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Manajemen Bisnis dan Keuangan Korporat
Published by Yayasan Widyantara Nawasena Raharja
ISSN : 29886899     EISSN : 29886023     DOI : https://doi.org/10.58784/mbkk
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Manajemen Bisnis dan Keuangan Korporat is a double peer-reviewed journal published by the Yayasan Widyantara Nawasena Raharja. Manajemen Bisnis dan Keuangan Korporat will publish the articles bi-annually. The article submitted to Manajemen Bisnis dan Keuangan Korporat is written in Indonesian and it is not under consideration or published by other publishers.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 113 Documents
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Pengaruh perputaran kas, perputaran persediaan terhadap return on assets pada PT. Unilever Indonesia Tbk periode 2015-2024 Karundeng, Tesalonika Syalomita; Lambey, Robert; Kalalo, Meily Y.B.
Manajemen Bisnis dan Keuangan Korporat Vol. 3 No. 2 (2025)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/mbkk.422

Abstract

This study investigates the effect of cash turnover and inventory turnover as key indicators of working capital management on Return on Assets (ROA) at PT Unilever Indonesia Tbk during the 2015–2024 period. Employing a quantitative explanatory research design, this study uses quarterly secondary data obtained from the company’s published financial statements, comprising 40 observations. The data are analyzed using multiple linear regression after meeting classical assumption requirements. The results reveal that cash turnover has a positive and statistically significant effect on ROA, indicating that efficient cash utilization enhances corporate profitability. Inventory turnover also exerts a positive and significant influence on ROA, reflecting the importance of inventory efficiency in optimizing asset performance. Furthermore, both variables simultaneously have a significant impact on ROA, demonstrating the critical role of effective working capital management in corporate financial performance. These findings are consistent with signaling theory, where efficient asset management conveys positive signals regarding firm value and operational efficiency to investors. This study provides empirical evidence that strengthening cash and inventory turnover is essential for improving profitability and financial efficiency in large manufacturing firms within the consumer goods sector.
Analisis metode pencatatan dan penilaian persediaan berdasarkan PSAK 14 pada PT. Hasjrat Abadi Manado Simatupang, Yulindah Roma Parsaulian; Saerang, David Paul Elia; Lambey , Robert
Manajemen Bisnis dan Keuangan Korporat Vol. 3 No. 2 (2025)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/mbkk.425

Abstract

Inventory plays a strategic role as a current asset in trading companies, particularly in the automotive sector where products have high value and are prone to slow turnover. This study aims to analyze the methods of recording and valuation of car inventory at PT. Hasjrat Abadi Manado and to evaluate their compliance with PSAK 14. The research employs a qualitative approach with a case study design. Data were collected through observations, semi-structured interviews, and documentation, and analyzed using descriptive qualitative techniques by comparing company practices with the provisions of PSAK 14. The results show that the company has implemented a perpetual inventory recording method supported by a computerized Dealer Management System (DMS), which is consistent with PSAK 14. In addition, the valuation of car inventory uses the specific identification method, which is appropriate given the unique characteristics of each vehicle unit. However, the study finds that the company has not recognized impairment for slow-moving car inventory, even though its net realizable value has declined due to significant sales discounts. This practice is not fully in accordance with the lower of cost or net realizable value principle as required by PSAK 14. These findings highlight the need for improved inventory valuation policies to enhance the reliability of financial reporting.
Determinan kebijakan dividen dalam perspekif kinerja keuangan Kakiay, Gretalia Firanti; Lintong, Diana Nova
Manajemen Bisnis dan Keuangan Korporat Vol. 4 No. 1 (2026)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/mbkk.426

Abstract

This study investigates the effect of financial performance on dividend policy in property and real estate companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. Financial performance is proxied by profitability (Return on Assets), liquidity (Current Ratio), and leverage (Debt to Equity Ratio), while dividend policy is measured using the Dividend Payout Ratio. Employing a quantitative associative approach, this study analyzes secondary data obtained from annual financial statements of nine firms selected through purposive sampling, resulting in 36 firm-year observations. Multiple linear regression is used to test the proposed relationships. The empirical results indicate that profitability and liquidity do not have a significant effect on dividend policy, whereas leverage has a negative and significant effect. These findings suggest that firms with higher debt levels tend to prioritize debt repayment over dividend distribution. This study contributes to the dividend policy literature by providing empirical evidence from the post-pandemic period and highlighting the dominant role of leverage in dividend decisions within Indonesia’s property and real estate sector.

Page 12 of 12 | Total Record : 113

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