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.

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.

Pelaporan SPT Tahunan orang pribadi adalah suatu kewajiban bagi seluruh wajib pajak pribadi, dimana sebagai wajib pajak pribadi berkewajiban menghitung dan menyetor pajak, serta mengisi dan melaporkan SPT Tahunan PPh Wajib Orang Pribadi paling lambat tanggal 31 Maret tahun berikutnya. Pada aktualnya masih banyak Karyawan PT Musashi Auto Parts Indonesia yang tidak melaporkan SPT melalui e-Filling dikarenakan saat pelaporan terjadi eror dan kurangnya pemahaman Wajib Pajak tentang melaporkan SPT melalui E-Filling serta ketidakperdulian wajib pajak terhadap kewajiban perpajakannya. Wajib Pajak kurang mengetahui tentang sanksi pajak baik sanksi administrasi (denda, bunga, kenaikan) maupun sanksi pidana sehingga mereka mengabaikan penyampaian SPT tahunan, Tujuan dari Pengabdian Kepada Masyarakat (PKM) ini adalah memberikan pendampingan kepada karyawan mitra dalam pengisian dan pelaporan SPT Tahunan PPh Wajib Pajak Orang Pribadi 1770 SS dengan menggunakan e-filing.

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 purpose of the original research is related to and analyze the consequences of the company's social responsibility.  Head Tide Sindh By 2013 in Punjab, and in 2013, the number includes the number after 2013. 175-2011. The sample has been obtained on a model that has been added in the country in the country, in the country, the 48 registered manufacturers in 144 data. The analysis of data and adhesives of data analysis in this study is used.  The results of this study as difficult effects of severe effects, social responsibility of social influences and the company's social responsibility

Penelitian ini memiliki tujuan untuk mengetahui pengaruh stres kerja terhadap kinerja karyawan pada masa pandemi Covid-19 di PT Bank BTPN Tbk Divisi Direktorat Credit Risk. Populasi dan sampel dalam penelitian ialah semua karyawan di PT Bank BTPN Tbk Divisi Direktorat Credit Risk, yaitu sebanyak 59 orang. Sampel ditentukan dengan Teknik Sampel Jenuh. Teknik pengumpulan data dilakukan melalui dokumen. Hasil data menunjukkan distribusi normal setelah dilakukan uji normalitas Kolmogorov Smirnov. Uji linieritas dengan hasil data berdistribusi linier. Selanjutnya, peneliti melakukan Uji Regresi Sederhana dengan hasil 0,000 < 0,05, artinya uji hipotesis diterima atau adanya pengaruh stres kerja pada kinerja karyawan. Stres kerja pada karyawan di PT Bank BTPN Tbk Divisi Direktorat Credit Risk mampu dikelola dengan baik sehingga kinerja karyawan tidak mengalami penurunan. Pimpinan di PT Bank BTPN Tbk Divisi Direktorat Credit Risk sigap dalam mengatasi stres kerja yang dialami oleh karyawannya.

BPR Bank are one of the heroes in lending, especially to small people and also micro, small and medium enterprises or MSMEs. During this pandemic, the performance of BPR is one that needs to be highlighted and important. So in this study a comparison was made on activities before the pandemic and at the time of the Covid-19 pandemic for the financial or health performance of BPR. Meanwhile, in this study, qualitative and quantitative analysis was carried out. Several secondary documents were given which were analyzed in terms of LBR, BOPO and others. In this case, what is in the spotlight is the ability to pay credit which is indeed affected by the Covid-19 pandemic. In an effort to survive during this pandemic, BPR is expected to be able to transform from conventional to digitalization.
 

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.