ANALISIS EFISIENSI DAN EFEKTIVITAS PENGGUNAAN MODAL KERJA PADA PERUSAHAAN SUB-SEKTOR ANEKA INDUSTRI ELEKTRONIKA YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PADA PERIODE 2017-2019

Bornok Situmorang; Megalia

doi:10.36352/raj.v1i1.131

Bornok Situmorang Universitas Universal
Megalia Universitas Universal

DOI: https://doi.org/10.36352/raj.v1i1.131

Keywords: Efficiency, Effectiveness, Use of Working Capital.

Abstract

This research aims to determine the level of efficiency and effectiveness of the use of working capital in various electronics industri sub-sector companies listed on the Indonesia Stock Exchange (IDX) in the 2017-2019 period. The analysis technique used in this research is to use the working capital turnover ratio by comparing sales to net working capital and the profitability ratio by comparing the profit margin with working capital. The type of research used is descriptive research using quantitative data as the basis of analysis. Based on the results of the study, it shows that the average level of efficiency and effectiveness in the use of working capital in various electronics industri sub-sector companies listed on the Indonesia Stock Exchange (IDX) in the 2017 - 2019 period is declared Efficient and Effective. Where it means that the higher the rate of working capital turnover will be the more income you get from that income stream. The higher the rate of working capital turnover, the more efficient and effective it is in the use of working capital.

Downloads

Download data is not yet available.

References

Firdania, A. (2020). Jurnal Manajemen Lakidende Economic & Business. Jurnal Manajemen Lakidende Economic & Business, 2(8), 85–97.https://ilmumanajemenindustri.com/pengertian-ros-return-sales-ros/.(n.d.)

Indriyani, E. (2015). Analisis Efektivitas Modal Kerja Terhadap Profitabilitas Pada Princess Diary Acc Di Samarinda. EJournal Ilmu Administrasi Bisnis, 3(1), 104–114. (Yuliati, 2013)

Jauhari, R. (2017). Efisiensi dan Efektivitas Penggunaan Modal Kerja pada. 2(3). https://www.neliti.com/id/publications/202219/efisiensi-dan-efektivitas-penggunaan-modal-kerja-pada-koperasi-syariah-di-kota-b

Kasmir. (2016). Analisis Laporan Keuangan. Jakarta: Raja Grafindo Persada.
Munandar, A., Huda, N., Arirangga, M. V., Manajemen, P. S., Tinggi, S., Ekomomi, I., & Kerja, M. (2019). Efisiensi Penggunaan Modal Kerja pada PT . Holcim Tbk. 8(1), 89–98.

Murni, S., Tommy, arengkuan, & Silalahi, C. (2014). Efisiensi Penggunaan Modal Kerja Pada Perusahaan Kosmetik Yang Terdaftar Pada Bursa Efek Indonesia Periode 2008-2012. Jurnal Riset Ekonomi, Manajemen, Bisnis Dan Akuntansi, 2(2), 902–912. https://doi.org/10.35794/emba.v2i2.4437

Rachmatika, E. (2015). Analisis Efektivitas Pengelolaan Modal Kerja dalam rangka Meningkatkan Profitabilitas (Studi Kasus Pada Koperasi Wanita Serba Usaha âSetia Budi Wanitaâ Jawa Timur Periode 2012-2014). Jurnal Administrasi Bisnis S1 Universitas Brawijaya, 27(1), 86330.

Riyanto, B. (2008 : 335). Dasar – Dasar pembelajaran Perusahaan.
Sari, A. A. A., Sudana, I. M., & Sulastra, I. M. D. J. (2020). Analysis of The Effectiveness and Efficiency of Working Capital on LPD in Dalung Village. Journal of Applied Sciences in Accounting, Finance and Tax, 3(2), 158–165. https://doi.org/10.31940/jasafint.v3i2.2143

Sugiyono. (2012). Metode Penelitian Pendidikan. Alfabeta.

Yuliati, N. A. (2013). Efektivitas Penggunaan Modal kerja dalam mengembangkan usaha di KP-RI.. Journal of chemical information and modelling, 53(9),1689-1699. https://jurnal.untan.ac.id/index.php/jpdpb/article/download/10772/10302