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All Journal Al-Manahij: Jurnal Kajian Hukum Islam JOURNAL OF INDONESIAN ISLAM MUQTASID INFERENSI An-Nida' Al-Mawarid Jurnal Hukum Islam Muqtasid: Jurnal Ekonomi dan Perbankan Syariah JURNAL PENDIDIKAN TAMBUSAI Shirkah: Journal of Economics and Business HUMANISMA : Journal of Gender Studies Turast: Jurnal Penelitian dan Pengabdian eCo-Buss Nusantara Hasana Journal Kafa’ah: Journal of Gender Studies Sibatik Journal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan EKSYA: Jurnal Ekonomi Syariah Az Zarqa': Jurnal Hukum Bisnis Islam Jurnal Riset Manajemen dan Akuntansi (JURIMA) Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Al Fiddhoh: Journal of Banking, Insurance, and Finance Al-Manahij : Jurnal Kajian Hukum Islam Jurnal Ekonomi, Bisnis dan Manajemen Legal Protection for the Partnership Agreement Parties Islam Realitas: Journal of Islamic and Social Studies HUMANISMA : Journal of Gender Studies Profit: Jurnal Manajemen, Bisnis dan Akuntansi ABHATS: Jurnal Islam Ulil Albab Jurnal Manajemen Dan Bisnis Ekonomi Jurnal Riset Manajemen dan Ekonomi Jurnal Kajian Dan Penalaran Ilmu Manajemen Al Itmamiy : Jurnal Hukum Ekonomi Syariah Lokawati: Jurnal Penelitian Manajemen dan Inovasi Riset Jurnal Ilmiah Ekonomi dan Manajemen Jurnal Sains Student Research Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah Maslahah: Jurnal Manajemen dan Ekonomi Syariah Master Manajemen Journal Economic Excellence Ibnu Sina Santri : Jurnal Ekonomi dan Keuangan Islam Indonesian Journal of Interdisciplinary Islamic Studies (IJIIS) AL-DALIL: Jurnal Ilmu Sosial, Politik, dan Hukum Jurnal Inovasi Ekonomi Syariah dan Akuntansi Asian Journal of Media and Culture Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Addiarrahman
UIN Sultan Thaha Saifuddin Jambi, Indonesia
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Nursing Social Sciences Other

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Journal : Nusantara Hasana Journal

 1 
PENGARUH PERPUTARAN KAS, PIUTANG DAN PERSEDIAAN TERHADAP PROFITABILITAS PADA PERUSAHAAN FARMASI YANG TERDAFTAR DI INDEKS SAHAM SYARI'AH INDONESIA PADA TAHUN 2019-2024 Wulan Sari Dwi Wahyuni; Addiarrahman, Addiarrahman
Nusantara Hasana Journal Vol. 5 No. 8 (2026): Nusantara Hasana Journal, January 2026
Publisher : Yayasan Nusantara Hasana Berdikari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59003/nhj.v5i8.1884

Abstract

Profitability is one of the main indicators in assessing a company's financial performance. Efficiency in managing working capital, especially cash turnover, receivables and inventory plays a major role in increasing profitability. The pharmaceutical industry experienced significant dynamics during the 2019-2024 period, especially since the Covid-19 pandemic. Despite the increase in demand for pharmaceutical products, not all companies showed an increase in profitability. Several companies experienced an increase in cash turnover or receivables but were not followed by an increase in Return On Assets (ROA) which indicated a mismatch between operational efficiency and financial performance. This study aims to determine how cash turnover, receivables and inventory affect profitability in pharmaceutical companies. The sample used in this study was 6 pharmaceutical companies. The type of data used is secondary data. Data processing using Eviews. The data analysis technique used is panel data regression analysis. The results of the study showed that cash turnover, receivables and inventory partially or simultaneously do not have a significant effect on profitability. In testing the classical assumption with a normal distribution, there were no symptoms of heteroscedasticity and multicollinearity.
Co-Authors Agustina Ahmad Fatoni Ahmad Syahrizal Alliful Bastomi Anzu Elvia Zahara Asih Tri Utami Ningsih azzarqa, azzarqa Bahrul Ma’ani Dara Yuningsih, Nirmala Deni Putra, Muhammad Devita Indah Sari Dhea Indriani Dia Sartika Dicky Hendardi Erwin Saputra Siregar Fadila Mawaddah Farhan Zaki A Fauzan Ramli Fikri Wijaya Fitri Andriyani Hafrianto Hafrianto Halimah Dja'far Illy Yanti Illy Yanti Illy Yanti Iskandar Iskandar Iskandar Iskandar Ismail, Dailani Khairiyani Khusnul Istiqomah Lidya Anggraeni Lidya Anggraeni M. Fauzi M. Taufik Ridho Misni Saifudin Muhammad Farikin Muhammad Ismail MUHAMMAD MANSUR MUHAMMAD SUBHAN Muhammad Subhan Muthmainnah Nadia Zein Nazori Majid Nisa Afifah Khairiyah Nisya Adella Jaya Novi Mubyarto Nur Asiah Nur fadilah Nurhaya Nurhaya Nurlia Fusfita Ondri, Dino Putra, D I Ansusa Putra, Muhammad Deni Putriana, Marissa Rasyidi , Abdullah Rintan Wulandari Rivano Putra Rofiki, Akhmad Simah Anjali Solichah Solichah Sri Rahma Sucipto Sucipto Syamsuddin Syamsuddin Ulfa, Nurfahimah Umi Toeba Utami, Sari Wulan Sari Dwi Wahyuni Yunani Yunani Zaid Raya Argantara Zerli Anita Dewi Zilhikmah Safitri