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All Journal Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA)
Manullang, Asna
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Economics, Econometrics & Finance

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Pengaruh Perputaran Kas, Perputaran Piutang dan Perputaran Persediaan terhadap Profitabilitas (Studi Kasus pada Perusahaan Sektor Pertambangan Mineral dan Batubara Periode Tahun 2019-2021) Rohmah, Euis Siti; Manullang, Asna
Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Vol 3, No 1: April 2024
Publisher : STIE PENA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/emba.v3i1.982

Abstract

Profitability ratios are influenced by various financial factors which can be measured using financial ratios. The aim of this research is to analyze the effect of cash turnover, accounts receivable turnover, and turnover inventory on profitability in mineral and mining companies coal listed on the Indonesia Stock Exchange for the 2019-2021 period. The population of this research is mineral and mining companies coal listed on the Indonesia Stock Exchange for the 2019-2021 period. Method The sampling used was purposive sampling and 19 were obtained companies as samples. The method used is the regression analysis method multiple linear The results of this research are based on the t test results, cash turnover is not has a significant influence on profitability. While rotation receivables have a positive and significant influence on profitability. Rotation inventory does not have a significant effect on profitability. Research result along with the F test shows that all variables are independent significant effect on profitability. The value of the coefficient of determination (r2) Which adjusted by 0.235 indicates that a profitability of 23.5% can be achieved explained by the independent variables cash turnover, receivables turnover and inventory turnover. Meanwhile, the remaining 76.5% is explained by other variables.
ANALISIS VARIAN ANGGARAN OPERASIONAL PADA PERUMDA TIRTA PAKUAN KOTA BOGOR Suprobo, Rien Evangelin; Manullang, Asna
Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Vol 2, No 03: Desember 2023
Publisher : STIE PENA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/emba.v2i03.908

Abstract

This research aims to find out whether there are deviati The analytical method used is a descriptive method, namely a research method that only describes the analysis of the company's operational budget so that it can be seen between the budget that has been prepared and agreed with the realization in the field ons between the opeand to find out the causes of operational budget deviations and their realization in the Tirta Pakuan Regional Government of Bogor City rational budget and its realization. The results of research from the analysis of operational budget variances at Perumda Tirta Pakan, Bogor City, show that there are deviations between income and operational costs, whether unprofitable deviations or profitable deviations. control over revenue is still not optimal (unfavorable) at 0.24 due to the company's targets not being achieved, whereas in terms of operational costs at the Perumda Tirta Pakan company it is effective, this is due to improvements made by the company on any costs where irregularities occur. keywords: Deviation; operational budget; variance analysis.
Co-Authors Rohmah, Euis Siti Suprobo, Rien Evangelin