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Pengaruh Perputaran Kas, dan Perputaran Piutang terhadap Profitabilitas pada Perusahaan manufaktur Nur Zarliani Uli; Endi Rustendi; Dany Luqyana Idris; Eva Yuniarti Utami; Wiwit Agustina
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 2 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i2.7360

Abstract

This study aims to determine the effect of cash turnover and expense turnover on profitability in manufacturing companies. Secondary data used in this study are financial reports of manufacturing companies listed on the IDX for the period 2020-2023. The independent variables in this study are cash turnover and billing turnover, while the dependent variable is profitability. The analysis method used in this study is panel data regression analysis, determination coefficient test (R2), F test and t test. The results of this study are cash turnover and billing turnover simultaneously have a significant effect on profitability. However, in a partial analysis, it shows that cash turnover partially has a significant effect on profitability. While financial turnover partially does not have a significant effect on profitability.
Pengaruh Literasi Keuangan, Sikap dan Kepribadian Terhadap Perilaku Keuangan UMKM Fachrurazi; Sutama Wisnu Dyatmika; Endi Rustendi; Made Susilawati; Musran Munizu
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 10 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i10.5408

Abstract

Micro, Small and Medium Enterprises (MSMEs) are an important part of the country and regions in increasing economic growth and reducing poverty. For countries with low per capita income, MSMEs are one of the indicators of successful development. Therefore, the government continues to strive so that MSMEs can continue to grow and develop. This study aims to determine the effect of financial literacy, financial attitudes, and personality on the financial behavior of MSMEs. This study is included in causal associative research. The respondents of this study were 96 wholesale and retail MSMEs. The primary data collection technique used a questionnaire instrument. Validity and reliability tests were carried out on the research data. The prerequisite analysis tests carried out included linearity tests, multicollinearity tests, and heteroscedasticity tests. The data analysis method in this study used multiple linear regression. The results of this study indicate that financial literacy, financial attitudes, and personality have a positive and significant effect on the financial behavior of MSMEs.
Pengaruh Laba Akuntansi, Komponen Arus Kas dan Dividend Yield Terhadap Return Saham Abdillah Arif Nasution; Endi Rustendi; Julie Theresya Pelamonia; Made Susilawati; Musran Munizu
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 10 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i10.5450

Abstract

This study aims to analyze and determine the Effect of Accounting Profit, Cash Flow Components, and Dividend Yield on Stock Returns. The research method used in this study is a descriptive statistical method. With verification testing using multiple regression (multiple regression). The data used is secondary data, namely the annual report of the company that was used as a sample in the study. The research sample was 12 companies listed on the Indonesia Stock Exchange in 2020-2023 which were taken using the purposive sampling method. The results of this study indicate that Accounting Profit, Operating Cash Flow, Investment Cash Flow, Funding Cash Flow, and Dividend Yield have a positive and significant effect on Stock Returns.
Pengaruh Literasi Keuangan, Sikap dan Kepribadian Terhadap Perilaku Keuangan UMKM Fachrurazi; Sutama Wisnu Dyatmika; Endi Rustendi; Made Susilawati; Musran Munizu
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 10 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i10.5408

Abstract

Micro, Small and Medium Enterprises (MSMEs) are an important part of the country and regions in increasing economic growth and reducing poverty. For countries with low per capita income, MSMEs are one of the indicators of successful development. Therefore, the government continues to strive so that MSMEs can continue to grow and develop. This study aims to determine the effect of financial literacy, financial attitudes, and personality on the financial behavior of MSMEs. This study is included in causal associative research. The respondents of this study were 96 wholesale and retail MSMEs. The primary data collection technique used a questionnaire instrument. Validity and reliability tests were carried out on the research data. The prerequisite analysis tests carried out included linearity tests, multicollinearity tests, and heteroscedasticity tests. The data analysis method in this study used multiple linear regression. The results of this study indicate that financial literacy, financial attitudes, and personality have a positive and significant effect on the financial behavior of MSMEs.
Pengaruh Laba Akuntansi, Komponen Arus Kas dan Dividend Yield Terhadap Return Saham Abdillah Arif Nasution; Endi Rustendi; Julie Theresya Pelamonia; Made Susilawati; Musran Munizu
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 10 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i10.5450

Abstract

This study aims to analyze and determine the Effect of Accounting Profit, Cash Flow Components, and Dividend Yield on Stock Returns. The research method used in this study is a descriptive statistical method. With verification testing using multiple regression (multiple regression). The data used is secondary data, namely the annual report of the company that was used as a sample in the study. The research sample was 12 companies listed on the Indonesia Stock Exchange in 2020-2023 which were taken using the purposive sampling method. The results of this study indicate that Accounting Profit, Operating Cash Flow, Investment Cash Flow, Funding Cash Flow, and Dividend Yield have a positive and significant effect on Stock Returns.
Pengaruh Perputaran Kas, dan Perputaran Piutang terhadap Profitabilitas pada Perusahaan manufaktur Nur Zarliani Uli; Endi Rustendi; Dany Luqyana Idris; Eva Yuniarti Utami; Wiwit Agustina
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 2 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i2.7360

Abstract

This study aims to determine the effect of cash turnover and expense turnover on profitability in manufacturing companies. Secondary data used in this study are financial reports of manufacturing companies listed on the IDX for the period 2020-2023. The independent variables in this study are cash turnover and billing turnover, while the dependent variable is profitability. The analysis method used in this study is panel data regression analysis, determination coefficient test (R2), F test and t test. The results of this study are cash turnover and billing turnover simultaneously have a significant effect on profitability. However, in a partial analysis, it shows that cash turnover partially has a significant effect on profitability. While financial turnover partially does not have a significant effect on profitability.