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Pengaruh Perputaran Modal Kerja, Perputaran Kas Dan Perputaran Persediaan Terhadap Profitabilitas Pada Perusahaan Manufacture Sub.Sektor Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Tahun 2017-2021 Enny Arita; Nini Nini; Ratnawati Raflis
Menara Ilmu : Jurnal Penelitian dan Kajian Ilmiah Vol 17, No 1 (2023): Vol 17 No. 01 JANUARI 2023
Publisher : LPPM Universitas Muhammadiyah Sumatera Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31869/mi.v17i1.3864

Abstract

Penelitian ini bertujuan untuk mengetahui Pengaruh Perputaran Modal dan Perputaran Persediaan secara simultan terhadap Profitabilitas Perusahaan Manufaktur Sub.Sektor Industri Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Periode 2017-2021. Populasi dalam penelitian ini adalah perusahaan manufaktur Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Periode 2017-2021. Sampel pada penelitian ini adalah 10 perusahaan yang telah diseleksi dengan kriteria tertentu dengan menggunakan metode purposive sampling. Data dikumpul kan dalam penelitian ini adalah data kuantitatif. Sumber data dalam penelitian ini adalah sumber data sekunder yang diperoleh dari laporan keuangan tahunan yang dipublikasikan dari BEI tahun 2017 -2021. Teknik pengumpulan data dengan teknik dokumentasi. Metode analisis dengan menggunakan uji asumsi klasik, analisis regresi linear berganda, dan pengujian hipotesis yang diolah menggunakan SPSS 22. Hasil dari penelitian ini dalam pengujian t menunjukan perputaran modal kerja berpengaruh terhadap profitabilitas sedangkan perputaran persediaan dan perputaran kas tidak perpengaruh terhadap profitabilitas. Hasil dari Koefisien Determinasi (R2) menunjukan perputaran modal kerja, perputaran persediaan dalam menjelaskan profitabilitas sebesar 26,1% sedangkan sisanya sebesar 73,9% dipengaruhi oleh variabel-variabel lain yang digunakan dalam penelitian ini. Kata Kunci : Perputaran Modal Kerja, Perputaran Persediaan, Perputaran Kas Profitabilitas.
Pengaruh Kepemilikan Manajerial dan Pengungkapan Corporate Social Responsibility (CSR) terhadap Nilai Perusahaan pada Perusahaan Property dan Real Estate di Bursa Efek Indonesia 2019–2023 Lidya Martha; Nurul Izati; Aminar Sutra Dewi; Riri Mayliza; Ratnawati Raflis
ARZUSIN Vol 6 No 1 (2026): FEBRUARI
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/arzusin.v6i1.9132

Abstract

Firm value has become a central concern in the finance literature because it reflects the market’s perception of a company’s long-term prospects and performance; however, studies that specifically examine the effects of managerial ownership and Corporate Social Responsibility (CSR) disclosure in the property and real estate sector in Indonesia remain relatively limited. This study aims to analyze the effect of managerial ownership and CSR disclosure on firm value in Indonesian property and real estate sector companies. A quantitative approach with a causal research design was employed, involving 23 companies selected using purposive sampling for the 2019–2023 period. Data were obtained from annual reports and analyzed using panel data regression with the aid of EViews 12 software. The results show that managerial ownership does not have a significant effect on firm value, whereas CSR disclosure has a positive and significant effect on firm value. These findings support legitimacy theory and enrich the corporate governance literature in the context of the property and real estate sector in Indonesia. The study concludes that CSR disclosure is an important strategy for enhancing firm value, with theoretical implications for the development of finance and governance literature and practical implications for management in formulating sustainability policies oriented toward increasing firm value.
Peningkatan Tata Kelola Usaha Fotocopy Mitra Abadi Melalui Penyusunan Laporan Kas dan Stok Barang Naya Klaresa; Stefina Putri; Fitri Oktariza; Regina Vella Loves; Lasti Yossi Hastini; Ratnawati Raflis; Triska Marvidola; Nurweni Putri
Amaliah: Jurnal Pengabdian Kepada Masyarakat Vol 10 No 1 (2026): Amaliah: Jurnal Pengabdian kepada Masyarakat
Publisher : LPPI UMN AL WASHLIYAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32696/ajpkm.v10i1.6801

Abstract

Fotokopi Mitra Abadi is an example of a micro-enterprise whose financial and inventory management had not been properly documented. Previously, the owner relied solely on memory to track cash flow and merchandise stock. This issue was addressed through our community service program. We developed easy-to-use financial and inventory report formats, then trained the owner directly. Four stages were carried out in the field: observation, designing the report format, conducting training (using both handwritten and digital methods via Microsoft Excel), and evaluating the owner's understanding through Q&A sessions. This mentoring program produced real results—the owner's understanding jumped sharply, with the pretest score of only 10% rising to 80% on the posttest. To keep things simple, the cash book was designed to be as straightforward as possible. It includes key columns such as date, transaction details, cash in and cash out, and final balance calculations, reinforced with periodic report summaries. Inventory management, meanwhile, is handled through a stock control sheet containing item names, units, records of incoming and outgoing goods, and remaining stock, operating on the First In First Out (FIFO) method.