The Role of Communication and Cultural Intelligence in Improving the Performance of MSME Employees Berkah Mojo Batik Mojotrisno Village

This study aims to determine the management of working capital in assessing oninvestment returns (ROI). The object used in this study is the cement sub-sector listed on the IDX in 2019-2022. With samples used by 5 companies. Included in descriptive research is research conducted to determine the value of a variable. In this case, the variables are independent or more (independent) without making comparisons or linking with other variables. It is used to determine working capital management to assess ROI. Data is obtained using documentation and library techniques. Analysis of data used case studies (nonhypothetical). From the results of the analysis of working capital management in the cement sector in 2019-2022, it shows that the turnover of working capital in the cement sub-sector is included in the good category because the results are above the average standard ratio. In the company's receivables turnover, the cement sub-sector shows unfavorable results because the average receivables are lower than sales and can affect a company's cash. In the cash turnover of the cement sub-sector shows a fairly good average result, because the increased cash turnover will have a positive impact on the company's working capital turnover. Inventory turnover in the cement sub-sector shows very good results because the higher the inventory turnover rate, the greater the level of profit (profitability) obtained by the company