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Sekolah Tinggi Ilmu Ekonomi Tribuana
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ANALISIS HUBUNGAN PERPUTARAN PIUTANG TERHADAP LIKUIDITAS PADA PT. INDOFOOD SUKSES MAKMUR. TBK Suparno
PARAMETER Vol. 5 No. 2 (2020): JURNAL PARAMETER
Publisher : Sekolah Tinggi Ilmu Ekonomi Tribuana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (307.022 KB) | DOI: 10.37751/parameter.v5i2.150

Abstract

Credit sales can affect the level of liquidity of a company, because the results of credit sales will produce trade accounts receivable which are part of current assets and changes in current assets can affect the level of company liquidity due to the repayment of trade accounts, it will increase cash so the company can pay its short-term obligations. This study aims to find out how the relationship Accounts Receivable Turnover on Liquidity is measured by the current ratio. The object of the research is PT. Indofood Sukses Makmur Tbk taken from the financial statements for the period 2013-2017. This study uses a qualitatif method consisting of two variables, namely accounts receivable turnover as independent and liquidity as the dependent variable. The data analysis method used in this study is simple regression analysis and tested by t-test. The test results show that accounts receivable turnover has a significant relationship to liquidity. The results can be seen in R of 0.88, which means that the relationship between accounts receivable turnover and liquidity has a very strong relationship. This result is reinforced by the results of hypothesis testing through the t-test which shows that accounts receivable turnover has a significant relationship to liquidity of 77.44% while the remaining 22.56% is influenced by other factors not examined by the author.
Analisis Perputaran Modal Kerja Dalam Menilai Return On Equity Pada PT. Astra International Tbk Rachmawati; Suparno
PARAMETER Vol. 7 No. 1 (2022): JURNAL PARAMETER
Publisher : Sekolah Tinggi Ilmu Ekonomi Tribuana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37751/parameter.v7i1.189

Abstract

This study aims to determine working capital turnover in assessing return on equity at PT. Astra International, Tbk for the period 2015 to 2019. This study used a qualitative descriptive research method at PT. Astra International, Tbk as the object of research. Data obtained by documentation and literature techniques. Data analysis used case study (non-hypothetical). The results showed that the average working capital turnover during the 2015-2019 period was 9.21 times this turnover, this is included in the very good category and the return on equity of 14.03% is also included in the very good category based on the average standard. industry. For working capital turnover, in assessing return on equity, the research results show that working capital turnover contributes to return on equity by 64.83%, this means that every 1 increase in working capital turnover contributes to return on equity by 64.83% and the rest is influenced by factors- other factors which were not examined in this study. Abstrak Penelitian ini bertujuan untuk mengetahui perputaran modal kerja dalam menilai return on equity pada PT. Astra International, Tbk untuk periode 2015 sampai 2019. Penelitian ini menggunakan metode penelitian deskriptif kualitatif pada PT. Astra International, Tbk sebagai objek penelitian. Data diperoleh dengan teknik dokumentasi dan kepustakaan. Analisis data menggunakan studi kasus (non-hipotesis). Hasil penelitian menunjukkan bahwa rata-rata perputaran modal kerja selama periode 2015-2019 adalah 9,21 kali perputaran ini, hal ini termasuk dalam kategori sangat baik dan return on equity sebesar 14,03% juga termasuk dalam kategori sangat baik berdasarkan standar rata-rata. . industri. Untuk perputaran modal kerja, dalam menilai return on equity, hasil penelitian menunjukkan bahwa perputaran modal kerja memberikan kontribusi terhadap return on equity sebesar 64,83%, artinya setiap 1 peningkatan perputaran modal kerja memberikan kontribusi return on equity sebesar 64,83% dan sisanya dipengaruhi oleh faktor- faktor lain yang tidak diteliti dalam penelitian ini.
Analisis Rasio Rentabilitas Dalam Menilai Kinerja Keuangan Pada PT. Nippon Indosari Corpindo.Tbk Suparno; Ine Yustika Hardiyanti
PARAMETER Vol. 7 No. 1 (2022): JURNAL PARAMETER
Publisher : Sekolah Tinggi Ilmu Ekonomi Tribuana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37751/parameter.v7i1.198

Abstract

Based on the research that has been done, the purpose of this study is to find out how the profitability ratio can be used to assess financial performance. The research object, namely PT. Nippon Indosari Corpindo Tbk. In this study, the data used are financial statements for the period 2015 to 2019. This study uses a qualitative method consisting of two variables, namely the profitability ratio as a variable (X) or independent and financial performance as a variable (Y) or dependent. The data analysis method used in this research is profitability ratio analysis and financial performance analysis. Based on the results of research that has been done using the calculation of profitability ratios, namely Return On Assets (ROA), Return On Equity (ROE), Gross Profit Margin (GPM), Net Profit Margin (NPM) is considered very good. This is based on the results of the calculation of the four indicators for 5 years, namely from 2015 to 2019, the average profitability ratio obtained is 19.82%, this shows that the financial performance of PT. Nippon Indosari Corpindo Tbk is said to be very good at operating and competing in the business world in the consumer goods industry. Abstrak Berdasarkan penelitian yang telah dilakukan, tujuan dari penelitian ini adalah untuk mengetahui bagaimana rasio profitabilitas dapat digunakan untuk menilai kinerja keuangan. Objek penelitian yaitu PT. Nippon Indosari Corpindo Tbk. Dalam penelitian ini data yang digunakan adalah laporan keuangan periode 2015 sampai dengan 2019. Penelitian ini menggunakan metode kualitatif yang terdiri dari dua variabel yaitu rasio profitabilitas sebagai variabel (X) atau independen dan kinerja keuangan sebagai variabel (Y) atau bergantung. Metode analisis data yang digunakan dalam penelitian ini adalah analisis rasio profitabilitas dan analisis kinerja keuangan. Berdasarkan hasil penelitian yang telah dilakukan dengan menggunakan perhitungan rasio profitabilitas yaitu Return On Assets (ROA), Return On Equity (ROE), Gross Profit Margin (GPM), Net Profit Margin (NPM) dinilai sangat baik. Hal ini berdasarkan hasil perhitungan keempat indikator selama 5 tahun yaitu dari tahun 2015 sampai dengan tahun 2019, rata-rata rasio profitabilitas yang diperoleh adalah 19,82%, hal ini menunjukkan bahwa kinerja keuangan PT. Nippon Indosari Corpindo Tbk disebut-sebut sangat piawai beroperasi dan bersaing di dunia bisnis di industri consumer goods.
Co-Authors Ine Yustika Hardiyanti Rachmawati