{"id":"https://openalex.org/W4294935782","doi":"https://doi.org/10.24042/al-mal.v3i2.12146","title":"Pengaruh Perputaran Kas, Perputaran Persediaan, Dan Perputaran Piutang Terhadap Profitabilitas Perusahaan Manufaktur Yang Terdaftar Di BEI Tahun 2019-2021","display_name":"Pengaruh Perputaran Kas, Perputaran Persediaan, Dan Perputaran Piutang Terhadap Profitabilitas Perusahaan Manufaktur Yang Terdaftar Di BEI Tahun 2019-2021","publication_year":2022,"publication_date":"2022-07-21","ids":{"openalex":"https://openalex.org/W4294935782","doi":"https://doi.org/10.24042/al-mal.v3i2.12146"},"language":"id","primary_location":{"id":"doi:10.24042/al-mal.v3i2.12146","doi":"https://doi.org/10.24042/al-mal.v3i2.12146","is_oa":true,"landing_page_url":"https://doi.org/10.24042/al-mal.v3i2.12146","pdf_url":"http://ejournal.radenintan.ac.id/index.php/al-mal/article/download/12146/pdf","source":{"id":"https://openalex.org/S4220650937","display_name":"Al-Mal Jurnal Akuntansi dan Keuangan Islam","issn_l":"2715-9477","issn":["2715-9477","2715-954X"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-nc-sa","license_id":"https://openalex.org/licenses/cc-by-nc-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Al-Mal: Jurnal Akuntansi dan Keuangan Islam","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"hybrid","oa_url":"http://ejournal.radenintan.ac.id/index.php/al-mal/article/download/12146/pdf","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5059817903","display_name":"Nurul Ilmilatul Islamiah","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4394709093","display_name":"Universitas Islam Negeri Sayyid Ali Rahmatullah Tulungagung","ror":"https://ror.org/04xeap310","country_code":"ID","type":"education","lineage":["https://openalex.org/I4394709093"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Nurul Ilmilatul Islamiah","raw_affiliation_strings":["Universitas Islam Negeri Sayyid Ali Rahmatullah Tulungagung"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Islam Negeri Sayyid Ali Rahmatullah Tulungagung","institution_ids":["https://openalex.org/I4394709093"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5019556670","display_name":"Deny Yudiantoro","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4394709093","display_name":"Universitas Islam Negeri Sayyid Ali Rahmatullah Tulungagung","ror":"https://ror.org/04xeap310","country_code":"ID","type":"education","lineage":["https://openalex.org/I4394709093"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Deny Yudiantoro","raw_affiliation_strings":["Sharia Financial Management, Faculty of Economics and Business, Universitas Islam Negeri Sayyid Ali Rahmatullah Tulungagung"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Sharia Financial Management, Faculty of Economics and Business, Universitas Islam Negeri Sayyid Ali Rahmatullah Tulungagung","institution_ids":["https://openalex.org/I4394709093"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I4394709093"],"apc_list":null,"apc_paid":null,"fwci":3.151,"has_fulltext":true,"cited_by_count":15,"citation_normalized_percentile":{"value":0.91754079,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":88,"max":98},"biblio":{"volume":"3","issue":"2","first_page":"177","last_page":"197"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T12544","display_name":"Working Capital and Financial Performance","score":1.0,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T12544","display_name":"Working Capital and Financial Performance","score":1.0,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T12123","display_name":"Financial Analysis and Corporate Governance","score":9.999999747378752e-05,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10328","display_name":"Supply Chain and Inventory Management","score":0.0,"subfield":{"id":"https://openalex.org/subfields/1803","display_name":"Management Science and Operations Research"},"field":{"id":"https://openalex.org/fields/18","display_name":"Decision Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/cash-turnover","display_name":"cash turnover","score":0.8149999976158142},{"id":"https://openalex.org/keywords/inventory-turnover","display_name":"inventory turnover","score":0.9990000128746033},{"id":"https://openalex.org/keywords/receivables-turnover","display_name":"receivables turnover","score":0.9760000109672546},{"id":"https://openalex.org/keywords/profitability","display_name":"profitability","score":0.9620000123977661},{"id":"https://openalex.org/keywords/return-on-assets","display_name":"return on assets","score":0.7940000295639038},{"id":"https://openalex.org/keywords/manufacturing-firms","display_name":"manufacturing companies","score":0.9800000190734863},{"id":"https://openalex.org/keywords/indonesia-stock-exchange-listed-companies","display_name":"Indonesia Stock Exchange listed companies","score":0.7910000085830688}],"concepts":[{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.43566352128982544},{"id":"https://openalex.org/C178550888","wikidata":"https://www.wikidata.org/wiki/Q2043282","display_name":"Business administration","level":1,"score":0.358879953622818},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.12703898549079895}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.24042/al-mal.v3i2.12146","doi":"https://doi.org/10.24042/al-mal.v3i2.12146","is_oa":true,"landing_page_url":"https://doi.org/10.24042/al-mal.v3i2.12146","pdf_url":"http://ejournal.radenintan.ac.id/index.php/al-mal/article/download/12146/pdf","source":{"id":"https://openalex.org/S4220650937","display_name":"Al-Mal Jurnal Akuntansi dan Keuangan Islam","issn_l":"2715-9477","issn":["2715-9477","2715-954X"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-nc-sa","license_id":"https://openalex.org/licenses/cc-by-nc-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Al-Mal: Jurnal Akuntansi dan Keuangan Islam","raw_type":"journal-article"},{"id":"pmh:oai:ejournal.radenintan.ac.id:article/12146","doi":null,"is_oa":true,"landing_page_url":"https://ejournal.radenintan.ac.id/index.php/al-mal/article/view/12146","pdf_url":null,"source":{"id":"https://openalex.org/S4220650937","display_name":"Al-Mal Jurnal Akuntansi dan Keuangan Islam","issn_l":"2715-9477","issn":["2715-9477","2715-954X"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"2715-954X","raw_type":"info:eu-repo/semantics/article"}],"best_oa_location":{"id":"doi:10.24042/al-mal.v3i2.12146","doi":"https://doi.org/10.24042/al-mal.v3i2.12146","is_oa":true,"landing_page_url":"https://doi.org/10.24042/al-mal.v3i2.12146","pdf_url":"http://ejournal.radenintan.ac.id/index.php/al-mal/article/download/12146/pdf","source":{"id":"https://openalex.org/S4220650937","display_name":"Al-Mal Jurnal Akuntansi dan Keuangan Islam","issn_l":"2715-9477","issn":["2715-9477","2715-954X"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-nc-sa","license_id":"https://openalex.org/licenses/cc-by-nc-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Al-Mal: Jurnal Akuntansi dan Keuangan Islam","raw_type":"journal-article"},"sustainable_development_goals":[{"display_name":"Decent work and economic growth","score":0.48510000109672546,"id":"https://metadata.un.org/sdg/8"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4294935782.pdf","grobid_xml":"https://content.openalex.org/works/W4294935782.grobid-xml"},"referenced_works_count":27,"referenced_works":["https://openalex.org/W67273332","https://openalex.org/W1494601658","https://openalex.org/W1506236336","https://openalex.org/W1508458141","https://openalex.org/W1566847547","https://openalex.org/W1579488055","https://openalex.org/W1813549356","https://openalex.org/W2227671287","https://openalex.org/W2257024953","https://openalex.org/W2289648389","https://openalex.org/W2294208074","https://openalex.org/W2414740160","https://openalex.org/W2737676042","https://openalex.org/W2738569218","https://openalex.org/W2751543411","https://openalex.org/W2765082757","https://openalex.org/W2777043796","https://openalex.org/W2888960256","https://openalex.org/W2896110560","https://openalex.org/W2901920266","https://openalex.org/W2957143968","https://openalex.org/W2975939023","https://openalex.org/W3020860203","https://openalex.org/W3101965296","https://openalex.org/W3121867808","https://openalex.org/W3215011104","https://openalex.org/W3215138797"],"related_works":["https://openalex.org/W7014539057","https://openalex.org/W3005070544","https://openalex.org/W3010535898","https://openalex.org/W2781752960","https://openalex.org/W7005020480","https://openalex.org/W2886202856","https://openalex.org/W4371779755","https://openalex.org/W4409411585","https://openalex.org/W7215863655","https://openalex.org/W2943868143"],"abstract_inverted_index":{"Profitabilitas":[0],"menggambarkan":[1],"kemampuan":[2],"perusahaan":[3],"dalam":[4,9],"mendaptkan":[5],"laba":[6],"dan":[7,53,71,127],"efektivitas":[8],"pengelolaan":[10],"manajamen":[11],"perusahaan.":[12,19],"Tingkat":[13],"profitabilitas":[14,58],"dapat":[15,22],"mempengaruhi":[16],"kondisi":[17],"keuangan":[18],"Hal":[20],"tersebut":[21],"dilihat":[23],"berdasarkan":[24],"dari":[25,44,91],"nilai":[26],"ROA.":[27],"Jenis":[28],"penelitian":[29,34],"yang":[30,59,77],"digunakan":[31,78],"adalah":[32,79],"jenis":[33],"kuantitatif":[35],"asosiatif.":[36],"Penelitian":[37],"ini":[38],"bertujuan":[39],"untuk":[40],"mengetahui":[41],"adanya":[42],"pengaruh":[43],"variabel,":[45],"yaitu":[46],"variabel":[47,97,105,112],"(X)":[48],"Perputaran":[49,51],"Kas,":[50],"Persediaan":[52],"perputaran":[54,98,106,113,123,125,128],"piutang":[55,114,129],"terhadap":[56,103,110,118,133],"(Y)":[57],"terdaftar":[60],"di":[61],"BEI":[62],"tahun":[63],"2019-2021.":[64],"Metode":[65],"penghimpunan":[66],"data":[67,82,87],"menggunakan":[68],"purposive":[69],"sampling":[70],"diperoleh":[72],"10":[73],"sampel,":[74],"model":[75],"analisis":[76,80],"regresi":[81],"panel":[83],"dengan":[84],"alat":[85],"olah":[86],"Eviews":[88],"10.":[89],"Hasil":[90],"pengujian":[92],"menunjukkan":[93],"bahwa":[94],"secara":[95,121],"parsial":[96],"kas":[99],"tidak":[100,115,130],"berpengaruh":[101,108,116,131],"siginifikan":[102],"profitabilitas,":[104],"persediaan":[107],"signifikan":[109,117,132],"profitabilias,":[111],"profitabilias.":[119],"Namun":[120],"simultan":[122],"kas,":[124],"persediaan,":[126],"profitabilitas.":[134]},"counts_by_year":[{"year":2026,"cited_by_count":5},{"year":2025,"cited_by_count":5},{"year":2024,"cited_by_count":2},{"year":2023,"cited_by_count":2},{"year":2022,"cited_by_count":1}],"updated_date":"2026-11-08T12:12:28.789561","created_date":"2022-09-08T00:00:00"}