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EFFECTS OF WORKING CAPITAL TURNOVER, CASH TURNOVER, AND RECEIVABLE TURNOVER ON PROFITABILITY Amin, Andi Mustika; Riwayat Abadi, Rahmat; Tawe, Amiruddin; Rifadly Abadi, Ridfan; Paramaswary Aslam, Annisa
MOTIVASI Vol 9, No 1 (2024): MOTIVASI Jurnal Manajemen dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/mti.v9i1.7996

Abstract

Purpose– The level of competition between companies is increasing as the business develops, especially when there is intense competition between similar companies. The cigarette industry is growing and becoming increasingly competitive to improve its performance. The cigarette industry significantly reduces the return on assets every year, even though the cigarette industry is a source for the government because taxes and customs are state income and accommodate a large workforce. This study aims to determine the influence of working capital, cash, and receivable turnover on profitability. Design/methodology– The type of research used is an associated method with a quantitative approach. The population in this research is the annual reports of cigarette sub-sector manufacturing companies going public. Samples in this study were taken from 32 companies using a purposive sampling approach. The type of data used in this research is secondary data using financial report data from manufacturing companies in the cigarette industry subsectors in the 2015–2022 period. Multiple linear regression is the data analysis technique employed, while SPSS version 25 is the software used. Findings - The study results show that working capital turnover has no significant effect on profitability, cash turnover significantly affects profitability, and receivables turnover has no considerable impact on profitability.
Analisis Rasio Keuangan Untuk Mengukur Kinerja Keuangan Pada Pt. Sumber Alfaria Trijaya Tbk Nurhikmah Maharani; Zainal Ruma; Andi Mustika Amin; Anwar Ramli; Hety Budiyanti
Mutiara : Jurnal Penelitian dan Karya Ilmiah Vol. 2 No. 3 (2024): Juni : Mutiara : Jurnal Penelitian dan Karya Ilmiah
Publisher : STAI YPIQ BAUBAU, SULAWESI TENGGARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59059/mutiara.v2i3.1219

Abstract

This study aims to determine and analyze financial performance using financial ratio analysis in PT. Sumber Alfaria Trijaya Tbk. Period 2018-2022. This type of research is descriptive quantitative research. The research was conducted through the official website of the Indonesia Stock Exchange (IDX). The population in this study is all financial statements of retail companies in the supermarket and minimarket subsector listed on the Indonesia Stock Exchange for 2018 - 2022, while the sample of this study is PT. Sumber Alfaria Trijaya Tbk for the period 2018-2022. The data collection technique in this study is documentation while the data analysis technique uses financial ratios namely liquidity ratio, solvency ratio, activity ratio and profitability ratio and market value ratio. The results showed that the level of financial ratios of PT. Sumber Alfaria Trijaya Tbk. tends to be above the industry standard average which shows financial performance is in good condition.
Economic Value Added (Eva) Analysis to Measure Financial Performance in The Pharmaceutical Industry Listed on The Indonesia Stock Exchange (2018-2022 Period) Sayyed Muhammad Fikri Assagaf; Anwar; Andi Mustika Amin; Anwar Ramli; Hety Budiyanti
International Humanity Advance, Business & Sciences Vol 1 No 2 (2023): Oktober
Publisher : PT Maju Malaqbi Makkarana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59971/ijhabs.v1i2.35

Abstract

Abstract This study aims to determine the financial performance of the pharmaceutical industry listed on the Indonesia Stock Exchange using the Economic Value Added (EVA) method during the 2018-2022 period. The type of research used is quantitative using descriptive data. The population in this study is the financial statements of the pharmaceutical industry listed on the Indonesia Stock Exchange consisting of PT Sido Muncul Tbk, PT Pyridam Farma Tbk, PT Kalbe Farma Tbk, PT Kimia Farma Tbk, PT Indofarma Tbk and PT Darya-Varia for the last 5 years, 2018-2022. The sample of this study is the statement of financial position and comprehensive income. The data collection technique used is documentation. The data analysis technique used is Economic Value Added (EVA) analysis which consists of NOPAT, Invested Capital, WACC, and Capital Charges. The results of this study indicate that the value of Economic Value Added (EVA) at PT Sido Muncul Tbk, PT Kalbe Farma Tbk, and PT Darya-Varia Laboratoria Tbk during the 2018-2022 period was always positive (EVA > 0) so it can be said that management is able to create added economic value for the company. However, PT Pyridam Farma Tbk in the period 2018 to 2022 cannot be fully said to be good because there is a negative EVA. In 2019 it was noted that the Economic Value Added (EVA) value of PT Pyridam Farma Tbk decreased to a negative value (EVA <0), so it can be said that the company has not been able to create added economic value for the company.
The Influence of Product Quality on Customer Loyalty in Bumma Food Business, Makassar City Muhammad Rafli; Andi Mustika Amin; Muhammad Ilham Wardhana Haeruddin; Siti Hasbiah; Muh. Ichwan Musa
International Humanity Advance, Business & Sciences Vol 1 No 2 (2023): Oktober
Publisher : PT Maju Malaqbi Makkarana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59971/ijhabs.v1i2.41

Abstract

This study aims to determine the effect of product quality on customer loyalty in the Bumma Food Makassar City business. The type of data used in this study is quantitative data obtained from questionnaires distributed and related to the problem under study with a sample size of 100 people. The data were analyzed using a simple regression analysis method with the help of SPSS data processing to prove the hypothesis. The results showed that the product quality variable had a positive and significant effect on customer loyalty. This means that the better and more quality the products offered at Bumma Food Makassar city to customers will be able to create customer loyalty for the products offered.
Pengaruh Perputaran Modal Kerja dan Perputaran Piutang terhadap Profitabilitas pada PT. Indofood CBP Sukses Makmur Tbk yang Terdaftar di BEI Periode 2019-2023 Diva Ariska Ananda; Anwar Ramli; Andi Mustika Amin; Nurman Nurman; Annisa Paramaswary Aslam
JURNAL MANAJEMEN DAN BISNIS EKONOMI Vol. 3 No. 1 (2025): January : JURNAL MANAJEMEN DAN BISNIS EKONOMI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jmbe-itb.v3i1.2803

Abstract

This study aims to analyze the effect of working capital turnover and accounts receivable turnover on profitability at PT. Indofood CBP Sukses Makmur Tbk, listed on the Indonesia Stock Exchange (IDX), during the 2019–2023 period, by examining financial performance reports. The research employs a descriptive design with a quantitative approach. The analysis examines three variables: working capital turnover and accounts receivable turnover as independent variables, and profitability as the dependent variable. The testing is conducted using SPSS Statistics software version 25. The results of the study reveal three hypotheses, with one hypothesis accepted and two rejected. Therefore, it can be concluded that, in this study, only accounts receivable turnover has a significant impact on profitability, while working capital turnover does not affect profitability in the case study object, PT. Indofood CBP Sukses Makmur Tbk.
Pengaruh Efikasi Diri Terhadap Kesiapan Kerja pada Mahasiswa Tingkat Akhir Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Negeri Makassar Ayu Liyan Pratiwi; Andi Mustika Amin; Uhud Darmawan Natsir; Romansyah Sahabuddin; Tenri Sayu Puspitaningsih Dipoatmodjo
JURNAL MANAJEMEN DAN BISNIS EKONOMI Vol. 3 No. 1 (2025): January : JURNAL MANAJEMEN DAN BISNIS EKONOMI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jmbe-itb.v3i1.2807

Abstract

This research aims to determine the influence of self-efficacy on work readiness in final year students of the Management Study Program at the Faculty of Economics and Business, Makassar State University. This research used quantitative methods involving 65 female students who were actively studying at the Management Study Program, Faculty of Economics and Business, Makassar State University class of 2020. Data was collected using a questionnaire in the form of a Likert scale. Data analysis in this research uses simple linear regression with the help of a program microsoft excel 2007 and program software SPSS statistics 20. The results of this study show that self-efficacy positively and significantly influences work readiness in final year students of the Management Study Program at Makassar State University.
ANALISIS KECUKUPAN MODAL UNTUK MENGUKUR KINERJA KEUANGAN PADA PT BANK NEGARA INDONESIA (PERSERO) TBK Amin, Andi Mustika
Journal of Information Systems Management and Digital Business Vol. 1 No. 3 (2024): April
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59407/jismdb.v1i3.715

Abstract

Penelitian ini bertujuan untuk mengetahui bagaimana kecukupan modal dapat membantu bank BNI dalam mengukur kineja keuangan di PT Bank Negara Indonesia (Persero) Tbk. Penelitian ini menggunakan dua metode pengumpulan data, yaitu: dokumentasi dan studi pustaka. Populasi dari penelitian ini yaitu seluruh laporan keuangan bank BNI dengan sampel penelitian laporan neraca, laporan laba rugi dan laporan perubahan modal bank BNI periode 2018-2022. Metode analisis yang digunakan dalam penelitian ini adalah analisis deskripsi dan analisis statistik deskriptif. Hasil penelitian ini menunjukkan bahwa CAR berpengaruh positif terhadap kinerja keuangan bank BNI baik dalam mengelola modalnya. Penelitan ini menunjukkan bank BNI mampu mengelola modalnya untuk menyeimbangi risiko kredit, risiko pasar dan risiko operasional dimana rasio CAR lebih tinggi dari kecukupan modal minimum yang ditetapkan.
Pengaruh Content Marketing dan Online Costumer Review pada TikTok Shop Terhadap Keputusan Pembelian Produk MS Glow : Studi pada Mahasiswa Prodi Manajemen Fakultas Ekonomi dan Bisnis Universitas Negeri Makassar Syamsidar Syamsidar; Andi Mustika Amin; Ichwan Musa; Siti Hasbiah; Nurul Fadilah Aswar
Jurnal Penelitian Ekonomi Manajemen dan Bisnis Vol. 3 No. 4 (2024): November : Jurnal Penelitian Ekonomi Manajemen dan Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jekombis.v3i4.4381

Abstract

This study aims to determine the effect of content marketing and online customer reviews on TikTok Shop on purchasing decisions for MS Glow products. This research is quantitative research with a descriptive approach. The sample used was 100 students of the Management Study Program, Faculty of Economics and Business, Makassar State University. Data collection was carried out using observation, literature study, and survey methods using a questionnaire. The method of data analysis uses Multiple Linear Regression Analysis using two statistical test methods, namely the t test (partial test) and the f test (simultaneous test) using Statistical Product and service Solution (SPSS). Based on the research results, the results of the F test hypothesis show the value of F count (74.023) > F table (3.09) with a significance level of 0.001 < 0.05, which means that the independent variables (content marketing X1, and online costumer review X2) simultaneously (together) have a positive and significant influence on purchasing decisions (Y). Meanwhile, the t test results obtained the t value on the Content Marketing variable (3.232) > t table (1.660) with a significance level of 0.002 < 0.05, which means that the Content Marketing variable (variable X1) partially has a positive and significant effect on purchasing decisions (variable Y). The Online Customer Review variable has a t value (4.701) > t table (1.660), with a significance level of 0.001 < 0.05, which means that the Online Customer Review variable (variable X2) partially has a positive and significant effect on purchasing decisions (variable Y).
Pengaruh Profitabilitas dan Solvabilitas Terhadap Harga Saham Pada PT. Dyandra Media International, Tbk. Musfira, Nur Fauziah; Musa, Muh Ichwan; Musa, Chalid Imran; Nurman; Amin, Andi Mustika
Jurnal Ilmu Manajemen, Bisnis dan Ekonomi Vol 1 No 4 (2023)
Publisher : PT Maju Malaqbi Makkarana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59971/jimbe.v1i4.111

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh profitabilitas dan solvabilitas terhadap harga saham pada PT. Dyandra Media International, Tbk. Rasio keuangan profitabilitas dan solvabilitas yang diteliti yaitu Return on Assets dan Debt to Equity Ratio sebagai variabel independen dan Harga Saham sebagai variabel dependen. Populasi dalam penelitian ini adalah laporan keuangan PT. Dyandra Media International, Tbk, dengan sampel laporan keuangan PT. Dyandra Media International, Tbk tahun 2018 sampai 2022. Penelitian ini merupakan penelitian kuantitatif yang di uji dengan menggunakan metode regresi linear berganda melalui SPSS 23. Hasil penelitian ini menunjukkan bahwa Rasio Profitabilitas yakni Return on Assets tidak berpengaruh positif signifikan terhadap harga saham, Rasio Solvabilitas yakni Debt to Equity Ratio tidak berpengaruh positif signifikan terhadap harga saham, dan Return on Assets dan Debt to Equity Ratio bersama-sama tidak berpengaruh positif signifikan terhadap harga saham. Dari penelitian ini investor disarankan untuk lebih memfokuskan pada aspek-aspek lain diluar dari kedua variabel independen yang telah di teliti sebagai alasan pengambilan keputusan sebelum mlakukan investasi.
Pengaruh Return on Asset, Current Ratio dan Debt to Equity Ratio Terhadap Pertumbuhan Laba pada Perusahaan Subsektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2018-2022 Andi Mustika Amin; Burhanuddin Burhanuddin; Muh Fatwa Baso
Journal of Management and Creative Business Vol. 2 No. 4 (2024): Oktober : Journal of Management and Creative Business
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/jmcbus.v2i4.3151

Abstract

This study aims to determine the effect of Return On Asset, Current Ratio and Debt To Equity Ratio on profit growth in food and beverage subsector companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2022 period. This type of research is an associative approach. The population in this study is all food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX), namely a total of 33 companies, while the sample in this study was selected using purrposive sampling, as a result of which the sample used by 10 food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX) met the criteria. The data collection technique is carried out by documentation techniques. The results of the study show that partially Return On Asset has a positive effect on profit growth in food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2022 period, partially the Current Ratio has a negative effect on profit growth in food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2022 period, partially, the Debt To Equity Ratio has a positive effect on the growth of profit in food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2022 period and simultaneously Return On Asset, Current Ratio and Debt To Equity Ratio both have a significant effect on profit growth in food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2022 period.
Co-Authors Abadi, Rahmat Riwayat Abadi, Ridfan Rifaldy Abdi Akbar Idris Abdul Rahman Abdullah, Nur Hudaya Agung Widhi Kurniawan Agung Widhi Kurniawan Agung Widhi Kurniawan Akbar, Andi Muhammad Amelia Wijayanti Azis Amin, Andi Nurzakiah Amiruddin Tawe Amiruddin Tawe Amiruddin Tawe Ananda Putri Rahmadani Anastashia Maharani Muhadi Andi Amelia Putri Andi Aryani Hardiyanti Andi Marwah Andi Muhammad Hanif Annisa Paramaswary Aslam Annisa Paramaswary Aslam Anugrah, Fira Anwar Anwar Anwar Anwar Anwar Anwar Anwar , Anwar Anwar Anwar Anwar Anwar Anwar Anwar Anwar Anwar Anwar Anwar Anwar Anwar Anwar Ramli Anwar Ramli Anwar Ramli Anwar Ramli Anwar, Indah Lestari Apriani, Ely Arismaleo, Andi Rifqih Arshi Naisya Wahyuni Aslam, Achmad Yassin Zidan Akram Aslam, Annisa Paramaswary Aslam, Annisa Paramswary Asmin Awalia, Nurilmi Ayu Afrilia Ayu Liyan Pratiwi Baso Erik Batara, Meisy Putri Burhanuddin Burhanuddin Burhanuddin Burhanuddin Burhanuddin Chalid Imran Musa Chalid Imran Musa Chalid Imran Musa Darmawan Natsir, Uhud Darmawinata, Widhi Nugraha Sumiharja Desri Yanti Manalu Dipoatmojo, Tenri Sayu Puspitaningsih Diva Ariska Ananda Dwiyanti, Astri Evi Puspita Sari Fadhil Nur Makkaraeng Hasanuddin Fatmawati Fatmawati Fatwa, Nur Apriani Fausyah, Nur Febinda Firah Nur Rizky Said Haeruddin , M. Ilham Wardhana Haeruddin , Muhammad Ilham Wardhana Hasanuddin, Rismayanti Hasbiah, Siti Hasnidar Hasnidar Hery Maulana Arif Hety Budiyanti Hety Budiyanti Hety Budiyanti Hety Budiyanti Hety Budiyanti, Hety Hety Budiyanty I Komang Mirawardani Ichwan Musa Ilma Wulansari Hasdiansa Inanna, Inanna Ipoatmodjo, Tenri S. P. D Isma Azis Riu Itra Jauhar, Muh. Alif Johnson, Nur Atifah Septira Karmila Kartika Septiary Musa Khadija, Sitti Khairun Umrah Kusnadi, Syafira Luthfi, Abdillah Khofiyal M Ilham Wardhana Haeruddin M. Ikhwan Maulana Haeruddin Maghfirah Sultan, Nurul Maisyaroh, Ummi Malika, Safinah Aisya Marwah, Andi Meliza Meliza Muh Fatwa Baso Muh. Arham Hidayat Muh. Gibran Syahrum Muh. Ichwan Musa Muhammad Idris Muhammad Ilham Wardhana Muhammad Ilham Wardhana Haerudin Muhammad Imaduddin As&#039;ad Muhammad Imaduddin As'ad Muhammad Rafli Muhammad Wahyu, Muhammad Musa, M. Ichwan Musa, Muh Ichwan Musa, Muhammad Ichwan Musfira, Nur Fauziah Musfirah Mushawwir, Shaleh Afief A Nabila Salsabila Suparman Nanda Febry Malangi Natsir, Uhud Darmawan Ngabe Joyti, Devi Adnyaswari Nisaul Husna Ramadhani Ilham Nur Aisyah Nur Apriani Fatwa Nur Intan Pratiwi Nurafni Nurafni Nurasizah Nurasizah Nurfadhilah Azizah, Andi Nurfarhana Nurhayati Nurhayati , Hety Budiyanti Nurhikmah Maharani Nurman Nurman Nurman Nurman Nurman Nurman Nurman Nurman Nurman Nurman Nurman Nursafitri Nursia Bala Nurul Fadilah Aswar Nurul Fauziah Nurul Fauziah Paramaswary Aslam, Annisa Primawalda, Az-zahra Rizqi Putri Rahim, Fitriani Rahmiani Rahmiani Ramadhani, Gina Ramadhani, Khusnul Khatimah Putri Rasmawati, Rasmawati Rauf, Anwar Rezki Amaliah Rezky Amalia Hamka Ridfan Rifadly Abadi Ridho, M. Yunasri Ridwan, Rini Rizky Amelia Riska Rismawati Riu , Isma Azis Romansyah Sahabuddin Ruma, Zainal Sah, Nurul Alfadiza Saiful Satria Satria, Satria Sayyed Muhammad Fikri Assagaf Siti Hasbiah Siti Hasbiah Siti Hasbiah Sitti Hasbiah Sitti Hasbiah Solly Aryza Sriandara Salman Sulolipu, Andi Annisa Syahir Fadli Syahrul, Khaidir Syamsidar Syamsidar Syamsul, Ikhlazhizha Syamsurizal Syamsurizal Tamara Audry Anandika Syahrir Taufiq, Farah Ramadhani Tawe, Amiruddin Tawe, Andi Amiruddin Tenri S.P. Dipoatmodjo Tenri Sayu Puspitaningsih Dipoatmodjo TRI KURNIAWAN, TRI Widhi Kurniawan, Agung Woeichandra, Rachmat Yuliana Yuliana Zainal Ruma Zainal Ruma