scholarly journals PENGARUH JUMLAH ANGGOTA, SIMPANAN, PINJAMAN DAN MODAL KERJA TERHADAP SHU PADA KOPERASI KPRI MITRA KABUPATEN MAJALENGKA

2021 ◽  
Vol 8 (2) ◽  
Author(s):  
Yelsha Dwi Pasca

The purpose of this study was to determine the effect of the number of members, total deposits, total loans and working capital on the acquisition of Business Profits (SHU) in the KPRI Mitra Koperasi of SMA Negeri 1 Maja, Majalengka. The data source uses secondary data, namely financial statement data. The financial report data used in this thesis is data for the last 6 years from 2015 to 2020 at the KPRI Mitra  SMA Negeri 1 Maja, Majalengka. The sampling method used in this study, which is more specifically the type or method of non-probability sampling used in this study, is purposive sampling. Based on the results of research that has been done that the correlation coefficient simultaneously (together) between the total of members, deposits, loans, working capital to the remaining operating results, that the R Square is 0.550. This value is the result of the square of the correlation coefficient. The value of Rsquare x 100% is called the coefficient of determination. In this case it means that 55% of the influence of the total of members, total deposits, total of loans, working capital on the remaining operating results. For the rest, (100% - 55% = 45%) caused by other factors that were not studied. The result of interpretation of the coefficient of determination is 55%. Included in the strong or high influence. Based on the results of the F / ANOVA test, Fcount = 4.769 with a significance level of 0.000. As for the value of Ftable = 0.225 at a significance level of 0.05. So that Fcount > Ftable (4.769 > 0.225) with a significance value of 0.000 < 0.05 which indicates a significant regression model. So the conclusion is Fcount > Ftable, then H0 is rejected, meaning the total of members, total deposits, total loan, working capital simultaneously affect the SHU at the Koperasi KPRI Mitra of SMA Negeri 1 Maja, Majalengka.

2021 ◽  
Vol 9 (1) ◽  
pp. 17
Author(s):  
Christine Refina Malinda Pande ◽  
Deannes Isynuwardhana

ABSTRACTOil palm companies are one of the sectors that have an impact on the economy. Indonesia has a climate that is very suitable for planting oil palm. The company's goal is to make a profit. Then the company will improve its financial performance in order to achieve its goals. Basically, the goal of the company is to be able to increase the company's profitability. The company's profitability will reflect a company's financial condition, and illustrate the effectiveness and efficiency of the company in managing its operations. The purpose of this study is to determine the significant effect of leverage, liquidity, working capital turnover, and inflation that affect the profitability of oil palm companies listed on the Indonesia Stock Exchange in the 2015-2018 period with a large sample of 11 companies. The results of the study with panel data analysis using the E-views 9 application. The data collection method used a secondary data source in the form of an annual financial report document. Based on the research results, it is found that simultaneously leverage, liquidity, working capital turnover, inflation have an effect on profitability. Partially leverage, liquidity has a positive effect on profitability, and working capital turnover, inflation has no effect on profitability.


2019 ◽  
Vol 8 (6) ◽  
pp. 3360
Author(s):  
I Gst Ayu Nyoman Krisnia Putri ◽  
I Ketut Mustanda

The purpose of this study was to determine the effect of Capital Adequacy, Liquidity, and Non-Performing Loans on Profitability. This research was conducted at Village Credit Institutions in Denpasar City for the period 2015 to 2017. The number of samples used was 35 LPDs. with saturated sampling method. The data collection method used is the non-participant observation method, namely through observations made on the publication documents of LPD financial report data. Type of data is Quantitative data. The data source used is secondary data. The analysis technique used is multiple linear regression. This study proves that Capital Adequacy and Liquidity have a positive and significant effect on Profitability. This shows that Capital Adequacy and Liquidity affect the increase or increase in profitability, while Non Performing Loans have a negative and significant effect on profitability, this indicates that if there is an increase in Non Performing Loans then Profitability has decreased. Keywords: capital adequacy, liquidity, NPL, profitability


2021 ◽  
Vol 1 (1) ◽  
pp. 102
Author(s):  
Kasmiri Kasmiri ◽  
Kamal Nurjaman

ABSTRAKBank Syariah Mandiri sebagai lembaga keuangan terus berupaya menciptakan laba bersih dari setiap transaksi keuangan nasabahnya, sehingga upaya untuk menjaga perusahaan tetap memperoleh laba memerlukan evaluasi dari kedua instrumen keuangan bank di atas. Tujuan dari artikel ini yaitu untuk menganalisis seberapa besar pengaruh variabel Dana Pihak Ketiga dan variabel Ekuitas terhadap Laba pada Bank Syariah Mandiri Periode 2012-2019. Penelitian ini menggunakan pendekatan kuantitatif dengan metode deskriptif dan asosiatif. Data yang digunakan merupakan data sekunder yang bersumber dari data laporan keuangan triwulan Bank Syariah Mandiri periode tahun 2012 sampai 2019. Hasil penelitian menyimpulkan bahwa secara parsial Dana Pihak Ketiga (DPK) tidak berpengaruh signifikan terhadap Laba pada Bank Syariah Mandiri periode 2012-2019. Hal ini dapat dilihat pada hasil uji t (parsial) variabel X1 (DPK) diperoleh t hitung lebih kecil daripada t tabel (0,649 < 2,045), sedangkan Ekuitas berpengaruh signifikan terhadap Laba pada Bank Syariah Mandiri. Hal ini dapat dilihat pada hasil uji t (parsial) variabel X2 (Ekuitas) diperoleh thitung lebih besar daripada t tabel (2.120> 2.045), dengan nilai signifikansi lebih kecil dari 0,05 (0,043< 0,05).Berdasarkan hasil uji F, disimpulkan bahwa secara simultan DPK dan Ekuitas berpengaruh signifikan terhadap Laba Bank Syariah Mandiri periode 2012-2019. Hasil uji F (simultan) diperoleh Fhitung lebih besar daripada F tabel (9.047 > 3.328) dengan nilai signifikansi lebih kecil daripada 0.05 (0.001< 0.05 ). Berdasarkan hasil uji koefisien determinasi (R2), besarnya pengaruh DPK dan Ekuitas terhadap Laba Bank Syariah periode 2012-2019 sebesar 61 %, sedangkan sisanya sebesar 39 % dipengaruhi variabel lainnya yang tidak diteliti dalam penelitian ini. ABSTRACTBank Syariah Mandiri as a financial institution continues to strive to create a net profit from each of its customers' financial transactions, so efforts to keep the company profitable requires an evaluation of the two bank financial instruments above. The purpose of this article is to analyze how much influence the Third Party Funds and Equity variables have on Profits at Bank Syariah Mandiri for the 2012-2019 period. This research uses a quantitative approach with descriptive and associative methods. The data used is secondary data sourced from Bank Syariah Mandiri quarterly financial report data for the period 2012 to 2019. The results of the study conclude that partially Third Party Funds (TPF) have no significant effect on Profits at Bank Syariah Mandiri for the period 2012-2019. This can be seen in the results of the t test (partial) variable X1 (TPF) obtained t count smaller than t table (0.649 <2.045), while equity has a significant effect on profit at Bank Syariah Mandiri. This can be seen in the results of the t test (partial) variable X2 (Equity) obtained t count greater than t table (2.120> 2.045), with a significance value less than 0.05 (0.043 <0.05). Based on the results of the F test, it is concluded that simultaneously TPF and equity have a significant effect on the profit of Bank Syariah Mandiri for the period 2012-2019. The results of the F test (simultaneous) obtained Fcount greater than F table (9,047> 3,328) with a significance value smaller than 0.05 (0.001 <0.05). Based on the test results of the coefficient of determination (R2), the effect of TPF and Equity on the Profit of Islamic Banks for the 2012-2019 period was 61% while the remaining 39% was influenced by other variables not examined in this study.


2019 ◽  
Vol 9 (1) ◽  
pp. 147
Author(s):  
Tesalonika M. Supit ◽  
Frendy A. O. Pelleng ◽  
Joula J. Rogahang

The purpose of this study was to determine how the implementation of the analysis of sources and uses of working capital at PT. Blue Bird Tbk. The method used is descriptive method using a quantitative approach to the analysis of financial statements. Data and data source is the annual report data from PT. Blue Bird Tbk. The results showed that: (1) Their role of the sources and uses of working capital as a whole, showing the level of effectiveness and efficiency is maintained so the security of the banking financial turnaround can work well and do not affect workers at the PT. Blue Bird Tbk, (2) development of the use of working capital PT. Blue Bird Tbk from years 2016-2017 corresponding financial statement analysis had experienced an increase in which the total assets to net working capital ratio shows the change of + 8,8% ; Current Liabilities to net working capital ratio shows changes + 1% and working capital turnover ratio shows the change of + 6,9%. Observing the development of resources and the use of working capital at PT. Blue Bird Tbk. Shows the rate of change increased (+), then it is suggested, that the company’s ,management constantly review, evaluate and assess reports of capital sources and uses of working capital so that it can ensure the performance of company’s service increasingly better in the future.


JEMAP ◽  
2018 ◽  
Vol 1 (1) ◽  
pp. 57
Author(s):  
Erlina Yunitasari Widyamukti ◽  
Junianto Wibowo

Working capital is very useful for a firm, mainly when it will operate its business like to purchase raw material, to pay salary and wages, etc. With certain working capital, a firm will be able to stipulate sales and to gain profit. This research is conducted for evaluation of influencing working capital on sales and profit separately.  Samples of this research consist of 13 firms go public on food and beverage sector from 2011 until 2014.  Data used is secondary data of financial report from those firms from 2011 until 2014. The data is obtained with documentary method, conducted by recording data needed from financial report of www.icamel.id.  Then, these data are analyzed with simple   regression analysis tehnique. The results showed that with a significance level 5%, independent variables net working capital affect the dependent variable, both sales and corporate profits.


Author(s):  
Rinto Noviantoro ◽  
Iwin Juita

This study aims to analyze the effect of consumption credit, working capital credit, and investment credit on revenue at PT. Bank Bengkulu. The data used are secondary data derived from the annual financial statements of PT. Bank Bengkulu from 2010 to 2017. Data testing methods used is multiple linear regression analysis, correlation analysis, determination coefficient (R2), by testing the statistical hypothesis t (t test) and F statistical test (F test). The results of the study using multiple linear regression test obtained the regression equation Y = 470287,976 - 0.035 X1 - 20,430 X2 + 46,218 X3. That is, if the consumption credit, working capital credit, and investment credit is worth 0, then the revenue is Rp. 470,287. If there is a decrease in consumption credit of Rp. 1, then the value of revenue decreases by Rp. -0,035, - if the working capital loan decreases by Rp. 1, then the revenue will decrease by Rp. 0 20,430, - and if the investment credit increases by Rp. 1, - then the revenue will increase by Rp. 46,218. The test results of the coefficient of determination (R2) indicate that the credit given has an effect of 20.5% on revenue. While 79.5% is influenced by other factors not examined. The results of partial hypothesis testing (t test) state that consumption credit has a negative and not significant effect on revenue with a significant value of 0.820 and t count of -0.244<2.446 t table. The testing results of working capital loans show a negative results and not significant effect on revenue with a significance value of 0.379 and t count of -0.988<2.446 t table. The results of the investment credit test show that the results have a positive and not significant effect on revenue with a significance value of 0.371 and a value of t count -1.008<2.446 t table. While the simultaneous test results show that consumption credit, working capital credit, and investment credit have no significant effect on revenue with a significance level of 0.796 and a calculated F count of 0.344 < F table of 5.786.


2020 ◽  
Vol 7 (1) ◽  
pp. 69-80
Author(s):  
Any Yuningsih

Employee cooperative is a type of cooperative that still survive until today because they are supported by the payment system from the members to the cooperative using salary deduction which resulted the smoothness of the receivables payment from the members to cooperative, but it still has the possibility of other problems in the financial sector. This study aimed to determine the picture of Receivable Turnover and Return on Equity (ROE) and how was the influence of the Receivable Turnover on Return on Equity (ROE) in Koperasi Karyawan Sehat. This research used a descriptive method with a quantitative approach. The data used were the secondary data from financial report of Koperasi Karyawan Sehat. The sample in this study was the balance sheet in 2010-2015. Non-probability sampling technique presented by purposive sampling was used in this study. Based on the partial hypothesis testing, there was a significant influence between accountsreceivable turnover on Return on Equity (ROE), while the results of the coefficient of determination test indicate that accounts receivable turnover contributes 83, 36% of the variable Return on Equity (ROE). The remaining of 16.64% was contributed by working capital, sales, market share, dividend policy and other factors which was not examined in this study.


Akuntabilitas ◽  
2020 ◽  
Vol 13 (1) ◽  
pp. 35-50
Author(s):  
Syafril Syafril

Research used to know financial performance and compared with industry standards. Focus on this BMT Amanah Banjarmasin and compared with Bank Indonesia standards. Focus on this research is on a financial report 2017 and 2018. From the BMT financial statements then analyzed the liquidity, solvency, rentability, and effectivity for comparison of results in each year and will be adjusted to Bank Indonesia (BI) standard that can be analyzed to measure what the financial level and performance of the BMT . Data analysis method is comparative descriptive analysis. While the data source used in this study is secondary data in the form of bank financial statement documents. The results show, bank liquidity is able to meet the short term in a timely manner. The result of solvency is seen ability of bank in fulfilling and keeping its ability to always able to fulfill its obligation in paying debt in a timely manner. The profitability of banks has a good ratio. Maximally maximized resource viewing effectivity results.


2017 ◽  
Vol 12 (2) ◽  
Author(s):  
Erlita Mentari Lahengking ◽  
Inggriani Elim ◽  
Rudy Pusung

Accounts receivable of a company generally represent the bulk of current assets and the largest part of the total assets of the company. Therefore, good accounting and accounting management of these accounts receivable is very important to be applied. This study aims to determine the management and recording of accounting receivables and accounts receivable analysis applied to PDAM Kabupaten Minahasa Utara. The object of this research is PDAM Kabupaten Minahasa Utara. The method used in this study is descriptive method is a method used to draw or analyze, comparing a research result but not used to make wider conclusions. Sources of data used are secondary data that is financial report data PDAM Kabupaten Minahasa Utara in the period 2013 until the period 2015 obtained from PDAM Kabupaten Minahasa Utara. The results showed that PDAM Kabupaten Minahasa Utara has applied SAK ETAP on accounting management and accounting records but there are still some provisions that have not been implemented PDAM Kabupaten Minahasa Utara in accordance with SAK ETAP so there are many bad debts. The result of analysis of Receivable Turn Over (RTO) and Average Collection Period (ACP) ratio shows that receivable turnover and receivable collection do not match with the target company.Keywords : Accounts Receivable, Accounts Receivable Turnover, Receivables Collection, SAK-ETAP


2020 ◽  
Vol 3 (2) ◽  
Author(s):  
Winda Oktaviani

AbstractThe object of this research is a creative inustry in manufacturing. This study aims to determine the response of consumers regarding social media, pricing and customer loyalty "tanganketiga", and to determine the effect of social media and the prices on consumer loyalty at Woodcraft "tanganketiga". Sample in this study consisted of 100 respondents. The data used in this study are primary and secondary data. This research is descriptive and explanatory by using correlation coefficient analysis and simultaneous test at a significance level of 5%. These results indicate that social media has a strong relationship and significant impact on customer loyalty, in contrast to the price of which has a medium relationship and significant on customer loyalty.�Keywords: Social Media; Price, Consumer Loyalty.�AbstrakObjek penelitian ini adalah sebuah insdustri kreatif di bidang manufaktur. Penelitian ini bertujuan untuk mengetahui tanggapan konsumen mengenai media sosial, harga dan loyalitas konsumen �tanganketiga�, dan untuk mengetahui pengaruh media sosial dan harga terhadap loyalitas konsumen pada Woodcraft �tanganketiga�. Sample dalam penelitian ini terdiri dari 100 orang responden. Data yang digunakan dalam penelitian ini adalah data primer dan sekunder. Penelitian ini merupakan penelitian deskriptif dan eksplanatori dengan menggunakan metode analisis koefisien korelasi dan uji simultan pada tingkat signifikansi 5%. Hasil penelitian ini menunjukan bahwa Media sosial memiliki hubungan yang kuat dan signifikan terhadap loyalitas konsumen, berbeda dengan harga yang memiliki hubungan sedang dan signifikan terhadap loyalitas konsumen.�Kata Kunci: Media Sosial; Harga, Loyalitas Konsumen.�


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