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Journal : Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan

Pengaruh efisiensi modal kerja terhadap rentabilitas pada perusahaan daerah air minum (PDAM) kabupaten tana toraja tahun 2016-2020 Pagiu, Chrismesi; Pundissing, Rati
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 10 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (667.582 KB) | DOI: 10.32670/fairvalue.v4i10.1689

Abstract

This study aims to determine the effect of working capital efficiency on profitability at the Regional Water Company (PDAM) of Tana Toraja Regency in 2016-2020. The research method used is descriptive quantitative research. The data analysis technique used is simple linear regression, coefficient of determination (R2), correlation coefficient (R) and statistical t-test using the SPSS (Statistical Product and Service Solutions) application version 22. The results show that working capital efficiency has an effect positive and insignificant to the profitability of the Regional Water Company (PDAM) of Tana Toraja Regency in 2016-2020. The correlation value of 0.621 indicates a strong correlation and the coefficient of determination of 38.6% means that working capital efficiency affects profitability by 38.6% while the remaining 61.4% is influenced by other factors not examined in this study.
Pengaruh tingkat suku bunga kredit terhadap permintaan kredit usaha produktif Koperasi Credit Union Sauan Sibarrung Kabupaten Tana Toraja Pagiu, Chrismesi; Pundissing, Rati
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 5 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/fairvalue.v5i5.2759

Abstract

This study aims to determine the effect of credit interest rates on the demand for productive business credit of the Sauan Sibarrung Credit Union Cooperative, Tana Toraja Regency. The data analysis method used is descriptive quantitative using a credit report that contains the loan amount based on the credit interest rate at the Sauan Sibarrung CU Cooperative. The analytical technique used is simple linear regression analysis and significance test using the SPSS version 26 program. Based on the results of calculations with the t test on the loan interest rate variable, the results of t count (-2,3) < t table (3.182), so it can be concluded that the loan interest rate variable has no effect on the demand for productive business loans at the Sauan Sibarrung Credit Union Cooperative, Tana Toraja Regency. From the results of the Coefficient of Determination, it shows that 65.2% of the loan interest rate affects the demand for productive business loans while 34.8% is influenced by other variables not included in the study, while the correlation between the interest rate variable and the demand for productive business loans is 0.807, which means strong relationship between variables.