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The business world is getting tougher due to the large number of new companies. Company management must compete and overcome difficulties. Shareholders need to evaluate the company's prospects in the future. The stock return received by shareholders is one of the important factors that help investors assess the company's prospects. The purpose of this study is to analyze and review the effect of dividend policy, sustainability reporting, funding cash flow on stock returns moderated by firm value. This research method uses descriptive qualitative. By describing the data obtained from literature review, a phenomenon can be studied. These data can provide new insights into the phenomenon and identify problems that remain unanswered. The results of this study indicate that the variables of dividend policy, sustainability reporting, and funding cash flow affect stock returns. And company value can moderate dividend policy, sustainability reporting, and funding cash flow on stock returns.

BMT Amanah Weleri is a sharia financial institution engaged in service companies. BMT Amanah began operating in 2006 which is located in Kec. Weleri, Kab. Kendal. In its activities, BMT Amanah Weleri every month cannot be separated from making Cash Flow reports, to support it, a good computerized system is needed for the smooth performance of BMT Amanah. Based on surveys and observations of the BMT Amanah Weleri Cash Flow Information System, financial reporting still uses a manual system so it takes longer to process the recording, this is felt to be less effective because there is no adequate information system. where each company's cash receipts will be recorded by the finance department which will later be recapitulated in the annual report and juxtaposed with other recording results such as cash disbursements. With a cash flow information system at BMT Amanah Weleri, it makes the process of recording and inputting data easier and minimizes errors. The existence of an information system is also able to produce cash flow reports more quickly, precisely and accurately.

This research aims to conduct research on the company PT Triputra Agro Persada Tbk (TAPG) regarding analysis of the treatment of exchange rate differences and foreign currency transactions. PT TAPG Tbk is involved in complex foreign currency transactions, including the treatment of exchange rate differences that affect the company's financial condition. This study used qualitative research methods. The method applied in collecting information and data in this research is literature study, which involves analysis of journals and books as well as related references to support the research being carried out. This research uses the PT TAPG Tbk Q1 2023 Financial Report as well as a news article from Beritasatu.com entitled “Jaga Arus kas, Triputra Agro Percepat Pembayaran Utang” as data sources. The results of this research indicate that PT TAPG Tbk can minimize the risk of changes in foreign exchange rates and provide further understanding of the complex relationship between currency exchange rates and CPO selling prices as well as risk management in company operations.

Tujuan penelitian ini untuk melihat pengaruh Arus Kas, Laba Akuntansi, Market Ratio dan Solvabilitas terhadap Return Saham pada perusahaan yang terdaftar di Jakarta Islamic Index Tahun 2019-2021. Objek penelitian ini terdiri dari 15 perusahaan yang termasuk dalam Jakarta Islamic Index di Bursa Efek Indonesia. Metode yang digunakan untuk menguji hipotesis dalam penelitian ini adalah analisi regresi data panel. Hasil dari pengujian pada penelitian ini menunjukkan Laba Akuntansi dan Market Ratio berpengaruh positif dan signifikan terhadap Return Saham, sedangkan Arus Kas dan Solvabilitas tidak berpengaruh terhadap Return Saham.

This study aims to examine and analyze the effect of accounting conservatism, capital structure, firm size on earnings persistence. This type of research is quantitative research. The sampling method in this study was a purposive sampling method, namely the selection of samples based on predetermined criteria. The sample for this study uses manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange (IDX) for 2019-2021 with 98 research data. The analytical method used is multiple linear regression analysis using the IBM SPSS statistics 22 program. The results show that the leverage and market concentration has a significant effect on earnings persistence. Meanwhile, the variable operating cash flow have no effect on earnings persistence.

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

Penelitian ini bertujuan untuk mengetahui analisis pengaruh Debt to Ebitda Ratio, Return on Sales, Rasio Arus Kas Operasional terhadap Utang Pajak Penghasilan pada subsektor makanan dan minuman di Bursa Efek Indonesia. Teknik yang digunakan penulis dalam mengumpulkan data adalah sekunder, maka populasi yang menjadi subjek penelitian ini adalah perusahaan manufaktur subsektor makanan dan minuman yang terdaftar di bursa efek Indonesia. Teknik pengambilan sampel menggunakan teknik purpuse sampling dan sampel yang diperoleh berjumlah 29 perusahaan. Hasil penelitian dalam penelitian ini adalah Debt To EBITDA Ratio tidak berpengaruh secara parsial dan signifikan terhadap Pajak Penghasilan Badan Terhutang pada Perusahaan Sub Sektor Makanan dan Minuman yang terdaftar di Bursa Efek Indonesia (BEI) Tahun 2018-2020. Return On Sales berpengaruh secara parsial dan signifikan terhadap Pajak Penghasilan Badan Terhutang pada Perusahaan Sub Sektor Makanan dan Minuman yang terdaftar di Bursa Efek Indonesia (BEI) Tahun 2018-2020. Rasio Arus Kas Operasional tidak berpengaruh secara parsial dan signifikan terhadap Pajak Penghasilan Badan Terhutang pada Perusahaan Sub Sektor Makanan dan Minuman yang terdaftar di Bursa Efek Indonesia (BEI) Tahun 2018-2020. Debt To EBITDA Ratio, Return On Sales, Rasio Arus Kas Operasional berpengaruh secara simultan (bersama-sama) dan signifikan terhadap pajak penghasilan badan terutang.