Analisis Rasio Keuangan Yang Mempengaruhi Pertumbuhan Sisa Hasil Usaha Pada PT. BPR Arto Moro Semarang Periode 2020-2022
Abstract
Sisa hasil usaha merupakan pendapatan yang diperoleh dalam satu tahun buku dikurang dengan biaya, penyusutan, dan kewajiban lain termasuk pajak dalam tahun buku yang bersangkutan. Penelitian ini bertujuan untuk mengetahui pengaruh CR (Current Ratio), DER (Debt To Equity Ratio), TATO (Total Assets Turnover) dan NPM (Net Profit Margin) terhadap laba pada PT. BPR Arto Moro periode 2020-2022.
Populasi dalam penelitian ini adalah laporan keuangan PT. BPR Arto Moro Semarang. Sampel dalam penelitian ini adalah laporan keuangan PT. BPR Arto Moro Semarang periode 2020-2022. Variabel bebas (independen) dalam penelitian ini adalah CR (Current Ratio), DER (Debt To Equity Ratio), TATO (Total Assets Turnover) dan NPM (Net Profit Margin) sedangkan variabel terikat (dependen) dalam penelitian ini adalah Laba. Metode pengumpulan data yang digunakan adalah metode dokumentasi. Metode analisis dalam penelitian ini menggunakan analisis statistik deskriptif, uji asumsi klasik (uji normalitas, uji multikolinearitas, uji heterokedastisitas, uji autukorelasi), analisis regresi linier berganda dan pengujian hipotesis (uji t statistik, uji koefisien determinasi).
Berdasarkan hasil penelitian, maka peneliti menyarankan untuk pihak manajemen PT. BPR Arto Moro Semarang dapat memaksimalkan kinerja perusahaan, lebih menggunakan modal sendiri daripada modal pinjaman, serta meningkatkan pemberian pinjaman yang produktif dan mengurangi pengeluaran yang dapat menekan pertumbuhan sisa hasil usaha
Downloads
References
Abdul Munir. (2011). Memahami Dasar-Dasar Konseling dalam Teori & Praktek. Jakarta: kencana predana media group
Adyana Mahaputra, I Nyoman Kusuma, 2015. “Pengaruh Rasio Keuangan Terhadap Pertumbuhan Laba pada Perusahan Manufaktur yang Terdaftar di BEI”. Jurnal Akuntansi dan Bisnis, Vol.7 No.2
Arifin Sitio dan Halomoan Tamba (2011). Koperasi Teori dan Praktek, Jakarta : Erlangga.
Bernhard Limbong,2012, Reforma Agraria, Jakarta, Margaretha Pustaka.
Dantes, Nyoman. 2012. Metode Penelitian. Yogyakarta: ANDI
Ghozali, Imam. 2011. “Aplikasi Analisis Multivariate Dengan Program SPSS”. Semarang: Badan Penerbit Universitas Diponegoro.
Hendrojogi. 2004. Koperasi: Asas-asas, Teori, dan Praktik Edisi Empat . Jakarta : PT. Raja Grafindo Persada .
Harahap, Sofyan Syafri. 2015. Analisis Kritis atas Laporan Keuangan. Edisi 1-10. Jakarta: Rajawali Pers.
Hery. 2018. Analisis Laporan Keuangan : Integrated and Comprehensive Edition. Cetakan Ketiga. PT. Gramedia : Jakarta.
Kasmir, (2018). Analisa Laporan Keuangan, Cetakan ke-11, Depok: PT Rajagrafindo Persada
Munawir, S. 2012. Analisis Informasi Keuangan, Liberty, Yogyakarta.
Prawironegoro, Darsono dan Purwanti, Ari,. (2008), Akuntansi manajemen. Edisi ke-2. Jakarta: Mitra Wacana Media.
Suyono, S, Yusrizal, Y, & Solekhatun, S (2019), Analisis Pengaruh Current Ratio, Total Debt To Equity Ratio, Inventory Turnover, Total Asset Turnover, Receivable Turnover dan Size Perusahaan terhadap Pertumbuhan laba pada perusahaan Food and Beverage Yang Terdaftar di Bursa Efek Indonesia Periode 2013. Bilancia: Jurnal Ilmiah Akuntansi, 3(4), 389-405
Yarli, R (2022). Pengaruh Current Ratio, Debt to Asset Ratio, Return On Equity, Total Asset Turnover Terhadap Pertumbuhan Laba Pada Perusahaan Manufaktur Sub Sektor Kimia Yang Terdaftar di BEI (Doctoral Dissertation)
Zendrato, Cristian, dkk (2023). Analisis Pengaruh Cuurent Ratio dan Debt to Equity Ratio Terhadap Return On Asset Pada PT Nippon Indosari Corpindo, Tbk. Jurnal Publikasi Sistem Informasi dan manajemen Bisnis (JUPSIM), 92-104
This work is licensed under a Creative Commons Attribution 4.0 International License.
The use of the article will be governed by the Creative Commons Attribution license as currently displayed on Creative Commons Attribution 4.0 International License.
Author’s Warranties
The author warrants that the article is original, written by stated author(s), has not been published before, contains no unlawful statements, does not infringe the rights of others, is subject to copyright that is vested exclusively in the author and free of any third party rights, and that any necessary written permissions to quote from other sources have been obtained by the author(s).
User Rights
JSS's spirit is to disseminate articles published are as free as possible. Under the Creative Commons license, JSS permits users to copy, distribute, display, and perform the work. Users will also need to attribute authors and JSS on distributing works in the journal.
Rights of Authors
Authors retain all their rights to the published works, such as (but not limited to) the following rights;
- Copyright and other proprietary rights relating to the article, such as patent rights,
- The right to use the substance of the article in own future works, including lectures and books,
- The right to reproduce the article for own purposes,
- The right to self-archive the article,
- The right to enter into separate, additional contractual arrangements for distribution of the article's published version (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal (Jurnal STIE SEMARANG).
Co-Authorship
If the article was jointly prepared by other authors, any authors submitting the manuscript warrants that he/she has been authorized by all co-authors to be agreed on this copyright and license notice (agreement) on their behalf, and agrees to inform his/her co-authors of the terms of this policy. JSS will not be held liable for anything that may arise due to the author(s) internal dispute. JSS will only communicate with the corresponding author.
Royalties
This agreement entitles the author to no royalties or other fees. To such extent as legally permissible, the author waives his or her right to collect royalties relative to the article in respect of any use of the article by JSS.
Miscellaneous
JSS will publish the article (or have it published) in the journal if the article’s editorial process is successfully completed. JSS's editors may modify the article to a style of punctuation, spelling, capitalization, referencing and usage that deems appropriate. The author acknowledges that the article may be published so that it will be publicly accessible and such access will be free of charge for the readers as mentioned in point 3.
.png)
