Inventory Turn Research Articles

Effect Of Receivable Turnover And Inventory Turnover On Profit Margin In Pt. Nippon Indosari Corpindo, Tbk

The purpose of this research is to determine the effect of Receivable Turn Over and Inventory Turn Over on Profit Margin of PT. Nippon Indosari Corpindo, Tbk. The variables used in this research are Receivable Turn Over and Inventory Turn Over, Profit Margin. The population in this research is financial reports for a period of five years in the form of quarterly data. The type of research used is quantitative. The research techniques used are multiple linear regression, hypothesis testing, F test and t test. The regression results to obtain Profit Margin are influenced by Receivable Turn Over and Inventory Turn Over. The results of the hypothesis test, namely the F test, showed that there was a simultaneous influence of Receivable Turn Over and Inventory Turn Over on Profit Margin, while the t test results of the Receivable Turn Over variable partially had a significant influence on Profit Margin as well as the Inventory Turn Over variable partially having an influence on Profit Margins.

Analisis Laporan Keuangan Untuk Menilai Kinerja Keuangan pada PT. United Tractors, TBk

This study deals with the analysis of liquidity ratios, solvency, activity and profitability. The aim of this research is to determine the conditions and performance based on financial ratios. The data used are primary data and secondary data. The nature of the research is a quantitative, descriptive research that aims to find factual information. The objects used in this study are financial reports in the form of balance sheets and loss reports of PT. United Tractors, Tbk from 2022 to 2023. The data analysis method used is a quantitative data analysis method. The results of this research are that the solvency ratio and activity ratio from 2022 to 2023 are not good. Looking at the activity coefficient, it can be said that the level of effectiveness based on the inventory turn over from 2022 to 2023 is less effective in carrying out operational activities.

Looking at Financial Performance, Analysis of its Effect on Share Prices

This study aims to determine and analyze the effect of financial performance on stock prices in pharmaceutical sub-sector companies on the Indonesia Stock Exchange for the period 2014 – 2023. This study uses financial performance as an independent variable with indicators of Current Ratio (CR), Quick Ratio (QR), Cash Ratio (CashR), Debt to Asset Ratio (DAR), Debt to Equity Ratio (DER), Fixed Asset Turn Over (FATO), Inventory Turn Over (ITO), Total Asset Turn Over (TATO), Gross Profit Margin (GPM), Net Profit Margin (NPM) and Return On Equity (ROE). Stock price as a variable is tied to the stock price indicator (HS). Data and facts obtained from the issuer's financial statements, stock prices and financial performance have considerable and significant differences in the study period. The analysis tool uses the Smart Partial Least Square (PLS) 3.0 software program. The results showed that financial performance variables with FATO and TATO indicators affect stock price variables, while other financial performance indicators, namely CR, CashR, DAR, DER, GPM, ITO, GPM, ITO, NPM, QR and ROE are not able to construct financial performance variables.

Enhancing Operational Efficiency and Cutting Operational Expenses by Implementing Effective Strategic Maintenance

As a peaking power plant, Semarang PGU runs a 1.4 GW combined cycle gas turbine (CCGT). Our power plants must start and stop on a regular basis, as well as respond to sudden spikes and drops in load caused by the peaking function. Operating this 30-year-old power plant is likewise getting tougher; the chief factors are component obsolescence and asset age. Tambak Lorok CCGT, on the other hand, was able to achieve less than 0.51% EFOR (Equivalent Forced Outage Rates) in 2022, which was a notable success given the power plant's age in terms of its ability to sustain dependability. Our company created a "end-to-end asset healthiness monitoring dashboard" that reduced the WMATL WO backlog by 14.65%. Semarang PGU completed maintenance efficiently in order to sustain the firm by increasing efficiency and minimizing OPEX. Our principal means of attaining this goal are to improve reliability management, develop a quality-based maintenance approach, and ensure shorter and safer outages. This strategy resulted in an Inventory Turn Over of 6.36 and a profit of IDR 722,695,530,067 for the firm. Our company also combines risk management into outage operations and innovates in asset management pillars integration, which uses real-time monitoring for an asset's life cycle.

Evaluasi Kesehatan Keuangan Melalui Analisis Rasio Keuangan: Studi Kasus PT Semen Indonesia (Persero) Tbk

This study aims to analyze the financial performance of PT Semen Indonesia (Persero) Tbk in the 2021-2022 period. The analytical method used is using the ratio of liquidity, solvency, activity, and profitability. The results showed that the liquidity ratio with the calculation indicators using the Current Ratio, Quick Ratio, and Cash Ratio. The Current Ratio, Quick Ratio, and Cash Ratio show "not good" results compared to the industry average. Solvability ratios with calculation indicators, namely Debt to debt-to-asset ratio, Debt to Equity Ratio, Long Term Debt to Equity Ratio. Debt to Asset Ratio and Long Term Debt to Equity Ratio which shows " not good" results when compared to the industry average. Meanwhile, the Equity Ratio showed "good" results. Activity ratios with indicators for calculations use Receivable Turn Over, Inventory Turn Over, and Working Capital Turn Over. Receivable Turn Over, Inventory Turn Over, and Working Capital Turn Over show "not good" results. Profitability ratios with indicators of Net Profit Margin, Return on Investment, and Return on Equity. Net Profit Margin, Return on Investment and Return on Equity show "not good" results

Pengaruh Current Ratio (CR), Debt to Equity Ratio (DER), Debt To Asset Ratio (DAR) dan Inventory Turnover (ITO) terhadap Laba Bersih pada Sub Sektor Pulp & Paper yang Terdaftar Di Bei Periode 2017-2021

This study will use the first 4 financial ratios, namely the current ratio, debt to equity ratio (DER), Debt to asset ratio (DAR) and Inventory Turnover (ITO). Where the Current ratio is the ratio used to measure a company's ability to meet short-term obligations, the Debt to equity ratio (DER) is the ratio used to analyze financial reports to show the amount of collateral available to creditors and Inventory Turnover (ITO) is the ratio used to see the extent to which the level of inventory turnover owned by a company. This research is to see how the effect of Current ratio, Debt o Equity Ratio, Debt to Assets Ratio, and Inventory Turn Over on net profit. The author draws the hypothesis that the Current ratio, Debt o Equity Ratio, Debt to Assets Ratio, and Inventory Turn Over have a significant effect on net income.The research methodology used is descriptive analysis method and statistical analysis method. The data used is secondary data. Hypothesis testing was carried out using the F test and t test, with a significance level of (α) 5%. Analysis data using statistical data processing software, namely SPSS version 25 for windows. The results of the study prove that the variables Current Ratio, Debt To Equity Ratio, Debt To Assets Ratio and Inventory Turn Over have a simultaneous effect on net income Y= -14,239 + 0428x1 - 10,665x2 + 24,056x3 - 2,285x4. Partially, the Inventory Turn Over variable has an effect on Net Income, while Current assets, Debt to equity ratio, and Debt to Assets ratio have no significant effect on net profit for the 2017-2021 period. The influence of the variables Current Ratio, Debt To Equity Ratio, Debt To Assets Ratio and Inventory Turn Over on net income is 37.8%. While the remaining 62.82% is explained by other variables outside the model.

Analysis of Financial Ratios to Measure Financial Performance in Internet and Telecommunication Infrastructure Provider Companies in 2019-2021

This study aims to analyze the financial performance achievements of Internet and Telecommunication Infrastructure Providers in 2019-2021 using a financial ratio calculation tool listed on the Indonesia Stock Exchange. This research is a research design using a quantitative approach. The type of datausedis secondary data, while the data source is obtained through the website www.idx.co.id. In this study, purposive sampling was conducted as many as 5 Internet and Telecommunication Infrastructure Providers for the Year 2019-2021 listed on the Indonesia Stock Exchange. The data analysis technique used in this study is financial performance, while the independent variables in this study are the ratio of liquidity, activity, solvency and profitability. The results of the analysis show that viewed from 3 years and from the ratio of liquidity, activity, solvency and profitability consisting of (Current Ratio, Quick Ratio, Inventory Turn Over, Total Asset Turn Over, Debt To Asset Ratio, Debt To Equity Ratio , Net Profit Margin , Return On Assets and Return On Equity). In the liquidity ratio and the best company activity ratio is PT Indosat Tbk, while the best Solvency and Profitability ratio is PT. Gihon Telecommunications Tbk.

Analysis of the Effect of Liquidity Ratios, Solvency and Activity on the Financial Performance of the Company (Literature Review of Corporate Financial Management)

This article reviews the influence that aims to really know about liquidity ratios, slovability, and activities that affect the company's financial performance. Liquidity is proxied by current ratio (CR), solvability is proxied by debt to equity ratio (DER), activity is proxied by inventory turnover (InvTO) and total asset turn over (TATO), while the company's financial performance is proxied by return on equity (ROE). This article was written in order to determine the hypothesis of the influence between variables that can be used in subsequent research. The results of the library research are: 1) Current ratio (CR) separately affects return on equity (ROE); 2) Debt to equity ratio (DER) has a separate impact on return on equity (ROE); 3) Inventory turn over (InvTO) has a separate effect on return on equity (ROE); 4) Total asset turn over (TATO) has a partial impact on return on equity (ROE); 5) CR, DER, InvTO, TATO simultaneously have a positive effect on ROE.

The Impact of Inventory Turn Over and Sales Volume on Choosing of Corporate Inventory Accounting Methods

The aim of this study for knowing the impact of inventory turnover on choosing of corporate inventory accounting method. Results of the study shows: (1) inventory turnover or ITO and sales volume in a manner together influential significantly to the choosing of corporate inventory accounting method. this result supported by Nagel R Square of 0.565 or could means that the model can give effect to changes in the variation of choosing of corporate inventory accounting method 56.50%. (2) ITO which is inventory turnover influential significantly to the choosing of corporate inventory accounting methods. It means the more big turnover of inventory so the more great tendency the company for choosing a given of corporate inventory accounting methods. ( 3) Companies whose sales volume the more increase influential significantly to the choosing of corporate inventory accounting methods, this is supported by test values wald is 58 .15 > 2 or p-value 0.00 < alpha 0.05. It means the more large sales volume company , then the more great tendency of the company for choosing a given corporate accounting methods. Keywords: Inventory TurnOver (ITO), and accounting methods. DOI: 10.7176/RJFA/13-24-05 Publication date: December 31 st 2022

The Effect of Liquidity,Activity, and Solvency on Profitability in PT. Indofood Sukses Makmur Tbk

The purpose of this study was to determine the effect of liquidity, activity and solvency on profitability at PT. Indofood Sukses Makmur Tbk., in the period 2016-2020 period either simultaneously and partially. The problem discussed in this thesis is the decline in profits, which are fluctuating every year. The data analysis technique in this research is using quantitative menthods and secondary data. The population in this study is the food and baverage industry for the 2016-2020 and the sample taken is PT. Indofood Sukses Makmur Tbk. 2016-2020. The determination of samples in this study was purposive sampling. The analysis tool used is the multiple linear regression analysis method. Based on the results of statistical analysis, the following results were obtained: the results of the t-test showed that financial factors: (1) Liquidity has a negative and insignificant effect on Profitability. (2) Activities have a positive and insignificant effect on profitability. (3) Solvency has a positive and insignificant effect on profitability. The results of the F test show that the current ratio has a negative effect, inventory turn over, and debt to equity ratio have a positive and simultaneously in significant effect on return on assets.

Analisis Dampak DER, ITO, dan Curent Ratio terhadap Return Saham dengan Variabel ROA sebagai Variabel Intervening

This study aims to determine the impact of Debt To Equity Ratio (Der), Inventory Turn Over (Ito), and Current Ratio to Stock Returns with Return On Asset (ROA) s (Roa) as Intervening Variables. Population and Sample The population in this study are all food and beverage companies listed on the Indonesia Stock Exchange for the 2016-2020 period according to the classification of the Indonesia Capital Market Directory. The sampling method used is non-probability sampling with purposive sampling technique. Methods of data collection in this study using the method of study documentation and literature study of companies that will be used as samples are 14 food and beverage companies. In order to perform the inferential analysis of this research, the analytical tool used is Patial Least Square (PLS), which is SEM based on variance, with SmartPLS software. Based on the results of data analysis shows that: The results of the hypothesis H1 indicate that the Debt To Equity Ratio (DER), (X1) has a negative effect on stock returns. H2 shows that the inventory turnover (ITO) (X2) has a positive effect on stock returns. The results of the hypothesis H3 show that the current ratio (CR) (X3) has a negative effect on stock returns. The results of the hypothesis H4 show that the Debt To Equity Ratio (DER) (X4) has a negative effect on Return On Asset (ROA) s ROA (z) . The results of the hypothesis H5 show that the inventory turnover (ITO) (X5) has a negative effect on Return On Asset (ROA) s ROA (z). The results of the hypothesis H6 indicate that the current ratio (X6) has a negative effect on Return On Asset (ROA) s ROA (z). The results of the hypothesis H7 show that the Return On Asset (ROA) s (X7) has a negative effect on stock returns (Y) . The value of the P-Value obtained is 0.679 which is greater than 0.05. Based on the mediation analysis, it is stated that the moderating variable (Return On Asset (ROA) s) does not significantly reduce the effect of the Debt To Equity Ratio (der) on stock returns. And the moderating variable (Return On Asset (ROA) s) does not significantly have a decreasing effect between inventory turnover and stock returns. And the moderating variable (Return On Asset (ROA) s) does not significantly have a decreasing effect between the current ratio (CR) on stock returns.
 Keywords: Debt To Equity Ratio (Der), Inventory Turn Over (Ito),Dan Curent Ratio Return Saham Return On Asset (ROA) (Roa)

ANALISIS RASIO KEUANGAN UNTUK MENGUKUR KINERJA KEUANGAN PERUSAHAAN

The purpose of this study is to show the company's financial ratios PT. Unilever Indonesia, Tbk. Consisting of: liquidity ratio (Current Ratio, Quick Ratio, Cash Ratio), activity ratio (Inventory Turn Over, Fixed Asset Turn Over, Total Assets Turn Over), solvency ratio (total Debt to Total Asset, Total Debt to Equity Ratio ), and profitability ratios (Net Profit Margin, Return on Investment, Return on Equity). The type of research conducted is descriptive research. The focus of the research is the company's financial statements which consist of a balance sheet and income statement for the period 2018-2020. The research was conducted through the official website of the Indonesia Stock Exchange (IDX) on the website. The data source used is secondary data. The data collection technique used in this research is documentation. The data analysis used in this research is descriptive analysis using financial ratio analysis. The results of the analysis of financial ratios consisting of liquidity ratios, solvency ratios, activity ratios, and profitability ratios for the 2018-2020 period.

Penggunaan Inventory Turn Over dalam menentukan Purchase Order sebagai Syarat Pemesanan Barang Distributor

PT. Multisari Langgengjaya is a company engaged in the distributor for food and beverages, as well as the sole distributor or distributor of the food company PT. Marizarasa Sarimurni. Distributor companies currently need information about the trading products that are governed by the management of logistics. Especially the management of distributor warehouse with a lot of product item quantity, so the needed product procurement plan in the Logistics section. It is currently at PT. Multisari Langgengjaya is quite convincing by utilizing the standard of Inventory Turn Over (ITO) calculation that becomes the reference during the order process or Purchase Order (PO) with the manufacturer. Logistics became the first analyst as the determination of ordering goods to be stored by the warehouse for a period of one month ahead. In the research done will be seen how the ITO calculation determines the ordering of goods and how much it affects the logistics of PT. Multisari Langgengjaya. To analyse this research using Unified Modelling Language (UML) to illustrate the current procedures and processes

Pengggunaan Metode FIFO Dan FEFO Dalam Mengukur Efisisensi Dan Efektifitas Persediaan Obat Paten 2020-2021

Drugs are an important part of health services, so they require proper, effective and efficient management in a sustainable manner. The purpose of this research is to determine the efficiency and effectiveness of patent drug inventory management using FIFO and FEFO methods. This research uses quantitative research with a descriptive approach, with a sample of 127 patented drugs. The analysis used is the calculation of the inventory turn over ratio. The results show that the use of the FIFO and FEFO methods can be said to be effective and efficient with the resulting value in 2020 of 63.78% and 2021 of 68.50%, where the value is greater than the results of the ineffective and efficient category with the value of 2020 by 36.22% and in 2021 by 31.50%.

PENGARUH RASIO KEUANGAN TERHADAP PERUBAHAN LABA PADA PERUSAHAAN GARMENT YANG TERDAFTAR DI BEI (PERIDO 2015-2019)

Profit is very important for a company, although profit cannot be ascertained. Profit changes can determine an increase or decrease in a company's financial performance. Financial ratios are very useful in a company and can also predict the company's financial condition in the future, so that it becomes a guide for investors to make decisions. The purpose of the study was to determine and examine the effect of financial ratios on changes in earnings. The study was conducted on garment manufacturing companies listed on the Indonesia Stock Exchange for the 2015-2019 period by taking a sample of 8 companies, using data before the pandemic period because data for 2020-2021 is not yet available. This study uses secondary data and selected by purposive sampling method. Multiple linear regression tests were used to examine hypotheses. The results of the study show that the Current Ratio (CR), Inventory Turn Over (ITO), Debt to Total Assets Ratio (DAR) and Net Profit Margin (NPM) have no significant effect on changes in profits in garment manufacturing companies listed on the IDX for the 2015-2019 period.

Parsimonious: Initiation of Integrated Financial Health Assessment Model in Preventing Company Bankruptcy (Case Study: PT Pos Indonesia (Persero) Period 2018-2020)

This study aims to analyze the development of health assessment indicators and the financial health condition of PT Pos Indonesia (Persero). This research used a quantitative approach. The analysis technique used for evaluating the level of financial health referred to the Decree of The Minister of State-Owned Enterprises No. Kep- 100/MBU/2002. The data collection technique used was documentation studies sourced from the annual report of PT Pos Indonesia (Persero) from 2018 through 2020. The results showed that the development of the indicator value of return on equity, return on investment, and cash ratio decreased, while the value of collection periods, the ratio of equity to total assets, and inventory turn over increased. This study also found the fluctuated value of the current ratio and total asset turnover. The financial health assessment in 2018 and 2019 had a healthy predicate. However, in 2020, it had an unhealthy financial health assessment predicate. Therefore, the company needs to have better financial performance to achieve good financial health conditions that will finally affect all stakeholders.

Parsimonious: Initiation of Integrated Financial Health Assessment Model in Preventing Company Bankruptcy

This study aims to analyze the development of health assessment indicators and the financial health condition of PT Pos Indonesia (Persero). This research used a quantitative approach. The analysis technique used for evaluating the level of financial health referred to the Decree of The Minister of State-Owned Enterprises No. Kep- 100/MBU/2002. The data collection technique used was documentation studies sourced from the annual report of PT Pos Indonesia (Persero) from 2018 through 2020. The results showed that the development of the indicator value of return on equity, return on investment, and cash ratio decreased, while the value of collection periods, the ratio of equity to total assets, and inventory turn over increased. This study also found the fluctuated value of the current ratio and total asset turnover. The financial health assessment in 2018 and 2019 had a healthy predicate. However, in 2020, it had an unhealthy financial health assessment predicate. Therefore, the company needs to have better financial performance to achieve good financial health conditions that will finally affect all stakeholders.

The Effect Of Current Ratio, Debt To Equity Ratio And Inventory Turn Over On Return On Assets On Consumer Goods Companies

Consumer Goods industry is a sector that is considered sufficient to encourage the economic growth which has contributed the growth of the country's economy. There are various ratios that can be used as a measuring tool in research. This study uses the theories Current Ratio, Debt To Equity Ratio, Inventory Turn Over and Return On Assets. The method used in this study is a quantitative, and the type of research is quantitative descriptive, and the nature of the research is explanatory. Data collection was performed by means of documentation. Data analysis method used is multiple linear regression analysis. Population were consumer goods companies listed in Indonesia Stock Exchange (BEI) in the period of 2015 to 2018 totaling 26 companies. The 104 samples of the study were drawn by purposive sampling technique. The research used a classic assumption test such as the test for normality, multicollinearity, autocorrelation and heteroscedasticity. The research model used is multiple linear regression. The study concludes that simultaneously Current Ratio, Debt To Equity Ratio and Inventory Turn have a significant effect on Return On Assets. Partially, Current Ratio (CR) and Debt To Equity Ratio (DER) do not have a significant effect on Return On Assets (ROA) while the Inventory Turn Over has a significant effect on Return On Assets (ROA) of consumer goods companies listed in the Indonesia Stock Exchange in the period of 2015 -2018.

The Effect Of Current Ratio, Debt To Equity Ratio And Inventory Turn Over On Return On Assets On Consumer Goods Companies

Consumer Goods industry is a sector that is considered sufficient to encourage the economic growth which has contributed the growth of the country's economy. There are various ratios that can be used as a measuring tool in research. This study uses the theories Current Ratio, Debt To Equity Ratio, Inventory Turn Over and Return On Assets. The method used in this study is a quantitative, and the type of research is quantitative descriptive, and the nature of the research is explanatory. Data collection was performed by means of documentation. Data analysis method used is multiple linear regression analysis. Population were consumer goods companies listed in Indonesia Stock Exchange (BEI) in the period of 2015 to 2018 totaling 26 companies. The 104 samples of the study were drawn by purposive sampling technique. The research used a classic assumption test such as the test for normality, multicollinearity, autocorrelation and heteroscedasticity. The research model used is multiple linear regression. The study concludes that simultaneously Current Ratio, Debt To Equity Ratio and Inventory Turn have a significant effect on Return On Assets. Partially, Current Ratio (CR) and Debt To Equity Ratio (DER) do not have a significant effect on Return On Assets (ROA) while the Inventory Turn Over has a significant effect on Return On Assets (ROA) of consumer goods companies listed in the Indonesia Stock Exchange in the period of 2015 -2018.

Pengaruh Current Ratio, Inventory Turnover dan Debt To Equity Ratio Terhadap Return On Asset pada PT Maha Agung

This research aims to find out the influence of current ratio, inventory turn over and debt to equity ratio on return on an asset in PT. Maha Agung Branch Parepare. The method of data analysis used in this study is financial ratio analysis and multiple linear analysis that aims to find out how much influence dependent variables have on independent data collection in research in the form of field research and literature research. The population and samples in this study report the sustainability of neraca and profit and loss. Partial calculation using the t hitung, that the coefficient of the t hitung result of the Current Ratio (CR) shows a significance level of 0.004 < 0.05. For thitung 15,082 > 4,303, indicates that the Current ratio affects return on asset. For the coefficient of t-Test results from Inventory, Turnover shows a significance level of 0.072 > 0.05. T calculated 3,516 < 4,303, showing Inventory Turnover does not affect Return on Asset. For the coefficient of t hitung results of the Debt to equity, Ratio shows a level of significance of 0.007 < 0.05. For t hitung 12,230 > 4,303, indicates debt to equity ratio affects return on asset. For silmultan test results use test value f to show the value sig. 0.009 > 0.05 then concluded simultaneously Current Ratio, Inventory Turnover, Debt to equity against Return on Asset.