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All Journal Jurnal Akuntansi Kompetif Adpebi Science Series
Putra, M. Shama
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Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Economics, Econometrics & Finance Environmental Science

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PENGARUH PERPUTARAN KAS, PERPUTARAN PERSEDIAAN DAN PERPUTARAN PIUTANG TERHADAP PROFITABILITAS PERUSAHAAN MANUFAKTUR PERIODE PASCA COVID TAHUN 2021-2022 Putri, Ane; Novatania, Elsa; Putra, M. Shama; Tanno, Aries
Jurnal Akuntansi Kompetif Vol. 7 No. 2 (2024): Inovasi, Risiko, dan Kinerja Keuangan: Perspektif Akuntansi Terkini
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v7i2.1758

Abstract

This study aims to examine the effect of cash turnover, inventory turnover and accounts receivable turnover on the profitability of food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange. This study wants to find out how the company's profitability after covid-19. The research population is all food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange for the period after covid-19, namely 2021 and 2022. The sample used is all companies that earn profits. The sampling method uses purposive sampling method. This study uses multiple linear regression analysis tools with the SPSS version 23 program to test the hypothesis. The results showed that simultaneously all variables affect the profitability of the company. Partially, only accounts receivable turnover has a significant effect, while cash turnover and inventory turnover have no effect on company profitability.
The Influence of Digital Payment, Use of Accounting Information and Financial Literacy on MSME Income in Bukittinggi City Fadhilah, Zahra Nur; Putra, M. Shama; Putri, Anne
Adpebi Science Series Vol. 2 No. 1 (2024): 3rd AICMEST 2024
Publisher : ADPEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/ass.v2i1.424

Abstract

This research aims to determine the influence of Digital Payment, Use of Accounting Information and Financial Literacy on MSME Income in Bukittinggi City. The type of data in this research is primary data by distributing questionnaires to MSMEs in Bukittinggi City. The sampling technique used purposive sampling, the number of MSME actors sampled was 90 people. The analysis technique uses tests with the help of SmartPLS software version 4. Based on the hypothesis testing that has been described based on the research results, it shows that: (1) Digital Payment has a positive and significant effect on MSME income, (2) The use of Accounting Information has a positive and significant effect on MSME income, (3) Financial Literacy has a positive and significant effect on MSME income.
Co-Authors Anne Putri Aries Tanno Fadhilah, Zahra Nur Novatania, Elsa Putri, Ane