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Pengaruh Perputaran Kas, Perputaran Piutang dan Perputaran Persediaan terhadap Return On Asset pada Perusahaan Sub Sektor Semen yang Terdaftar dalam Bursa Efek Indonesia Periode Tahun 2013-2023 Rahmawati, Gina; Priyanto, Aria Aji
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 4 (2026): November - January
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i4.3149

Abstract

The purpose of this study is to determine the level of cash turnover, receivables turnover and inventory turnover have an influence on return on assets in a company. The object of this study is a cement sub-sector company listed on the Indonesia Stock Exchange for the period 2013-2023. The type of data in this study is quantitative with an associative method. The data source in this study is secondary data with a sample size of 44, namely 4 cement sub-sector companies listed on the Indonesia Stock Exchange and financial report data for the period 2013-2023 related to the variables in the study. The findings reveal that cash turnover and inventory turnover do not have a significant effect on ROA, whereas receivables turnover shows a significant positive influence. Simultaneously, the three variables exert a positive and significant effect on ROA, as reflected in the regression equation Y = -0.842982+0.145359 * X1+0.177113 * X2+1.063431* X3, with a coefficient of determination of 51.17%. This implies that 48.83% of the variation in ROA is explained by other factors not included in the model. Overall, the results highlight the importance of efficient receivables management in enhancing company profitability within the cement industry.
Characterization and Quality Improvement of Organic Compost Using Geothermal Brine from PT Pertamina Geothermal Energy Permana, Indra; Nirwanto, Yogi; Ismawati, Iis; Nuriansyah, Rifan; Rahmawati, Gina; Ardian Pratama, Nata; Fadhlurrahman A, Syafiq; Nur Fadila, Azzahra
Jurnal Biogenerasi Vol. 10 No. 4 (2025): Volume 10 nomor 4 tahun 2025 Terbit Oktober-Desember 2025
Publisher : Universitas Cokroaminoto Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30605/biogenerasi.v10i4.7388

Abstract

Compost is an organic amendment capable of improving soil physical, chemical, and biological properties, yet its relatively low nutrient content often requires high application rates. This research aimed to evaluate the effects of different compost formulations enriched with geothermal brine on macronutrient composition and to identify the best compost–brine formulation that meets the nutrient requirements set by the Indonesian Ministry of Agriculture Regulation No. 261/2016. The study employed seven compost formulations with three replications, each supplemented with 20% geothermal brine, arranged in a randomized block design. Observed parameters included compost temperature and weight during decomposition, as well as total N, total P₂O₅, total K₂O, and total CaO content. The geothermal brine used in this study contained high concentrations of essential minerals, particularly potassium and calcium, along with relevant micronutrients such as boron. Formulations containing higher proportions of sheep manure exhibited rapid temperature increases in the initial phase, followed by faster stabilization, whereas grass-dominant mixtures decomposed more slowly due to higher lignin content and elevated C/N ratios. Among all treatments, formulation G (15% sheep manure, 60% grass, 20% coffee husk, 2.5% dolomite, and 2.5% zeolite) produced the highest levels of macronutrients—N, P, K, and Ca—surpassing other formulations and aligning with compost quality standards. Overall, incorporation of geothermal brine effectively enhanced potassium and calcium levels across all compost mixtures