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All Journal KOLEGIAL : Jurnal Manajemen, Bisnis, dan Akuntansi Jurnal Ecoment Global: Kajian Bisnis dan Manajemen Trigonometri : Jurnal Matematika
Bramana, Sally Maria
Sekolah Tinggi Ilmu Ekonomi Dwi Sakti Baturaja
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Mathematics Other

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Journal : Jurnal Ecoment Global: Kajian Bisnis dan Manajemen

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ANALISIS PINJAMAN BERMASALAH (LAR) TERHADAP RETURN ON INVESTMENT (ROI) UPK BUNGA TANJUNG PADA PINJAMAN BERGULIR PROGRAM KOTATANPA KUMUH (KOTAKU) DI DESA TANJUNG BARU KECAMATAN BATURAJA TIMUR Zulkarnain, Zulkarnain; Bramana, Sally Maria
Jurnal Ecoment Global Vol. 5 No. 1 (2020): Edisi Februari 2020
Publisher : Universitas Indo Global Mandiri Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (602.913 KB) | DOI: 10.35908/jeg.v5i1.867

Abstract

This study aims to determine whether the problem loans (LAR) affect the Return on Investment (ROI) UPK Bunga Tanjung on the Loans without Slums City Program (KOTAKU) in Tanjung Baru Village, East Baturaja District. The method used in this research is descriptive method. By using qualitative and quantitative data analysis techniques. The results obtained by the ratio of problem loans (LAR) UPK Bunga Tanjung in the Revolving Loans of the City without Slums Program (KOTAKU) in Tanjung Baru Village, East Baturaja Subdistrict always increase with an average ratio of 15.53%. While the Return On Investment (ROI) ratio always decreases with an average ratio of 10.15%. Non-performing loans (LAR) greatly affect the level of Return On Investment (ROI) in revolving loans UPK Bunga Tanjung Without Slum City Program (KOTAKU) in Tanjung Baru Village, East Baturaja District in 2014-2018. A small level of non-performing loans will benefit the UPK and conversely a high level of problem loans will reduce the profitability of the UPK. Keywords: Non-performing Loans (LAR), Return On Investment (ROI), Slumless City Program (KOTAKU).
ANALISIS PIUTANG TAK TERTAGIH TERHADAP TINGKAT PERPUTARAN PIUTANG PADA CV SURYAMAS DI KABUPATEN OKU Sulistiawan, Tessa; Bramana, Sally Maria; Anwar, Yuniarti; Yunsepa, Yopi
Jurnal Ecoment Global Vol. 6 No. 2 (2021): Edisi Agustus 2021
Publisher : Universitas Indo Global Mandiri Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (782.239 KB) | DOI: 10.35908/jeg.v6i2.1389

Abstract

This study is entitled Analysis of Uncollectible Accounts Receivable Turnover Rate at CV Suryamas in OKU Regency, with the formulation of the problem is how to analyze uncollectible accounts on the turnover rate of accounts receivable at CV Suryamas in OKU Regency. The method used in this research is descriptive method. This method is used by means of research prioritizing systematic observation of existing activities to obtain appropriate and targeted results by using the analysis tools for the bad debts ratio and the accounts receivable turnover ratio. The results showed that the risk of uncollectible receivables from CV Suryamas in 2015-2019 was 0.11%. While CV Suryamas' receivables turnover in 2015-2019 was seen from the average collection ratio of 121.78%. When viewed, the ratio of non-performing receivables is 0.11%, which means that there is less risk of uncollectible receivables and the average collection ratio reaches 100%. Based on the analysis of the uncollectible accounts receivable ratio to the CV Suryamas receivable turnover ratio in OKU Regency during 2015-2019, it shows that the management of uncollectible accounts has been strived to run properly. This can be seen from the ratio of arrears whose value is less than 3% and the collection ratio reaching 100%, although the receivable turnover ratio has an impact on the inefficient use of business capital and the average collection period ratio also estimates bad debts at 60%.
Co-Authors Alfari, Devy Anggara, Putra Anwar, Yuniarti Krismianto, Putut Kusuma Listyotami, Mega Mushoddiq, Achmad Johan Sulistiawan, Tessa Yopi Yunsepa Zulkarnain Zulkarnain