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PENGARUH PERPUTARAN PERSEDIAAN DAN MODAL KERJA TERHADAP PROFITABILITAS “STUDI KASUS PT UNILEVER TBK DI BURSA EFEK INDONESIA (2019-2023)”: Indonesia Ratri; Rezki Fani; Musmulyadi; Fahmiah Akilah
BJRM (Bongaya Journal For Research in Management) Vol. 8 No. 2 (2025): BJRM (Bongaya Journal of Research in Management)
Publisher : LPPM STIEM BONGAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37888/bjrm.v8i2.694

Abstract

This study aims to analyze the impact of inventory turnover and working capital turnover on profitability, specifically Return on Assets (ROA) at PT Unilever Tbk listed on the Indonesia Stock Exchange from 2019 to 2023. The research uses a quantitative approach with secondary data obtained from financial statements published by PT Unilever Tbk. Multiple regression analysis was used to test the hypotheses. The results show that inventory turnover and working capital turnover have no significant effect on ROA. These findings suggest that, although theoretically both inventory turnover and working capital turnover should influence profitability, external factors such as marketing strategies, market competition, and macroeconomic conditions play a more significant role in determining profitability
THE ROLE OF CUSTOMER DUE DILIGENCE IN MITIGATION OF CREDIT FINANCING RISK IN SHARIA FINANCIAL INSTITUTIONS AT BSI PAREPARE BRANCH widya, vira; Akilah, Fahmiah
Funds: Jurnal Ilmiah Akuntansi, Keuangan, dan Bisnis Vol 4 No 1 (2025): FUNDS
Publisher : Program Studi Akuntansi Lembaga Keuangan Syariah, FEBI, IAIN Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35905/funds.v4i1.15351

Abstract

This study examines the implementation of Customer Due Diligence (CDD) at BSI KC Parepare, focusing on three main aspects: the quality of CDD in mitigating financing risks, customer characteristics considered in its application, and the factors determining its effectiveness. The purpose is to analyze how CDD helps the bank identify, measure, and reduce financing risks from the early stages and to evaluate its effectiveness in preventing problematic financing. This research employs a qualitative method with a case study approach, using interviews, field observations, and documentation related to financing policies and the implementation of the Know Your Customer (KYC) principle. The findings show that CDD plays a crucial role in risk mitigation, particularly in assessing customer eligibility, analyzing business backgrounds, and monitoring transactions. This role has been proven to reduce potential financing risks and improve the quality of the bank’s financing portfolio.
Faktor-Faktor Yang Mempengaruhi Tingkat Kunjungan di Taman Syariah Kota Parepare Akilah, Fahmiah; Faradiba, Besse; Damirah; Jumaisah
Jurnal Ilmiah Manajemen & Kewirausahaan Vol 9 No 2 (2022): Desember
Publisher : Fakultas Ekonomi dan Bisnis Institut Ilmu Sosial dan Bisnis Andi Sapada

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini berjudul “Faktor-Faktor yang Mempengaruhi Tingkat Kunjungan Wisatawan di Kota Parepare Penelitian ini bertujuan untuk mendeskripsikan pengaruh fasilitas terhadap tingkat kunjungan wisatawan, mendeskripsikan pengaruh lingkungan wisata terhadap tingkat kunjungan wisatawan dan mendeskripskripsikan pengaruh simultan fasilitas dan lingkungan terhadap tingkat kunjungan di Taman Syariah Kota Parepare. Taman Syariah Parepare terletak di jalan Ganggawa Kecamatan Ujung Kota Parepare, Sulawesi Selatan. Jumlah sampel dalam penelitian ini sebanyak 30 responden. Metode penelitian ini menggunakan metode kuantitatif dengan model analisis Regresi Linear Berganda kemudian untuk analisis data menggunakan analisis deskriptif dalam mendeskripsikan pengaruh fasilitas dan lingkungan terhadap tingkat kunjungandi taman Syariah Kota Parepare. Hasil penelitian menunjukkan terdapat pengaruh secara parsial fasilitas terhadap kunjungan wisatawan dan lingkungan tehadap kunjungan wisatawan serta pengaruh secara simultan fasilitas dan lingkungan terhada tingkat kunjungan wisatawan berdasarkan hasil pengujian Uji F dan Uji t.