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.

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: (1) the effect of the level of understanding of accounting on the quality of the financial statements of the local government of the Mentawai Islands Regency. (2) The influence of the role of internal audit on the quality of the financial statements of the local government of the Mentawai Islands Regency.
 
This type of research is causative research. The population is 15 Regional Apparatus Work Units (SKPD) of the Mentawai Islands Regency. The sampling technique is the total sampling method. Techniques Data analysis using multiple linear regression.
 
The results showed that: (1) The level of accounting understanding had a significant positive effect on the quality of the financial statements of the local government of the Mentawai Islands Regency. (2) The role of internal audit has a significant positive effect on the quality of the financial statements of the local government of the Mentawai Islands Regency.
Suggestions in apat continue to be improved. (2) The next research can expand the research variables by adding the variables of this research, namely: (1) For government agencies it is better to conduct a review of the understanding of accounting, as well as the role of internal audit in making financial reports so that the quality of financial reports from the government and other.

This review plans to decide the impact of spending plan interest, work significant data, lucidity of spending plan objectives and financial plan accentuation to monetary leeway. The populace utilized in this review is the Regional Device Organization (OPD). In light of information acquired from the Official Site, there are 30 OPD that comprise of Dinas, Badan, Kecamatan workplaces and Inspectorates. The examining technique utilized in this review is the soaked example strategy. The quantity of examination tests is 60 respondents (30 OPD). Information utilized as essential information acquired straightforwardly from the field or information obtained from witnesses got through surveys with the respondents and direct perceptions at the review site. This review utilizes different direct relapse examination with the SPSS 25 program. The outcomes showed that monetary cooperation affected monetary leeway with a critical worth of 0,000, work applicable data affected monetary leeway with a huge worth of 0.000, spending plan objective clearness affected monetary leeway with a huge worth of 0.000, spending plan accentuation have no impact on monetary leeway with a huge worth of 0.000.

This study aims to examine the relationship between R&D intensity and firm performance of the manufacturing company listed in Indonesia Stock Exchange (IDX) 2015-2017. The sample observation used were manufacturing companies listed on Kompas 100 Index 2015 to 2017 observations.  This data used was obtained from Badan Pusat Statistik and Indonesian Stock Exchange. The number of samples used is 65 manufacturing companies listed on Kompas 100 index. The technical analysis is linear regression, descriptive analysis and significant test. The result of this study is R&D intensity affects on the firm performance, while leverage, growth sales, and firm size as control variables. Based n t test only R&D intensity variable who have a significant effect on firm performance. The implication of this analysis we predict that R&D activities support stabilization in financial condition of the company. We welcome future studies the continue our reseacrh aboout the effect R&D activities on financial sustainability.

ABSTRACT
The purpose of making this research journal is to conduct a business assessment of PT Garuda Indonesia (Persero) Tbk, namely evaluating and measuring the level of financial health of PT Garuda Indonesia (Persero) Tbk with indicators of liquidity ratios, solvency, activity and profitability. The research method used is library research, namely by studying relevant data from various sources. The author uses secondary data in the form of financial statements for 2017 to 2020. The analytical model used in this research is Cash Ratio, Current Ratio, Inventory Turnover, TATO, Collections Periods, ROE, ROI and Total Own Capital to Total Assets. Financial data is taken from the financial statements of PT Garuda Indonesia (Persero) Tbk in the form of Income Statement and Balance Sheet. The level of health is measured based on the Decree of the Minister of SOE No.Kep 100/MBU/2002 where PT Garuda Indonesia (Persero) Tbk is included in the Non-Infrastructure SOE. The results of this study indicate the indicator has decreased every year. So it can be concluded that PT Garuda Indonesia (Persero) Tbk has Unhealthy business and financial performance with CCC predicate in 2017 to 2019 and CC predicate in 2020.

Sistem kerja dalam perusahaan mengalami perubahan ketika munculnya pandemic Covid-19. Hal tersebut mengakibatkan beberapa perusahaan mengambil sikap untuk menerapkan work from home atau bekerja dari rumah. Hal tersebut mengakibatkan beberapa sistem juga mengalami perubahan. Suatu perusahaan teknologi informasi di kota Yogyakarta menerapkan sistem  WFH dalam perusahaannya dan memiliki 3 fokus untuk meningkatkan kinerja diantaranya adalah e-learning,e-leadership dan work life balance. Adapun dalam penelitian ini menggunakan penelitian kualitatif dan kuantitatif berupa wawacara serta penyebaran kuesioner atau survey. Hasil dari penelitian ini menunjukkan bahwa ketiga aspek e-learning, e-leadership dan juga work life balance memiliki pengaruh positif pada peningkatan kinerja karyawan. Dengan hasil tersebut maka perusahaan IT tersebut harus meningkatkan kualitas program-program yang berkaitan dengan ketiga aspek tersebut.

The outbreak of the COVID-19 virus in Indonesia, then it can cause a big impact on various sectors including the financial and service industries, one of them is the banking industry. The lockdown and social distancing and new normal policies carried out by the government turned out to be contrary to certain sectors that were unable to carry out these government policies efficiently, one of them is the banking sector. The purpose of this journal is to find out how big the impact of COVID-19 on the banking economic activities in Indonesia, as well as what solutions are given to overcome the impacts that arise from these problems.