Jurnal Ilmiah Produktif
Vol. 9 No. 1 (2021): JURNAL ILMIAH PRODUKTIF

Analisis Efektivitas Modal Kerja Terhadap Profitabilitas pada PT Semen Indonesia (Persero) Tbk.: Analysis Of Working Capital Effectiveness Against Profitability on PT Semen Indonesia (Persero) Tbk.

Dana Alfrida Ninia (Mahasiswa Program Studi Manajemen, Fakultas Ekonomi, Universitas Tompotika Luwuk Banggai)
Ichsan Milang (Program Studi Manajemen, Fakultas Ekonomi, Universitas Tompotika Luwuk Banggai)
Sri Mulyaningsih Kamaru (Program Studi Manajemen, Fakultas Ekonomi, Universitas Tompotika Luwuk Banggai)

Article Info

Publish Date
11 Mar 2021

Abstract

The company's activity in utilizing its working capital is quite good because it can create high net sales every year. The increase in the company's net sales jumped in 2019. The increase is not so significant on the working capital side, which means the ability to manage working capital in generating sales is very good. The trend of the development of company profits is declining due to less effective and efficient management of the company's working capital even though the net sales generated increase every year. The contradiction of net sales results with profit after tax and company interest is inversely proportional because, if observed in the company's financial statements, there is an increase in the company's expenditure burden that is large enough to reduce the net profit obtained by the company.

Copyrights © 2021




Citation Download
RIS
EndNote, Reference Manager, ProCite
BibTex
Latex, Jabref
Full PDF
378.386 KB
Original Source
Download Original
Google Scholar
Check in Google Scholar
Journal Info
Jurnal Ilmiah Produktif
Website

Abbrev

jip

Publisher

Universitas Tompotika Luwuk

Subject

Economics, Econometrics & Finance

Description

Jurnal Ilmiah Produktif adalah media publikasi ilmiah yang menyajikan karya-karya ilmiah dosen dan mahasiswa Fakultas Ekonomi dengan berbagai bidang ilmu dan keahlian yang meliputi ilmu ekonomi perencanaan pembangunan, ekonomi industry dan agribisnis, ekonomi sumber daya manusia, dan ilmu-ilmu ...