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PENGARUH PERPUTARAN MODAL KERJA, PERPUTARAN KAS, PERPUTARAN PIUTANG, DAN PERPUTARAN PERSEDIAAN TERHADAP PROFITABILITAS PERUSAHAAAN SUB SEKTOR FOOD AND BAVERAGE YANG TERDAFTAR DI BURSA EFEK INDONESIA Khairun Umrah; Nurman; Andi Mustika Amin
JURNAL BISNIS KOLEGA Vol. 8 No. 2 (2022): Jurnal Bisnis Kolega (JBK)
Publisher : STIE-PMCI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (306.036 KB) | DOI: 10.57249/jbk.v8i2.86

Abstract

This study aims to determine the effect of working capital turnover, cash turnover, accounts receivable turnover, and inventory turnover on profitability in food and beverage sub-sector companies listed on the Indonesia Stock Exchange. The variables in this study are working capital turnover, cash turnover, accounts receivable turnover, inventory turnover (independent variable), and profitability as measured using the NPM ratio (dependent variable). The population in this study are food and beverage sub-sector companies listed on the Indonesia Stock Exchange. While the sample in this study there were 19 companies that met the sample selection criteria. Data collection using documentation techniques. the analysis technique used is the statistical method of multiple linear regression. The results showed that partially working capital turnover, cash turnover, accounts receivable turnover, and inventory turnover have a negative effect on profitability (NPM). Meanwhile, working capital turnover, cash turnover, accounts receivable turnover, and inventory turnover simultaneously have a positive effect on profitability (NPM) in food and beverage companies listed on the IDX.
PENERAPAN MANAJEMEN KEUANGAN SEKOLAH DI SMP NEGERI 1 BAJENG KABUPATEN GOWA Nurul Fadilah; M. Ikhwan Maulana Haeruddin; Nurman
MANABIS: Jurnal Manajemen dan Bisnis Vol. 2 No. 2 (2023): Juni 2023
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/manabis.v2i2.1775

Abstract

This study aims to determine the mechanism for implementing school financial management at SMP Negeri 1 Bajeng, Gowa Regency. The type of research used in this research is descriptive qualitative with data collection methods through observation, interviews and documentation studies. The data management and data analysis techniques used are data reduction, data presentation and drawing conclusions. The results of this study indicate that the implementation of educational financial management at SMP Negeri 1 Bajeng, Gowa Regency can be carried out in a controlled and effective manner, especially in terms of financial allocation. Although in practice there are still some obstacles experienced by the school. The school education financial management system is implemented with reference to the preparation of the RKAM. The mechanism for implementing educational financial management at SMP Negeri 1 Bajeng includes financial planning, and auditing and financial accountability. With the creation of the RKAM that has been produced by the school during the annual work meeting, this is very helpful and supports the school in achieving the maximum success of each implementation of educational operational activities. The ability of human resources owned by SMP Negeri 1 Bajeng is a supporting factor for the school in overcoming obstacles that occur due to existing financial conditions with priority and unexpected financial expenditures/allocations