Published: 2026-02-01

Pengaruh Pengendalian Manajemen Piutang Terhadap Likuiditas dan Profitabilitas PT Bank Syariah Indonesia yang Terdaftar di Bursa Efek Indonesia

DOI: 10.35870/jemsi.v12i1.5948

Safwa Al Zafitri, Syahriyah Semaun, Damirah Damirah, Muzdalifah Muhammadun, Andi Ayu Frihatni
  • Safwa Al Zafitri: Institut Agama Islam Negeri (IAIN) Parepare
  • Syahriyah Semaun: Institut Agama Islam Negeri (IAIN) Parepare
  • Damirah Damirah: Institut Agama Islam Negeri (IAIN) Parepare
  • Muzdalifah Muhammadun: Institut Agama Islam Negeri (IAIN) Parepare
  • Andi Ayu Frihatni: Institut Agama Islam Negeri (IAIN) Parepare
Front Cover JEMSI Volume 12 Nomor 1 Februari 2026
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Abstract

This study examines the effect of accounts receivable management measured through indicators such as Days Sales Outstanding (DSO), receivable turnover, and collection period on the financial performance of companies. The research was conducted using a quantitative approach with secondary financial data collected from company reports. Statistical analyses were performed to evaluate whether efficient receivable management contributes to improvements in liquidity, profitability, and overall financial stability. The results show that shorter DSO and higher receivable turnover are strongly associated with enhanced financial performance, as reflected in indicators such as Return on Assets (ROA), Return on Equity (ROE), and the Loan to Deposit Ratio (LDR). These findings indicate that effective receivable management plays a crucial role in strengthening a firm’s financial position and operational efficiency. This study contributes to the growing body of literature highlighting receivables as a strategic component in corporate financial decision-making and provides useful insights for managers in optimizing credit policies to support sustainable financial performance.


 

Keywords

Days Sales Outstanding; Receivable Turnover; Financial Performance; Profitability; Liquidity

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How to Cite

Zafitri, S. A., Semaun, S., Damirah, D., Muhammadun, M., & Frihatni, A. A. (2026). Pengaruh Pengendalian Manajemen Piutang Terhadap Likuiditas dan Profitabilitas PT Bank Syariah Indonesia yang Terdaftar di Bursa Efek Indonesia. JEMSI (Jurnal Ekonomi, Manajemen, Dan Akuntansi), 12(1), 642-653. https://doi.org/10.35870/jemsi.v12i1.5948
Article Information

This article has been peer-reviewed and published in the JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi). The content is available under the terms of the Creative Commons Attribution 4.0 International License.

  • Issue: Vol. 12 No. 1 (2026)

  • Section: Articles

  • Published: 2026-02-01

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Author Biographies
Safwa Al Zafitri, Institut Agama Islam Negeri (IAIN) Parepare
Google Scholar ResearchGate ORCID

Ekonomi Syariah, Institut Agama Islam Negeri (IAIN) Parepare, Kota Parepare, Indonesia.

Syahriyah Semaun, Institut Agama Islam Negeri (IAIN) Parepare
Google Scholar ResearchGate ORCID

Ekonomi Syariah, Institut Agama Islam Negeri (IAIN) Parepare, Kota Parepare, Indonesia.

Damirah Damirah, Institut Agama Islam Negeri (IAIN) Parepare
Google Scholar ResearchGate ORCID

Ekonomi Syariah, Institut Agama Islam Negeri (IAIN) Parepare, Kota Parepare, Indonesia.

Muzdalifah Muhammadun, Institut Agama Islam Negeri (IAIN) Parepare
Google Scholar ResearchGate ORCID

Ekonomi Syariah, Institut Agama Islam Negeri (IAIN) Parepare, Kota Parepare, Indonesia.

Andi Ayu Frihatni, Institut Agama Islam Negeri (IAIN) Parepare
Google Scholar ResearchGate ORCID

Ekonomi Syariah, Institut Agama Islam Negeri (IAIN) Parepare, Kota Parepare, Indonesia.

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