Pengendalian Modal Kerja Sebagai Upaya Meningktkan Profitabilitas Koperasi (Studi Pada Koperasi Unit Desa “Batu” Periode 2012-2014)

Working capital is one of the elements that must be managed properly and wisely by the cooperative. Working capital management of good will have a positive impact on the cooperative, one to increase the profitability desired. Working capital management is done by controlling the working capital to fit the needs that are not advantages and disadvantages. The purpose of this study was to determine how to control working capital in order to enhance profitability at KUD "BATU" during the last three periods. Type this experiment is a descriptive study. Based on the results of research conducted, it can be seen that the ratio of profitability cooperative has fluctuations and tend to decline in the three study periods. This shows the lack of efficiency of working capital so it can not achieve the desired profitability. Things need to be done by the cooperatives associated with increased profitability is to make projections of financial statements to estimate expenditures and receipts obtained and lower costs incurred for the cooperative\u27s operations

Analisis Pengaruh Rasio Modal Kerja terhadap Profitabilitas (Studi pada Perusahaan Food And Beverage yang Terdaftar di Bursa Efek Indonesia (Bei) Selama Periode Tahun 2013-2015)

Management conducted by the company in maximizing profit, the danger is the management of financial management of working capital. Working capital management can be said effectively should be able to balance between the source and also the use of working capital. If the use of working capital is higher than the working capital obtained, then certainly the company will lose. This research can be done to know the influence. Against Return on Assets. This type of research is explanatory research. The population in this research is food and beverage companies listed in Indonesia Stock Exchange Period 2013-2015 and obtained 14 sample companies selected based on certain criteria that are adjusted to the purpose of research. The method used in this research is multiple linear regression analysis. The results of this study indicate that Cash Turnover, Inventory Turnover and Turnover. Adjusted R Square value of 0,555 indicating 55,5% ROA can be explained through Cash Turnover, Inventory Turnover and Account Receivable Turnover, while the rest is explained by other variables in this research. Kеywords: Cash Turnover, Inventory Turnover, Accounts Receivable Turnover, Return On Assets, Profitability АBSTRАK Pengelolaan yang dilakukan oleh Perusahaan dalam memaksimalkan laba mencakup banyak hal, salah satunya adalah pengelolaan keuangan yaitu pengelolaan modal kerja.Pengelolaan modal kerja dapat dikatakan efektif apabila Perusahaan mampu menyeimbangkan antara sumber dan juga penggunaan modal kerja. Apabila penggunaan modal kerja lebih tinggi dari pada sumber modal kerja yang didapatkan, maka dapat dipastikan bahwa Perusahaan akan mengalami kerugian. Penelitian ini bertujuan untuk mengetahui pengaruh variabel bebas yang terdiri dari Perputaran Kas, Perputaran Persediaan dan Perputaran Piutang secara simultan dan parsial terhadap variabel terikat yaitu Return On Assets. Jenis penelitian ini adalah penelitian penjelasan (Explanatory Research). Populasi dalam penelitian ini adalah Perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia Periode 2013-2015 dan didapat 14 Perusahaan sampel yang terpilih berdasarkan kriteria tertentu yang disesuaikan dengan tujuan penelitian. Metode yang digunakan dalam penelitian ini adalah analisis regresi linear berganda. Hasil penelitian ini menunjukkan bahwa Perputaran Kas, Perputaran Persediaan dan Perputaran Piutang berpengaruh signifikan. Nilai Adjusted R Square sebesar 0,555 yang menunjukkan bahwa 55,5% ROA dapat dijelaskan melalui variabel Perputaran Kas, Perputaran Persediaan dan Perputaran Piutang, sedangkan sisanya dijelaskan oleh variabel lain diluar penelitian ini. Kаtа Kunci: Perputaran Kas, Perputaran Persediaan, Perputaran Piutang, Return On Asset, Profitabilita

Penggunaan Analisis Rasio Keuangan Untuk Menilai Kinerja Keuangan Perusahaan ( Studi Pada PT. Semen Indonesia ( Persero), Tbk Periode 2012-2014)

This research was aimed to understand financial performance of PT. Semen Indonesia (Limited), Tbk , when the measurent was emphasized on liquidity, solvability, activity , and profitability. Result of analysis against financial ratios was also considered. Research type was descriptive. Data analysis technique started with data collection, and it was followed by the calculation of financial ratios and cash flow with the existing standarts. Result of research indicated that of 12 ratios considered, there were 5 ratios reaching industrial standard , and the other 7 rations were not achieving the standard of company industr

Pengaruh Struktur Modal terhadap Nilai Perusahaan (Studi pada Perusahaan Sub Sektor Makanan dan Minuman yang Listing di Bursa Efek Indonesia Tahun 2011-2015)

This study аims to determine the effect of cаpitаl structure with LtDER аnd DER vаriаbles on firm vаlue with vаriаble PBV аnd PER. This reseаrch wаs conducted on food аnd beverаge sub-sector in 2011-2015 which is listed on BEI becаuse it is one of the sectors thаt is immune to the weakening of financial performance. The reseаrch method used is quаntitаtive with аn explаnаtory аpproаch thаt emphаsizes on the dаtа in the form of numbers then processed аnd analyzed by stаtisticаl methods. The sаmple selection wаs determined by using purposive sаmpling technique. Bаsed on the determined criteriа obtаined sаmple of 10 sаmples. Dаtааnаlysis using Stаtisticаl Pаckаge For Sociаl Science (SPSS) version 20 becаuse it is considered аppropriаte to test hypotheticаl models in this study.The results showed thаt the vаriаble of cаpitаl structure with vаriаble LtDER аnd DER either simultаneously or pаrtiаlly influenced significаntly to firm vаlue with vаriаble of PBV аnd PER. LtDER hаs а positive аnd significаnt influence on PBV аnd PER, whereаs DER hаs а negаtive аnd significаnt influence on PBV аnd PER

Pengaruh Ukuran Perusahaan, Profitabilitas, Dan Solvabilitas Terhadap Audit Delay (Studi Pada Perusahaan Lq 45 Sub-sektor Bank Serta Property Dan Real Estate Yang Terdaftar Di Bursa Efek Indonesia (Bei) Tahun 2010 – 2014)

The purpose of this study is to determine the significant influence simultaneously and partially between Firm Size, Profitability, and Solvency toward the Audit Delay in LQ 45 sub-sectors banks, property and real estate that are listed on the Indonesia Stock Exchange (IDX) Period 2010-2014. The independent variable in this study is Firm Size with its indicator is Total Assets, Profitability with its indicator is Return on Assets, and Solvency with its indicator is Debt to Assets Ratio. The dependent variable is Audit Delay, calculated from the time deviation between the date of the financial statements and the date of the independent auditor's report. This research is a causal comparative and quantitative research using purposive sampling technique in the sample determination that produces 11 samples of companies. The analysis model that is used in this research is multiple linear regression model. The results from the study showed that simultaneously Firm Size, Profitability, and Solvency has influences on Audit Delay, partially Firm Size and Solvency has influences on Audit Delay, while Profitability has no influence on Audit Delay

Analisis Perbandingan Pendanaan Leasing Dan Hutang Jangka Panjang Dalam Pengadaan Aktiva Tetap (Studi Pada Po. Anto Wijaya Tour Ponorogo)

This study aims to determine the effectiveness of two alternative financing is leasing and long-term debt. This type of research is descriptive research with case study approach. Data analysis techniques in this study use financial ratio analysis, procurement of fixed assets, leasing financing, long-term debt financing, and the financing source selection. This case study is PO. Anto Wijaya Tour Ponorogo as the company engaged in the transportation field. The results of these studies show that analysis of decision making alternative sources of funding are the most profitable for the company to use a comparison method by comparing the cash outflow cash outflow sources of financing cash outflow leasing with long-term debt financing. The funding source has the smallest present value cash outflow that will be used by the PO. Anto Wijaya Tour in the procurement of fixed assets. Based on the calculation and analysis procedures in terms of financing leasing is more effective than an alternative long-term debt

Evaluasi Sistem Akuntansi Pembelian Dan Pengeluaran Kas Dalam Upaya Mendukung Pengendalian Intern Perusahaan (Studi Pada PT. Merck Sharp Dohme Pharma Pandaan)

Accounting information system is a system that processes the data and transactions in order to produce useful information for planning, control and operate the business. The accounting system must have happened to any company is the purchase accounting system and cash expenditures are used to hold the goods needed by the company and payment. For companies that conduct production, inventory (raw and auxiliary materials) is the most important factor because without a sufficient supply of production will be hampered. However, when a preliminary investigation in August-September 2014 in PT. Merck Sharp Dohme Pharma Pandaan, researchers found that no less important is the supply of consumables (consumables). Consumable goods shortages could potentially stop production and delivery of goods. The focus of research in this study is the purchase accounting system and cash expenditures include related functions, documents and records used, the procedure is compiled, and the efforts of internal control of companies which includes the organizational structure of the company, authority systems and procedures, practice healthy, and employees qualified. The purpose of this study is to evaluate the application of purchase accounting system consumable goods and disbursements at PT. Merck Sharp Dohme Pandaan Pharma. Researchers hope this study can be input for the company\u27s survival

Penggunaan Rasio Keuangan Untuk Mengukur Kinerja Keuangan Perusahaan (Studi Pada PT. Astra Otoparts, Tbk Dan PT. Goodyer Indonesia, Tbk Yang Go Public Di Bursa Efek Indonesia)

The purpose of this study was to show the comparison of financial performance in terms of financial ratios analysis which is: liquidity ratios (Current Ratio, Quick Ratio, Cash Ratio), activity ratios (Inventory Turn Over, Fixed Asset Turn Over, Total Asset Turn Over), leverage ratios (Total Debt to Total Asset, Total Debt to Equity Ratio), profitability ratios (Net Profit Margin, Return of Investment, Return on Equity).The object of this study are PT. Astra Otoparts, Tbk and PT. Goodyear Indonesia, Tbk that go public in Indonesia Stock Exchange (BEI). This type of research is descriptive study. The focus of this research is the company's financial statements: balance sheets and the profit and losses of the period 2013-2015. The study was conducted through the official website the Indonesia Stock Exchange (BEI) on the official website www.idx.co.id. Sources of data used in the study are secondary data. Data collection techniques used in this study is documentations. The analysis of data used in this study is descriptive analysis. The results of financial ratios analysis which is liquidity ratios, activity ratios, leverage ratios and profitability ratios in periode 2013-2015 show that the financial performances by PT. Astra Otoparts, Tbk was better than PT. Goodyear Indonesia, Tbk

Optimalisasi Retribusi Pelayanan Pasar Guna Peningkatan PAD di Kabupaten Tulungagung

The background to be done of this research is caused by the market service or facilities that provided by the local government they are they are the kios, the los, and the yard in the market that havenot been used optimally and make the revenue of levy isnot optimally yet. The market service or facilities are the kios, the los, and the yard in the market inside and outside. The case study with qualitative approach is choosen to explain and describe the result in this research. The result shows that beside the potential of the kios, the los that havenot been optimized there are still other potential is the pay tat is paid by the taders that isnot entry to the regions cash