scholarly journals ANALISIS SUMBER DAN PENGGUNAAN MODAL KERJA PADA PT MULTI BINTANG INDONESIA TBK

2021 ◽  
Vol 5 (1) ◽  
pp. 136-151
Author(s):  
Chivalrind Ghanevi Ayuntari
Keyword(s):  
Financial Statements ◽  
Capital Requirements ◽  
Working Capital ◽  
Source Data ◽  
Profitability Ratios

This study aims to analyze the source and uses of working capital at PT Multi Bintang Indonesia Tbk and its effect on the company’s profitability. The source data of this study is financial statements of the company and financial statements of several companies from similar industries. The data taken from idx.co.id for period 2016-2020. The analysis was carried out by analyzing reports on sources and uses of working capital, analysis of working capital requirements and analysis of profitability ratios. After analyzing the results obtained that the company has managed working capital well even though the company had experienced a lack of capital for a certain period. In addition, the company can take advantage of the resources it has to make a profit.  

scholarly journals ANALISIS OPTIMALISASI MODAL KERJA PT UNILEVER INDONESIA TBK

2021 ◽  
Vol 11 (1) ◽  
pp. 048
Author(s):  
Fera Maulina
Keyword(s):  
Raw Materials ◽  
Secondary Data ◽  
Financial Statements ◽  
Capital Requirements ◽  
Capital Management ◽  
Working Capital ◽  
Short Term ◽  
Working Capital Management ◽  
Operational Process ◽  
The Real

ABSTRACT This study aims to determine working capital requirements and optimization of working capital at PT Unilever Indonesia Tbk. The form of research used is descriptive and uses secondary data obtained from PT Unilever Indonesia Tbk's 2015-2019 financial statements and other sources obtained from literature studies by studying books and journals that are related to the problem under study. The results showed that (1) PT Unilever Indonesia Tbk's need for working capital in 2016-2019 tends to increase. When compared with the available working capital (current assets), PT Unilever Indonesia is experiencing a lack of working capital to finance the company's operations. This lack of working capital will certainly cause PT Unilever Indonesia Tbk to experience liquidity problems, which is the inability to pay short-term obligations on time. Companies will seek credit as a source of funds in order to increase the fulfillment of current assets wealth needs in order to buy raw materials and even pay for employee salaries and other expenses. (2) PT Unilever Indonesia Tbk's optimal working capital in 2015-2018 tends to increase. The real working capital that is in the company is not optimal where the real working capital is not the same as the optimal working capital obtained. Real working capital less than optimal working capital will hamper or disrupt the smooth production or operational process because the company lacks funds. Even though the existing real working capital is not optimal, the amount obtained is not much lower than the optimal working capital.  Keywords: working capital management, workong capital requirements, optimization of working capital. ABSTRAK Penelitian ini bertujuan untuk mengetahui kebutuhan modal kerja dan optimalisasi modal kerja pada PT Unilever Indonesia Tbk. Bentuk penelitian yang digunakan adalah deskriptif dan menggunakan data sekunder yang diperoleh dari laporan keuangan PT Unilever Indonesia Tbk tahun 2015-2019 dan sumber lain yang diperoleh dari studi pustaka dengan mempelajari buku dan jurnal yang berkaitan dengan masalah yang diteliti. Hasil penelitian menunjukkan bahwa (1) Kebutuhan modal kerja PT Unilever Indonesia Tbk tahun 2016-2019 cenderung meningkat. Jika dibandingkan dengan modal kerja yang tersedia (aset lancar), PT Unilever Indonesia mengalami kekurangan modal kerja untuk membiayai operasional perusahaan. Kekurangan modal kerja ini tentunya akan menyebabkan PT Unilever Indonesia Tbk mengalami kesulitan likuiditas, yaitu ketidakmampuan membayar kewajiban jangka pendek tepat waktu. Perusahaan akan mencari kredit sebagai sumber dana guna meningkatkan pemenuhan kebutuhan kekayaan aset lancar guna membeli bahan baku bahkan membayar gaji karyawan dan biaya lainnya. (2) Modal kerja optimal PT Unilever Indonesia Tbk pada 2015-2018 cenderung meningkat. Modal kerja riil yang ada di perusahaan belum optimal dimana modal kerja riil tidak sama dengan modal kerja optimal yang diperoleh. Modal kerja riil yang kurang dari modal kerja optimal akan menghambat atau mengganggu kelancaran proses produksi atau operasional karena perusahaan kekurangan dana. Meskipun modal kerja riil yang ada belum optimal, namun jumlah yang diperoleh tidak jauh lebih rendah dari modal kerja optimal. Kata kunci: pengelolaan modal kerja, kebutuhan modal kerja, optimalisasi modal kerja

ANALISIS LAPORAN KEUANGAN PT. GATARI SEBAGAI DASAR PERTIMBANGAN PEMBERIAN KREDIT MODAL KERJA PADA PT.BANK DKI

2016 ◽  
Vol 1 (2) ◽  
pp. 81-92
Author(s):  
Rachma Zannati ◽  
Nur Fitriana
Keyword(s):  
Financial Statements ◽  
Financial Ratios ◽  
Working Capital ◽  
Feasibility Assessment ◽  
Credit Supply ◽  
Financial Feasibility ◽  
Activity Ratios ◽  
Profitability Ratios ◽  
Credit Granting ◽  
Descriptive Method

This study aims to determine (a) measure the feasibility assessment takes into account the provision of working capital credit for PT.Gatari as additional capital by comparing financial ratios (liquidity, solvency, profitability, and activity) for the period 2012-2015, and (b) measure the credit granting considerations on PT. Gatari according to standard financing considerations on PT. Bank DKI. This research is a descriptive method with the quantitative approach to PT. Gatari financial statements from its inception until today. The research sample is PT. Gatari financial statements in 2013, 2014 and 2015. The study shows that (a) the measurement of financial feasibility assessment showed good results because the calculation of the ratio is almost entirely according to the standard financial ratios applicable at PT. Bank DKI and (b) the measurement of supporting aspects of credit is good enough as a basis for credit supply PT. Bank DKI. Keywords: Liquidity Ratios, Solvency Ratios, Activity Ratios, Profitability Ratios, Working Capital Loan

scholarly journals Analisis Kinerja Keuangan Koperasi Unit Desa Langgeng Desa Inauga Kecamatan Mimika Baru Kabupaten Mimika

2019 ◽  
Vol 8 (1) ◽  
pp. 107
Author(s):  
Anton Gobai ◽  
Tinneke M. Tumbel ◽  
Dantje Keles
Keyword(s):  
Descriptive Analysis ◽  
Financial Statements ◽  
Capital Requirements ◽  
Analysis Method ◽  
Short Term ◽  
Solvency Ratio ◽  
Profitability Ratios ◽  
Collection Methods

This study aims to determine the structure of KUD in terms of liquidity, solvency, and profitability. While the benefits that the author can provide to the cooperative are as a matter of consideration for KUD leaders to take policies as meeting the capital requirements of the KUD. how much influence the short-term and long-term debt on cooperative solvency in accordance with the problems stated and supported by a review of the literature on capital, capital structure and type of ratio analysis that the authors take this conclusion is not the achievement of solvency ratios due to increased fund and cost profitability collection methods used in this study are interviews (data collection with direct interviews with parties related to the data needed) and (cooperative financial statements). In analyzing the data the writer uses descriptive analysis method. Based on the results of this study there are those that cause the current to fluctuate ratio from year to year some of the working capital invested in the ratio is not smooth. Judging from the cash ratio it is also known that the condition of cooperative liquidity is still low due to the lack of effective cooperative spending policies, increasing the solvency ratio of cooperatives from year to year caused by an increase in the role of own capital compared to foreign capital. While an increase in profitability ratios is caused by an increase in profits achieved by cooperatives, this means that cooperatives have been efficient in their use.

NoKalb Genetics (Pakistan) Limited: Supply Chain Management

2003 ◽  
Vol 07 (01) ◽  
pp. 43-66
Author(s):  
Arif Iqbal Rana
Keyword(s):  
Supply Chain ◽  
Supply Chain Management ◽  
Capital Requirements ◽  
Raw Material ◽  
Working Capital ◽  
Chain Management ◽  
Retail Outlets ◽  
Hybrid Seeds ◽  
Limited Supply ◽  
A Chain

This case is about the Supply Chain of a pesticides producer (disguised as a hybrid seeds producer) that imported the raw material for its pesticides from its mother company in Switzerland, formulated and packed it in Karachi, and sold it throughout Pakistan. The company had two large warehouses in the country, many regional ware-houses, and a chain of retail outlets throughout the country. The company had been steadily losing market share to cheaper "generics" in the last 15 years. The company had also changed hands a few times in the last ten years and had been under pressure to reduce working capital requirements. The case looks at the typical challenges in supply chain management.

scholarly journals Analisis Efektivitas Pengendalian Biaya, Perputaran Modal Kerja, dan Rentabilitas Ekonomi Menggunakan Regresi Data Panel

JURNAL PUNDI ◽  
2018 ◽  
Vol 1 (3) ◽  
Author(s):  
Rizka Hadya ◽  
Nova Begawati ◽  
Irdha Yusra
Keyword(s):  
Cost Control ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Financial Statements ◽  
Multiple Linear Regression Analysis ◽  
Manufacturing Companies ◽  
Working Capital ◽  
Control Effectiveness ◽  
Panel Model

Economic Rentability depend on the factor of the efficiency of cost control and working capital turnover (Khoyri, 2014; Vidiyastutik, 2013). This paper investigatesthe impact of cost control effectiveness and working capital turnover on Economic Rentability. The type of data used was quantitative data taken from the company's annual financial statements. Using panel data for 14companiesthat is all manufacturing companies of metal sub sector and the like that listed on Indonesia Stock Exchange and the observation period from 2012to 2016, we tested the relationships between the efficiency of cost control and working capital turnover by building panel model. The sampling technique used is purposive sampling. Meanwhile, the statistical method used is multiple linear regression analysis. Our findings showed that the efficiency of cost control does not have a significant effect on Economic Rentability. The results of this paperis indicated by the significance value of the efficiency of cost control greater than alpha (0.869> 0.05). This study also reveals that Working Capital Turnover has a significant effect on Economic Profitability. The statistical test shows that the significance value of Working Capital Turnover is smaller than alpha (0.000 <0.05).

scholarly journals WORKING CAPITAL TURNOVER, OPERATIONAL COST RATIO, AND INVENTORY TURNOVER ON COMPANY PERFORMANCE

2020 ◽  
Vol 4 (1) ◽  
pp. 42-49
Author(s):  
Ajeng Eka Pratama ◽  
Muhaimin Dimyati ◽  
Yanna Eka Pratiwi
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Financial Statements ◽  
Operating Costs ◽  
Coefficient Of Determination ◽  
Cost Ratio ◽  
Company Performance ◽  
Operational Cost ◽  
Working Capital ◽  
Inventory Turnover

This study aims to determine the effect of working capital turnover, operational cost ratio, inventory turnover on the performance of UD. Firmansyah. The data used are the financial statements for the period 2015-2018. The data obtained were analyzed using multiple linear regression. The number of samples used was 48 samples. Partially the results show that working capital turnover and inventory turnover do not have a significant effect on company performance, while the ratio of operating costs has a significant effect on company performance. Meanwhile, simultaneously the research shows that working capital turnover, operational cost ratio, and inventory turnover have a significant effect on company performance. The coefficient of determination in this study is 0.165, which means that 16.5% of the company's performance can be explained by working capital turnover, operational cost ratio, and inventory turnover variables. At the same time, the remaining 83.5% is explained by other factors not included in this study.

scholarly journals Pengaruh Rasio Profitabilitas, Rasio Likuiditas, Pertumbuhan Perusahaan Terhadap Opini Audit Going Concern

2021 ◽  
Vol 13 (2) ◽  
pp. 283-299
Author(s):  
Kimberli Kimberli ◽  
Budi Kurniawan
Keyword(s):  
Stock Exchange ◽  
Secondary Data ◽  
Financial Statements ◽  
Audit Opinion ◽  
Going Concern ◽  
Analysis Technique ◽  
Going Concern Opinion ◽  
Company Growth ◽  
The Relationship ◽  
Profitability Ratios

Abstract The problems that will be discussed in this journal are regarding the relationship between Profitability Ratios, Liquidity Ratios and Company Growth on Audit Delay. The research method used in this study uses secondary data. The population in this study is all Real Estate companies and the Property sub-sector registered on the BEI which are listed on the Indonesia Stock Exchange in 2017, 2018, 2019 and 2020. The sampling method in this study is purposive sampling. The criteria for companies that are sampled are companies that publish audited financial statements for four consecutive years and use the rupiah currency, so that the total number of samples in this study is 165 data. The independent variables in this study are Profitability Ratios, Liquidity Ratios and Company Growth. The dependent variable in this study is audit delay. The data analysis technique used is the Logistics Regression Test with the use of Software Eviews 10. The results of the analysis show that profitability has no significant effect on going concern audit opinion. Meanwhile, company growth and liquidity have no effect on going concern audit opinion. Keywords: Going Concern Opinion, Profitability, Liquidity, and Company Growth

scholarly journals ANALISIS RASIO KEUANGAN UNTUK MENILAI KINERJA KEUANGAN PADA PT. MANDOM Tbk TAHUN 2016-2020

2021 ◽  
Vol 26 (2) ◽  
pp. 22-33
Author(s):  
Wulan Damayanti ◽  
Ari Nurul Fatimah
Keyword(s):  
Financial Performance ◽  
Stock Exchange ◽  
Good Condition ◽  
Secondary Data ◽  
Financial Statements ◽  
Ratio Analysis ◽  
Fixed Asset ◽  
Solvency Ratio ◽  
Profitability Ratios ◽  
Research Analysis

This study analyzes the financial performance of PT Mandom Tbk. This study aims to determine how the financial performance of PT Mandom Tbk during the 2015 - 2020 reporting year. The data and information used in this study were obtained from the Indonesia Stock Exchange. The test is carried out based on four categories of financial ratios, namely, Profitability Ratios, Liquidity Ratios, Solvency Ratios, and Activity Ratios. The study was conducted using a descriptive quantitative approach and the data is secondary data in the form of financial statements of income and statements of financial position obtained from the Indonesia Stock Exchange (IDX). Based on the results of research analysis using the profitability ratios of the company's financial performance, the condition is not good. Based on the liquidity ratio analysis, the company's financial performance shows a good condition. Based on the analysis of the solvency ratio, the company's financial performance shows a good condition. Based on the activity ratio analysis of the company's financial performance, it shows good conditions for receivable activities and not good for inventory activities and fixed asset activities.

scholarly journals PengaruhUtangdan PerputaranModalKerjaTerhadapProfitabilitasPerusahaan(Studi Kasus Pada PT Bumi Sekar Tbk Periode 2013-2018)

2020 ◽  
Vol 15 (1) ◽  
pp. 32
Author(s):  
Saprudin ◽  
Bayu Hartono
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Quantitative Research ◽  
Linear Regression Analysis ◽  
Strong Relationship ◽  
Financial Statements ◽  
Working Capital ◽  
Weak Relationship ◽  
Spss Software ◽  
Relationship Of

This study aims to determine how much influence the debt, working capital turnover has on the profitability of PT Sekar Bumi Tbk. Debt is proxied by DER, working capital turnover is proxied by WCT, while profitability is proxied by ROA. Based on the nature of the data used in this study is a type of quantitative research. Samples were taken, namely PT Sekar Bumi Tbk with the objectof research of 2013-2018 financial statements. Linear regression analysis was used in this study, with the help of SPSS software for Windows 20.0. The results of this study explain that partially DER has a significant effect on ROA, and has a very strong relationship of 83.9%. WCT has no significant effect on ROA, and has a very weak relationship of 18.4%. However, simultaneously DER and WCT has a significant effect with a contribution of 70.8% to ROA. So companies need to pay attention and consider how much effective the use of debt as a source of funding for the company.

Sign in / Sign up

Export Citation Format

Share Document