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Paper describes the new approach to the valuation of partially exhausted economic asset. Approach is based on the economic equivalency of the cash flows generated by appraised asset and the same asset when it was new. Described approach involves the concept of time value of money and considers the exhausted...

PT XYZ is an internet company, providing free online discussion forum as the main service with a display of advertisements as a primary source of revenue. Users are one of the most important assets for PT XYZ. Every user who visits a discussion forum will be exposed with advertisements in the forum which...

In an uncertain economic situation like now, the MSME’s sector is still believed to be a supporting force for the national economy. They are said to be the cogs of the Indonesian economy. In fact, this sector is said to have contributed greatly to the development and growth of this country. From the...

The article presents the technical and economic analysis of the investments in new equipment in general or design/ design-technological innovations that depends on an investment budget formation, which determines the net cash flow from the project implementation for the entire exploitation period. We...

As one of the business units of A-University, XYZ should be managed based on appropriate managerial principles and apply Smart Eco Bioproduction. This study was conducted to understand the workload and managerial implications needed to increase employee productivity. The method used in this study is...

Beef is an agro-industrial product that is perishable has a high risk in the pandemic era. The Covid-19 pandemic impacts decreasing consumption of products in various sectors, including beef, with the closure of restaurants and cafes, will affect the accumulation of beef supplies so that the quality...

PT XYZ is a company engaged in the production of beverages. PT XYZ has several suppliers and distributors spread across several locations. PT XYZ requires a web-based application that can simplify business processes with suppliers, distributors and product ordering processes by reducing the level of...

This study aims to investigate the effect of operating cash flow to the profit growth. This study employs associative approach. The objective of the study is to obtain the picture concerning operating cash flow, and to depict the mechanism regarding profit growth in State-Owned Enterprise (SOE) bank,...

This paper proposes a policy for parts at maintenance service industry, which is the number of parts not as many as manufacture industry but it may involve in late deliveries. The importance of inventory also occurs in maintenance service industry of aircraft engines and industrial machines such PT....

This study aims to determine how to plan, implement and evaluate village development programs. The results of the study show that the use of village fund allocations is to finance the provision of village facilities and infrastructure, social service infrastructure, village economic enterprises, and...

This essay investigates the credit card market of college students in Xianning city by using descriptive statistics, contingency table correlation analysis and binomial classification logistic regression analysis to analyze the degree of credit card, the number of online shopping, monthly living expenses,...

The article is devoted to clarifying the circumstances that form the basis of state forgiveness (or semi-forgiveness) of criminals and crimes. Moreover, the author interprets the state forgiveness concept very broadly: and as mitigation of criminal liability for criminal acts, in the presence of certain...

In the digital era, the roles of information technology and information systems in the business world have become inseparable. One of the information system models that can be implemented is the Enterprise Resource Planning (ERP) system. Odoo is an open-source ERP system that supports various business...

The paper considers the medieval practice of cash accounting in the First Enterprise of Francesco Datini in Pisa, which dates back to 1383. The research is based on the data of the preserved cash registers, which is Entrata e Uscita. The authors carried out the analysis of the transactions on the cash...

Working capital management is central to corporate finance, directly affecting cash flow stability and market competitiveness. Taking S Company, a cosmetics and personal care enterprise, as the research subject, this paper analyzes its working capital management from 2019 to 2023 based on value chain...

Employee competency training license data management for Environment Safety and Health (ESH) is a critical aspect of data management at PT. XYZ. This research aims to develop a web-based Training Management Application to digitize employee training data management, which was previously conducted manually...

The pandemic of COVID-19 is posing a threat to businesses around the world, prompting them to reconsider their business strategies in order to survive. Businesses have had to confront a variety of concerns, such as supply chain interruptions, shifting customer behaviours, employee safety, and new work...

This article analyzed the problems of cash transaction and the tax evasion of enterprises based on the sample survey data of the small and micro enterprises of 10 provinces in Southeast, using the method of multiple linear regression models. It’s found that compared with the sale behavior, the cash transaction...

This study aimed at analyzing the needs and an appropriate instructional strategy related to village financial administration. The study used a development method, following the stages of the potential and the need problem in the instruction and the need of village apparatus in administrating the village...

The Central Statistics Agency recorded that the number of poor people was 48.22 thousand in Serdang Bedagai Regency, Indonesia. Poverty alleviation programs such as Non-Cash Food Aid (NCFA) and the Family Hope Program (FHP) are expected to improve the community’s economy. The aim of the research is to...

Currently, the feed manufacturing industry has a significant contribution to the Indonesian economy with a growth prospect of 4.66% in 2024. However, many related production facilities are still constrained by the entrance quality control procedure which is too time-consuming due to the large number...

Between 2016 and 2020, the stock price development of the coal subsector was abnormal. When benchmark coal prices declined, coal stock prices climbed. This study seeks to determine, in part and concurrently, the influence of net profit margin, cash ratio, and price to book value on stock return in businesses...

This research was initiated after a fire incident at PT. XYZ’s electroplating facility, disrupting its operations and those of its client, PT. ADM. As a long-term plan, PT. XYZ aims to rebuild the facility, but for now, they are outsourcing the electroplating process. This temporary solution, however,...

The aim of this paper is to explore, empirically, the channels of crisis transmission with regard to the Global financial crisis. EMP-based crisis proxy is used for eight countries, which include Argentina, Brazil, Canada, Indonesia, Japan, Korea, Mexico and Russia. The period considered for estimation...

Most of affiliated hospitals to colleges and universities are subordinate to the financial departments. Cash basis of accounting is used in these hospitals. But with the introduction of the new Financial Regulations for Institutions of Higher Learning, more requirements are imposed on cost accounting...

Mosque is center of Moslem worship activities. On the other hand, mosque also conducts variety of social and religious activities, thus it can be categorized as non-profit organization. In order to present its accountability, mosque needs to prepare financial report that is comply with Indonesia Accounting...

Under the social background of pan-entertainment, fan economy as a new economic form has been active in the public’s view, but for a long time, due to the capital market control of the fan economy industry and the lack of effective supervision, resulting in a variety of chaotic phenomena, especially...

This report discusses an analysis of the difference between the old and the new regulations in the Indonesian Taxation Law on the Procedures of Double Taxation Avoidance Agreement and the administrative implications arising from the enactment of the statute. The results show that PT FM International...

This study aims to examine the effect of financial literacy and risk perception on financial services without cash to get a comprehensive picture of the policy framework in supporting movements without cash. The analysis technique uses cross-sectional data design, obtained by self-reporting using a questionnaire...

This study revealed the top three characters of failed start-ups by analyzing five cases from unfulfilled market to team disharmony. This paper proposed three purposes. First, to analyze the primary factors why most start-ups do not succeed. Second, to identify the challenges faced by the leaders in...

This study aims to empirically prove the effect of long-term debt and operating cash flow in the Indonesia Stock Exchange from 2015 to 2017 on company investment opportunities. The analysis applied a quantitative method using IBM SPSS 20. The results of the F-test show that long-term debt and operating...

Electronic information industry is the hottest industry in the contemporary economy. With the continuous development of the industry, some problems in the supply chain appear gradually. In order to expand the scale of sales, electronic information industry often produces a large number of credit sales,...

The importance of events for urban development is discussed by many experts. This paper emphasizes the economy impact of event tourism industry for local communities. In this article, some cases from the literature of event tourism and their findings were reviewed. This paper examines the important factors...

Carbonic maceration (CM) is a promising post-harvest technique for enhancing speciality coffee quality, yet its financial viability for small-scale farmers, particularly in Indonesia, remains unexamined. This study addresses this gap by evaluating the economic feasibility of CM for Arabica coffee farmers...

Receivables securitization is a kind of credit asset securitization, which is a financing process to restructure the receivables of enterprises that lack liquidity but have future cash flow to issue marketable securities in the asset pool formed. Since the 20th century, the majority of China’s various...

This article delve into the shopping rebate network business model from three aspects, including mode of operation, trends and profit model. Shopping rebate network build Taobao Open Platform B2C and third-party shopping guide website Affiliate rebate site. Users can go through the shopping rebate network...

The manifestation of inflationary processes is directly related to the structure and dynamics of the money supply, as well as its main flows. The growth of the money supply and the velocity and direction of movement of its main streams in the most part due to the functioning of the banking sector as...

An engineering, procurement, and construction (EPC) company is challenged to compete in a cut-throat industry with many competitors and slim profit margin. Previous studies revealed that 70% of activities in a construction project are non-value adding which diminish productivity and profitability. As...

Sugarcane is a crucial cash crop in India, significantly impacting the country’s economy through its extensive use in the sugar industry. However, various diseases are hindering sugarcane production. Effective identification and management of these diseases can substantially improve yields. In this study,...

This research aims to analyze the factors determining the dividend policy of the Southeast Asian non-financial corporate sectors. In this research, the dividend policy of firms in Southeast Asia follows more closely the predictions of Modigliani-Miller theory, that dividend policy does not give impact...

The study of initial public offering (IPO) pricing and premium is of significant importance, as improper pricing may lead to insufficient financing for companies or the formation of market bubbles, adversely affecting economic stability. This paper examines the impact of internal company factors, such...

Changes in external and internal environment often cause changes in a company’s business model. The business model currently used by PT. XYZ is not able to overcome the main problems such as falling income and increasing costs significantly which resulting a very high negative profits. The right business...

This article was aimed to analyze instructional material need for improving the students' ability to write a cash flow report. The writing of a cash flow report consisted of (1) method and format of a cash flow report; (2) procedure in writing a cash flow report, and (3) analysis of accounts that belong...

This study aims to determine society interest in Automatic Teller Machines (ATMs) in the Lembaga Perkreditan Desa (LPD) in Bali in terms of Theory of Planned Behavior (TPB). The design in this study uses a quantitative descriptive method. The data obtained from the questionnaire and then processed and...

This research aims to analyze the procedures and attributes of information system security from the implementation of credit service applications at Bank XYZ using a combination of COBIT Framework 5.0 and ISO 27001:13. The assessment focused on the security element of the information system consisting...

Firstly, this paper summarizes the theoretical basis of dividend distribution and selects SAIC Motor, a listed company in China’s automobile industry, to introduce and analyse its dividend distribution policy. Specifically, this paper summarizes the characteristics of SAIC’s dividend distribution policy...

This research aims to analyze working capital management in selected manufacturing firms in Indonesia and Thailand. Database of 216 companies is selected for the ten years from 2008-2017. The cash conversion cycle is the measuring tool to calculate the efficiency of working capital management. Tobin’s...

PT. XYZ is one of the textile companies located in Majalaya, Bandung Region, West Java Province established since 1976. In the production process, one of the important roles is the process of dyeing. The dyeing machine K has the highest frequency of damage compared to other jet dyeing machine in the...

The objective of the study is to analyse the sticky cost behaviour and the factors that affect the cost stickiness on manufacturing companies listed in Indonesia Stock Exchange. The behavior of sticky cost in this study is found by analyzing selling, general and administrative costs which are categorized...

Various countries have proven that waqf is an economic instrument to boost the welfare of the people. Indonesia is a country with a majority Muslim population of 87.18%. With a large Muslim population, Indonesia has a high chance of waqf. Cash waqf in Indonesia is even assumed to reach 3 trillion annually....