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Journal : Jurnal Ilmiah Akuntansi Kesatuan

Pengaruh Perputaran Kas, Perputaran Piutang Dan Perputaran Persediaan Terhadap Profitabilitas: Studi Kasus pada Perusahaan Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Periode 2017-2019 Setiawan, Hendra; Putri, Mellanysha Andria; Muanas, Muanas; Alamsyah, Richad
Jurnal Ilmiah Akuntansi Kesatuan Vol. 11 No. 1 (2023): JIAKES Edisi April 2023
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v11i1.1723

Abstract

Cash turnover is a ratio used to measure the number of times cash enters the company in a given period. Receivables Turnover is a ratio used to measure how quickly the return of payments and receivables is collected in a period. Inventory turnover is an efficiency ratio that shows how effective a company's inventory is, it measures the number of times a company sells its total inventory on average throughout the year. This study aims to find out whether Cash Turnover, Receivables Turnover and Inventory Turnover have a partial or simultaneous effect on Profitability in Food and Beverage companies listed on the Indonesia Stock Exchange (IDX) for the period 2017-2019. In this study, sampling was done by saturated sampling. The population in the study was a food and beverage sub-sector company listed on the Indonesia Stock Exchange. From 28 companies obtained 24 companies that were used as research sample data. There were 57 total sample data from 72 sample data after the outlier test. This study used SPSS 27 with statistical methods used is multiple linear regression. The results showed that; (1) Cash Turnover negatively and significantly affects Profitability, (2) Receivable Turnover has no effect and is insignificant to Profitability, (3) Inventory Turnover has no effect and is insignificant to Profitability. Simultaneously Cash Turnover, Receivable Turnover and Inventory Turnover have significant impact on Profitability. The R Square value of 0.249 indicates that a 24.9% change in the company's Profitability can be explained by the free variables associated with this study, while the remaining 75.1% is explained by other factors not included in the research regression model. Keywords: Cash Turnover, Receivables Turnover, Inventory Turnover and Profitability.
Analysis Impact Application SFAS 72 On Financial Performance Irfani, Cahaya Fajrina Putri; Efrianti, Desi; Evianti, Dessy; Amrulloh, Amrulloh; Setiawan, Hendra
Jurnal Ilmiah Akuntansi Kesatuan Vol. 12 No. 3 (2024): JIAKES Edisi Juni 2024
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v12i3.2647

Abstract

The property, real estate and building construction sectors play an important role in the economy and development in Indonesia. The property, real estate and building construction sectors are currently facing budget problems. This is caused by limited APBN funds, which hinder the achievement of development goals. Real Estate refers to assets that include land, buildings, and other fixed resources, which include ownership rights to property. Meanwhile, building construction refers to the construction of facilities and infrastructure in a certain area, such as the construction of buildings, roads, etc. This research is included in the mixed type of research because it uses quantitative and qualitative methods. The data used comes from officially registered sources, namely the financial reports of Property Companies listed on the Indonesia Stock Exchange in 2018 and 2021. The object of this research is financial performance variables. The research subject is what and who is used as the research unit. In this research, the research subjects are property companies listed on the Indonesia Stock Exchange in 2018 and 2021. The research results refer to the output of the paired samples test table shows that the Sig. (2-tailed) there is no difference before and after the implementation of the PSAK. Referring to the output of the test statistics table, it is known that the value of Asymp.Sig. (2-tailed) 0.117 which is 0.05. Thus, at a real level of 5% it can be concluded that the implementation of PSAK 72 (currently PSAK 115) does not provide significant changes to the financial statements. Keywords: Property and PSAK 72 (now PSAK 115)
Co-Authors Abdul Salam M, Abdul Salam Achmad Ramadhan Adelia Aprillisianti Adellita Dwisandi Setiaji, Wulan Adham, M. Januar Ibnu Adrian Triskanto, Leonel Afriani, Rachmi Agustinus Marjun Ahmad Fatoni Aisah Alamsyah, Richad Alexander Andi Kurnianto Ali Parkhan Ali Rahim, Muhamad Alit Paramarta, Ida Bagus Alvin Sahroni Amalia Fitri Amin Mustofa, Amin Amrulloh Amrulloh Anang, Rahidin H. Andi Sofyan Anas Andini, Suci Angelia Angelia Anggraini, Chika Annisa Fithri, Annisa Antonius Antonius Aries Saifudin Arman Arman Arrayyan, Ahmad Zaki Aryowibowo, Utomo Asira, Yesi Asmaul Husna, Pesona Aufa, Ari Abi Aulia, Kartika Ayunda, Christina Bastulbar, Bahja Bayhaqy, Achmad Bella, Safrina Catur Retnaningdyah Clara, Beverly Cut Nuraini Desi Efrianti Dewi Herlina Sugiarti Dhae, Maria Delfina Dinda Ardiyanti Dinda Azalia Dirgantara, Febriansah Dwi Ana Ratna Wati Elizabeth Wianto, Elizabeth Elvira Sukma Wahyuni Evianti, Dessy Fadhila, Susani Fahmi Nugraha Fahmi Nugraha, Fahmi Faizal Mahananto Fatmala, Indra Ayu Fauzi, Achmad Rivani Firdaus Firdaus Fransisca, Novi Diana Frilicia, Maura Galuh Diantie Yara Gata, Windu Gata, Wisnu Gazali, Muhammad Munawir Guna, Septa Dwi Gunanto, Agus Gusti Ngurah Sutapa Habibie, M. Baharuddin Yusuf Hadi, Nadia Ramadhani Hafizhah, Fadhilatul Hakim, Valianda Halim, Winny Hanafi, Mhd. Handayani, Auliya Tri Hari Nugroho Harnia, Neng Tika Hartati, Dian Hasanah Hasanah Herji Hasnanto Hermiyanty Hermiyanty, Hermiyanty Hikmatunisa, Azizah Hiranti, Natasya Putri Hiroshi Ochi Hopipah, Nurul Husna, Pesona Asmaul I Nengah Sandi Ibnu Adham, M. Januar Ibrahim, Rima Maulani Idham Halid Imam Muhtarom Ipin Prasojo, Ipin Irfani, Cahaya Fajrina Putri Iriyadi Iriyadi Isnatin Miladiyah Istiqomah, Yulan Nurul Jannah, Aisyah Raudhatul Juliawanti, Vivi Antika Zahra Julita, Yayang Jusman, Yessi KAJA Kaja Karisma Trinanda Putra, Karisma Trinanda Kartika Agus Salim Kristhiani , Merry Kusumaastuti, Aditya Suciati Lewenussa, Ramli Lina Maulidiana Luthfi Hanifah, Luthfi M Dieka Rachman, M Dieka M. Arifuddin Jamal, M. Arifuddin Mangardi, Mangardi Marpaung, Artika Helena Ruth Monika Marziamin, Anggela Masayuki Kurosaki Maspuroh, Uah Mbayak Ginting Mia Amalia Mirwansyah, Mirwansyah Moh. Saiful Azhar, Moh. Saiful Mohammad Brado Frasetyo Monica Hartanti Muanas Muanas Mufidah, Dzakhirotul Muhammad Irfan Mulyadi, Dina Amalia Nandisa, Zikra Aura Nasyilah, Amanda Natalia Natalia Natalia, Desvita Nikodimus Nikodimus Ningsih, Oktavia Novita Pradani Novitasari, Hafifah Bella Novitasari, Neza Nulhakim, Lukman Nuraini, Airin Nurhasanah Nurhasanah Nurjanah, Sri Nurmala, Dewi Nurpaujan, Lina Herlina Nuryadi, Satyo Oding Supriadi, Oding Paramita, Cicih Paulus Paulus Peyoh, Audree Graciela Salomita Prabowo, Widodo Hadi Prasetyo, Novi Eko Pratama, Rizki Teja Priyo Nugroho Purwadi, Tirto Putra, M. Erlangga Febrian Syah Putri, Anisa Noviani Putri, Mellanysha Andria Qudsi, Jihadil Qurotul Aini Rachmawati, Fannisa Rahayu, Anggun Mugi Rahma, Nabilla Rahmawati, Erina Rakhmadian, miftah Rawi, Rais Dera Pua Redin Redin Rizkiyatussalamiyah, Mudrikah Roni Nugraha Syafroni RR. Ella Evrita Hestiandari Saeful Anwar Safitri, Raden Hana Salsabila, Anisa Salsabila, Salsabila Saputra, Dedi D Saputro, Rizal Aji Sari, Herna Sari, Sonnia Aulia Selsia, Niken Widya Sembel, Erika Aprilia Septiani, Ina Septient Malini, Regina Setia Lestari, Puji Setiawan, Mia Setyaningsih, Henik Setyaningsih, Henik Shobrina, Annisha Sigit Kurniawan Simanjuntak, Silvana Sinta Rosalina Sintiya Biantari, I Dewa Ayu Sirajunnasihin, Sirajunnasihin Siska Diana Sari Siti Maemunah Siti Munawaroh Siti Nurjanah Siti Romlah Solly Aryza Sonia, Wiyah Sophie Amanda, Sophie Sri Minarti Sri Minarti SRI RAHAYU Sulistyowati, Liliek Nur Suprianto Suprianto Suprihatin, Dewi Supriyadi, Kuat Suryani, Lilis Lisda Susilo, Ahmad Thoriq Sutono Sutono Sutono Sutono Syah, Ilham Aliyan Syahrul R, Syahrul Taqyudin, Yudin Teguh Hilmansyah Tjandra, Miki Tri Suandayani, Ni Komang Triyadi, Slamet Ummaya, Zaidiyah Utomo, Dhafid Wahyu Van Yusat, Maura Frilicia Wahyuni, Rayu Sri Warindi D Wati, Nisrina Tiara Balqis Wienike Dinar Pratiwi Wijaya, Ndaru Wulansari Wulansari Yana, Melinda Defy Yasmin, Aulia Yasmin Andini Yuhei Nagao Yulianti, Novita Yusuf Aziz Amrullah Yusuf, Rosdiana Zahra, Mutiah Zakaria, Hasballah zulfa, indana