Pengaruh Modal Kerja, Aset, Dan Omzet Penjualan Terhadap Laba Ukm Catering Di Wilayah Surakarta
DOI:
https://doi.org/10.26486/jpsb.v5i1.328Abstract
This study aimed to determine the effect of working capital, asset, and sales turnover to profits of SMEs. The population in this study is catering SMEs (Small and Medium Enterprises) at Surakarta located in the five districts. The sample in this study are catering SMEs in Surakarta consist of 92 SMEs. The data in this study using secondary data from the quarterly financial statements of catering SMEs in Surakarta on 2015 that fully include working capital, fixed assets, sales turnover and profit. Result of this research show that working capital have positive and significant effect on SMEs profits, means Hypothesis 1 is accepted. Assets no significant effect on SMEs profit means Hypothesis 2 was rejected. Sales turnover have positive and significant effect on SMEs profit means Hypothesis 3 is accepted. Implications of this research, increase in working capital and sales turnover have a positive contribution on profits of SMEs catering in Surakarta.References
Arikunto, S., (2006), Prosedur Penelitian, Edisi Revisi VI, Jakarta: Rineka Cipta.
Ganitri, P.T., Suwendra, I.W., dan Yulianthini, N.N., (2014), “Pengaruh Modal Sendiri, Modal Pinjaman, dan Volume Usaha terhadap Selisih Hasil Usaha (SHU) pada Koperasi Simpan Pinjamâ€, e-Journal Bisma, Jurusan Manajemen Universitas Pendidikan Ganesha Denpasar, Vol. 2, Hal. 1-10.
Ghozali, I., (2005), Aplikasi Analisis Multivariate dengan Program SPSS, Semarang: Badan Penerbit Universitas Diponegoro.
Horne, J.C.V., dan Wachowicz, J.M.Jr., (2013), Prinsip-prinsip Manajemen Keuangan, Edisi Kesembilan, Jakarta: Salemba Empat.
Husnan, S., (2001), Laba, Cetakan Kelima, Yogyakarta: UPP STIM YKPN.
Inayah, N., Kirya, I.K., dan Suwendra, I.W., (2014), â€Pengaruh Kredit Modal Kerja terhadap Pendapatan Bersih Usaha Kecil dan Menengah (UKM) Sektor Formalâ€, e-Journal Bisma, Jurusan Manajemen Universitas Pendidikan Ganesha Denpasar, Vol. 2, Hal. 1-8.
Mardiasmo, (2008), Akuntansi Keuangan Dasar I; Dilengkapi dengan Soal dan Penyelesaiannya, Yogyakarta: BPFE.
Muhdin, (2010), “Analisis Pengaruh Kebijakan Modal Kerja terhadap Perolehan Labaâ€, Ganeq Swara, Edisi Khusus Vol. 4 (3), Desember, Hal. 1-8.
Munawir, (2007), Analisa Laporan Keuangan, Edisi delapan, Yogyakarta: Liberty.
Paranesa, G.N., Cipta, W., dan Yulianthini, N.N., (2016), “Pengaruh Penjualan dan Modal Sendiri terhadap Laba pada UD Aneka Jaya Motor di Singarajaâ€, e-Journal Bisma, Jurusan Manajemen Universitas Pendidikan Ganesha Denpasar, Vol. 4, Hal. 1-7.
Samir, A., dan Larso, D., (2011), “Identifikasi Faktor-Faktor yang Mempengaruhi Kinerja UKM Catering di Kota Bandungâ€, Jurnal Manajemen Teknologi, Vol. 10 (2), Hal. 162-184.
Sukesti, F., dan Nurhayati, (2015), “Strategi Pengembangan UKM melalui Peningkatan Modal Kerja dengan Variabel Intervening Pengembangan Bisnis pada UKM Makanan Kecil di Kota Semarangâ€, The 2nd University Research Coloquium 2015, Universitas Muhammadiyah Semarang. Hal. 207-216.
Supriyono, R A., (2002), Akuntansi Manajemen, Jakarta: Salemba Empat.
Wiksuana, B., Wiagustini dan Sedana, P., (2001), Buku Ajar Manajemen Keuangan, Denpasar: Universitas Udayana.
Winarko, S.P., (2014), “Pengaruh Modal Sendiri, Jumlah Anggota dan Aset terhadap Sisa Hasil Usaha pada Koperasi di Kota Kediriâ€, Nusantara of Research, Vol. 1 (2), Oktober, Hal. 151-167.
Downloads
Published
Issue
Section
License
Authors who publish with (JPSB) Jurnal Perilaku dan Strategi Bisnis agree to the following terms:
Authors retain copyright and grant the JPSB right of first publication with the work simultaneously licensed under a Creative Commons Attribution License (CC BY-SA 4.0) that allows others to share (copy and redistribute the material in any medium or format) and adapt (remix, transform, and build upon the material) the work for any purpose, even commercially with an acknowledgement of the work's authorship and initial publication in JPSB. Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in JPSB.
Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).