@thesis{thesis,
		author={Budi  Felisita Larasati},
		title ={PENGARUH MANAJEMEN MODAL KERJA TERHADAP PROFITABILITAS PADA USAHA KECIL DAN MENENGAH DALAM INDEKS PEFINDO25},
		year={2019},
		url={http://eprints.ukmc.ac.id/9264/},
		abstract={This research aims to examine the influence of Inventory Conversion Period (ICP),
Average Collection Period (ACP), Payables Deferral Period (PDP), and Current
Ratio (CR) towards profitability of Small and Medium Enterprises (SMEs) based
on the Pefindo25 index. Working capital theory, cash conversion cycle, and
profitability ratio were the theories used in this research. Purposive sampling
method was used to collect the data that consisted of 90 observation data. Multiple
linear regressions technique was used to analyse the data to test whether the
variables of Inventory Conversion Period (ICP), the Average Collection Period
(ACP), the Payables Deferral Period (PDP) and the Current Ratio (CR) have an
influence towards the profitability of SMEs. The results obtained show that the
variables of Inventory Conversion Period (ICP), the Average Collection Period
(ACP), and the Payables Deferral Period (PDP) do not significantly influence
profitability, while the Current Ratio variable (CR) have a significant positive effect
on profitability.

Keywords: Inventory Conversion Period, Average Collection Period, Payables Deferral Period, Current Ratio, profitability, SMEs}
		}