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This research aimed to analyze implementation cashless government system at Ministry of Religious Ciamis Office to modernize the transaction of the state budget for transparent and accountable bureaucracy. The cashless government system is considered as part of public innovation to encourage public sector...

This study aims to provide empirical evidence of the relationship between financial distress with modified Altman z-score model and free cash flow on earnings management with audit quality as moderating. This study uses a sample of manufacturing companies listed on the Indonesia Stock Exchange in 2016–2020....

The Church is a form of non-profit entity, based on SFAS 45 Revision 2015 on Non-Profit Entity Financial Statements, so the church needs to make accountable, relevant and credible financial statements. In order to be able to produce financial statements in accordance with SFAS 45 revision 2015 such as...

The banking industry is one of the industries that shares in great demand by the people who will invest in the capital market. Not only interested by local investors but also even banking industry stocks are in great demand from foreign investors. The purpose of this research is to know the fair price...

Good corporate governance (GCG) is the principles and rules that ensure that the company is managed transparently, accountably, responsibly, independently, and fairly. To realize this, management needs to conduct effective financial governance as a form of accountability to the board of the guidance...

This paper gives a balanced view of the opportunities of robo-advisory platforms to exert financial performance and, ultimately, a potential effect on the economics of a financial gap in the field of personal finance. Though the use of these fintech tools is touted as leading to increased equity in accessing...

With the increasing perfection of the capital market, the financing behavior of the listed companies has become more and more mature. Every enterprise must finance, because financing as an important part of modern enterprise, can provide sources of funds to effectively guarantee enterprise and long-term...

The purpose of this research is to analyze the impact of implementation of IFRS 15 “Revenue from Contract with Customer” on the Financial Statement of Telecommunication Company in Indonesia. The paper presents a qualitative analysis in the form of literature and case study in cellular business process...

This study aims to evaluate the investment in purchasing CT Scan machines at Government Hospital, Government and corporate has a difference s to evaluate their investment Private Hospital, to assess whether the investment is feasible or not can be seen from the financial aspects without ignoring other...

This research aims to determine the Indonesian’s acceptance of non-cash transaction using QRIS. The data of this research were obtained from questionnaire given to 277 respondent, processed using descriptive statistic analysis. The result of this research indicate that more than 50 percent Indonesians...

This study investigates the impact of fingerprint-based attendance systems, work discipline, and additional employee income on the performance of employees within XYZ government agencies. A quantitative research design was applied, with a sample of 67 employees determined using the Slovin formula. martPLS...

In the disruptive era, cash-waqf has greater potential for humanitarian and economic development impacts. Therefore, this study aims to find the initiative of involvement of Muhammadiyah members in cash-waqf by analyzing their level of understanding of it. The primary data were taken based on the answers...

As Corona virus occur in January and later spread to the whole world, the economy got hit hard by this epidemic. And catering industry got hit the most during Cov-19. However, many companies didn’t choose “sitting duck”, instead they stayed positive to face the crisis and keep operating during the worst...

The development of information and communication technology has brought significant changes in various industries, including internet service providers. One of the main benefits of this technological advancement is the information system, which functions to collect, process, store, and disseminate data...

XYZ is a company that is engaged in the textile industry since 1974. XYZ has some different kinds of yarns which through several production processes in 24 hours a day to fulfill the market demands. Therefore, all machines have to be in the best condition as it can be. These machine should be maintained...

Going public with Dual-class structure is a controversial way of accessing capital market as it deviates from one share one vote regime therefore; it is greatly criticized by investors and academicians. It is believed that insiders choose this structure to expropriate minority shareholder's wealth and...

Industrial production largely determines the economic level of the state and its development. The manufactured industrial products make it possible to meet the needs of enterprises and the population, to export goods, while obtaining a high profitability that can be invested in the creation of new industries....

The current situation regarding of the micro, small, medium, enterprises (MSMEs) business still remains a serious problem, and it is affected by the poor financial performance. This research exploring the influence of accounting information systems and internal control on financial performance of MSMEs...

By analyzing the key financial information in the enterprise balance sheet, income statement and cash flow statement, and combined with the specific strategies introduced by Huawei, the financial situation of Huawei in different periods is studied. Huawei All the way to development, the financial indicators...

The traditional role of a financial manager, based on securing sources of financing and cash management for the smooth running of a business organization, has changed significantly over the last decades. To a large extent, external factors have contributed to that; such as the globalization of financial...

Tunagan, is a small hamlet in Wangunjaya Village, Cianjur, West Java, Indonesia. Tunagan Hamlet is isolated in a slope of Gunung Geulis in Cianjur. As in many other Indonesian village landscapes, Tunagan is dominated by agricultural and forest cover. This study is about the local banking system related...

This study evaluates the impact of Covid-19 pandemic on MSMEs survival in South-West, Nigeria. The study focused on the enterprises cash flow, debtors’ ability to pay their debts, enterprises ability to pay their creditors and enterprises ability to pay wages and salaries. The study also evaluates the...

The relationship between the ideal amount of cash a company holds and the firm value produces varying results. This research, therefore, contributes to this relationship by looking at the role of corporate governance and financial constraints. The sample was taken using a purposive sampling technique,...

PT XYZ is an offshore oil and gas exploration and production company that uses Marunda Port as the primary land base to support logistics activities and personnel shifts. However, the operational process of Marunda Port is often encumbered by the presence of ships waiting in queues. This is due to several...

The incorporation of Environmental, Social, and Governance factors into corporate valuation has evolved from a niche consideration into a mainstream analytical lens, particularly within China’s dynamic securities brokerage industry. Using CITIC Securities as a case study, this paper explores how ESG...

By using block chain technology, bitcoin has realized a real de centralization and point to point digital currency system, which effectively solved the problems of "double payment" and "curbing inflation". Bitcoin has the value and function of money, therefore, in practical application, we need to consider...

Traditional financial planning procedures began from taking into account the planner’s initial financial situation, his/her financial goals, and expectations for the future, etc. and then calculating the future cash flows for different time periods under variant scenarios. If the planning result cannot...

It is no secret that banks incur serious costs for maintaining cash flow. Several bank services are involved in this at once: cash desk, collection, bookkeeping. Some Russian banks have already begun testing a new service. In Russia, a new Cash-out service (purchase with cash) has appeared, which allows...

Social assistance distribution is a form of government empathy to help the underprivileged lead a more dignified life and aims to improve economic performance and community well-being in accordance with the mandated ones. This study aims to examine the obstacles and efforts to distribute social welfare...

Competition in the business world in the era of globalization requires companies to compete and survive. Human resources (HR) have an important role in the level of effectiveness of company performance because they are valuable assets and a source of competitive advantage for the company. Therefore,...

At present, nothing seems capable of slowing down the widespread adoption of cash in everyday transactions. According to Bank Al Maghrib, the outstanding amount of currency in circulation, excluding cash held by banks, reached 412.8 billion dirhams. As a result, the share of currency in circulation relative...

The Sharia Mobile Banking application is a mobile banking application launched in 2021 by PT XYZ to facilitate mobile transactions to customers in their business. The features of this application are balance information, transfers, pay-ments, purchases, and more, and it can be accessed for 24 hours....

The global tea industry is a significant contributor to economic growth, with Sri Lanka being one of the largest exporters of tea worldwide. In this context, maintaining a competitive advantage is crucial for Sri Lankan tea companies, especially as they face evolving consumer demands, market competition,...

This paper proposes a new energy station value evaluation and optimization model driven by electricity price, which aims to more accurately reflect the impact of electricity price fluctuations on the economic value of new energy projects. By comprehensively considering meteorological factors, economic...

Alibaba.com is considered to be one of the most well-known B2B & C2C e-commerce companies in China in recent years. This paper discussed 3 main flows in the model of Alibaba.com business which is information flow, cash flow and goods flow. Both information flow and cash flow are mature process of Alibaba.com...

The development of technology and information presents a variety of service products for the community. Financial Technology is one of the online services that is currently helping the community a lot. This technology is engaged in the financial and economic industries. Financial technology is a combination...

Pork is the largest meat product in China, but the hog market is deeply affected by the hog cycle. In order to stabilize hog prices and to protect hog breeding enterprises, the Dailian hog futures was launched. We compare the volatility of pork cash prices before and after the release of hog futures,...

This study analyses the valuation of two e-commerce giants, Amazon and Alibaba, using the price-earnings ratio model and the Free Cash Flow Equity model (FCFE). According to the P/E model, Amazon’s stock has a high appreciation potential with a reasonable share price of $229.69 after 5 years, while Alibaba’s...

The article discusses the possibilities of using IT technologies to increase the efficiency of monitoring settlements on receivables and payables of a commercial organization. As the object of study, the activities of management companies in the field of housing and communal services were selected. Such...

The study aims to analyze the effects of CGPI, free cash flow, leverage, managerial ownership, and asset turnover to the value of the firm. Sample consisted of 23 companies with the best GCG and listings on the Indonesia Stock Exchange (IDX) between 2008-2014. Thus obtained 161 observations for each...

LPG demand for East Indonesia increases year by year; currently, the demands are being supplied by Ship to Ship (STS) in East Java that causes high costs due to the far distance between terminal and destination point in East Kalimantan and Sulawesi. Company XYZ, located in East Kalimantan, has an LPG...

This study reframes B2B Buy-Now-Pay-Later (BNPL) as a channel strategy and tests whether embedded credit at order placement improves working capital, increases distributor marketing effort, and enhances collaborative performance through an effort-based mechanism. Using a multi-year manufacturer–distributor–month...

An industrial estate management company PT XYZ’s actual situation based on internal audit report shows unusual activities and internal control related to the cash disbursement business process. The improvement process is needed in order to be able to run business process properly, avoid fraud, and present...

This paper aims to understand the financing decision for a seaport project in Indonesia from various perspectives. An online survey and a focus group discussion are conducted to gain insights from the Indonesian seaport stakeholders regarding the most effective financing vehicle for seaport infrastructure...

Forest constitutes a major source of natural capital of the country. Minor Forest Products (MFPs) are a key source of employment in India, both in directly and indirectly, through collection, processing, and sale. The MFPs have had a significant positive impact on the lives of people who reside in and...

Objectives—This study aims to determine, and measure the strength of the factors that influence the collection of Cash Waqf. The data obtained is used to build a strategy to increase the collection of Cash Waqf. This research uses quantitative methods. The research Variables include Understading, Income,...

To ensure long-term financial stability and enterprise sustainability, executives need a strategic approach in solving financial problems, in effective ways of investing and in creating models for investment analysis and forecasting. The offered mathematical model allows one to provide optimization of...

This paper applies to the knowledge related to stock dividends, investment strategies, and basic stock market analysis. It mainly studies the impact of stock dividends on stock prices in the Chinese financial market environment. The article cites the findings of the empirical analysis of cash dividends...

The purpose of this research is to determine the effect of financial ratios on stock prices. This research was made for doubts about making investment decisions in the capital market by analyzing financial ratios to stock prices. The results showed that the Current ratio, Cash ratio, Earning Per Share,...

The proclivity to address primary and secondary wants goes hand in hand with the rising level of demand. However, initiatives to generate more money have generally failed to satisfy society’s expectations. The cash collected by Makassar city inhabitants has primarily been used to cover basic needs. A...