Garuda - Garba Rujukan Digital

ANALYSIS OF THE EFFECT OF CAPITAL AND RECEIVABLES ON THE COMPANY'S FINANCIAL PERFORMANCE Nurfitriani; Eka Yudhyani; Rina Masitho Haryadi; Danna Solihin; Catur Kumala Dewi
Brilliant International Journal Of Management And Tourism Vol 2 No 3 (2022): October : Brilliant International Journal Of Management And Tourism
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/bijmt.v2i3.745

The purpose of writing this journal is to determine the existence of working capital, receivables that are focused on the results of financial performance produced based on financial ratios as a calculation tool in cash turnover, accounts receivable turnover, and inventory turnover which determines how much affects the results of financial performance to obtain company profitability so that the company has the finances to obtain company assets with Asset turnover (ROA). This journal research method is carried out using quantitative methods using descriptive research. The population in this analysis is a financial statement to determine the feasibility of financial performance in a company. The research sample is the entire population or what is often referred to as a saturated sample. The method used in collecting this data is to use literature study research and related research results. The results of previous research show that capital and receivables have a significant effect on the financial performance of how a company can manage capital and receivables as a source of company income in carrying out company activities, and financial statements are carried out using financial ratio calculation tools as a form of improvement and if the output in the financial statements can meet the company's obligations to pay the passiva of the company's assets that determine the size and The company's small profitability so that it can be a transparent decision making on the feasibility of financial performance in a company.

Analysis Of The Application Of Financial Accounting Standards Of Entities Without Accountability Public At The Cooperative Of Employees Of The Republic Of Indonesia Catur Kumala Dewi
International Journal of Management Research and Economics Vol. 3 No. 3 (2025): August : International Journal of Management Research and Economics
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Financial reports are formal reports of the financial activities of an entity including cooperatives and are prepared as a management responsibility to internal and external parties. Generally Accepted Accounting Standards are still difficult for cooperatives to apply because existing standards are more specific to large entities and have public accountability. IAI has issued Standard Financial Accounting for an entity without Public Accountability or known as SAK ETAP. SAK ETAP is intended to accommodate the needs of an entity that has significantly no accountability to operate on a Small and Medium Enterprises (UKM) and cooperative basis. This study aims to evaluate the implementation of SAK ETAP in the Financial Report of KPRI Padangsidimpuan City. KPRI Padangsidimpuan City is a cooperative engaged in the savings and loan sector. The research method is descriptive comparative by comparing primary and secondary data. It was found that the cooperative's financial reports in 2021 did not comply with the SAK ETAP principles and several reports had not been presented such as the Cash Flow report and Report of changes in equity. This is due to the limited accounting skills acquired by its human resources.

Pelatihan Penerapan Harga Pokok Penjualan (HPP) Produk UMKM Pada Dusun Putak Loa Duri Ilir Kecamatan Loa Janan Kabupaten Kutai Karta Negara: Pengabdian Sukirma; Akhmad Al Aidhi; Catur Kumala Dewi; Faizal Reza; Muhammad Maulana; Nurfitriani; Imam Nazarudin Latif; Andi Indrawati; Sunarto
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 1 (2025): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 1 (Juli 2025 -
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i1.2297

Training on the application of Cost of Goods Sold (COGS) calculation was conducted in Dusun Putak Loa Duri Ilir, Loa Janan District, Kutai Kartanegara Regency, to improve the understanding of micro, small, and medium enterprises (MSMEs) and the tourism awareness group (Pokdarwis) in setting accurate and competitive product selling prices. This activity employed a participatory training method covering material on calculating raw material costs, indirect costs, and determining selling prices based on the desired profit margin. Participants gained insights into the importance of COGS in preventing business losses, estimating profits, and remaining competitive in the market. The results indicated an increase in participants’ ability to calculate COGS in detail and set selling prices aligned with production costs. This training is expected to serve as a foundation for sustainable business development and enhance the competitiveness of local products in the market.

ANALYSIS OF THE EFFECT OF CAPITAL AND RECEIVABLES ON THE COMPANY'S FINANCIAL PERFORMANCE Nurfitriani; Eka Yudhyani; Rina Masitho Haryadi; Danna Solihin; Catur Kumala Dewi
Brilliant International Journal Of Management And Tourism Vol. 2 No. 3 (2022): Brilliant International Journal Of Management And Tourism
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/bijmt.v2i3.745

The purpose of writing this journal is to determine the existence of working capital, receivables that are focused on the results of financial performance produced based on financial ratios as a calculation tool in cash turnover, accounts receivable turnover, and inventory turnover which determines how much affects the results of financial performance to obtain company profitability so that the company has the finances to obtain company assets with Asset turnover (ROA). This journal research method is carried out using quantitative methods using descriptive research. The population in this analysis is a financial statement to determine the feasibility of financial performance in a company. The research sample is the entire population or what is often referred to as a saturated sample. The method used in collecting this data is to use literature study research and related research results. The results of previous research show that capital and receivables have a significant effect on the financial performance of how a company can manage capital and receivables as a source of company income in carrying out company activities, and financial statements are carried out using financial ratio calculation tools as a form of improvement and if the output in the financial statements can meet the company's obligations to pay the passiva of the company's assets that determine the size and The company's small profitability so that it can be a transparent decision making on the feasibility of financial performance in a company.

Title

Found 4 Documents
Search

Abstract

Abstract

Abstract

Abstract

Title Search

Found 4 Documents Search

Abstract

Abstract

Abstract

Abstract

Title

Found 4 Documents
Search