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All Journal AkMen JURNAL ILMIAH Jurnal Bisnis dan Kewirausahaan
Silvister Saman
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Other

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ANALISIS ARUS KAS DAN ANGGARAN KAS PADA PT. PLN (Persero) AREA MAKASSAR Silvister Saman
AkMen JURNAL ILMIAH Vol 12 No 4 (2015): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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This study aims to find out the difference between the cash budget with cash realization of the operation of the company's operations in each budget period. The method of analysis used in this research is the analysis of variance, ie comparing planned and actual cash from all the company's activities in the cash flow statement rupiah unit and percentage. While the results of the discussion of this study were (1) to three (3) years PT. PLN (Persero) Makassar Area still able to increase its main revenue sales revenue of electricity which each year is increasing, although not able to cover the operating expenses, due to lack of power users outside peak load so that the company still gets droping the operating costs of the central office. (2) Budget cash flow/cash flow contains estimates and projections of the future, and record cash flow/cash flow last year to provide information about management in the past. Projected cash flow (cash flow) is useful for estimating the timing and amount of new loans were required during the year and the time and the amount of loan repayment or plan.
PENGARUH MODAL KERJA DAN PERPUTARAN PIUTANG TERHADAP PROFITABILITAS PADA PT. PELABUHAN INDONESIA IV (PERSERO) CABANG MAKASSAR Silvister Saman
Jurnal Bisnis dan Kewirausahaan Vol. 5 No. 2 (2016): Jurnal Bisnis dan Kewirausahaan
Publisher : Lembaga Penelitian, Publikasi dan Pengabdian pada Masyarakat (LP3M) Nobel Indonesia

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The purpose of the study was to examine the effect of working capital and accounts receivable turnover to profitability partially or simultaneously on PT. Pelabuhan Indonesia IV (Persero) Branch Makassar. While the analysis used in this research is the analysis of quantitative data processing analysis shaped figure (numeric), and Statistical Analysis multiple linear regression (Multiple). The results of this study are Partial Working Capital owned by PT. Pelabuhan Indonesia IV (Persero) Branch Makassar positive and significant impact on profitability that is equal to 0.581. Partial Accounts Receivable Turnover owned PT.Pelabuhan Indonesia IV (Persero) Branch Makassa positive and significant impact on profitability is equal to 948. Simultaneous Working Capital and Receivables Turnover at PT. Pelabuhan Indonesia IV (Persero) Branch Makassar no significant effect on the profitability of F smaller than F table (0.224 <19.00),
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