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All Journal Journal of Economic, Bussines and Accounting (COSTING) JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) BALANCE Jurnal Akuntansi dan Bisnis BALANCE: Economic, Business, Management and Accounting Journal JAZ: Jurnal Akuntansi Unihaz Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) Jurnal Bina Akuntansi Jurnal Syntax Transformation BUDGETING : Journal of Business, Management and Accounting Jurnal Ekonomi Bisnis Dan Industri (EBI) Innovative: Journal Of Social Science Research International Journal of Law, Policy and Governance

Indrawan, Andri

Universitas Muhammadiyah Sukabumi

Author-ID : 3670270

Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Other

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Perkembangan Likuiditas Perusahaan Berdasarkan Perputaran Kas Muhammad Fakhri Ikhsan; Andri Indrawan; Tina Kartini
BUDGETING : Journal of Business, Management and Accounting Vol 2 No 1 (2020): BUDGETING : Journal of Business, Management and Accounting
Publisher : Institut Penelitian Matematika Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/budgeting.v2i1.784

Tujuan penelitian ini adalah untuk mengetahui pengaruh perputaran kas terhadap likuiditas (current ratio) pada perusahaan sub-Sektor Farmasi yang terdaftar di Bursa Efek Indonesia periode 2012-2018. Metode penelitian yang digunakanndalam penelitian ini adalah kuantitatif. Teknik pengambilan sampel yang digunakan dalam penelitian ini adalah nonprobability sampling dengan teknik purposive sampling. Teknik analisis data yang digunakan adalah uji normalitas dan uji hipotesis parsial (uji t). Hasil penelitian menunjukkan bahwa uji hipotesis parsial (uji t) memperoleh nilai thitung dari variabel perputaran kas (X) sebesar -2,095 dengan tingkat signifikan 0,044. Nilai thitung 2,095 > ttabel 2,036, dapat diartikan bahwa Ha diterima dan Ho ditolak, artinya perputaran kas berpengaruh terhadap current ratio perusahaan dan nilai signifikan 0,044 < 0,05, menunjukan pengaruh yang signifikan. Simpulan, perputaran kas berpengaruh negatif terhadap likuiditas (current ratio) pada perusahaan sub-Sektor Farmasi yang terdaftar di Bursa Efek Indonesia periode 2012-2018. Kata Kunci: Likuiditas, Perputaran Kas

Pengaruh Perputaran Kas terhadap Profitabilitas Perusahaan Sub Sektor Makanan dan Minuman Gianti Ajeng Cahyani; Andri Indrawan; Tina Kartini
BUDGETING : Journal of Business, Management and Accounting Vol 1 No 2 (2020): BUDGETING : Journal of Business, Management and Accounting
Publisher : Institut Penelitian Matematika Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

This study aims to determine the effect of cash turnover on the profitability of food and beverage sub-sector companies listed on the IDX. The study was conducted using quantitative methods using an associative approach. Samples were taken by purposive sampling technique. The data collected is secondary data with classical assumption test analysis techniques, multiple linear regression analysis, and hypothesis testing. The results showed that cash turnover partially had a negative effect on profitability with t test results of -2.666 with a significant value of 0.012. T-value of -2.666 <ttable 2.034, can be interpreted that Ha is accepted and Ho is rejected, meaning that cash turnover affects the company's ROA and a significant value of 0.012 <0.05, indicating a significant effect. Conclusion, cash turnover has a negative effect because the size of the profitability (ROA) is not influenced by cash turnover. Sometimes when cash turnover increases, the profitability of the company is actually smaller than the previous year, because profitability is not only influenced by cash turnover, but can also be influenced by the accounts receivable turnover and inventory turnover Keywords: Cash Turnover and Profitability

Pengaruh Total Debt Equity Ratio (DER) dan Total Asset Turnover (TATO) Terhadap Profitabilitas (ROE) pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Rahmi Ambari; Andri Indrawan; Ade Sudarma
BUDGETING : Journal of Business, Management and Accounting Vol 1 No 2 (2020): BUDGETING : Journal of Business, Management and Accounting
Publisher : Institut Penelitian Matematika Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

The purpose of this study is to determine the effect of Total Debt Equity Ratio (DER) and Total Asset Turnover (TATO) on Profitability (ROE) in Manufacturing Companies listed on the IDX. The research method used is quantitative, with associative approaches. The sampling technique used in this study was nonprobability sampling with purposive sampling technique. The data analysis technique used in this study is the normality test and partial test (t test). The results of the partial test (t test) show that the tcount of variables The total debt equity ratio (DER) is 1.660 with a significant level of more than 0.05, which is 0.105 (0.105> 0.05), tcount = 1.660 <table = 2014, then Ho is accepted and Ha is rejected, which means that the Total debt equity ratio does not have a significant effect on profitability (ROE) and tcount of the variable Total asset turnover (TATO) of 3,341 with a significant level of less than 0.05 which is 0.002 (0.002 <0.05). Tcount = 3,341> t table = 2014. The results of this study show that partially only total asset turnover has an effect on profitability (ROE). Keywords : Total Debt Equity Ratio (DER), Total Asset Turnover (TATO), Return on Equity (ROE)

Co-Authors Acep Suherman Ade Sudarma Ade Sudarma Andre Ardyan Asep Saepul Gaos Elan Eriswanto Gianti Ajeng Cahyani Hendra Tanjung Hendri Anto Idang Nurodin M Alfiandri Setiawan Moch Yusuf Guntara Maulidin Muhammad Fakhri Ikhsan Rahmi Ambari Ridiana Febrianto Sakti Alamsyah Siti Holisoh Sri Islami Rahayu Sri Rahayu, Anisa Sudarma, Ade Tina Kartini Venita Sofiani Warnida Hijjah

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