ANALYSIS OF WORKING CAPITAL TURNOVER ON PROFIT MARGIN IMPROVEMENT IN PT. JATI JAYA PERKASA MANDIRI IN MAKASSAR
Abstract
This study has the purpose to know The Work Capital Turnover in terms of increasing profit margin in PT Jati Jaya Perkasa Mandiri period 2014-2017. The subjects in this study were PT. Jati Jaya Perkasa Mandiri and research objects Financial statements for the period 2014-2017 covering items in the Balance Sheet and Income Statement report. Data collection method used in this research is documentation. Data analysis method used in this research was financial ratio analysis. Based on the results of research, it can be known that the performance of working capital management is seen from (1) the turnover of working capital is categorized as less because under 6 times (2) the increase of profit margin at company PT. Jati Jaya Perkasa Mandiri in 2014 amounted to 11.18% means that each rupiah sales generate profits of Rp 0.1118. Consecutive profit margin in 2015 amounted to 11.84% or increased by 0.66% compared to 2014; in 2016 of 8.30% or decreased by 3.54% compared to 2015; year 2017 of 7.91% or decreased by 0.39% compared to 2016.
Keywords
Full Text:
PDFReferences
Algifari. 2002. Analisis Regresi Teori, Kasus, dan Solusi. Yogyakarta: BPFE.
Aswin Nazar Yusdianto. 2010. Analisis Efisiensi Modal Kerja, Likuiditas, Solvabilitas, dan Rentabilitas pada Perusahaan Farmasi di BEI. Skripsi. Semarang: Fakultas Ilmu Sosial dan Ilmu Politik Universitas Diponegoro.
Bambang Riyanto. 2001. Dasar-dasar Pembelanjaan Perusahaan. Yogyakarta:
BPFE.
Brealy, Myers, Marcus. 2008. Dasar-Dasar Keuangan Manajemen Perusahaan
jilid 2. Edisi 5. Jakarta: Erlangga
Brigham & Houston. 2009. Dasar-Dasar Manajemen Keuangan. Edisi 10 buku
satu. Jakarta : Salemba Empat
Darsono dan Ashari. 2005. Pedoman Praktis Memahami Laporan Keuangan.Yogyakarta: Andi offset
Djarwanto PS. 2005. Pokok-Pokok Analisa Laporan Keuangan. Yogyakarta: BPFE
Handini Budi Cahyani. 2009. Analisis Efisiensi Modal Kerja pada Perusahaan Electronics dan Equipment yang terdaftar di Bursa Efek Indonesia Periode 2002-2006. Skripsi. Universitas Muhamadiyah Surakarta.
Hartono, Jogianto.” Pasar efisien sacara keputusan”. Gramedia pustaka utama, Jakarta, 2005.
Indri, koesmawan, Amilin. Analisis pengaruh efektivitas modal kerja dan operating assets turn over terhadap tingkat rentabilitas pada sektor industri dasar dan kimia yang tercatak di bursa efek jakarta, jurnal ekonomi vol. XV No. 39 Sep. / Okt. 2005.
Munawir. 2001. Analisis Laporan Keuangan. Bandung : Transito
Riyanto, Bambang. 2001. Dasar-dasar Pembelanjaa Perusahaan. Yogyakarta: BPFE
Sawir, Agnes. “Analisis kinerja keuangan dan perencanaan keuangan perusahaan”. Gramedia. Jakarta. 2004
Sugiyono. 2009. Statistika Untuk Penelitian : Alfabeta. Bandung
Sartono, Agus. “Manajemen Keuangan Teori dan Aplikasi”. BPFE, yogyakarta. 2001
DOI: https://doi.org/10.26618/jeb.v14i2.2066
Refbacks
- There are currently no refbacks.
Copyright (c) 2019 Jurnal Ekonomi Balance
This work is licensed under a Creative Commons Attribution 4.0 International License.