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All Journal Jurnal Manajemen Terapan dan Keuangan Jurnal Ilmiah Universitas Batanghari Jambi Journal of Economic, Bussines and Accounting (COSTING) EKONOMIS : Journal of Economics and Business Scientific Journal of Reflection : Economic, Accounting, Management and Business JURNAL PENGABDIAN KEPADA MASYARAKAT Martabe : Jurnal Pengabdian Kepada Masyarakat Abdimas Umtas : Jurnal Pengabdian kepada Masyarakat Idaarah: Jurnal Manajemen Pendidikan Jurnal REP (Riset Ekonomi Pembangunan) Jurnal Mantik Jurnal Manajemen Journal of Research in Business, Economics, and Education International Journal of Economics Development Research (IJEDR) Community Engagement and Emergence Journal (CEEJ) Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Ilmiah Manajemen Kesatuan Jurnal Ilmu Manajemen Profitability GANDRUNG: Jurnal Pengabdian Kepada Masyarakat Jurnal Scientia Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences International Journal Of Science, Technology & Management (IJSTM) SCIENCE : Jurnal Inovasi Pendidikan Matematika dan IPA Jurnal Ekonomi Akuntansi Prima Jurnal Ipteks Terapan : research of applied science and education International Journal of Economics, Social Science, Entrepreneurship and Technology (IJESET) Wahana QISTINA: Jurnal Multidisiplin Indonesia Journal Liaison Academia and Society International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) JURNAL ILMIAH SOCIO SECRETUM Journal of Business Integration Competitive Journal of Finance Integration and Business Independence
Rafida Khairani
Universitas Prima Indonesia
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Journal : Akuntansi Prima

 1 
PENGARUH PIUTANG USAHA TERHADAP RENTABILITAS PADA PERUSAHAAN MANUFAKTUR YANG ADA DI BURSA EFEK INDONESIA Ribka Sari Butarbutar; Rafida Khairani; Noviyanti Wijaya
Akuntansi Prima Vol. 4 No. 1 (2022): Akuntansi Prima
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34012/japri.v4i1.5088

Abstract

This research aims to influence business credit on profitability in manufacturing companies on the Indonesian stock exchange. The population in this study is the financial reports of manufacturing companies operating in the food and beverage sector that were registered on the IDX starting from 2008-2011, totaling 16 companies. The sample in this research is the financial reports of manufacturing companies operating in the food and beverage sector that were registered on the IDX starting from 2008-2011, totaling 10 companies. The data collection method used in this research is documentation by collecting secondary data in the form of published financial reports of food and beverage companies and these companies are listed on the Indonesia Stock Exchange (BEI). The data used in this research was obtained from the Indonesian Capital Market Directory (ICMD) and downloaded via the website www.idx.co.id. The results of the research show (1) by calculating Simple Linear Regression, the constant value equation (a) is 3.405, while the regression coefficient value (b) is -0.139, so the Simple Linear Regression equation obtained is Y=3.405+(-0.139X). (2) Business credit has no significant effect on profitability at 0.547. (3) The determinant coefficient (R2) is 0.010. This means that 1% of variations or changes in profitability can be explained by variations or changes in trade receivables while the remaining 99% is explained by other factors not included in this research.
PENGARUH PIUTANG USAHA TERHADAP RENTABILITAS PADA PERUSAHAAN MANUFAKTUR YANG ADA DI BURSA EFEK INDONESIA Butarbutar, Ribka Sari; Khairani, Rafida; Wijaya, Noviyanti
Akuntansi Prima Vol. 4 No. 1 (2022): Akuntansi Prima
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34012/japri.v4i1.5088

Abstract

This research aims to influence business credit on profitability in manufacturing companies on the Indonesian stock exchange. The population in this study is the financial reports of manufacturing companies operating in the food and beverage sector that were registered on the IDX starting from 2008-2011, totaling 16 companies. The sample in this research is the financial reports of manufacturing companies operating in the food and beverage sector that were registered on the IDX starting from 2008-2011, totaling 10 companies. The data collection method used in this research is documentation by collecting secondary data in the form of published financial reports of food and beverage companies and these companies are listed on the Indonesia Stock Exchange (BEI). The data used in this research was obtained from the Indonesian Capital Market Directory (ICMD) and downloaded via the website www.idx.co.id. The results of the research show (1) by calculating Simple Linear Regression, the constant value equation (a) is 3.405, while the regression coefficient value (b) is -0.139, so the Simple Linear Regression equation obtained is Y=3.405+(-0.139X). (2) Business credit has no significant effect on profitability at 0.547. (3) The determinant coefficient (R2) is 0.010. This means that 1% of variations or changes in profitability can be explained by variations or changes in trade receivables while the remaining 99% is explained by other factors not included in this research.
Co-Authors Adi Harianto Agita Karina Br Ginting Agung, Leonardi Prasetyo Ahmad Rivai Alvin Krisdian Amir, Afriza Anderson, Rich Andrian Andrian Andry Lunoto Angelia Baosiska Br. Silaban Anggita Putri Anita Armansyah Armansyah Artedjo, Dennis Bernice Erin Bryan Berlin Butarbutar, Ribka Sari Celsi ApriWenny Siregar Charolina Charolina Chorin Tandean Dhea Cristina Damanik Dhevin Ghoward Dhita Adriani Rangkuti Diny Rahmah Putri Dwita Sakuntala Dwiyanda, Fadhilla Esmeralda Esmeralda Esther Praja Anggriany Panggabean Fali, Ibrahim Mallam Fati Syafira Fati Syafira Febertina Gea Febry Rizky Al Fadilla Sitompul Franklein Franklein Ghoward, Dhevin Ginting, Kristi Endah Ndilosa Grace Theresia Silaban Haposan Joshua Hasibuan Harahap, Rahmat Alamsyah Harto Miharjo Simanullang Helena Louise Panggabean Herlin Munthe Herti Kristiyani Silalahi Iis Siti Jahro Ika Irawati Karolina Irvan Renata Isna Asdiani Nasution Jarunjung Hutagaol Jason Mulia Jekson Simatupang Jenifen Jerico Prince Wijaya Jerry Adrian Caspari Ginting JHOLANT BRINGG LUCK AMELIA BR SINAGA Juanda Situmorang Juniarta Rajagukguk Kelvin Kenji Lau Kevin Stephan Khana Saputri Khasrad . Khasrad, Khasrad Kiki Hardiansyah Siregar Kristi Endah Ndolisa Ginting Kristianus Buulolo Kristina Peritua Aruan Kurniawan, Cindy Laia, Sarifin Laidy, Yenny Lorensisca Sitorus Lorensisca Sitorus Mas Intan Purba Masnika Sinaga Masnika Sinaga MAYA ANDRIANI Mesra Juliana Michael Simanjuntak Monarisa Ritiani Br Ginting Muhammad Fikri Haikal Nana Gustia Nasib Nasution, Isna Asdiani Ndruru, Methodist Putra Jaya Nelva Meyriani Nico Nico Nikita, Ade Rani Noviyanti Wijaya Nurul Wardani Lubis Olyvia Hutasoit Ovami, Debbi Chyntia Panggabean, Esther Praja Anggriany Pospos, Ade Fadillah FW Purba, Mas Intan Purba, Purnama Yanti Purnama Yanti Purba Purnama Yanti Purba Putri Rizkia, Putri Putri, Tantri Octora Dwi Syah Rahmat Alamsyah Harahap Ribka Hartati Hutabalian Ribka Sari Butarbutar Robin Robin Ronalda, Willie Roryn Chelsi Gea Roryn Chelsi Gea Rudiyanto Rudiyanto Rudiyanto Rusdimansyah Said, Fahrezi Hasyim Shela Shindu Bayrewi Sinaga, Jholant Bringg Luck Amelia Br Sinaga, Putri Yohana Sinaga, Sinta Anna Magdalena Siregar, Ina Namora Putri Siti Ramadhani Sonia Angela Hutabarat Spanic, Vincent Srihot Laila Steven Steven W Susi Hannaria Manalu Syafira, Eka Ananda Syawitri Wulandari Tantono, Eric Aditya Tantri Octora Dwi Syah Putri Tanujaya, Jessicha Teresia Sihombing Teresia Sri Arihta Tiffany Tanady Tiolina Fernanda Ujung Tyus Windi Ayuni Velicia Velicia Venna Melinda Veronika Veronika Vian, Vian Vivian Ayu Wijaya Widy Hastuty HS Wijaya, Noviyanti Yanti Purba, Purnama Yeni Ariesa Yenny Laidy Yoseph Setiawan Zai Yovie Ernanda Yuli Rama Dewi Zulia Rifda Daulay