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All Journal Jurnal Manajemen, Akuntansi, Ekonomi ACTIVE: Journal of Physical Education, Sport, Health and Recreation
Oktaviana, Vina
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Economics, Econometrics & Finance Other

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PENGARUH PENGELOLAAN PIUTANG DAN ASET TERHADAP KINERJA KEUANGAN PERUSAHAAN PT TEMAS SHIPPING PERIODE 2017-2021 Oktaviana, Vina; Sitorus, Eduward Tony; Dameria Napitupulu, Rina
Jurnal Manajemen, Akuntansi, Ekonomi Vol. 1 No. 2 (2022): Jurnal Manajemen, Akuntansi, Ekonomi (September)
Publisher : CV. Era Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (258.368 KB) | DOI: 10.59066/jmae.v1i2.121

Abstract

This study aims to determine the effect of receivables and asset turnover on the financial performance of the company PT. Temas Shipping period 2017-2021 in quarterly.The source of this research uses secondary data. The type of research used is quantitative research with descriptive analysis and multiple linear regression analysis measured using SPSS 25.00. This research data collection uses documentation. The sample of this research is 5 periods of financial statements at PT. Temas Shipping by using the non-probability sampling method, namely the saturated sample, the population is the same as the sample.The results of this study indicate that the management of receivables at PT. Temas Shipping ranges between 3.10 times and 11.50 times with an average value of 7.76 times. Asset management at PT. Temas Shipping ranged between 34.38% and 102.91% with an average value of 49.08%. The Company's performance at PT Temas Shipping is between (3.61)% and 84.32% with an average value of 15.92%. The results of hypothesis testing indicate that Receivable Management has a positive and significant effect on Financial Performance (ROA), while Asset Management has a positive and significant effect on Financial Performance (ROA).Meanwhile, simultaneously, Receivable Management and Asset Management have a positive and significant effect. R square value of 0.818 which indicates 81.8% ROA can be explained by the independent variable, while the remaining 18.2% is explained outside of other variables outside this study.
Survey of Physical Education Facilities and Infrastructure at Karang Endah 1 State Elementary School Oktaviana, Vina; Iyakrus; Solahuddin, Soleh
ACTIVE: Journal of Physical Education, Sport, Health and Recreation Vol. 14 No. 1 (2025)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/active.v14i1.18276

Abstract

This study aims to determine the infrastructure and facilities for physical education at State Elementary School 1 Karang Endah. The research used is in the form of quantitative descriptive research in the nature of a survey, in which research involves observing, recording the condition of objects or subjects in the field. The focus of this study is the population in this research is State Elementary School 1 Karang Endah, which will explain the state and quantity of infrastructure and facilities in the school to support the method of instruction and learning exercises. In order to gather data for this study, observation, documentation and literature. The instrument in this research is to use an observation sheet as a tool to collect data from the findings of the survey that was conducted. From the results of calculations of the availability and condition of infrastructure and facilities for physical education at State Elementary School 1 Karang Endah in athletics 6.25% games in the extremely bad category comprise 11.36% of the total, gymnastics 32.03% in the category lacking, martial arts sports 0% in the category of extremely poor. And the condition of physical education infrastructure in athletics is 16.6% Under the category of extremely poor, and games sports are 60% in the moderate category.
Co-Authors Dameria Napitupulu, Rina Iyakrus Sitorus, Eduward Tony Soleh Solahuddin