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The Effect of Working Capital on Profitability (Roa) at PT. Tiga Pilar Sejahtra Food, Tbk Period (2018-2022) Listed on the Indonesian Stock Exchange Ika Cahyati Nur Amin; Abdul Muttalib; Tenri Syahriani
Agency Journal of Management and Business Vol. 4 No. 2 (2024): July 2024
Publisher : Pustaka Digital Indonesia

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Abstract

The aim of this research is a type of quantitative research with the aim of finding out whether working capital has an effect on profitability (ROA) at PT Tiga Pilar Sejahtra Food, Tbk for the period 2018 - 2022. The type of data used in this research is quantitative. Data collection was carried out using financial report collection techniques which were accessed via the website www.idx.co.id. In this research, the data sources used in data collection include secondary data. Based on the results of data research using statistical calculations through the Statistical Package for the Social Science (SPSS) Version 26 application regarding the effect of working capital on profitability (ROA) at PT. Tiga Pilar Sejahtra Food, Tbk for the period (2018 – 2022) which was listed on the Indonesian Stock Exchange which was discussed in the previous chapter, the author draws an important conclusion, namely that working capital has a positive and significant effect on profitability (ROA). This is proven by the results of the t test calculation, namely tcount > ttable (3.648 > 3.18) and the significance value of working capital < 0.05 (0.036 < 0.05) and the correlation test value (R) of 0.903. Working capital must be in line with profitability, because stable and continuously increasing working capital and profitability will invite investors to invest their shares in PT Tiga Pilar Sejahtra Food, Tbk.
Implementation of Transparency and Accountability in Financial Management of Village Fund Allocation in 2022 in Pandai Village, Woha District, Bima District Nasrullah Nasrullah; Abdul Muttalib; Kahar Kahar; Ari Anggareksa
Jurnal Ilmu Manajemen Profitability Vol. 8 No. 1 (2024): FEBRUARI 2024
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/profitability.v8i1.14080

Abstract

This research is a type of qualitative research which aims to explore the implementation of transparency and accountability in the financial management of Village Fund allocations (ADD) in Pandai Village, Woha District, Bima Regency, in 2022. In the context of regional autonomy, the village government has the responsibility to independently manage the resources and funds provided to improve development and welfare of the community. This research uses primary and secondary data, with data collection techniques in the form of observation, interviews and documentation. The research results show that Pandai Village has implemented the principles of accountability and transparency in all stages of ADD management, from planning to reporting. The application of the accountability principle involves responsibility and reporting, which has been implemented through an online system and monthly accountability reports submitted to the relevant agencies. This process involves all relevant agencies, the Village Consultative Body (BPD), and the village community. In the aspect of transparency, Pandai Village actively involves the community in planning through village meetings, where community participation is highly valued. In addition, the implementation of physical and non-physical activities funded by ADD is made open through information boards, billboards and quarterly accountability placed in front of the village office. The Pandai Village community is actively involved in every stage, from village deliberations to evaluating the implementation of activities. Thus, Pandai Village has succeeded in implementing transparency and accountability in ADD management, creating community involvement, and providing clear information regarding the use of village funds. The application of these principles is an important basis for realizing good governance at the village level..