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HUBUNGAN PENGELUARAN BIAYA OPERASIONAL, PERPUTARAN PERSEDIAAN SERTA PENDAPATAN TERHADAP PENINGKATAN ATAU PENURUNAN PROFITABILITAS PADA PT. GLOBAL AGRI SEJAHTERA Saleh Sitompul; Gunawan
Jurnal Ilmiah METADATA Vol. 4 No. 1 (2022): Edisi bulan Januari 2022
Publisher : LPPM YPITI

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Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis Hubungan Pengeluaran Biaya Operasional, Perputaran Persediaan Serta Pendapatan Terhadap Peningkatan Atau Penurunan Profitabilitas Pada PT. Global Agri Sejahtera. Jenis data yang digunakan dalam penelitian ini adalah jenis data primer dari PT. Global Agri Sejahtera Medan melalui wawancara dan dokumen. Data penelitian yang digunakan adalah biaya operasional, pendapatan, persediaan, laba bersih setelah pajak dan total aktiva periode 2014-2018. Hasil analisis bahwa Biaya Operasional tidak berpengaruh dan tidak signifikan terhadap profitabilitas pada PT. Global Agri Sejahtera Medan Periode 2014-2018 dengan nilai signifikan sebesar 0,074 dan -thitung > -ttabel yaitu -1,819 > -2,002. Pendapatan berpengaruh dan signifikan terhadap profitabilitas pada PT. Global Agri Sejahtera Medan Periode 2014-2018 dengan nilai signifikan sebesar 0,001 dan -thitung <-ttabel yaitu -3,363 < -2,002. Perputaran persediaan berpengaruh dan signifikan terhadap profitabilitas pada PT. Global Agri Sejahtera Medan Periode 2014-2018 dengan nilai signifikan sebesar 0,008 dan thitung > ttabel yaitu 2,758 > 2,002. Sedangkan secara simultan Biaya operasional, pendapatan dan perputaran persediaan berpengaruh dan signifikan terhadap profitabilitas pada PT. Global Agri Sejahtera Medan Periode 2014-2018 dengan nilai signifikan sebesar 0,000 dan Fhitung > Ftabel yaitu 7,561 > 2,77.
Financial Factors and Non-Financial to Financial Distress Insurance Companies That Listed in Indonesia Stock Exchange Liahmad Liahmad; Kartika Rusnindita; Yuni Putri Utami; Saleh Sitompul
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 4, No 1 (2021): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i1.1757

Abstract

This study aims to test the influence of financial factors in the form of liquidity, cash flow, company size, institutional ownership, earnings and the factors of non-financial form of the independent commissioner against the financial distress of insurance companies that listed in Indonesia stock Exchange. The population of this research as many as 17 of the insurance company. The sampling technique using purposive sampling method, so that the obtained 15 sample company for 4 years of observations of the years 2017 - 2020, with 60 observations of the study. Data analysis using descriptive statistical analysis and logistic regression analysis. The results show that liquidity, cash flows, institutional ownership and independent commissioner does not affect significantly to financial distress, while the method of the size of the company and profit and significant effect on financial distress.
Determinant of Sharia Bank's Financial Performance during the Covid-19 Pandemic Reza Nurul Ichsan; Sudirman Suparmin; Mohammad Yusuf; Rifki Ismal; Saleh Sitompul
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 4, No 1 (2021): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i1.1594

Abstract

Financial performance as a measuring instrument to know the process of implementing financial resources owned by the company. The Covid-19 pandemic has impacted the banking sector, resulting in poor financing due to debtors' disbursements as a result of the large number of people losing their jobs and difficulties in financing payments. This research aims to analyze the financial performance of Islamic Banks during the Covid-19 pandemic, using records of annual financial statements from 2011 to 2020 through Multiple Linear Regression testing and linearity testing of the model used ramsey test. As a result of this study, the results of the t test found that the Capital Adequacy Ratio (CAR), Operating Costs to Operating Income (BOPO), Financing to Deposit Ratio (FDR) had a positive and significant effect on financial performance (ROA) while Not Performing Financing (NPF) had a negative and insignificant effect on financial performance (ROA). Furthermore, simultaneously capital adequacy ratio (CAR), Operating Costs to Operating Income (BOPO), Financing to Deposit Ratio (FDR) and Not Performing Financing (NPF) significantly influenced the financial performance (ROA) of Sharia banks in Indonesia.