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This study aims to analyze the role of cash flow and financial ratios in predicting financial distress in manufacturing companies listed on the Indonesia Stock Exchange for the period 2021–2023. The independent variables include cash flow, profitability, liquidity, leverage, and activity ratios, while financial distress serves as the dependent variable. This research employs logistic regression analysis with purposive sampling, resulting in a sample of 100 companies with a total of 300 observations. The findings reveal that liquidity and activity ratios have a significant negative effect on financial distress, while solvency has a significant positive impact. However, cash flow and profitability do not significantly influence financial distress. These findings highlight the importance of liquidity management and asset efficiency in reducing financial distress risk, while also indicating that high debt burdens increase the likelihood of financial distress. The study’s implications provide valuable insights for management and investors in making strategic financial decisions

This study analyses the application of the Activity-Based Costing (ABC) system in the manufacturing sector with the main objective of improving the efficiency and effectiveness of company operations compared to conventional cost accounting approaches. The ABC method links costs with relevant activities, thus giving a more realistic cost allocation that assists firms in identifying their inefficient costs and improves the quality of managerial decisions. This research applies the SLR approach in identifying, evaluating, and summarizing findings from various studies on ABC implementation. The search process has been carried out through the Google Scholar database, while the period of search concern is 2019 - 2024. Therefore, from the initial outcome of 588 articles retrieved, only 31 articles with the inclusion requirements were selected to be analyzed in depth. The findings show that companies using the ABC method have superior financial performance and competitiveness compared to those using traditional methods. Although the implementation of ABC requires a significant initial investment, the long-term benefits in the form of efficiency and more optimal resource management contribute greatly to the sustainability of manufacturing companies in the global market.

The demand for real-time performance monitoring in the Industry 5.0 era encourages organizations to adopt integrated approaches to management control systems. This study aims to develop and validate a Balanced Scorecard (BSC)-based performance evaluation model integrated with computerized accounting systems to enhance managerial decision-making quality. The research employs a Research and Development (R&D) approach, following systematic stages of model development including needs analysis, system design, prototype construction, and expert validation. Primary data were obtained from three management accounting experts and two information system practitioners who evaluated the model using five key criteria: accuracy of key performance indicators (KPI), ease of use, indicator relevance, data visualization quality, and implementation feasibility. The findings reveal that all criteria achieved average scores above 4.0 on a five-point scale, indicating a high level of expert consensus and confirming the model’s conceptual validity. The highest scores were recorded for KPI accuracy (4.5) and implementation feasibility (4.4), demonstrating the model’s potential for real-world application. The novelty of this study lies in its integration of BSC metrics with real-time accounting data processing through the R&D approach, resulting in a systematic framework for performance monitoring. Future research is recommended to enhance dashboard interactivity and conduct field implementation testing to measure the model’s impact on decision-making quality.

Performance is the employee's ability to complete work during the activity period according to the standards determined by the organization. Employee performance will be effective and efficient if interactions with co-workers and superiors are open, that is, giving freedom to express thoughts and ideas as a form of feeling supported by superiors who are always able to encourage and pay attention to seeing work challenges into opportunities. This research aims to determine the influence of emotional intelligence, communication patterns and transformational leadership on the performance of Bima Housing and Settlement service employees. The population in this study were 63 employees at the Bima Housing and Settlement Department, especially the Bima City Housing, Settlement and Land Department, with a sampling technique using purposive sampling, namely 38 civil servant employees as respondents.Data collection techniques using questionnaires. The data analysis technique uses multiple linear regression analysis with the help of SPSS version 27. The results of this study partially show that the emotional intelligence variable has a negative and insignificant effect on employee performance, the communication pattern variable has an insignificant effect on employee performance, and the transformational leadership variable has a positive and significant effect on performance. employee. Simultaneously, the variables emotional intelligence, communication patterns and transformational leadership have a positive and significant effect on employee performance Emotional Inteligence, Communication Patterns, Transformasi Leadership, Performance

This study investigates the influence of profitability, solvency, and activity financial ratios on firm value within the energy sector (oil, gas, and coal) listed on the Indonesia Stock Exchange from 2021 to 2023. Utilizing multiple linear regression analysis, the research demonstrates that profitability (ROA), solvency (DER), and activity (TATO) collectively and individually impact firm value (PBV). The findings suggest that financial performance management is crucial for enhancing firm value in this sector, especially in response to market dynamics and regulatory changes.

Hedging is an activity undertaken by an entity to control the risk of price changes in assets or liabilities by using derivative instruments. The study’s purpose is to interpret the liquidity, solvability, and profitability’s influences on palm companies’ hedging decisions that registered on the Indonesian Stock Exchange (IDX) in 2017-2021. The research population included 13 palm companies that met the criterias based on purposive sampling techniques. This research is descriptive research by logistic regression analysis. Developed on the study, liquidity, solvability, and profitability do not have an impact on hedging decisions simultaneously and partially.

This study intends to examine the financial performance of tourist industry enterprises listed on the Indonesian stock exchange from 2018 until 2021, both before and after the Covid-19 outbreak. The following indicators of financial ratios are used to assess a company's financial performance: liquidity (Current Ratio and quick ratio), solvency (debt-to-asset ratio and debt-to-equity ratio), activity (total asset turnover and working capital), and profitability (Return On Assets and Return On Equity). The data used in this study is secondary data from Indonesia Stock Exchange in the form of the 2018-2020 Annual Report. 2018 and 2019 financial reports for the situation before the COVID-19 pandemic and 2020 and 2021 annual reports for the situation during the COVID-19 pandemic. According to this study's findings, there are notable differences in the debt-to-equity, debt-to-asset, return-on-asset, return-to-equity, and total asset turnover before and after the COVID-19 pandemic. Meanwhile, the quick ratio and debt-to-equity ratio are not significantly different

Financial management is an administrative activity related to budget planning, storing, using, recording and monitoring the entry and exit of money or organizational funds. Inventory analysis is an activity to examine an asset issue that includes goods. Turn over inventory is the ratio between the total cost of goods sold and the average value of inventory owned by the company. in the process of managing finances and inventories, it is still carried out using a recording system in a ledger, so it is less effective. Therefore the author will develop a form of information system by selecting CV. Arris AC as research object. Based on the problems that occur in CV. Arris AC, the authors provide a solution that can overcome weaknesses by creating an Accounting Information System for Financial Management and Inventory Analysis using the inventory turnover ratio method which can be accessed via the web. In other words, this ratio describes how fast inventory rotates. web is an application that contains multimedia documents (text, images, sound, animation, video) in it that uses the HTTP protocol with database support for MySQL, Xampp and Adobe Dreamweaver CS6..   Keywords:Accounting, Financial Management, Inventory Analysis, Ratio, Web

The use of sophisticated technology is very much needed by the company as a support for the success and success of a plan that the company wants. The financial report is an information medium that records, summarizes a company's activities and is used to report the company's state and position to interested parties, especially creditors, investors and the company's management itself. Financial ratio analysis helps determine whether the company's financial performance is good or not. Financial ratio analysis can be classified into various types, some of which are liquidity, solvency, activity, and profitability ratios. The financial management system at the food market eat and eat Paragon Mall still uses a simple and less effective system (Microsoft Excel) because it still uses excel formulas and logic if using the formula incorrectly will result in errors in recording financial statements. The method used really takes a long time so that it is often not timely and the way to analyze it is only with profit and loss and the profits are written in the table. The financial ratio method is the main tool for conducting financial analysis and has several uses. Financial ratios show a systematic relationship in the form of comparisons between estimates (posts) of financial statements. With the existence of a financial reporting system to analyze the health of the company, it can help determine the profit for each period, so that the structure of the company's financial health can provide clearer information.   Keywords: Financial Statements, Financial Ratios, Performance  

Financial statements are very important for investors for making investment decisions. Financial ratios are very useful for predicting the stock price in an enterprise in the future. This is because financial ratios can be used as guidelines for investors regarding the past and future performance. The research data used is secondary data taken from the annual report on the Indonesia Stock Exchange (IDX) for 2018-2020. The population of this research is manufacture companies. Based on the purposive sampling method, the researches obtained 438 samples from 146 companies for 3 years, namely 2018-2020. This study uses panel data analysis techniques and SPPS. The results obtained show that the liquidity variable is a factor that influences the dependent variable in this study. Liquidity has a significant positive effect. And Leverage has a significant negative effect. Meanwhile, the factors that do not affect stock return are profitability and activity variables.

This study aims to determine the analysis of differences in financial performance of property and real estate companies listed on the Indonesia Stock Exchange (IDX) before and during the Covid-19 pandemic as measured using ratios, solvency ratios, activity ratiod, and profitability ratios. The method used is purposive sampling where from 62 companies there are 47 companies used in the study based on certain considerations in accordance with the criteria carried out. The type data used id secondary data obtained from the Indonesia Stock Exchange in the form of Property and Real Estate annual report for the period 2019-2020. The ratios used in this study are Cash Ratio (CR), Debt to Assets Ratio (DAR), Total Assets Turn Over (TATO), dan Return On Assets (ROA). The result of this study indicate thet the Debt to Assets Ratio (DAR), Total Asset Turn Over (TATO), and Return On Assets (ROA) have significant differences. While the Cash Ratio (CR) there is no significant difference.

This study was conducted to determine the effect of liquidity, leverage, profitability, and activity on profit growth. Also to determine whether fiem size can strengthen the relationship between liquidity, leverage, profitability, and activity on profit growth. The type of data used in this study is secondry data, which was obtained from the annual financial reports of manufacturing company during 2017-2020. The data analysis techniques used in this research were Descriptive Statistical, Normality Test, Classical Assumption Testing, Multiple Linear Analysis Test, F Test, Coefficient of Determination Test, Hypothesis Testing, and Moderated Regression Analysis (MRA). The result of this study indicate that liquidity and leveragehave no significance effect on profit growth, but profitability and activity indicate a positive and significant on profit growth. Meanwhile, firm size only strengthens the effect of liquidity on profit growth.

ABSTRACT With the rapid development of technology, the role of information systems is very important. One of the organizations that feel the benefits of an information system is government agencies. The process of deleting fixed assets is still using Microsoft Excel so its performance is still not effective. The problem that arises is when recording assets that will be deleted but the physical condition of the assets does not exist and another problem is that there are still many unrecorded assets for deletion so that employees have to look for asset data and become ineffective. This problem can be solved by designing an information system for the disposal of fixed assets using the waterfall and web-based model, the PHP programming language and MySQL as the database. The method used is the UML (Unified Modelling System) system modelling, namely Activity Diagrams and Use Case Diagram. The design of this information system aims to assist BPKAD employees in handling the asset write-off process and producing the required reports.   Abstrak Dengan adanya perkembangan teknologi yang pesat, peran sistem informasi menjadi sangat penting. Salah satu organisasi yang merasakan manfaat adanya sistem informasi yaitu instansi pemerintahan. Proses penghapusan pada aset tetap masih menggunakan Microsoft Excel sehingga kinerjanya masih belum efektif. Masalah yang muncul yaitu ketika pencatatan aset yang akan dilakukan penghapusan tetapi kondisi fisik asetnya tidak ada dan masalah lainnya yaitu masih banyak aset yang tidak tercatat untuk dilakukan penghapusan sehingga para pegawai harus mencari data aset tersebut dan menjadi tidak efektif. Masalah tersebut dapat diatasai dengan merancang sistem informasi penghapusan aset tetap dengan menggunakan model waterfall dan berbasis web, bahasa pemograman PHP dan MySQL sebagai databasenya. Metode yang digunakan  yaitu permodelan sistem UML (Unified Modelling Sistem) yaitu  Activity Diagram dan Use Case Diagram. Perancangan sistem informasi ini bertujuan untuk membantu pegawai BPKAD dalam menangani proses penghapusan aset dan menghasilkan laporan yang dibutuhkan.

At PT. Mitra Mandiri Transindo, in the process of recording the determination of heavy equipment leasing, is still done manually using note documents which can cause errors in the heavy equipment rental determination transaction. This has resulted in problems in making reports which can take longer. Accounting application for determining heavy equipment leases at PT. Mitra Mandiri Transindo uses the activity based costing method to make it easier for PT. Mitra Mandiri Trasindo in the data management process of determining the total heavy equipment rental and creating reports that are faster, more precise and accurate on a web-based basis. With the implementation of accounting applications for determining heavy equipment leases at PT. Mitra Mandiri Transindo using the web-based Activity Based Costing method also has the following benefits: (1) It can be seen what lease transactions and costs are needed quickly, precisely and accurately. (2) Producing appropriate reports that can be used as a basis for making decisions by the Director of PT. Mitra Mandiri Transindo.

A cash flow statement is a financial report that contains information on cash inflows and cash outflows from a company during a certain period. This information is presented according to the type of activity that causes the cash inflows and outflows to occur. Company activities generally consist of three types, namely, operational activities, investment activities and financial activities. The process of receiving and disbursing cash is also recorded at any time for the preparation of the company's income statement. Cash flow recording activities at this company are still manual where every company receipt will be recorded by employees of the finance department which will ultimately be recapitulated in the annual report and compared with other recording results such as cash disbursements. This system has many weaknesses where the information needed cannot be presented quickly and accurately, requiring a fairly complicated process for a longer time to check certain cash flows. 

The aim of this study is to design a production accounting information system for the determination of the cost of production that can help the SMEs Jepara carving in the determination of the cost of a product exactly. Information on the cost of a product is very important as a basis in determining the selling price of a product. so far the SMEs Jepara carving in determining the cost of a product is done by estimating the costs of production and often do not include a production cost that nominal little cost. So the cost of production does not reflect actual cost consumption. This can certainly cause the production cost to be undercost or uppercost. The approach in determining the cost of production using the method of ativity-based costing, activity-based costing method is the determination of the cost of a product based on activity. Research methods that Research method using Reseach and Development (R&D) method with prototype system development model. This study was conducted on SMEs carving Jepara. The result of this research is in the form of accounting information system product for determination of cost of production at SME Jepara carving which can assist in determination of cost of product. Implementation of the activity-based costing method as an approach in determining the cost of products is able to provide benefits that the charging over the cost can be more precise. Efficiency in costs can be obtained. The use of activity based costing method can also decrease the selling price of the product, so that Jepara carving SMEs will be better able to compete both for domestic market and international market.

Calculation of Cost of Production is one of the important aspects in carrying out business activities. Cost of Production is one of the determinants of the selling price of a product. Besides the cost of production can indicate a company's profit. But the activity of recording the cost of production at PT Semeru Karya Buana still uses a manual method that is using excel. This causes ineffectiveness in time, the resulting information will take longer because they have to look for the components one by one. Not to mention the data generated is most likely an error in the calculation. This research is intended to study the system that is already running. And later it will produce a program to calculate the cost of production as a determinant of the selling price which is implemented with the PHP programming language and MYSQL database. The calculation method uses the Job Order Costing Method where the price of the product to be given to consumers is calculated by dividing all costs incurred to produce a product by the number of orders. So the benefits of each product can be directly calculated. The more accurate the data produced, the better the company is in carrying out the buying and selling process.

One institution that requires an accounting information system and budget plan is an educational institution. Education funding includes all expenditures that have been budgeted through the School Income and Expense Plan (RAPBS) or School Budget Activity Plan (RKAS) to support the process of providing education in the form of services or goods. Madrasah Aliyah Sabilul Ulum has a duty to manage finances based on financial management principles so that the money in circulation can be utilized optimally. Break even point is the point where total income equals total cost or the point where profit equals zero. The computer-based accounting information system that is designed includes account data recording, student data recording, accounting transaction records, cost classifications, BEP calculations, income budgets, account data reports, general journals, financial accountability reports, expense classification reports, BEP reports, income budget reports and school budget plans.