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JURNAL CAPITAL : Kebijakan Ekonomi, Manajemen dan Akuntansi
Published by Sekolah Tinggi Ilmu ekonomi Semarang
ISSN : -     EISSN : 27231054     DOI : https://doi.org/10.33747
Core Subject : Economy, Humanities, Science,
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
The CAPITAL Journal is a scientific journal that can be accessed openly for academics, researchers, students, lecturers and professional practitioners published by STIE Semarang. The journal CAPITAL is a periodical publication (twice a year, published in July and December) with the main objective to disseminate scientific findings in the fields of Economic Policy, Management and accounting. Capital Journal is indexed by Google Scholar, and several other indexers. Jurnal CAPITAL adalah sebuah jurnal ilmiah yang dapat diakses secara terbuka untuk para akademisi, peneliti, mahasiswa, dosen dan praktisi frofesional yang diterbitkan oleh STIE Semarang. Jurnal CAPITAL merupakan publikasi berkala (dua kali setahun, terbit pada bulan Juli dan Desember) dengan tujuan utama untuk menyebarluaskan temuan-temuan ilmiah di bidang Kebijakan Ekonomi, Manajemen dan akuntansi. Jurnal Capital diindeks oleh Google Scholar, dan beberapa pengindeks lain.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 134 Documents
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ANALISIS PERPUTARAN PIUTANG USAHA, PERPUTARAN HUTANG USAHA DAN PERPUTARAN PERSEDIAAN TERHADAP MODAL KERJA Sarbullah, Sarbullah; Marhamah, Marhamah; Nindita, Yoga; Rizkiyani, Putri Nisma
JURNAL CAPITAL : Kebijakan Ekonomi, Manajemen dan Akuntansi Vol 7 No 1 (2025): jurnal capital
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33747/capital.v7i1.298

Abstract

Working capital represents the total current assets used to finance the company's daily operational activities. Lack of managerial attention to working capital management can lead to various issues such as uncollectible receivables, delays in supplier payments, and excessive inventory accumulation. This study aims to analyze the effect of receivables turnover, payables turnover, and inventory turnover on working capital at CV Sumber Jaya Makmur Purbalingga. The method used is descriptive quantitative, employing multiple linear regression analysis, classical assumption tests, t-tests, F-tests, and the coefficient of determination using SPSS version 23. The data analyzed consists of financial reports over a 72-month period from January 2017 to December 2022. The results indicate that only receivables turnover has a significant effect on working capital (Sig. 0.000 < 0.05), while payables turnover and inventory turnover do not show a significant impact. The model demonstrates an estimation strength of 55.4%. These findings highlight the importance of receivables management in maintaining stable working capital. Future researchers are encouraged to consider additional variables such as liquidity ratios as alternative predictors of working capital.
PENGARUH CITRA MEREK, HARGA, DAN PROMOSI TERHADAP KEPUTUSAN PEMBELIAN PADA TOMORO COFFEE SEMARANG Musfiyana, Risma; Sasono, Eko; Subekti, Heni
JURNAL CAPITAL : Kebijakan Ekonomi, Manajemen dan Akuntansi Vol 7 No 1 (2025): jurnal capital
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33747/capital.v7i1.299

Abstract

In the midst of increasingly fierce coffee industry competition, coffee shop businesses in Indonesia are faced with big challenges to remain relevant and attractive to customers. Dependence on quality raw materials, price competitiveness and promotion of needs to present special customer experiences become crucial factors.Tomoro Coffee comes as an example of how a coffee brand can developrapidly in a short time. With the support of technology, innovative strategies, and commitment to product quality, Tomoro Coffee won the hearts of Indonesian consumers. With the support of technology, innovative strategies, and commitment to product quality, Tomoro Coffee won the hearts of Indonesian consumers. Founded in August 2022 by Xing Wei Yuan, Tomoro Coffee now has more than 200 outlets throughout Indonesia.This study aims to determine the effect of brand image, price, and promotion on purchasing decisions at Tomoro Coffee in the city of Semarang. The population in this study was Tomoro Coffee customers in the city of Semarang. The sampling technique used by purposive sampling with 100 respondents is determined using the lemeshow formula. Research data were analyzed using multiple regression methods. The results showed that the brand image had an influence on purchasing decisions, prices had an influence of purchasing decisions, then promotion also had an influence on purchasing decisions.
DETERMINAN LIKUIDITAS DAN SOLVABILITAS TERHADAP KINERJA KEUANGAN PERUSAHAAN SEKTOR TELEKOMUNIKASI DI BURSA EFEK INDONESIA Milati, Nela Aini; Hartoto, Witjaksono Eko; santoso, aprih
JURNAL CAPITAL : Kebijakan Ekonomi, Manajemen dan Akuntansi Vol 7 No 1 (2025): jurnal capital
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33747/capital.v7i1.300

Abstract

Abstract. This study aims to analyze the effect of liquidity and solvency on the financial performance of telecommunications companies listed on the Indonesia Stock Exchange (IDX). The data used are secondary data obtained from the Indonesia Stock Exchange website for telecommunications companies from 2019 to 2023. The data were analyzed using multiple linear regression analysis. The results show that the current ratio has a negative and significant effect on return on assets, while the debt-to-equity ratio and debt-to-asset ratio have no effect on return on assets. Keyword: Current Ratio, Debt to Equity Ratio, Debt to Asset Ratio, dan Return on Asset.
KINERJA KEUANGAN DALAM SOROTAN: APA YANG MEMPENGARUHINYA? marhamah, Marhamah; Widyartati, Penta
JURNAL CAPITAL : Kebijakan Ekonomi, Manajemen dan Akuntansi Vol 7 No 1 (2025): jurnal capital
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33747/capital.v7i1.304

Abstract

Return on Asset (ROA) is a ratio used to measure profitability. It is a financial ratio that assesses how efficiently a company utilizes its total assets to generate profit. The research findings indicate that current ratio and debt to asset ratio have a significant effect on return on asset, whereas debt to equity ratio does not affect return on asset.

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