Accounts Receivable

Small and Medium Enterprises (SMEs) play a crucial role in the economic development of emerging economies, yet many faces significant challenges that threaten their sustainability. Among these, effective cash flow management is a key determinant of survival and growth. This study examines the relationship between cash flow management practices, such as budgeting, forecasting, and receivables management, and SME sustainability in emerging economies. Utilizing a quantitative survey design, data were collected from 320 SMEs across retail, manufacturing, and service sectors. Descriptive and inferential analyses, including multiple regression and structural equation modelling, were employed to assess the impact of cash flow practices on financial stability, operational resilience, and business continuity. Findings reveal that structured cash flow management significantly enhances SME sustainability (β = 0.48, p < 0.001), with larger firms and manufacturing enterprises exhibiting higher adoption levels. Despite these advantages, SMEs face persistent challenges, including delayed payments, limited access to formal financing, and low digital adoption, which can constrain the effectiveness of cash flow practices. The study contributes to theory by highlighting the mediating role of firm characteristics and contextual barriers, while managerial implications include the prioritization of structured cash flow strategies, financial literacy, and digital tool adoption. Policymakers are encouraged to support SMEs through accessible financing and targeted capacity-building interventions.

This study aims to find out the increase in profitability and activity at PT. Hendra Mandiri Parepare Services. The research results collected are processed and analyzed in this section. The analysis used in this study includes descriptive analysis and hypothesis testing. The analytical method used in this research is quantitative and qualitative data. By using the method of profitability and activity ratio analysis. The object of the research is to use financial statements in the form of a balance sheet and profit and loss. For the profitability ratio from the calculation of gross profit margin (GPM) at PT. Hendra Mandiri Parepare's services for 2019, 2020, and 2021 are 35% each; 30%; and 26%. The gross profit margin in 2016 and 2017 is considered very good. Then the results of the calculation of the net profit margin (NPM) at PT.

This study aims to find out the increase in profitability and activity at PT. Hendra Mandiri Parepare Services. The research results collected are processed and analyzed in this section. The analysis used in this study includes descriptive analysis and hypothesis testing. The analytical method used in this research is quantitative and qualitative data. By using the method of profitability and activity ratio analysis. The object of the research is to use financial statements in the form of a balance sheet and profit and loss. For the profitability ratio from the calculation of gross profit margin (GPM) at PT. Hendra Mandiri Parepare&#39;s services for 2019, 2020, and 2021 are 35% each; 30%; and 26%. The gross profit margin in 2016 and 2017 is considered very good. Then the results of the calculation of the net profit margin (NPM) at PT. Hendra Mandiri Parepare services for 2019, 2020, and 2021 are 15% each; 16%; and 6%. Net profit margin in 2019 and 2020 is considered Good. And the r...

The theoretical framework of public procurement through the definition of the concept of «ublic procurement»is analyzed, the role of analysis in the public finance management system, the principles of analysis of public procurement and its functions are studied. The article offers to interpret the public procurement as a component of public financial management system that constitutes a standardized mechanism of financial and economic relations between the government and business entities on the implementation of the state order for the goods, services, works on the principles of fair competition among participants, maximum economy and efficiency, the targeted use of budget funds, openness and transparency at all stages of procurement, equality of participants, objective and impartial evaluation of tender proposals, prevention of corruption actions and abuses to achieve the goals of state social and economic policies to meet public needs. The system of analysis principles of public procurement is reasonably presented:

To determine the post-Covid-19 impact on the liquidity of the sugar sector company Agroindustrial Laredo SAA of the La Libertad Region, during the period 2022 and 2023. The methodology used was qualitative, descriptive, and non-experimental in design; The technique of bibliographic review and interview was used, as well as bibliographic records and a questionnaire as instruments. The results revealed that, in contrast to the general economic trend, companies in the sugar sector including Agroindustrial Laredo SAA They experienced a significant increase in their liquidity during the period analyzed. This phenomenon was associated with the sustained increase in international sugar prices, which not only mitigated the adverse effects of the global crisis, but also consolidated the financial stability of the sector. It contributes to the financial literature by providing empirical evidence on the liquidity situation in the Peruvian sugar sector after the health crisis generated by Covid-19. The findings allow us to understand how companies in this sector faced the challenges arising from the decrease in demand, production problems and market restrictions. As it constitutes one of the first studies specifically focused on the liquidity situation of the Peruvian sugar sector in the period after the Covid-19 pandemic, which gives it an innovative character by addressing an area little explored within the national literature in accounting and finance; strengthening the understanding of how business liquidity can become a determinant of sustainability in contexts of high uncertainty.

The internship was conducted at Suganda Akna Suhri dan Rekan Public Accountant on July 12, 2016 until September 30, 2016 with the placement in the audit division as junior auditor. During the internship, the tasks that were done are doing the working papers of inventory, prepaid income, accounts payable, cost of goods sold and operating expenses, preparing the recapitulation of tax payable, insurance, deed establishment of corporation, equity and checking account, template of notes to financial statement and to notes, match the audited balance of notes to financial statement in 2015 with the notes to financial statement in 2014, footing, cross-footing, proofreading and tie-up, cash opname, vouching. During the internship, most of the tasks can be executed properly. There are some constraint found, for examples the employee of PT KLE hasn’t prepared the data that we’ve been asked before for the audit process. To solve the problem, we are doing a follow-up and asking the employee to s...

Green Banking is a new idea in the Banking industry that aims to make sure that financial services are in ecologically friendly practice. This Bibliometric review paper explores the comprehensive overview of the current state of research on green banking awareness and customer satisfaction. By employing the Bibliometric analysis technique, we will identify key trends, influential authors and research gaps in the emerging field and suggestions for future studies.

This paper investigates the impact of financial factors on logistical decision-making within Small and Medium-Sized Enterprises (SMEs). Focusing on challenges arising from delayed financing and liquidity constraints, the effects on production efficiency and the survival of SMEs are analyzed. The role of supply chain finance (SCF) and innovative payment methods as solutions to reduce financial risks and enhance logistical performance is examined. Furthermore, the influence of timely and early financing on SMEs' entry and sustainability in global supply chains is explored. Findings reveal that employing novel financial tools significantly improves cash flow and logistical flexibility, ultimately preventing manufacturers from exiting the production sector. Practical and research recommendations are provided to further develop this domain.

Hutang pajak muncul karena dasar hukum dan terpenuhinya sasaran perpajakan. Biasanya dikenakan atas penghasilan atau kekayaan. Ciri-ciri: Jumlah sudah ditentukan. Ada batas waktu pelunasan. Sanksi bila terlambat atau kurang bayar. Wajib dilaporkan ke Kantor Pelayanan Pajak. Pihak lain dapat ditunjuk ikut bertanggung jawab untuk menjamin pelunasan.

This study aims to analyze the effectiveness of the receivables turnover rate as measured by using the receivables turnover ratio (Receivable Turnover Ratio), the average age of receivables (Avverange Collection Period/ACP), the ratio of billing and arrears ratio. The secondary data used is the financial statements of PT.BFI Finance Indonesia Tbk for 2018-2022. The data analysis technique uses simple linear regression with the help of SPSS Statistics 25. The results show that the level of accounts receivable turnover has a significant effect on the effectiveness of PT. BFI Finance Indonesia Tbk. Judging from the turnover for 4 years has increased so that the company can run effectively and efficiently in reducing to a minimum the amount of outstanding receivables. The company is improving the management of accounts receivable collection so that the percentage of billing can continue to increase and reduce the number of outstanding receivables to prevent the risk of loss of receivabl...

In this paper, we examine how the profitability of U.S. agricultural cooperatives is related to effective debt and liquidity management. Employing a U.S. Farm Credit System panel data set containing observations for 610 U.S agricultural cooperatives between 2011-2015, we estimate various fixed-effects models of agricultural cooperative profitability. We find that, in general, maintaining a low leverage ratio and a high liquidity ratio increases agricultural cooperative profitability. Moreover, greater reliance on debt financing increases profitability when the debt-to-equity ratio is low and reduces it when the debt-to-equity ratio is high. We also find that liquidity in the form of inventory is the most critical determinant of agricultural cooperative profitability and that faster inventory turnover increases profitability, a result that appears to be unique to agricultural cooperatives.

The internship was conducted at PT Quantum Total Solusi with positions in finance department as accounting staff. During the internship, the tasks that have been done were transaction, check and input data transaction including cash-in, cash-out, bank-out, journal, ledger, into Microsoft Excel, and also make income statement and SPT 1111 with e-Faktur . The constraints faced during the internship were difficulty to find some supporting documents as evidence; messy and unorganized document; unresponding computer.

The modus operandi of banks' branches in the Nigerian banking industry has reasonably changed since the emergence of the new generation banks in the early 90s and the advent of Global System for Mobile (GSM) in year 2000s. Before then, the mode of operations of the old generation banks is of peasant level with little or no technological innovations, as customers of the banks could only operate at the branch where their accounts are domiciled. The improvements of the inter-branch connectivity made it possible for customers to operate their accounts at any branch of a specific bank they have an account. This research investigates the effect of the strength of inter-branch connectivity on labour productivity of the banks in Kano and Sokoto States of Northwestern Nigeria using some selected banks. Data were sourced primarily with the help of questionnaires and multi-stage sampling was used in the study. Ordinary Least Squares (OLS) was used as the econometrics technique of analysis and the result reveals that labour productivity is higher in the bank branches that use fast connectivity (at one percent level of significance) compared with those branches with low inter-branch connectivity. The study suggests the use of fast connectivity and new technologies for those branches that intend to increase or have high labour productivity.

As a result of massive financial statement frauds at Enron, WorldCom, Tyco, Sunbeam, Waste Management, Xerox and others, the US Congress enacted the Sarbanes Oxley Act of 2002 (SOX 2002). This Act sets up the Public Company Accounting Oversight Board (PCAOB) which regulates the auditing profession in the US. The PCAOB issues auditing standards, inspects audit quality and also has enforcement powers. Following the US lead, nations, such as, Australia, Canada, and the United Kingdom have set up national statutory bodies to monitor audit quality. This paper summarises the work of these national bodies and synthesises recent reports of these organisations concerning audit quality. Important lessons gleaned from this synthesis can be useful for those charged with audit regulation in India and elsewhere. For example, auditor regulation in India is in its nascent stage. In August 2013, the Companies Act of 2013 established the National Financial Reporting Authority (NFRA). NFRA is tasked with the monitoring of audits of public company financial statements in India, among other mandates. This paper discusses the draft rules for auditor oversight developed by NFRA and provides some suggestions as to how countries beginning to develop audit quality inspection procedures can benefit from the prior experiences of others.

This article has two main related objectives. The first objective is to show how the strength of evidence can be represented in belief functions. The situation where one item of evidence relates to more than one audit objective or account is of special interest here, particularly the evidence that provides different levels of support to different audit objectives or accounts. The second objective is to demonstrate the use of Auditor's Assistant 1 (an expert system shell to automate the belief functions propagation in networks) for planning and evaluation of an audit and to perform a sensitivity analysis of the audit program. Also, we discuss how sensitivity analysis can help plan an efficient audit. For the second objective, we use the actual audit program of a Big Six audit firm for the accounts receivable balance of a health care unit. We chose a health care unit because it provides a fairly complex situation for testing Auditor's Assistant. A brief introduction to Auditor's Assistant is presented in Appendix. In recent years, there has been a significant level of activity in the artificial intelligence and expert systems area for audit decisions both by academics and practitioners

Extant literature showed the failure of many manufacturing organizations was due to poor profit maximization emanating from lack of adequate liquidity to initiate viable investments. The issue of low liquidity has been traced to weak credit management resulting in a poor receivable collection when due and bad debt losses. This study evaluated the impact of credit management strategies on the liquidity and profitabilityof quoted chemical & paints manufacturing companies in Nigeria. The descriptive survey research design was implemented. 500 staff representing 60% of the population was used as the sample population upon which copies of questionnaire were administered. 342 valid responses were returned by the participants and analyzed. One-way ANOVA was used for descriptive statistics, and a simple regression analysis method was used to test the formulated hypotheses. The result obtained indicated that the credit management strategiessub-variables credit risk assessment, debt recovery ...

This study aims to analyze the process of preparing financial reports at SMK Muhammadiyah 08 Medan, especially in trading businesses (UD), which is one form of SME economic unit. Trading businesses have the main characteristic of purchasing goods for resale without changing the nature of the goods, so that the preparation of accurate financial reports is very important to support business planning and strategy. However, many SMEs in Indonesia still face difficulties in understanding and implementing accounting, considering it as complicated, time-consuming, and costly. As a result, financial management often relies only on the memory of the business owner without formal recording. This study was conducted using a qualitative descriptive method, collecting data through interviews, observations, and documentation studies of the process of preparing financial reports at SMK Muhammadiyah 08 Medan. This study also refers to the application of the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) released by the Financial Accounting Standards Board of the Indonesian Institute of Accountants (DSAK IAI) in 2016. The results of the study indicate that most trading business actors in the environment do not fully understand the importance of preparing financial reports in accordance with standards. Factors of limited resources, lack of understanding, and the assumption that financial reports are not needed are the main obstacles. This study provides recommendations in the form of simple accounting training that can help business actors prepare financial reports in accordance with SAK EMKM. The implementation of this recommendation is expected to improve accountability, transparency, and overall financial management of trading businesses.

This study aims to determine the presentation of financial statements based on SAK EMKM at Queen Roti Shop. This research was conducted on MSMEs of Queen Roti Shop located on Jl. Piet A Tallo, Liliba, Oebobo District, Kupang City, East Nusa Tenggara. The type of data of this research is quantitative descriptive using qualitative data related to the implementation of SAK EMKM in financial statements. Data collection uses interviews, documentation, and observation. The results of the study provide an overview that (1) the financial statements of the queen Roti store have a transaction of incoming and outgoing money. When compared to SAK EMKM, financial statements are formed based on Income Statements, Financial Position Statements, and Notes on Financial Statements. (2) The Queen Roti Shop has not used the guidelines in accordance with the SAK EMKM, so the researcher prepared a financial report for the Queen Roti Shop in accordance with the SAK EMKM guidelines.

This study aims to evaluate the effectiveness of current asset management, specifically cash, receivables, and inventory, and its impact on a company's ability to generate profits. The study focused on companies in the automotive sector listed on the Indonesia Stock Exchange (IDX) from 2020 to 2023. The research approach used a quantitative method with secondary data sourced from annual financial reports. The study sample included 11 companies, resulting in a total of 44 observational data sets over four years. Data analysis was performed using SPSS version 25 software to examine the relationships and influences between the study variables. The test results showed that cash management did not significantly influence profitability. This indicates that the amount of available cash does not always correlate with profit, possibly because cash funds are not optimally utilized in productive activities. Conversely, receivables management showed a negative correlation with profitability. This finding suggests that high receivables can burden cash flow and reduce a company's ability to generate profits. Meanwhile, inventory management has a positive and significant impact on profitability, indicating that good inventory control can support smooth production and sales, thereby increasing profits. Together, these three variables explained 68.4% of the variation in company profitability, while the remaining 31.6% was influenced by factors outside the model, such as operational efficiency, cost structure, and marketing strategy. These findings provide insights for automotive company management to prioritize inventory management and review cash and receivables policies to optimize financial performance.

The significant role of Small and Medium Enterprises (SMEs) in the growth of the economy has been well-documented in the past few decades. Studies in literature have focused on the reasons behind the trade credit offerings and acceptance of SMEs, but empirical findings revealing the positive relationship between trade credit itself and profitability is still limited. Thus, in this paper, the trade credit effect on the profitability of SMEs from the side of supply and demand is examined. The paper focused on 38 SMEs in Amman Stock Exchange (ASE) for the years from 2009 to 2021. The obtained findings showed a positive relationship between accounts payable and profitability, which indicates that SMEs should establish long-term relationships with their suppliers to maintain credit. However, no clear relationship was found between accounts receivable and profitability, represented by ROE and ROA. Furthermore, financial leverage and size were revealed to impact the profitability of SMEs.

This research was conducted to test and analyze the relationship between operating costs, accounts payable and sales to net income in the Food & Beverage sector listed on the Indonesia Stock Exchange for the 2015-2018 period. This type of research is quantitative research with a deductive approach and descriptive research characteristics. The total population of 18 companies with purposive sampling technique obtained a sample of 12 companies. The data analysis technique used multiple linear regression. The test results show that operating costs, accounts payable and sales have an effect on net income. The partial test results are operating costs and sales have a positive effect on net income and trade payables have a negative effect on net income. Based on the test of the coefficient of determination, it can be seen that the influence of the variables used in explaining the dependent variable is 83.6%, the rest is influenced by other variables of 16.4%.

The research objective is to determine the financial performance of PT A from 2018 to 2022 in terms of the liquidity ratio. The type of data used in writing this final project report is quantitative data using secondary data, namely the financial position report from 2018 to 2022. The results of this study indicate that the financial performance of PT A is said to be in bad financial condition because the average liquidity ratio results are below industry standards. It can be concluded that PT A is an illiquid company and has an unfavorable financial condition.

Permasalahan dalam penelitian ini adalah: 1) Seberapa besar perkembangan biaya promosi pada perusahaan Kopi Ki Oyo; 2) seberapa besar perkembangan profitabilitas pada perusahaan Kopi Ki Oyo; 3) sebesapa besar pengaruh biaya promosi terhadap profitabilitas pada perusahaan Kopi Ki Oyo. Adapun tujuan penelitian ini dalah 1) Untuk mengetahui besarnya perkembangan biaya promosi pada perusahaan Kopi Ki Oyo; 2) Untuk mengetahui besarnya perkembangan profitabilitas Kopi Ki Oyo; 3) Untuk mengetahui besarnya pengaruh biaya promosi terhadap profitabilitas perusahaan Kopi Ki Oyo. Metode penelitian yang digunakan adalah metode analisis deskriptif dengan teknik analisis data yang digunakan adalah statistika deskriptif. Hasil dari penelitian ini adalah: 1) besarnya perkembangan biaya promosi pada perusahaan Kopi Ki Oyo dari periode 2016 hingga 2019 mengalami kenaikan setiap tahunnya, adapun pada periode terakhir tahun 2020 mengalami penurunan dikarenakan oleh beberapa faktor yang tidak di teliti p...

Inconsistent performance of suppliers is one of the significant challenges facing the South African construction industry. Management of the power dynamic between construction firms and their suppliers is one of the approaches for boosting the performance of both of these partner groups. This study explores the association between non-mediated power, relationship strength, and supplier performance metrics in the South African construction industry. The study used a quantitative methodology to examine 389 supply chain professionals drawn from the construction industry in Gauteng and KwaZulu-Natal provinces. Data were collected using a structured, self-administered survey and analysed using partial least squares structural equation modelling (PLS-SEM) to test the hypotheses. The results revealed that referent and legitimate power positively influence relationship strength, which in turn enhances supplier quality and delivery performance. However, expert power did not significantly affect relationship strength, and the latter did not considerably impact supplier cost, flexibility, or sustainability performance. The findings highlight the nuanced role of social power sources in shaping supplier performance in construction supply chains. This study contributes to the literature on supply chain management by introducing a novel model linking power dynamics, relationship strength, and supplier performance. Its originality lies in its examination of non-mediated power's function in improving supplier performance through relationship strength in South Africa's construction industry.

The  aim  of  this  research  is  to  analyze  the  grouping  of  stocks  within  the  LQ45  index  that  can  be  considered  in  the construction of an investment portfolio using the Capital Asset Pricing Model (CAPM) and Reward to Variability Ratio (RVAR) methods. The CAPM method is used to measure the expected return of a stock based on its systematic risk.  Furthermore,  the  RVAR  method  is  applied  to  rank  stock  performance  by  comparing  return  levels  with associated  risk.  This  research  employs  a  descriptive  method  with  a  quantitative  approach.  The  data  used  includes monthly  stock  closing  prices,  IDX  Composite  as  a  market  proxy,  and  the  risk-free  interest  rate  for  the  period  from February  2020  to  January  2025.  The  analysis  results  indicate  that  the  top-performing  stocks  based  on  the combination  of  both  methods,  in  order,  are  PT  Alamtri  Resources  Indonesia  Tbk  (ADRO),  PT  Indo  Tambangraya Megah Tbk (ITMG), PT Bukit Asam Tbk (PTBA), PT Aneka Tambang Tbk (ANTM), and PT United Tractors Tbk (UNTR).

Small and Medium Enterprises (SMEs) play a significant role in the development of every country. They create employment opportunities and contribute to the socioeconomic development of the citizenry. However, SMEs face a lot of challenges in their operations including, mostly, financial challenges. One reason attributed to the financial challenges faced by SMEs is as a result of late payment from their customers who buy on credit from them. The study therefore sought to investigate the extent to which payment to SMEs delay, to examine the causes of delayed payments to SMEs and to assess the effects of delayed payments on SMEs using SMEs in Cape Coast as a case study. The research took data from both primary and secondary sources to get a deeper understanding of the issue of delay payment to SMEs. Literature was reviewed on delay payment to establish the parameters for the study. The data obtained from literature review aided the preparation of detailed questionnaire for a quantitative study. Structured questionnaire was distributed to respondents who belonged to SMEs to provide responses. 102 respondents returned their completed questionnaire for the study. Statistical Package for Social Sciences version 22 was used for entry of data collected. The study mainly used descriptive statistics to tell the story of delay payment and its effects on SMEs. The study identified that delay payment was prevalent among SMEs. Most of the SMEs received payment after 60-90 days contrary to the 30-day credit they mostly offered to their customers. Several causes of delay payment were examined. These include insufficient funds/ cash flow issues lack of proper invoicing or documentation, poor financial management and budgeting. Others include lackadaisical attitude of staff involved in payment processes and bureaucratic delays or red tape or internal control system. The study also identified effects of delay payment on SMEs to include adverse impact on cash flow management, long term business sustainability, reputational issues and many others. The study recommended that the customers of SMEs should respect contract terms and honour their obligations on time when they fall due. SMEs should enforce the contract terms and conditions on payment to claim interest on delay payments.

PT.Pupuk Sriwidjaja Palembang is a company that has the main task in the production and marketing of urea fertilizer and npk fertilizer. Production estimates are needed so that companies can determine strategies and breathrought so that the production process runs optimally. This study discusses the application of data mining in predicting the production of NPK Fertilizer Formula 15-15-15 PSO at PT.Pupuk Sriwidjaja Palembang. In its application, this research uses the multiple Linear Regression Algorithm by utilizing production history data for the 2019-2020 period. If you have already mined the production history data for the 2019-2020 period, there will bi predictions in 2021 which are predicted by the rapidminer application and using a multiple linear regression algorithm, which produces a predicted value of fertilizer production in 2021 as much as 70800 tons.

Circulating capital management and its impact on profitability seek an empirical relationship between circulating capital and profitability. The study is based on secondary data collected from the websites of food and beverage companies. Because of the availability of data, this study covers six food and beverage companies from 2016 to 2020. The circulating capital components are cash conversion cycle (CCC), inventory turnover (IT), accounts payable payment period (APPP), accounts receivable collection periods (ARCP), and profitability, which involves return on assets (ROA) and net profit margin (NPM). This study implicates descriptive statistics and inferential statistics, which have analyzed mean, standard deviation, correlation, and regression to summarize the inverse connection between CCC, IT, ARCP, APPP, and ROA. The study also summarizes the significant relationship between CCC, ARCP, and NPM and the insignificant impact of IT and APPP on NPM. I have found both positive and n...

Extant literature showed the failure of many manufacturing organizations was due to poor profit maximization emanating from lack of adequate liquidity to initiate viable investments. The issue of low liquidity has been traced to weak credit management resulting in a poor receivable collection when due and bad debt losses. This study evaluated the impact of credit management strategies on the liquidity and profitability of quoted chemical & paints manufacturing companies in Nigeria. The descriptive survey research design was implemented. 500 staff representing 60% of the population were used as the sample population upon which copies of questionnaire were administered. 342 valid responses were returned by the participants and analyzed. Oneway ANOVA was used for descriptive statistics, and a simple regression analysis method was used to test the formulated hypotheses. The result obtained indicated that the credit management strategies sub-variablescredit risk assessment, debt recovery strategy, receivable collection policy, have positive and statistically significant impact on the liquidity sub-variable-Ability to pay, level of bad debt, and cash inflow (R=.654

Almost all standard textbooks on Accounting: Managerial and Financial discuss accounts receivable in varying degrees of depth and scope with" emphasis skewed towards the particular discipline. Financial accounting discusses accounts receivable as information for external users to use to interpret financial statements (Libby; et aI ( ) managerial accounting discusses accounts receivable as a cost to management . Financial management, however, discusses accounts receivables as a current asset requiring short-term investment and financing strategies .This study's objective was to determine the effectiveness of the management of accounts receivable by Electricity Company of Ghana. The study analyzed secondary data from the audited annual reports of the company for a period of four years from 2007 to 2011; the company's billing system, operational reports and primary data from both structured and unstructured questionnaire. The results show that Electricity Company of Ghana

The purpose of this research was to investigate how accounts receivable management affected the profitability of Water supply Company in Mogadishu, Somalia. Design, Methodology, and Approach: The study's primary data was collected through a quantitative research approach and an online survey. The target population was a private water supply company; Data was gathered from 44 respondents who worked in a water supply company's finance and accounting departments. It has been chosen to use random sampling. Questionnaires were used to collect data. The data was prepared by modifying before being assembled and displayed in tables and figures. It was also assessed with the help of (SPSS).Findings: The majority of respondents strongly agreed that the company provides promotional discounts, resulting in an increase in sales. The water supply also has a solid receivables management policy in place, which guarantees that receivables are collected efficiently, lowering bad debt losses and thereby increasing the company's profitability. Because accounts receivables account for a substantial share of a company's assets, all efforts should be coordinated to ensure optimal investment in them, and the credit-control control department should be properly supported to speed the collection process.

The theoretical framework of public procurement through the definition of the concept of «ublic procurement»is analyzed, the role of analysis in the public finance management system, the principles of analysis of public procurement and its functions are studied. The article offers to interpret the public procurement as a component of public financial management system that constitutes a standardized mechanism of financial and economic relations between the government and business entities on the implementation of the state order for the goods, services, works on the principles of fair competition among participants, maximum economy and efficiency, the targeted use of budget funds, openness and transparency at all stages of procurement, equality of participants, objective and impartial evaluation of tender proposals, prevention of corruption actions and abuses to achieve the goals of state social and economic policies to meet public needs. The system of analysis principles of public procurement is reasonably presented:

This paper focuses upon the common law and developed legislative position to the ostensible ownership problem whereby a non‐owner in possession of a motor vehicle purports to pass a good title in favour of an innocent purchaser. It is argued that the traditional conflict of principle between the nemo dat doctrine and the civilian possession vaut titre approach cannot provide a satisfactory ex post solution to the ostensible ownership problems that arise in the motor vehicle and more general asset finance context. What is advocated is an ex ante solution, namely, a notification mechanism which could resolve the current legal dilemma of determining where the loss should fall.

This study aims to analyze the impact of simultaneous and partial Total Equity, Risk-Based Capital Ratio (RBC), Investment Adequacy Ratio (RKI), Direct Premium Receivable Ratio, Liquidity Ratio, and Loss Ratio on the Early Warning System of General Insurance in Indonesia. Results of the analysis show that EWS is simultaneously influenced by the variables of Equity, Risk-Based Capital (RBC), Investment Adequacy Ratio (RKI), Direct Premium Receivable Ratio, Liquidity Ratio, and Loss Ratio. While partially EWS is not influenced by the Liquidity Ratio and Loss Ratio variables, but EWS is partially influenced by the variables of Equity, Risk-Based Capital (RBC), Investment Adequacy Ratio (RKI), and the Direct Premium Receivable Ratio. The regression coefficient that connects the variables of Equity, Risk-Based Capital (RBC), Investment Adequacy Ratio (RKI), and the Direct Premium Receivable Ratio with the EWS variable in general insurance companies in Indonesia has a significant positive...

terinspirasi dan termotivasi untuk menyelesaikan studi di UIN Syarif Hidayatullah Jakarta. 8. Keluarga Besar HIQMA UIN Syarif Hidayatullah Jakarta yang selalu menerima penulis untuk belajar dan menimba pengalaman mengenai Alquran dan seni Islami sehingga penulis merasa seperti menemukan keluarga disini. Semoga Allah melindungi kita semua. 9. Seluruh guru-guru, SDN 1 Tuk Karangsuwung, MTs Bachrul Ulum Sindang Laut, MAN Buntet Pesantren Cirebon, karena berkat merekalah penulis mendapatkan curahan ilmu yang sungguh bermanfaat bagi penulis guna menuju kehidupan yang lebih baik. 10. Semua orang yang membantu penulisan ini dan tidak bisa disebutkan satupersatu, penulis tidak mampu membalas semua kebaikannya karena penulis menyadari tidak mungkin membalasnya satu persatu, semoga Allah melindungi kalian semua dan memberi balasan atas kebaikan kalian, tidak ada balasan atas kebaikan kecuali kebaikan pula. Penulis berharap bahwa skripsi ini dapat bermanfaat dan memberi kontribusi bagi ilmu pengetahuan. Semoga keberkahan dan kesuksesan selalu menyertai kita semua, amin.

Small and Medium-Sized Enterprises (SMEs) play a crucial role in the economic development of developing countries such as Bangladesh. However, many SMEs face challenges related to financial sustainability due to inadequate accounting practices. This research examines the significance of accounting for the success and growth of SMEs in Bangladesh, with a focus on its impact on economic decision-making, access to financing, regulatory compliance, and long-term sustainability. The study employs a mixed-method approach, gathering primary data from SME owners and accountants, as well as secondary data from published literature and government sources. The findings indicate that effective accounting systems can significantly improve the performance and growth of SMEs. However, challenges such as a lack of training, limited awareness, and insufficient infrastructure hinder the adoption of these systems. The paper concludes with recommendations to strengthen the accounting ecosystem for small and medium-sized enterprises (SMEs) in Bangladesh.

This research aims to find out about the principles of secruity law from the perspective of indonesian Civil Law using a normative juridical approach and literature-based study. The main focus is on identifying and analyzing the legal principles that underlie the secruity law system, including the principles of publicity, specificity, legal certainty, and legal protection for parties involved in secruity agreements. Through theoretical elaboration and legal doctrines, this study explains the meaning and function of each principle in ensuring the validity and effectiveness of secruity rights, both in the form of proprietary and personal guarantessd. This research emphasizes the importance of applying these principles in the drafting and implementation of secruity agreements to avoid legal uncertainty and potential harm to the parties. It also highlights conceptual issues and systemic weaknesses that may arise if these principles are diregarded. The legal basis includes the Indonesian Civil Code (KUHPerdata), the Mortgage Law, the Fiduciary Law, and established legal doctrines on secruity rights.

The purpose of this reasearch is to find out and explain the influence of cash turnover, receivables turnover, and inventory turnover on company profitability of food and beverages companies. The variable profitability in this research is measured using Return on Investment. The result of this research will illustrate whether Return on Investment can be influenced by cash turnover, receivables turnover, and inventory turnover. The type of this research is explanatory research with a quantitative approach. This study uses secondary data in a form annual financial report of food and beverages companies during 2014 to 2018. Data analysis technique using Multiple Linear Regression method, the F test and t test by SPSS version 25 application. The results of the research are simultaneously there is a significant influence between cash turnover, receivables turnover, and inventory turnover on company profitability, indicate negative significant influence of cash turnover on company profita...

Silvia Anggraini, 2012; The Influence of Accounting Income, Operating Cash Flow and Company Size on Cash Dividend of the Manufacturing Companies which listed in Indonesia Stock Exchange (IDX). Supervisor (I) Yunika Murdayanti, SE, M.Si (II) Dra. Etty Gurendrawati, M.Si, Ak. The purpose of this research is to prove The Influence of Accounting Income (X1), Operating Cash Flow (X2) and Company Size (X3) on on Cash Dividend (Y). The population of this research are 149 IDX listed–categorizing– Manufacturing Companies in 2008, 2009, and 2010 (time series). Samples are voted by using purposing sampling technique and are chosen 15 companies by such criteria. Writer uses the analysis of multiple linier regretion to perceive the influence of independent variable on dependent variable and classical test assumption to explore the existence of dependent and independent variable. This test shows that accounting income and Company Size significantly affects to cash dividend, whereas the operating ...