<![CDATA[Profitability is an important indicator in assessing a company's ability to manage capital and generate profits. This study aims to analyze the effect of cash turnover and receivables turnover on profitability at PT Industri Jamu dan Farmasi Sido Muncul Tbk for the period 2014–2025. The study uses a quantitative approach with descriptive and verification methods. The population is the company's financial statements, with samples of financial position statements and income statements for the period 2014–2025 selected using purposive sampling. Secondary data were analyzed using SPSS 25 through descriptive statistics, classical assumption tests, multiple linear regression, coefficient of determination, t-test, and F-test. The results show that cash turnover has a positive and significant effect on profitability, while receivables turnover does not have a significant effect partially. Simultaneously, both have a significant effect on profitability with an R² of 84%. In conclusion, the effectiveness of cash management has an important role in increasing company profitability.]]>
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