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This thesis aims to determine and analyze the simultaneous influence of cash turnover, accounts receivable turnover, and inventory turnover on the profitability of automotive sub-sector companies and their components listed on the Indonesian Sharia Stock Index for the period 2019-2023. As well as to determine and analyze the partial influence of cash turnover, accounts receivable turnover, and inventory turnover on the profitability of automotive sub-sector companies and their components listed on the Indonesian Sharia Stock Index for the period 2019-2023. This study uses a quantitative approach with secondary data, using panel data regression analysis tools. The results of the conclusions are as follows: 1) The estimation results show that simultaneously the cash turnover, receivables turnover, and inventory turnover variables together have a positive and significant effect on the profitability of automotive sub-sector companies and their components listed on the Indonesian Sharia Stock Index for the 2019-2023 period. 2) The estimation results show that partially the cash turnover variable has a positive and significant effect on the profitability of automotive sub-sector companies and their components listed on the Indonesian Sharia Stock Index for the 2019-2023 period. The receivables turnover variable has a positive and significant effect on the profitability of automotive sub-sector companies and their components listed on the Indonesian Sharia Stock Index for the 2019-2023 period, and the cash turnover variable has a positive and significant effect on the profitability of automotive sub-sector companies and their components listed on the Indonesian Sharia Stock Index for the 2019-2023 period.

At every educational institution there is a library for students to use at that institution. Likewise with SMP Negeri 2 Wewewa Tengah. At the school there is a library but it still uses a bookkeeping management system or is still written manually, while the number of active borrowers is almost all students carrying out the borrowing process at the school. The process of borrowing books in the library begins when students come to the library and tell the library staff that they want to borrow books. Then students select the books they want to borrow on the shelves provided. Next, the library staff records the borrower's data, such as full name, student identification number, and class, as well as data on books borrowed, such as book title, author, and inventory number in the ledger used as a borrowing register.). The school library has a strategic role and function in developing the potential of students from the entire academic community in the school environment. The library is part of the learning resources that every school has, a library that is still manual is something that needs to be created a system that can help with administrative activities. With the e-library, users can access it together with other users without having to wait in line. The search process is easier and faster because it is assisted by an information search engine that uses a database. This system presents a variant of the digital library, including a user page section that presents books available at the Central Wewewa State library

The rapid growth of the business world is forcing companies to adopt automation and efficiency to survive and compete. PT. Varia Usaha Beton, a concrete manufacturer, relies heavily on an accounting system for raw material purchasing to ensure efficient operations. The purpose of this research is to evaluate the company's raw material purchasing accounting system, identify problems and recommend improvements. The research method used is descriptive and qualitative with a case study approach. Primary data was obtained through interviews and observations, while secondary data was obtained through company documents. The research results show that the system works well and supports cost control, inventory management and quality monitoring. However, there are several vulnerabilities such as human error, technical issues with the ERP system, and weather-related delays in shipping raw materials. Recommended improvements include improved employee training, optimizing the ERP system, and developing more efficient inventory management. This research provides insights into the importance of evaluating accounting systems to improve the efficiency and effectiveness of business operations. Further research is recommended to conduct comparative analysis with other companies and explore new technologies to increase purchasing management transparency and efficiency

School educational institutions are institutions that provide teaching and learning processes that must be supported by good facilities and infrastructure. Not only that, you also need a sense of security and comfort in the classroom so that it is hoped that there will be a feeling of enthusiasm for learning. The aim of Community Service (PKM) in the social, cultural and environmental fields by the Student Work Lecture (KKM) group 40 of Cikerai Subdistrict is to increase students' enthusiasm for learning through repairing and painting classroom walls both inside and outside the classroom. The method used is the ABCD (Asset Based Communities Development) approach which emphasizes an inventory of existing assets in the community. The PKM results show that there are changes in the atmosphere produced before and after painting, this is expected to make students enthusiastic and feel at home studying at the school. Long-term efforts need to be made to maintain and preserve the school environment so that the program becomes even more perfect.

This research aims to analyze the influence of cash management and inventory management on the financial performance of Ling Food Stores in Makassar City during the 2020-2022 period. The main focus of this research is to evaluate how cash and inventory management contributes to a company's liquidity, profitability and operational efficiency, which are measured through various financial ratios such as Current Ratio, Gross Profit Margin (GPM), Operating Profit Margin (OPM), Net Profit Margin (NPM), Return on Investment (ROI), and Return on Equity (ROE). The research results show that the Current Ratio in 2020 cannot be calculated due to the absence of short-term liabilities, while in 2021 and 2022 each was recorded at 0.095% and 0.216%, reflecting low liquidity. On the other hand, the decrease in Average Inventory from IDR 754,200 in 2021 to IDR 715,000 in 2022, followed by a significant increase in net profit, shows efficiency in inventory management. The increase in GPM, OPM, NPM, ROI, and ROE ratios from 2020 to 2022 reflects significant improvements in financial performance, indicating that more effective cash and inventory management can improve a company's financial health.

Emerging technologies are transforming warehouse operations, and this study investigated the effectiveness of implementing the Internet of Things (IoT), Radio-Frequency Identification (RFID), Artificial Intelligence (AI), and Robotics into warehouse operations. A descriptive correlational research design was employed, utilizing surveys to gather data from warehouse personnel and focusing on key performance indicators such as inventory accuracy, order fulfillment efficiency, cost reduction, and timely delivery satisfaction. The findings revealed a high level of familiarity with RFID and IoT among warehouse personnel, and a strong belief in the positive impact of these technologies on warehouse operations. However, challenges such as implementation costs, technical issues, and regulatory compliance were identified. Surprisingly, the analysis did not reveal a significant relationship between the implementation of these technologies and their overall effectiveness on warehouse operations. Future research should consider qualitative methodologies and larger sample sizes to explore other factors influencing warehouse performance.

Accounting information systems and internal control are two important factors in company operations. These two things are related to each other and influence each other. This research focuses on evaluating the inventory, sales and receivables accounting information system to improve internal control at CV Karunia. This research uses qualitative methods with CV Karunia as the research subject. The data used is primary and secondary data from CV Karunia. Data collection was carried out by means of observation, interviews and documentation. The data obtained is then analyzed and a result is obtained. At CV Karunia, it was found that the implementation of tasks was not in accordance with its responsibilities. It is known that inventory, warehouse and goods receipt are carried out by the same department. Apart from that, the sales and receivables section can be carried out by many people in the company so that unrecorded sales transactions often occur. This occurs due to a lack of standard operational procedures related to clear division of tasks and inadequate evaluation from the company. So it is hoped that companies will create standard operating procedures, clear division of responsibilities, and carry out routine audits.

SMK Pasundan 1's Inventory of Goods website is a modern solution to efficiently manage and monitor school inventory. Developed as a tool that supports asset management, the website provides an integrated platform for inventory recording, monitoring, and reporting. Key features include a user-friendly recording system, allowing school staff to easily enter, delete, and update item information.

This article explores the impact of e-commerce adoption on supply chain efficiency within retail businesses. The study utilizes a mixed-method approach to assess improvements in inventory management, order processing, and customer satisfaction following e-commerce integration. Results demonstrate that e-commerce adoption enhances supply chain efficiency, allowing retail businesses to reduce lead times, minimize stockouts, and meet consumer demands more effectively. The findings underscore the transformative potential of e-commerce for retail supply chains.

The development in the business world with sharp competition makes companies have to think more or review their business strategies. Improvements in all areas are very important in the development of today's business world, such as increasing productivity, efficiency and service, all of which have become the key to increasing company excellence. To increase efficiency in purchasing activities can be achieved in many ways, one of which is the Just In Time purchasing system. Just In Time is a method that is essentially to reduce waste through purchases in the right amount and time supported by the best quality. According to the results of the discussion that has been carried out, it can be concluded that the factors contained in the Just In Time purchasing system can be applied at CV Prima Jaya because its application can make inventory costs more efficient. In addition, there were also obstacles to quantity, quality, and suppliers. All of that can be overcome by maintaining good relations with suppliers. The implementation of this Just In Time purchasing system cannot be done directly but must be gradual.

This research discusses the application of the sales budget as a tool for planning and controlling finished goods inventory. The aim of this research was carried out based on the application of a sales budget to find out how to implement a sales budget which can be used as a planning and control tool for finished goods inventory to optimize profits at CV Wecono Asri. The type of research used in this research is descriptive quantitative, namely providing a picture of the actual situation of the object under study based on facts, by collecting data processing such as collecting related data, namely raw material costs, labor costs and factory overhead costs. The data examined in this research is from 2021 to 2022 as a basis for calculating sales forecasts in 2023 which will then be prepared for implementing the sales budget. From the results of the research that has been carried out, it shows that the implementation of the sales budget at CV Wecono Asri is more controlled compared to before the sales budget was prepared because the resulting acquisition costs also increase due to the difference between the profit and loss budget report and the profit and loss realization report, which produces results The final difference in profit and loss was IDR 16,660. So with these results it is recommended that CV Wecono Asri prepare a sales budget, production budget, raw materials budget, labor budget and factory overhead budget, the company will get a greater profit than the previous year.  

The purpose of the study is to determine and analyze the effect of Operating Cost, Sales, Cash Turnover, Receivable Turnover, and Inventory Turnover on Net Income of Various Industrial sub sector companies listed on the Indonesia Stock Exchange (IDX) in the period 2019- 2023. In this study, a purposive sampling method is used, which obtained 37 companies. The data analysis used in this study is multiple linear regression analysis using SPSS software version 22 and Microsoft Excel 2019. The results of this study indicate that Operating Cost and Cash Turnover has no effect on Net Income. At the same time, sales have negative significant effect on Net Income, Receivable Turnover have negative significant effect on Net Income, and Inventory Turnover have positive significant effect on Net Income.    

This research is motivated by the existence of fraudulent financial reporting that occurred in several industrial sectors in companies in Indonesia. This research aims to determine the influence of the pentagon fraud theory in detecting fraudulent financial statements in the manufacturing company sector, Food and Beverage sub-sector on the 2018-IDX. 2022. A sample of 12 companies was obtained with a total sample size of 60 sample data. The data used is secondary data in the form of financial reports on food and beverage sector manufacturing companies listed on the IDX 2018-2022. The data analysis technique used is descriptive statistical analysis, classical assumption test, multiple linear regression test, hypothesis test which is processed using the IBM SPSS 22 application. Based on the research results which show that the ACHANGE value is obtained, tTable is 2.015. Because tcount is greater than ttable, namely -2.501 ≥ -2.015 and the significance value (Sig.) ≤ 0.05, the LEV value obtained is tTable 2.356. Because the tcount is greater than the ttable, namely 2.356 ≥ 2.015 and the significance value (Sig.) ≤ 0.05, the ROA value is obtained tTable 2.015 because the tcount is greater than the ttable, namely 0.179 ≤2.015 and the significant value is ≥ 0.05 and the INVENTORY value obtained is tTable 2.015. Because tcount is greater than ttable, namely -2.908 ≥ -2.015 and the significance value (Sig.) ≤ 0.5 and the BDOUT value, we get tTable 2.015. Because tcount is smaller than ttable, namely -0.452 ≤ -2.015 and significance value (Sig.) ≤ 0.05

The research aimed to analyze how the implementation of the Accounting Information System (AIS) can improve financial efficiency and security at Rindu Lokaria Cafe which currently still manages finances manually. The method used in this research involved qualitative analysis through interviews and direct observation of the financial process at Rindu Lokaria Cafe. This research found that the lack of understanding and implementation of AIS at Rindu Lokaria Cafe led to inaccuracies in recording transactions, difficulties in inventory management, and high risks to financial data security. The results of this research stated that effective AIS implementation as proven to provide several significant benefits, including reduced errors in recording, increased operational efficiency, and better protection of financial data. AIS can hel Rindu Lokaria Cafe improve its financial performance and minimize the risks associated with manual management. This research suggest that Rindi Lokaria Cafe and other MSMEs in Indonesia consider implementing AIS as a strategic step to improve their financial efficiency and security, which will support their business growth and sustainability.

Sosis Solo Gajahan is a business operating in the food industry, the problem faced by the company is whether the control of raw material inventory for Sosis Solo Gajahan is efficient and whether the application of the Material Requirement Planning (MRP) method can streamline the cost of raw material inventory for Sosis Solo Gajahan. The aim of this research is to consider the company's efficiency in raw material inventory costs and can be used to make decisions related to the efficiency of raw material inventory costs. By using the Material Requirement Planning (MRP) method which consists of the Lot For Lot (LFL), Economic Order Quantity (EOQ) and Period Order Quantity (POQ) methods. Based on the results of the total cost calculation according to company policy of IDR 5,131,580 and based on the Material Requirement Planning (MRP) method, which consists of the Lot For Lot (LFL) technique of IDR 696,000, the Economic Order Quantity (EOQ) technique of IDR 1,290,360, and the Period Order Quantity (POQ) technique of IDR 696,000, the researchers concluded that the most efficient method applied at Sosis Solo Gajahan was the Lot For Lot (LFL) and Period Order Quantity (POQ) methods. The Lot For Lot (LFL) method produces inventory costs of IDR 696,000 and the Period Order Quantity (POQ) method produces inventory costs of IDR 696,000 and it is best to calculate raw material inventory control costs using the Material Requirement Planning (MRP) method with the Lot For Lot technique ( LFL) and Period Order Quantity (POQ) techniques, because they can achieve efficient raw material purchasing costs compared to current company policies.

PT.XYZ is an automotive company that has been operational since 1970, with over 400 suppliers for key components such as Stoper A and Stoper B. Annually, Stoper A sells 151,000 units (valued at IDR 4.077 billion), while Stoper B reaches 300,000 units (valued at IDR 8.100 billion). This research focuses on analyzing and optimizing the supply chain for these components, using sales data from January to December 2022. The goal is to create stock and flow diagrams, analyze the supply chain system modeling, and propose optimal scenarios for demand fulfillment. The modeling results indicate that a strategy of adding a 20% safety stock to the average sales is highly effective in preventing lost sales without burdening suppliers with overtime. However, the potential for overstock needs to be monitored. Based on the analysis, the second scenario proposing the addition of safety stock is recommended due to its effectiveness in meeting demand and efficiently managing inventory. This scenario is deemed most suitable for PT. XYZ in maintaining a balanced supply without unnecessary surplus.

Companies with good performance are able to achieve the goals the company wants to achieve, namely maximizing profitability or company value. This goal can be achieved by increasing profitability within a company. The aim of this research is to determine the influence of liquidity, leverage, audit committee and inventory turnover on profitability in Consumer Cylicals sub-sector companies listed on the Indonesia Stock Exchange for the 2019-2023 period with a sample of 62 companies obtained through the purposive sampling method. The results of research using multiple linear regression analysis found that: (1) Liquidity, Audit Committee and inventory turnover have a positive and significant effect on profitability. (2) Leverage have a negative and significant effect on profitability.  

This study aims to determine the effect of Profitibality, Leverage, Sales Growth, and Inventory Intensity on Tax Avoidance in property and real estate sector companies listed on the Indonesia Stock Exchange for the 2019 – 2023 period of 93 companies. The data used in this study were obtained from financial statement data and annual reports. The population in this study are property and real estate sector companies listed on the Indonesian Stock Exchange. The sampling technique used was purposive sampling method and obtained 220 sample data from 44 companies. The analysis technique used in this study is multiple linear regression analysis using the Statistical Package for the Social Sciences (SPSS) version 22. The results of this study indicate that profitability and Leverage have a negative and Significant effect on Tax Avoidance, while Sales Growth and Inventory Intensity has no effect on Tax Avoidance.

Quality risk management is one of the important things in quality control in a pharmaceutical industry. One of the risky activities in the pharmaceutical industry is in storage and distribution. Every activity carried out in the inventory warehouse can potentially cause risks that affect quality including the flow of the storage and distribution process of goods. Based on this, a study was conducted in the form of a risk assessment on the flow of the storage and distribution process of release goods in the inventory warehouse of a pharmaceutical industry in Bandung which aims to determine the level of risk that has the potential for failure. The FMEA (Failure Modes and Effects Analysis) method is a method that can be used to assess the risks that can occur in the flow of the storage and delivery process of goods in the warehouse. This risk assessment is carried out with the stages of risk identification, risk analysis, and risk evaluation using categorization based on the Risk Priority Number (RPN). In this study, 15 risks were obtained with details of 1 low category risk, 7 medium category risks, 6 high category risks, and 1 very high category risk. Therefore, the pharmaceutical industry can immediately determine mitigation steps and take control measures against risks in the high and very high categories to reduce the risk of failure with the hope that the quality, safety and efficacy of the product can be maintained properly

Software testing is one of the aspects in software design methodology. The author conducted research by taking a case study on the inventory stock information system in a goods delivery service business. The testing technique for this information system uses the black box testing method, with the Equivalence Partitioning technique. From the testing results, the author found irregularities in the database and conducted a more in-depth analysis of the class diagram. The diversity of software types suggests the importance of flexibility and improvisation during software testing, such as determining the appropriate test cases, selecting the appropriate testing methods, and determining the suitable testing environment. Software testing should also consider the effectiveness of resources, project scheduling and deadlines, user/client requests, the availability of testing infrastructure, and other parameters that may be more complex.