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All Journal Jurnal Reviu Akuntansi dan Keuangan ESENSI: JURNAL BISNIS DAN MANAJEMEN Jurnal Penelitian dan Evaluasi Pendidikan TEKNIK Jurnal Keuangan dan Perbankan Journal of Indonesian Tourism and Development Studies Jurnal Strategi Akuntansi Wacana, Jurnal Sosial dan Humaniora Journal of Accounting and Investment JURNAL EKONOMI DAN BISNIS AIRLANGGA Jurnal Riset Akuntansi Dan Bisnis Airlangga Jurnal Akuntansi Aktual SENTRALISASI JURNAL NUSANTARA APLIKASI MANAJEMEN BISNIS Hasta Wiyata EKUITAS (Jurnal Ekonomi dan Keuangan) Akurasi : Jurnal Studi Akuntansi dan Keuangan Jurnal Akuntansi The Indonesian Journal of Accounting Research Jurist-Diction AGRISAINS: Jurnal Ilmiah Magister Agribisnis Iqtishadia: Jurnal Kajian Ekonomi dan Bisnis Islam Jurnal Investasi Islam Didaktika Religia JRABA Jurnal Akuntansi dan Keuangan Jurnal Akuntansi dan Keuangan Indonesia Media Riset Akuntansi Auditing & Informasi Curtina IDARAH : Jurnal Pendidikan dan Kependidikan Vitamedica: Jurnal Rumpun Kesehatan Umum Accounting Analysis Journal AN NAHDLIYAH E-JURNAL AKUNTANSI Spektrum Industri Journal of Education and Learning Innovation Aktsar: Jurnal Akuntansi Syariah
Zaenal Fanani
Departemen Akuntansi, Fakultas Ekonomi Dan Bisnis, Universitas Airlangga
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Public Health Social Sciences Other

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Journal : sentralisasi

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Trade Credit to Improve Financial Performance of Industry in Indonesia Endah Tri Wahyuningtyas; Zaenal Fanani
SENTRALISASI Vol. 14 No. 2 (2025): May
Publisher : Universitas Muhammadiyah Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33506/sl.v14i2.4113

Abstract

This research investigates the role of credit sales as an effective strategy for enhancing financial performance. The study aims to assess the impact of credit sales on financial outcomes, employing panel data regression with a fixed effect model as the analytical method. The results indicate that credit sales have a positive and statistically significant influence on the financial performance of companies. Specifically, firms with higher levels of credit sales show a significant effect on Return on Assets (ROA), while those with lower levels of credit sales demonstrate a notable impact on Return on Equity (ROE). Additionally, the study reveals that bank loans and financial risk significantly attenuate the relationship between credit sales and financial performance. These findings provide valuable insights for managers in formulating credit sales strategies to enhance financial performance. Furthermore, the research contributes to the advancement of knowledge in financial management, offering a reference point for future studies in the field.
Co-Authors Afdah, Umi Ahmad Suriyadi Muslim Al Faini, Muhammad Alfiyah Ariani Dwiyanti Alfiyah Ariani Dwiyanti, Alfiyah Ariani Alfiyanti, Linda Suci Amam Amam Ana Nurul Fitriyani Ana Nurul Fitriyani Ananda, Chandra Farji Anastania Balqis Andik Adi Suryanto Anggun Anita Sari Anna Kusuma Wardhani Ardi Tri Handono Ardianto Ardianto Arif Widodo Arifia, Amaludin Arlin Zulkarnain Awaluddin Awaluddin Azwir, Hery Hamdi Bambang Ali Nugroho Bambang Subroto Basuki , BASUKI BASUKI Budi Hartono Citra Novi Sunarto Clarina Widyati Gunawan Denny Nurkertamanda Deny A. Iyai Djemari Mardapi dwi nur hidayah Endah Tri Wahyuningtyas Endang Setyowati Eriani, Izmi Dwira FAISAL, RAKMAT Fitria Pradandari Fitroh Amaluddin Georgina Elizabeth K. Saudale Hamidah Hamidah Handono, Ardi Tri Handono, Ardi Tri Hanif, Rheni Afriana Hanif, Rheni Afriana Harsuko Riniwati Hendi Kristiantoro Hirawati Oemar Imam Thohari Iqbal Amaluddin Pambudi Ivastya, Raras Ivena Tiono Kamelia, Arika Khairanis Yulita Linda Suci Alfiyanti M Nur Ihsan M. Nur Qowy Alvaribi, M. Nur Qowy Ma'arif, Muhammad Anas Mardijuwono, Agus Widodo Merbaka, Zakiyyah Riris Mikail, dan Ahmad Noer Rohmah Noer Soetjipto Novera Kartikawati Sudiro Nur Solikin Ousman Jallow Prasetyo, Khusnul Raras Ivastya Raras Ivastya Sambou, Omar Sari, Fitria Atika Sarwenda Biduri Saudale, Georgina Elizabeth K. Stepanus Pakage Subandiah, Heni Tiyas Putri N Vivin Rosvita Vivin Rosvita Wahyono, Nanang Dwi Wulandari, Annisa Wuradji Wuradji Yayuk Mundriyastutik Yogi Prasetyo Nugroho Yulis Trinovita Yunita Sari Zakiyyah Riris Merbaka Zulkarnain, Arlin Zulkarnain, Arlin