scholarly journals Pengaruh Arus Kas Operasi Terhadap Peningkatan Kemampulabaan dan Pertumbuhan Perusahaan STUDI KASUS PADA PT. HOLCIM INDONESIA, TBK.

2013 ◽  
Vol 1 (3) ◽  
pp. 213-217
Author(s):  
Aang Munawar ◽  
Bintang Sahala Marpaung
Keyword(s):  
Decision Making ◽  
Cash Flow ◽  
Production Capacity ◽  
Profit Margin ◽  
Size Analysis ◽  
Significance Level ◽  
Regression Test ◽  
Operational Activities ◽  
A Company ◽  
Test Result

Operational cash flow is cash from operational activities of a company. By operational cash flow, the company can decide the fund available for the operational activities. The operational cash flow will be paid attention by the company management because it’s beneficial for decision making. Operational cash flow which increases can be expected to increase profitability due to the operational cash flow of the company will be able to decide how to utilize the fund available for the operational activities, but it must be accompanied by efficiency in the matter of operational expenses and the main cost of selling. By the increase of operational cash flow, it can be expected to raise the companies growth in selling due to the increase of operational cash flow of the company, it can rise production capacity which will be able to rise selling. In this study the author used a formula for operational cash flow (X) is operational cash flow on selling, a formula for profitability is profit margin, while for the company’s growth is salest – salest-1 – to salest-2. Moreover, the author utilized common size analysis, that is horizontal common size and vertical common size. Regression test result on PT. Holcim Indonesia, Tbk shows significance result of 0% from operational cash flow toward profit, which indicates that operastional cash flow has an effect with significance level as high as 10%. From regression test result of operational cash flow on the company’s growth, it’s obtained significance result of 9,2%, which indicates that there is an effect with significance level as high as 10%.   Keywords : Operational cash flow; profitability; growth

scholarly journals PENGARUH ARUS KAS OPERASI DAN MANAJEMEN ASET TERHADAP KEMAMPULABAAN, PERTUMBUHAN PERUSAHAAN

2019 ◽  
Author(s):  
Lina Ulorlo ◽  
Aan Soelehan
Keyword(s):  
Cash Flow ◽  
Production Capacity ◽  
Cash Flows ◽  
Size Analysis ◽  
Significance Level ◽  
Operating Income ◽  
Operating Cash Flows ◽  
Operating Margin ◽  
Regression Test ◽  
Operating Cash Flow

Cash flow from operational is cash from operations, where the presence of operating cash flow the company can decide to use existing funds for its operations and operating cash flows to the attention of the management company because it is useful for decision making.Cash flow rom operational increased profitability is expected to increase due to the increase in operating cash flow f the company can decide that there are funds for its operations but must be accompanied by efficiency in operating expenses and cost of good sales. With the increase in operating cash flow is expected also to increase the company's growth in terms of sales due to increased operating cash flow the company can increase production capacity to increase sales.In this study the authors use a formula to operating cash flow (X) is operating cash flow to sales, is the formula for profitability while operating margin for the company's growth is salest – salest - 1 to salest. Moreover, the authors use a common size analysis of common size horizontal and common size vertical.From the results of regression testing at PT. Indocement, Page got the significance of 0% of operating cash flow to operating income which indicates that operating cash flow has influence with 10% significance level. Results of regression test between operating cash flows of the company's growth got result of significance of 44.8% which indicates that operating cash flow has no influence on growth companies with a significance level of 10% this was due to cash generated from operating cash flow is used to make

scholarly journals Analisis Pengendalian Internal Piutang Usaha Dalam Meminimalisir Piutang Tidak Tertagih

2020 ◽  
Vol 8 (2) ◽  
pp. 117-126
Author(s):  
Agustina Maya ◽  
Kusuma Dewi
Keyword(s):  
Cash Flow ◽  
Internal Control ◽  
Sales Volume ◽  
Accounts Receivable ◽  
Manufacturing Company ◽  
The Future ◽  
Operational Activities ◽  
A Company ◽  
Sales Practice

Credit sales are carried out by companies to attract many customers, so that the sales volume  can increase compared to sales in cash. However, credit sales have several risks including uncollectible receivables. Hence, internal control of receivables is very important as receivables, in the future, must be recorded in cash flow. If there are customers who are overdue in payments or fail to  settle their debts due to various reasons, the company’s operational activities will be disrupted.           The purpose of this study is to determine the internal control of trade receivables in minimizing uncollectible receivables in a company.           PT Bostinco is a manufacturing company that produces safes, filling cabinets, roll-o-pack sliding cabinets, fire doors, etc. In its regular sales practice, the company  uses a credit sales system,  preceded by  down payment requirements based on  the agreement between the seller and the customers. As credit sales made by the company will cause trade receivables,  internal control is carried out to minimize the risk of uncollectible receivables.           The results of the study show that internal control of accounts receivable in minimizing uncollectible receivables runs poorly due to the findings of  the original Delivery Order files that are still  discharged. Moreover, the company has some VAT debt arrears which  prevents it from getting the tax invoice number. Unfortunately, there is no penalty agreement for  late payment despite of quite large amount of receivables.   Keywords: Internal Control of Accounts Receivable and Minimize Uncollectible Receivables

scholarly journals PENGARUH IMPLEMENTASI SUBTANSI PROGRAM PENDEWASAAN USIA PERKAWINAN (PUP) TERHADAP PENGAMBILAN KEPUTUSAN MENIKAH USIA DINI PADA REMAJA

2019 ◽  
Vol 6 (02) ◽  
pp. 140-145
Author(s):  
Uswatun Hasanah ◽  
Tarma ◽  
Muhammad Wahyudin Jaelani
Keyword(s):  
Decision Making ◽  
Hypothesis Test ◽  
Early Marriage ◽  
Survey Method ◽  
Early Age ◽  
Significance Level ◽  
Purposive Sampling ◽  
Regression Test ◽  
The Government ◽  
Effective Contribution

Teen marriage ranging in age 15 to 19 is still generally happens. To reduce early marriages issues, the government appointed BKKBN to develop the substance Program PUP to invite teenagers not to get married in early age, and not to have sex before marriage. The aim of this research is to get an overview of the effects of the implementation of PUP. This research was conducted in Lemahwunguk district, Cirebon city. This research used survey method. The participants in the research were teens of Lemahwunguk district of Cirebon ranging in age 15 to 24 with 92 respondents' samples. The technique of collecting data which used was purposive sampling. The hypothesis test of the data that used was the product moment correlation coefficient result was rcount = 0,21 < rtable = 1,98. The result of the t test with a significance level of 0,05 that is result tcount = 2,04 > ttable = 1,65 , this explains that there is a positive correlation and a significantrelationship between the implementation of the PUP substance toward decision making of early marriage for teens in adolescents. Calculation of regression test obtained fcount = 4,406 > ftable = 3,946, so there is a significant effect between the implementation of the PUP substancetoward decision making of early marriage for teens in adolescents. The implementation of the substance of the PUP provided an effective contribution to the decision of getting married early in adolescene at 4,41% while the remaining 95,59% is determined by other factors. Abstrak Perkawinan pada remaja (usia 15-19 tahun) masih banyak terjadi. Kondisi ini diperkirakan akibat pernikahan dini yang diatur orangtua, dogma setempat, serta pergaulan bebas.  Untuk menurunkan angka pernikahan dini, pemerintah menunjuk Badan Kependudukan dan Keluarga Berencana Nasional (BKKBN) dengan mengembangkan substansi program pendewasaan usia perkawinan (PUP) untuk mengajak remaja agar tidak nikah dini, tidak seks sebelum menikah melalui implementasi substansi program PUP dalam pengambilan keputusan menikah usia dini pada remaja. Tujuan penelitian ini untuk memperoleh gambaran tentang pengaruh implementasi substansi program pendewasaan usia perkawinan terhadap pengambilan keputusan menikah usia dini pada remaja. Penelitian ini dilaksanakan di Kecamatan Lemahwungkuk, Kota Cirebon. Metode penelitian yang digunakan ialah metode survey. Populasi dalam penelitian ini ialah remaja di Kecamatan Lemahwungkuk Kota Cirebon yang berusia 15-24 tahun, dengan jumlah sampel sebesar 92 responden. Teknik pengambilan data menggunakan purposive sampling. Uji hipotesis data menggunakan koefisien korelasi product moment dengan hasil yaitu rhitung = 0,21 < rtabel = 1,98. Hasil uji-t dengan taraf signifikansi 0,05 yaitu thitung = 2,04 > ttabel = 1,65 hal ini menjelaskan bahwa terdapat korelasi positif dan hubungan yang signifikan antara implementasi substansi program pendewasaan usia perkawinan terhadap pengambilan keputusan menikah usia dini pada remaja. Perhitungan uji regresi diperoleh fhitung = 4,406 > ftabel = 3,946, maka terdapat pengaruh yang signifikan antara implementasi substansi program pendewasaan usia perkawinan terhadap pengambilan keputusan menikah usia dini pada remaja. Implementasi substansi program pendewasaan usia perkawinan memberikan sumbangan efektif terhadap pengambilan keputusan menikah usia dini pada remaja sebesar, 4,41%, sedangkan sisanya 95,59% ditentukan oleh faktor lain.

scholarly journals PENGARUH ARUS KAS OPERASI, LIKUIDITAS, LEVERAGE, DIVERSIFIKASI, DAN UKURAN PERUSAHAAN TERHADAP FINANCIAL DISTRESS (Studi empiris pada perusahaan sektor aneka industri yang terdaftar di BEI 2014-2016)

2019 ◽  
Vol 8 (1) ◽  
Author(s):  
Febriyan Febriyan, Ari Hadi Prasetyo
Keyword(s):  
Cash Flow ◽  
Financial Distress ◽  
Technology Development ◽  
Descriptive Analysis ◽  
Secondary Data ◽  
Wald Test ◽  
Positive Direction ◽  
Regression Test ◽  
A Company ◽  
Logistic Regression Test

Recent era technology development escalate competition among companies. Most companies that unable overcome competion will not maximaze their profit, even tend to experience operating loss and the other side put the firm into financial distress. This research aims examine whether cash flow from operation, liquidity, leverage, diversification, and size are predictors that can be use to analyze companies financial distress. The sample of this research are 22 company related to various industry sector listed on IDX for year 2014-2016, the sample obtained is 66 companies. Stattistical technic analysis used are descriptive analysis, pooling test, logistic regression test , Hosmer and Lemeshow’s Goodness, Wald Test, -2 Log Likelihood test, and Nagelkerke’s R Square test. The data collected from secondary data, downloaded from www.idx.co.id. The research results shows that there is not enough evidence that cash flow from operation, liquidity, diversification, and size give significant effect to financial distress of company. While leverage have enough evidence gives significant effect with positive direction to the possibilty of financial distress of a company. Keywords : Cash Flow From Operation, Liquidity, Leverage, Diversification, Size, and Financial Distress

scholarly journals Application of Dynamic System to Improve the Efficiency of Operational Activities in PT. Indo Trisula Karya

2020 ◽  
Vol 9 (9) ◽  
pp. 658-667
Keyword(s):  
Production System ◽  
System Approach ◽  
Production Capacity ◽  
Industrial Manufacturing ◽  
The Past ◽  
Regular Production ◽  
Operational Activities ◽  
Production Period ◽  
A Company ◽  
Production Demand

PT Indo Trisula Karya is a company engaging in the field of industrial manufacturing within subdivision of textile goods, producing made-to-order t-shirts. In the past few production periods, the company has been undergoing opportunity loss that is caused by incapability of regular production capacity to fulfil production demand. Meagre fund in an attempt to expand the business such as addition of equipment and tools to support operational activities, as well as addition to manpower, are the cause of the deprivation. The purpose of this research is to retrieve the performance of company’s operational activities to which every production period and production demand converge by applying system dynamic model, using overtime and subcontract production system approach, and data is processed using vensim software. The outcome is by applying 3 systems simultaneously production system regular, overtime, and subcontract, the company is able to fulfil its highest demand achieved in production period of May 2017 as much as 9.760 t-shirts with 42 t-shirts in excess at the end of simulation.

scholarly journals Opportunities for Making Production-Related Decisions on the basis of Shadow Prices

2021 ◽  
Vol 1 (1) ◽  
Author(s):  
Dariusz FUKSA
Keyword(s):  
Decision Making ◽  
Production Capacity ◽  
Formal Group ◽  
Hard Coal ◽  
Shadow Prices ◽  
Production Decisions ◽  
Optimal Analysis ◽  
Active Constraints ◽  
Mine Production ◽  
A Company

This article describes how shadow prices can be used as active constraints (in this case constraints of mine production capacity)to address and support production-related decision-making. This is an algorithm from a post-optimal analysis developed by theauthor as part of a method for rationalising production decisions for a formal group (PGG, a company) of hard coal mines.Opportunities for using shadow prices are presented using examples of actual mines. The developed algorithm provides a quickway of obtaining information, with no need to solve the problem again, about possible gains or losses resulting from an increase ora decrease in a selected production limit, to determine how changes to such constraints will affect the profits and production andsales structures for specific coal sizes.

An investigation of book reading habits levels and correct decision-making styles in terms of some variables: A research on coach and referees

2020 ◽  
Vol 8 (4) ◽  
pp. 849-865
Author(s):  
Mihriay Musa ◽  
Keyword(s):  
Decision Making ◽  
Quantitative Research ◽  
Simple Random Sampling ◽  
T Test ◽  
Book Reading ◽  
Correct Decision ◽  
Reading Habits ◽  
Significance Level ◽  
Decision Making Styles ◽  
The Universe

In this study, it was aimed to examine the reading habits levels and making the correct decision styles of basketball, handball, volleyball, and football coaches and referees in terms of some variables, the research was carried out with the general survey model, one of the quantitative research designs, the active coaches and referees of basketball, football, volleyball, and handball in İzmir, Denizli and Uşak provinces constituted the universe of the study, the sample of the study, on the other hand, consisted of 98 participants, 52 of whom were coaches and 46 were referees, determined by the simple random sampling method, one sample t-test at a 0.05 significance level was conducted to determine whether the sample represented the universe equally and homogeneously. Melbourne decision making scale I-II, and book reading habits scale were used to collect data in the study. Since the data are suitable for normal distribution, the t-test in comparing the pairwise means; parametric tests such as one-way ANOVA tests were used at 0.05 significance level in comparing the mean scores of more than two groups. In terms of education levels, it has been observed that female coaches and referees studying at faculties of sports sciences have higher levels of reading habit, love of reading, and being influenced by books. In addition, it was determined that individuals who trust and respect the decisions of their families have higher reading habits and correct decision-making styles and do not panic during the decision-making process.

PENGARUH KUALITAS PRODUK DAN PROMOSI TERHADAP KEPUTUSAN PEMBELIAN BUAH MELON PT. SYAFINA NIAGA

2018 ◽  
Vol 6 (2) ◽  
Author(s):  
Iwan Kurniawan Subagja, SE., MM. ◽  
Slamet Istoto
Keyword(s):  
Decision Making ◽  
Product Quality ◽  
Sampling Methods ◽  
Marketing Mix ◽  
Sampling Techniques ◽  
Purchasing Decisions ◽  
Individual Activity ◽  
A Company ◽  
Melon Fruit

Decision making is an individual activity that is directly involved in obtaining and using the goods offered. Promotion is one of the variables in a marketing mix that is very important to be implemented by a company in marketing its products or services, thus influencing consumers to make purchasing decisions. The quality of the product can also affect consumers in making purchasing decisions. This study aims to analyze the effect of product quality and promotion on purchasing decision of Melon fruit. Population and sample of research is purchasing or buyer from consumer of PT. Syafina Niaga as many as 30 companies and sampling methods using saturated sampling techniques as well as analysis used with regression analysis. The results showed that there is a significant influence between product quality and promotion of purchasing decisions.

PENGARUH CAR, LDR DAN ROA TERHADAP LABA PERUSAHAAN PERBANKAN TERDAFTAR DI BURSA EFEK INDONESIA

2018 ◽  
Vol 23 (1) ◽  
pp. 72-85
Author(s):  
Lasminisih ◽  
Emmy Indrayani
Keyword(s):  
Decision Making ◽  
Multiple Regression ◽  
Stock Exchange ◽  
Financial Statements ◽  
Capital Adequacy ◽  
Financial Statement ◽  
Return On Assets ◽  
Capital Adequacy Ratio ◽  
A Company ◽  
Future Plans

Company financial statement can be used to monitor the performance of a company. Financial statements are also used as a means for decision making so that the company can anticipate future plans. The purpose of this study was to find out the effect of Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR) and Return on Assets (ROA) on profit changes percentage of Banking Companies. The number of sample companies used in this study was 27 Banks listed in the Indonesia Stock Exchange with observation periods from 2007 to 2008. The method used in this study was multiple regression. The results of this study have indicated that CAR, LDR, and ROA gave significant effects on changes in Banks profit so that Banking Companies performances can be measured. Keywords: CAR, LDR, ROA, Profit

scholarly journals Quantifying the Impact of Production Globalization through Application of the Life Cycle Inventory Methodology and Its Influence on Decision Making in Industry

Processes ◽  
2021 ◽  
Vol 9 (8) ◽  
pp. 1271
Author(s):  
Humberto. J. Prado-Galiñanes ◽  
Rosario Domingo
Keyword(s):  
Decision Making ◽  
Carbon Footprint ◽  
Chain Model ◽  
Fundamental Factor ◽  
Supply Chain Model ◽  
The Social ◽  
The Impact ◽  
A Company ◽  
Key Parameter ◽  
Do So

Industries are nowadays not only expected to produce goods and provide services, but also to do this sustainably. What qualifies a company as sustainable implies that its activities must be defined according to the social and ecological responsibilities that are meant to protect the society and the environment in which they operate. From now on, it will be necessary to consider and measure the impact of industrial activities on the environment, and to do so, one key parameter is the carbon footprint. This paper demonstrates the utility of the LCI as a tool for immediate application in industries. Its application shall facilitate decision making in industries while choosing amongst different scenarios to industrialize a certain product with the lowest environmental impact possible. To achieve this, the carbon footprint of a given product was calculated by applying the LCI method to several scenarios that differed from each other only in the supply-chain model. As a result of this LCI calculation, the impact of the globalization of a good’s production was quantified not only financially, but also environmentally. Finally, it was concluded that the LCI/LCA methodology can be considered as a fundamental factor in the new decision-making strategy that sustainable companies must implement while deciding on the business and industrial plan for their new products and services.

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