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Banking of Management: Implementation and Evaluation (Study Literature Review) Mohamad Yusuf Kurniawan; Christophorus Indra Wahyu Putra; Kamsariaty Kamsariaty; Abi Prasidi; Agus Setiawan
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 5 No. 3 (2025): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v5i3.2081

Abstract

The purpose of this literature review is to develop hypotheses regarding the influence between variables that can be used for further research in the field of risk management. The article on the influence of risk identification and risk assessment on the effectiveness of risk management mediated by risk mitigation capabilities is a scientific literature article in the field of risk management. The approach used in this literature review is descriptive qualitative. The data collection technique used is literature study or review of relevant previous articles. The data used in this descriptive qualitative approach comes from previous studies relevant to this study and sourced from academic online media such as Thomson Reuters Journal, Springer, Taylor & Francis, Scopus Emerald, Elsevier, Sage, Web of Science, Sinta Journal, DOAJ, EBSCO, Google Scholar, and digital reference books. In previous studies, one relevant previous article was used for each independent variable. The results of the literature review are as follows: 1) Net profit is related to banking management; 2) Total liabilities are related to banking management; and 3) Total assets are related to banking management.
Analisis Hubungan Manajemen Modal Kerja dan Kinerja Keuangan : Perspektif Profitabilitas Ardhan Ardiansyah Kawakibi; Mohamad Yusuf Kurniawan
Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan Vol. 4 No. 2 (2025): Mei: Jurnal Ekonomi, Manajemen Pariwisata Dan Perhotelan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jempper.v4i2.4810

Abstract

The purpose of this paper is to determine and analyze the effect of working capital management to firms’ profitability. This study describes the effect of Days of Receivable, Days of Inventory, Days of Payable, and Cash Conversion Cycle on Return on Assets (ROA) of firms. This research uses descriptive quantitative method performed on plastic manufacturing firms listed on the Indonesia stock exchanges during five periods using data collected from the annual financial statements of the firm. The data are analyzed using multiple linear regression analysis. The results of this research show that, partially, period of receivable and period of inventory have a significant and positive effect on profitability. This means that if the period of receivable and the periods of inventory increases, the profitability will increase. A significant and negative effect on profitability is inflicted by period of debt and cash conversion cycle. This means that if the period of debt and cash conversion cycle increases, the profitability of the firms will decrease.