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Pengaruh Perputaran Kas, Piutang dan Modal Kerja terhadap Likuiditas pada Perusahaan Subsektor Food dan Beverage Yang Terdaftar di BEI Muhammad Zulkarnain; Yulina Astuti; Erni Wiriani
Jurnal Ekonomi Vol 27, No 2 (2019)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (742.34 KB) | DOI: 10.31258/je.27.2.p.219-229

Abstract

This study aims to determine the effect of cash turnover, accounts receivable turnover and working capital turnover on liquidity in food and beverage companies listed on the Indonesia Stock Exchange. The data is used from 12 sample companies with financial data from 2013-2018. The method of data analysis uses multiple linear regression equations, test (R2) and hypothesis testing. The results of the study note that cash turnover has a positive effect on liquidity in food and beverage companies listed on the Indonesia Stock Exchange. Meanwhile, accounts receivable turnover and working capital turnover negatively affect liquidity in food and beverage companies listed on the Indonesia Stock Exchange. Hypothesis test results simultaneously cash turnover, accounts receivable turnover and capital turnover have a significant effect on liquidity in food and beverage companies listed on the Indonesia Stock Exchange. The t-test results of cash turnover have a significant effect on liquidity in food and beverage companies listed on the Indonesia Stock Exchange. Then accounts receivable turnover has no significant effect on liquidity on food and beverage companies listed on the Indonesia Stock Exchange, while working capital turnover has a significant effect on liquidity on food and beverage companies listed on the Indonesia Stock Exchange. The coefficient of determination (R2) is 0.556450, stating the percentage contribution of cash turnover, accounts receivable and working capital in the regression model of 55.6%.
Pengaruh Orientasi Kewira usahaan dan Pemasaran terhadap Kinerja Usaha : Studi pada Warung Makan dan Minum di Kecamatan Peureulak Angga Hariqa; Erni Wiriani; Muh Zulkarnain
SI-MEN Vol 11 No 1 (2020): Jurnal Si-Men
Publisher : Pusat Penelitian dan Pengabdian Pada Masyarakat (P3M) STIES Banda Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (728.166 KB) | DOI: 10.1234/10.1234/sties-aceh.si-men.11.1.176

Abstract

Bisnis makan dan minum layak terus dikembangkan seiring dengan pertumbuhan penduduk dan hal ini akan berdampak pada permintaan akan makan dan minum. Adanya pangsa pasar untuk bisnis makan dan minum ini memberikan kesempatan bagi wirausaha untuk menjalankan usaha ini mulai dari mikro, kecil dan menengah sampai besar. Pada penelitian ini dilakukan dengan mengkaji kinerja usaha warung makan dan minum di Kecamatan Peureulak Kabupaten Aceh Timur yang dipengaruhi oleh orientasi kewirausahaan dan pemasaran. Penelitian menggunakan sampel sebanyak 79 responden yang merupakan pemilik usaha warung makan dan minum di Peureulak. Metode analisis data menggunakan uji validitas dan reliabilitas, uji asumsi klasik, uji persamaan regresi linier, uji t dan uji F, serta koefisien determinasi (R2 ). Hasil penelitian diperoleh bahwa orientasi kewirausahaan dan pemasaran berpengaruh positif dan signifikan terhadap kinerja usaha warung makan dan minum di Kecamatan Peureulak Kabupaten Aceh Timur.
Pelatihan Pengisian Beban Kinerja Dosen (BKD) melalui Aplikasi SISTER di Lingkungan Akademi Keuangan dan Perbankan Nusantara Adi Ahmad; Syamsul Rizal; Muhammad Jamil; Erni Wiriani; Esti Alemia Puspita
ABDIKAN: Jurnal Pengabdian Masyarakat Bidang Sains dan Teknologi Vol. 3 No. 4 (2024): November 2024
Publisher : Yayasan Literasi Sains Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55123/abdikan.v3i4.4204

Abstract

The training on filling the Lecturer Performance Load (BKD) through the SISTER Application within the Nusantara Academy of Finance and Banking aims to improve lecturers' understanding and ability to report their academic performance accurately and on time. BKD is an important instrument in assessing lecturer productivity in accordance with the duties and functions of the tridharma of higher education. The SISTER application developed by the Ministry of Education, Culture, Research and Technology (Kemdikbudristek) facilitates online BKD reporting. However, many lecturers face obstacles in operating this application, thus requiring special assistance. Through this training, participants are equipped with practical knowledge about the procedures for filling out BKD in accordance with applicable standards, utilizing features in the application, and solving common problems that are often encountered. The results of this activity are expected to improve the efficiency and quality of lecturer performance reporting, as well as support the assessment process and career development of lecturers in the institution. This training is also a strategic step to improve accountable and information technology-based university governance.