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Comprehensive Budget Preparation for Noga Coffee Micro, Small and Medium Enterprises in Kartasura Fatma Rinjaani Mariska; Ahmad Ghalih Rais Pradana; Dina Faozah; Danantika Widyastuti; Ika Yoga
ADM : Jurnal Abdi Dosen dan Mahasiswa Vol. 2 No. 3 (2024): ADM : Jurnal Abdi Dosen dan Mahasiswa
Publisher : Penerbit dan Percetakan CV.Picmotiv

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61930/jurnaladm.v2i3.886

Abstract

This research aims to compile a comprehensive budget for Noga Coffee MSMEs in Kartasura, as an effort to increase financial efficiency and support business sustainability. Budget preparation is categorized as important for MSMEs, especially in facing operational obstacles and market competition. The methods used in this research include direct Qualitative approach,and observation, interviews with management, and analysis of financial reports.
Dampak WCM dan Likuiditas Terhadap Profitabilitas Perusahaan Consumer Non-Cyclicals yang Terdaftar di BEI tahun 2021-2023 Yayan Kurniasari; Ika Yoga
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 4 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i4.7282

Abstract

This study aims to investigate how working capital management (WCM) and liquidity affect the profitability of consumer non-cyclical companies listed on the Indonesia Stock Exchange (IDX). The population of this study is all consumer non-cyclical companies listed on the IDX. Sample selection with the criteria of companies that publish financial reports for the period 2021-2023 with a sample of 75 companies with a total of 225 observations. This study uses panel data regression analysis techniques. The dependent variable of this study is Return on Asset (ROA) which can represent the company's profitability. The independent variables used are Working Capital Management (WCM) which is proxied by CCC, ARP, APP, ICP and liquidity which is proxied by CR. The results of this study indicate that the Cash Conversion Cycle (CCC), Payables Period (APP), and Current Liabilities (CR) have a significant positive effect on ROA. While the Receivables Period (ARP) and Inventory Conversion Period (ICP) have a significant negative relationship to ROA. This study has limitations in that it only uses samples from one industrial sector and the period between 2021-2023.