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Profitability is a company's calculation in seeking profits so that the company can sustain its operational activities. This research aims to assist companies in managing cash, accounts receivable, and debts effectively in order to increase the company's profitability. The research employed a descriptive analysis approach. The Subject and object used in this study is PT Fokus Cory Logistik located in Malaka Sari, Jakarta. The results of this study are (1) Cash turnover in the 2020-2022 period has good enough criteria so that this cash turnover has a positive effect on the company's profitability. (2) The turnover of receivables in the 2020-2021 period had a poor turnover due to the payment of receivables for more than one month, resulting in a decrease in the percentage of profitability even though the turnover of receivables increased. (3) The debt ratio that occurred in 2020 and 2022 was considered good while in 2021 it was considered not good because the percentage was above the industry criteria, this ratio had a significant effect on profitability because a large enough debt would result in an increase in the percentage of profitability.

Cooperatives in carrying out their activities to achieve the set goals must carry out control. The control that is implemented must be able to provide benefits, in this case it is able to increase the effectiveness and efficiency of cooperative operations. This study aims to analyze the control of receivables in the Women's Cooperative in Sidomulyo Village, Purwoasri District, Kediri Regency, during the period 2019 to 2023. This study uses a descriptive quantitative approach. The data analyzed includes the cooperative's financial statements, which are collected through interviews, observations, and documentation. The analysis technique used is to calculate the Receivable Turnover (RTO) ratio, and the Average Collection Period (ACP). The results of this study show that the control of receivables in the Women's Cooperative can be said to be effective. In the Receivable Turnover (RTO) ratio from 2019 to 2023, the receivables turnover rate can be said to be effective. In the Average Collection Period (ACP) from 2019 to 2023, it can be said to be effective.

Accounting information systems and internal control are two important factors in company operations. These two things are related to each other and influence each other. This research focuses on evaluating the inventory, sales and receivables accounting information system to improve internal control at CV Karunia. This research uses qualitative methods with CV Karunia as the research subject. The data used is primary and secondary data from CV Karunia. Data collection was carried out by means of observation, interviews and documentation. The data obtained is then analyzed and a result is obtained. At CV Karunia, it was found that the implementation of tasks was not in accordance with its responsibilities. It is known that inventory, warehouse and goods receipt are carried out by the same department. Apart from that, the sales and receivables section can be carried out by many people in the company so that unrecorded sales transactions often occur. This occurs due to a lack of standard operational procedures related to clear division of tasks and inadequate evaluation from the company. So it is hoped that companies will create standard operating procedures, clear division of responsibilities, and carry out routine audits.

This study aims to analyze the financial performance of PT Gudang Garam Tbk during the period from 2019 to 2022, with a focus on the company's financial statements. The evaluation is conducted by understanding the assets and liabilities of the company, especially current assets, non-current assets, and net exposure. The significant increase in cash and cash equivalents reflects efficient liquidity management, while fluctuations in trade receivables and inventory highlight operational challenges. Sustained investments in fixed assets signify a commitment to long-term growth, although fluctuations in trade payables and short-term liabilities demand caution. The consistently positive net exposure provides insight into potential growth and financial stability. However, the decrease in net exposure in 2021 indicates the impact of changing dynamics in the cigarette industry. In conclusion, a comprehensive understanding of financial statements is crucial for identifying opportunities and risks, providing a foundation for informed strategic decision-making. Additionally, this research emphasizes the importance of a deep understanding of factors influencing financial performance. Focus on liquidity, fixed asset investment, and net exposure management provides a complete picture of the company's dynamics. In facing the changing dynamics of the cigarette industry, the company needs to maintain a balance between long-term growth and financial risk management. The results of this research can serve as a valuable guide for the company's strategic decision-making in the future.