Article Per Year (5 Year)
p-Index From 2021 - 2026
0.562
P-Index
This Author published in this journals
All Journal Journal of Accounting and Finance
Haeril Haeril
Universitas Ichsan Sidenreng Rappang
Economics, Econometrics & Finance

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
PENGARUH PERPUTARAN KAS DAN PERPUTARAN PIUTANG TERHADAP PROFITABILITAS PADA PERUSAHAAN SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2020-2022 Moh. Khairul Aswan; Haeril Haeril; Lisra Lisra
Journal Of Accounting And Finance Vol 1 No 2 (2025): Hal, 01-100
Publisher : Universitas Ichsan Sidenreng Rappang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan untuk mengetahui apakah perputaran kas dan perputaran piutang berpengaruh secara parsial dan simultan terhadap profitabilitas. Data yang diperoleh dengan metode purposive sampling dengan kriteria (1) Perusahaan sub sektor makanan dan minuman yang terdaftar di bursa efek indonesia tahun 2020 – 2022 (2) Perusahaan sub sektor makanan dan minuman yang menerbitkan laporan keuangan lengkap dan tepat waktu di tahun 2020 – 2022 (3) Perusahaan sub sektor makanan dan minuman yang mendapatkan laba di tahun 2020 – 2022. Hasil analisis menunjukkan bahwa data-data yang digunakan didalam penelitian ini adalah memenuhi asumsi klasik, yang meliputi: tidak terjadi gejala multikolinieritas, tidak terjadi gejala heteroskedastisitas, dan data terdistribusi normal. Dari hasil analisis regresi linear berganda menunjukkan bahwa secara parsial perputaran kas berpengaruh negatif dan signifikan terhadap profitabilitas. Sedangkan perputaran piutang secara parsial tidak berpengaruh dan tidak signifikan terhadap profitabilitas. Ketiga variabel yang digunakan dalam penelitian ini (Perputaran Kas dan Perputaran Piutang) secara simultan berpengaruh positif dan signifikan terhadap profitabilitas.
ANALYSIS OF FINANCIAL PERFORMANCE DEVELOPMENT OF PT. JAPFA COMFEED INDONESIA TBK REGISTERED ON THE INDONESIA STOCK EXCHANGE (PERIOD 2021-2023) Nurul Maqfirah Putri Nurman; Haeril Haeril; Jumria Basri
Journal Of Accounting And Finance Vol 1 No 2 (2025): Hal, 01-100
Publisher : Universitas Ichsan Sidenreng Rappang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze how the development of financial performance at PT. Japfa Comfeed Indonesia Tbk. This study uses a quantitative method, namely data presented in the form of numbers. The results of this study indicate that the company's financial condition is not good. Because PT. Japfa Tbk recorded sales of IDR 11.76 trillion in the first quarter of 2023. These sales fell 3.22% compared to the same period last year of IDR 12.15 trillion. Based on JAPANFA's financial report released on Thursday (27/4), the decline in sales caused the commercial livestock segment to plunge 3.69% to IDR 4.49 trillion. The livestock processing and consumer product segments fell 0.09% to IDR 1.84 trillion.
ANALYSIS OF THE DEVELOPMENT OF PT'S FINANCIAL PERFORMANCE. BANK RAKYAT INDONESIA WHICH GOES PUBLIC ON THE INDONESIAN STOCK EXCHANGE Laura Angelina; Haeril Haeril; Jumriah Basri
Journal Of Accounting And Finance Vol 2 No 1 (2025): Hal, 01-58
Publisher : Universitas Ichsan Sidenreng Rappang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61912/lajonga.v2i1.144

Abstract

In the 2020-2022 period the financial performance of PT. Bank Rakyat Indonesia experienced fluctuations which gave a bad signal to stakeholders. Therefore, this research aims to analyze the financial performance ratios of PT. Bank Rakyat Indonesia from 2020-2022 using liquidity, solvency and profitability ratios. This research uses quantitative descriptive methods. The data used is secondary data in the form of PT's financial reports. Bank Rakyat Indonesia is published on the Indonesian Stock Exchange using data collection methods, namely documentation techniques. The data analysis technique used is using ratio analysis techniques in the form of liquidity consisting of the Current Ratio and Quick Ratio, solvency consisting of the Debt to Assets Ratio and Debt to Equity Ratio, and profitability consisting of Return on Assets and Return on Equity. The research results show that liquidity ratios, both CR and QR, have decreased but the percentages meet established industry standards so they are in the "good" category. The solvency ratio, namely the DAR, fluctuates with a percentage that does not meet industry standards so it is categorized as "not good", while the DER also fluctuates but the percentage meets industry standards so it is categorized as "good". As for profitability ratios, ROA and ROE experienced successive increases in each period but did not meet industry standards so they were categorized as "poor".
Co-Authors Jumria Basri Jumriah Basri Laura Angelina Lisra Lisra Moh. Khairul Aswan Nurul Maqfirah Putri Nurman