A STUDY ON THE EFFECT OF SALES GROWTH AND RECEIVABLES MANAGEMENT ON COMPANY PROFIT AT PT MAYORA INDONESIA

Abstract

This study analyzes the effect of sales growth and receivables turnover on the profitability of MYOR during the 2020–2024 period. Increasing sales indicate the success of marketing strategies and market expansion; however, this must be supported by effective receivables management to maintain cash flow and company profits. The study employs a quantitative approach using secondary data from financial reports and statistical analysis through SPSS. The results show that sales growth and receivables turnover simultaneously influence profitability, although their impact is not always statistically significant. These findings emphasize the importance of synergy between sales growth and receivables management efficiency in achieving optimal profitability. The results of this research provide strategic insights for management to enhance the company’s financial performance and competitiveness.