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All Journal JURNAL RUMPUN MANAJEMEN DAN EKONOMI Jurnal Intelek Dan Cendikiawan Nusantara JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Jurnal Intelek Insan Cendikia
Ria Rosalia Simangunsong
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Religion Chemistry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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PENGARUH PERPUTARAN KAS DAN PERPUTARAN PIUTANG TERHADAP RETURN ON ASSETS PADA PT AKASHA WIRA INTERNASIONAL TBK PERIODE 2013-2023 Munadya Mulkiyah Hasanah; Ria Rosalia Simangunsong
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 2 No. 5 (2025): September
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v2i5.1352

Abstract

This study aims to determine the effect of Cash Turnover and Accounts Receivable Turnover on Return on Assets, both partially and simultaneously, at PT Akasha Wira International Tbk during the 2013–2023 period. The research method used is a quantitative method. The population in this study consists of all financial reports of PT Akasha Wira International Tbk. The sample used includes the statements of financial position and income statements from 2013 to 2023, obtained from the company's official website. The data analysis techniques employed are Descriptive Analysis, Classical Assumption Tests, Coefficient of Determination Test, Multiple Linear Regression Analysis, and Hypothesis Testing. The research results showed that the Adjusted R Square value was recorded at 0.841 or 84.1%. This indicates that all independent variables together were able to explain 84.1% of the variation in the dependent variable (ROA). Meanwhile, the remaining 15.9% was influenced by other factors not included in this test analysis. Furthermore, the research results from the t-test show that the t-value for Cash Turnover is -5.099, which is greater than the t-table value of 2.306 (-5.099 > 2.306), with a significance value of 0.001, which is less than 0.05 (0.001 < 0.05). Therefore, it can be concluded that Cash Turnover has a significant negative effect on Return on Assets. Meanwhile, the t-value for Accounts Receivable Turnover is 3.460, which is greater than the t-table value of 2.306 (3.460 > 2.306), with a significance value of 0.009, which is less than 0.05 (0.009 < 0.05). Thus, it can be concluded that Accounts Receivable Turnover has a significant positive effect on Return on Assets. Furthermore, Cash Turnover and Accounts Receivable Turnover simultaneously have a significant positive effect on Return on Assets (ROA) at PT Akasha Wira International Tbk for the 2013–2023 period, as indicated by an F-value of 27.355, which is greater than the F-table value of 4.46 (27.355 > 4.46), and a significance value of 0.000, which is less than 0.05
PENGARUH PERPUTARAN MODAL KERJA DAN CURRENT RATIO TERHADAP RETURN ON ASSET PADA PT DHARMA SATYA NUSANTARA TBK. PERIODE 2014-2023 Muhammad Zulfi Alfiansyah; Ria Rosalia Simangunsong
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 2 No. 5 (2025): September
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v2i5.1353

Abstract

This study aims to determine the effect of Working Capital Turnover and Current Ratio on Return On Assets at PT Dharma Satya Nusantara Tbk. Period 2014 until 2023. The research method used is a quantitative method with the type of quantitative associative research method. With secondary data obtained through financial reports obtained from PT Dharma Satya Nusantara Tbk. from the websites www.dharmasatyanusantara.com. This study uses multiple linear regression analysis, classical assumption test which includes normality test, multicollinearity test, heteroscedasticity test, and autocorrelation test, determination test (R Square), significant test includes statistical t test and F test. The results of this study are based on the results of the t test or partially (individually) for the Working Capital Turnover variable (X1) using SPSS 26 has a t-count value < t-table which is (0.418 < 2.365) with a significant level of 0.688 > 0.05 then Ho1 is accepted and Ha1 is rejected. Based on the results it can be concluded that Working Capital Turnover does not have a significant effect on Return On Asset. In the variable Current Ratio (X2) In the Current Ratio variable (X2) has a t-count value < t-table which is (1.548 < 2.365) with a significant level of 0.166> 0.05 then Ho2 is accepted and Ha2 is rejected. Based on the results it can be concluded that the Current Ratio partially does not significantly influence Return On Assets. Simultaneously Working Capital Turnover and Current Ratio have no significant effect on Return On Assets.
PENGARUH WORKING CAPITAL TURNOVER RATIO (WCT) DAN CURRENT RATIO (CR) TERHADAP NET PROFIT MARGIN (NPM) PADA PT MAYORA INDAH Tbk PERIODE 2013-2024 Nursaidah Imelda Sari; Ria Rosalia Simangunsong
Jurnal Intelek Insan Cendikia Vol. 2 No. 8 (2025): AGUSTUS 2025
Publisher : PT. Intelek Cendikiawan Nusantara

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Abstract

Tujuan dari penelitian ini untuk mengetahui bagaimana kinerja keuangan pada PT Mayora Indah Tbk Tahun 2013-2024 dengan menganalisis laporan keuangannya. Penilaian  kinerja keuangan dapat dilihat dari berbagai faktor, dalam penelitian ini digunakan 3 variabel dengan rasio aktivitas yaitu Working Capital Turnover Ratio (WCT), rasio likuiditas yaitu Current Ratio (CR) dan rasio profitabilitas yaitu Net Profit Margin (NPM). Jenis penelitian dalam penelitian ini menggunakan metode kuantitatif, data yang digunakan berupa data sekunder yang didapatkan dari website resmi https://www.mayoraindah.co.id/. Teknik analisis data menggunakan Uji Normalitas, Uji Multikolinearitas, Uji Heteroskedastisitas, Uji Autokorelasi, Uji Koefisien Korelasi Pearson, Analisa Koefisien Determinasi, Uji t, Uji F,  Analisis Regresi Linier Berganda dengan menggunakan software SPSS versi 27. Hasil penelitian ini menunjukan secara parsial, ditemukan bahwa Working Capital  Turnover (WCT) memiliki pengaruh negatif dan signifikan terhadap Net Profit Margin (NPM), dengan nilai signifikan sebesar 0,045 < 0,05 dan nilai t hitung -2,320 > t tabel 2,262. Sedangkan nilai nilai t hitung -0,306 < ttabel 2,262 serta nilai signifikan sebesar 0,767 > 0,05  menunjukan Current Ratio (CR) tidak berpengaruh negatif dan tidak signifikan terhadap Net Profit Margin (NPM). Secara simultan Working Capital  Turnover (WCT) dan Current Ratio (CR) berpengaruh signifikn terhadap Net Profit Margin (NPM), hal ini ditunjukan dengan nilai Fhitung 6,940 > Ftabel 4,26 dan nilai signifikan 0,015 < taraf signifikan 0,05. Diperoleh niai R square sebesar 0.519 yang menunjukkan bahwa Working Capital Turnover (WCT) dan Current Ratio (CR) berpengaruh sebesar 51,9% terhadap NPM, disamping itu sisanya senilai 48,1% dipengaruhi oleh variabel-variabel lain yang tidak diikutsertakan dalam penelitian ini
PENGARUH CURRENT RASIO (CR) DAN DEBT TO EQUITY RATIO (DER) TERHADAP RETURN ON ASSETS (ROA) PADA PERUSAHAAN PT INDUSTRI JAMU DAN FARMASI SIDO MUNCUL Tbk 2010 – 2023 Muhammad Irfan Soekardjo; Ria Rosalia Simangunsong
Jurnal Intelek Dan Cendikiawan Nusantara Vol. 2 No. 1 (2025): Februari - Maret 2025
Publisher : PT. Intelek Cendikiawan Nusantara

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Abstract

Penelitian ini dibuat dengan tujuan untuk menguji Pengaruh Current Ratio, Debt Equity Ratio terhadap Return On Asset pada PT Industri Jamu dan Farmasi Sido Muncul TBK secara parsial dan simultan. Penelitian ini menggunakan metode kuantitatif dengan memperoleh data sekunder untuk mengetahui pengaruh antara variabel independen terhadap variabel dependen dan merumuskan hipotesis untuk diuji. Populasi data yang digunakan dalam penelitian ini adalah data laporan keuangan PT Industri Jamu dan Farmasi Sido Muncul TBK. Sedangkan sampel yang digunakan dalam penelitian ini berupa laporan posisi keuangan dan laporan laba rugi dengan periode 14 tahun mulai dari tahun 2010-2023. Teknik analisis data yang dugunakan dalam penelitian ini terdiri dari Uji Deskriptif, Uji Asumsi Klasik, Analisis Regresi Linier Berganda, Uji Hipotesis, Koefisien Korelasi dan Koefisien Determinasi. Pengelolaan data dalam penelitian ini menggunakan SPSS 27. Hasil penelitian ini menyatakan Hasil uji parsial variabel Current Ratio (CR) diperoleh nilai sig 0,015 < 0,05 dengan nilai thitung > ttabel ( -2,873 > 2,201), maka dari itu secara parsial variabel Current Ratio (CR) mempunyai pengaruh negatif signifikan terhadap Return On Asset (ROA). Lalu Hasil uji parsial variabel Debt to Equity Ratio (DER) diperoleh nilai sig 0,982 > 0,05 dengan nilai thitung < ttabel (-0,023<  2,201), maka dari itu secara parsial variabel Debt to Equity Ratio (DER) tidak mempunyai pengaruh dan tidak signifikan terhadap Return On Asset (ROA). Hasil uji simultan didapati nilai sig sebanyak 0,013 < 0,05 dengan nilai fhitung > ftabel ( 6,606 > 3,98), maka dari itu secara simultan variabel Current Ratio (CR) dan Debt to Equity Ratio (DER)  berpengaruh signifikan terhadap Return On Assets (ROA).
PENGARUH KECUKUPAN MODAL DAN EFISIENSI OPERASIONAL TERHADAP KINERJA KEUANGAN PADA PT BANK KALBAR (PERSERO) TBK PERIODE 2014-2024 Wel Wel; Ria Rosalia Simangunsong
JURNAL RUMPUN MANAJEMEN DAN EKONOMI Vol. 3 No. 2 (2026): Maret
Publisher : CV. KAMPUS AKADEMIK PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jrme.v3i2.9064

Abstract

This study aims to analyze the effect of Capital Adequacy and Operational Efficiency on Financial Performance, proxied by Return on Assets (ROA), at PT Bank Kalbar (Persero) Tbk during the period 2014–2024. Capital adequacy is measured by the Capital Adequacy Ratio (CAR), while operational efficiency is measured by the Operating Expenses to Operating Income ratio (BOPO). The research employs a quantitative approach with descriptive and verificative research methods. The data used are secondary data obtained from the annual financial statements of PT Bank Kalbar (Persero) Tbk for the period 2014–2024. Data analysis techniques include descriptive statistics, classical assumption tests, multiple linear regression analysis, partial test (t-test), simultaneous test (F-test), and coefficient of determination (R²) using SPSS software. The results indicate that based on the partial test (t-test), Capital Adequacy Ratio (CAR) has an absolute t-value of 1.762, which is lower than the t-table value of 2.306, with a significance level of 0.116 > 0.05, indicating that CAR has no significant effect on financial performance (ROA). The Operational Efficiency (BOPO) variable also shows an absolute t-value of 0.731 < 2.306 with a significance level of 0.485 > 0.05, indicating that BOPO has no significant effect on ROA. Furthermore, the simultaneous test (F-test) shows an F-value of 2.902 < 4.46 with a significance level of 0.113 > 0.05, indicating that CAR and BOPO simultaneously have no significant effect on financial performance (ROA) at PT Bank Kalbar (Persero) Tbk during the period 2014–2024.  
Pengaruh Ukuran Perusahaan, Pertumbuhan Penjualan Dan Profitabilitas Terhadap Nilai Perusahaan (Studi Empiris Pada Perusahaan Manufaktur Subsektor Industri Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Periode 2020-2024) Yarna Laowo; Ria Rosalia Simangunsong
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 3 No. 2 (2026): MARET 2026
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v3i2.2183

Abstract

Abstract. This study aims to find out the effect of Company Size, Sales Growth, and Profitability on Company Value, both partially and simultaneously, in manufacturing companies in the food and beverage industry sub-sector listed on the Indonesia Stock Exchange for the period 2020-2024. The approach used is a quantitative approach with a causal associative research type. Secondary data in the form of financial reports were obtained through purposive sampling with certain criteria, resulting in 13 companies with a total of 65 observations. The data analysis method uses multiple linear regression analysis with Eviews 12 software, and the selected model is Panel EGLS (Cross-section Random effects). The results show that Company Size has a positive and significant effect on Company Value with a regression coefficient of 1.013. Sales Growth does not have a significant effect on Company Value with a regression coefficient of -0.310. Profitability has a positive and significant effect on Company Value with a regression coefficient of 5.346 and is the most dominant variable. Simultaneously, Company Size, Sales Growth, and Profitability have a significant effect on Company Value with an adjusted R2 value of 84.74%. The implication of this study is that company management should prioritize increasing profitability and conducting measured asset expansion to increase company value
Co-Authors Muhammad Irfan Soekardjo Muhammad Zulfi Alfiansyah Munadya Mulkiyah Hasanah Nursaidah Imelda Sari Wel Wel Yarna Laowo