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BAHRUM NAZ SITEPU
AKADEMI AKUNTANSI YPK MEDAN
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28 PENGARUH PERPUTARAN PERSEDIAAN, PENJUALAN DAN PERPUTARAN PIUTANG TERHADAP MODAL KERJA PADA PT. SYUKUR JAMIN MULIA MEDAN PERIODE 2013-2017 H. BAHRUM NAZ SITEPU
JURNAL ILMIAH KOHESI Vol 3 No 2 (2019): JURNAL ILMIAH KOHESI
Publisher : LP2MTBM MAKARIOZ

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Abstract

This study aimed to examine and analyze the effect of inventory turnover, sales and receivables turnover of the working capital at PT. Syukur Jamin Mulia Medan, either partially or simultaneously. The phenomenon that surfaced in this study, which was the value that varies wildly from inventory turnover, sales and accounts receivables turnover and working capital at PT. Syukur Jamin Mulia Medan for the period 2013-2017. The sample used in this study is the monthly financial reports for the period of 5 (five) years using the census sampling method. The analytical tool used in this research was descriptive statistical analysis and multiple linier regression analysis. The results of this study indicated that partial inventory turnover not significant effect on working capital, while the sales and accounts receivables turnover significantly influence working capital at PT. Syukur Jamin Mulia Medan for the period 2013-2017. However, simultaneous inventory turnover, sales and receivables turnover significantly influence working capital PT.Syukur Jamin Mulia Medan for the period 2013-2017, with the percentage of the effect of 64,4% (R2)
PENGARUH PERPUTARAN PERSEDIAAN, PERPUTARAN PIUTANG DAN MODAL KERJA TERHADAP PROFITABILITAS PADA PT. KESUMA MAKMUR KONSTRUKSINDO PERIODE 2014 - 2018 BAHRUM NAZ SITEPU
JURNAL ILMIAH KOHESI Vol 5 No 1 (2021): JURNAL ILMIAH KOHESI
Publisher : LP2MTBM MAKARIOZ

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Abstract

The goal of the company is to increase the company value one of the way is to increase the quality of profit. Inventory,receivable, and working capital are the part of current assets which continuously experiencing rotation. Receivable andinventory have an important role for the company through the management of inventory receivable effectively and efficientlyso that the capital needed smaller and can found high levels of profitability. The purpose of this study is to test and analyzethe effect of inventory turnover, receivable turnover and working capital on profitability at PT. Kesuma MakmurKonstruksindo. The subject of this research is customer of PT. Kesuma Makmur Konstruksindo which is located at JalanLetda Sujono No. 120, Medan. The sample in this research is 5 years financial report of PT. Kesuma Makmur Konstruksindoby using sampling saturated data obtained as much as 60 data. The results showed that inventory turnover, receivableturnover and working capital effect on profitability at PT. Kesuma Makmur Konstruksindo. From the results of coefficient ofdetermination test shows that 27 % profitability which can be explained by the variation of two independent variables usedare inventory turnover, receivable turnover and working capital while the remaining 73 % is explained by other variables thatare not used in this study eg Debt to equity ratio and operational costs.
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