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The Effect of Bad Loans on Working Capital in the Rahmat Sejahtera Savings and Loan Cooperative Palopo Sudirman, S.; Fauli, Henri; Salim, Umar Hi
Golden Ratio of Mapping Idea and Literature Format Vol. 6 No. 3 (2026): May - July
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grmilf.v6i3.2231

Abstract

The effect of bad loans on working capital at the Rahmat Sejahtera Palopo savings and loan cooperative. The purpose is to find out and analyze the influence of bad loans on working capital in the Rahmat Sejahtera Palopo savings and loan cooperative. This study uses  a proportional random sampling method, the data used in this study is primary data in the form of secondary data.  The results of this study show that bad loans do not have a significant effect on working capital in the Rahmat Sejahtera Palopo savings and loan cooperative, this is evidenced by the results of data analysis explaining that  the bad loan variable (X) has no effect on the working capital in the Rahmat Sejahtera Palopo savings and loan cooperative, the value of the correlation coefficient (R) is 54.5%, this shows that the relationship between the free variable, namely bad loans and working capital in the Rahmat Sejahtera Palopo savings and loan cooperative,  has a weak relationship because it is close to 0 (zero) but still has a positive correlation, meaning that if the company tightens its collection of receivables to customers, it will increase working capital, the result of the determination coefficient value (R2) of 29.7% showed that the influence or contribution of the non-bad loan variable (x) on working capital (Y) in the Rahmat Sejahtera Palopo savings and loan cooperative was 29.7% and the remaining 70.3% was influenced by other factors or variables that were not studied in this study, The results of the t-test were conducted to see and partially measure the influence of the free variable (X) on the bound variable (Y).
Analysis of Working Capital Budget and Profitability at PT. Hadji Kalla, Palopo Branch Sudirman, S.; Fauli, Henri; Salim, Umar Hi
Golden Ratio of Data in Summary Vol. 6 No. 3 (2026): May - July
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grdis.v6i3.2229

Abstract

The objective of this research is to determine and analyze the working capital turnover in increasing profitability at PT. Hadji Kalla, Palopo Branch. The research method used in this study is quantitative data. Quantitative data in this study includes the company's financial statements in the form of balance sheets and profit and loss statements. Data sources for this study used primary and secondary data. Primary data, namely data obtained through observation and interviews, aimed at refining this paper. Secondary data, namely data obtained from other parties or indirectly from the primary source (the company) related to the research problem. The company's financial data to be studied spans five years, from 2012 to 2016. The results of the study explain that cash turnover, inventory turnover, and accounts receivable contribute to increasing profitability at PT. Hadji Kalla Palopo Branch has been quite effective this is because the number of company sales activities has increased annually and the profitability ratio measured by ROE, ROI, NPM is quite good according to the standards of experts. The standards for ROE, ROI, NPM according to Lestari and Sugiarto 2007 are good, namely > 2% based on the proposed hypothesis which states that cash turnover and receivables turnover at PT. Hadji Kalla Palopo Branch have not been able to increase the company's profitability so that the proposed hypothesis is accepted because cash turnover and receivables are not efficient.