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The aim of research is to determine the factors that affect the company's working capital. The research was conducted at PT. Bumi Sarana Utama Foundation Kalla Group, Pare-Pare, South Sulawesi, Indonesia. Sources of data were in the form of the company's financial report in the last 5 years (2011-2015)....

An effort made by rice farmers in maintaining their bargaining position in the management of rice farming financing is by conducting arisan gabah. The purpose of this study was to describe the management system of and find out about the benefits of arisan gabah. The research location was selected purposively,...

In Thailand’s fast-evolving digital economy, small and medium-sized enterprises (SMEs) face growing pressure to stay competitive and connected to their customers. As Artificial Intelligence (AI) becomes more accessible, it offers SMEs new ways to strengthen brand identity and com-. This study examines...

This study aims to forecast the financial soundness of the National Board of Zakat (BAZNAS) in Indonesia. The data is taken from the financial reports of six BAZNAS from 2017 – 2021. The data from 30 Observations are divided into training and test data sets by using an 80:20 ratio. Based on the result...

This paper examines the relationship between CEO age and inventory conversion efficiency, using two main operational indicators, inventory turnover and Cash Conversion Cycle (CCC). This study examines the implications of the Upper Echelons Theory (UET), which suggests that characteristics of executives...

Based on a sample of Shenzhen and Shanghai Exchange in 2007-2017, this paper examines the effect of institutional investor ownership on corporate cash holding. We establish the fixed effects model to study the relationship between them, and we use robustness checks and derive our results also have the...

Kudus is a district in the province of Central Java. The capital of this district is the Kudus, located on the northeast coast line of Central Java between the City of Semarang and the City of Surabaya. Kudus, located 51 kilometers from the east of Semarang. Kudus, received a large allocation of village...

Financial Reporting shows the status of assets, financial results, structure of capital and cash flow of the economic entity. The opinions and decisions of vested interests depend on how reliable is the data depicted in reporting. Often firm managers use a variety of measures to «sugarcoat» Financial...

In recent years, flexible work models, such as remote work and home office, have become a significant phenomenon, which has been accelerated by the COVID-19 pandemic. This study presents a systematic literature review that comprehensively examines the impact of these models on companies’ changing financial...

This paper comparatively studies the different implications of the fund cash holding for fund strategies, flows and performance between China and the US. I use the R-square decomposition technique to examine the determinants of cash holdings. I find that funds in China show more concerns on the non-risk...

This paper studies the relationship between corporate liquidity and diversification. The key finding is that diversified firms hold significantly more cash than stand-alone firms because they are diversified in their cash flow. Lower cross-divisional correlations in cash flow and lower correlations between...

In this paper, in order to meet the management and business requirements of project management in the engineering company, the project accounting system is developed. While designing the system, we absorb the advantages of the rules for the preparation of accounting subject divide the project accounting...

A firm must determine the level of cash holding to improve the efficiency of the firm. This study aims to examine the impact of cash holdings on firm performance in Indonesia. Data were obtained from OSIRIS database with the observation period 2010 – 2016. The results showed there is an u-shaped inverted...

The purpose of this research was to examine the effect of company ownership on the use of funds for sustainability accounting purposes. Hypothesis testing is conducted to determine the role of company ownership concerning the company’s strategic objectives through environmental-social accounting financing....

This research aims to determine the effect of managerial overconfidence and firm characteristics on financing decision of a firm. This research uses panel data from the entire companies listed on Indonesia Stock Exchange (BEI), except financial industry within 2006 - 2015. The result showed the higher...

This research was aimed to raise and distribute the funds of the mosque-based disaster philanthropy and accountability of funds of the mosque-based disaster philanthropy. Based on the findings, it is expected to be able to obtain the raising and distribution model of the mosque-based disaster philanthropic...

Sukuk market has continued to grow over the past two decades, yet researches on determinants of sukuk over conventional bond issuance have produced mixed findings. Previous researches also leave a puzzle why asset tangibility is insignificant to sukuk issuance. To contribute to this debate and answer...

This study examines the financial effects of two green debts issued by BAIC and assesses their impact on new energy vehicle manufacturers. Based on the insights from analysis, this study proposes suggestions for promoting the use of green finance instruments in the Chinese NEVs market. This paper demonstrates...

In order to find out the application conditions of Net Present Value (NPV) and Internal Rate of Return (IRR) in practice, based on previous studies, the paper summarized the advantages and disadvantages of the two methods and explores the specific application conditions in corporate finance. The results...

The objectives of this study are to valuing the interest in the project development of the "AAX" oil field, "NW NTX" working area which is currently held by "AX" limited and "STX" Limited as contractor under the terms of Production Sharing Contract (PSC) with the Indonesian government, represented by...

The article is devoted to the study of the impact of money laundering on the level of economic security of the state. The influence of legalization processes on the level of the shadow economy, foreign exchange, and monetary policy is analyzed. It has been established that corruption is one of the main...

Financial distress has a significant impact on the company that will potentially suffer losses, but also investors, creditors, and communities. There are some tools used to detect bankruptcy, namely Altman Z-Score, Zmijewski, and Springate model. This study uses descriptive and verification methodology....

The research aims to analyses the capital structure applied in multinational companies for the effectiveness and efficiency of the company’s financing. This research uses independent variables i.e. business risk, asset growth, and cash flow volatility. The population of this research consists of all...

This research aims to explore the readiness of MSME Rose Madhani to implement the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) and the obstacles that arise in this process. This research uses a descriptive qualitative approach where the readiness of MSME Rose Madhani...

The main features of power generating industry contempo-rary stage are transition to the new technological platform based on smart grid concept. This concept is fully applicable in Railroad Power Systems. Implementation of smart Railroad Power Systems would allow solution of the following practical issues:...

This study investigates the impact of profitability, leverage, and free cash flow on firm value, with a focus on consumer goods manufacturing companies listed on the Indonesian Stock Exchange from 2019 to 2021. It employs a quantitative descriptive approach, using purposive sampling to select 32 companies....

Financial statement analysis of the data summary, comparison, analysis, the disclosure of the consolidated financial statements, and can objectively evaluate the financial situation of enterprises to understand the company's operating results. Mao-tai Group 2009-2013 financial report as the basis, combined...

Being different from the previous research, this paper studies the influence of relationship trading on cash holding and the adjustment function of internal control based on the principal status of relationship trading in market. Results show that customer relationship trading leads to the decrease of...

Since the Covid-19 outbreak, MSMEs have become one of the most affected economic sectors. In August 2020, the Central Government of Indonesia officially launched a special program to help MSMEs namely the Direct Cash Assistance (DCA) amounting to 2.4 million rupiah, which later this amount reduced to...

This paper contrasts net present value (NPV) and internal rate of return (IRR) as core discounted cash flow diagnostic indicators for investment decisions, linking their theoretical characteristics to practical evaluations. The study poses three questions: when and why these two standards align; when...

In the neoclassical paradigm which argues that an action will be influenced by economic factors. However, the opinion of this school of thought does not apply to the action of daily bank loans for noodle and meatball traders in the city of Malang. Where the social structure in understanding existing...

This paper investigates how Malaysia and India incorporate the Sustainable Development Goals (SDGs) into their operations. The alignment of sustainable corporate practices was identified and measured. The authors employed a qualitative research design to analyze data collected from numerous industries....

PT XYZ is a manufacture of mechanical steel tubes in Karawang, West Java, Indonesia. Due to its Working Capital Management (WCM) on 2014, PT XYZ tried to rearrange the WCM and resulted a well-managed WCM. However, in 2016-2017, the liquidity ratios of PT XYZ were far above the average companies in the...

Construction Company PT XYZ’s actual situation based on an internal audit report shows some unusual transactions related to the cash disbursement cycle. This indicates that the company needs an adequate internal control system to provide assurance in cash disbursement transactions so that reports on...

There are many well-known brands in today’s automotive industry, such as BMW and Mercedes-Benz. On the contrary, there are abundant unpopular brands as well. Among numerous car brands in the global market, Tesla attracted almost everyone’s attention in an extremely short period of time, notwithstanding...

Measuring financial performance is crucial in order to assess the accountability of regional governments in managing regional finances. Accountability is not just the ability to demonstrate how public money is spent but also covers the ability to show that public money has been spent efficiently, effectively...

Accounting frameworks operate on the flawed assumption of instantaneous asset conversion. Treating a delayed receivable as equal to on-hand cash violates the time value of liquidity. The methodology establishes a geometric depreciation model called the Capital Velocity Adjusted Liquidity index. The approach...

The title in writing this business plan is "Business Plan of Abon Cakalang "Bless" in North Minahasa Regency". Business plan of abon cakalang "Bless" is said to be feasible to run because it is supported by marketing aspects, organizational and management aspects, production aspects, and financial aspects....

The purpose of this study is to determine the effect of free cash flow and firm size on earnings management in banking companies on the IDX. Research period 2016–2017, secondary data in the form of annual financial reports, with a sample of 30 banking companies. The results of the FCF study have a positive...

Poverty is a problem that occurs in many countries including Indonesia. Program Keluarga Harapan (Family Welfare Program/FWP) encourages the community to increase their purchasing power by providing cash, and improve the families’ access to health and education services. Family Development Session (FDS)...

Entrepreneurs save cash as savings to use it as reserve funds and business investment funds in the future. To generate additional income from cash, entrepreneurs can invest these assets in other liquid assets such as shares. Currently, the awareness to invest in shares in Indonesia is increasing. This...

This study investigates the challenges and opportunities in unlocking private debt financing for transport cooperatives (TCs) in the Philippines, focusing on their role in the modernization of informal public transport (IPT). TCs, operating with fragmented ownership and limited creditworthiness, struggle...

Research purpose: The purpose of this paper is to analyze the digitalization environment in Vietnam by investigating the foundations for digital transformation, from which enterprises can foresee the opportunities as well as challenges in the process of digital transformation. Research motivation: The...

This study aims to examine the impact of cost structure on payout policy within Indonesian non-financial firms. Previously, there has not been much prior research regarding cost structure and payout policy in emerging markets, especially Indonesia. Most Indonesian firms still prefer to distribute dividends...

Social networking media has been the major source of communication between individuals in the world over, hence, the label cyber-world. This includes Facebook, Twitter, MySpace, Instagram, Flicker, Frienster, Blogs, Podcast, Youtube, Tumblr and Skype, among others. Users of these forms of media made...

IVI Configuration Store is the key factor in the interaction between users and instruments. Usually, users need a GUI configuration utility to write the configuration information into IVI Configuration Store. But the IVI Foundation does not offer a specific configuration utility. In this paper, a configuration...

In the context of global economic integration, multinational corporations (MNCs) face significant currency risks due to cross-border transactions involving multiple currencies. This study evaluates the effectiveness of hedging strategies—including futures, forwards, options, swaps, and loan hedging—through...

Leveraging China’s carbon emissions trading scheme (ETS) as a quasi-natural experiment, this study employs a difference-in-differences (DID) design with data from A-share listed firms (2009–2020). Contrary to existing evidence from developed markets, we find that ETS reduces corporate cash holdings,...

This study aims to determine the effect of good corporate governance on dividend policy. The study used a sample of all non-financial companies listed on the Indonesia Stock Exchange. This research also used control variables of firm size, profitability, leverage, firm growth, and free cash flow. The...

The article proves that digital technologies in application with traditional methods of music education can be an effective means of developing an ensemble culture. Two different methods of working with string ensembles are presented, one of which is in the children’s philharmonic in the city of Yekaterinburg,...