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Abstract
Profitability is an important indicator in assessing a company's performance. Companies that are able to manage inventory turnover and receivables turnover well tend to have optimal financial performance. The purpose of this study is to determine the level of merchandise inventory turnover in increasing profitability at PT Martina Berto Tbk and to determine the turnover of receivables in increasing profitability at PT Martina Berto Tbk. The method used in this study is quantitative and descriptive analysis.This study uses secondary data obtained from financial reports published to the public for the 2021-2023 period via the official websites of the companies used as research samples. The results of this study show that The company has demonstrated improvements in inventory and accounts receivable management. This is evident in its relatively good Gross Profit Margin, although it still fluctuates annually. More efficient inventory management helps the company reduce storage costs and the risk of damage, thus maintaining a satisfactory gross profit margin
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References
- hdiaryani, R., & Alwi. (2020). Comparative Analysis of Profitability Ratios at PT Mandom Indonesia Tbk and PT Martina Berto Tbk. Profitability: Journal of Management Science, 4(2), 120–127.
- Hamid, E. (2020). Analysis of Inventory Turnover on Profitability at PT Gudang Garam Tbk Listed on the Indonesia Stock Exchange. Proaksii Journal, 1(2), 15–24.
- Hia, RP, & Kurniati, E. (2021). Analysis of the Effect of Inventory Turnover and Accounts Receivable Turnover on Profitability in Manufacturing Companies in the Consumer Goods Industry Sector Listed on the Indonesia Stock Exchange. JAKP: Journal of Accounting, Finance and Taxation, 4(2), 62–69.
- Putri, LE, Suprihati, Ma'ruf, MH, & Budiyono. (2024). The Effect of Cash Turnover, Inventory Turnover, and Accounts Receivable Turnover on Profitability in Manufacturing Companies Listed on the IDX in 2020-2022. Journal of Accounting and Taxation, 24(2), 1–13.
- Yanti, & Maemunah, M. (2020). The Effect of Accounts Receivable Turnover and Inventory Turnover on Profitability (Empirical Study of Consumer Goods Industry Companies Listed on the IDX for the 2015-2018 Period). AKUISISI: Journal of Accounting, 16(1), 39–43.
References
hdiaryani, R., & Alwi. (2020). Comparative Analysis of Profitability Ratios at PT Mandom Indonesia Tbk and PT Martina Berto Tbk. Profitability: Journal of Management Science, 4(2), 120–127.
Hamid, E. (2020). Analysis of Inventory Turnover on Profitability at PT Gudang Garam Tbk Listed on the Indonesia Stock Exchange. Proaksii Journal, 1(2), 15–24.
Hia, RP, & Kurniati, E. (2021). Analysis of the Effect of Inventory Turnover and Accounts Receivable Turnover on Profitability in Manufacturing Companies in the Consumer Goods Industry Sector Listed on the Indonesia Stock Exchange. JAKP: Journal of Accounting, Finance and Taxation, 4(2), 62–69.
Putri, LE, Suprihati, Ma'ruf, MH, & Budiyono. (2024). The Effect of Cash Turnover, Inventory Turnover, and Accounts Receivable Turnover on Profitability in Manufacturing Companies Listed on the IDX in 2020-2022. Journal of Accounting and Taxation, 24(2), 1–13.
Yanti, & Maemunah, M. (2020). The Effect of Accounts Receivable Turnover and Inventory Turnover on Profitability (Empirical Study of Consumer Goods Industry Companies Listed on the IDX for the 2015-2018 Period). AKUISISI: Journal of Accounting, 16(1), 39–43.