Pengaruh Tingkat Perputaran Kas dan Perputaran Piutang Terhadap Profitabilitas Pada Lembaga Perkreditan Desa (LPD) di Kecamatan Payangan

Penulis

  • Ni Kadek Vera Ningsih Program Studi Pendidikan Ekonomi, Universitas Pendidikan Ganesha
  • Made Ary Meitriana Program Studi Pendidikan Ekonomi, Universitas Pendidikan Ganesha

DOI:

https://doi.org/10.23887/jjpe.v15i1.61505

Kata Kunci:

Cash Turnover, Receivable Turnover, Profitability

Abstrak

The purpose of this study was to determine whether cash turnover and accounts receivable turnover affect profitability. This research uses causal quantitative research. Lembaga Perkreditan Desa (LPD) di Kecamatan Payangan, constitute the population in this study, there are 48 LPD. The total sample in this study was 33 LPD obtained using a purposive sampling technique. The types of data used are quantitative data, secondary data sources, and documentation data collection. Multiple linear regression analysis is the data analysis technique used. The results showed that (1) the level of cash turnover has a positive and significant effect on profitability. (2) accounts receivable turnover has a positive and significant effect on profitability. (3) the level of cash turnover and accounts receivable turnover simultaneously has a positive and significant effect on profitability. The higher the cash turnover, the cash that comes back through sales can be used to fund the company's operational activities. So that the financial condition of the LPD will always be protected and profitability will also increase. The higher the turnover of receivables from disbursed loans will be followed by an increase in profits from the disbursed credit interest thereby increasing profitability.

Referensi

Friskanyanti, M. E., Tungga, A., Atmadja, SE, AK., M. ., & Lucy Sri Musmini, SE, AK, M. S. (2014). Pengaruh Tingkat Perputaran Kas, Perputaran Kredit, Biaya Operasional Pendapatan Operasional (BOPO), Kecukupan Modal dan Jumlah Nasabah Terhadap Profitabilitas (Studi Pada LPD Kabupaten Buleleng Yang Terdaftar Pada LPLPD Periode 2009-2013. Jurnal Ilmiah Akuntansi, 2.

Hery. (2021). Manjemen Perbankan. PT Grasindo.

Kasmir. (2012). Analisis Laporan Keuangan. PT Raja Grafindo Persada.

Kasmir. (2015). Manajemen Perbankan. Rajawali Pers.

Kasmir. (2016). Analisis Laporan Keuangan. Rajawali Pers.

Kasmir. (2017). Bank dan Lembaga Keuangan Lainnya (Revisi 201). Rajawali Pers.

Peraturan Daerah Provinsi Bali Nomor 8 Tahun 2002 Tentang Lembaga Perkreditan Desa, (2002).

Peraturan Daerah Provinsi Bali Nomor 3 Tahun 2017, Perubahan atas Peraturan Daerah Provinsi Bali Nomor 8 Tahun 2002 Tentang Lembaga Perkreditan Desa, (2017).

Pratama, I. W. W. (2020). Pengaruh Tingkat Perputaran Kas, Perputaran Piutang dan Jumlah Nasabah Kredit Terhadap Profitabilitas Pada LPD Kecamatan Negara. Undiksha.

Purwanti, T. (2019). An Analysis of Cash and Receivables Turnover Effect Towards Company Profitability. International Journal of Seocology (Science, Education, Economics, Psychology and Technology), 1(1), 37–44. https://doi.org/https://doi.org/10.29040/seocology.v1i01.6

Putra, S., & W. (2013). Pengaruh Tingkat Perputaran Kas, Piutang dan Jumlah Nasabah Kredit Pada Profitabilitas LPD Di Kecamatan Ubud. E-Jurnal Akuntansi Universitas Udayana, 3, 119–135.

Ratnasari, D. P., & W. C. (2021). Pengaruh Perputaran Kas dan Perputaran Piutang Terhadap Profitabilitas Pada Perusahaan Sub Sektor Perkebunan di BEI. Jurnal Akuntansi Profesi, 12(1), 185–192.

Riyanto, B. (2013). Dasar – dasar Pembelajaran Perusahaan. BPFE - Yogyakarta.

Septian, A. (2019). Analisis Laporan Keuangan. Duta Media Publishing.

Sugiyono. (2017). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. ALFABETA CV.

Susila, G. P. A. J. (2020). Dampak Perputaran Kas, Perputaran Piutang, dan Jumlah Nasabah Kredit terhadap Profitablitas. Jurnal Ilmiah Akuntansi, 2, 308–324.

Tanaya, S. (2016). Pengaruh Perputaran Kas, Perputaran Piutang dan Jumlah Nasabah Kredit terhadap Profitabilitas pada Lembaga Perkreditan Desa (LPD) di Kecamatan Kubutambahan Periode 2012-2014. E – Jurnal Universitas Pendidikan Ganesha Jurusan Manajemen.

Wild, Subrahanyam and Halsey, R. . (2007). Financial Statement Analysis. McGraw-Hill Co., Inc.

Diterbitkan

2023-08-31

Terbitan

Bagian

Articles