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S. Sudirman
Sekolah Tinggi Ilmu Ekonomi Nasional Samarinda
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Library & Information Science Social Sciences

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Analysis of Working Capital Budget and Profitability at PT. Hadji Kalla, Palopo Branch S. Sudirman; Henri Fauli; Umar Hi Salim
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.
The Effect of Capital Turnover on Profits in PT. Pro Car INTL Finance Palopo Branch S. Sahabuddin; S. Sudirman
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.v6i3.2230

Abstract

The purpose of the research is to find out the capital turnover that has a significant effect on the profit at PT. Pro Car INTL Finance Palopo Branch. Cash turnover and receivables in increasing profitability at PT. Pro Car INTL Finance Palopo Branch has not been effective, this is due to the large turnover of capital from consumers. The profitability ratio measured with ROE, ROI, NPM is quite good in accordance with the standard experts for ROE, ROI, NPM according to Lestari and Sugiarto 2007 which is > 2% based on the hypothesis proposed which states that the cash turnover of receivables at PT. Pro Car INTL Finance Palopo Branch has not been able to increase the company's profitability so that the proposed hypothesis is accepted because of cash turnover and efficient receivables. The Profitability Ratio shows that in PT. Pro Car INTL Finance Palopo Branch in 2007 - 2016 in generating annual profits increased from sales results in 2007 - 2016, so that the hypothesis proposed in this thesis was accepted which stated that additional sales can increase profitability in PT. Pro Car INTL Finance Palopo Branch in 2007 – 2016.
The Effect of Bad Loans on Working Capital in the Rahmat Sejahtera Savings and Loan Cooperative Palopo S. Sudirman; Henri Fauli; Umar Hi Salim
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).
Co-Authors Henri Fauli S. Sahabuddin Umar Hi Salim