Piutang Usaha adalah aset usaha atau sejumlah tagihan perusahaan yang terjadi karena adanya penjualan barang atau jasa dengan sistem penjualan tertunda dijangka waktu tertentu sesuai dengan kesepakatan. Sedangkan Utang Usaha adalah kewajiban perusahaan yang muncul akibat transaksi pembelian barang atau jasa dimasa lalu dan harus segera dibayar degan jangka waktu yang sudah ditentukan. Sedangkan Arus Kas Operasi adalah laporan yang mununjakan arus kas masuk dan keluar yang terkait dengan operasional perusahaan pada periode tertentu, beserta penjelasan-penjelasan sumber penerimaan dan pengeluaran kas tersebut. Penelitian yang dilakukan bertujuan untuk menganalisis Piutang Usaha dan Utang Usaha terhadap Arus Kas Operasi pada PT. Capitalinc Finance tahun 2015-2014. Metode penelitian yang digunakan dalam penelitian ini adalah metode kualitatif. Pengujiannya dilakukan dengan menganalisis  antara Piutang Usaha dan Utang Usaha, apakah berpengaruh terhadap Arus Kas Operasi dengan cara menghitung dengan persentase. Hasil dari penelitian ini adalah bahwa pengaruh peningkatan Piutang usaha terhadap arus kas berbanding terbalik dengan peningkatan utang usaha terhadap arus kas.

Study This title “ Determinants of Indonesian Coal Exports and Their Contribution To Export Mining and State Revenue ”. As for objective from study This that is For know development as well as influence price , exchange rate And production rock coals to export stone in Indonesia. Objective next that is analyze contribution sector mining to state income. Method research used _ is analysis quantitative with secondary data in the form of export data new ember , export data mining And income country period 2013-2021 sourced _ from BPS. For analyze influence price , exchange rate to production rock coals use  multiple linear regression , whereas For analyze contribution mining export rock coal in Indonesia uses equality Contribution. Results analysis concludes , first export rock coals as well as his contribution to export mining And income country during 2013-2021 period with fluctuating conditions , respectively _ Partial Exchange rate And Production influential significant to coal exports in Indonesia meanwhile in a manner contribution obtained mark more big than 50%, that is sector mining contribute very Good to GDP in Indonesia during period 2013-2021.

The purpose of this study was to examine in depth the process of quality assurance and stakeholder involvement in the preparation of the SMK PK curriculum at SMKN 1 Purwosari. This research is qualitative research with descriptive method and case study design. The main data sources for the research came from school principals, deputy heads of curriculum, WMM (Deputy for Quality Management), heads of expertise programs, and industry representatives, while other parties became sources of supporting data. In-depth interviews, non-participant observation, and document review were the methods to collect the data. Collecting, condensing, presenting data, and concluding research findings were processes of data analysis. Triangulation of techniques and sources were the processes of checking the validity of the data. This study found that TPMPS (School Education Quality Assurance Team) carried out quality assurance in the preparation of the SMK PK curriculum. Stages of developing the SMK PK curriculum include analyzing the needs of school stakeholders, evaluating and planning, drafting, verifying draft, validating, and publishing. The quality aspects developed are vocational content which includes technical competencies (hard skills), non-technical skills (soft skills), and entrepreneurial skills. Stakeholders involved include internal customers, primary customers, and secondary customers.

Technological developments and changes in the curriculum are challenges for teachers to overcome. Presenting digitalized learning and digitalized learning tools is a necessity that needs to be prepared well. A training program that focuses on strengthening teacher literacy and competency in developing digitalized Modul Ajar in Kurikulum Merdeka is the aim of this community service activity. Modul Ajar in Kurikulum Merdeka itself is one of the key learning tools in the learning process, so it needs to be developed well. Systematically, teachers have been given training ranging from socialization activities, demonstrations, mentoring, to evaluation design so that teacher literacy and competence develops. With this activity, not only does teacher literacy and competence develop, but the learning process becomes better quality so that students' learning outcomes can increase.

The research aimed to return on asset, current ratio, company size and assets structure on capital structure at property and real estate companies in indonesia stock exchange year of 2020-2022. The selected sample were 64 companies through purposive sampling. Souurces of data used secondary data with data collection through documentation. The data analysis technique used multiple linear regression. The results showed that the return on asset has a positive and signification effect on capital structure. Current ratio has a negative and signification effect on capital structure. Company size does not have a signification effect on capital structure. Asset structure has a positive and signification effect on capital structure.

This study aims to determine the effect of stock trading volume, exchange rates, BI rates and inflasi on stock prices in pharmacy companies listed on the BEI during the pandemic. The object studied in this study are 9 pharmacy companies listed on the Indonesia Stock Exchange for the 2020-2022 period. This type of research is quantitative research. The population in this study is the pharmacy of companies listed on the Indonesia Stock Exchange for the period 2020-2022. The research sample was selected using purposive sampling. This study uses secondary data obtained through the website of the Indonesia Stock Exchange and Bank Indonesia. The data analysis technique in this research is panel data regression analysis. The results showed that the variables of exchange rate, BI Rate had no effect on stock prices, while the inflation and stock trading volume variables had an effect on stock prices.
 

Modernity has brought quite significant changes and impacts, especially on social and economic changes. Pedicab drivers are one of the units in society that is experiencing a major impact from the modernization process, they are threatened with losing their jobs, causing the problem of not being able to meet their daily needs. This research aims to provide insight regarding the analysis of pedicab drivers in facing modernity, so that they are expected to have good knowledge regarding the social and economic changes that occur in the community of pedicab drivers at Jember stasion. This research uses qualitative research methods through a phenomenological approach. The basic theory used in this research is the functional structural theory proposed by Talcott Parson. Data collection in this research used interviews, observation, and documentation.

Tidak terjangkaunya Alat Pemadam Api Ringan dan tidak terdapatnya fire system security membuat PT XYZ berupaya untuk meningkatkan keamanan dan menghindari risiko kebakaran dengan menganalisa potensi bahaya yang ada di tempat kerja sebagai sarana perencanaan kebutuhan Alat Pemadam Api Ringan. Dalam penelitian ini, peneliti mengumpulkan data dalam bentuk wawancara dan observasi langsung. Observasi dilakukan pada saat melihat kondisi dan tata letak ruang kantor. Wawancara dilakukan kepada salah satu karyawan divisi Health Safety Security and Environment. Kedua bentuk data ini bertujuan untuk menganalisis potensi bahaya kebakaran di ruangan PT XYZ. Potensi bahaya kebakaran yang ada di dalam kantor tersebut disebabkan oleh ada peralatan yang mudah terbakar apabila tidak dirawat dengan baik. Dari observasi dapat dilihat terdapat 4 potensi bahaya yaitu kertas, bahan kimia, peralatan elektronik, dan instalasi listrik.Dari potensi bahaya ini disesuaikan dengan Peraturan Menteri Tenaga Kerja dan Transmigrasi No. 4 Tahun 1980 Tentang Syarat Pemasangan dan Pemeliharaan Alat Pemadam Api Ringan diperoleh APAR golongan C berjumlah satu dengan jenis Dry Chemical Powder.

An accounting information system is a system that is connected to each other as a whole, from procedures, forms, records, until finally financial reports can be created. There are two accounting information systems used by researchers, namely the cash receipt system and the cash disbursement system. The aim of this research is to find out how the accounting information system for cash receipts and disbursements is and the role of internal control at UD Dadhen Kurnia Abadi. UD Dadhen Kurnia Abadi is an MSME that operates in the catfish fillet industry so the organizational structure is more concise and the functions involved in a transaction are also quite small. Data was obtained by conducting interviews, observation and documentation. The research results show that the cash receipts and disbursements accounting information system running at UD. Dadhen Kurnia Abadi cannot be said to be good because it still uses manual recording which results in weaknesses, namely transactions recorded are not up to date so there are often discrepancies in recording so that the information produced is not accurate and precise and does not rule out the possibility of abuse of authority or embezzlement of funds. Apart from that, internal control is still less effective, there should be a strict separation of duties and responsibilities for each function, and the purchasing, receiving and cash functions should be separated.

The legal products of the Supreme Court are not the same as laws. If the law does not understand or regulate something, the Supreme Court can issue policy regulations based on its authority. However, such a thing is not always done. For example, in 1963 the Supreme Court issued Circular Letter Number 3, which effectively canceled a number of Articles in the BW because it was considered unfair. . Researchers use normative research methods to obtain relevant material and explanations for the formulation of the problem as well as to obtain research-based understanding and explanations raised. Normative research is a type of research conducted through a review of literature (secondary sources). The type of normative research chosen is normative juridical, because the starting point of this research is to use legal norms or existing laws and regulations to analyze the problem under study. The results show that the Position and Strength of the Supreme Court Circular Letter (SEMA) in the legal system in Indonesia is recognized outside the hierarchy of laws and regulations and has binding legal force in accordance with the words of Article 8 Paragraph (1) and (2) of Law no. 12 of 2011