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All Journal Jurnal Pengabdian Masyarakat Bestari (JPMB) International Journal of Business and Applied Economics (IJBAE) Jurnal Ilmiah Accusi
Nainggolan, Rahel Junita
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences

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Analysis Of Working Capital Turnover To Optimize Profit Growth In Perusahaan Daerah Air Minum (PDAM) Tirta Malem Kabanjahe Saur Melianna; Winarto; Nadapdap, Kristanty M N; Sipayung, Tri Dharma; Rajagukguk, Tiur; Nainggolan, Rahel Junita; Munthe, Pupu Sulayas Br
Jurnal Ilmiah Accusi Vol. 6 No. 1 (2024): Jurnal Ilmiah Accusi Vol 6(1) Mei 2024
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/a6j5ey39

Abstract

This research aims to analyze the working capital turnover of the Perusahaan Daerah Air Minum (PDAM) Tirta Malem Kabanjahe to optimize profit growth in the five year period (2015-2019). The data analysis method starts from collecting data, analyzing data, and drawing conclusions. The research results show that the working capital turnover of the Perusahaan Daerah Air Minum (PDAM) Tirta Malem Kabanjahe cannot be said to be optimal, because the working capital the company has each year is negative. This tendency can be caused by the company's current debt continuing to increase and cannot be met or financed by current assets. This indicates that the company's sales activities still involve a lot of current debt. Profit growth experienced fluctuations which tended to be significant as a result of the losses experienced by the company during 2015, 2017 and 2018. The working capital turnover of the Perusahaan Daerah Air Minum (PDAM) Tirta Malem Kabanjahe has not been able to optimize the company's profit growth
Improving MSME Marketing Performance Through Digital Business Literacy Mesakh, Januardi; Saragih, Rintan; Situmorang, Duma Rahel; Panjaitan, Rike Yolanda; Silalahi, Mulatua P.; Sipayung, Tri Darma; Sibarani, Apriani Magdalena; Sipayung, Saur Melianna; Simanjuntak, Rimky Mandala Putra; Nainggolan, Rahel Junita
Jurnal Pengabdian Masyarakat Bestari Vol. 3 No. 7 (2024): July 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/jpmb.v3i7.10503

Abstract

Currently, digital business development is increasingly rapid. Digitalization plays a very important role for companies, especially MSMEs, to increase product sales. Consumers can easily access products through the service provider's digital services. Therefore, the aim of this community service is to provide an understanding of digital business skills to MSME stakeholders in Medan, North Sumatra, by involving 15 MSME actors. This is in line with one of the government programs to help MSMEs optimize the use of information and communication technology in their business operations, known as the MSME go digital program. This activity is expected to help MSME players better understand and improve their digital business capabilities and improve business performance.
Evaluation of the Implementation of Internal Control on Cash Sales at CV. Rudang Jaya Nainggolan, Rahel Junita; Sebayang, Gaby Ibrenna
International Journal of Business and Applied Economics Vol. 3 No. 1 (2024): January 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijbae.v3i1.7840

Abstract

This research aims to determine the description of the system in the company and evaluate whether the internal control structure for cash sales that has been implemented by the company is adequate and has been implemented effectively. Data collection techniques in this research were carried out using two techniques, namely library techniques obtained through books, previous research, papers, journals and articles. The second technique is a field technique obtained through interview, observation and documentation techniques. Data analysis was carried out by comparing the implementation of internal control over cash sales implemented by the company with existing theories. The results of the research and discussion show that the implementation of internal control over cash sales at CV. Rudang Jaya is good, visible from organizational elements, elements of authorization and recording procedures, as well as elements of healthy practices.  Therefore, companies need to supervise the implementation of internal control over cash sales so that the company's existing system can continue to run smoothly..
Analysis Of Working Capital Turnover To Optimize Profit Growth In Perusahaan Daerah Air Minum (PDAM) Tirta Malem Kabanjahe Saur Melianna; Winarto; Nadapdap, Kristanty M N; Sipayung, Tri Dharma; Rajagukguk, Tiur; Nainggolan, Rahel Junita; Munthe, Pupu Sulayas Br
Jurnal Ilmiah Accusi Vol. 6 No. 1 (2024): Jurnal Ilmiah Accusi Vol 6(1) Mei 2024
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/a6j5ey39

Abstract

This research aims to analyze the working capital turnover of the Perusahaan Daerah Air Minum (PDAM) Tirta Malem Kabanjahe to optimize profit growth in the five year period (2015-2019). The data analysis method starts from collecting data, analyzing data, and drawing conclusions. The research results show that the working capital turnover of the Perusahaan Daerah Air Minum (PDAM) Tirta Malem Kabanjahe cannot be said to be optimal, because the working capital the company has each year is negative. This tendency can be caused by the company's current debt continuing to increase and cannot be met or financed by current assets. This indicates that the company's sales activities still involve a lot of current debt. Profit growth experienced fluctuations which tended to be significant as a result of the losses experienced by the company during 2015, 2017 and 2018. The working capital turnover of the Perusahaan Daerah Air Minum (PDAM) Tirta Malem Kabanjahe has not been able to optimize the company's profit growth
Co-Authors Duma Rahel Situmorang, Duma Rahel Mesakh, Januardi Munthe, Pupu Sulayas Br Nadapdap, Kristanty M N Panjaitan, Rike Yolanda Rintan Saragih, Rintan Saur Melianna Saur Melianna Sipayung, Saur Melianna Sebayang, Gaby Ibrenna Sibarani, Apriani Magdalena Silalahi, Mulatua P. Simanjuntak, Rimky Mandala Putra Sipayung, Tri Darma Tiur Rajagukguk, Tiur Tri Dharma Sipayung, Tri Dharma WINARTO