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All Journal Jurnal Riset Akuntansi dan Bisnis Syntax Literate : Jurnal Ilmiah Indonesia Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Journal on Education Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Akuntansi dan Keuangan INFOKUM Al-Mal:Jurnal Akuntansi dan Keuangan Islam Journal of Management and Bussines (JOMB) El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Jurnal Ekonomi Journal of Vision and Ideas (VISA) Sibatik Journal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Jurnal Akuntansi dan Keuangan Balance : Jurnal Akuntansi dan Manajemen Governors Jurnal Mutiara Ilmu Akuntansi Manajemen Kreatif Jurnal Jurnal Riset Akuntansi Jurnal Riset Ekonomi dan Akuntansi Journal of Management, Economic, and Accounting Journal Economic Excellence Ibnu Sina Jurnal Penelitian Pendidikan Indonesia
Nurlaila Nurlaila
Universitas Islam Negeri Sumatera Utara
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Journal : Jurnal Akuntansi dan Keuangan

 1 
Analisis Perputaran Persediaan Dalam Meningkatkan Profitabilitas Pada PT.Charoen Pokphand Indonesia Tbk Yona Andreani; Nurlaila Nurlaila; Muhammad Syahbudi
Jurnal Akuntansi dan Keuangan Vol. 1 No. 4 (2022): Oktober 2022
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (408.263 KB) | DOI: 10.54259/akua.v1i4.1231

Abstract

Profitability is one of the tools used to see the financial performance of a company in generating profits. One of the assets that are directly related in generating profit is inventory. This study aims to analyze how inventory turnover increases company profitability as measured by Gross Profit Margin (GPM), Net Profit Margin (NPM), Return On Assets (ROA) and Return On Equity (ROE) at PT. Charoen Pokphand Indonesia Tbk. This research uses qualitative research with descriptive approach and secondary data sources. Based on the results of this study, it can be seen that inventory turnover has not been able to increase profitability at PT. Charoen Pokphand Indonesia Tbk. The decrease in inventory turnover was caused by the accumulation of inventory which illustrates the inefficient inventory management. The decrease in GPM was caused by an increase in the cost of goods sold and a decrease in the selling price of products. The decrease in NPM was caused by operating expenses and income taxes that were too large compared to the previous year as well as a decrease in revenue from sales. The decline in the value of ROA is due to ineffective asset management, this can be seen from the high number of company assets but low profits. The decrease in return or ROE indicates that the company is not effective in using the company's equity so that the increase in net income is smaller than the increase in company equity.
Co-Authors Arinah Syahira Bambang Lesmono Cici Putri Ardyanti Dandi Gunawan Devinta Indah Sari Sinaga Efrida Sari Ramayani Siahaan Faisal Akbar Harahap, Muhammad Ikhsan Indra Mualim Hasibuan Ismail Nura Jannah, Nurul Jukhairia Ritonga Khairunnisa Harahap Lannida Siregar Laylan Syafina Lin Arshy Cahaya Marliyah Morina Sari Simamora Muhammad Al Giffary Muhammad Syahbudi Muhammad Taufik Hidayat Musdalifah Musdalifah Nida Andina Nina Iftiani Nur Aisiyah Mulyati Nuri Aslami Nursakilah Lubis Nurul Inayah Nurul Inayah Nurul Nurwani Nurwani Pandapotan Ritonga Rahmat Daim Harahap Rajab Siregar Ridho Erianto Ruliana Ruliana SAPARUDDIN SAPARUDDIN Shinta Kemala Dewi Siti Nur Adillah Sri Sudiarti Tambunan, Khairina Yona Andreani Zainuddin Saleh Lubis