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Journal articles on the topic 'Account Receivables turnover'

Author: Grafiati

Published: 7 June 2025

Last updated: 2 August 2025

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1

Effendy, Marwan, Yoyon Supriadi, and Nyuantasari Nyuantasari. "Analisis Perputaran Persediaan Dan Perputaran Piutang Terhadap Kinerja Kemampulabaan Perusahaan." Jurnal Ilmiah Manajemen Kesatuan 3, no. 3 (2015): 188–202. http://dx.doi.org/10.37641/jimkes.v3i3.832.

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Inventory turnover and accounts receivable turnover has a strong relationship in generating profitability of the company. Inventory turnover and accounts receivable tumover that will either lead to good profitability as well. The purpose of this study was to determine how the inventory turnover company, how the accounts receivable turnover company, how inventory turnover influences the profitability of the company, how the accounts receivable tumover influence the profitability, how the inventory turnover and receivables turnover influence the profitability. The research method was used a desc

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Manurung, Amran. "PENGARUH PENJUALAN DAN PERPUTARAN PIUTANG TERHADAP PROFITABILITAS (Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2017-2019)." Visi Sosial Humaniora 2, no. 1 (2021): 99–115. http://dx.doi.org/10.51622/vsh.v2i1.375.

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This study aims to know the effect of sales and account receivables turnover on profitability in manufacturing companies in the consumer goods and industrial sector listed on Indonesian stock exchange for 2017-2019 period. The independent variables in the study are sales and accounts receivable turnover. The dependent variable was profitability. The sample in this study was manufacturing companies in the consumer goods and industrial sector listed on the Indonesian stock exchange from 2017-2019, namely 27 companies. They were taken by purposive sampling technique and 81 datawere taken. The met

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Gurung, Rajesh, and Purna Man Shrestha. "Assessment of Receivable Management on the Financial Performance of NEA." NCC Journal 8, no. 1 (2023): 12–21. http://dx.doi.org/10.3126/nccj.v8i1.63152.

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This research examined the influence of effective management of receivables on the financial performance of the Nepal Electricity Authority (NEA), the sole electricity supplier in the country, with a specific emphasis on how effective receivables management influences its profitability. Within challenges such as seasonal power output adjustment and increasing unpaid dues, this research emphasizes the need for effective management of receivables for the enterprise's financial sustainability. This study uses multiple regression analysis of annual data from 2013 to 2022 to look into the connectio

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Maulana, Rizal Achmad, and Purweni Widhianningrum. "THE CHANGE OF ACCOUNT RECEIVABLE, EQUITY, AND LEVERAGE ON CURRENT RATIO IN MINING FIRMS." Journal of Accounting and Business Education 1, no. 1 (2016): 111. http://dx.doi.org/10.26675/jabe.v1i1.6733.

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<p>This study aims to analyzes the effect of receivables turnover, working capital turnover and debt ratio to current ratio in mining company. The population in this study are all mining companies listed on the Indonesia Stock Exchange during the period 2011 through 2014, which amounted to 39 companies. The sampling technique in this study used purposive sampling, as many as 14 companies. This study uses multiple linear regression analysis. The results showed that receivable turnover and working capital turnover does not affect the current ratio. While debt ratio significantly influence

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Rahayu, Ketut Eny, C. Ardina, and M. Sumartana. "Analysis of Uncollectible Receivables and Their Impact on Profitability at The Legian Bali." Journal of Applied Sciences in Accounting, Finance and Tax 3, no. 2 (2020): 152–57. http://dx.doi.org/10.31940/jasafint.v3i2.2144.

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The application of a credit system is one strategy that could be used by a company to increase sales. Sales made on credit will automatically increase account receivable and if accounts receivable not appropriately managed, it can become uncollectible accounts. This study aims to determine the condition of uncollectible accounts and their impact on profitability at The Legian Bali. The data used in this research are credit sales, account receivable aging schedule, accounts receivable policy data, and profit/loss data. The data collected by conducting interviews, documentation and observation.

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Slesarenko, G. V., and T. D. Bobyleva. "ROLE OF ACCOUNTS RECEIVABLE IN ACCOUNTING (FINANCIAL) STATEMENTS." Bulletin of Udmurt University. Series Economics and Law 32, no. 4 (2022): 656–61. http://dx.doi.org/10.35634/2412-9593-2022-32-4-656-661.

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Receivables in the financial statements are an important element that reflects the amount of an organization's funds diverted from turnover, those that are expected to be received in the near future. At the same time, receivables differ in terms of maturity, quality and it is necessary to analyze them in order to understand what share of the total amount of debt will actually return to the turnover of the organization. For analysis, you need to set up the accounting and analytical collateral system so that the entire accounts receivable management system is tailored to the needs of the users o

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Nkwo, F. N., and S. N. Eneh. "The Impact of Effective Asset Management on Financial Performance of Nigerian Consumer Goods Corporations." Annals of Management Studies 10, no. 4 (2023): 13–22. https://doi.org/10.5281/zenodo.8403041.

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The study examined the impact of effective asset management on financial performance of Nigerian consumer goods corporations. The specific objectives of the study were to determine the effect of Account Receivables Turnover Ratio, Inventory Turnover Ratio and Property, Plant and Equipment (PPE) Turnover Ratio on Return on Assets (ROA) of Consumer Goods Firms in Nigeria. The research design employed in this study was <em>ex post facto</em>, spanning the years 2013 to 2022. Secondary data were extracted from the annual reports and accounts of the selected consumer goods firms in Nigeria. The dat

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Saifudin, Saifudin, and Miftachus Sa'adah. "THE EVALUATION OF BUSINESS RECEIVABLES USING COSO, RECEIVABLE TURNOVER (RTO), AVERAGE COLLECTION PERIOD (ACP), AND AGING OF ACCOUNT RECEIVABLE (AAR) INTERNAL CONTROL APPROACH MODELS (Case Study at PT Voltech Pratama Semarang)." Economics and Business Solutions Journal 3, no. 1 (2019): 19. http://dx.doi.org/10.26623/ebsj.v3i1.1477.

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Account Receivables are one important thing of assets. The increase and decrease in account receivables affects the company's operational cash flows directly. Therefore, internal control is needed for every company. The existence of good and regular internal control in managing receivables, the company leadership will obtain reports that are useful to increase the effectiveness of the company. This research was conducted at PT Voltech Pratama Semarang starting from October to November 2018. The type of research used was descriptive type of research, the type of data used was primary data and s

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Fildayanti, Ni Komang Riska, and Putu Arnawan. "Analisis kebijakan kredit dalam upaya penagihan piutang travel agent di fairmont sanur beach bali." Jurnal Ilmiah Hospitality Management 12, no. 2 (2022): 167–82. http://dx.doi.org/10.22334/jihm.v12i2.190.

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This study aims to determine the credit policy applied at the Fairmont Sanur Beach Bali Hotel for the 2017 – 2019 period and to find out the factors causing delays in collecting travel agent receivables at the Fairmont Sanur Beach Bali Hotel for the 2017 – 2019 period. The data analysis technique used in this research is descriptive qualitative analysis technique. By using the analysis technique namely, account receivable turn over, average collection period, credit policy, credit standard, terms of credit and receivable collection policy.The results showed that there were deviations from the

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Joseph, Chricela Natalia. "ANALISIS PENGARUH KEBIJAKAN PENGELOLAAN PIUTANG TERHADAP PROFITABILITAS PADA KOPERASI UNIT DESA UNATISA DI DESA ALLANG." Jurnal Cita Ekonomika 11, no. 1 (2017): 63–68. http://dx.doi.org/10.51125/citaekonomika.v11i1.2632.

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The aim of this study was to determine the receivables management policy analysis on the profitability of the Village Unit Cooperative Unatisa in Allang Village. This study performed on Village Unit Cooperative Unatisa in Allang Village. Discussion of the results using; Analysis of receivables turnover, Return On Assets (ROA), the method is simple regression analysis. The results showed that: analysis of receivables management policy for the Village Unit Cooperative Unatisa in Allang Village has decreased every year, it can be seen in the results of the calculation of account receivable turnov

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Ballinda, Ersalina, Elfreda Aplonia Lau, and Ekrin Yohanes Suharyono. "Sustainable Profitability with Assets Management Analysis: A Case Study of PT Tri Ananda Pratama Balikpapan – Indonesia." Indonesian Journal of Sustainability Policy and Technology 1, no. 1 (2023): 17–29. http://dx.doi.org/10.61656/ijospat.v1i1.117.

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The company's operational activities aim to generate profits to survive and be competitive. Efforts to generate maximum profits cannot be separated from the effective use of company assets The objective of this study is to assess asset management at PT. Tri Ananda Pratama Balikpapan from the perspectives of receivables, inventories, fixed assets, total assets, and working capital turnover to sustain sustainable profitability as determined by net profit margin (NPM) from 2017 to 2019. Ratios are used by the analytical tool; the activity ratio, which includes the working capital, fixed asset, in

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Prameswari, Fanniya Dyah, Suhaji Suhaji, and Lita Apriani Rustian. "Analisis Manajemen Modal Kerja PT. Sri Rejeki Isman Tbk Periode Tahun 2016-2018." Jurnal Ilmiah Aset 24, no. 1 (2022): 21–28. http://dx.doi.org/10.37470/1.24.1.197.

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As a company that produces textiles, PT. Sri Rejeki Isman, Tbk, has working capital that must be managed efficiently. To find out how to manage working capital, this study uses activity ratio as an indication that working capital has been managed properly or not. Based on the calculation of several types of activity ratio, the management of working capital management of PT Sri Rejeki Isman Tbk is still quite efficient. In the measurement of working capital turnover, the company’s average working capital turnover is greater than the industry standard average. For the total asset turnover ratio,

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Babenko, Vladyslav, and Svitlana Klepikova. "ANALYSIS AND EVALUATION OF RECEIVABLES PJSC "COMPLEX BEZLYUDOVSKY MEAT-PACKING PLANT"." Bulletin of the National Technical University "Kharkiv Polytechnic Institute" (economic sciences), no. 1 (February 4, 2021): 3–7. http://dx.doi.org/10.20998/2519-4461.2021.1.3.

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The definition of receivables and its importance in the effective functioning of the enterprise is given. Taking into account the main stages of conductinga comprehensive analysis of receivables, developed an organizational and economic model of receivables analysis for the company, which defines thecomposition and structure of receivables, analysis of deviations and trends in changes in receivables for the period. It is stated that when makingmanagement decisions on the management of receivables should take into account all the factors and reasons that affect its occurrence. An assessmentof t

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Tahir, Sidra, and Saira Baloch. "Role of Working Capital Management in Enhancing Firm Profitability: An Empirical Study on the Manufacturing Companies of Pakistan." Journal of Economic Impact 5, no. 3 (2023): 231–37. http://dx.doi.org/10.52223/econimpact.2023.5308.

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Working capital management is a crucial instrument and one of the key aspects of any business management. It is considered as an accounting technique to maintain the organization's liquidity and financial balance and is regarded as a critical part of financial management in the company. This study emphasizes on investigating the role played by working capital management in enhancing the profitability of companies from the manufacturing sector listed in Pakistan stock exchange during the period 2018-2022. Return on equity and return on assets are used as the profitability measures; however, acc

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15

Nwachukwu, B. C., and S. C. Echefu. "Effect of Current Asset Management on The Financial Performance of Manufacturing Firm Southeast Nigeria." European Journal of Entrepreneurship and Management 4, no. 1 (2023): 47–61. https://doi.org/10.5281/zenodo.8072867.

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<em>The study examined the Effect of Current Asset Management on the Financial Performance of Manufacturing Firm Southeast Nigeria</em>.<em> The liquid assets variables studied comprises Account Receivables (AR), and Short-Term Investment (STI) while the Operational Performance variable studied is Turnover (TNV). Secondary data were sourced from the annual reports of the firms under review. Two Hypotheses were estimated with the use of Random Effect Panel Multi Regression Analyses. The findings of the study show that: Short Term Investment (STI) have positive and significant relationship on th

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Margaretha, Farah, and Ayu Puspita. "ANALISIS MANAJEMEN MODAL KERJA PADA INDUSTRI DASAR DAN KIMIA." Media Riset Bisnis & Manajemen 7, no. 3 (2007): 301–13. http://dx.doi.org/10.25105/mrbm.v7i3.1057.

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The objective of this research is to observe the working capital management on basic industry and chemical companies. Data research were obtained from 21 basic industry and chemical companies which are listed on the Jakarta Stock Exchange and this research was using the descriptive method, in order to observe the working capital management effectiveness by using the net working capital to sales ratio, current ratio, quick ratio, inventory turnover, account receivables turnover and working capital turnover on the basic industry and chemicai companies and also using the hypothesis testing method

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Udeh, A. I., C. E. Nwoha, and I. M. Okwo. "Effect of Turnover Ratios on the Value of Consumer Goods Firms in Nigeria." Global Journal of Finance and Business Review 5, no. 4 (2022): 1–17. https://doi.org/10.5281/zenodo.7334366.

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<strong>ABSTRACT</strong> <em>The study examined the effect of turnover ratios on the value of consumer goods firms in Nigeria as large number of business failures have been blamed on the inability of the firm managers to successfully use efficiency ratios to analyze, monitor and control the progress and performance of their firms. The ex-post facto research design and multiple regression analysis were adopted. The findings showed that inventory turnover ratio significantly affects earnings per share of consumer goods firms in Nigeria with a t-statistic of 4.074926 and probability value of 0.0

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Sanjaya, Meliany. "Analisis Kinerja Keuangan, Perencanaan Pengendalian Modal dan Piutang Untuk Meningkatkan Stabilitas Keuangan UD Lapar Sehat Jember." Akutansi Bisnis & Manajemen ( ABM ) 25, no. 2 (2018): 84. http://dx.doi.org/10.35606/jabm.v25i2.375.

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The purpose of this study is to analyze the company's financial performance by analyzing account receivable for working capital efficiency and control of working capital to improve financial stability of the company at UD. Lapar Sehat Jember by analyzing receivables, working capital ratios, and ways of working capital efficiency and management of the company. The results of this study are consideration for company management in determining policies for the circulation of money and the use of working capital and to consider the possible risks that will arise in the company, to determine the lev

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Oktavia, Senny, and Suparno Suparno. "THE EFFECT OF RECEIVABLES TURNOVER AND INVENTORY TURNOVER ON PROFITABILITY IN AUTOMOTIVE AND COMPONENT COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE FOR THE 2010-2019 PERIOD." Jurnal Ekonomi Balance 16, no. 2 (2020): 184–93. http://dx.doi.org/10.26618/jeb.v17i1.5467.

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This study aims to determine the effect of account receivable turnover and inventory turnover on profitability (ROA). The population in this study are automotive companies and components listed on the indonesia Stock Exchange Period 2010 - 2019.The sampling method used was purposive sampling and obtained 4 companies as samples. The research method used a quantitative approach and data analysis using multiple linear regression analysis, classical assumption test, descriptive statistical analysis, determination analysis and hypothesis testing. Based on the results of multiple linear regression t

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Nurhayati, Nurhayati, Salmia Pohan, and Muhammad Nursidin. "Analisis Pengendalian Piutang Tak Tertagih Terhadap Tunggakan Pembayaran Rekening Air Pelanggan Perusahaan Daerah Air Minum (PDAM) Tirtanadi Cabang Berastagi." Worksheet : Jurnal Akuntansi 3, no. 1 (2023): 52–62. http://dx.doi.org/10.46576/wjs.v3i1.4026.

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PDAM Tirtanadi is a company that operates in the service and provision of clean water for the community, especially in the city of Medan and also the Berastagi area. PDAM Tirtanadi's operations are financed through income received by PDAM Tirtanadi from customers who use PDAM Tirtanadi's services. However, the income received by PDAM Tirtanadi is not optimal due to the high level of arrears from PDAM Tirtanadi customers, especially at PDAM Tirtanadi Berastagi Branch, due to the decline in the community's economic income and the level of satisfaction of each customer regarding the company's per

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Iqbal, Nadeem, Naveed Ahmad, and Zeeshan Riaz. "The Relationship between Working Capital Management and Profitability: Evidence from Pakistan." International Letters of Social and Humanistic Sciences 20 (January 2014): 14–25. http://dx.doi.org/10.18052/www.scipress.com/ilshs.20.14.

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In this paper secondary data is used for analysis of working capital on profitability. In this research paper we take working capital as independent variable and net operating profit as dependent variable. We have found a significant negative relationship between net operating profitability and the average collection period, inventory turnover in days, average payment period and cash conversion cycle for a sample of Pakistani firms listed on Karachi stock exchange. Previous theoretical research predicts negative relationship between cash conversion cycle and corporate profitability. The result

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Ebisi, Njideka Lilian, Chigozie Blessing Ozioko, Ifeoma Joanes Onodugo, et al. "ASSET MANAGEMENT AND FINANCIAL PERFORMANCE OF LISTED PHARMACEUTICAL FIRMS IN NIGERIA." Journal of Law and Sustainable Development 13, no. 4 (2025): e04353. https://doi.org/10.55908/sdgs.v13i4.4353.

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Objective: The main objective of the study was to investigate the effect of Assets Management on Financial Performance of listed Pharmaceutical firms in Nigeria. Specifically, the study examined the effect of account receivables turnover ratio, inventory turnover ratio, non-current asset turnover ratio, cash to turnover ratio and prepayments turnover ratio on the profit for the year of listed pharmaceutical firms in Nigeria. Theoretical Framework: The main theoretical underpin to this study is the assets profitability theory that held that tradeoff between the several components of the current

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Omolara, Patricia Olaiya, Rasheed Aliu Olayinka, Oluwadamilola Adesoga Temitayo, Oluwagbemisola Ajayi Olajumoke, Moyosore Sotomi Fehintola, and Dorcas Olagunju Oluwabusola. "Evaluating the influence of working capital management on corporate performance." World Journal of Advanced Research and Reviews 22, no. 3 (2024): 2030–37. https://doi.org/10.5281/zenodo.14769116.

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Effective working capital management involves strategically managing short-term assets and liabilities to maintain financial stability. This includes managing cash, inventory, accounts receivable, and accounts payable. Optimizing cash conversion, timely payment collection, avoiding excess stock, and managing accounts payable ensure liquidity, minimize financing costs, and improve profitability. Studying the impact of working capital management on the financial performance of consumer goods firms is crucial, as it provides insights into how these practices can enhance profitability and support

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Panigrahi, Ashok. "Working capital management strategies and financial performance: A cause-and-effect analysis." Journal of Management Research and Analysis 11, no. 1 (2024): 3–11. http://dx.doi.org/10.18231/j.jmra.2024.002.

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This study attempts to validate whether the working capital management strategies can be considered as the causes of good or bad financial performance of an organization, particularly in Indian cement industry. Whether the decisions of finance managers of Indian cement companies concerning the components of working capital such as account receivables, inventory, accounts paybles, cash holding etc. affect the firm’s performance individually and in total, a sample of 31 Indian cement companies listed on the Bombay Stock Exchange are being selected and their financial statements are analyzed for

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Marlini, Wenny, and Mega Widya Utami. "ANALISIS PERPUTARAN PIUTANG, PIUTANG RATA-RATA DAN RASIO PIUTANG ATAS PENDAPATAN TERHADAP PROFITABILITAS PADA PDAM TIRTA BUMI SENTOSA KABUPATEN KEBUMEN." Jurnal E-Bis (Ekonomi-Bisnis) 3, no. 1 (2019): 84–95. http://dx.doi.org/10.37339/e-bis.v3i2.122.

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To determine the effectiveness of the management of accounts receivable, one of them by looking at the management of accounts receivable that is by calculating receivables turnover, average accounts receivable and the ratio of revenue. The calculation aims to determine how the performance of its receivables management. PDAM to manage accounts still less than optimal seen from the accounts receivable turnover decreased means that the longer the company's capital back into cash, average accounts receivable increase means the greater the greater the age of accounts receivable collectibility

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Ikechi, Joseph, Fineboy, Ubani, Ezebunwa Chidi, Nwankwo Calistus Kelechi, and Omeonu, Obioma Mannaseh. "Effect of Inventory Management and Financial Performance of Manufacturing Firms in Nigeria." Asian Journal of Economics, Business and Accounting 23, no. 19 (2023): 9–23. http://dx.doi.org/10.9734/ajeba/2023/v23i191069.

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The study examines the effect of inventory management on the financial performance of selected manufacturing firms in Nigeria. The ex-post facto design was adopted in this study. 56 listed manufacturing firms in the Nigerian Stock Market were selected as the population of the study. Eleven (11) companies were selected using a purposive sampling method. Multiple Ordinary Least Square regression technique, specifically the panel regression model was applied in testing the hypotheses of the study. Firstly, the study revealed that cash conversion cycle has a negative significant effect on return o

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Febriyanti, Berliana, Wasti Reviandani, and Elok Vilantika. "ANALYSIS OF ACCOUNTS RECEIVABLE TURNOVER AT PT. XXY, A MANUFACTURING COMPANY IN GRESIK." Komitmen: Jurnal Ilmiah Manajemen 5, no. 1 (2024): 1–14. http://dx.doi.org/10.15575/jim.v5i1.32973.

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This research aims to analyze the accounts receivable turnover at PT. XXY, a manufacturing company in Gresik. The study focuses on the efficiency of the company's receivables management in measuring how quickly the company converts trade receivables into cash. The analytical method involves collecting historical data on receivables, financial statements, and the company's receivables management policies. The research results will provide in-depth insights into the effectiveness of the company's receivables policies and offer recommendations to enhance accounts receivable turnover. This study h

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Pratiwi, Chichi, Goso Goso, and Muh Halim. "Analisis Efektivitas Perputaran Piutang Pada Pembiayaan Di PT. BFI Finance Indonesia Tbk." Journal of Economic, Bussines and Accounting (COSTING) 6, no. 2 (2023): 1398–405. http://dx.doi.org/10.31539/costing.v6i2.5460.

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This study aims to analyze the effectiveness of the receivables turnover rate as measured by using the receivables turnover ratio (Receivable Turnover Ratio), the average age of receivables (Avverange Collection Period/ACP), the ratio of billing and arrears ratio. The secondary data used is the financial statements of PT.BFI Finance Indonesia Tbk for 2018-2022. The data analysis technique uses simple linear regression with the help of SPSS Statistics 25. The results show that the level of accounts receivable turnover has a significant effect on the effectiveness of PT. BFI Finance Indonesia Tb

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Sulistiawan, Tessa, Sally Maria Bramana, Yuniarti Anwar, and Yopi Yunsepa. "ANALISIS PIUTANG TAK TERTAGIH TERHADAP TINGKAT PERPUTARAN PIUTANG PADA CV SURYAMAS DI KABUPATEN OKU." Jurnal Ecoment Global 6, no. 2 (2021): 125–42. http://dx.doi.org/10.35908/jeg.v6i2.1389.

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This study is entitled Analysis of Uncollectible Accounts Receivable Turnover Rate at CV Suryamas in OKU Regency, with the formulation of the problem is how to analyze uncollectible accounts on the turnover rate of accounts receivable at CV Suryamas in OKU Regency. The method used in this research is descriptive method. This method is used by means of research prioritizing systematic observation of existing activities to obtain appropriate and targeted results by using the analysis tools for the bad debts ratio and the accounts receivable turnover ratio. The results showed that the risk of unc

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Pratama, I. Wayan Yoga Mila, I. Dewa Made Mahayana, and I. M. S. A. Jaya. "The Effect of Cash Turnover and Accounts Receivable Turnover on Profitability of Food and Beverage Companies on the IDX." Journal of Applied Sciences in Accounting, Finance, and Tax 4, no. 2 (2021): 137–42. http://dx.doi.org/10.31940/jasafint.v4i2.137-142.

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This research was conducted because of the discrepancy between the theory of cash turnover, receivables turnover and profitability with the existing conditions in food and beverage companies on the IDX in 2016-2020. The purpose of this study was to determine the effect of partially and simultaneously cash turnover, accounts receivable turnover on profitability. The independent variables in this study are cash turnover and receivables turnover, the dependent variable in this study is profitability as measured by Return On Assets (ROA). The results show that there is a positive and significant e

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Guasmin. "Analysis of Receivable Customer Management at the Republic of Indonesia Civil Servants CooperativeThe work of Bhakti Palu." International Journal of Health, Economics, and Social Sciences (IJHESS) 5, no. 1 (2023): 10–19. http://dx.doi.org/10.56338/ijhess.v5i1.3197.

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This research is to examine and analyze the effectiveness of managing and controlling customer Receivables at the Karya Bhakti Palu Indonesian Republic Employee Cooperative for the 2014-2018 period, using arrears ratios and collection ratios, accounts receivable turnover ratios, and the average age of accounts receivable to overcome bad debts and to increase the financial effectiveness of cooperatives, the arrears ratio in 2014 – 2018 KPRI Karya Bhakti Palu can minimize the number of outstanding receivables. This can be proven by the value of the arrears ratio from 2014-2018. There were <50

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Татар, Марина Сергіївна, та Анна Олександрівна Мозгова. "ОБЛІКОВО-АНАЛІТИЧНИЙ ІНСТРУМЕНТАРІЙ УПРАВЛІННЯ ОБОРОТНИМ КАПІТАЛОМ ПІДПРИЄМСТВ В УМОВАХ ГЛОБАЛЬНИХ ВИКЛИКІВ". TIME DESCRIPTION OF ECONOMIC REFORMS, № 4 (29 грудня 2021): 52–61. http://dx.doi.org/10.32620/cher.2021.4.08.

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Global challenges cause many social and economic transformations in the economic entities activities, especially related to current assets, including disruptions in the inventories supply, increasing receivables due to breach of payment discipline of counterparties due to reduced sales of their own products during quarantine measures, reduced consumer solvency, devaluation of fiat money, etc., which makes it impossible to repay the debt on time, and the growth of receivables leads to the inability to repay their own accounts payable. The aim of the research is improvement the methodology and o

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Chernov, Vladimir. "Accounts receivable management in transport organizations." E3S Web of Conferences 376 (2023): 04012. http://dx.doi.org/10.1051/e3sconf/202337604012.

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In a crisis in the international settlement system, there is a need to strengthen payment discipline and accelerate payments. The consequences of the COVID-19 pandemic have also led to a reduction in the liquid means of transport organizations and also increased the problem. Acceleration of repayment of accounts receivable increases cash security. The methods of accounts receivable management integrated into the system based on a client-oriented approach are investigated. The proposed system allows you to track the balances of accounts receivable, comparing them with sales volumes and turnover

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ABRIANO, NOVA, SETIAFITRIE YUNIARTI, and SITI MUKARRAMAH. "ANALISIS PENGARUH PERPUTARAN PERSEDIAAN, PERPUTARAN PIUTANG DAN PERPUTARAN ASET TETAP TERHADAP RASIO LANCAR Pada PT.Unilever Indonesia Tbk. Tahun 2013 – 2020." OIKONOMIKA : Jurnal Kajian Ekonomi dan Keuangan Syariah 2, no. 1 (2021): 1–11. http://dx.doi.org/10.53491/oikonomika.v2i1.59.

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This study analyzes the effect of inventory turnover, receivables turnover, and fixed asset turnover on the current ratio at PT Unilever Indonesia at PT Unilever, Tbk in 2013-2020. This study uses quantitative research methods using data from the 2013-2020 quarterly financial statements. The results showed that the Inventory Turnover variable had a partially insignificant effect on the Current Ratio, the Accounts Receivable Turnover Variable had a partially significant effect on the Current Ratio, the Fixed Asset Turnover Variable had a partially insignificant effect on the Current Ratio. Whil

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Supriadi, H., W. P. Sapta, and Hj Aslichah. "PENGARUH PERPUTARAN KAS DAN PERPUTARAN PIUTANG TERHADAP RENTABILITAS EKONOMI." eBA Journal: Journal Economics, Bussines and Accounting 4, no. 1 (2018): 39–47. http://dx.doi.org/10.32492/eba.v4i1.619.

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This study aims to identify and analyze the influence of cash turnover and accounts receivable turnover simultaneously, identify and analyze the effect of cash turnover and accounts receivable turnover of the economic profitability partially, and determine the dominant factor affecting the economic profitability. This research was conducted in cooperation with the reason that the Cooperative is a service company and trade. This research was conducted quantitative descriptive approach. The data collection is done by means of documentation and interviews were unstructured. The data used are seco

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., Jeffry. "Analisis Perputaran Piutang dan Realisasi Pelunasan Piutang pada Distributor Industri Jamu Borobudur Cabang Bogor Tahun 2004 – 2008." Jurnal Ilmiah Binaniaga 6, no. 02 (2010): 101. http://dx.doi.org/10.33062/jib.v6i02.224.

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The purpose of this study was to measure the turnover of receivables to total sales by using the ratio of Accounts Receivable and Accounts Receivable Turn Over in Day. By using these ratios can be inferred average receivables turnover and receivables turnover as 1x unknown duration receivables turnover was 353 days. This study also measures the significance of the influence of receivables to cash receipts (cash in ). By looking at the data can be inferred by using simple regression analysis and product moment correlation coefficient ( Pearson ) SPSS Program Version 11:00 regression equation Y

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Haeruddin, Sitti Hartati. "Accounts Receivable Turnover Analysis and Company Merchandise Inventory Turnover." Advances in Management & Financial Reporting 1, no. 1 (2023): 35–43. http://dx.doi.org/10.60079/amfr.v1i1.16.

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This study aims to determine the level of trade receivables and merchandise inventory turnover at PT. Fajar Mas Karyatama. This research was conducted with quantitative descriptive techniques, namely by calculating the turnover of accounts receivable and merchandise inventory and collecting data by means of survey and documentation methods. The results showed that the turnover of trade receivables in 2011 was 15 times, in 2012 as many as 13 and 2013 as many as 12 or when calculated in the number of days for 2011 for 24 days, in 2012 for 28 days while in 2013 for 30 days. Meanwhile, merchandise

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Aulia, Siti Zahra, and Budi Santoso. "PENGARUH RASIO AKTIVITAS DENGAN PERHITUNGAN PERPUTARAN KAS, PERPUTARAN PIUTANG, DAN PERPUTARAN PERSEDIAAN TERHADAP PROFITABILITAS PADA PERUSAHAAN SUB SEKTOR FARMASI DI BURSA EFEK INDONESIA PERIODE TAHUN 2014-2023." Jurnal Nusa Akuntansi 2, no. 1 (2025): 348–69. https://doi.org/10.62237/jna.v2i1.202.

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The pharmaceutical industry is a crucial sector in Indonesia's economy. The profitability of pharmaceutical companies is key to their sustainability and business development. One of the factors that influences profitability is the efficiency of company asset management, which can be measured from cash turnover, receivables turnover and inventory turnover. The aim of this research is to determine and analyze the effect of cash turnover, accounts receivable turnover and inventory turnover on profitability in Pharmaceutical Sub-Sector Companies Listed on the Indonesia Stock Exchange in 2014-2023.

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Suwantari, N. L. M. Puri, I. M. Ariana, and P. Adi Suprapto. "Accounting Analysis in Accounts Receivable Management to Minimize the Risk of Uncollectible Receivables at ALS Hotel and Resort." Journal of Applied Sciences in Accounting, Finance and Tax 3, no. 2 (2020): 117–24. http://dx.doi.org/10.31940/jasafint.v3i2.2133.

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ALS Hotel and Resort applies a credit policy in its operations. The high level of credit sales owned by the hotel, which is followed by the high number of delinquent receivables, has the potential to become uncollectible accounts. Therefore, proper management of accounts receivable is required. This research aims to determine the effect of the application of accounts receivable accounting treatment on the effectiveness of accounts receivable management in minimizing the risk of uncollectible receivables at ALS Hotels and Resort. This research used data obtained through unstructured interviews,

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Sugiati, Iis, and Wasti Reviandani. "Analisis Perputaran Piutang Pasien BPJS Ketenagakerjaan pada Rumah Sakit XY di Surabaya." Management Studies and Entrepreneurship Journal (MSEJ) 6, no. 6 (2025): 126–41. https://doi.org/10.37385/msej.v6i6.8702.

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This study aims to analyze the accounts receivable turnover for BPJS Employment patients at a XY hospital in Surabaya. Efficient management of receivables is crucial in maintaining liquidity and the financial health of the hospital, as well as supporting the delivery of quality services. Data were collected through interviews, documentation, and purposive sampling of the hospital's finance head. The results indicate that the duration of converting receivables into cash and delays in payment accordance with the due date are primary factors influencing the BPJS Employment accounts receivable tur

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Chernov, V. A. "Analysis of settlements with debtors based on the quality indicatorof turnover." Accounting. Analysis. Auditing 11, no. 1 (2024): 50–57. http://dx.doi.org/10.26794/2408-9303-2024-11-1-50-57.

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The aggravation of relations in the field of global finance, the change of international partners and disruption of international economic relations cause the need to strengthen payment discipline and accelerate payments, which is especially important in the context of the expansion of new associations of states. The consequences of the COVID-19 pandemic have also led to a reduction in the liquidity of organizations and increased the need for funds. Timely repayment of accounts receivable increases the availability of cash to suppliers, and the acceleration of settlements contributes to an inc

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GUSTI, APRILIA, and Maivalinda Maivalinda. "Pengaruh Perputaran Kas Dan Perputaran Piutang Terhadap Profitabilitas Pada PT. XYZ." Jurnal Penelitian Dan Pengkajian Ilmiah Sosial Budaya 1, no. 2 (2022): 380–88. http://dx.doi.org/10.47233/jppisb.v1i2.462.

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This study aims to determine and analyze the effect of cash turnover and accounts receivable turnover on profitability at PT. PLN (Persero) Main Unit for West Sumatra Region. The research method used is comparative causal. The sampling technique used is purposive sampling so that in this study the sample used is data from financial statements in the form of comprehensive income, total assets, cash and cash equivalents, income and total receivables at PT. XYZ. The data analysis technique used is multiple linear regression, t test, F test and coefficient of determination. Based on multiple linea

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Efriyenty, Dian. "ANALYSIS OF DEBT SHORT TERM AND RECEIVABLE TURNOVER ON THE PROFITABILITY OF MANUFACTURING COMPANIES." Khazanah Multidisiplin 1, no. 2 (2020): 175–82. http://dx.doi.org/10.15575/km.v1i2.10343.

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ABSTRACTBased on the survey results for the last 3 years, data on food companies and the minimum turnover of accounts receivable and debt has increased and this has an impact on taking profits in the form of assets. These things can have an impact on the investment invested in shareholders. The purpose of this study is to assess the effect of short-term debt and accounts receivable turnover on asset returns. The samples in this study were 8 companies in the 2015-2019 period. The results of t-test analysis partially show that short-term debt does not have a significant effect on profitability,

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Suraya, Amthy. "The Influence of Accounts Receivable Turnover and Inventory Turnover on Profitability at PT Sumber Alfaria Trijaya Tbk." PINISI Discretion Review 2, no. 1 (2018): 77. http://dx.doi.org/10.26858/pdr.v2i1.13246.

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The sales process at a distribution or retail company cannot be separated from the influence of the inventory held by the company. This study aims to analyze the effect of Accounts Receivable Turnover and Inventory Turnover on Return on Assets (ROA) of the company. The data used in this study are secondary data sourced from financial data on the Indonesia Stock Exchange contained in the company's financial statements. This research was conducted at PT Sumber Alfaria Trijaya Tbk in the period 2011-2017. The statistical analysis used in this study is the classic assumption test, multiple linear

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Indri Tri Damayanti, Iwin Arnova, and Winny Lian Seventeen. "PENGARUH PERPUTARAN KAS DAN PERPUTARAN PIUTANG TERHADAP PROFITABILITAS PADA PERUSAHAAN KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE TAHUN 2019-2023." JAZ:Jurnal Akuntansi Unihaz 7, no. 1 (2024): 44–51. http://dx.doi.org/10.32663/3gn4f232.

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This study aims to determine whether there is an effect of cash turnover and receivables turnover on profitability. The type of data in this study is quantitative research, with secondary data sources obtained through the Annual Report. The population in this study is the Annual Report of 47 consumption companies. the sample in this study were 30 consumption companies listed on the Indonesia Stock Exchange for the period 2019-2023. the independent variable in this study is profitability, the dependent variable is cash turnover and accounts receivable turnover. The results of the research Cash

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Ginting, Wira Hamdani. "Analisis Pengaruh Perputaran Piutang terhadap Profitabilitas pada PT PDAM Tirtanadi Tapanuli Selatan." YASIN 3, no. 6 (2023): 1444–58. http://dx.doi.org/10.58578/yasin.v3i6.1890.

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Receivables are working capital that is always rotating, the time for collecting receivables is seen from the turnover of receivables into cash in one year. The profitability of a company can be measured using gross profit margin and return on assets. GPM is the company's ability to make the cost of revenue effective to generate profits in its operational activities. Meanwhile, ROA shows the company's effectiveness in managing all its assets to generate profits in operational activities. The aim of this research is to determine and analyze the effect of accounts receivable turnover on profitab

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AR, Ganavi, and Dr D Jogish. "A STUDY ON RECEIVABLE MANAGEMENT AT INDIAN TOBACCO DIVISION MEENAKUTTE VILLAGE JALA HOBALI." INTERANTIONAL JOURNAL OF SCIENTIFIC RESEARCH IN ENGINEERING AND MANAGEMENT 07, no. 10 (2023): 1–11. http://dx.doi.org/10.55041/ijsrem26615.

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This research explores the field of receivable management with the goal of offering a thorough examination of the numerous practices and techniques used by organizations to maximize productivity and improve financial performance. A company's liquidity and profitability are substantially impacted by receivables, a crucial part of working capital. This research analyses the complex link between receivable management practices and their related consequences on cash flow, operational expenses, and overall financial health by looking at a varied variety of sectors and firm sizes. Keywords: Accounts

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Riskiya, Hanifatul, and Mayang Sari Edastami. "The Effect of Cash Turnover, Receivables Turnover on Profitability with Liquidity as Intervening Variables." JUDICIOUS 4, no. 1 (2023): 133–41. http://dx.doi.org/10.37010/jdc.v4i1.1260.

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This study aims to examine and analyze the effect of cash turnover, accounts receivable turnover, on profitability with liquidity as an intervening variable. The sample of this research is Rural Banks (BPR) of Tangerang Regency which are registered with the Financial Services Authority (OJK) for the period 2016 to 2020. The data analysis technique uses multiple linear regression and path analysis. The results showed that simultaneously cash turnover, receivables turnover with liquidity as an intervening variable affected profitability. Partially, cash turnover and liquidity variables have a si

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Rahmanita, Rahmanita, Achmad Hizazi, and Rahayu Rahayu. "PENGARUH PERPUTARAN PIUTANG, PERPUTARAN PERSEDIAAN DAN PERPUTARAN AKTIVA TETAP TERHADAP PROFITABILITAS PADA PERUSAHAAN MAKANAN DAN MINUMAN TAHUN 2017-2021." JURNAL LENTERA BISNIS 12, no. 3 (2023): 755. http://dx.doi.org/10.34127/jrlab.v12i3.797.

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<p align="justify">This study aims to examine receivable turnover, inventory turnover, and fixed asset turnover on profitability in food and beverage companies listed on the Indonesia Stock Exchange in 2017-2021. This research is using quantitative method with secondary data. The population used in this research was 85 samples. Sampling is based on a purposive sampling method that follows certain criteria. The analytical method used is multiple linear analysis using SPSS. Based on the results of the partial or t test, receivables turnover variable has no effect on profitability, meanwhil

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Andrea, Wellin, Fanky Dewi Lie Gunardy, Michelle Aurelia Yapinka, Alfan Wijaya, Bayu Wulandari, and Muhammad Habibie. "Faktor-Faktor Yang Mempengaruhi Profitabilitas Pada Perusahaan Sektor Usaha Industri Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia." Journal of Economic, Bussines and Accounting (COSTING) 7, no. 3 (2024): 4265–77. http://dx.doi.org/10.31539/costing.v7i3.8556.

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Business profit is the main goal of establishing a company by a group of individuals who run their business. Every year, the owner will set a profit target to be achieved so that management as directors try to optimize all assets owned by the company, both short-term and long-term assets. To achieve profit goals from business activities, the company will try to maintain short-term ratio stability, fast payments, inventory turnover, receivables turnover, DER system and working capital turnover so that every year the company operates well and stably and is relatively stable in the business as it

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