Hubungan Cash Flow Terhadap Kapasitas Produksi Pada PT Vista Mitra Surabaya
DOI:
https://doi.org/10.31334/bijak.v17i1.825Keywords:
Cash Flow, Production CapacityAbstract
Prove that there is a relationship between cash flow and production capacity at PT. Vista Partners. The sample used in this study is financial data and production data of PT. Vista Partners. This study uses a quantitative approach with the aim to provide an overview of how PT Vista Mitra manages their cash flow and how it affects the production process. According to the data that I process, cash flow at PT Vista Mitra shows good performance because PT Vista Mitra is able to pay the company's obligations well. Data collection is carried out by the author to obtain information on cash flow processing activities carried out in three ways, namely (a) documentation, (b) observation, and (c) interview. Analysis Techniques used in this study use (a) the classic assumption test, (b) t test, and (c) f test with the help of SPSS software. The hypothesis I use is accepted if significant t is less than α = 0.05. The results of this study prove that production capacity. Payment of Receivables (Xâ‚) has a t value of 1,216 with a significance probability value of 0.236. Significant t is greater than α = 0.05. Means that payment of receivables (Xâ‚) production capacity. Product Sales Results (Xâ‚‚) has a value of t-0.276 with a significance value of 0.785. Significant α = 0.05. Means that product sales (Xâ‚‚) have no significant effect on production capacity. Payment of debt (X₃) has a value of t 2,562 with a significance value of 0.017. Significant t is smaller than α = 0.05. This means that debt repayment (X₃) has a production capacity. The cost of raw materials (Xâ‚„) has a t value of 1.193 with a significance probability value of 0.244. Significant t is greater than α = 0.05. Means the cost of raw materials (Xâ‚„). Labor costs (Xâ‚…) has a t value of 1,274 with a significance probability value of 0.215. Significant t is greater than α = 0.05. Means that labor costs (Xâ‚…) have no significant effect on production capacity. Other costs (X6) have a value of t 1.091 with a significance probability value of 0.286. Significant t is greater than α = 0.05. Means other costs (Xâ‚…) have no significant effect on production capacity.References
Dian Agustin. 2013 “ Pengaruh Faktor Good Corporate Governance, Free Cash Flow, Dan Leverage Terhadap Manajemen Laba.†Surabaya. Jawa Timur. Universitas Airlangga.
Diana Fajarwati. 2007. “Analisis Cash Flow (Arus Kas) Sebagai Sumber Informasi Bagi Serikat Pekerja Di Wilayah Kabupaten/Kota Bekasi.†Bekasi. Jawa Barat.
Fahmi, Irham. 2013.Analisis Kinerja Keuangan, Alfabeta, Bandung.
Farida Utami Juniarti. 2015. “Analisis Laporan Arus Kas Pada Pt. Indosat Tbk Pada Tahun 2014-2015.†Semarang, Jawa Tengah: Universitas Dian Nuswantoro.
Ikatan Akuntansi Indonesia. 2014.Pernyataan Standar Akuntansi Keuangan No. 2, Salemba Empat, Jakarta.
Muhammad Asril Arilaha. 2009. “Pengaruh Cash Flow, Profitabilitas, Likuiditas, Dan Leverage Terhadap Kebijakan Dividen.†Unkhair Ternate. Universitas Khairun Ternate.
Nastiti Nugrahani. 2013. “Analisis Ratio Cash Flow Dalam Pengukuran Kinerja Keuangan Bank Syariah Di Surabaya.†Surabaya. Jawa Timur. Sekolah Tinggi Ilmu Ekonomi Perbanas.
Ni Wayan Lady Andini dan Ni Gusti Putu Wirawati. 2014. “Pengaruh Cash Flow Pada Kinerja Keuangan Dan Implikasinya Pada Nilai Perusahaan Manufaktur.†Bali. Indonesia. Universitas Udayana.
Purwanto, Eko. 2013. Analisis laporan arus kas sebagai alat ukur efektivitas kinerja bagian keuangan pada PT Mandala Sampoerna Tbk Surabaya. Jurnal mahasiswa Prodi S1 Akuntansi. Vol 1 No 1.
Downloads
Published
Issue
Section
License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License
Please find the rights and licenses in Majalah Ilmiah Bijak By submitting the article/manuscript of the article, the author(s) agree with this policy. No specific document sign-off is required.
- License
The commercial use of the article will be governed by the Creative Commons Attribution license as currently displayed on Creative Commons Attribution-ShareAlike 4.0 International License.
2. 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).
3. User Rights
Majalah Ilmiah Bijak spirit is to disseminate articles published are as free as possible. Under the Creative Commons license, Majalah Ilmiah Bijak permits users to copy, distribute, display, and perform the work for non-commercial purposes only. Users will also need to attribute authors and Majalah Ilmiah Bijak on distributing works in the journal and other media of publications.
4. Co-Authorship
If the article was jointly prepared by more than one author, 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. Jurnal Bijak will not be held liable for anything that may arise due to the author(s) internal dispute. Majalah Ilmiah Bijak will only communicate with the corresponding author.
5. Miscellaneous
Majalah Ilmiah Bijak will publish the article (or have it published) in the journal if the article’s editorial process is successfully completed. Jurnal Bijak 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.
Every accepted manuscript should be accompanied by "Copyright Transfer Agreement"prior to the article publication.
1.png)
