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
 

This study aims to measure the business performance of CV XYZ through the perspectives of finance, customers, internal business processes, growth and learning of the balanced scorecard method at CV XYZ in 2023. The data used is primary data, in the form of data from interviews with CV XYZ managers or those who have authority over CV XYZ business performance data. The results of the study can be concluded that based on research on the financial perspective, the results of the calculation of current ratio, revenue growth, debt to total assets, debt to equity, return on equity, return on assets and net profit margin get “good” criteria. In the customer perspective, the results of the calculation of customer retention get “sufficient” criteria, while the results of the calculation of customer acquisition and customer complaints get “good” criteria. In the internal business process perspective, the results of the calculation of minimize error rate and rework, and agreements with third parties get the “good” criteria. In the growth and learning perspective, the results of the calculation of employee retention get the criteria “sufficient”, employee training gets the criteria “good” and absenteeism gets the criteria “not good”.