Analisis Pengelolaan Persediaan Dan Perputaran Piutang Terhadap  Tingkat  Profitabilitas  Koperasi  Pada  KPN Nur Afiah  Unit  Usaha   Toko  RSUP  Wahidin  Sudirohusodo Makassar Periode (2020-2022)

Rizky Ridayani; Pra Gemini; Fausiah Fausiah

doi:10.61132/lokawati.v1i6.371

Authors

Rizky Ridayani STIM-LPI Makassar
Pra Gemini STIM-LPI Makassar
Fausiah Fausiah STIM-LPI Makassar

DOI:

https://doi.org/10.61132/lokawati.v1i6.371

Keywords:

Inventory Turnover, Receivables Turnover, Profitability

Abstract

The aim of this research is to determine the relationship between Inventory Turnover and Receivables Turnover on Cooperative Profitability Levels. The research method used in this research is the comparative analysis method. The sample used in this research used a purposive sampling method, namely financial reports in the form of balance sheets and profits/losses of KPN Nur Afiah RSUP Wahidin Sudirohusodo Makassar for the period 2020-2022. Net Profit Margin (NPM) is an analysis in this research to show that Inventory Turnover and Receivables Turnover on Profitability Levels have a very big influence. Furthermore, Inventory Turnover describes how much current assets turn into cash, likewise, Receivables Turnover describes how much current assets turn into cash. Meanwhile, profitability describes how big a cooperative or company's ability is to generate profits.

Downloads

Download data is not yet available.

References

Amaral Canizio, M. (2017). Pengaruh Perputaran Kas,Perputaran Piutang, Perputaran Persediaan Terhadap Profitabilitas Pada Supermarket Di Timor Leste. E-Jurnal Ekonomi Dan Bisnis Universitas Udayana, 10, 3527. https://doi.org/10.24843/eeb.2017.v06.i10.p04

Astuti, E. P., & Aprianti, S. (2020). Pengaruh Perputaran Piutang dan Perputaran Persediaan Terhadap Profitabilitas Pada PT. Mustika Ratu Tbk. Jurnal SEKURITAS (Saham, Ekonomi, Keuangan Dan Investasi), 3(2), 176. https://doi.org/10.32493/skt.v3i2.4304

Damayanti, I. F. I. (2018). Pengaruh Likuiditas Terhadap Profitabilitas Perusahaan Makanan dan Minuman yang terdaftar di BEI 2010-2015. Pengaruh Likuiditas Dan Solvabiltas Trhadap Profitabiltas, 3(3), 49–58.

Ferdi, A., & Siswanti, T. (2019). Pengaruh Perputaran Kas Dan Perputaran Persediaan Terhadap Profiitabilitas (Study Empiris Perusahaan manufaktur Sektor Makanan dan Minuman Yang Terdaftar Di BEI Periode 2014-2017). Jurnal Bisnis Dan Akuntansi Unsurya, 4(1), 1–14.

Hakim Nur Lukman, Rizal Noviansyah, W. W. M. (2018). Jurnal Riset Akuntansi Jurnal Riset Akuntansi. Jurnal Riset Akuntansi, 1(2), 63–71.

Rahmawati, E. K. (2019). Pengaruh Profitabilitas, Leverage, Likuiditas, dan Ukuran Perusahaan Terhadap Pengungkapan Internet Financial Reporting Serta Dampaknya Terhadap Harga Saham. http://repository.unpas.ac.id/41430/

Ridho. (2018). Bab II Landasan Teori. Journal of Chemical Information and Modeling, 53(9), 1689–1699.

Yazid Salam Sinaga, Sahat Simatupang, & Heriyawan Hutagalung. (2023). Analisis Pengendalian Piutang Terhadap Risiko Piutang Tak Tertagih Pada Pt.Tri Sapta Jaya Sibolga. Jurnal Ekonomi Bisnis Dan Manajemen, 1(2), 126–137. https://doi.org/10.59024/jise.v1i2.113