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Journal : Scientific Journal of Reflection : Economic, Accounting, Management and Business

ANALISIS SISTEM PENCATATAN PENERIMAAN DAN PENGELUARAN KAS PADA ASTRA CREDIT COMPANIES CABANG CIDENG JAKARTA Asmonah, Siti; Budi, Saksono
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 7 No. 1 (2024): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v7i1.785

Abstract

This study aims to analyze cash receipts and disbursements at Astra Credit Companies. The method used is a case study by conducting observations, interviews, and analyzing documents related to cash receipts and disbursements. The results showed that the main source of cash receipts of Astra Credit Companies Cideng Branch came from credit installment payments. Meanwhile, the largest cash expenditure of Astra Credit Companies Cideng Branch is for the purchase of Office needs, stationery and Entertain Client payments. Although there are some shortcomings in cash management, the Astra Credit Companies Cideng Branch has managed to maintain a good financial balance. This research recommends that Astra Credit Companies Cideng Branch continues to improve the accounting system and manage cash expenditure effectively to ensure the company's finances are well organized.
Pengaruh Likuiditas dan Solvabilitas terhadap Profitabilitas pada PT Indofood CBP Sukses Makmur Tbk Periode 2014-2023 Widiawati, Aisah; Budi, Saksono
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 8 No. 4 (2025): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v8i4.1309

Abstract

Profitability is a crucial indicator of a company’s financial performance and long-term sustainability. This study was conducted to determine the effect of liquidity and solvency on the profitability of PT Indofood CBP Sukses Makmur Tbk for the period 2014–2023. The research was motivated by the importance of understanding how internal financial ratios specifically the Current Ratio (CR) and Debt to Equity Ratio (DER) influence the company’s ability to generate profit, measured by Return on Assets (ROA). A quantitative approach was applied using an associative method to examine the relationship between the variables. The data used were secondary data, sourced from the company's financial reports accessed via the official websites of the Indonesia Stock Exchange and the company itself. A total of 10 data samples were selected using purposive sampling. Data analysis was performed using multiple linear regression with SPSS version 27. Prior to regression analysis, classical assumption tests were conducted, including tests for normality, heteroscedasticity, multicollinearity, and autocorrelation. The results revealed that CR has a significant partial effect on ROA, while DER does not show a significant individual effect. However, both variables simultaneously have a significant impact on profitability. The findings suggest the importance of managing liquidity and capital structure to improve financial performance.