scholarly journals PENGARUH EFEKTIFITAS PENGELOLAAN MODAL KERJA DAN AKTIVA TETAP TERHADAP NET PROFIT MARGIN

2016 ◽  
Vol 1 (3) ◽  
pp. 12
Author(s):  
Radhi Abdul Halim Rachmat ◽  
Ii Halilah

Working capital and fixed assets is an important component in the internal aspects of a company, with an investment in working capital and fixed assets expected the company is able to obtain the maximum level of profitability. This study aims to determine the extent to which influence effectiveness of working capital and the effectiveness of fixed assets to Net Profit Margin. From the test results simultaneously using the F test, it can be concluded that the effectiveness of the management of working capital and fixed assets Net effect on profit margins. From the results of the partial testing using t test, for the dependent variable is the net profit margin then it can be concluded that the effectiveness of the management of working capital is not partial effect on the profit margin ratio and effectiveness of the management of fixed assets partial effect on the profit margin ratio.

2020 ◽  
Vol 1 (1) ◽  
pp. 225-232
Author(s):  
Shifa Amalia Rahmani ◽  
Hasbi Assidiki Mauluddi

The development and growth of Islamic banks in Indonesia is very rapid. PT. Bank Muamalat Indonesia as a pioneer of Islamic banks in Indonesia is increasingly in the spotlight of various parties. The resulting performance is always an interesting thing to study further. The company's financial performance can be seen from the ratio of profitability, profitability, solvency and the activities it generates. One calculation tool for profitability is Return On Investment. If the Return On Investment in a company increases, then it shows the more efficient the company is in utilizing its assets, the greater the benefits that can be achieved by the company so that the company's value is also better and more efficient in generating profits. The calculation tool for calculating Return On Investment is a du pont system, where the du pont system focuses on the results of the calculation of net profit margins, total assets turn over and return on investment. The purpose of this study was to determine the financial performance of PT. Bank Muamalat Indonesia for the period 2008-2017 with the studied variables are Net Profit Margin, Total Asset Turn Over and Return On Investment. The conclusion in this study is the net profit margin, total assets turnover and return on investment produced has a fluctuating value.


2020 ◽  
Vol 1 (1) ◽  
pp. 225-232
Author(s):  
Shifa Amalia Rahmani ◽  
Hasbi Assidiki Mauluddi

The development and growth of Islamic banks in Indonesia is very rapid. PT. Bank Muamalat Indonesia as a pioneer of Islamic banks in Indonesia is increasingly in the spotlight of various parties. The resulting performance is always an interesting thing to study further. The company's financial performance can be seen from the ratio of profitability, profitability, solvency and the activities it generates. One calculation tool for profitability is Return On Investment. If the Return On Investment in a company increases, then it shows the more efficient the company is in utilizing its assets, the greater the benefits that can be achieved by the company so that the company's value is also better and more efficient in generating profits. The calculation tool for calculating Return On Investment is a du pont system, where the du pont system focuses on the results of the calculation of net profit margins, total assets turn over and return on investment. The purpose of this study was to determine the financial performance of PT. Bank Muamalat Indonesia for the period 2008-2017 with the studied variables are Net Profit Margin, Total Asset Turn Over and Return On Investment. The conclusion in this study is the net profit margin, total assets turnover and return on investment produced has a fluctuating value.


2021 ◽  
Vol 1 (1) ◽  
pp. 13-27
Author(s):  
Pertiwi Dwi Anggraeni Saputri ◽  
Eka Fitriyana ◽  
Murni Yusoff

This study aims to determine whether debt, both simultaneously and partially, affects the profitability of the Pratasih Rajabasa Primary Clinic (Kosasih Group) for the 2016-2018 periods. After conducting a regression analysis using SPSS version 23.0 it can be seen that the constant value of 12.725, which means if short-term debt (X) equals zero or fixed, then profitability (Net Profit Margin) also remains at 12.725. The coefficient of short-term debt (X) of 9,844 shows that if short-term debt has increased by one unit (1.00) then profitability (Net Profit Margin) will experience an increase or increase of 9,844. Based on the partial hypothesis test results can be seen that short-term debt has a significant effect on profitability (Net Profit Margin). This is evident from the results of the t test, where short-term debt has tcount> t table which is 2.902> 2.0322 with Sig. <α is 0.006 <0.05. Thus it can be concluded that there is a significant effect between short-term debts on profitability (Net Profit Margin) at the Pratama Kosasih Rajabasa Clinic (Kosasih Group) for the period of 2016-2018


Author(s):  
Sumantri Sumantri ◽  
Albetris Albetris

The purpose of this study is to find out working capital in an independent Islamic bank, the financial performance of an independent Islamic bank in Jambi by using a liquidity ratio analysis tool (current ratio, cash ratio) and profitability ratio (profit margin) and there is also a significant relationship between current ratio cash ratios and profit margins with working capital at the Islamic bank Mandiri jambi. The analytical tool used is multiple linear regression. Study the significant relationship between current ratio (X1), cash ratio (X2) profit margin (X3) as the independent variable and working capital as the dependent variable. The results of working capital analysis at the jambi independent Islamic bank have fixed assets and current assets with a total average current assets from 2016 to 2019 of Rp 88,919,015.5 and for average fixed assets from 2016 to 2019 of IDR 856,841.06. Analysis results Financial performance through liquidity ratios namely current ratio and cash ratio obtained an average current ratio from 2016 to 2019 of 115.67%, and obtained an average cash ratio from 2016 to 2019 of 1.55%. For profitability ratios namely profit margins can be obtained an average profit margin from 2016 to 2019 of 72.82% with very good criteria because it exceeds the maximum limit of the standard ratio. The test results on the relationship of the current ratio, cash ratio and profit margin with working capital obtained a person correlation current ratio of 1,000 means perfect correlation and there is a relationship between the current ratio with working capital. For cash ratio with a person correlation value of cash ratio of 1,000 means perfect correlation and there is a relationship between cash ratio and working capital. For the value of person correlation margin of 1,000 means that it means perfect correlation and there is a relationship between profit margin and working capital. It can be concluded that working capital influences the current ratio, cash ratio and profit margin.


2019 ◽  
Vol 11 (1) ◽  
pp. 166-175
Author(s):  
Yani Monalisa

This study aims toanalyze the effect of earning per share (EPS), return on equity (ROE) and net profit margin (NPM) on stock price, whichare listed active in IDX30 in BEI Period 2014-2017. Data analyzed using multiple regression analysis, t-Test and F-Test with significance level of 5%. Data have been processed by using SPSS Ver. 23 for windows. The results showed partial EPS, ROE and NPM influence on stock price and three ratios simultaneously influence stock price. Keywords: EPS, ROE, NPM, Stock Price and IDX30


2015 ◽  
Vol 10 (1) ◽  
pp. 75
Author(s):  
Bunga Maharani

The aim of this study isto examine the influence of company’s characteristics toward income smoothing practice among listed basic and chemical companies at Indonesia Stock Exchange. The factors being examined were size of the company, company’s financial leverage ratios, and company’s net profit margin ratios. Index Eckel is used to determine the income smoothing practice. The object of income smoothing in this study is the net profit of the company. The study was using 61 basic and chemical companies listed in Indonesia Stock Exchange, with a period between 2003-2005. The hypothesis was tested using Multiple Linier Regression. Both t-test and F-test have also been used to test the significance of the study hypothesis. The result of this study showed that some of basic and chemical companies listed at Indonesia Stock Exchange were committed to income smoothing practice. Multiple Linier Regression showed that both partially and simultaneously, size of the company, company’s financial leverage ratios, and company’s net profit margin ratios didn’t prove to have a significant influence on income smoothing. Keywords: size of the company, financial leverage, net profit margin, income smoothing


2019 ◽  
Vol 6 (1) ◽  
pp. 69-80
Author(s):  
Popon Rabia Adawia ◽  
Ayu Azizah ◽  
Abdul Rokhim

This research use 3 variable that is change of working capital and working capital turn as independent variable, Net Profit Margin (NPM) as dependent variable. The purpose of this study is to determine whether or not the influence of changes in working capital and working capital turnover to Net Profit Margin (NPM) at PT. Paper Factory Tjiwi Kimia Tbk. partially or simultaneously. To support the success of this study, collected secondary data in the form of balance sheet and income statement / loss PT. Paper Factory Tjiwi Kimia Tbk. from 2010 to 2016 and company documents relating to the research undertaken. Based on the results of research partially obtained the value of correlation (r) of 0.78 (strong) and 0.49 (enough) with t test results obtained value t arithmetic (t0) is smaller than t table (t0.11,612 and t0.2 0.799 <tcount 2.776), while the simultaneous test obtained r = 0.81 (very strong) with F arithmetic (F0) is also smaller than F table (F0 3.05 <Ftabel 6.94). So it can be concluded that the partial or simultaneous changes in working capital and working capital turnover has no positive and significant impact on Net Profit Margin (NPM) at PT. Paper Factory Tjiwi Kimia Tbk. Keywords: Change of working capital, working capital turnover and Net Profi Margin (NPM)


2018 ◽  
Vol 3 (1) ◽  
pp. 9
Author(s):  
Andi Suwandi ◽  
M Husaen Syaefudin

In this case, the company must be able to manage the existing humanresources effectively and efficiently, so the company can achieve the goals that havebeen set-up. So, employee’s job performance has been a very important role to thesuccess or failure of a company. Several factors that affect employee job performanceare motivation and work discipline. Partial test results (T-test) about the influence ofmotivation on employee’ job performance has shown the value of T-count of 6.146with significance of 0.000. It indicates that the variable of motivation has positive andsignificant effect on employee job performance. Because value T-count > T-table or6.146 > 1.665 and level of significance < level significance or 0.000 < 0.050. and testresult regarding the influence of work discipline on employee job performance showsthe value of T-count of 3.019 with significance of 0.003. it indicates that the variable ofwork discipline have positive and significant effect on employee job performance.Because value T-count > T-table or 3.019 > 1,665 and level of significance < level ofsignificance or 0.003 < 0,050.While testing simultaneously (F-test) about the influenceof motivation and work discipline on employee job performance shows the value of Fcountof 47,215 with significant of 0,000. It indicates that the variable of motivation and work discipline have positive and significant effect on employee job performance.Because value F-count > F-table or 47,215 > 3,111 and level of significance < level ofsignificance or 0,000 < 0,050.


2019 ◽  
Author(s):  
Boy Fadly

This study is purposed, to examine whether the financial ratios affect either partially or simultaneously to earnings growth cash of the company manufacturing listed in Indonesia Stock Exchange 2010 – 2012. This study used a purposive sampling method. The conclusion that can be drawn from the test results that partially affect the net profit margin has an effect on earnings growth. While simultaneously debt to assets ratio, net profit margin, working capital to total asset, and inventory turnover have an effects earnings growth.


2021 ◽  
Vol 1 (1) ◽  
pp. 21-29
Author(s):  
Ningsih Ani Zebua ◽  
Reza Septriawan

To assess the company's finances, a profitability ratio can be used. Profitability isthe company's ability to earn a profit in relation to sales, total assets and owncapital. For companies, the problem of profitability is very important because itcan include other ratios, including the ratio of liquidity and working capital.Liquidity is the company's ability to meet short-term obligations smoothly and ontime. The level of liquidity of the company can be shown by liquid assets that areeasily converted into cash, including cash, bank, accounts receivable, marketablesecurities, and inventories. Working capital is a fund needed so that companyoperations can run smoothly in accordance with the policies that have beendetermined for the achievement of company goals. The formulation of the problemin this study is how the influence of liquidity and working capital managementeither partially or simultaneously on profitability at CV. Mitra Karya Medan ?. Theresearch objective was to determine and analyze the effect of liquidity and workingcapital management either partially or simultaneously on profitability at CV. MitraKarya Medan. This study uses multiple linear regression analysis, determinationtest and t test, with the help of the SPSS test tool. Based on the research results, itis known that there is a partial effect of the current ratio on the net profit margin atCV. Mitra Karya Medan, this is shown from the results of the t test where t count>t table (4.807> 2.13185) so that H0 is rejected and Ha is accepted, which meansthat the current ratio variable has a significant (significant) effect with the net profitmargin variable. In addition, there is a partial effect of the debt to equity ratio onthe net profit margin at CV. Mitra Karya Medan, this is shown from the results ofthe t test where t count> t table (3.064> 2.13185) so that H0 is rejected and Ha isaccepted, which means that the debt to equity ratio variable has a significant(significant) effect with the net profit margin variable. Based on the researchresults, it is known that there is an effect of the current ratio and the debt to equityratio simultaneously on the net profit margin at CV. Mitra Karya Medan, and thepercentage of the relationship between the current ratio variable (X1) and the debtto equity ratio (X2) to the net profit margin (Y) is 34.2%, while the remaining 65.8%is influenced by other factors not examined


Sign in / Sign up

Export Citation Format

Share Document