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THE INFLUENCE OF CASH TURNOVER, RECEIVABLES TURNOVER, AND WORKING CAPITAL TURNOVER ON PROFITABILITY IN CONSTRUCTION AND BUILDING COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE 2018-2022 Nurfazila; Rico Nur Ilham; Ghazali Syamni; Marzuki
International Conference on Health Science, Green Economics, Educational Review and Technology Vol. 5 No. 2 (2023): IHERT (2023) SECOND ISSUE: International Conference on Health Science, Green Ec
Publisher : Universitas Efarina

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ihert.v5i2.370

Abstract

This research aims to analyze the effect of cash turnover, accounts receivable turnover and working capital turnover on profitability in construction and building subsector companies listed on the Indonesia Stock Exchange for the 2018-2022 period. This research uses secondary data obtained from the financial reports of construction and building companies selected using a proportional sampling technique. The sample chosen was 20 construction and building companies and had 100 observations. The estimation model for this research uses panel data regression analysis with the Random Effect Model. The results of this research show that cash turnover has a positive but not significant effect on profitability. This can mean that cash turnover is managed well and effectively so that it can increase profits, but statistically it is not strong enough to be concluded as a definite or consistent relationship. The results are the same. shows that the results of receivables turnover have a positive and insignificant effect on profitability, although there is a positive influence between how quickly the company collects receivables and the effectiveness of using assets in generating profits, the effect is not strong and consistent enough to be considered statistically significant. Different results were found that working capital turnover had a negative and insignificant effect on profitability. This means that when working capital turnover increases, profitability tends to decrease.
FENOMENA BERDUAAN DENGAN TUNANGAN (ANALISIS FATWA SYEKH YUSUF AL-QARADHAWI) Nurfazila; Azwar, Zainal
An Natiq Vol 4 No 2 (2024)
Publisher : University of Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33474/an-natiq.v4i2.21701

Abstract

Traveling alone without being accompanied by a mahram between two people who are engaged is considered normal for some people in Indonesia, and it is not uncommon for people to fall into adultery. In fact, this is prohibited in Islam. This article aims to analyze the ijtihad method used by Yusuf al-Qaradawi regarding the prohibition of being alone with his fiancee. This research is library research with a fiqh proposal approach. Data was collected from books and other scientific works that are relevant to this study. The collected data is analyzed using content analysis, namely research that is an in-depth discussion of the content of written or printed information and then concludes based on the data collected and analyzed. The result of this research is that Yususf al-Qaradawi issued a fatwa regarding the prohibition of being alone with a fiancé using the ijtihad Qiyas method, where he stated that having seclusion between a man and a woman who is engaged is the same as bringing yourself closer to the act of adultery. For the reason that even though various ceremonies are carried out to celebrate the engagement, this is nothing more than just to strengthen and solidify it. And the Khitbah, no matter what the circumstances, will not be able to give any rights to the suitor but can only prevent other men from proposing to her.