<![CDATA[The purpose of this study is to analyze the effect of accounts receivable turnover and working capital turnover on profitability at PT Alam Jaya. This study uses a qualitative method with secondary data obtained from the financial statements of PT Alam Jaya for the period 2019-2021. The variables analyzed include working capital turnover, accounts receivable turnover, and profitability measured using the ratio of net profit to total assets. The results of the study show that accounts receivable turnover increased significantly from 100.40 times in 2019 to 170.42 times in 2021, reflecting increased efficiency in managing accounts receivable. Conversely, working capital turnover decreased from 2.48 times in 2020 to 1.63 times in 2021. This decrease resulted in a decrease in profitability from 18% to 14%. The conclusion of this study is that accounts receivable turnover and working capital simultaneously affect the company's profitability. The implication is that PT Alam Jaya needs to manage working capital and receivables optimally to maintain cash flow stability and increase profitability sustainably.]]>
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