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All Journal Krisna: Kumpulan Riset Akuntansi Jurnal Riset Akuntansi dan Bisnis JURNAL ILMIAH MANAJEMEN & BISNIS HUMAN FALAH: Jurnal Ekonomi dan Bisnis Islam Jurnal SOLMA Maneggio: Jurnal Ilmiah Magister Manajemen JURNAL MUTIARA AKUNTANSI International Journal of Business Economics (IJBE) Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) IIJSE
Maya Sari
Universitas Muhammadiyah Sumatera Utara
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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Journal : International Journal of Business Economics (IJBE)

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Analysis of Cash and Inventory Turnover in Improving Profitability Maya Sari; Andriyani Andriyani
International Journal of Business Economics (IJBE) Vol 2, No 2 (2021): March - August
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/ijbe.v2i2.6765

Abstract

Research conducted by the author aims to analyze cash flows and inventory turnover to increase profitability as measured by Return On Assets (ROA) at PT. Perkebunan Nusantara III (Persero) Medan. The approach used in this research is a descriptive approach. Data collection techniques in this study using documentation study. The data analysis technique used in this research is descriptive analysis technique. Where in this study to analyze cash turnover and inventory turnover in increasing Return On Assets (ROA). The results showed that cash turnover and inventory turnover were not optimal in increasing profitability. The cash turnover has decreased while the profitability has increased. The decrease in cash turnover was due to the relatively small amount of cash owned by the company and an increase in the amount of unproductive funds that were embedded in the company's cash. The decrease in inventory turnover was caused by piling up inventory and decreasing sales volume. Profitability as measured by the company's Return on Assets (ROA) has decreased due to the decline in the company's ability to generate net income from 2013 to 2015 followed by an increase in company assets. The decrease in cash turnover was due to the relatively small amount of cash owned by the company and an increase in the amount of unproductive funds that were embedded in the company's cash.
Co-Authors Ade Febriani Aji Fadillah Saragih Andriyani Andriyani Asmaul Husna Aulia Rahman Harahap Aulia Rahman Harahap Irfan Irfan Irfan Irfan Jufrizen Muhammad Andi Prayogi Nadia Ika Purnama Nancy Mayriski Siregar Nur Adilla Bahri Lubis Radiman Radiman Rahmayati Rahmayati Ratih Anggraini Siregar Sarwo Edi Siti Mujiatun Vera Handayani Widia Astuty