scholarly journals Analisis Efektifitas Dan Efesiensi Pengelolaan Modal Kerja Pada Home Industri Kripik Ferikar Tolitoli

2021 ◽  
Vol 1 (3) ◽  
pp. 397-406
Author(s):  
Mardiana Mardiana ◽  
Ilham Rahim
Keyword(s):  
Return On Investment ◽  
Working Capital ◽  
Turn Over

Tujuan penelitian ini adalah untuk mengetahui tingkat efektifitas dan efesien pengelolaan modal kerja pada Home Industri Kripik Ferikar Tolitoli. Penelitian ini menggunakan deskriptif kuantitatif. Pengumpulan Data  dilakukan dengan observasi, interview dan dokumentasi. Sedangkan variable yang digunakan dalam penelitian ini Perputaran modal kerja (Working Capital Turn Over) dan Return On Investment (ROI). Hasil penelitian pengelolaan modal kerja yang dimiliki oleh Home Industri Kripik Ferikar dari tahun ke tahun mengalami peningkatan, ini menunjukan bahwa modal kerja telah digunakan secara efektif dan efesien serta  Sedangkan variable yang digunakan dalam penelitian ini Perputaran modal kerja (Working Capital Turn Over) dan Return On Investment (ROI) kemampuan  mengelolah aktiva dengan baik untuk memperoleh laba.

scholarly journals ANALISIS RASIO AKTIVITAS DAN PROFITABILITAS UNTUK MENILAI KINERJA KEUANGAN PT. FAST FOOD INDONESIA, Tbk TAHUN 2011 s.d 2015

2018 ◽  
Vol 1 (2) ◽  
Author(s):  
Waluyo Jati
Keyword(s):  
Fast Food ◽  
Return On Investment ◽  
Profit Margin ◽  
Working Capital ◽  
Return On Equity ◽  
Net Profit ◽  
Turn Over

ABSTRAK Penelitian ini bertujuan untuk mengetahui rasio aktivitas dan profitabilitas PT. Fast Food Indonesia, Tbk tahun 2011 sampai dengan 2015 serta untuk mengetahui kinerja keuangan PT Fast Food IndonesiaTbk tahun 2011 sampai dengan 2015. Metode yang digunakan dalam penelitian ini adalah metode kuantitatif dengan pendekatan deskriptif. Data penelitian yang digunakan merupakan data sekunder berupa laporan keuangan perusahaan yang telah dipublikasikan oleh Bursa Efek Indonesia (BEI). Metode analisis data menggunakan analisis rasio pada laporan neraca dan laporan laba rugi, dengan indikator yang digunakan adalah Working Capital Turn Over (WCTO) dan Total Assets Turn Over (TATO) untuk rasio aktivitas serta Gross Profit Margin (GPM), Net Profit Margin (NPM), Return on Investment (ROI) dan Return on Equity (ROE) untuk rasio profitailitas. Hasil penelitian menunjukkan bahwa rasio aktivitas PT. Fast Food Indonesia,Tbk tahun 2011 sampai dengan 2015 untuk WCTO perusahaan mengalami kenaikan yaitu berturut-turut 4,2 kali, 4,4 kali, 4,3 kali, 4,5 kali, dan 4,5 kali. Sedangkan TATO perusahaan mengalami penurunan yaitu diketahui berturut-turut 2,1 kali, 2 kali, 2 kali, 1,9 kali, dan 1,9 kali. Rasio Profitabilitas PT. Fast Food Indonesia tahun 2011 s.d 2015 mengalami kenaikan dan penurunan. Indikator GPM diketahui berturut-turut 58,9%, 58,5%, 59,3%, 60,4% dan 60,9%. NPM diketahui berturut-turut 7,2%, 5,8%, 3,9%, 3,7%, dan 2,3%. ROI diketahui berturut-turut 14,8%, 11,6%, 7,7%, 7,2%, dan 4,5%. Sedangkan ROE diketahui berturut-turut 27,6%, 20,8%, 15,9%, 14,8%, dan 9,4%. Kinerja Keuangan PT. Fast Food Indonesia Tbk tahun 2011 s.d 2015 berdasarkan rasio aktivitas dikatakan baik karena berada di atas rata-rata industri. Sedangkan berdasarkan rasio profitabilitas kinerja keuangan PT. Fast Food Indonesia Tbk tahun 2011 s.d 2015 dikatakan kurang baik karena berada di bawah rata-rata industri. Kata kunci : Rasio Aktivitas, Rasio Profitabilitas, dan Kinerja Keuangan

scholarly journals ANALISIS PENGARUH KINERJA KEUANGAN, MANAJEMEN RISIKO DAN MANAJEMEN MODAL KERJA TERHADAP RETURN SAHAM

2017 ◽  
Vol 15 (1) ◽  
pp. 1
Author(s):  
Dwian Wahyu Prabawa ◽  
Fitri Lukiastuti
Keyword(s):  
Risk Management ◽  
Interest Rate ◽  
Stock Returns ◽  
Return On Investment ◽  
Working Capital ◽  
Current Ratio ◽  
Working Capital Management ◽  
Cash Conversion Cycle ◽  
Equity Ratio ◽  
Turn Over

Level stock returns telecommunications in Indonesia is influenced by various factors such as financial performance, risk management and working capital management. The purpose of this research was to analyze the influence of financial performance through parameters Debt to Equity Ratio (DER), Return On Investment (ROI), Current Ratio (CR) dan Total Assets Turn Over (TATO). Risk management using parameters (interest rate) and working capital management using parameters Cash Conversion Cycle (CCC). The population in this study is a telecommunications companies listed in Indonesia Stock Exchange 2010-2013. In analyzing the effect of variable DER, ROI, CR, TATO, ir and CCC using multiple linear regression. The analysis showed that the Debt to Equity Ratio (DER) has effect on stock returns with significant value 0,009, Return on Investment (ROI) has effect on stock returns with significant value 0,006. And Total Asset Turn Over (TATO) has effect on stock returns with significant value 0,025. While the Current Ratio (CR) ,interest rate, and Cash Conversion Cycle not effect on stock returns with significant value 0,403; 0,047; 0,977. All the independent variables simultaneously affect the stock on telecommunication companies.

PENGARUH MODAL KERJA TERHADAP PROFITABILITAS PERUSAHAAN LQ-45 YANG TERDAFTAR DI BURSA EFEK INDONESIA

2008 ◽  
Author(s):  
Raja Adri Satriawan Surya ◽  
Kirmizi Kirmizi ◽  
Tita Ratna Juwita R. Ratna Juwita R.
Keyword(s):  
Significant Influence ◽  
Sampling Method ◽  
T Test ◽  
Working Capital ◽  
F Test ◽  
Purposive Sampling ◽  
Inventory Turnover ◽  
Turn Over

The purpose of this research is to test the effect of working capital (cash turn over, inventory turnover and receivable turnover) towards profitability at LQ-45 companies listed at Bursa Efek Indonesia. The population of this research are all LQ-45 companies listed in Bursa Efek Indonesia (BEI). The samples are 19 LQ-45 companies listed in BEI during the year 2004 - 2006. The samples are chosen by using purposive sampling method. The data are analysed with partial test (T-test) and simultant test (F-test) by means of SPSS Ver 13.0. The results show that cash turn over, inventory turnover, and receivable turnover simultaneously have significant influence towards profitability. Partially cash turn over, inventory turnover, and receivable turnover have also significant influence to profitability.

scholarly journals Analisis Kinerja Keuangan Perusahaan dengan Menggunakan Du Pont System

2020 ◽  
Vol 1 (1) ◽  
pp. 225-232
Author(s):  
Shifa Amalia Rahmani ◽  
Hasbi Assidiki Mauluddi
Keyword(s):  
Financial Performance ◽  
Return On Investment ◽  
Profit Margin ◽  
Total Asset ◽  
Islamic Banks ◽  
Profit Margins ◽  
Net Profit ◽  
Turn Over ◽  
A Company

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.

scholarly journals Analisa Rasio Keuangan Garuda Indonesia Airlines, Singapore Airlines Dan Thailand Airlines Dengan Uji Non-Parametrik (Periode: 2010 – 2014)

eCo-Buss ◽  
2018 ◽  
Vol 1 (2) ◽  
pp. 1-7
Author(s):  
Susanto Wibowo ◽  
Sutandi Sutandi
Keyword(s):  
Return On Investment ◽  
Profit Margin ◽  
Total Asset ◽  
Data Series ◽  
Current Ratio ◽  
Return On Equity ◽  
Net Profit ◽  
Turn Over

Tujuan penelitian ini membandingkan kinerja keuangan maskapai penerbangan antara; Garuda Indonesia Airlines, Singapore Airlines dan Thailand Airlines dengan indikator analisa rasio keuangan dan indikator Du Pont System serta menggunakan uji statistik Kruskal-Wallis dan Mann-Whitney U. Data series laporan keuangan diambil dari tahun 2010-2014 berasal dari website masing-masing, bank sentral dan pasar saham yang ada dinegara masing-masing.Pengujian hipotesis mencakup analisa rasio keuangan; likuiditas (current rasio atau CR), aktivitas (total asset turn over atau TATO), solvabilitas (debt rasio atau DR), profitabilitas (net profit margin atau NPM) dan Du Pont System (return on investment atau ROI dan return on equity atau ROE).Hasil penelitian menunjukan perbandingan rasio keuangan Garuda Indonesia Arilines, Singapore Airlines dan Thailand Airlines ada yang berbeda signifikan dan ada yang tidak signifikan. Rata-rata rasio keuangan Garuda Indonesia Airlines yang lebih baik pada net profit margin (NPM) saja sedangkan current ratio (CR), total asset turn over (TATO), debt rasio (DR), return on investment (ROI) dan return on equity (ROE) kurang baik.

scholarly journals ANALISIS PENGARUH EFISIENSI MODAL KERJA, LIKUIDITAS DAN SOLVABILITAS TERHADAP PROFITABILITAS PADA PERUSAHAAN INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2011 -2014

2016 ◽  
Vol 1 (1) ◽  
Author(s):  
Erwin Dyah A. ◽  
Umi Kholifah
Keyword(s):  
Consumer Goods ◽  
Return On Investment ◽  
Stock Exchange ◽  
Financial Statements ◽  
Working Capital ◽  
Current Ratio ◽  
Significance Level ◽  
Equity Ratio ◽  
Capital Efficiency ◽  
Level Of Significance

Research on the influence of the efficiency of working capital, liquidity and solvency to profitability on industrial consumer goods intends to analyze effect to working capital efficiency, liquidity and solvency to profitability on industrial consumer goods. The research data acquired of financial statements (secondary) and processed using SPSS 22.0 program. Objects of this research were industrial consumer goods companies listed on the Indonesian Stock Exchange (ISE) in the period 2011 to 2014 with sample of as many as 16 companies. The results of research to point out that : (1) Partially only variable working capital turnover (WCT) and the current ratio (CR) which has a significant influence on the return on investment (ROI) while the variable debt to equity ratio (DER) was not proven significant effect on return on investment (ROI), it is confirmed from the results of t-test showed significance level obtained from variable working capital turnover (WCT) and the current ratio (CR) is smaller than the standard used is 0% and 3,3% from 5% whereas the level of significance of variable debt to equity ratio (DER) is greater than the standard used is 23,7% of 5%. (2) simultaneously, working capital turnover (WCT), current ratio (CR) and debt to equity ratio (DER) on return on investment (ROI) have a positive and significant effect on return on investment (ROI), which is evident from the results of the f-test showed significance level obtained is smaller than the standard used is 0% from 5%. (3) Variable working capital turnover (WCT) has a dominant influence on the return on investment (ROI) with a correlation obtained by 25,71%.Keywords : working capital efficiency (WCT), liquidity (CR), solvency (DER), profitability (ROI), industrial consumer goods companies.

scholarly journals PENGARUH TOTAL ASSETS TURNOVER, WORKING CAPITAL TURNOVER, DEBT RATIO TERHADAP RETURN ON INVESTMENT (ROI) PADA PERUSAHAAN MANUFAKTUR SEKTOR FOOD AND BEVERAGES YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2016-2019

2021 ◽  
Vol 5 (2) ◽  
pp. 132-144
Author(s):  
Vera Yunita Wilhemina makatita ◽  
Supriadi Supriadi
Keyword(s):  
Return On Investment ◽  
Debt Ratio ◽  
Working Capital ◽  
Purposive Sampling ◽  
Food And Beverages

Penelitian ini bertujuan untuk mengetahui pengaruh secara parsial dan simultan total assets turnover, working capital turnover, dan debt ratio terhadap return on investment  pada perusahaan manufaktur sektor food and beverages  yang terdaftar di BEI. Jenis Penelitian ini adalah kuantitatif yang dilakukan dengan menggunakan data sekunder berupa data dari laporan keuangan pada tahun 2017-2019 dengan populasi di perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia dengan teknik pengambilan sampel menggunakan metode purposive sampling yang berjumlah 8 perusahaan food and beverages. Data diolah menggunakan Program SPSS 25 dengan alat uji asumsi klasik, regresi linier berganda, koefisien determinasi (R²), uji T dan Uji F.Hasil pengujian menunjukkan total assets turnover dan debt ratio tidak berpengaruh secara parsial terhadap return on investment sedangkan working capital turnover secara parsial berpengaruh pada perusahaan manufaktur sektor food and beverages yang terdaftar di BEI periode 2017-2019. Total assets turnover, working capital turnover, dan debt ratio berpengaruh secara simultan terhadap return on investment pada perusahaan manufaktur sektor food and beverages periode 2017-2019.

scholarly journals ANALISIS PERBANDINGAN KINERJA KEUANGAN PT. MULTIBINTANG INDONESIA SEBELUM DAN SESUDAH DIAKUISISI OLEH HEINEKEN INTERNATIONAL BV

2018 ◽  
Vol 7 (10) ◽  
pp. 5445
Author(s):  
I Kadek Adi Putra ◽  
Ida Bagus Badjra
Keyword(s):  
Return On Investment ◽  
Rank Test ◽  
Current Ratio ◽  
Return On Equity ◽  
Signed Rank ◽  
Fixed Assets ◽  
Net Profit ◽  
Signed Rank Test ◽  
Equity Ratio ◽  
Turn Over

Salah satu strategi bisnis yang dapat ditempuh perusahaan guna meningkatkan pertumbuhan usaha serta kinerja keuangan adalah dengan melakukan ekspansi eksternal yaitu akuisisi. Tujuan penelitian adalah untuk menganalisis perbedaan kinerja keuangan PT. Multi Bintang Indonesia Tbk sebelum dan sesudah diakuisisi. Penilaian kinerja keuangan dilakukan dengan menggunakan perhitungan dari rasio likuiditas (current ratio dan quick ratio), rasio solvabilitas (debt to assets ratio dan debt to equity ratio), rasio aktivitas (fixed assets turn over dan total assets turn over) serta rasio profitabilitas (net profit margin, return on investment dan return on equity). Data yang digunakan adalah laporan keuangan tahunan PT. Multi Bintang Indonesia Tbk sebelum diakuisisi periode 2010-2012 serta sesudah diakuisisi periode 2014-2016. Teknik analisis yang digunakan adalah uji jenjang bertanda (Signed Rank Test) Wilcoxon. Berdasarkan hasil analisisis data, seluruh rasio keuangan yang digunakan untuk mengukur kinerja keuangan menunjukkan tidak terdapat perbedaan yang signifikan pada PT. Multi Bintang Indonesia Tbk sebelum dan sesudah diakuisisi. Kata kunci: kinerja keuangan, akuisisi, PT. Multi Bintang Indonesia Tbk

scholarly journals ANALYSIS OF NET WORKING CAPITAL TURNOVER AND TOTAL ASSET TURNOVER AGAINST RETURN ON INVESTMENT

2019 ◽  
Author(s):  
AYU RAHAYU ◽  
Yoyon Supriadi
Keyword(s):  
Research Methods ◽  
Return On Investment ◽  
Regression Coefficients ◽  
Total Asset ◽  
Engineering Analysis ◽  
Working Capital ◽  
Hypothesis Tests ◽  
Asset Turnover ◽  
Independent Variable ◽  
Simple Regression

Return On Investmet gauges the company’s ablity in generating profits with the rest of the available assets in the company. To see how big the resulting profit level over a number of investments that have been implanted.Return On Investmet can be categorized as bad or good can be reflected in the results of the calculation of Net Working Capital Turnover and Total Asset Turnover. Net Working Capital Turnover and Total Asset Turnover is the independent variable that authors use in research.This research conducted to test the influence of variabel Net Working Capital Turnover and Total Asset Turnover against Return On Investment. Research done to two companies listed at the IDX in the period 2009-2013.Research methods using samples to two companies listed in IDX in the period 2009-2013. The data obtained based on the publication of IDX period 2009-2013. Engineering analysis is the simple regression and hypothesis tests using t-statistics and f-statistic for testing the regression coefficients are simultaneously with 5% significance level.The results of the analysis show that variable Net Working Capital Turnover to simultaneously influential significantly to Return On Investment. And the results of the analysis of Total Asset Turnover also simultaneously influential significantly to Return On Investment.Key word: Net Working Capital, Total Asset Turnover, Return on Investment

scholarly journals EFECTIVITY OF COST CONTROLLING AND WORKING CAPITAL TURN-OVER OF ECONOMICAL RENTABILITY

2019 ◽  
Author(s):  
AMATUS SYAKUR SADIQAH ◽  
Yoyon Supriadi
Keyword(s):  
Turnover Rate ◽  
Cost Control ◽  
Capital Adequacy ◽  
Working Capital ◽  
Capital Maintenance ◽  
Cost Controlling ◽  
The Cost ◽  
Turn Over ◽  
Statistic Result

Capital adequacy can be done in many ways, such as by owned-self company capital contaied of fee balanced, stock holder’s capital, and both of them. Beside supported by right fullfillment of network capital, in order to develop the company in better ways , the efectivity, efeciency and productiveness will be very influencing the company.The purpose of this research it to knowing the efectivity of capital maintenance, turnover rate of capital networking and economical rentability of PT. Astra Agro Lestari, Tbk. and PT. Perusahaan Perkebunan London Sumatra Indonesia, Tbk. to determine the effect of cost control and turnover rate capital networking to economical rentability of PT PT. Astra Agro Lestari, Tbk. and PT. Perusahaan Perkebunan London Sumatra Indonesia, Tbk.From the result of 12 years analysis, the effectivity of cost control of PT. Astra Agro Lestari, Tbk. produce an average of 33,8% bigger than PT. Perusahaan Perkebunan London Sumatra Indonesia, Tbk. which produce only 30.5%. the working capital turnover of PT. Astra Agro Lestari, Tbk. produce an average of 4.99 times much bigger than PT. Perusahaan Perkebunan London Sumatra Indonesia, Tbk. which only produce an average of 2.87 times. And for the rentability, PT. Astra Agro Lestari, Tbk. produce 23.07% bigger than PT. Perusahaan Perkebunan London Sumatra Indonesia, Tbk. which produce an average of 14.5%. the statistic result by using SPSS Ver.20.0 application, explained that the effectiveness effect of OPM’s cost control and working capital tunover to economical rentability of PT. Astra Agro Lestari, Tbk. and PT. Perusahaan Perkebunan London Sumatra Indonesia, Tbk.For PT. Astra Agro Lestari, Tbk. and PT. Perusahaan Perkebunan London Sumatra Indonesia, Tbk, are advices in order to press the cost of its operatios and selling cost to gain more profits. Beside that, the companies are advices in order to accelerate their networking capital , so that the companies activities can work properly by increasing its selling chart and press selling cost will gain the profits to maximum.Keywords: cost control effectivity, working capital turnover, economical rentability.

Sign in / Sign up

Export Citation Format

Share Document