Article Per Year (5 Year)
p-Index From 2020 - 2025
0
P-Index
This Author published in this journals
All Journal JIMFE (Jurnal Ilmiah Manajemen Fakultas Ekonomi)
Resta Rosdiana
Mahasiswa Fakultas Ekonomi Universitas Pakuan
Economics, Econometrics & Finance

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
PENGARUH PENGELOLAAN PIUTANG TERHADAP KEMAMPUAN DALAM MENGHASILKAN LABA PERUSAHAAN PADA PERUSAHAAN INDUSTRI DASAR DAN KIMIA SUB SEKTOR PAKAN TERNAK YANG TERCATAT DI BEI Patar Simamora; Resta Rosdiana
JIMFE (Jurnal Ilmiah Manajemen Fakultas Ekonomi) Vol 6, No 2 (2014): Vol 6, No 2 (2014)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (53.982 KB) | DOI: 10.34203/jimfe.v6i2.464

Abstract

ABSTRAKSetiap perusahaan bertujuan mengembangkan usahanya demi kelangsungan hidup perusahaan dan mendapatkan laba yang optimal. Salah satu kegiatan usahan yang dilakukan oleh perusahaan adalah meningkatkan penjualan yaitu dengan melakukan penjualan secara kredit (piutang), dengan adanya oermberian kredit maka perusahaan perlu melakuakan pengelolaan piutang perusahaan.Penelitian ini dilakukan untuk mengetahui dan membuktikan pengaruh pengelolaan piutang terhadap kemampuan dalam menghasilkan laba perusahaan pada perusahaan industri dasar dan kimia sub sektor pakan ternak yang tercatat di BEI (PT. Charoen Pokphand Indonesia Tbk, PT. Japfa Comfeed Indonesia, PT. Sierad Produce Tbk) periode 2004-2013, baik secara simultan dan parsial. Metode yang digunakan yaitu dengan analisa rasio keuangan dan aging schudule dengan menggunakan regresi linier berganda sebagai alat analisis dan telah melalui uji asumsi klasik.Hasil penelitian menunjukan pengelolaan pitang perusahaan industri dasar dan kimia sub sektor pakan ternak yang tercatat di BEI yaitu PT. Charoen Pokphand Indonesia Tbk, PT. Japfa Comfeed Indonesia, PT. Sierad Produce Tbk dapat dikatakan masih belum optimal. Model regresi dari hasil (R = 83,3%), (R2 = 69,3%), (adjusted R square = 65,8%), (Std. Error of the estimate = 7.81160).Kata kunci : aktivitas, profitabilitas, receivable turnover, receivable turnover in days, total asset turnover, return on invesment.
INFLUENCE AGAINST RECEIVABLE MANAGEMENT CAPABILITIES IN PRODUCING INCOME ON THE BASIC INDUSTRY AND CHEMICAL COMPANY SUB SECTOR FEED LISTED IN INDONESIA STOCK EXCHANGE Edhi Asmirantho; Resta Rosdiana
JIMFE (Jurnal Ilmiah Manajemen Fakultas Ekonomi) Vol 2, No 1 (2016): Vol 2, No 1 (2016) Edisi 2
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (503.598 KB) | DOI: 10.34203/jimfe.v2i1.726

Abstract

This study was conducted to determine and demonstrate empirically the effect of accounts receivable management of the company's ability to generate profits on the company grounds and chemical industry subsectors recorded fodder in the Indonesia Stock Exchange. Each company has a complete data for 10 years in the period 2004 to 2013. Technical analysis of using multiple regression analysis, the data processing using SPSS version20. The results showed receivable management firm base and chemical industry subsectors fodder IDX can be said is still not optimal. Receivables management fluctuating and rising slowly apparent from the Receivable Turnover (RTO), Receivable Turnover in Days (RTD) and Total Asset Turnover (TATO) are unstable and there are accounts receivable with a long lifespan. Based on the R-square is formed, the independent variables are able to explain the growth of return on investment of 69.3%. Hypothesis testing using the F test showed F count F table (19.579 2.975) with a significance value of 0.000 0.05 indicates that Receivable Turnover, Receivable Turnover in Days and Total Asset Turnover simultaneously significant effect on Return on Investment. While testing the hypothesis using the t test showed the value Receivable Turnover (1.642 2.056) with significant value 0.113 0.05 and Receivable Turnover in Days (1.547 2.056) with significance 0.134 0.05 where t t table and the value significant 0.05, which indicates that they do not affect the return on investment, while the Total Asset Turnover value condition t t table (6.520 2.056) and a significant value 0.000 0.05 indicates that positive and significant effect on Return on Investment.Keywords: Activity, Profitability, Receivable Turnover, Receivable Turnover in Days, Total Asset Turnover, Return on Investment.
Co-Authors Edhi Asmirantho Patar Simamora