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Journal articles on the topic 'Profitability of accounts receivable'

Author: Grafiati

Published: 30 May 2022

Last updated: 31 July 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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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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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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4

Supriadi, Yoyon, and Ghesti Yuridhiska. "Anaisis Resiko Penjualan, Perputaran Piutang Terhadap Profitabilitas Perusahaan." Jurnal Ilmiah Manajemen Kesatuan 3, no. 3 (2015): 180–87. http://dx.doi.org/10.37641/jimkes.v3i3.831.

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The purpose of this study is to determine the effect of the risk of sales, accounts receivable turnover to the company's profitability. case studies on PT.Tiga Pilar Sejahtera Tbk, PT.Mayora Indah Tbk, and Aneka Niaga Tbk PT.Prasidha. To determine how much influence the risk of sales, accounts receivable turnover to the company profitabilias PT.Tiga Pilar Sejahtera Tbk, PT.Mayora Indah Tbk, and PT.Prasidha Aneka Niaga Tbk. The results showed that PT.Tiga Pilar Sejahtera Tbk, PT.Mayora Indah Tbk, and PT.Prasidha Aneka Niaga Tbk has a value of R Square of 0.313 or 31.3% of sales and that m

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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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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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8

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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Wahyuni, Dwi, and Ni'mah Ni'mah. "Analisis Investasi dalam Piutang dan Pengaruhnya Terhadap Rentabilitas Pada PT Bank Pembiayaan Rakyat Syariah Lantabur Jombang." Business and Accounting Education Journal 2, no. 1 (2021): 1–9. http://dx.doi.org/10.15294/baej.v2i1.45097.

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This study aims to examine the effect of the investment variable in accounts receivable on profitability at PT. BPRS LantaburJombang. This researcher used quantitative descriptive methods by analyzing the effect of investment in receivables on profitability at PT. BPRS LantaburJombang 2017-2020. Methods of data collection using documentation and interviews. The statistical analysis model used is the simple linear regression model statistical test and the F-test. Based on the analysis of the results above, it shows that the effect of investment in accounts receivable on profitability is very sm

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Ratnasari, Dwi Putri, and Wayan Cipta. "Pengaruh Perputaran Kas dan Perputaran Piutang Terhadap Profitabilitas Pada Perusahaan Sub Sektor Perkebunan di BEI." Jurnal Akuntansi Profesi 12, no. 1 (2021): 185. http://dx.doi.org/10.23887/jap.v12i1.31658.

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This study aims to examine the effect of (1) cash turnover and accounts receivable turnover on profitability, (2) cash turnover on profitability, (3) accounts receivable turnover on profitability in plantation sub-sector companies. The research design used is causal quantitative. The research subjects were plantation sub-sector companies listed on the Indonesia Stock Exchange and the objects were cash turnover, accounts receivable turnover, and profitability. Data were collected by documents recording, and analyzed by multiple linear regression analysis. The results showed that (1) cash turnov

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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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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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Firmansyah, Deri, Asep Suryana, Dwinanto Priyo Susetyo, and Ratna Mandasari. "Kontribusi perputaran kas dan perputaran piutang terhadap profitabilitas pada PD. BPR Kota Sukabumi periode tahun 2011 – 2017." Jurnal Akuntansi, Keuangan, dan Manajemen 2, no. 2 (2021): 151–63. http://dx.doi.org/10.35912/jakman.v2i2.155.

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Purpose: This study aimed to determine the contribution of the influence of Cash Turnover and Accounts Receivable Turnover to profitability either partially or simultaneously in PD. Bank Perkreditan (BPR) Sukabumi City. Research methodology: The data sample used financial reports for 7 years from 2011 - 2017 or n = 28 quarterly report data using a purposive sampling technique. Statistical analysis using t-test and F-test using the EViews 10.0 program. Results: It is found that cash-turnover and accounts receivable turnover positively and significantly impact profitability. This means that toge

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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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Anna Eka Gustriyana and Nunung Nurhasanah. "PENGARUH PERPUTARAN KAS, PERPUTARAN PIUTANG DAN PERPUTARAN PERSEDIAAN TERHADAP PROFITABILITAS (RETURN ON ASSET) (STUDI PADA PERUSAHAAN PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2012 – 2017)." BUANA ILMU 4, no. 2 (2020): 44–57. http://dx.doi.org/10.36805/bi.v4i2.1048.

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This study aims to examine the factors (Cash Turnover, Account Receivable Turnover dan InventoryTurnover to profitability ROA Study In Company Property and Real Estate Listed on the IndonesiaStock Exchange) that influence profitability of property and real estate companies listed on theIndonesia Stock Exchange. The results of the study show that variable Cash Turnover has partiallysignificant effect to profitability (Return On Asset), Variable Account Receivable Turnover haspartially significant not effect to profitability ROA and variable Inventory Turnover has partiallysignificant not effect

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Ningsih, Ni Kadek Vera, and Made Ary Meitriana. "Pengaruh Tingkat Perputaran Kas dan Perputaran Piutang Terhadap Profitabilitas Pada Lembaga Perkreditan Desa (LPD) di Kecamatan Payangan." Jurnal Pendidikan Ekonomi Undiksha 15, no. 1 (2023): 160–70. http://dx.doi.org/10.23887/jjpe.v15i1.61505.

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The purpose of this study was to determine whether cash turnover and accounts receivable turnover affect profitability. This research uses causal quantitative research. Lembaga Perkreditan Desa (LPD) di Kecamatan Payangan, constitute the population in this study, there are 48 LPD. The total sample in this study was 33 LPD obtained using a purposive sampling technique. The types of data used are quantitative data, secondary data sources, and documentation data collection. Multiple linear regression analysis is the data analysis technique used. The results showed that (1) the level of cash turno

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17

Fitriyani, Maya, and Riko Hendrawan. "Optimizing Profitability: The Impact of Cash, Receivables, Inventory, and Working Capital Turnover." Research of Economics and Business 3, no. 1 (2025): 1–11. https://doi.org/10.58777/reb.v3i1.291.

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The aim of the research is to determine the effect of cash turnover, accounts receivable turnover, inventory turnover and working capital turnover on profitability, both partially and simultaneously. The research method used is a quantitative research method and uses secondary data taken from manufacturing companies, especially Food and Beverages, which are listed on the Indonesia Stock Exchange. The research sample selected was 15 companies for the period 2018 to 2022 based on the purposive sampling method. This research analysis method uses panel data regression with a significance level of

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Martini, S. L., and K. C. Yuni K. "Analyzing The Sales Cycle and Accounts Receivable at Pt Citra Pangan Indah Semarang." Finance and Banking Analysis Journal (FIBA Journal) 1, no. 2 (2024): 107–13. https://doi.org/10.33830/fiba.v1i2.9169.2024.

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The sales and accounts receivable cycles are key elements in trading companies. If any of these cycles encounter issues, it will impact the company’s profitability. Not only profitability, but the company's operations also rely on the smooth functioning of the sales and accounts receivable cycles. These cycles can be effectively managed when both internal and external factors of the company are well-handled. Employees, as part of the internal factors, must be capable of carrying out their duties and responsibilities. With strict supervision, external factors such as buyer stores will also adhe

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Firnanti, Julita. "Analisis pengaruh struktur aktiva, manajemen hutang, dan manajemen piutang terhadap profitabilitas perusahaan." Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan 4, no. 10 (2022): 4767–81. http://dx.doi.org/10.32670/fairvalue.v4i10.1799.

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The purpose of this study is to analyze the effect of asset structure, debt management, accounts receivable management on the profitability of tire companies listed on the BEI 2010-2020 and analyze the asset structure, debt management, and receivables management simultaneously on the profitability of tire companies listed on the BEI 2010 -2020. This study uses quantitative research methods because the data obtained in the form of numbers (numeric). The population used in this study are companies engaged in tire companies listed on the Indonesia Stock Exchange (IDX) since 2010-2020, totaling 4

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Butar Butar, Jesica Martha, and Saryadi Saryadi. "Pengaruh Perputaran Kas, Perputaran Piutang, Dan Perputaran Persediaan Terhadap Profitabilitas (Studi Pada Perusahaan Sub Sektor Farmasi Di Bursa Efek Indonesia Periode 2014-2019." Jurnal Ilmu Administrasi Bisnis 9, no. 4 (2020): 420–30. http://dx.doi.org/10.14710/jiab.2020.28712.

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Abstract: Every company has the goal of maximizing profit to maintain the sustainability of its company in carrying out business activities. As for one of the factors that affect the company's profitability, namely working capital, which consists of cash, accounts receivable, and inventories. The existence of a gap between the activity ratio and the profitability ratio is an element of the problem in pharmaceutical sub-sector companies. This study aims to analyses the effects of cash turnover, receivable turnover, and inventory turnover on profitability. The population in this study were 9 com

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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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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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Wardana, Wisnu, Jubi Jubi, Ady Inrawan, and Musa Fernando Silaen. "PENGARUH PERPUTARAN KAS, PERPUTARAN PIUTANG DAN PERPUTARAN PERSEDIAAN TERHADAP PROFITABILITAS PADA PERUSAHAAN SUB SEKTOR OTOMOTIF DAN KOMPONEN YANG TERDAFTAR DI BURSA EFEK INDONESIA." FINANCIAL: JURNAL AKUNTANSI 5, no. 1 (2019): 66–73. http://dx.doi.org/10.37403/financial.v5i1.94.

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The results of this study can be summarized as follows, the average CTO tends to decrease, the average RTO tends to increase, the average ITO tends to decrease and the average ROA tends to decrease. The results of testing multiple linear regression are known that Cash Turnover and Inventory Turnover have a positive effect while Accounts Receivable has a negative effect on profitability in Automotive and Component Sub-Sector Companies listed on the Indonesia Stock Exchange. The correlation coefficient test results have a low relationship between Cash Turnover, Accounts Receivable Turnover and I

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Zahra, Firlia Adnina, and Raden Nasution. "Pengaruh Perputaran Kas, Perputaran Piutang Dan Perputaran Persediaan Terhadap Profitabilitas Pada Perusahaan Farmasi." Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan 17, no. 2 (2022): 130–36. http://dx.doi.org/10.32832/neraca.v17i2.12965.

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This study intends to determine and to some extent dissect the effect of cash turnover, accounts receivable turnover and inventory turnover on profitability. To determine the concurrent effect of cash turnover, accounts receivable turnover and inventory turnover on profitability. In this review, the technique used is a quantitative strategy with a sample of 45 pharmaceutical companies used. Examination of the information used is a direct relapse examination which is different by using partial and simultaneous tests. The results of this study are that the cash turnover variabel does not signifi

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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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Asrita Rahayu Utari, Elyanti Rosmanidar, and Marissa Putriana. "PENGARUH KAS, PIUTANG DAN PERSEDIAAN TERHADAP PROFITABILITAS PERUSAHAAN OTOMOTIF DAN KOMPONEN YANG TERDAFTAR DI BEI TAHUN 2018 - 2020." Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi 3, no. 1 (2023): 28–43. http://dx.doi.org/10.55606/jurimea.v3i1.234.

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This thesis aims to determine the effect of cash turnover, accounts receivable turnover and inventory turnover on profitability in automotive and component companies listed on the Indonesia Stock Exchange in 2018-2020. This study uses independent variables, namely cash turnover, accounts receivable turnover and inventory turnover. The dependent variable is profitability. The data used in this study is secondary data in the form of financial statements of automotive and component companies listed on the Indonesia Stock Exchange in 2018-2020. The year 2018 is used to compare the years 2019 to 20

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Map, Jurnalmap. "PENGARUH PERPUTARAN KAS, PERPUTARAN PIUTANG DAN PERPUTARAN PERSEDIAAN TERHADAP PROFITABILITAS DENGAN LIKUIDITAS SEBAGAI VARIABEL INTERVENING PADA BADAN USAHA MILIK DAERAH DAN BADAN LAYANAN UMUM DAERAH KABUPATEN GRESIK." MAP (Jurnal Manajemen dan Administrasi Publik) 5, no. 3 (2022): 248–58. http://dx.doi.org/10.37504/map.v5i3.433.

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This study aims to determine: accounts receivable turnover and inventory turnover on profitability with liquidity as an intervening variable in Regional Owned Enterprises and Regional Public Service Agencies of Gresik Regency. The data used is secondary data by means of documentation, both financial reports and profiles of Regional Owned Enterprises and Regional Public Service Agencies in Gresik Regency. Data processing using path analysis. The results showed that cash turnover had no effect on liquidity. Accounts receivable turnover has an effect on liquidity. Inventory turnover has no effect

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Dian Isqamah M, Amiruddin Tawe, Nurman Nurman, Hety Budiyanti, and Annisa Paramaswary Aslam. "Pengaruh Perputaran Kas, Perputaran Piutang dan Perputaran Persediaan Terhadap Profitabilitas." Jurnal Penelitian Ekonomi Manajemen dan Bisnis 3, no. 4 (2024): 233–51. https://doi.org/10.55606/jekombis.v3i4.4379.

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This research aims to determine the effect of cash turnover, accounts receivable turnover and inventory turnover on profitability (ROA) in Food and Beverage companies listed on the IDX during the 2017-2022 period. The data collection method used is secondary data originating from financial reports of Food and Beverage companies registered on the IDX which has a population of 46 companies as research subjects. In this research, the sample was selected using the purposive sampling method and 12 companies were obtained. The analytical method used in this research is multiple linear regression ana

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Herlina Puspita Sari, Dian Nirmala Dewi, and Arif Makhsun. "Pengaruh Perputaran Kas, Perputaran Persediaan Dan Perputaran Piutang Terhadap Profitabilitas Perusahaan Manufaktur Subsektor Tekstil dan Garmen Periode 2018-2023." Akuntansi dan Ekonomi Pajak: Perspektif Global 1, no. 4 (2024): 193–204. https://doi.org/10.61132/aeppg.v1i4.584.

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This research aims to analyze cash turnover, receivables turnover and inventory turnover on profitability in textile and garment subsector companies listed on the Indonesia Stock Exchange (BEI) for the period 2018 to 2023. This research uses quantitative methods. The population of this research is all textile and garment subsector manufacturing companies listed on the IDX. The sample in this study used purposive sampling totaling 16 textile and garment subsector manufacturing companies listed on the IDX. The data collection technique in this research uses secondary data. Data analysis used the

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Wahyuni, Ika, and Lusiana Tulhusnah. "PENGARUH PERPUTARAN PIUTANG, PERPUTARAN KAS DAN PERTUMBUHAN PENJUALAN TERHADAP PROFITABILITAS PADA PERUSAHAAN TEKSTIL DAN GARMENT YANG TERDAFTAR DI BEI PERIODE 2014-2018." Growth 18, no. 2 (2022): 163. http://dx.doi.org/10.36841/growth-journal.v18i2.1593.

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This study aims (1) to determine the effect of accounts receivable turnover, cash turnover, and sales growth which have a partial effect on profitability (2) to determine the effect of accounts receivable turnover, cash turnover, and sales growth simultaneously on profitability (3) to determine between turnover. accounts receivable, cash turnover, and sales growth which have the most dominant influence on profitability. The method used in this research is quantitative method. The result of this research is multiple linear regression equation Y = 0.025 - 0.003 X1 + 0.000 X2 + 0.225 X3 + e. Acco

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Mwaura, Simon Maina, and Dr Tabitha Nasieku. "Effect of Working Capital Management On The Profitability of Women Owned Small And Medium Enterprises In Nyeri Town, Kenya." International Journal of Social Science and Humanities Research (IJSSHR) ISSN 2959-7056 (o); 2959-7048 (p) 1, no. 1 (2023): 370–77. http://dx.doi.org/10.61108/ijsshr.v1i1.35.

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Working Capital management is one crucial element used to analyze the performance of organizations in their daily operations by ensuring that the there is a balance between profitability and liquidity. This research evaluates the effects of working capital management on the profitabilityof Small and Medium Enterprises. Specifically the study looks at the effect of cash, accounts receivables, accounts payables management on the performance of women owned Small and Medium Enterprises in Nyeri Town, Kenya .The target population was 10 Women owned Small and Medium Enterprises registered by the Cou

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Irawati, Irawati, and Novriyani Novriyani. "THE EFFECT OF TOTAL ASSETS TURNOVER, CASH TURNOVER AND RECEIVABLES TURNOVER ON PROFITABILITY IN PT. ASTRA AGRO LESTARI." Jurnal Manajemen dan Bisnis 11, no. 1 (2022): 141–50. http://dx.doi.org/10.34006/jmbi.v11i1.472.

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This study aims to analyze the effect of total asset turnover, cash turnover and accounts receivable turnover on profitability. From the research results, it is found that (1) Total asset turnover partially does not have a significant effect on profitability at PT. Astra Agro Lestari Tbk. (2) Cash turnover partially has no significant effect on profitability at PT. Astra Agro Lestari Tb, (3) Accounts receivable turnover partially has no significant effect on profitability at Astra Agro Lestari Tbk. The subject of this research is PT. Astra Agro Lestari Tbk itself, and the object of research is

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Sahila, Liliana, Muhammad Ridwan, Nina Fitriana, and Nopaldi Firdaus. "Pengaruh Tingkat Perputaran Persediaan dan tingkat Perputaran Piutang terhadap Profitabilitas pada PT Cipta Aneka Selera Palembang." Jurnal Kompetitif 13, no. 1 (2024): 48–62. http://dx.doi.org/10.52333/kompetitif.v13i1.465.

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Abstract : The purpose of this study was to determine the inventory turnover and accounts receivable turnover partially significant effect on profitability at PT Cipta Aneka Selera Palembang unit and to determine inventory turnover and accounts receivable turnover simultaneously had a significant effect on profitability at PT Cipta Aneka Selera Palembang unit. The method of data collection is done through documentation which includes financial statements at PT Cipta Aneka Selera Palembang. The sample of this study is the financial statements from 2018 – 2020 (3 years) using the purposive sampl

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Khairun Umrah, Nurman, and Andi Mustika Amin. "PENGARUH PERPUTARAN MODAL KERJA, PERPUTARAN KAS, PERPUTARAN PIUTANG, DAN PERPUTARAN PERSEDIAAN TERHADAP PROFITABILITAS PERUSAHAAAN SUB SEKTOR FOOD AND BAVERAGE YANG TERDAFTAR DI BURSA EFEK INDONESIA." JURNAL BISNIS KOLEGA 8, no. 2 (2022): 84–110. http://dx.doi.org/10.57249/jbk.v8i2.86.

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This study aims to determine the effect of working capital turnover, cash turnover, accounts receivable turnover, and inventory turnover on profitability in food and beverage sub-sector companies listed on the Indonesia Stock Exchange. The variables in this study are working capital turnover, cash turnover, accounts receivable turnover, inventory turnover (independent variable), and profitability as measured using the NPM ratio (dependent variable). The population in this study are food and beverage sub-sector companies listed on the Indonesia Stock Exchange. While the sample in this study the

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Raharjo, Dwi Sihono, and Nandan Limakrisna. "LQ45 Company Profitability on the IDX for the 2021 Period Through the Effect of the Current Ratio and Receivable Turnover." International Journal of Professional Business Review 8, no. 7 (2023): e02931. http://dx.doi.org/10.26668/businessreview/2023.v8i7.2931.

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Purpose: The purpose of this study was to find out and analyze the Influence of the Current ratio and Receivable turnover on Profitability. The theoretical framework: Evaluating profitability through various ratios, companies can be classified into two categories: margin ratios and return ratios. Liquidity, activity, and profitability are important issues to be continuously monitored, that’s why the study uses the Current ratio and the Receivable turnover as tools in finding the relation between the Current ratio and Receivable turnover on Profitability partially and simultaneously. Methodolog

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Mutiara Salsabila and Laylan Syafina. "Pengelolaan Piutang Sebagai Upaya Meningkatkan Profitabilitas Telkom Indonesia Regional I Sumatera." Jurnal Mutiara Ilmu Akuntansi 2, no. 1 (2023): 81–92. http://dx.doi.org/10.55606/jumia.v2i1.2302.

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Accounts receivable management is an important process in business activities, especially for large companies such as Telkom Indonesia. Telkom Indonesia as the dominant telecommunications company in Indonesia has a wide customer network, so the management of receivables becomes crucial in maintaining the Company's cash flow and financial health. The application of information technology, such as accounts receivable management systems and data analysis, plays a big role in the management of receivables. The system helps manage customer data, bill tracking, and provides valuable insights into pa

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Putri, Tantri Octora Dwi Syah. "The Effect of Managing Receivables and Inventory on Profitability." Jurnal Ekonomi, Bisnis & Entrepreneurship 18, no. 2 (2024): 415–26. https://doi.org/10.55208/2v06mg79.

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This research aims to investigate the impact of accounts receivable management and inventory management on the profitability of a multi-finance company in Medan, both separately and together. The study employs a quantitative research approach, focusing on the financial reports of a selected multi-finance company in Medan. The sample includes income statements and balance sheets spanning twelve quarters. Data is collected through both primary and secondary sources, including interviews and observations. The analysis reveals that, when considered simultaneously, both accounts receivable manageme

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Liliana, Sahila, and Ryan Ahmad Erlangga. "PENGARUH PERPUTARAN KAS, PERPUTARAN PIUTANG , PERPUTARAN PERSEDIAAN TERHADAP PROFITABILITAS PADA PT UNILEVER INDONESIA TBK." Strategi 13, no. 2 (2023): 113–24. http://dx.doi.org/10.52333/strategi.v13i2.219.

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Abstrak : The purpose of this study was to determine and analyze the effect of Cash Turnover, Accounts Receivable Turnover and Inventory Turnover on Profitability at PT Unilever Indonesia Tbk.This study uses causal associative research methods with quantitative techniques. The data source used in this study is secondary data in the form of the quarterly financial statements of PT Unilever Indonesia Tbk from 2013-2020. Data collection techniques using documentation. The population in this study is the financial statements of PT Unilever Indonesia Tbk starting from 1933-2021 (quarter I). The sam

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Rahmawati, Sindi, Sri Hermuningsih, and Johannes Maysan Damanik. "PENGARUH PERPUTARAN KAS, PERPUTARAN PIUTANG, DAN PERPUTARAN PERSEDIAAN TERHADAP PROFITABILITAS (STUDI KASUS: PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018-2022)." Jurnal Manajemen Terapan dan Keuangan 13, no. 05 (2025): 1623–37. https://doi.org/10.22437/jmk.v13i05.35663.

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This research aims to determine the effect of cash turnover, receivables turnover and inventory turnover on profitability (ROA) in food and beverage companies listed on the Indonesia Stock Exchange for the 2018-2022 period. The independent variables in this research are cash turnover, accounts receivable turnover, and inventory turnover. The dependent variable in this research is profitability. The research population is food and beverage companies listed on the Indonesia Stock Exchange during the 2018-2022 period. The sampling technique used was purposive sampling technique. Based on predeter

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Fajriyanti, Nurul, and Agustin Ekadjaja. "PENGARUH PERPUTARAN MODAL KERJA, PERPUTARAN PERSEDIAAN DAN PERPUTARAN PIUTANG TERHADAP PROFITABILITAS." Jurnal Paradigma Akuntansi 6, no. 3 (2024): 1360–68. http://dx.doi.org/10.24912/jpa.v6i3.31423.

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The phenomenon of declining profitability of manufacturing companies from 2018-2020 causes investors to need to know the company's activities through the working capital turnover ratio, inventory turnover, accounts receivable turnover. Therefore, this study aims to determine the effect of working capital turnover, inventory turnover, accounts receivable turnover on profitability in manufacturing companies listed on the Indonesia Stock Exchange in 2018-2020. The method applied to process research data is a quantitative-descriptive method with data from the financial statements of the manufactur

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Aulia, Bismar, Nisa’ Ulul Mafra, and Emma Lilianti. "Pengaruh Perputaran Kas, Perputaran Piutang, Dan Perputaran Persediaan Terhadap Profitabilitas Pada Perusahaan Subsektor Food and Beverages Yang Terdaftar Di BEI." Jurnal Manajemen dan Investasi (MANIVESTASI) 7, no. 1 (2025): 49–63. https://doi.org/10.31851/jmanivestasi.v7i1.19281.

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ABSTRAK Penelitian ini bertujuan untuk menguji hipotesis pengaruh perputaran kas, perputaran piutang, dan perputaran persediaan terhadap profitabilitas pada perusahaan subsektor food and beverages yang tercatat di BEI. Metode yang digunakan dalam penelitian ini adalah metode kuantitatif dengan jenis penelitian assosiatif kausal. Teknik pengambilan sampel menggunakan teknik purposive sampling, dengan jumlah sampel sebanyak 64 data yang terdiri dari 16 perusahaan selama 4 tahun pengamatan. Teknik analisis data menggunakan regresi linier berganda, analisis koefisien korelasi, analisis koefisien d

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Aini Qaidah, Nur, and Sri Wahyuti. "ANALISIS RASIO AKTIVITAS TERHADAP KEMAMPUAN LABA PADA PERUSAHAAN MANUFAKTUR SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2013-2017." OBOR: Oikonomia Borneo 3, no. 1 (2021): 27–37. http://dx.doi.org/10.24903/obor.v3i1.1414.

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The purpose of this study was to determine the effect of total asset turnover ratio, accounts receivable turnover ratio and inventory turnover ratio on profitability in food and beverage sector companies listed on the Indonesia Stock Exchange for the 2013-2017 period. The method in this research is correlational quantitative. The measuring instrument uses the Total Asset Turnover Ratio, Account Receivable Turnover Ratio and Return On Investment. The sampling technique is purposive sampling. The sample is 10 companies listed in the food and beverage sector on the Indonesia Stock Exchange with d

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Iva Aulia Fajrin and Sunu Priyawan. "Pengaruh Manajemen Kas, Manajemen Piutang, Dan Manajemen Persediaan Terhadap Profitabilitas Pada Perusahaan Manufaktur Sub Sektor Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia." EKONOMIKA45 : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan 11, no. 2 (2024): 808–25. http://dx.doi.org/10.30640/ekonomika45.v11i2.2589.

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This study aims to test the influence of Cash Management, Accounts Receivable Management and Inventory Management on Profitability in Indonesian Food and Beverage Subsector Manufacturing companies registered in Indonesia in the period 2020-2022. The population used is 35 Manufacture companies of the Food and Beverage subsector registered in Indonesia. Sample determination is carried out using the purposive sampling method approach, based on sample determination criteria that have been carried out by 20 companies during the period 2020-2022. The study also uses quantitative approaches and techn

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Yanah, Yanah. "Pengaruh Tingkat Perputaran Kas Terhadap Profitabilitas Pada Koperasi Pegawai Republik Indonesia (KPRI) Sumber Makmur." Exchall: Economic Challenge 1, no. 2 (2021): 28–46. http://dx.doi.org/10.47685/exchall.v1i2.94.

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Turnover Cash, receivables and inventories as working capital components can affect the short length of time dependent on working capital fund that will ultimately affect the level of profitability achieved. The higher the turnover rate of cash, accounts receivable and inventory indicating the shorter the time dependent capital in the working capital component. This shows the efficiency in the use of capital that would raise the level of profitability achieved KPRI Sumber Makmur. Issues examined in this study were: (1). Is there any influence of cash turnover, accounts receivable and inv

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Lia Nurhalijah Amini and Yuniningsih. "IMPLEMENTASI KOMUNIKASI PEMASARAN TERHADAP PEMULIHAN PIUTANG PADA PERUMNAS KARAWANG." EKBIS (Ekonomi & Bisnis) 12, no. 2 (2024): 80–87. https://doi.org/10.56689/ekbis.v12i2.1480.

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This study aims to analyze the Implementation of Marketing Communication in Efforts to Recover receivables both KUM (Lack of Down Payment) and KLT (Excess Land Area) at Perum Perumnas Karawang Project. In today's business world, accounts receivable collection is a major challenge for several industries, which requires an effective communication approach to ensure smooth cash flow and financial stability of the Company. Accounts receivable itself is a number of bills arising from the sale and purchase of goods or services on credit which will then be paid by consumers in accordance with the ter

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Triyono, Aris. "PENGARUH PERPUTARAN PIUTANG DAN HUTANG TERHADAP RENTABILITAS EKONOMI PADA KOPERASI UNIT DESA (KUD) MEKAR ABADI DESA TASIK JUANG KECAMATAN LUBUK BATU JAYA." Jurnal Manajemen dan Bisnis 7, no. 4 (2018): 144–54. http://dx.doi.org/10.34006/jmbi.v7i4.110.

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This research was conducted at KUD Mekar Abadi Village Tasik Juang, Lubuk Batu Jaya District. The purpose of this study is to determine the effect of accounts receivable and debt turnover on economic profitability at Kekar Mekar Abadi Village Tasik Juang, Lubuk Batu Jaya District. The research was conducted with quantitative methods, namely research describing the effect of accounts receivable and debt turnover on economic profitability at KUD Mekar Abadi Village Tasik Juang, Lubuk Batu Jaya District. By analyzing the data using multiple regression, correlation coefficients, and hypothesis t

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Diva Ariska Ananda, Anwar Ramli, Andi Mustika Amin, Nurman Nurman, and Annisa Paramaswary Aslam. "Pengaruh Perputaran Modal Kerja dan Perputaran Piutang terhadap Profitabilitas pada PT. Indofood CBP Sukses Makmur Tbk yang Terdaftar di BEI Periode 2019-2023." JURNAL MANAJEMEN DAN BISNIS EKONOMI 3, no. 1 (2024): 384–97. https://doi.org/10.54066/jmbe-itb.v3i1.2803.

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This study aims to analyze the effect of working capital turnover and accounts receivable turnover on profitability at PT. Indofood CBP Sukses Makmur Tbk, listed on the Indonesia Stock Exchange (IDX), during the 2019–2023 period, by examining financial performance reports. The research employs a descriptive design with a quantitative approach. The analysis examines three variables: working capital turnover and accounts receivable turnover as independent variables, and profitability as the dependent variable. The testing is conducted using SPSS Statistics software version 25. The results of the

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Yanti, Yanti, and Mumun Maemunah. "Pengaruh Perputaran Piutang dan Perputaran Persediaan terhadap Profitabilitas (Studi Empiris pada Perusahaan Sektor Industri Barang Konsumsi yang Terdaftar di BEI Periode 2015-2018)." Akuisisi: Jurnal Akuntansi 16, no. 1 (2020): 39–43. http://dx.doi.org/10.24127/akuisisi.v16i1.448.

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The aim of this study is to determine the accounts receivable turnover rate and inventory turnover have an influence on profitability both partially and simultaneously in a company. The object of this study is a consumer goods industry sector manufacturing company that listed on Indonesia Stock Exchange in the period 2015-2017. The type of data in this study is quantitative data. The source of the data in this study is secondary data, in the form of financial report data (balance sheet and income statement) related to variable in this study. The results of this study indicates that accounts re

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Denisa Salsabila Viyanis, Adira Oktaviani Tita Nurjanah, Khalisa Fahira, Avivah Shafa Nada, and Tri Yulaeli. "Faktor-faktor yang mempengaruhi Profitabilitas Perusahaan : Perputaran Modal Kerja, Perputaran Kas, Perputaran Persediaan, Perputaran Aset Tetap dan Perputaran Piutang." Jurnal Riset Ekonomi dan Akuntansi 1, no. 3 (2023): 124–43. http://dx.doi.org/10.54066/jrea-itb.v1i3.632.

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Company Profitability is the company's ability to generate profit or profit. Profitability is the net result of various management policies and decisions. Profitability will provide the final answer about the effectiveness of company managers and provide an overview of the effectiveness of company management. Profitability can be interpreted as the company's ability to generate profits. According to R. Agus Sartono (2001: 122) profitability is the company's ability to earn profits in relation to sales, total assets and own capital. The company considers that the problem of profitability is mor

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Díaz Abanto, Gisela, Beatriz Carire Soras, Salomón Axel Vásquez Campos, and Rafael Romero-Carazas. "The cash cycle and economic profitability of Centro Universitario de Prestación de Servicios Imprenta Unión." SCT Proceedings in Interdisciplinary Insights and Innovations 2 (April 12, 2024): 248. http://dx.doi.org/10.56294/piii2024248.

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The objective of this study was to determine the relationship between the cash cycle and economic profitability at the Centro Universitario de Prestación de Servicios Imprenta Unión. The study was based on a quantitative approach with a non-experimental, correlational, explanatory and cross-sectional design. The method used was the analysis of information, consolidating as a study sample the financial statements and accounting records pertaining to accounts receivable turnover, inventory turnover, accounts payable turnover; and then analyzing the cash cycle and the acid test. The results were

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