The Effect of Cash Turnover, Accounts Receivable Turnover, and the Number of Credit Customers on the Profitability (ROA) of Village Credit Institutions (LDP) in Negara District in 2021-2023

Trisnanda, Kadek Surya
Marini, Putu Lidia
Gayatri, I Gusti Agung Sasih

Business Management
Vol 4, No 3 (2025): Business Management Agustus

This study aims to determine the effect of cash turnover, receivables turnover, and the number of credit customers on profitability. This study was conducted at 10 LPDs registered at the LPLPD office in Jembrana Regency. This study is quantitative, using secondary data sourced from the LPD financial statements for 2021-2023. The data analysis technique used was multiple linear regression analysis. The results of the analysis indicate that partially, cash turnover has a positive and significant effect on profitability, receivables turnover has a negative but insignificant effect on profitability, and the number of credit customers has a positive and significant effect on profitability. Simultaneously, cash turnover, receivables turnover, and the number of credit customers simultaneously affect profitability (ROA) at LPDs in Negara District.