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Journal : Jurnal Ilmiah Manajemen dan Bisnis (JIMB)

EFFECT OF TURNOVER OF CASH, RECEIVABLES TURNOVER AND INVENTORY TURNOVER OF LIQUIDITY IN GENERAL AREA PEARL HARAPPAN Sefnat Aristarkus Tang; Yustina Maro; Junius Menase Sau Sabu
Jurnal Ilmiah Manajemen dan Bisnis Vol 7, No 2 (2021): Jurnal Ilmiah Manajemen dan Bisnis
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/jimb.v7i2.11659

Abstract

Liquidity is the company's ability to pay off its short-term obligations. The higher the level of liquidity, the more capable the company is to pay off its obligations, conversely, the lower the liquidity, the lower the company's ability to pay off its obligations. This study aims to determine the effect of cash turnover, accounts receivable turnover, and inventory turnover on liquidity as represented by the current ratio at the Harappan Regional Public Company, Alor Regency, either partially or simultaneously. Data collection was carried out using documentation techniques by taking samples in the form of financial reports for 2015-2019. Data analysis used descriptive statistics, multiple linear regression, t-test, and F test. The results showed that partially cash turnover had a positive significant effect on company liquidity. Accounts receivable turnover has a positive significant effect on company liquidity, and inventory turnover has a positive significant effect on the Company's liquidity. Simultaneously, cash turnover, accounts receivable turnover and inventory turnover have a positive significant effect on company liquidity.
The Influence of Costs, Long at Sea and Prices on Fishermen's Income in Alor District Junius Menase Sau Sabu; Maryanti Sofyan
Jurnal Ilmiah Manajemen dan Bisnis Vol 8, No 3 (2022): Jurnal Ilmiah Manajemen dan Bisnis
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/jimb.v8i3.15616

Abstract

The purpose of this study was to determine the effect of cost, duration of fishing and price on income. The methodology of this research is multiple linear regression with quantitative methods and uses primary data with data collection techniques: observation, interviews, questionnaires and literature study. The data is then processed with the help of SPSS 25. The analysis technique is preliminary analysis, namely: descriptive statistics, instrument tests and classical assumption tests, then followed by further analysis, namely analysis of the coefficient of determination and hypothesis testing, namely t-test and F-test. The results of this study are: ( 1) Partially, costs have an effect on income with a significance value of 3.5% < 5%. (2) Partially the length of time at sea has an effect on income with a significance value of 0% < 5%. (3) Partially the price has an effect on income with a significance value of 0% < 5%. (4) Simultaneously cost, length of fishing and price affect income with a significance value of 0% < 5%. The conclusions of this study are: 1) the results of the study accept H1, H2, H3 and H4.