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All Journal Akrab Juara : Jurnal Ilmu-ilmu Sosial Jurnal Riset Ekonomi dan Akuntansi
Muhammad Arul Andreandra
Unknown Affiliation
Biochemistry, Genetics & Molecular Biology Chemistry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Medicine & Pharmacology

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Peran Kedudukan Akuntansi Keuangan Daerah Dalam Pengelolaan Keuangan Daerah Yang Efektif Maharani Safitri; Sonny Fransisco Siboro; Amara Kasih Ariningrum; Muhammad Arul Andreandra
Jurnal Riset Ekonomi dan Akuntansi Vol. 2 No. 2 (2024): June : JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrea-itb.v2i2.1911

Abstract

This research aims to thoroughly examine how accounting is viewed and applied in the regional financial framework. This type of research uses a literature study in the form of a qualitative approach. The results of this study indicate that the effective application of AKD in accordance with SAP is the key to realizing open, accountable, and sustainable regional financial management.
THE EFFECT OF WORKING CAPITAL TURNOVER AND RECEIVABLES TURNOVER ON PROFITABILITY IN TRANSPORTATION COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE FOR THE PERIOD 2021-2024 Muhammad Arul Andreandra; Kasmanto Miharja
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol. 10 No. 4 (2025): November
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

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Abstract

The transportation sector in Indonesia is a crucial contributor to the national economy by facilitating the distribution of goods and public mobility. Although its contribution to Gross Domestic Product continues to increase, particularly post-pandemic, profitability in transportation companies has fluctuated and tended to be low. This indicates challenges in corporate financial management. Therefore, this study was conducted to analyze whether working capital turnover and accounts receivable turnover affect profitability in transportation companies listed on the Indonesia Stock Exchange for the 2021-2024 period. This study employed quantitative methods with purposive sampling, resulting in a sample of nine companies. The analytical methods employed included descriptive statistics, classical assumption tests, multiple linear regression, and hypothesis testing. The data used were secondary data in the form of financial reports. The results showed that working capital turnover had no significant effect on profitability, while accounts receivable turnover had a significant positive effect. Simultaneously, both variables significantly influenced profitability.
Co-Authors Amara Kasih Ariningrum Kasmanto Miharja Maharani Safitri Sonny Fransisco Siboro