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All Journal Jurnal Ilmiah Keuangan Akuntansi Bisnis
Rukmini
Institut Teknologi Bisnis AAS Indonesia
Economics, Econometrics & Finance Social Sciences

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Pengaruh Perputaran Modal Kerja, Leverage dan Pertumbuhan Penjualan Terhadap Profitabilas Pada Perusahaan Sektor Perdagangan Besar Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2019-2021 Pinky Silvia Putri; Wikan Budi Utami; Rukmini
Jurnal Ilmiah Keuangan Akuntansi Bisnis (JIKAB) Vol 2 No 1 (2023): Jurnal Ilmiah Keuangan Akuntansi Bisnis
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jikab.v2i1.34

Abstract

The purpose of this observation is to analyze Working Capital Turnover, Leverage and Growth Ratio on Profitability in the big trading companies (wholesale) listed on Indonesia stock exchange 2019 – 2021. This study is uses secondary data with a 40 population of the big trading companies (wholesale) based on Indonesia stock exchange 2019 – 2021. The technique used is descriptive statistical test, classical assumption test. Another trials hypothesis testing which includes multiple linear regression test. The results of the multiple linear regression test showed that the working capital turnover variable had no effect on profitability, while leverage and sales growth had a significant effect on profitability. Moreover, the adjusted R square value of 0.297 means that working capital turnover, leverage and sales growth contribute 29.7% to the value of the trading companies (wholesale) based on the Indonesia Stock Exchange in 2019-2021, while the remaining 71.3% is explained by other variables outside the model studied. Keywords: Profitability, Working Capital Turnover, Leverage, and Growth Ratio
Analisis Perspektif Keuangan, Pelanggan, Proses Bisnis Internal, Pembelajaran dan Pertumbuhan Terhadap Kinerja Koperasi Konsumen Karyawan RS Kasih Ibu Surakarta dengan Menggunakan Pendekatan Balanced Scorecard Dewi Saparini; LMS Kristiyanti; Rukmini
Jurnal Ilmiah Keuangan Akuntansi Bisnis Vol 5 No 2 (2026): Jurnal Ilmiah Keuangan Akuntansi Bisnis
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jikab.v5i2.175

Abstract

This study examines the effect of the four Balanced Scorecard perspectives on the financial performance of the Employee Consumer Cooperative of Kasih Ibu Hospital Surakarta. Using a quantitative explanatory approach, data were collected from 87 cooperative members selected through the Slovin formula and analyzed using multiple linear regression. The results indicate that the financial perspective and internal business process perspective have a significant positive effect on financial performance, whereas the customer perspective and learning and growth perspective do not show a significant effect. The proposed model explains 81.6% of the variation in the cooperative's financial performance. These findings provide additional empirical evidence on the application of the Balanced Scorecard in consumer cooperatives and suggest that financial management and internal business processes remain important considerations for improving cooperative performance.
Co-Authors Dewi Saparini LMS Kristiyanti Pinky Silvia Putri Wikan Budi Utami