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Journal : JURNAL MANAJEMEN AKUNTANSI (JUMSI)

Analisis Penerapan Supply Chain Management Pada Produk Dodol Pasar Bengkel Diperbaungan Serdang Bedagai Lubis, Suci Arifah; Mahfadillah, Aninda; Aisyah, Siti
Jurnal Manajemen Akuntansi (JUMSI) Vol 2, No 1: 2022
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v2i1.3039

Abstract

Supply Chain Management (SCM) or supply chain is a concept that discusses marketing, as well as sustainable costs that aim to help the business development process. One of the businesses managed at the workshop market in Perbaungan Serdang Bedagai is lunkhead products. Currently, lunkhead products are the best sellers in the workshop market. This study aims to see how the implementation of the supply chain used in the dodol business. The data collection method used is the method of collecting data from various sources on the internet, by connecting these sources into one. This is done by studying book references, articles, and browsing the internet, as well as literature reviews related to system analysis and surveys.
Pengaruh Current Ratio Dan Debit To Equity Ratio Terhadap Return On Assset Pada PT. Perkebunan Nusantara IV Periode 2016-2021 Dharma, Budi; Suci, Indriani; Mahfadillah, Aninda
Jurnal Manajemen Akuntansi (JUMSI) Vol 2, No 3: 2022
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v2i3.3723

Abstract

The purpose of this study was to examine the impact of Current Ratios and target capital Adequacy Ratios on PT’s Return on assets. Nusantara Plantation IV periode 2016-2021. Use of descriptive research methods and statistical analysis with multiple linear regression tests. The results of this study show that 39,1 % has a positive and significant impact on return on assets. Target capital Adequacy has a negative impact on return on assets, which is non significant at 30,3 %. At the same time, the Current ratio and the target capital Adequacy Ratio affect the Return on investment, with a large positive impact of 86,6 %.