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Analysis Of Working Capital Turnover To Optimize Profit Growth In Perusahaan Daerah Air Minum (PDAM) Tirta Malem Kabanjahe Saur Melianna; Winarto; Kristanty M N Nadapdap; Tri Dharma Sipayung; Tiur Rajagukguk; Rahel Junita Nainggolan; Pupu Sulayas Br Munthe
Jurnal Ilmiah Accusi Vol. 6 No. 1 (2024): Jurnal Ilmiah Accusi 6(1) MEI 2024
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/jia.v6i1.1223

Abstract

This research aims to analyze the working capital turnover of the Perusahaan Daerah Air Minum (PDAM) Tirta Malem Kabanjahe to optimize profit growth in the five year period (2015-2019). The data analysis method starts from collecting data, analyzing data, and drawing conclusions. The research results show that the working capital turnover of the Perusahaan Daerah Air Minum (PDAM) Tirta Malem Kabanjahe cannot be said to be optimal, because the working capital the company has each year is negative. This tendency can be caused by the company's current debt continuing to increase and cannot be met or financed by current assets. This indicates that the company's sales activities still involve a lot of current debt. Profit growth experienced fluctuations which tended to be significant as a result of the losses experienced by the company during 2015, 2017 and 2018. The working capital turnover of the Perusahaan Daerah Air Minum (PDAM) Tirta Malem Kabanjahe has not been able to optimize the company's profit growth
Analysis Of Working Capital Turnover To Optimize Profit Growth In Perusahaan Daerah Air Minum (PDAM) Tirta Malem Kabanjahe Saur Melianna; Winarto; Kristanty M N Nadapdap; Tri Dharma Sipayung; Tiur Rajagukguk; Rahel Junita Nainggolan; Pupu Sulayas Br Munthe
Jurnal Ilmiah Accusi Vol. 6 No. 1 (2024): Jurnal Ilmiah Accusi Vol 6(1) Mei 2024
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/a6j5ey39

Abstract

This research aims to analyze the working capital turnover of the Perusahaan Daerah Air Minum (PDAM) Tirta Malem Kabanjahe to optimize profit growth in the five year period (2015-2019). The data analysis method starts from collecting data, analyzing data, and drawing conclusions. The research results show that the working capital turnover of the Perusahaan Daerah Air Minum (PDAM) Tirta Malem Kabanjahe cannot be said to be optimal, because the working capital the company has each year is negative. This tendency can be caused by the company's current debt continuing to increase and cannot be met or financed by current assets. This indicates that the company's sales activities still involve a lot of current debt. Profit growth experienced fluctuations which tended to be significant as a result of the losses experienced by the company during 2015, 2017 and 2018. The working capital turnover of the Perusahaan Daerah Air Minum (PDAM) Tirta Malem Kabanjahe has not been able to optimize the company's profit growth
The Influence Of E-Wom, Information Quality, Perceived Quality, and Brand Image on Samsung Smartphone Purchase Decisions (A Case Study of Students of The Faculty of Economics, Methodist University of Indonesia) Kristanty M N Nadapdap; Tiur Rajagukguk; Saur Melianna; M Doddy Simanjuntak; Juliansen Samuel Purba
Manajemen: Jurnal Ekonomi Vol. 7 No. 3 (2025): Manajemen : Jurnal Ekonomi
Publisher : Fakultas Ekonomi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/644vs391

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh Electronic Word of Mouth (E-WOM), Kualitas Informasi, Kualitas yang Dirasakan, dan Citra Merek terhadap Keputusan Pembelian untuk smartphone Samsung. Penelitian ini dilakukan pada mahasiswa dari Fakultas Ekonomi di Universitas Methodist Indonesia di Medan yang telah membeli dan menggunakan smartphone Samsung. Penelitian ini bersifat kuantitatif dengan pendekatan asosiatif. Ukuran sampel untuk penelitian ini adalah 89 responden, diambil dengan menggunakan teknik purposive sampling. Pengumpulan data dilakukan melalui kuesioner. Teknik analisis data yang digunakan adalah analisis regresi linier berganda, uji-t, uji-F, dan koefisien determinasi (R²) dengan menggunakan SPSS versi terbaru. Hasil penelitian menunjukkan bahwa secara parsial, variabel E-WOM, Kualitas Informasi, Kualitas yang Dirasakan, dan Citra Merek berpengaruh positif dan signifikan terhadap Keputusan Pembelian. Secara simultan, keempat variabel ini juga berpengaruh positif dan signifikan terhadap Keputusan Pembelian. Koefisien determinasi (R²) sebesar 0,844 menunjukkan bahwa 84,4% keputusan pembelian dipengaruhi oleh keempat variabel tersebut, sedangkan sisanya sebesar 15,6% dipengaruhi oleh variabel di luar model penelitian ini