Perception of the impact of accounts receivable on the profitability indicators of Nor Pacifico del Peru Adventist Educational Association, 2022

In the field of financial management of educational institutions, the evaluation and understanding of economic and financial indicators play a crucial role to ensure their sustainability and efficiency; in this context, the objective of this study was to determine what is the perception of the impact of accounts receivable on the profitability indicators of the Asociación Educativa Adventista Nor Pacífico del Perú, 2022, for this purpose, the quantitative approach was used, correlational level, with a non-experimental design of longitudinal cut. The population was constituted by 43 financial statements of the fiscal years 2018 to 2022 of the educational institutions belonging to the unit of analysis; the sample was non-probabilistic, and was used as a data collection technique, measurement ratios and descriptive data, where the financial statements were analyzed. The findings allow concluding that the efficient management of accounts receivable, measured by turnover and average collection term, is related to the economic and financial profitability of the company. The acceptance of the hypotheses supports the validity of the relationships observed in the study.