The study looked at how managing working capital affects the profitability of mining companies in Indonesia. They focused on account receivable period, account payable period, and inventory turnover period as indicators of working capital management, and return on assets as a measure of profitability. The researchers found that working capital management has a significant impact on profitability. Specifically, the account receivable period and inventory turnover period had a small negative effect, while the account payable period had a significant positive effect on profitability.