{"id":"https://openalex.org/W7224974106","doi":null,"title":"PENGARUH PENGELOLAAN ARUS KAS TERHADAP PROFITABILITAS PADA PT JIQASS DULANG WISATA MAKASSAR","display_name":"PENGARUH PENGELOLAAN ARUS KAS TERHADAP PROFITABILITAS PADA PT JIQASS DULANG WISATA MAKASSAR","publication_year":2026,"publication_date":"2026-10-29","ids":{"openalex":"https://openalex.org/W7224974106"},"language":"en","primary_location":{"id":"pmh:oai:ojs.unpatompo.ac.id:article/690","doi":null,"is_oa":true,"landing_page_url":"https://ojs.unpatompo.ac.id/index.php/index/article/view/690","pdf_url":null,"source":{"id":"https://openalex.org/S7407077222","display_name":"INDONESIAN JOURNAL ECONOMY AND MANAGEMENT","issn_l":"3026-2798","issn":["3026-2798"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4405273832","host_organization_name":"Universitas Patompo","host_organization_lineage":["https://openalex.org/I4405273832"],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"3026-2798","raw_type":"info:eu-repo/semantics/article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":[],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://ojs.unpatompo.ac.id/index.php/index/article/view/690","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5160151908","display_name":"Meliana Eri Trifa Ligom","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Meliana Eri Trifa Ligom","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"middle","author":{"id":"https://openalex.org/A5158910038","display_name":"Nurlaila Syarfiah Asfo","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Nurlaila Syarfiah Asfo","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5114492407","display_name":"Andi Izatul Fiddah","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Andi Izzatul Fiddah","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":0,"citation_normalized_percentile":{"value":0.89368124,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":null,"issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T12544","display_name":"Working Capital and Financial Performance","score":0.9883000254631042,"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":0.9883000254631042,"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":0.00839999970048666,"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/T14183","display_name":"Banking Sector Performance and Management","score":0.0013000000035390258,"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"}}],"keywords":[{"id":"https://openalex.org/keywords/cash-flow-management","display_name":"cash flow management","score":0.9909999966621399},{"id":"https://openalex.org/keywords/profitability","display_name":"profitability","score":0.9950000047683716},{"id":"https://openalex.org/keywords/return-on-assets","display_name":"return on assets","score":0.9549999833106995},{"id":"https://openalex.org/keywords/return-on-equity","display_name":"return on equity","score":1.0},{"id":"https://openalex.org/keywords/operating-investing-and-financing-activities","display_name":"operating, investing and financing activities","score":0.8679999709129333},{"id":"https://openalex.org/keywords/tourism-enterprises","display_name":"tourism enterprises","score":0.7360000014305115}],"concepts":[{"id":"https://openalex.org/C178550888","wikidata":"https://www.wikidata.org/wiki/Q2043282","display_name":"Business administration","level":1,"score":0.5921000242233276},{"id":"https://openalex.org/C121332964","wikidata":"https://www.wikidata.org/wiki/Q413","display_name":"Physics","level":0,"score":0.4771000146865845},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.41530001163482666},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.4108000099658966},{"id":"https://openalex.org/C15708023","wikidata":"https://www.wikidata.org/wiki/Q80083","display_name":"Humanities","level":1,"score":0.3650999963283539},{"id":"https://openalex.org/C105795698","wikidata":"https://www.wikidata.org/wiki/Q12483","display_name":"Statistics","level":1,"score":0.2150000035762787},{"id":"https://openalex.org/C75956513","wikidata":"https://www.wikidata.org/wiki/Q609343","display_name":"Portfolio investment","level":3,"score":0.1932000070810318},{"id":"https://openalex.org/C2777267654","wikidata":"https://www.wikidata.org/wiki/Q3519023","display_name":"Test (biology)","level":2,"score":0.1826999932527542},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.16009999811649323},{"id":"https://openalex.org/C27206212","wikidata":"https://www.wikidata.org/wiki/Q34178","display_name":"Theology","level":1,"score":0.15559999644756317}],"mesh":[],"locations_count":1,"locations":[{"id":"pmh:oai:ojs.unpatompo.ac.id:article/690","doi":null,"is_oa":true,"landing_page_url":"https://ojs.unpatompo.ac.id/index.php/index/article/view/690","pdf_url":null,"source":{"id":"https://openalex.org/S7407077222","display_name":"INDONESIAN JOURNAL ECONOMY AND MANAGEMENT","issn_l":"3026-2798","issn":["3026-2798"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4405273832","host_organization_name":"Universitas Patompo","host_organization_lineage":["https://openalex.org/I4405273832"],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"3026-2798","raw_type":"info:eu-repo/semantics/article"}],"best_oa_location":{"id":"pmh:oai:ojs.unpatompo.ac.id:article/690","doi":null,"is_oa":true,"landing_page_url":"https://ojs.unpatompo.ac.id/index.php/index/article/view/690","pdf_url":null,"source":{"id":"https://openalex.org/S7407077222","display_name":"INDONESIAN JOURNAL ECONOMY AND MANAGEMENT","issn_l":"3026-2798","issn":["3026-2798"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4405273832","host_organization_name":"Universitas Patompo","host_organization_lineage":["https://openalex.org/I4405273832"],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"3026-2798","raw_type":"info:eu-repo/semantics/article"},"sustainable_development_goals":[{"display_name":"Decent work and economic growth","id":"https://metadata.un.org/sdg/8","score":0.4000000059604645}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W7219711557","https://openalex.org/W2894063188","https://openalex.org/W7221275548","https://openalex.org/W2773185934","https://openalex.org/W2370453033","https://openalex.org/W4294630959","https://openalex.org/W7215821236","https://openalex.org/W7203924933","https://openalex.org/W2797137200","https://openalex.org/W2966165368"],"abstract_inverted_index":{"Penelitian":[0,19],"ini":[1],"bertujuan":[2],"untuk":[3],"mengetahui":[4],"dan":[5,26,52,63,87,98,145],"menganalisis":[6],"pengaruh":[7],"pengelolaan":[8,93,127],"arus":[9,44,94,128],"kas":[10,45,95,129],"terhadap":[11,100,113],"profitabilitas":[12,55,133],"pada":[13,134],"PT":[14],"JIQASS":[15],"Dulang":[16],"Wisata":[17],"Makassar.":[18],"menggunakan":[20,58,74],"pendekatan":[21],"kuantitatif":[22],"dengan":[23,70,108,121,132],"desain":[24],"asosiatif":[25],"data":[27,147],"sekunder":[28],"dari":[29,151],"laporan":[30,152],"keuangan":[31],"periode":[32,135],"2022\u20132025":[33],"yang":[34,143,149],"disusun":[35],"dalam":[36],"bentuk":[37],"triwulanan,":[38],"sehingga":[39],"diperoleh":[40],"16":[41],"observasi.":[42],"Pengelolaan":[43],"(X)":[46],"ditinjau":[47],"melalui":[48,83],"aktivitas":[49],"operasi,":[50],"investasi,":[51],"pendanaan,":[53],"sedangkan":[54],"(Y)":[56],"diukur":[57],"Return":[59,64],"on":[60,65],"Assets":[61],"(ROA)":[62],"Equity":[66],"(ROE).":[67],"Analisis":[68],"dilakukan":[69],"regresi":[71],"linear":[72],"sederhana":[73],"IBM":[75],"SPSS":[76],"Statistics,":[77],"termasuk":[78],"statistik":[79],"deskriptif,":[80],"pemeriksaan":[81],"asumsi":[82],"grafik,":[84],"uji":[85],"t,":[86],"koefisien":[88],"determinasi.":[89],"Hasil":[90],"menunjukkan":[91],"bahwa":[92],"berpengaruh":[96],"positif":[97,131],"signifikan":[99],"ROA":[101],"(t":[102,115],"=":[103,106,110,116,119,123],"2,205;":[104],"p":[105,118],"0,045)":[107],"R\u00b2":[109,122],"0,258,":[111],"serta":[112],"ROE":[114],"2,404;":[117],"0,031)":[120],"0,292.":[124],"Dengan":[125],"demikian,":[126],"berhubungan":[130],"pengamatan.":[136],"Interpretasi":[137],"hasil":[138],"perlu":[139],"mempertimbangkan":[140],"jumlah":[141],"observasi":[142],"terbatas":[144],"adanya":[146],"triwulanan":[148],"diestimasi":[150],"tahunan.":[153]},"counts_by_year":[],"updated_date":"2026-11-05T12:25:35.769452","created_date":"2026-10-31T00:00:00"}