<![CDATA[This study aims to examine the effect of accounts receivable turnover and inventory turnover on Return on Investment (ROI) at PT Sumber Alfaria Trijaya, Tbk for the 2017–2024 period. The study employed an associative quantitative approach using secondary data from the company’s quarterly financial statements. Data were analyzed using SPSS version 26 through descriptive statistics, classical assumption tests, multiple linear regression, t-test, F-test, and coefficient of determination. The results show that accounts receivable turnover has a positive and significant effect on ROI, indicated by a t-value of 3.967, greater than the t-table value of 2.045, with a significance value of 0.000 below 0.05. Inventory turnover does not have a significant effect on ROI, with a t-value of 0.321 below 2.045 and a significance value of 0.750 above 0.05. Simultaneously, accounts receivable turnover and inventory turnover have a significant effect on ROI, with an F-value of 8.218 above the F-table value of 3.328 and a significance value of 0.001 below 0.05. The findings indicate that receivables management is more directly associated with investment returns, while inventory turnover should be interpreted within the operational characteristics of the retail business.]]>
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