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Journal : Agroland : Jurnal Ilmu-Ilmu Pertanian

ANALISIS KINERJA AGROINDUSTRI CRUDE COCONUT OIL (CCO) PADA IKRT “SUMBER REZEKI” DI DESA TINABOGAN KECAMATAN DONDO KABUPATEN TOLITOLI Mulkiah Amal Basri; Asriani Hasanuddin; Lien Damayanti
Agroland: Jurnal Ilmu-ilmu Pertanian Vol 25, No 1 (2018)
Publisher : Universitas Tadulako

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Abstract

This study is a case study on the performance of crude coconut oil (CCO) agroindustry business run by Tinabogan Village community through a small household industrygroup SumberRezeki which is one of the developments of integrated coconut industry byTolitolidistrict government of Central Sulawesi. This study aimed to analyze the two-year performance of the group "SumberRezeki" in Tinabogan village using financial analysis. The research used profitability ratio and liquidity ratio methods. The profitability ratio usedwas the ratio of gross profit margin (GPM), net profit margin (NPM) ratio, return on investment (ROI), and return on equity (ROE) ratio. The liquidity ratio used wascurrent ratio (CR), quick ratio (QR) and cash ratio (CR). The results of the analysis showed that the overall profitability ratio of the business is efficient indicating that it is in a good performance interpretation. Although there is a decrease in ROI and ROE generated in time series of 2015 and 2016, the ratio of industry is still above the average suggesting that the business performance is good. Similarly, the liquidity ratio is liquid meaning that the business is able to pay its short-term debt on time. Keywords:Agroindustry, liquidity ratio, performance and profitability ratio.
ANALYSIS OF WORKING CAPITAL MANAGEMENT AT SMALL-MEDIUM SCALEINDUSTRY IN DONDO SUB DISTRICT OF TOLITOLI DISTRICT Nova Susanti; Asriani Hasanuddin; Max Nuralam
Agroland: Jurnal Ilmu-ilmu Pertanian Vol 25, No 1 (2018)
Publisher : Universitas Tadulako

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (539.085 KB)

Abstract

This study was conducted to determine the level of effectiveness of the working capital management and the level of profitability produced by small-medium scale industry (SMI) ofTovicoSejahtera in Dondo subdistrict of Tolitoli district.  The object of this study was the financial statements of the period 2015-2016 which covered items in the Balance Sheet report and Income statement. Data collection methods used in this research were documentation and interview. The analysis used was quantitative including activity ratio (working capital turnover, inventory turnover, Account Receivable Turnover) and profitability ratio (gross profit margin, net profit margin, ROI, ROE). The analysis shows that the ratio of working capital turnover, inventory turnover ratio and ROE ratio decreased in 2016 indicating that the performance of management decreased as well..But the overall working capital management at SMITovico Sejahterawas good in which the ratio of activity and profitability generated was above the general standard or above the average of the industry.  This result suggests thatSMITovico Sejahterais able to utilize and to manage its working capital effectively in generating high profit. Keywords: Effectiveness, profitability, and working capital management.