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All Journal Jurnal Manajemen Terapan dan Keuangan Seminar Nasional Teknik Kimia Kejuangan Infestasi JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) Jurnal Akuntansi dan Pajak Community Development Journal: Jurnal Pengabdian Masyarakat Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Prosiding Seminar Nasional Program Pengabdian Masyarakat Indonesian Journal of Business Analytics (IJBA) International Journal of Economics and Management Research Jambi Accounting Review (JAR) Journal Research of Social Science, Economics, and Management JIM: Jurnal Ilmiah Mahasiswa Pendidikan Sejarah Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan Maslahah: Jurnal Manajemen dan Ekonomi Syariah International Journal of Economic Research and Financial Accounting Jurnal Penelitian Pendidikan Indonesia Indonesian Journal of Economic & Management Sciences (IJEMS) International Journal of Economics, Commerce, and Management International Journal of Economics and Management Research Harmoni Economics: International Journal of Economics and Accounting
Yuliusman -
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Religion Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Medicine & Pharmacology Public Health Social Sciences Other

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Systematic Literature Review: The Impact of Working Capital Management on Profitability Jenny Liana; Wirmie Eka Putra; Yuliusman Yuliusman; Fredy Olimsar
Journal Research of Social Science, Economics, and Management Vol. 5 No. 10 (2026): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v5i10.1466

Abstract

This research aims to analyze and map the development of the literature on the influence of working capital management (WCM) on company profitability. The research uses the systematic literature review method with a bibliometric approach. The article selection process refers to the PRISMA guidelines through the Scopus database for the 2016–2026 period with the keywords working capital management and profitability. Of the initial 385 articles, 26 articles were obtained that met the inclusion criteria and analyzed using VOSviewer. The results of the study show that the cash conversion cycle (CCC) and its components, namely the receivables collection period, the inventory turnover period, and the trade debt payment period, are the most dominant indicators of WCM, while profitability is most proxied by return on assets (ROA). Most studies show that efficient working capital management tends to increase profitability, especially through CCC control, acceleration of receivables collection, and effective inventory management. However, some studies have also found nonlinear relationships, such as the inverted U-shape and cash threshold effect, which indicate an optimal level of working capital in maximizing profitability. In addition, the influence of WCM on profitability is influenced by sector characteristics, company size, liquidity conditions, and economic crisis situations. Based on these results, it can be concluded that WCM not only plays a role as a short-term operational policy, but also as a strategic instrument that affects the company's efficiency, profitability, and resilience.
Financial Performance Analysis of Mendalo Laut Village Government, Muaro Jambi, 2020–2023 Bella Ranita Putri; Sri Rahayu; Yuliusman Yuliusman
Harmoni Economics: International Journal of Economics and Accounting Vol. 2 No. 2 (2025): May: Harmoni Economics: International Journal of Economics and Accounting
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/harmonieconomics.v2i2.227

Abstract

This investigate points to analyze the Budgetary Execution of the Mendalo Laut Town Government, Jambi Exterior City Area, Muaro Jambi Rule for the Monetary Year 2020-2023.This think about points to decide the Money related Execution of Mendalo Laut Town utilizing the Decentralization Degree Proportion, Town Budgetary Autonomy Proportion, Town Money related Reliance Proportion, PADes Adequacy Proportion, Use Proficiency Proportion, Use Agreement Proportion, and PADes Development Ratio.This inquire about may be a quantitative expressive study.Using auxiliary information within the shape of the Realization Report of the Town Income and Consumption Budget (APBDes) of Mendalo Laut Town, Jambi External City Area, Muaro Jambi Rule for the 2020-2023 Monetary Year.The inquire about comes about appear that the Budgetary Execution of the Mendalo Laut Town Government based on the Degree of Decentralization Proportion is categorized as exceptionally destitute, the Town Monetary Autonomy Proportion is categorized as Exceptionally Moo, the Town Monetary Reliance Proportion is categorized as exceptionally tall, the PADes Viability Proportion is categorized as ineffectual, the Investing Concordance Proportion is categorized as destitute, and the PADes Development Proportion is categorized as Not Great. Furthermore, the SWOT Examination employments the S-O technique, which utilizes inner qualities to abuse outside openings.
Impact of Accounting Systems and Sharing Economy on Culinary MSMEs’ Financial Performance with Demographics Moderation Luluq'il Jannah; Yuliusman Yuliusman; Salman Jumaili
Harmoni Economics: International Journal of Economics and Accounting Vol. 2 No. 2 (2025): May: Harmoni Economics: International Journal of Economics and Accounting
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/harmonieconomics.v2i2.319

Abstract

This research investigates how accounting information systems and sharing economy platforms affect the financial performance of culinary MSMEs in Jambi City, while also examining demographic factors as a moderating variable. The study involved Micro, Small, and Medium Enterprises (MSMEs) in the city’s culinary sector as both the population and sample. Using a non-probability purposive sampling method, data were gathered from 88 culinary MSME respondents through questionnaires and analyzed with the SmartPLS 4 software. The findings reveal that both accounting information systems and sharing economy platforms significantly impact the financial performance of culinary MSMEs. Furthermore, demographic factors were found to moderate the relationship between accounting information systems and financial performance, but did not moderate the link between sharing economy platforms and financial performance in the culinary MSME sector of Jambi City.
Co-Authors . Marnas Achmad Hizazi Adi Ikhsan Syukri Amri Afrizal AFRIZAL AFRIZAL Afrizal Afrizal Agus Solikhin, Agus Al Parok Al Parok Anastasya Laga Aprisarado Taurussino Ari Nugroho Ario Satria Arsyadt Arsyadt Ayudia Febrihartini Azolla Degita Azis Bella Ranita Putri Dahmiri Dedy Setiawan Dewi Aryani Disya Yuke Farhana Erma Yani Erni Achmad F. Husni Hasbullah, F. Husni Fauziah Fauziah Fredy Olimsar Gabriel Siahaan Gowon, Muhammad Idham Khalik Ilham Wahyudi Indra Lila Kusuma Jenny Liana Junaidi Junaidi Lia Kurniati Lucky Enggraini Fitri Lucky Enggrani Fitri Luluq'il Jannah Maisyarah, Nyimas Dian Mayang Oktaviani Malik Megawati Ajo Putri Misni Erwati Misti Mardiana Muhammad Amin Muhammad Ridwan Mukhzarudfa Mukhzarudfa Mukhzarudfa, Mukhzarudfa Musyayaddah Musyayaddah Nela Safelia Netty Herawaty Nursima Natasa* Padila Padila Rafika Rahayu Rani Nur Az-zahra Osman Ratih Kusumastuti Reni Yustien Rico Wijaya Z Riki Setiawan Riski Hernando Rita Friyani Salman Jumaili Silvina Silvina Sri Rahayu Sumarni Sumarni Sumarni Susfayetti Tri Candra Anggraini Wahyu Rohayati Wirmie Eka Putra Wiwik Tiswiyanti Yudi - Yudi Yudi Yuliana Zalisman Rahmadan Zulma, Gandy Wahyu Maulana Zuska Ega Zuska Ega