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All Journal Jurnal Kajian Ilmiah Akuntansi Fakultas Ekonomi UNTAN (KIAFE)
Oktaliani, Ummi
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PENGELOLAAN PERMINTAAN DAN KAPASITAS PRODUKSI PADA SEKTOR JASA DI GRAFIKA OFFSET PONTIANAK Oktaliani, Ummi; Hijriah, Amanah
Jurnal KIAFE Vol. 1 No. 1 (2023): JURNAL KAJIAN ILMIAH AKUNTANSI
Publisher : Undergraduate Program in Accounting, Department of Accounting, Faculty of Economics and Business, Universitas Tanjungpura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/kiafe.v1i1.64024

Abstract

The service sector plays a very important role in the Indonesian economy. One phenomenon regarding the service sector is the continued growth of companies in the service industry, one of which is printing companies. This study aims to understand how to manage demand and production capacity from Offset Graphics. The method used in this research is descriptive qualitative method with the aim of describing, exploring, and obtaining information related to problems and phenomena that occur so that they can become information for solving problems that occur. This study uses observation, interviews, and literature studies as data collection techniques. With the phenomenon that occurs which is often related to delays in fulfilling consumer requests, the hope of this research is to increase demand for goods in Offset Graphics, namely to improve production quality by implementing company Standard Operating Procedures (SOP) in production activities and continuing to control inventory through FIFO method.
Pengaruh Leverage, Ukuran Perusahaan, dan Pertumbuhan Penjualan terhadap Profitabilitas (Studi Kasus pada Perusahaan Subsektor Perdagangan Besar yang Terdaftar di Bursa Efek Indonesia Periode 2019–2021) Oktaliani, Ummi
Jurnal KIAFE Vol. 2 No. 1 (2024): January 2024
Publisher : Undergraduate Program in Accounting, Department of Accounting, Faculty of Economics and Business, Universitas Tanjungpura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/kiafe.v2i1.72361

Abstract

This study aims to examine the effects of working capital turnover, cash turnover, and receivables turnover on profitability in technology-sector companies listed on the Indonesia Stock Exchange during the 2019–2021 period. This study employs a quantitative approach using secondary data obtained from company financial statements. The sample was selected through purposive sampling and consisted of 17 companies. Data were analyzed using multiple linear regression with SPSS version 26. The results show that working capital turnover has no significant effect on profitability, cash turnover has a negative effect on profitability, and receivables turnover has a positive effect on profitability. The adjusted coefficient of determination is 38.6%, indicating that working capital turnover, cash turnover, and receivables turnover explain 38.6% of the variation in profitability, while the remaining 61.4% is explained by other factors outside the research model.
Co-Authors Hijriah, Amanah