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All Journal Jurnal Akuntansi Multiparadigma Riset Akuntansi dan Keuangan Indonesia Akuisisi : Jurnal Akuntansi International Journal of Artificial Intelligence Research Jurnal EMT KITA Jurnal Akuntansi STIE Muhammadiyah Palopo Journal of Economic, Bussines and Accounting (COSTING) SENTRALISASI Jesya (Jurnal Ekonomi dan Ekonomi Syariah) YUME : Journal of Management Iqtishoduna: Jurnal Ekonomi Islam EAJ (ECONOMICS AND ACCOUNTING JOURNAL) Jurnal Ilmiah Edunomika (JIE) Community Engagement and Emergence Journal (CEEJ) Management Studies and Entrepreneurship Journal (MSEJ) RESLAJ: RELIGION EDUCATION SOCIAL LAA ROIBA JOURNAL Jurnal Revenue : Jurnal Ilmiah Akuntansi Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Journal of Accounting and Finance Management (JAFM) Proceeding ISETH (International Summit on Science, Technology, and Humanity) Mamangan Social Science Journal Innovative: Journal Of Social Science Research Jurnal Nirta: Studi Inovasi IIJSE Majapahit Journal of Islamic Finance dan Management Majapahit Journal of Islamic Finance dan Management Riset Akuntansi dan Keuangan Indonesia
Banu Witono, Banu
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Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Public Health Social Sciences Other

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PENGARUH AKTIVITAS TRADE CREDIT DAN CASH CONVERSION CYCLE TERHADAP PROFITABILITAS Annistysia, Rana Avi; Witono, Banu
Jurnal Akuntansi Vol 10, No 2 (2024)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/jurakun.v10i2.2067

Abstract

ABSTRAKPenelitian ini bertujuan untuk menganalisis pengaruh Aktivitas Trade Credit dan Cash Conversion Cycle Terhadap Profitabilitas. Metode pendekatan yang digunakan dalam penelitian ini adalah pendekatan kuantitatif yang dimulai dengan mengidentifikasi variabel, definisi operasional dan teknik analisis. Jenis data yang digunakan dalam penelitian ini yaitu data sekunder. Populasi yang terdapat pada penelitian ini adalah perusahaan manufaktur sub sektor tekstil dan garmen yang terdaftar di Bursa Efek Indonesia selama tahun 2018 sampai 2022. Pengambilan sampel dilakukan dengan menggunakan teknik purposive sampling, dengan hasil 85 perusahaan yang memenuhi kriteria yang telah ditentukan. Dari hasil uji hipotesis bukti empiris bahwa variabel Trade Credit Receivable (TCR) berpengaruh terhadap profitabilitas, Trade Credit Receivable (TCR) dan Cash Conversion Cycle (CCC)berpengaruh terhadap Profitabilitas perusahaan sub sektor tekstil dan garmen yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2018-2022.Kata Kunci: aktivitas kredit usaha, siklus konversi kas, profitabilitasABSTRACTThis study aims to analyze the effect of Trade Credit and Cash Conversion Cycle activities on profitability. The method of approach used in this study is a quantitative approach that begins with identifying variables, operational definitions and analysis techniques. The type of data used in this study is secondary data. The population contained in this study are textile and garment sub-sector manufacturing companies listed on the Indonesia Stock Exchange during 2018 to 2022. Sampling was carried out using purposive sampling technique, with the results of 85 companies that meet the criteria that have been determined. From the results of the hypothesis test empirical evidence that the variable Trade Credit Receivable (TCR) affects profitability, Trade Credit Receivable (TCR) and Cash Conversion Cycle (CCC) affect the profitability of textile and garment sub-sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2018-2022.Keywords:  business credit activity, cash conversion cycle, profitability
Optimizing Factors in Increasing the Value of Indonesian Islamic Banking Dwianto, Agus; Triyono, Triyono; Witono, Banu
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 7 No 1 (2024): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v7i1.4367

Abstract

This research aims to explore the optimization of factors influencing the value of Islamic banking in Indonesia. Key factors examined include Islamic Intellectual Capital (IIC), Islamic Corporate Governance (ICG), Sharia Maqashid Index (SMI), Islamic Financial Performance (IFP), and their mediation relationships with Islamic Firm Value (IFV). Using a sample encompassing multiple quarters from three Islamic banks in Indonesia and employing the SmartPLS.4 methodology, the findings indicate significant relationships between IIC and ICG with IFP, which in turn impacts IFV. However, SMI was found to have no statistically significant effect. This study offers insights into enhancing the value of Islamic banking in Indonesia. Although it comes with certain limitations, such as the use of quarterly samples, it paves the way for future research exploring additional factors and the social, academic, and Islamic implications of Islamic banking, providing a more holistic understanding of its role in the Indonesian financial landscape.
Co-Authors Akromul Chitam, Muhamad Bahaudin Alam, Agev Fefy Bena Andy Dwi Bayu Bawono Annistysia, Rana Avi Anshor, Zaky Aprilia, Rani Ariani, Rina Kurnia Arifia, Annastasya Rizqi Arkan, Ahmad Nazhifa Dewita Puspawati Dwianto, Agus Erma Setiawati Eskasari Putri Fachry Abda El Rahman Fatchan Achyani Fatwasari Soeratno Putri Fitriya Diah Pramesthi Gehad Mohammed Sultan Saif Hammas, Muhamad Hargiyarto, Ibnu Malik Indradewa, Rhian Mahameru Rosy Rochmatullah Muhammad Bagas Sandi Laksono Muuna, Adellya Nihayatul Nafisah, Maya Yulia Nugraha, Ammar Naufal Nugroho, Aditya Arif Pamungkas, Putri Purwanti, Noer Indach Puspitasari, Dian Agustin Radeva Yudi Mumtaza Rahmawati, Eka Putri Rini, Lina Sekar Riskasari, Annisa Rita Wijayanti Saputra, Aditya Danang Sekarningrum, Alifah Shinta Permata Sari Sujatmiko, Fajar Triyono Triyono Tunggalono, Gangsar Meymabuga Valifauzy, Annindi Galih Virginia Asmoro Putri, Riezha Widowati Dian Permatasari Zulianty, Zahra Fatika