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PENGARUH MANAJEMEN MODAL KERJA TERHADAP PROFITABILITAS PADA CONSUMER GOODS SECTOR Prafidhya Dwi Yulianto; Lilik Ambarwati
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 29 No 1 (2021): JURNAL KAJIAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (342.487 KB) | DOI: 10.32477/jkb.v29i1.237

Abstract

The purpose of this research is to know the influence of Working CapitalManagement on Profitabilty in Consumers Goods listed on the Bursa EfekIndonesia (BEI) aims to analyze the influence of woring capital in the from of:Cash Turnover, Account Receivable Turnover, and Inventory Turnover toProfitability (Return On Asset) at Consumers Goods Sector. This research methoduses multiple linear regression analysys with the help of SPSS 23.00 softwarewhich is used to see the inflyence between the independent variables in the fromCash Turnover, Account Recevaible Turnover, and Inventory Turnover to ReturnOn Asset (ROA)). The sample of this research is 31 consumer goods sector in2015-2018, so there are 124 annual report obtained through purposive sampling,then analyzed using multiple linear regression methods. The result showed thadbased on the F test, the independent variable had an effect on the ROA, it isindicated of 6.765 and significance of 0.000, overall the independent variable wasable to eaplain the effect 59,60%. While based on the partial t test, shows that thevariable Cash Turnover, Account Recevaible Turnover, and Inventory Turnoverhas a positive and siginificant effect on Profitability.
PENGARUH PENDAPATAN ASLI DAERAH (PAD), DANA ALOKASI UMUM (DAU), DANA ALOKASI KHUSUS (DAK), DANA BAGI HASIL (DBH) DAN SISA LEBIH PEMBIAYAAN ANGGARAN (SILPA) TERHADAP BELANJA MODAL DI PROVINSI D.I. YOGYAKARTA TAHUN 2013-2020 Rini Marliana; Agung Slamet Prasetyo; Prafidhya Dwi Yulianto
Jurnal Riset Akuntansi dan Bisnis Indonesia STIE Widya Wiwaha Vol 2 No 2 (2022): Jurnal Riset Akuntansi dan Bisnis Indonesia
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (474.164 KB) | DOI: 10.32477/jrabi.v2i2.489

Abstract

This research was conducted to prove the effect of Regional Original Revenue (PAD), General Allocation Fund (DAU), Special Allocation Fund (DAK), Profit Sharing Fund (DBH), and Remaining Budget Financing (SILPA) on Capital Expenditures in Regional ProvincesYogyakarta Special Year 2013-2020. This research method is quantitative by conducting multiple linear regression analysis between the variables of Regional Original Revenue (PAD), General Allocation Fund (DAU), Special Allocation Fund (DAK), Profit Sharing Fund (DBH) and Over Budget Financing (SILPA) on Capital Expenditures. The population in this study is the City/Regency in the Province of the Special Region of Yogyakarta in 2013-2020. The sample in this study was determined by purposive sampling. .This study concludes that Regional Original Revenue (PAD), General Allocation Fund (DAU), Special Allocation Fund (DAK) have a significant positive effect on Capital Expenditures, while Revenue Sharing Funds (DBH) and Over Budget Financing (SILPA)does not have a significant positive effect on Capital Expenditures.This shows that Regional Original Revenue (PAD), General Allocation Fund (DAU), Special Allocation Fund (DAK), Revenue Sharing Fund (DBH) and Budget Financing Excess Remaining (SILPA) simultaneously affect Capital Expenditure.
Pendampingan “Maggot BSF” Pengolahan Sampah dan Sarana Wisata Edukasi Karang Taruna Desa Bawuran Pleret Bantul Prafidhya Dwi Yulianto; Dwi Novitasari; Agung Slamet Prasetyo; Lilik Ambarwati
Jurnal Penelitian dan Pengabdian Masyarakat Vol. 2 No. 1 (2024): February 2024
Publisher : Yayasan Pondok Pesantren Sunan Bonang Tuban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61231/jp2m.v2i1.165

Abstract

Cultivating BSF maggots can be used to decompose organic waste. This community service activity aims to: (1) find out the amount and sorting of organic waste produced by Bawuran village residents; (2) Bawuran village residents have a special place for organic waste and organic waste sorting; (3) Bawuran village Youth Organization is able to cultivate BSF maggots; (4) Bawuran village Youth Organization is able to utilize the results of BSF Maggot cultivation; (5) The government/residents of Bawuran village have a waste education tourist attraction. The method of implementing community service activities is by means of training and mentoring. As a result of this community service activity, the residents of Bawuran village have a waste sorting place, Karang Taruna is able to cultivate BSF maggots and there is a waste education tour in Puncak Sosok. This community service activity provides waste processing solutions, community empowerment and adds economic value to community income by utilizing waste cultivation products and educational tourism.
PENGARUH MANAJEMEN MODAL KERJA TERHADAP PROFITABILITAS PADA CONSUMER GOODS SECTOR Prafidhya Dwi Yulianto; Lilik Ambarwati
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 29 No 1 (2021): JURNAL KAJIAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1045.34 KB) | DOI: 10.32477/jkb.v29i1.237

Abstract

The purpose of this research is to know the influence of Working Capital Management on Profitabilty in Consumers Goods listed on the Bursa Efek Indonesia (BEI) aims to analyze the influence of woring capital in the from of: Cash Turnover, Account Receivable Turnover, and Inventory Turnover to Profitability (Return On Asset) at Consumers Goods Sector. This research method uses multiple linear regression analysys with the help of SPSS 23.00 software which is used to see the inflyence between the independent variables in the from Cash Turnover, Account Recevaible Turnover, and Inventory Turnover to Return On Asset (ROA)). The sample of this research is 31 consumer goods sector in 2015-2018, so there are 124 annual report obtained through purposive sampling, then analyzed using multiple linear regression methods. The result showed thad based on the F test, the independent variable had an effect on the ROA, it is indicated of 6.765 and significance of 0.000, overall the independent variable was able to eaplain the effect 59,60 percent. While based on the partial t test, shows that the variable Cash Turnover, Account Recevaible Turnover, and Inventory Turnover has a positive and siginificant effect on Profitability.
PENGARUH PENDAPATAN ASLI DAERAH (PAD), DANA ALOKASI UMUM (DAU), DANA ALOKASI KHUSUS (DAK), DANA BAGI HASIL (DBH) DAN SISA LEBIH PEMBIAYAAN ANGGARAN (SILPA) TERHADAP BELANJA MODAL DI PROVINSI D.I. YOGYAKARTA TAHUN 2013-2020 Rini Marliana; Agung Slamet Prasetyo; Prafidhya Dwi Yulianto
Jurnal Riset Akuntansi dan Bisnis Indonesia STIE Widya Wiwaha Vol 2 No 2 (2022): Jurnal Riset Akuntansi dan Bisnis Indonesia
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/jrabi.v2i2.489

Abstract

This research was conducted to prove the effect of Regional Original Revenue (PAD), General Allocation Fund (DAU), Special Allocation Fund (DAK), Profit Sharing Fund (DBH), and Remaining Budget Financing (SILPA) on Capital Expenditures in Regional ProvincesYogyakarta Special Year 2013-2020. This research method is quantitative by conducting multiple linear regression analysis between the variables of Regional Original Revenue (PAD), General Allocation Fund (DAU), Special Allocation Fund (DAK), Profit Sharing Fund (DBH) and Over Budget Financing (SILPA) on Capital Expenditures. The population in this study is the City/Regency in the Province of the Special Region of Yogyakarta in 2013-2020. The sample in this study was determined by purposive sampling. .This study concludes that Regional Original Revenue (PAD), General Allocation Fund (DAU), Special Allocation Fund (DAK) have a significant positive effect on Capital Expenditures, while Revenue Sharing Funds (DBH) and Over Budget Financing (SILPA)does not have a significant positive effect on Capital Expenditures.This shows that Regional Original Revenue (PAD), General Allocation Fund (DAU), Special Allocation Fund (DAK), Revenue Sharing Fund (DBH) and Budget Financing Excess Remaining (SILPA) simultaneously affect Capital Expenditure.
ANALISIS KINERJA KEUANGAN PADA PERUSAHAAN UTAMA JASA TRANSPORTASI YANG ADA DI BURSA EFEK INDONESIA SEBELUM DAN SAAT PANDEMI PERIODE 2018-2021 Irwan Yuliana; Prafidhya Dwi Yulianto; Dwi Novitasari
Jurnal Riset Akuntansi dan Bisnis Indonesia STIE Widya Wiwaha Vol 3 No 4 (2023): Jurnal Riset Akuntansi dan Bisnis Indonesia
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/jrabi.v3i4.860

Abstract

The purpose of this study was to determine the financial performance of the main transportation service companies on the Indonesia Stock Exchange for the 2018-2021 period. The population and samples are taken based on certain criteria or purposive sampling. This study uses quantitative data analysis from secondary data obtained from audited financial reports. The results of the study can be concluded that when viewed from the aspect of the pre-pandemic activity ratio it was much better during the pandemic, with the highest average receivables turnover ratio in 2018 of 15.46 times. The liquidity ratio during the pandemic was much better than before the pandemic with an average working capital ratio of 328,873,000,000, a current ratio of 2.02 times, a quick ratio of 1.46 times and a cash ratio of 83.42% in 2021. If you look at it from Profitability and solvency ratios have fluctuated. This indicates that the financial performance of the main transportation service company is not optimal.
MENGOLAH UMBI GEMBILI DAN GADUNG SEBAGAI PRODUK PENUNJANG WISATA PUNCAK SOSOK Dwi Novitasari; Lilik Ambarwati; Prafidhya Dwi Yulianto; Agung Slamet Prasetyo
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 5 No. 1 (2024): Volume 5 No 1 Tahun 2024
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v5i1.19399

Abstract

Nilai tambah (value added) adalah suatu pertambahan nilai suatu komoditas karena mengalami  proses pengolahan, pengangkutan ataupun penyimpanan dalam suatu produksi. Kata lain, barang  yang telah hilang manfaatnya, diberikan nilai tambah agar bertambah nilai manfaatnya. Warga  Bawuran dengan keterbatasan yang dimiliki, seringnya langsung menjual umbi gadung dan  gembili daripada diolah terlebih dahulu atau dikonsumsi sendiri dengan jumlah yang sedikit.  Saat periode tertentu ketika melimpahnya hasil panen biasanya ketika musim panas (rata-rata 30-50 kg tiap kali panen), harga umbi gadung dan gembili bisa sangat murah berkisar Rp. 1.000/per karung hingga Rp. 4000/kg, sehingga terkadang hanya dibiarkan begitu saja. Urgensi dari kegiatan pengabdian pada masyarakat ini adalah untuk pemberdayaan dari warga desa Bawuran khususnya Ibu PKK untuk dapat memanfaatkan dan mengolah hasil bumi yang ada berupa umbi gembili dan gadung hingga dapat dijual sebagai produk penunjang (oleh-oleh) khas wisata Puncak Sosok. Selain itu, Ibu PKK dapat meningkatkan pendapatannya dengan memiliki usaha rintisan. Metode yang digunakan dalam kegiatan pengabdian masyarakat ini adalah pelatihan dan pendampingan dalam produksi, manajemen usaha dan pemasaran produk. Hasil dari pelatihan dan pendampingan tersebut adalah Ibu PKK desa Bawuran mampu mandiri dalam memproduksi, mengelola usaha dan memasarkan produk yang dihasilkan. Ibu PKK juga telah memiliki usaha rintisan serta wisata puncak Sosok memiliki produk khas. Hasil ini menjadi penting karena dapat menciptakan produk unggulan desa, pemberdayaan masyarakat serta adanya peningkatan pendapatan.