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All Journal Jurnal Ilmiah Manajemen Ubhara Jurnal Ekonomi, Bisnis & Entrepreneurship (e-Journal)
Siswanto Siswanto
STIE IBMI MEDAN
Economics, Econometrics & Finance

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PENGARUH BIAYA PRODUKSI DAN PENJUALAN TERHADAP KINERJA KEUANGAN PADA PT. PERKEBUNAN NUSANTARA IV MEDAN Siswanto Siswanto
Jurnal Ilmiah Manajemen Ubhara Vol 5, No 1 (2023): JURNAL ILMIAH MANAJEMEN UBHARA
Publisher : Prodi Magister Manajemen Fakultas Ekonomi dan Bisnis Universitas Bhayangkara Jakarta Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31599/jmu.v5i1.1180

Abstract

AbstractProduction costs are the costs incurred to process raw materials into finished products that are ready for sale. Sales are income transactions in the form of goods or services sent by customers to get cash to respect the obligation to pay. This study aims to determine the effect of production and sales costs on the gross profit of PT. Perkebunan Nusantara IV Medan. the type of research used is quantitative, the data used is the company's income statement and cost of goods from 2017 to 2019. The data sources used are primary data and secondary data. Primary data is data that comes from original or first sources and secondary data is data that is already available so that it can search for and collect data. The data obtained were then analyzed using the classical assumption test, normality test, multicollinearity test, autocorrelation test, multiple linear regression, partial test, simultaneous test, and the R-square coefficient of determination test. The results of the study concluded that the production costs tcount> ttable (-3.859> 2.03452) and sig <0.05 (0.01 <0.05) so it can be concluded that production costs have a negative and significant effect on financial performance. Then H0 is accepted, Ha is rejected. For sales, the value of tcount> ttable (2.146> 2.03452) and sig <0.05 (0.01 <0.05) so it can be concluded that sales have a positive and significant effect on financial performance. Then H0 is accepted Ha is rejected.
The Influence of Financial Ratios on Financial Distress in Manufacturing Companies in the Consumer Goods Industry Sector Listed on the Indonesian Stock Exchange Siswanto Siswanto
Jurnal Ekonomi, Bisnis & Entrepreneurship (e-Journal) Vol 18 No 1 (2024): Jurnal Ekonomi, Bisnis & Entrepreneurship
Publisher : Pusat Penelitian dan Pengabdian Masyarakat (P3M) STIE Pasundan Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55208/jebe.v18i1.543

Abstract

The objective of this study is to ascertain the financial ratios, specifically the Cash Ratio, Return on Investment (ROI), Return on Equity (ROE), and Net Profit Margin (NPM), of Financial Distress in Manufacturing Companies within the Consumer Goods Industry Sector that are listed on the Indonesian Stock Exchange. This study employs quantitative data. The findings and analysis presented in this study are as follows: The multiple linear regression test results indicate that the t-count value is 10.625, more significant than the t-table value of 2.03951. Additionally, the significance level of the t-count is 0.001, which is less than the significance level of 0.05. Therefore, we may infer that the t-count value is statistically significant. The ROI multiple linear regression test results indicate that the t-count value of 2.886 is statistically significant with a p-value of 0.007, compared to a t-table value of 2.03951 and a significance level of 0.05. Therefore, we can infer that the t-count value of 2.886 is significant. The t-value is 2.03951, and the significance level is 0.007, less than 0.05. The multiple linear regression analysis shows that the t-count for ROE is -2.897, which has a significance level of 0.007. Comparing this with the t-table value of 1.69552 at a significance level of 0.05, we may infer that the t-count value of 2.897 is greater than the t-table value of 1.69552, and the significance level of 0.007 is less than 0.05. The multiple linear regression analysis shows that the t-count value for NPM is -1.095, with a significance level of 0.282. Comparing this to the t-table value of 1.69552 at a significance level of 0.05, we may conclude that the t-count value of 1.095 is less than the t-table value and is not statistically significant. The F-table test yielded a result of 2.67 with an error rate of 5%. The acquired F-count was 50.596, more significant than the F-table value of 2.67, indicating a significant difference with a significance level of 0.002, less than the threshold of 0.05.
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