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All Journal Jurnal Pengembangan Manajemen, Bisnis, Keuangan dan Perbankan
sungkowo, wulandari
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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PENGARUH VOLUME PENJUALAN TERHADAP MODAL KERJA STUDI PADA PT. ELCO INDONESIA SEJAHTERA sungkowo, wulandari
PRISMAKOM Vol 21 No 2 (2024): PRISMAKOM
Publisher : Sekolah Tinggi Ilmu Ekonomi Yasa Anggana Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54918/prismakom.v22i1.107

Abstract

Pada dasarnya modal kerja merupakan bentuk pengelolaan terhadap aktiva lancar dan hutang lancar perusahaan dengan tujuan agar tercapainya keseimbangan antara peningkatan volume penjualannya, sehingga dapat memberikan kontribusi positif terhadap perusahaan. Karena ketertarikan pada masalah tersebut maka penulis mengambil judul “Pengaruh Volume Penjualan terhadap Modal Kerja” dengan objek penelitian pada PT. Elco Indonesia Sejahtera. Dalam penelitian ini, metode penelitian yang digunakan adalah deskriptif asosiatif yaitu permasalahan yang berkenan dengan pernytaan terhadap keberadaan variabel mandiri, baik hanya satu variabel atau lebih, dengan bentuk hubungan kausal yang menunjukan sebab akibat. Data yang digunakan adalah kuantitatif, kemudian dilanjutkan dengan uji kolerasi sederhana, uji regresi sederhana, uji koefisien determinasi. Dari hasil penelitian yang dilakukan berpengaruh negative dan positif dari uji kolerasi sederhana sebesar 0.580 adanya hubungan yang sedang antara volume penjualan terhadap modal kerja, berdasarkan hasil uji regresi sederhana Y = -0,470 + 1,866X, kemudian berdasarkan perhitungan koefisien determinasi diperoleh angka 0.337 yang berarti bahwa volume penjualan (X) terhadap modal kerja (Y) adalah sebesar 33,64% dan sisanya 66,36% dipengaruhi oleh faktor-faktor lain yang tidak dibahas pada penelitian ini.
PENGGUNAAN SEKURITAS TERSEDIA UNTUK DIJUAL DALAM MANAJEMEN LABA DAN MANAJEMEN RASIO KECUKUPAN MODAL sungkowo, wulandari
PRISMAKOM Vol 22 No 1 (2024): PRISMAKOM
Publisher : Sekolah Tinggi Ilmu Ekonomi Yasa Anggana Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54918/prismakom.v22i2.121

Abstract

The purpose of this study is to examine whether Indonesian bankings practice earning and capital adequacy ratio management using available for sale- securities. Samples were 30 banks selected by purposive sampling method from conventional banking companies listed in Indonesia Stock Exchange during the observation period 2011-2013. This study use two multiple linear regression models. The first model is about to detect bank manager use available for sale-securities to manage earning. Meanwhile, the second model is about to detect bank manager use available for sale-securities to manage capital adequacy ratio. The results of this study indicate that manager using available for sale-securities to manage earnings. However, manager doesn't use available for sale-securities to manage capital adequacy ratio. These findings indicate that managers use sale of available for sale securities to manage earning in bank.
PENGARUH DEBT RATIO TERHADAP RETURN ON EQUITY STUDI PADA PT. KARYA LESTARI MANDIRI GARUT sungkowo, wulandari; Apriliyani, Gita Rosita
PRISMAKOM Vol 24 No 1 (2026): PRISMAKOM
Publisher : Sekolah Tinggi Ilmu Ekonomi Yasa Anggana Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54918/prismakom.v24i1.157

Abstract

This study aims to determine how the Debt Ratio (DR) is related to or affects Return on Equity (ROE). The data used is secondary data obtained from financial reports for the period 2014-2019. The analysis method used was ratio measurement, consisting of the Debt Ratio using the Debt Ratio formula, Return on Equity using the Return on Equity formula, simple correlation analysis, and simple regression analysis of the coefficient of determination using the SPSS program. The results showed that during the 2014-2018 period, the Debt Ratio and Return on Equity fluctuated. The test conducted using simple linear regression analysis produced the regression equation Y=-2.496+0.432X, which means that every 1 increase in Debt Ratio will affect an increase in Return On Equity of 0.432, and if Debt Ratio = 0, the value of Return On Equity is -2.429. And from the results of the coefficient of determination analysis, an R-Square value of 0.233 was obtained, which means that the effect of the Debt Ratio on Return on Equity is 23.33%, while the remaining 76.67% is influenced by other factors that were not examined.
Co-Authors Apriliyani, Gita Rosita