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All Journal JURNAL MANAJEMEN AKUNTANSI (JUMSI)
Suci, Indriani
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Economics, Econometrics & Finance

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Aplikasi Rantai Pasok Pada Usaha Kecil Menengah Di Kota Serdang Bedagai Nasution, Muhammad Iqbal; Suci, Indriani; Aisyah, Siti
Jurnal Manajemen Akuntansi (JUMSI) Vol 2, No 1: 2022
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v2i1.3031

Abstract

This study aims to explain the supply chain used by small and medium enterprises (SMEs) in Serdang Bedagai. This research is very important because SMEs help create jobs and ultimately support large companies that drive the economic growth of the country. To be able to survive in a highly competitive business environment, SMEs need to further improve their performance through supply chain management. The research method was carried out by surveying and observing the supply chain regulations of six SMEs in Serdang Bedagai. As a result, the supply chain of SMEs in Serdang Bedagai is still traditional and has a close partnership system.
Pengaruh Current Ratio Dan Debit To Equity Ratio Terhadap Return On Assset Pada PT. Perkebunan Nusantara IV Periode 2016-2021 Dharma, Budi; Suci, Indriani; Mahfadillah, Aninda
Jurnal Manajemen Akuntansi (JUMSI) Vol 2, No 3: 2022
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v2i3.3723

Abstract

The purpose of this study was to examine the impact of Current Ratios and target capital Adequacy Ratios on PT’s Return on assets. Nusantara Plantation IV periode 2016-2021. Use of descriptive research methods and statistical analysis with multiple linear regression tests. The results of this study show that 39,1 % has a positive and significant impact on return on assets. Target capital Adequacy has a negative impact on return on assets, which is non significant at 30,3 %. At the same time, the Current ratio and the target capital Adequacy Ratio affect the Return on investment, with a large positive impact of 86,6 %.
Co-Authors Dharma, Budi Mahfadillah, Aninda Nasution, Muhammad Iqbal Siti Aisyah