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All Journal Didaktik : Jurnal Ilmiah PGSD STKIP Subang Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Amelia Rezki Septiani Amin
Universitas Muhammadiyah Makassar
Economics, Econometrics & Finance Education

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PENGARUH PERPUTARAN MODAL KERJA TERHADAP PROFITABILITAS PADA PERUSAHAAN MANUFAKTUR LQ45 PADA PERIODE 2019-2023 Muslina Ramadani Iskar; Nurlina Nurlina; Amelia Rezki Septiani Amin
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 5 No. 2 (2025): Juli : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v5i2.5781

Abstract

This study aims to determine the effect of working capital turnover on profitability in manufacturing companies incorporated in the LQ45 index on the Indonesia Stock Exchange (IDX) during the 2019-2023 period. This research is a quantitative study using secondary data obtained from the annual financial statements of companies listed on the IDX. The population in this study were 45 companies, with a total sample of 23 companies selected using purposive sampling method based on certain criteria. The data analysis method used is simple linear regression analysis. The results showed that working capital turnover has a significant effect on profitability as measured by Net Profit Margin (NPM). This indicates that the higher the working capital turnover, the higher the level of profitability of the company. This finding implies that the efficiency of working capital management is very important in improving the financial performance of manufacturing companies.
ANALISI BREAK EVEN POINT (BEP) UNTUK MELIHAT STRATEGI KEBERLANJUTAN USAHA MEBEL KAYU DI KABUPATEN TAKALAR PERIODE 2021-2025 (STUDI KASUS : UD.ISRA MEUBLE) Ika Nurinsana Zahra; Muchriana Muchran; Amelia Rezki Septiani Amin
Didaktik : Jurnal Ilmiah PGSD STKIP Subang Vol. 12 No. 02 (2026): Volume 12 No. 2, Juni 2026 Publish
Publisher : STKIP Subang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36989/didaktik.v12i02.12452

Abstract

This study analyzes the Break Even Point (BEP) to assess the sustainability strategy of a wooden furniture business at UD. Isra Meuble in Takalar Regency for the period 2021–2025. Using a quantitative descriptive approach based on financial report data including fixed costs, variable costs, and sales over five years, the results indicate that fixed costs increased from Rp379,000,000 in 2021 to Rp486,000,000 in 2025, while variable costs fluctuated from Rp475,400,000 to Rp621,100,000. Despite rising costs, actual sales consistently exceeded the break-even point each year. In 2021, sales of Rp813,000,000 surpassed the BEP of Rp673,354,458, producing a margin of safety of 17.18%. The best performance was recorded in 2023 with a margin of safety of 46.08% and net profit of Rp295,230,000. The most critical period was 2024 with a margin of safety of only 8.42% due to a 56.25% increase in fixed labor costs. By 2025, the business recovered with a margin of safety of 26.91%. BEP analysis provides a basis for setting sales targets, controlling costs, and formulating sustainability strategies through material efficiency, energy optimization, waste utilization, workforce development, and digital green marketing via SIPLah
Co-Authors Ika Nurinsana Zahra Muchriana Muchran Muslina Ramadani Iskar Nurlina Nurlina