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This study aims to determine the effect of organizational capital on the firm life cycle. The sample used is a manufacturing company listed on the Indonesia Stock Exchange for the 2009-2017 period, with a total of 580 observations of data from 116 companies and using a purposive sampling method. This study uses the independent variable organization capital which is proxied by OC/TA and the dependent variable company life cycle which is proxied by the dummy life cycle classification based on cash flow, retained earnings to total assets, and retained earnings to total equity. In addition, the control variables used are company size, market-to-book ratio, leverage, return on equity, company sales growth, capital expenditure, and asset turnover ratio. The analysis technique used is multinomial logistic regression. The results showed that organizational capital has a significant effect on the firm life cycle, where companies with high organizational capital are in the introduction and decline stages, while companies with low organizational capital are in the growth and maturity stages. Development requires quality human resources (HR). This human resource can act as a factor of labor production that can master technology so as to increase economic productivity. To achieve quality human resources requires the formation of human capital (human capital). The formation of this human capital is a way to obtain a number of people who have strong characters who can be used as important capital in development. This character can be in the form of level of expertise and level of community education. The concept of human capital investment that supports economic growth has existed since the days of Adam Smith (1776), Heinrich Von Thunen (1875) and other classical theorists before the 19th century who emphasized the importance of investment. human skills. Schultz (1961) and Deninson (1962) then showed that the development of the education sector with human resources as its core focus has contributed directly to a country's economic growth, through increasing the skills and productive capabilities of the workforce.  These findings and perspectives have stimulated the interest of a number of experts to research the economic value of education (Nurulpaik, 2005). Human capital is a stock of productive abilities and knowledge found in society. Alfred Marshal once said "the most valuable of all capital is that invested in human beings" (Becker, 1975). In this case human capital is a long-term investment in the development of human resources to increase productivity. The importance of human capital is that the knowledge that exists in human resources is the driving base in increasing productivity. Human capital can be distinguished from human resources management, but can also synergize. Human capital views humans more as intangible assets and human resources management views humans as costs or costs that are detrimental to the company. The concept of human capital emerged, due to a shift in the role of human resources. Human capital arises from the idea that humans are assets that have many advantages, namely human capabilities when used and disseminated will not decrease but increase both for the individual concerned and for the organization, humans are able to transform data into meaningful information. The concept of innovation has been continuously developed by a number of experts and institutions in the last 50 years. This is based on Resource Based Theory (Barney, 1991). In the perspective of Resource Based View (RBV), internal resources and the internal environment are the main keys for determining strategies to achieve high performance (Hitt et al., 2011). Resource Based Theory (RBT) focuses on the concept of attributes of excellence that are difficult to imitate as a source of superior performance and competitive advantage (Barney, 1991). Resources based theory is the company's resources as the main driver behind the company's performance and competitiveness. Based on this resources based theory, an organization can be assessed as a collection of physical resources, human resources, and organizational resources (Barney, 1991). Barney (1991) categorizes three types of resources: Physical capital resources (technology, plant and equipment) Human capital capital (training, experience, and insight), and Organizational resource capital (formal structure)

The purpose of this study is to determine the effect of the economic recession resulting from an increase in interest rates on sales, cash flows, and stock prices of property companies listed on the Indonesia Stock Exchange. This study examines the impact of the economic recession on sales, cash flow, and stock prices before the issue of the economic recession in the Q3 2022 period and after the recession issue appears in the Q4 2022 period. The measurement of cash flow and sales takes data from financial reports, while stock prices use the closing price of shares. This study uses a sample of property companies that have published their financial reports on the Indonesia Stock Exchange. The analysis of this study uses multiple linear regressions with the help of (Statistical Package for Social Science) SPSS 25. The results of this study indicate that (a) sales of property companies in Indonesia affect the issue of economic recession. (b) operating cash flows of property companies in Indonesia affect the issue of global economic recession (c) stock prices of property companies in Indonesia have no effect on the global economic recession.

This study aims to examine the influence of the managerial ownership, operating cash flow, and the complexity of the company’s operations on the disclosure of financial information on the official website of the local government. The population in this study are property & real estate sector companies listed on the Indonesia Stock Exchange (IDX) in 2019- 2021. The sampling technique in this study used purposive sampling and obtained 60 samples of companies with a research period of 3 (three) years in order to obtain a total of 180 research observations. The data analysis model used by this study is logical regression analysis using SPSS Version 26 software. The results showed that the managerial ownership, operating cash flow, and the complexity of the company’s operations simultaneously had a significant impact on the timeliness of financial statement reporting. Meanwhile, partially the managerial ownership, operating cash flow, and the complexity of the company’s operations has no a significant effect on the official website on the timeliness of financial statement reporting

The practice of income smoothing is a common phenomenon that occurs as a management effort to reduce reported profit fluctuations. This study aims to determine the effect of managerial ownership, institutional ownership, Net Profit Margin, Cash Holding, Bonus Plan, and dividend payout ratio on income smoothing practices. The sample of this research is non-financial companies that are listed on the Indonesia Stock Exchange in 2018-2020. Data obtained from www.idx.co.id. Logistic regression analysis model with SPSS. The conclusion in this study is that managerial ownership, institutional ownership, Net Profit Margin, Cash Holding, and dividend payout ratio have a significant positive effect on income smoothing. Meanwhile Bonus Plan did not have significant effect on income smoothing.

The purpose of this research is to evaluate the financial performance of PT. Garda Tujuh Buana Tbk during the period 2021 to 2022. In analyzing this financial performance, this study uses the theory of Financial Ratios, where financial ratio analysis will be carried out, especially on Liquidity Ratios, to assess the company's ability to meet short-term debt obligations. The analytical method used in this research is descriptive quantitative analysis. This approach involves calculating the relevant financial ratios in the company using certain formulas. The data and information for this research were obtained from the Indonesia Stock Exchange. The results of the analysis show that the condition of PT. Garda Tujuh Buana Tbk during the last two years from 2021 to 2022 can be said to be not good. The results showed that the level of liquidity ratios for two years obtained results; Current ratio of 55% and 200%, Quitck Ratio of 45% and 149%, Cash Ratio of 20% and 2%..

The results of this study are, where the use of e-money in Indonesia in particular already has a clear license in daily transactions as this goes on, students begin to switch from physical money to digital money (e-money) with the convenience that is highlighted. However, behind this convenience there are problems such as the emergence of consumerism and social class recognition. The data analysis method used is using a qualitative descriptive method. The purpose of this study was to analyze and evaluate the implementation of the existing purchase accounting information system at "Koperasi Karya Pertamina". The research method used is a case study using descriptive analysis in answering objectives. The results showed that the purchase SIA carried out at this company still had many weaknesses, including the division of tasks in accordance with the existing organizational structure was uneven, there were duplicate functions in several sections, there were two sections with the same authority and duties but in the organizational structure they were separated. In addition, the documents used still have deficiencies related to internal control that must be carried out. Therefore, this research provides several solutions to overcome the problems faced, namely, improving the organizational structure both in terms of naming, division of tasks, and combining two sections that have the same function, as well as improving the documents used.

Dividend distribution by companies listed on the Indonesia Stock Exchange is a consideration of investors in making investments. Dividend policy considers how much dividends will be paid, the frequency of dividend payments, and the method of dividend payments, both in cash and in the form of stock dividends. The decisions of these investors affect the price of shares on the stock exchange. The market price of a company's shares formed between buyers and sellers during a transaction is called the company's market value, because the price on the stock exchange is considered a reflection of the real value of the company's assets. The stock price in the market shows the performance of the company. This study shows the relationship between dividend policy and PBV which reflects company performance. By using quantitative research methods. It can be concluded that dividend policy affects PBV..    

The purpose of this research is to find out what are the current liquidity ratios, solvency ratios and general ratios in an effort to improve the company's financial performance. The population of this study is the 2019-2021 Financial Statements of Toko Surya Baru Sibolga. The data collection method used is to use library research methods. The type of data used in this research is secondary data in the form of annual reports. The data analysis method used is descriptive analysis which aims to analyze data by describing or describing data using measurements of liquidity ratios (current ratio, quick ratio and cash ratio) and solvency ratios (debt to asset ratio, debt to equity ratio and long term debt to equity ratio). The results of the analysis are as follows (1) the liquidity ratio, according to the calculation of the average for 2019-2021, the current ratio is 188.27%, the quick ratio is 47.48%, and the cash ratio is 28.02%, indicating unfavorable conditions , because the resulting ratio is too low, especially the quick ratio and cash ratio, the company is advised to optimize its current assets, by expanding the business and suppressing the collection of uncollected company receivables. (2) the solvency ratio, according to the calculation of the average 2019-2021 debt to asset ratio, is 22.17%, the debt to equity ratio is 28.67%, and the long term debt to equity ratio is 11%, indicating the condition a good company, the company is expected to maintain financial performance so that the solvency ratio remains at the internal average because the smaller the ratio, the better the company's financial performance

This research aims to enhance the productivity and profitability of the small-scale tempe industry in Malang City through the determination and utilization of optimal working capital. Effective management of working capital is crucial for businesses, particularly in relation to sales growth and the need for immediate and close funding of current assets. However, many tempe industries have yet to analyze their working capital requirements, hence this study is expected to contribute valuable insights for the relevant industry to develop their business. The average balance method and the cash inflow-outflow method were employed in this research to determine the required amount of working capital. The sensitivity analysis conducted on Pak Didiek Karim's tempe industry showed that a decrease in production capacity of up to 80% and an increase of soybean up to 60% is still profitable, but an increase in soybean prices can negatively impact profitability. Overall, this research provides a clear overview of the working capital requirements for small-scale tempe industries in Malang City.

This istudy aimsi to analyze thei development of the usei of a non-cashi payment systemi using QRIS in thei City of Palangka Raya ini the erai of theiindustrial 4.0. Theimethod usediis aisurvey through questionnaires to users and merchants who use QRIS as a payment system. Thei collected datai were analyzedi using descriptiveistatistical techniquesiand factorianalysis toiidentify theifactorsithat influenceithe useiof QRISiin Palangkai RayaiCity. The results of the study show that the use of QRIS in Palangka Raya City has experienced significant developments in the last two years. Factorsithat influenceithe use ofi QRISi are ease of use, transaction security, and financial benefits. The implication ofi the resultsi of thisi study isi that therei is a needi to improve education andi outreach about using QRIS as an alternative to non-cash payment systems in Palangka Raya City.

Presentation of financial statements is an accounting standard that will explain the components of a financial report, fair presentation, as well as the fundamental accounting concepts, disclosure policies, as well as the structure and content of financial reports. The characteristics in the presentation of financial statements are fair presentation and compliance with PSAK, maintaining business, accrual basis, materiality and aggregation, offsetting, frequency of reporting, comparative information, and presentation consistency. There are several components of the financial statements presented, namely the statement of financial position, income statement, cash flow statement, statement of changes in equity, and notes to the financial statements. Corporate governance is a company's internal control system whose main objective is to manage significant risks to fulfil its business objectives through safeguarding company assets and increasing shareholder investment value in the long term. A company must also apply the principles of corporate governance, there are five principles that must be applied, namely the principle of transparency, the principle of accountability, the principle of responsibility, the principle of independence, and the principle of fairness.

This research is a descriptive qualitative study that aims to analyze the Evaluation of the Implementation of the Non-Cash Food Assistance Program in Tawiri Village, Teluk Ambon District.                 This research was conducted in Tawiri Village, Teluk Ambon Sub-district. Primary data were collected through interviews with a number of informants who were directly involved in the implementation of the Non-Cash Food Assistance Program in Tawiri Village, Teluk Ambon Sub-district.                 The results showed that the implementation of the Non-Cash Food Assistance Program in Tawiri Village, Teluk Ambon Sub-district went well despite the many obstacles encountered. This can be seen from 6 (six) policy evaluation criteria namely effectiveness, efficiency, adequacy, equity, responsiveness and accuracy where four of them have not been implemented optimally. So for the suggestions submitted, namely the need to submit the latest data or government officials must make updates related to Non-Cash Food Assistance for underprivileged people who do not get assistance and consult directly with village assistants, the Government as the organizer is obliged to provide socialization to Beneficiary Families about the Non-Cash Food Assistance Program, the Government also needs to improve administrative data on families who receive benefits.

Liquidity issues are important in maintaining the smooth operation of the company as well as in short-term and emergency needs as well as the growth function (investment) to develop owned assets in accordance with the expectations desired by the company. Information about budgeted cash flows can produce relevant information, because from this cash flow it can be known the need for the company's operations from the source of the recipient. Given the large number of cash receipts and disbursements managed, a list is needed that contains all cash inflows and cash outflows presented in the form of a cash flow statement. The results of the discussion concluded that cash management plays a role in the liquidity of CV. PSP Group, this can be proven from the results of research by calculating liquidity with the Current Ratio, Cash Ratio, and Quick Ratio, where the calculation results for 1 year, namely from January to December 2021 the calculation results for the liquidity ratio are > 1 as much as 75%, where with the existence of good cash management will have a positive impact, which means the application of cash management at CV. PSP Group is better, on company liquidity and financial conditions with a liquidity ratio of < 1 of 25%, which means that future conditions need to be improved in cash management to make it even better because there are still conditions that cash management in 2021 is not liquid or in the sense that CV. From July to September, the PSP Group was unable to pay its current debts in a timely manner, which resulted in obstacles to the company's payment of employee salaries and other important company expenses.

Strategi pemasaran Matrik BCG (Boston Consulting Group) digunakan untuk mengetahui tingkat pertumbuhan pasar, dan pangsa pasar relatif. Artikel ilmiah ini berjuan agar pembaca dapat memahami berkaitan dengan Matrik Boston Consulting Group (BCG). BCG matrix adalah matriks yang dirancang oleh grup Boston Consulting pada tahun 1970-an. Ini adalah Matriks yang membantu dalam pengambilan keputusan dan investasi. Ini membagi pasar berdasarkan tingkat pertumbuhan relatif dan pangsa pasarnya dan menghasilkan empat komponen kuadran Cash cow, Stars, Question marks dan Dogs. Produk dapat dikategorikan dalam salah satu kuadran dan strategi untuk produk ini diputuskan dengan tepat. Analisis ini sebenarnya membantu Anda dalam memutuskan entitas mana dalam portofolio bisnis Anda yang benar-benar menguntungkan, mana yang tidak berguna, mana yang harus Anda konsentrasikan dan mana yang memberi Anda keunggulan kompetitif atas yang lain.    

ABSTRACT   This study aims to describe the turnover of working capital of the Bina Lestari Pinangsori Mandiri Savings and Loans Cooperative in Central Tapanuli Regency and to explain the level of profitability of the Bina Lestari Pinangsori Mandiri Savings and Loans Cooperative in Central Tapanuli Regency. The research method used is descriptive method with analysis of working capital turnover ratios (cash turnover ratios, accounts receivable turnover, inventory turnover), and profitability ratios (total asset turnover). The results of the analysis show that the working capital turnover of the Mandiri Bina Lestari Pinangsori Savings and Loans Cooperative, Central Tapanuli Regency for 2019-2021 based on the cash turnover ratio and inventory turnover ratio is considered good or effective, and based on the accounts receivable turnover ratio it is very slow so it is considered ineffective. Meanwhile, based on the ratio of asset profitability achieved, it shows that the Bina Lestari Pinangsori Mandiri Savings and Loans Cooperative in Central Tapanuli Regency is not yet profitable.   Keywords: Working capital, Profitability

Penelitian ini bertujuan untuk mengetahui pengaruh Investment Opportunity Set terhadap nilai perusahaan, Cash Holdings terhadap nilai perusahaan dan Net Profit Margin terhadap nilai perusahaan. Penelitian ini dilakukan pada Perusahaan Sektor Properties & Real Estate yang terdaftar di Bursa Efek Indonesia tahun 2017-2021 sebanyak 10 sampel. Teknik analisis data dilakukan dengan menggunakan uji asumsi klasik dan analisis regresi berganda. Dengan bantuan perangkat lunak program IBM SPSS statistics versi 22. Hasil penelitian menunjukan bahwa Investment Opportunity Set berpengaruh signifikan terhadap Nilai Perusahaan. Sedangkan Cash Holdings dan Net Profit Margin berpengaruh tidak signifikan terhadap Nilai Perusahaan. Investment Opportunity Set, Cash Holdings, dan Net Profit Margin secara simultan atau bersama-sama berpengaruh singnifikan terhadap Nilai Perusahaan.

Finance & Accounting Department merupakan bagian dari sebuah hotel karena bertanggung jawab dan menyediakan laporan keuangan atas expenses dan income dari sebuah hotel secara harian, mingguan dan bulanan. Untuk memperlancar arus kas diperlukan juga kelancaran penerimaan piutang hotel, dimana piutang hotel atau Account Receivable merupakan asset hotel. Jika nilai piutang turun berarti pengumpulan pembayaran piutang lebih besar pada saat itu sehingga dapat membantu membayar biaya operasional hotel; namun jika terjadi sebaliknya maka pembayaran operasional hotel akan sedikit tertundaKeywords : cash flow, account receivable, hotel, role.

STPK Matauli atau singkatan dari Sekolah Tinggi Perikanan dan Kelautan Matauli adalah sebuah perguruan tinggi swasta yang bergerak untuk meningkatkan pendidikan tinggi di bidang perikanan dan kelautan yang berdiri sejak tahun 2018 oleh Menteri Riset dan Teknologi dan Pendidikan Tinggi (Menristek Dikti ). Petty Cash adalah sejumlah uang tunai dalam nominal yang kecil dimana mempunyai fungsi yang khusus dalam kegiatan operasional yang di jalankan secara langsung. Umumnya dipergunakan dalam bentuk transaksi kecil yang terjadi setiap harinya pada jam operasional. Penelitian ini bertujuan untuk mengetahui ppenerapan petty cash yang digunakan. Objek di dalam penelitian ini adalah STPK Matauli.  Adapun metode yang digunakan dalam penyusunan tugas akhir ini adalah menggunakan metode deskriptif kualitatif dengan pengumpulan data melewati wawancara, observasi dan dokumentasi. Penelitian ini menyatakan bahwa metode yang digunakan adalah metode imprest fund dimana dalam metode selalu tetap sesuai dengan jumlah pengisian kembali petty cash. Metode yang digunakan sudah tepat karna dengan menggunakan imprest fund, maka akan lebih mudah dalam pembuatan laporannya. Sekolah Tinggi Perikanan dan Kelautan Matauli tidak memiliki prosedur khusus dalam pencairan dana, dikarenakan semua sistem keuangan masih dikelola oleh Yayasan Matauli. Sekolah Tinggi Perikanan dan Kelautan Matauli hanya akan mengajukan permohonan ketika angka minimal kas sudah minim.

This research was conducted at SMK Widya Praja Ungaran. Every year the Widya Praja Ungaran Vocational School holds a New Student Registration (PPDB) to select prospective students. In the 2018/2019 academic year, 396 people registered and 298 people were accepted. The PPDB process starts from prospective students filling out the registration form and ends with the payment of re-registration funds for accepted students. The system used in the implementation of PPDB is still paper-based so that the performance of the PPDB committee is less effective. The purpose of this study is to design a computer-based new student registration system that is structured in a database to assist the PPDB committee in processing registration participant data, reduce paper purchase costs, minimize the risk of data loss, data corruption, recording and counting errors. Data collection was obtained through observation, interviews, questionnaires and literature study. This system is made using dynamic web with PHP (Hypertext Preprocessor) programming language and MySQL database. The design of this system uses UML (Unified Modeling Language). The development method used is the R&D (Research and Development) method. This study resulted in a cash-based new student registration administration system using a dynamic web to provide convenience for the committee in processing PPDB participant data from the registration process to new student re-registration transactions, as well as presenting reports quickly and accurately. Based on the research conducted, the results obtained from testing the validity of the new system score from internal and external validators. The internal validator with 20 statements obtained a feasibility percentage of 94%. An external validator with 20 statements obtained a feasibility percentage of 97%. From the results of these tests, it can be concluded that the administrative system for registering new students can be a solution to the problems found and can be implemented in the object of research.

The main thing of the operational activities of a business company is to make a profit. In fact, maximizing profit is the main goal of all business decisions and activities. The company will go bankrupt if it does not make a profit. This study discusses the Factors Affecting Income Smoothing in Manufacturing Companies Listed on the Stock Exchange 2016-2020. Therefore, the purpose of this study is to test and analyze the effect of firm size, financial leverage, profitability, cash holding, and auditor reputation on income smoothing in manufacturing companies listed on the IDX. The method used in this research is a quantitative method with a descriptive approach. The results of this study can be said that company size, profitability, and cash storage have no significant effect on earnings performance. Meanwhile, financial leverage and auditor reputation have a negative and significant effect on earnings management in manufacturing companies.