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All Journal Swabumi (Suara Wawasan Sukabumi) : Ilmu Komputer, Manajemen, dan Sosial Widya Cipta : Jurnal Sekretari dan Manajemen Perspektif : Jurnal Ekonomi dan Manajemen Universitas Bina Sarana Informatika IJISTECH (International Journal Of Information System & Technology) JMD: Jurnal Riset Manajemen & Bisnis Dewantara JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Jurnal Riset Terapan Akuntansi Enrichment : Journal of Management INFOKUM Jurnal Marketing IJISTECH Akasia: Artikel Ilmiah Sistem Informasi Akuntansi IMTechno: Journal of Industrial Management and Technology Jurnal Administrasi Bisnis (J-Adbis) Gemilang: Jurnal Manajemen dan Akuntansi Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Pariwisata, Bisnis Digital dan Manajemen Jurnal Manajemen Dan Bisnis Ekonomi Journal of Accounting Information System JIMEK Jurnal Keilmuan Teknologi Informasi dan Ilmu Manajemen
Teni Agustina
Universitas Bina Sarana Informatika
Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Social Sciences Other

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Perputaran Modal Kerja dan Perputaran Kas terhadap Margin Laba Bersih Pada Sektor Energi yang Terdaftar pada BEI 2021-2024 Syifa Fauziah; Rani Kurniasari; Teni Agustina
Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Vol. 5 No. 3 (2025): November: Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan (JIMEK)
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimek.v5i3.7987

Abstract

Listed on the Indonesia Stock Exchange (IDX), the energy sector is a key driver of national economic development as it drives strategies to support domestic energy needs and industrial growth. However, this sector is also highly vulnerable to global energy price fluctuations, changes in government regulations, and imbalances between energy demand and supply, which directly impact companies' operational and financial stability. In these dynamic conditions, efficient internal resource management is key to maintaining and improving company financial performance, particularly through the management of working capital turnover and cash turnover. This study aims to analyze the effect of working capital turnover and cash turnover on net profit margins in energy sector companies listed on the IDX during the 2021–2024 period. The method used in this study is a quantitative approach with secondary data obtained from annual financial reports. The sampling technique used was a purposive sampling method to ensure the samples taken were relevant to the research criteria. The results show that the working capital turnover variable (X1) has no significant effect on net profit margin (Y), while cash turnover (X2) actually shows a significant negative effect on net profit margin. Simultaneously, these two variables significantly influence net profit margin with a coefficient of determination (R²) of 26.6%. This indicates that 26.6% of the variation in net profit margin can be explained by working capital turnover and cash turnover, while the remaining 73.4% is influenced by other factors not analyzed in this study, such as operational efficiency, cost structure, global energy prices, or corporate risk management. This study suggests that suboptimal cash management can negatively impact company profitability, necessitating a more efficient cash management strategy in the energy sector.
Co-Authors Adi Supriyatna Amin Setio Lestiningsih Andronias Siregar Arman Syah Putra Christien, Dahlia Danny Ong Devy Sofyanty Dewi Aryanti Dwiyatmoko Puji Widodo Dyah Octavia Eni Roma Wati Etika Sabariah Fahmi Kamal Fahmi Kamal Faradilah, Nur Rizki Hardani, Sri Hardiyan Hardiyan Heriston Sianturi Idah Yuniasih Ihwan Wahyudi Indarti, Wahyu Inggit Dessy Susanti Lukman Hakim Lukman Hakim Mari Rahmawati Mochamad Nandi Susila Mulyadi Mulyadi Nurlaela Eva Puji Lestari Nurvi Oktiani Putri, Cynthia Reffiana Rani Kurniasari Ratu Yolanda Ria Andriani Ria Andriani Rismayanti, Shella Rooswhan Budhi Utomo Rosento S Sriyanto Sabil Sabil Saefulloh, Reandy Saifudin, Muhamad Saridawati Sofyan Marwansyah Suhartono Suhartono Suhartono Suhartono Suminten, Suminten Suryani, Rani Suwantica Suwantica Syifa Fauziah Taat Kuspriyono Tukan, Mechtildis Berliana Vera Agustina Yanti Vina Asiyah Zede Wahyu Indrarti Zahro, Nurus