Analisis Perputaran Kas, Piutang Dan Persediaan Pada Usaha Berlian Pak Suhaimi Di Tenggarong

Authors

  • Siti Ulfah Universitas Kutai Kartanegara
  • Yonathan Palinggi Universitas Kutai Kartanegara
  • Erwinsyah Erwinsyah Universitas Kutai Kartanegara

DOI:

https://doi.org/10.53640/jemi.v19i2.689

Abstract

Abstract:
The purpose of this study was to determine and assess the level of cash turnover, accounts receivable and inventories in Pak Suhaimi's diamond business in Tenggarong for the period of 2016 - 2018.
The average cash generated by Pak Suhaimi's Diamond Business in Tenggarong in 2016 was Rp. 23,777,050, in 2017 is Rp. 28,400,000 increased by Rp. 4,622,950 (19.4%) and average cash in 2018 amounting to Rp. 26,000,000 or decreased by Rp. 2,400,000 (8.4%). Cash turnover generated in 2016 amounted to 7.62, in 2017 decreased by 7.28 times and cash turnover in 2018 amounted to 6.63 times or decreased by 0.65 times. The cash turnover period generated in 2016 for 47 days, in 2017 is 49 days and the cash turnover period in 2018 is 54 days or 5 days longer.
The average receivables generated at the Pak Suhaimi Diamond Business in Tenggarong in 2016 amounted to Rp. 23,830,000, in 2017 Rp. 36,805,000 or an increase of Rp. 12,975,000 (54.4%) and the average receivables in 2018 were Rp. 34,125,000 or decreased by Rp. 2,680,000 (7.2%) Receivables turnover generated in 2016 amounted to 7.60, in 2017 amounted to 5.61 times and accounts receivable turnover in 2018 was down by 5.05 times or decreased by 0.56 times. Receivables turnover period generated in 2016 for 47 days, in 2017 amounted to 64 days and receivables turnover in 2017 amounted to 71 days or 7 days later.
The average inventory produced by Pak Suhaimi's Diamond Business in Tenggarong in 2016 was Rp. 26,000,000, in 2017 in the amount of Rp. 21,550,000 or down Rp. 4,450,000 (17.1%) and the average inventory in 2018 of Rp. 24,850,000 or increase to Rp. 3,300,000 (15.3%). Inventory turnover generated in 2016 amounted to 6.97, in 2017 amounted to 9.59 times and inventory turnover in 2018 amounted to 6.94 times or decreased by 2.65 times. Inventory turnover period generated in 2016 for 52 days, in 2017 amounted to 38 days and inventory turnover period in 2018 amounted to 52 days or no later than 14 days
Based on the analysis and discussion above, we can see that cash turnover, accounts receivable turnover and inventory turnover of Pak Suhaimi Diamond Business in Tenggarong in 2018 decreased when compared with the previous year 2017 and 2016. So that the proposed hypothesis was accepted because it was proven correct

Keywords: Cash Turnover, Receivables, Inventory

Downloads

Download data is not yet available.

References

Assauri, Sofyan, 2007, Manajemen Produksi Dan Operasi, Edisi Revisi, Badan Penerbit Fakultas Ekonomi Universitas Indonesia, Jakarta.

Committee On Sponsoring Organizing (COSO), 2013, Auditing, CV. Alfabeta Bandung

Darsono dan Ashari. 2015. Pedoman Praktis Memahami Laporan Keuangan. Jakarta. : Salemba Empat.

Gitosudarmo, Indriyo, 2015, Pengantar Manajemen Keuangan, PT. Elex Media Komputindo, Jakarta

Handoko, T. Hani, 2010, Manajemen Industri, Cetakan Kedua, Penerbit PT. Grasindo, Jakarta.

Herjanto, Eddy, 2015, Manajemen Produksi & Operasi, Edisi Kedua, Penerbit PT. Grasindo, Jakarta

Indriyo dan Basri, 2012, Manajemen Keuangan, Cetak Pertama, BPFE, Yogyakarta.

Kasmir, 2010, Pengantar Manajemen Keuangan. Jakarta: Kencana. Prenada Media Group

Martono dan D. Agus Harjito, 2012, Manajemen Keuangan, Cetakan Kelima, Penerbit Ekonisa, Yogyakarta.

Muslich, Muhammad 2007, Analisa Laporan Keuangan, Edisi Kedelapan, Liberty, Yogjakarta

Rangkuti, Freddy, 2008, Manajemen Persediaan, PT. Raja Grafindo Persada, Jakarta

Riyanto, Bambang, 2015, Dasar-dasar Pembelanjaan Perusahaan, Edisi 4, BPFE, Yogyakarta.

Soemarso, S.R., 2014. Akuntansi Suatu Pengantar, Edisi Kelima, Jilid 1, Salemba Empat, Jakarta.

Sutrisno, 2015, Teori Konsep Dan Aplikasi, Edisi Pertama Cetakan Kelima, Penerbit Ekonosia, Yogyakarta.

Syamsuddin, Lukman, 2015, Manajemen Keuangan Perusahaan, Konsep

Downloads

Published

2019-11-30

How to Cite

Ulfah, S., Palinggi, Y., & Erwinsyah, E. (2019). Analisis Perputaran Kas, Piutang Dan Persediaan Pada Usaha Berlian Pak Suhaimi Di Tenggarong. Jurnal Ekonomi &Amp; Manajemen Indonesia, 19(2). https://doi.org/10.53640/jemi.v19i2.689

Issue

Section

Articles

Most read articles by the same author(s)

<< < 1 2 3 > >>