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This study aims to analyze and compare the financial performance of two manufacturing companies in the mining sub-sector in Indonesia, namely PT Adaro Energy Indonesia Tbk and PT Batulicin Nusantara Maritim Tbk during the period 2019-2023. The analysis was carried out using financial ratios including liquidity, operational efficiency, solvency, and profitability. The results of the study indicate that PT Adaro Energy Indonesia Tbk has better financial performance than PT Batulicin Nusantara Maritim Tbk. PT Adaro Energy Indonesia Tbk excels in the stability of the current ratio which is consistently above the safe limit, reflecting the company's ability to meet short-term obligations. In addition, operational efficiency is demonstrated through fast inventory turnover, effective management of receivables, and optimization of the use of fixed assets, all of which contribute to increased cash flow and revenue. These findings indicate the importance of good financial management to support the sustainability and competitiveness of companies in the mining sector.

This study compares the financial performance of three manufacturing companies in Indonesia, namely PT Intan Wijaya International Tbk, PT Duta Pertiwi Nusantara Tbk, and PT Madusari Murni Indah Tbk, during the 2019-2023 period. The analysis was conducted using liquidity, activity, solvency, profitability, and market ratios to evaluate the financial health of each company. The results show that PT Duta Pertiwi Nusantara Tbk excels in liquidity ratios (average current ratio of 3.92 and average quick ratio of 3.48) as well as operational efficiency on average age of receivables (46.06 days) and inventory turnover (17.68 times). Meanwhile, PT Madusari Murni Indah Tbk has the highest solvency ratio (average TIE of 48.2% and average Fixed Charge Coverage of 8.2), although its debt-to-asset burden is also greater (debt ratio of 33%). On the other hand, PT Intan Wijaya International Tbk performed best on profitability (average ROE of 61.4%) and effectiveness of total asset utilization (average total asset turnover of 0.91). However, all three companies face the challenge of ratio fluctuations due to the impact of the COVID-19 pandemic. This study is expected to provide important insights for stakeholders in making strategic decisions, as well as contribute to the literature of financial performance analysis of the manufacturing sector.

This research aims to analyze cash turnover, receivables turnover and inventory turnover on profitability in textile and garment subsector companies listed on the Indonesia Stock Exchange (BEI) for the period 2018 to 2023. This research uses quantitative methods. The population of this research is all textile and garment subsector manufacturing companies listed on the IDX. The sample in this study used purposive sampling totaling 16 textile and garment subsector manufacturing companies listed on the IDX. The data collection technique in this research uses secondary data. Data analysis used the classic assumption test, then multiple linear regression analysis was carried out, and continued with hypothesis testing using the SPSS version 25 software program. The results of this research show that cash turnover and accounts receivable turnover have no effect on profitability. Meanwhile, inventory turnover affects profitability. Simultaneously cash turnover, accounts receivable turnover and inventory turnover together influence profitability  

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.

This thesis aims to determine and analyze the simultaneous influence of cash turnover, accounts receivable turnover, and inventory turnover on the profitability of automotive sub-sector companies and their components listed on the Indonesian Sharia Stock Index for the period 2019-2023. As well as to determine and analyze the partial influence of cash turnover, accounts receivable turnover, and inventory turnover on the profitability of automotive sub-sector companies and their components listed on the Indonesian Sharia Stock Index for the period 2019-2023. This study uses a quantitative approach with secondary data, using panel data regression analysis tools. The results of the conclusions are as follows: 1) The estimation results show that simultaneously the cash turnover, receivables turnover, and inventory turnover variables together have a positive and significant effect on the profitability of automotive sub-sector companies and their components listed on the Indonesian Sharia Stock Index for the 2019-2023 period. 2) The estimation results show that partially the cash turnover variable has a positive and significant effect on the profitability of automotive sub-sector companies and their components listed on the Indonesian Sharia Stock Index for the 2019-2023 period. The receivables turnover variable has a positive and significant effect on the profitability of automotive sub-sector companies and their components listed on the Indonesian Sharia Stock Index for the 2019-2023 period, and the cash turnover variable has a positive and significant effect on the profitability of automotive sub-sector companies and their components listed on the Indonesian Sharia Stock Index for the 2019-2023 period.

The research was conducted on companies in the cosmetics and household needs subsector listed on the Indonesia Stock Exchange in 2015-2021. This type of research uses quantitative methods samples selected using purposive techniques.  Data analysis is done using panel data regression with the help of the Eviews 12 program. The research results indicate that partially, Credit Sales and Accounts Receivable Turnover has no effect on profitability, while simultaneously, Credit Sale and Accounts Receivable Turnover show a positive and significant effect on profitability (return on asset) with a determination coefficient of 0,631977 or 63,1977% then the remaining 0,368023 or 36,8023% is influenced by other variables that are outside this study.

Companies in the food and beverage sector that are listed on the Indonesian Stock Exchange have the same goal as any other company: to maximize earnings. Working capital management and accounts receivable turnover are critical factors that might affect a company's financial performance in this setting. Previous studies have shown that improved management of a company's working capital and receivables may lead to increased earnings. Listed businesses in the food and beverage subsector on the IDX will have their working capital and receivables turnover assessed for their impact on profitability from 2020 to 2022. A quantitative research technique grounded on descriptive methodology is used in this study. The food and beverage industry had a number of IPOs between 2020 and 2022 on the IDX. As supplementary resources, we rely on www.idx.co.id and the company's annual financial report. We used a multiple linear regression test to examine the data and determine the impact of working capital and receivables turnover on profitability at the same time. Data shows that between 2020 and 2022, receivables turnover and working capital together have a major impact on the profitability of IDX-listed food and beverage subsector firms. Improved management of working capital and receivables may lead to higher profitability, according to the research. Future studies should include a larger sample size and more factors to better advise organizational management on financial decision-making.