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Andi FItri Sugi Angka

Fakultas Bisnis Institut Ilmu Sosial dan Bisnis Andi Sapada

Author-ID : 6249493

Religion Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Public Health Other

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Analisis Perputaran Piutang dan Perputaran Persediaan dalam Mengukur Kinerja Keuangan pada Perum Bulog Sulawati Sulawati; Andi FItri Sugi Angka
Jurnal Ilmiah Multidisiplin Amsir Vol 1 No 2 (2023): Juni
Publisher : AhInstitute of Research and Community Service (LP2M) Institute of Social Sciences and Business Andi Sapada

The purpose of this study was to determine receivables turnover and inventory turnover in measuring financial performance at Perum Bulog Sub Divisi Regional Parepare in accordance with industry standards. Data collection techniques used are observation, interviews, documentation and literature study, the analytical method used in this research is quantitative and qualitative data. By using the ratio analysis of accounts receivable turnover, inventory turnover. The object of research is to use financial statements from 2019-2021 in the form of balance sheets and profit and loss, the results of calculating accounts receivable turnover, inventory turnover and average days of inventory at Perum Bulog Sub-Division Regional Parepare for the 2019-2021 period show that this value is still below the industry standard average while the calculation of the average days of receivables collection is in accordance with the average industry average. Receivable turnover in 2019 (14 times), 2020 (12 times) and 2021 (15 times) is not good because it is below the industry average standard of ≥ 15 times in the 2019-2021 period. The average days for collection of accounts receivable in 2019 (26 days), 2020 (24 days) and 2021 (24 days) are good because they comply with the industry average standard of ≤ 60 days. Inventory turnover in 2019 (1 time), 2020 (1 time) and 2021 (2 times) is not good because it is below the industry average standard, which is ≥ 20 times. The average inventory days in 2019 (365 days), 2020 (365 days) and 2021 (183 days) were not good because they exceeded the industry standard limit of ≤ 19 days. It can be seen that the accounts receivable turnover and inventory turnover in measuring financial performance are not in accordance with industry standards.

Pengaruh Pendidikan dan Pelatihan, Tunjangan, Beban Kerja Terhadap Kinerja ASN Andi FItri Sugi Angka; M. Muhajir Sutina
Jurnal Ilmiah Multidisiplin Amsir Vol 1 No 2 (2023): Juni
Publisher : AhInstitute of Research and Community Service (LP2M) Institute of Social Sciences and Business Andi Sapada

This study aims to determine and discover the relationships between education and training, allowances, workload, and the performance of civil servants (ASN) at KPKNL Parepare, both individually (partial) and collectively (simultaneous). The analysis method used is Multiple Linear Regression Analysis, Validity Test, Reliability Test, Partial Test (t-test), Simultaneous Test (F-test), and Coefficient of Determination Test (R2) with a population of 32 individuals and a sample size equal to the population using a saturated sampling technique. The research results based on data analysis show that, individually, education and training (X1) do not have a significant effect on performance (Y). This is evidenced by the Sig. value of 0.150 > 0.05 and the t-value of -1.482 < t-table 2.048.. Furthermore, collectively, all X variables (education and training, allowance, and workload) have an influence on the Y variable (performance) based on the F-test results with an F-value of 23.505 > F-table 2.93.

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