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All Journal ETIKONOMI Daya Saing : Jurnal Ilmu Manajemen Jurnal Akuntansi dan Pajak Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) JKBM (JURNAL KONSEP BISNIS DAN MANAJEMEN) Resona : Jurnal Ilmiah Pengabdian Masyarakat Jurnal PAJAR (Pendidikan dan Pengajaran) Management and Economics Journal (MEC-J) SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan RJABM (Research Journal of Accounting and Business Management) Owner : Riset dan Jurnal Akuntansi PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Jurnal Abdimas Mahakam Organum: Jurnal Saintifik Manajemen dan Akuntansi Jurnal Riset Pembangunan : Media Hasil Penelitian dan Kajian Pembangunan Daerah Jurnal Ilmiah Manajemen Kesatuan Cakrawala Repositori Imwi Jurnal Scientia Borneo Student Research (BSR) Jurnal Pengabdian Masyarakat Asia Jurnal Ekonomi dan Manajemen EKOMABIS: Jurnal Ekonomi Manajemen Bisnis Jurnal Pengabdian Masyarakat Nusantara International Journal of Quantitative Research and Modeling Al-Tijary : Jurnal Ekonomi dan Bisnis Islam Media Bina Ilmiah
Fenty Fauziah
FE Bisnis Dan Politik Universitas Muhammadiyah Kalimantan Timur
Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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Impact of Receivables Turnover and Collection Period on Manufacturing Profitability in Indonesia Fenty Fauziah; Siti Rosa Lismawati; Nur Hanisfatin Rushami Zien
Jurnal Ilmiah Manajemen Kesatuan Vol. 13 No. 2 (2025): JIMKES Edisi Maret 2025
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v13i2.3166

Abstract

The COVID-19 pandemic has profoundly disrupted the global economy, leading to unprecedented challenges and shifts in economic dynamics. Motivated by the economic disruptions caused by the COVID-19 pandemic, the research explores how these companies managed credit sales and collections amidst heightened financial instability. Employing a quantitative approach with panel data from 152 randomly selected firms, the study uses multiple linear regression analysis to assess the relationship between receivables turnover, average collection period, and profitability (measured by Return on Assets). Results reveal that receivables turnover has a significant positive effect on profitability, while the average collection period exerts a significant negative impact. Moreover, both variables jointly influence profitability, though their combined explanatory power is moderate. The findings highlight the importance of efficient receivables management in enhancing financial performance, especially during periods of economic volatility. Companies must prioritize efficient credit and collection policies to shorten the receivables cycle without sacrificing sales growth.
Impact of Receivables Turnover and Collection Period on Manufacturing Profitability in Indonesia Fenty Fauziah; Siti Rosa Lismawati; Nur Hanisfatin Rushami Zien
Jurnal Ilmiah Manajemen Kesatuan Vol. 13 No. 2 (2025): JIMKES Edisi Maret 2025
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v13i2.3166

Abstract

The COVID-19 pandemic has profoundly disrupted the global economy, leading to unprecedented challenges and shifts in economic dynamics. Motivated by the economic disruptions caused by the COVID-19 pandemic, the research explores how these companies managed credit sales and collections amidst heightened financial instability. Employing a quantitative approach with panel data from 152 randomly selected firms, the study uses multiple linear regression analysis to assess the relationship between receivables turnover, average collection period, and profitability (measured by Return on Assets). Results reveal that receivables turnover has a significant positive effect on profitability, while the average collection period exerts a significant negative impact. Moreover, both variables jointly influence profitability, though their combined explanatory power is moderate. The findings highlight the importance of efficient receivables management in enhancing financial performance, especially during periods of economic volatility. Companies must prioritize efficient credit and collection policies to shorten the receivables cycle without sacrificing sales growth.
Co-Authors Ade Gunawan Andini Nur Amilia Anshari, Rahman Arbansyah Arbansyah Askiah Askiah Awahda Dzahwa Kurnia Syafitri Azhar Latief Azi Nur Rahmasita Bambang Sutedjo Bun Yamin Bun Yamin Candra Hadi Utomo Deni Malik Eddy Kurniawan Eka Riyanti Yusuf Erwin Ady Surya Fahrul Zaini Fevica Dwi Anggreini Fitria Rahmah Fitriansyah Fitriansyah Ika Ayu Mentari Indah Widyah Ningsih Iwan Sulistia Joko Sabtohadi Joko Sabtohadi Joko Widiarto Kafka Navisa Suwarno Karunia Auwliya Amin Khairul Anam Kusumawati, Yulia Tri Marjan Wahyuni Marsha Anindita Marwati Muhammad Ali Syahbana Muhammad Harry Rahmadi Muhammad Iqbal Pribadi Muhammad Najeri Al Syahrin Muhammad Nor Ichsan Muhammad Said Nadila Maulida Nita Rislawati Nur Zatil Fadilah Nurfadillah, Mursidah Oktaviani Dwi Saputri Paula Mariana Kustiawan Rafiqoh Rafiqoh Rahman Ansari Regita Maulidya Putri Rika Nur Junnah Rika Pratika Rinda Sandayani Karhab Rolly Rezki Ananda Siti Hajar Yanti Siti Hardianti Siti Rosa Lismawati Siti Rosa Lismawati Sofia Ulfa Eka Hadiyanti, Sofia Ulfa Eka Sri Wahyuni Jamal Suparno Suparno Syayid Al Manar Tjokorda Gde Bagus Mahadewa Tri Munawwaroh Umi Kartini Rashid Umi Kartini Rashid Vera Herliana Pratiwi Wicha Fradya