scholarly journals Kontribusi perputaran kas dan perputaran piutang terhadap profitabilitas pada PD. BPR Kota Sukabumi periode tahun 2011 – 2017

2021 ◽  
Vol 2 (2) ◽  
pp. 151-163
Author(s):  
Deri Firmansyah ◽  
◽  
Asep Suryana ◽  
Dwinanto Priyo Susetyo ◽  
Ratna Mandasari ◽  
...  

Purpose: This study aimed to determine the contribution of the influence of Cash Turnover and Accounts Receivable Turnover to profitability either partially or simultaneously in PD. Bank Perkreditan (BPR) Sukabumi City. Research methodology: The data sample used financial reports for 7 years from 2011 - 2017 or n = 28 quarterly report data using a purposive sampling technique. Statistical analysis using t-test and F-test using the EViews 10.0 program. Results: It is found that cash-turnover and accounts receivable turnover positively and significantly impact profitability. This means that together with the independent variables (cash-turnover and accounts receivable turnover affect the dependent variable (profitability). Limitations: The limitation and focus of research studies are limited to analyzing the contribution of cash turnover and accounts receivable turnover followed by its implications for ROA. Contribution: This study's results can be taken into consideration in banking financial reports to pay more attention to cash turnover and accounts receivable turnover in an effort to increase bank profitability. Keywords: Cash turnover, Receivable turnover, Return on Assets How to cite: Firmansyah, D., Suryana, A., Susetyo, D. P., & Mandasari, R. (2021). Kontribusi perputaran kas dan perputaran piutang terhadap profitabilitas pada PD. BPR Kota Sukabumi periode tahun 2011 – 2017. Jurnal Akuntansi, Keuangan, Dan Manajemen, 2(2), 151-163.

2021 ◽  
Vol 23 (1) ◽  
pp. 165-178
Author(s):  
POERNANINGRUM SEKAR WARDHANI ◽  
ISMUNAWAN ISMUNAWAN

The purpose of this study was to determine the effect of the Covid-19 pandemic as measured using the ratio of NPL (Non Performing Loan), BOPO, LDR (Loan Deposit Ratio), and NIM (Net Interest Margin) as independent variables on rentability measured using the ROA (Return) ratio. on Assets) as the dependent variable on conventional rural banks in Sukoharjo district. The study population was 16 BPR registered with the Financial Services Authority. From this population, 12 samples were taken that met the criteria of the purposive sampling technique. The object of research is the BPR quarterly financial reports for 2019-2020, which consist of 4 quarters in 2019 and 3 quarters in 2020. Data collection techniques use indirect observation, which is to collect financial report data through the official website www.ojk.go.id. Quantitative methods with secondary data are the methods used in research. Data analysis used multiple linear regression with SPSS 19 application. This study resulted that the NPL, LDR, and NIM variables partially did not have a significant effect on ROA, while BOPO partially had a significant effect on ROA. However, if simultaneously the four independent variables have a significant effect on ROA.


2020 ◽  
Vol 12 (1) ◽  
pp. 84-98
Author(s):  
Mikael Abraham Deswanto Prabowo ◽  
Clara Alverina

This paper aims to determine the effect of liquidity, solvency, profitability, growth and firm size on the dividend payout ratio. Population and sample are companies that routinely distribute dividends that are listed on the Indonesia Stock Exchange website during the period of 2012 to 2015. To obtain valid research results, the sampling technique used in this study was using purposive sampling technique. The method of analysis is done by using classical testing on five independent variables then F test and t test.


2019 ◽  
Vol 1 (1) ◽  
pp. 157-166
Author(s):  
Dimas Septian Wijiantoro

Companies need to maintain their survival by developing and earning profits. Consumers have ever-changing tastes and desires, so companies must be prepared to face all these changes and constantly review and improve their offerings. Companies need to pay attention to factors that affect consumers' buying interest, including products, prices, and locations. This study aims to determine and analyze the effect of simultaneous product, price, and location on consumer buying interest in Bakso Pak Kus Jalan Sudirman Residen Surabaya. The study population was all consumers of Bakso Pak Kus Jalan Sudirman Resident Surabaya. The sampling technique is based on Hair, et al. (2010), that the number of samples is at least 5 times the number of indicators so that the number of samples in this study is 85 people. The data analysis technique used multiple linear regression, t test, and F test. The results showed that the product, price, and location partially affected the consumer buying interest of Bakso Pak Kus Jalan Sudirman Resident Surabaya as evidenced by the results of the t test showing the calculated t value all independent variables are greater than t table (1,989), which is 2,015 for the effect of product variables (X1), 2,608 for the influence of price variables (X2), and 6,037 for the effect of location variables (X3). . The results also show that the products, prices, and locations simultaneously influence consumers' buying interest in Bakso Pak Kus Jalan Sudirman Resident Surabaya as evidenced by the results of the F test which shows the value of F count> F table which is 45,001> 2,716.


2020 ◽  
Vol 8 (1) ◽  
pp. 1
Author(s):  
Tjung Hauw Sin ◽  
Nurul Ihsan

This study aims to look at the effect of martial arts exercises on changes in adolescent personality. The sample of this study was Yadika Lubuklinggau High School students who participated in pencak silat extracurricular activities, totaling 22 people. The sampling technique is a total sampling technique. The hypothesis proposed in this study is that martial arts exercises provide a significant influence on changes in adolescent personality. The design of this study is one group pretest-posttest. Data collection techniques using a questionnaire with Likert Scale. The data in this study are the answers of the sample parents regarding their daily personalities both before and after pencak silat training. Hypothesis testing with a t-test at a significant level of 0.05%. Based on testing the research hypothesis using the t-test statistical analysis it is known that the t-value is 3,227, while the t-table value is 1,720. Thus, it can be concluded that the hypothesis proposed in this study was accepted. The conclusion that can be drawn in this study is that martial arts exercises provide effects on changes in adolescent personality.


2021 ◽  
Vol 4 (1) ◽  
pp. 33-42
Author(s):  
Anwar Sewang

This study aims to determine the effectiveness of using image media in learning citizenship education at SMAN 4 Polewali, Polewali Mandar Regency. This type of research is experimental research with inferential statistical analysis using t-test technique. The population in this study were students of class X SMAN 4 Polewali totaling 70 students with a total sampling technique. Data retrieval is done through documentation and test techniques. The results showed that there were differences in student achievement using picture media and those not using picture media, with the experimental group's average student achievement being 80.35 while the control group's student achievement was an average of 60.95.


2020 ◽  
Vol 4 (02) ◽  
Author(s):  
Listiana Muji Rahayu ◽  
Supawi Pawenang ◽  
Kartika Hendra Titisari

The research purpose was determined the effect of renumeration, obedience to the rules, and motivation to the performance of teachers of SMK Negeri 1 Sukoharjo. The research type is explanatory research. The research population are teacher of SMK Negeri 1 Sukoharjo. Sampling technique was used purposive sampling technique. Data collection was used questionnaires. Data analysis techniques were used statistical analysis including of multiple linear tests, F-test, and t-test. The research results showed that 1) remuneration has significant effect to the performance of teacher of SMK Negeri 1 Sukoharjo; 2) obedience to the rules has no significant effect to the performance of teacher of SMK Negeri 1 Sukoharjo; 3) motivation has significant effect to the performance of teacher of SMK Negeri 1 Sukoharjo; 4) remuneration, obedience to the rules, and motivation simultaneously has significant effect to the performance of teacher of SMK Negeri 1 Sukoharjo. Keywords: renumeration, obedience to the rules, motivation, performance


2021 ◽  
Vol 9 (3) ◽  
pp. 1227-1240
Author(s):  
Hasivatus Sariroh

This study is a quantitative study that aims to determine the effect of the current ratio, debt to asset ratio, return on assets, and firm size on financial distress. Logistic regression method was used to test all relationships between independent variables and dependent variables with nominal/ordinal data scales. The dependent variable in this study is financial distress. The independent variables in this study are liquidity, leverage, profitability and firm size. This study uses secondary data from annual reports of trading, service, and investment companies listed on the Indonesia Stock Exchange from 2016 to 2018. The population used is companies in the trade, services, and investment sectors listed on the Indonesia Stock Exchange (IDX). from 2016 to 2018 with a total of 162 companies selected using purposive sampling technique. The results of hypothesis testing indicate that the current ratio, debt to asset ratio, return on assets, and firm size have no effect on the company's financial distress. From research conducted by researchers, for management to be used as a basis to take corrective actions if there are indications that the company experiencing financial distress. For investors, to be used as a basis in making the right decision to invest in a company.


2020 ◽  
Vol 5 (1) ◽  
pp. 57
Author(s):  
Yunan Surono ◽  
Andrian Hadinata

The purpose of the research is to analyze the Influence of Cash Ratio, Debt To Equity Ratio and Return On Assets to Stock Return With Exchange Rate as Moderating Variables In Plantation Companies Listed In Indonesia Stock Exchange. This research uses descriptive analysis and statistical analysis methods. data that uses secondary data. This study focuses on the influence of 3 independent variables on the dependent variable by adding moderation variables to determine whether the moderating variable can affect the relationship between the independent variables on the dependent variable. Hypothesis testing in this study uses the F test and t test, with a brief significance level (a) 5%. This data analysis uses SPSS 20 data processing software for Windows. The population of this study is companies engaged in the plantation sector in the Indonesia Stock Exchange period 2014 - 2018, with a purposive sampling technique, obtained 6 companies that have fullfill criteria in this research. The results of this study partially Cash Ratio, Debt to Equity Ratio, and Return On Assets have a significant effect on stock returns, partially Debt to Equity Ratio and Return On Assets have a significant positive effect on stock returns, while Cash Ratio has no significant effect on stock returns. and the value is not able to affect the relationship between independent variable and dependent variable.


2018 ◽  
Vol 2 (1) ◽  
pp. 1-12
Author(s):  
Achmad - Mahfud ◽  
Slamet Raharjo ◽  
Surendra Surendra

 This is due to the rehabilitation is not followed by the exercise therapy. effect of exercise therapy using provoking ankle strategy and coordination therapy on the futsal player agility after sprained ankle injury. Study was conducted in Malang City. This research used pre-experimental One group pretest posttest design with the Total sampling technique. Research samples were 4 patients in Physioset Malang City who suffered from sprained ankle. The data were collected using the Illionis Agility Test, and then analyzed by using Paired sample t-test method. The result of statistical analysis (t-Test) on the agility data demonstrated the significance value of 0.016 (< α 0.05). Therefore, it can be stated that the research hypothesis was accepted. In other words, treatment therapy has a significant effect on the agility of futsal players in Physioset Malang City.


2020 ◽  
Vol 8 (2) ◽  
Author(s):  
Ayu Puspitaningtyas, SE., MM.

<em>This study aims to determine the effect of debt to equity ratio and return on assets of stock price on food and beverages sector in Indonesia Stock Exchange. This study used secondary data, with samples 9 food &amp; beverages companies in Indonesia Stock Exchange during the study period 2016-2018. Independent variables in this study are debt to equity ratio and return on assets. This study used purposive sampling technique. The method of data analysis used multiple regression analysis. Based on results of the study, only debt to equity ratio have no significant effect on stock price. Meanwhile, the F test result shows that Debt to Equity Ratio and Return on Assets jointly have  effect on stock price.</em>


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