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PENGARUH INVENTORY TURNOVER DAN WORKING CAPITAL TURNOVER TERHADAP PROFITABILITAS PADA PERUSAHAAN DAGANG YANG TERDAFTAR DI BURSA EFEK INDONESIA Khairunnisa Br Marpaung; Jihen Ginting
JAKPI - Jurnal Akuntansi, Keuangan & Perpajakan Indonesia Vol 8, No 2 (2020): Jurnal Akuntansi, Keuangan & Perpajakan Indonesia (JAKPI)
Publisher : Universitas Negeri Medan (UNIMED)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/jakpi.v8i2.20730

Penelitian ini bertujuan untuk mengetahui apakah inventory turnover dan working capital turnover berpengaruh secara parsial dan simultan terhadap profitabilitas pada perusahaan dagang yang terdaftar di Bursa Efek Indonesia. Populasi pada penelitian ini adalah seluruh perusahaan sub sektor perdagangan besar yang terdaftar di Bursa Efek Indonesia tahun 2017 yang berjumlah sebanyak 37 perusahaan. Berdasarkan metode purposive sampling, sampel yang terpilih sebanyak 30 perusahaan. Teknik pengumpulan data pada penelitian ini dilakukan dengan studi dokumentasi. Data yang digunakan dalam penelitian ini adalah data sekunder yang diperoleh dari Bursa Efek Indonesia melalui www.idx.co.id. Teknik analisis data yang digunakan adalah analisis regresi linear berganda.Hasil penelitian menunjukkan bahwa secara parsial inventory turnover tidak berpengaruh terhadap profitabilitas dengan nilai signifikansi (0,272) > 0,05 dan nilai thitung (-1,121) < ttabel (2,052). Serta working capital turnover tidak berpengaruh terhadap profitabilitas dengan nilai signifikansi (0,918) > 0,05 dan nilai thitung (-0,104) < ttabel (2,052). Sedangkan secara simultan inventory turnover dan working capital turnover tidak berpengaruh terhadap profitabilitas dengan nilai signifikansi (0,536) > 0,05 dan nilai Fhitung (0,638) < Ftabel (3,34). Kesimpulan yang diperoleh dalam penelitian ini bahwa secara parsial inventory turnover dan working capital turnover tidak berpengaruh terhadap profitabilitas pada perusahaan sub sektor perdagangan besar yang terdaftar di Bursa Efek Indonesia tahun 2017. Secara simultan inventory turnover dan working capital turnover juga tidak berpengaruh terhadap profitabilitas pada perusahaan sub sektor perdagangan besar yang terdaftar di Bursa Efek Indonesia tahun 2017.Kata kunci : Inventory Turnover, Working Capital Turnover, Profitabilitas

Marger Kolongmerat sebagai Strategi Peningkatan Market Power Melalui Diferensiasi : Penelitian Khairani Alawiyah Matondang; Ainun Saskia; Khairunnisa Br Marpaung; Ledi Marina Purba; Kevin Daniel Sirait
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 2 (2025): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 2 (October 202
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i2.2999

This study aims to examine how conglomerate mergers can be used as a strategy to strengthen market power through the implementation of product differentiation. Using a qualitative approach and case study method on several national and international companies such as the Disney-Fox merger and Indosat Ooredoo Tri, this study focuses on understanding post-merger product differentiation strategies in strengthening the company's competitive position in the market. The analysis results show that conglomerate mergers have two main functions: first, as an instrument for market expansion and increasing company value through innovation, bundling strategies, and strengthening brand image; second, as a means to create barriers to entry and increase switching costs for consumers. The Disney-Fox case study emphasizes the importance of intellectual property ownership and exclusive content as strategic advantages in maintaining customer loyalty. Meanwhile, the Indosat Tri merger emphasizes infrastructure integration and digital service development as a form of service-based differentiation. Although conglomerate mergers can increase efficiency and strengthen a company's competitive position, potential risks such as increased market concentration and reduced consumer choice still need to be monitored. Therefore, the role of supervisory institutions such as the KPPU is crucial in ensuring that the implementation of mergers remains in accordance with the principles of fair competition and maintains a balance between the interests of business actors and consumer protection.

Pengaruh Pertambangan Batu Bara Terhadap Lapangan Pekerjaan: Penelitian Bonaraja Purba; Ananda Sakinah; Ellyka Evitasari Purba; Khairunnisa Br Marpaung; Saskia Bella
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 2 (2025): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 2 (October 202
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i2.3029

This study aims to evaluate the impact of coal exploitation activities on job creation in Indonesia. By applying a descriptive qualitative approach supported by quantitative data, this research examines the contribution of the coal sector in generating jobs, both direct and indirect. The findings indicate that the coal mining sector plays a significant role in labor absorption, covering key areas such as exploration, mining, and distribution, as well as supporting sectors like transportation, commercial services, catering, and accommodation. However, the nature of job opportunities created tends to be temporary due to factors such as the lifespan of the mines and fluctuations in global coal prices. Additionally, the implementation of modern technology tends to reduce the need for manual labor. Therefore, while coal mining can help reduce unemployment rates, excessive dependence on this sector It could lead to social and economic issues in the future. Therefore, there needs to be a strategy to diversify the economy and improve human resource capabilities so that community welfare is maintained after the closure of mining operations.

Peran Penggunaan Bahasa Indonesia terhadap Pemasaran Digital: Penelitian Ananda Sakinah; Ellyka Evitasari Purba; Khairunnisa Br Marpaung; Saskia Bella
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 2 (2025): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 2 (October 202
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i2.3136

This study aims to evaluate the impact of coal exploitation activities on job creation in Indonesia. By applying a descriptive qualitative approach supported by quantitative data, this research examines the contribution of the coal sector in generating jobs, both direct and indirect. The findings indicate that the coal mining sector plays a significant role in labor absorption, covering key areas such as exploration, mining, and distribution, as well as supporting sectors like transportation, commercial services, catering, and accommodation. However, the nature of job opportunities created tends to be temporary due to factors such as the lifespan of the mines and fluctuations in global coal prices. Additionally, the implementation of modern technology tends to reduce the need for manual labor. Therefore, while coal mining can help reduce unemployment rates, excessive dependence on this sector It could lead to social and economic issues in the future. Therefore, there needs to be a strategy to diversify the economy and improve human resource capabilities so that community welfare is maintained after the closure of mining operations.

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