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All Journal Jurnal Ekonomi & Studi Pembangunan EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Manajerial International Journal of Business Studies ANALISIS - SCIENTIFIC JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND ACCOUNTING Jurnal Inovasi Penelitian Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Jurnal Ar-Ribh Jurnal Ekonomi dan Manajemen Indonesia Jurnal Pengabdian Teratai Jurnal Pengabdian Mandiri GIAT: Teknologi untuk Masyarakat Jurnal Pengabdian Masyarakat JESKaPe: Jurnal Ekonomi Syariah, Akuntansi dan Perbankan E-Amal: Jurnal Pengabdian Kepada Masyarakat IECON: International Economics and Business Conference Optimum: Jurnal Ekonomi dan Pembangunan
Nurul Hidayah
Universitas Muhammadiyah Sorong
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Health Professions Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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DETERMINANTS OF PROFITABILITY BASED ON OPERATIONAL EFFICIENCY AND ACCOUNTS RECEIVABLE MANAGEMENT: A STUDY AT PT PEGADAIAN (PERSERO) Munifa; Nugroho Dwi Prihandoko; Digor Mufti; Muhammad Amin; Nurul Hidayah
JEMI is managed and published by the Management Study Program, Faculty of Economics and Business, Kutai Kartanegara University. Institutional legality is reflected in the ISSN number: 1411-9560 published by LIPI in 2003 as a manifestation of the comm Vol 26 No 1 (2026)
Publisher : FAKULTAS EKONOMI DAN BISNIS UNIKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53640/83m4ac13

Abstract

This research is based on the increase in financing at PT Pegadaian (Persero) which has not been fully accompanied by an increase in operational efficiency and accounting management, so that this condition has the potential to affect the company's profit performance and profitability stability. Based on this, this study aims to analyze the effect of Operating Costs on Operating Income (BOPO) and reporting turnover on the profitability of PT Pegadaian (Persero) for the 2020–2025 period. This study uses a quantitative approach with secondary data from quarterly financial reports and a saturated sample technique of 23 samples, which are then analyzed using multiple linear regression through the classical assumption test, t-test, F-test, and coefficient of determination. The results show that BOPO has a negative and significant effect on profitability, while credit turnover has a positive and significant effect on profitability, simultaneously both variables have a significant effect on ROA with an Adjusted R-Square value of 0.755, which means 75.5% of the variation in profitability is explained by BOPO and circulating turnover. These findings confirm that operational cost efficiency and smooth debt turnover play an important role in increasing Pegadaian's profitability and need to be a focus in the company's financial management strategy.
Co-Authors -, Mitta Muthia Wangsih -, Rais Dera Pura Rawi -, Ramli Lewenussa -, Susetyowati Sofia -, Wisang Candra Bintari Adiaman, Andini Agilistya Rahayu Ahmad Jamil Akmal Ridwan Andhiny Syafridha Jumsar Andjar, Febry Jein Aprilia, Nina Bekti Wiji Lestari Bintari , Wisang Candra Digor Mufti Digor Mufti Evi Mufrihah Zain Evi Mufrihah Zain Faisal Eka Mahendra Febri Jein Andjar Haiqal, Muhammad Rifqy Hidayatina Idha Wahyu Riana Latifah Dian Iriani Latifah Dian Iriani Latifah Dian Iriani Latifah Dian Iriani, Latifah Dian Maulin Adinda Muhammad Amin Muhammad Amin Muhammad Amin Munifa Nahda Inayah Noraziah Che Arshad Nugroho Dwi Prihandoko Nugroho Dwi Prihandoko Nur Aeni Waly Nur Aeni Waly Nurhani Nurhani Nurhani Nurhani Prihandoko, Nugroho Dwi Rais Dera Pua Rawi Rawi, Rais Dera Pua Retno Dewi Wijiastuti Rokhimah Rokhimah Sofia, Susetyowati Wangsi, Mitta Muthia Wijiastuti, Retno Dewi Wisang Candra Bintari