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The purpose of this study is to analyze whether companies engaged in financial derivative transactions have higher tax avoidance levels and whether the fair value of financial derivatives affects the levels of tax avoidance. This study uses financial statements of non-financial companies listed in the...

To explore the impact of different dividend policies on the market value management of listed companies, the MVM value obtained by reducing the dimensionality of the market value management evaluation index (MVM) system is used as the proxy variable of the market value management, and then the empirical...

Waqf has the potential to improve the economy of a country, because waqf has a role in improving the welfare of the people. Apart from that, the role of managing cash waqf funds can also be used more widely, not only for purposes which are always related to the construction of mosques, prayer rooms,...

The inventory is related to enterprise’s production, sales and cash flow. Therefore, enterprises pay more and more attention to safety stock control. In this paper, on the basis of support vector machine (SVM) model and RBF neural network model, genetic algorithm (GA) combined forecasting model is established...

Since the outbreak of the new crown epidemic, ESG investment has received unprecedented attention among investors and scholars. A growing number of academics show interest in the link between ESG performance and corporate value, while mostly focusing on developed markets. This article aims to explore...

This paper aimed at finding out whether tax avoidance differed across firm life cycle (FLC). We used cash flows pattern as a proxy to identify FLC into 4 phases, namely introduction, growth, mature, and decline. Tax avoidance was measured using effective tax rate (ETR) to show the impact of this practice...

PT. XYZ is a shipyard company that has problem about ship construction delay up to 40% of progress. The objectives of this research is determine the intensity of waste activity that occurred by a questionnaire method to four expert respondent. The result showed the existence of two biggest waste activity...

Nowadays, European countries pursue an active policy in the field of greening the economy, expanding the practice known as “green finances”. The main goal of this activity is, above all, in the achievement of environmentally sustainable economic growth. However, it has to be noted that in the Russian...

The acquisition means that one company purchases all or part of the assets or property rights of another company, thereby influencing and controlling the acquired company. The acquisition can enhance the competitive advantage of the enterprise and realize the behavior of the enterprise's business...

Working capital management is a short-term investment decision funded by current liabilities consisting of interrelated components, namely: cash, receivables, securities and inventories, that have different agency relationships yet interrelated. Until recently corporate governance was not integrated,...

The rapid development of E-commerce has radically changed financial accounting methods and theory. In this paper, we use a descriptive analysis to show that E-commerce revenue may be tallied via gross or net methods, depending on several guidelines. The role of the supplier can also have a significant...

This study aims to analyze the knowledge and attitudes of students towards the implementation of occupational safety and health (OSH) base on SKKNI TIK.FO01.005.01 in the practice of Fiber to the Home (FTTH) Network Installation. The informants in this study were class XI students in 2017/2018 academic...

Electronic payments like mobile money services have been associated with unprecedented access to financial services in economies, where a large section of the population was underbanked or unbanked due to either lack of bank branches or their proximity. However, the continuous development of electronic...

Share Repurchase and Dividend are the two most popular strategies for company to requite their shareholders and investors. Both of them have significance on a company’s cash flow and future growth. What is the definition of Share Repurchase and Dividend and their advantages and disadvantages become the...

PT XYZ is a pharmaceutical holding company that wants to implement an Enterprise Resource Planning (ERP) system to create a centralized and integrated system with its entities that complies with applicable regulations. Currently, around 80% of pharmaceutical companies have adopted ERP, and PT XYZ focuses...

The study aims to determine pending claims due to inappropriate coding and strategies at Muhammadiyah Selogiri Hospital. It is a qualitative study. Data collection techniques were interviews, observation, triangulation, and other data recording forms. Data analysis includes three stages: data reduction,...

Working capital management is the foundation of enterprise fund management. In this paper, from the perspective of supply chain, the manufacturing industry is divided into three stages, namely, primary raw materials, equipment and final consumer goods suppliers. The author collected the related financial...

The subject of queuing theory is a mathematical analysis system (equipment), which are providing queuing. Queuing system (equipment) are providing the service with a specific type. These system can consist of one or more service points. A typical example of queuing theory in rail transport is a sale...

This research aimed to find out the influence of cash turnover, receivable turnover, and inventory turnover toward profitability of consumer goods companies listed in Indonesia Stock Exchange in the period of 2016-2018 with total population of 51 companies. Sampling technique used in this study was purposive...

This study’s distinctiveness stems from its focus on the mediating capacity of cyberloafing an activity generally associated with workplace deviance in bridging the connection between workload and organizational commitment. Utilizing a quantitative framework and analyzing data from 80 employees with...

This study aims to explain the using of language on vocabulary and grammar in mass media texts can present certain realities. The use of vocabulary and grammar is a point of attention in analyzing the news text of the case of direct cash assistance that occurred in the two Wali Nagari offices in Pesisir...

This paper presents the findings from a study that identifies the risk areas in corruption and integrity issues in governance involving indigenous minorities in Peninsular Malaysia. Risk refers to the likelihood or probability of an adverse effect resulting from a completed action. Failure to manage...

The purpose of this study are (1) to analyze the impact of non-cash payment systems on MSMEs sales, (2) to analyze the expectations of MSMEs related to non-cash payment systems, (3) to analyze whether non-cash transactions can facilitate the recording of MSME accounting. Data was obtained through a survey...

The COVID-19 pandemic became a world problem in early 2020. One of the impacts is the decline in the Indonesian economy. One of the efforts made by the Indonesian government to overcome this is by refocusing the budget from various existing budget posts. The Village Fund is one of the refocused budget...

Public health programs aim to assure fair access to high-quality care for all necessary health care packages, including preventive, promotional, curative, rehabilitative, and palliative care. Currently, we face numerous global issues, including issues in the public health aspect. Some of the popular...

In recent years, the Property and Real Estate sector has faced stagnation and decline attributed to various factors. Dynamic property development regulations and the disruptive presence of Covid-19 have imposed constraints on economic activity, hampering growth within the industry. Businesses in the...

This study aims to determine and analyze the effect of Cash Position on Dividend Payout Ratio, the effect of Firm Size on Dividend Payout Ratio, the effect of Growth Opportunity on Dividend Payout Ratio, the effect of Ownership on Dividend Payout Ratio, the effect of Return On Asset on Dividend Payout...

This study addresses the implementation of changes in accounting standards from those without public accountability (SAK ETAP) to normal financial accounting standards (SAK). Indonesia has three pillars of accounting standards that can be voluntarily chosen. PT A, the subject of our case study, used...

This research aim to identify skill as successful business of Small Medium Enterpries (SMEs). The population in this study is all SME entrepreneurs in Solo, Indonesia, and the sample research is the entrepreneurs of SMEs as 77 respondents who are in the area of ​​Solo. Data analysis method used in this...

The rise of attack software that can be easily accessed from the internet, makes anyone who doesn’t ability to hack can do it. SMK Negeri 2 Pandeglang has a server that is used as a learning for all students. This encourages vulnerability to e-learning server attacked using software from the internet....

The maximization of enterprise value is the goal of enterprise financial strategy, and it can analyze the future development of enterprise from the perspective of enterprise value. Here, the economic value added model and the free cash flow discount model applied to the evaluation of enterprise strategy...

Since the rise of cryptocurrencies such as Bitcoin in the early 2010s, the research, piloting and implementation of central bank digital currencies (CBDCs) are accelerating to breakthroughs around the world. This paper constructs a multisectoral general equilibrium model to study the crowding-out effect...

Free Cash Flow, in general, being a problem for the company if it is not good in controlling. The manager can use free cash flow for actions that can harm the company. Leverage is a cost that can control the usage of free cash flow for the company's activity, which in turn can improve financial performance....

The primary objective of this research is to investigate FWA model and its effect on job burnout through work life balance.The Covid pandemic since 2020 has changed various aspects, including PSBB policies that limit community activities and mobility. One of them is the work mechanism of organizations...

PT XYZ is one of the companies in Bandung engaged in the textile industry. The company’s principal product is a plain T-shirt. The issue at PT XYZ is that the production capacity of plain T-shirts is not clearly defined, resulting in inconsistency and inaccuracy in production time. This, in turn, leads...

The article has proved the necessity and analytical value of evaluating the results of the activities of structurally complex forms of business organization based on the concept of cash flow as an alternative to the traditional approach, which involves the use of the indicators formed by the accrual...

Live-streaming is becoming an increasingly popular marketing channel for brands. However, given the wide gap in the results between each type of streaming format, it is a challenge to design branding strategies. This paper considers these three main types: product/direct-sale streams, interest/content...

Knowledge management (KM) has a very potential benefit, especially to deal with unstructured public issues and has no solution at all, requiring a public leadership to work, share, apply and create knowledge in many institutions. The Ministry of XYZ has built a Knowledge management system (KMS) that...

The purpose of this study is to analyze the process of and find solutions to the gaps in transit account warranty transactions in the PT. XYZ dealer network and provide proposed improvements to warranty transaction procedures. This research used qualitative methods with a case study approach and acquired...

This study aims to examine and analyze (1) the indirect effect of iFree Cash Flow on firm value through the investment Opportunity Set mediation. (2) the indirect effect of Company Size on firm value through the mediation of Investment Opportunity Set. This research was conducted on manufacturing companies...

To avoid misuse and corruption spreading even more contagiously among government officials, the Dutch East Indies administration issued several circulars from 1890–1931. The circulars regulated Javanese nobles (priyayi) in accessing mosque funds (mosque cash, Dutch: moskeekas) unreservedly. However,...

XYZ is a holding company moving in pharmacy manufacturing with a primary objective of implementing an all-encompassing ERP system capable of integrating all entities within the enterprise. This strategic move is intended to facilitate streamlined control and effective management of the intricate components...

This study aims to examine the effects of cash assistance on consumption behaviour patterns in Indonesia, using the Indonesia Family Life Survey (IFLS) as the primary data source. The study also seeks to determine whether there are deviations in consumption behaviour when individuals receive cash assistance...

As the alternative of the traditional cash settlement, non-cash settlement has the inimitable advantages of high efficiency, low cost and high speed, compared with cash settlement. The non-cash settlement is the result in this era with rapid development of information society, an important way to improve...

The article is devoted to the improvement of the methodological framework for evaluating the effectiveness of investments in oil and gas production. Particular attention is paid to the formation of cash flows, accounting for the time factor at various stages and stages of the life cycle of long-term...

This paper compares the photovoltaic and wind turbine farm supply of village in the area of Ayer Keroh, park linked to the grid of Malaysia. The research is done on an energetic economic method according to temperature, wind speed, solar irradiation, installed system with estimated cost and energy consumption...

Due to the long and narrow regional characteristics of Inner Mongolia, there are obvious climatic differences between the east and the west, and various meteorological factors have different influences on the development and utilization of solar energy. The abundance and stability index of solar energy...

In the growing financial services industry, the postal financial services business is declining significantly. Outdated technology and service have been the cause of the declining revenue of postal financial services business. PT Pos Finansial Indonesia or Posfin, a subsidiary of PT Pos Indonesia (Persero),...

Transport is undoubtedly a pivotal component in the development of smart cities. The concept of interconnected transportation represents a form of implementation of the smart city concept, particularly in the context of the Internet of Things (IoT) trend. The smart city concept refers to a city arrangement...

Discrepancies between stock on hand (system-recorded stock) and actual stock (physical stock) are common issues that can disrupt a company’s operational flow. This study aims to analyze the root causes of stock discrepancies in the raw material warehouse of PT XYZ. The Fishbone Diagram method is used...