ANALISIS TINGKAT PERPUTARAN KAS TERHADAP RENTABILITAS EKONOMIS PADA PT HADJI KALLA CABANG MAROS

Abstract

Scription. Analysis of the level of cash turnover towards economic profitability at PT Hadji Kalla Maros Branch guided by H. Muh. Idris, SE., M.Si as consultants I and Dr. Seri Suriani, SE ,. M.Si as Consultant II. This study aims to determine and analyze the level of cash turnover on economic profitability at PT. Hadji Kalla Maros Branch. In this study the data used is the financial statements of PT. Hadji Kalla Maros Branch for the period 2014 to 2018 in the form of an annual financial report obtained directly from PT. Hadji Kalla Maros Branch, then the financial data is processed through the method of analysis of profitability ratios and cash turnover. The results showed that the level of cash turnover affects the increase or decrease in economic profitability of PT Haji Kalla Maros Branch, Cash Turnover which is dominated by the amount of capital contained in inventory in this case the stock of merchandise (Cars) while companies use their own capital and efficient use of working capital , the efficiency of its sales department at PT Haji Kalla Maros Branch in the last two years has decreased (inefficiency). The use of working capital is pretty much allocated to the promotion costs so that cash out flow increases resulting in reduced profits. This can be seen in terms of profitability ratios and cash turnover.