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Данная статья посвящена изучению современного состояния управления дебиторской задолженностью и ее анализу на промышленных предприятиях. В рамках статьи проведен анализ сущности понятия «дебиторская задолженность» с точки зрения отечественных и зарубежных исследователей и экономистов. Анализ сущности понятия «дебиторская задолженность» позволил определить, что процесс управления дебиторской задолженностью является неотъемлемой составляющей общей системы управления промышленным предприятием, а также выделить основные его составляющие. Наиболее ожидаемыми последствиями разработки и внедрения эффективной системы управления дебиторской задолженностью предприятия должны стать: обеспечение успешной и бесперебойной деятельности предприятия; уменьшение объема так называемых «свободных текущих активов»; увеличение скорости вращения оборотных средств; повышение уровня обеспеченности предприятия ликвидными активами и, соответственно, стабилизация его финансового состояния. Важным этапом исследования стало выделение основных факторов, способствующих возникновению дебиторской задолженности на промышленных предприятиях, среди которых: задержание в проработке первичных бухгалтерских документов и частое использование неудобных, прежде всего для предприятий, форм расчетов. Для повышения уровня эффективности управления дебиторской задолженностью на промышленных субъектах хозяйствования и их деятельности в целом нами разработана модель управления дебиторской задолженностью. Она состоит из трех этапов для каждого из которых подробно расписаны последовательность и особенности проведения., This article is dedicated to the study of the current state of accounts receivable management and its analysis in industrial enterprises. Within the framework of the article, the essence of the concept of "accounts receivable" from the point of view of domestic and foreign researchers and economists was analysed. The analysis has allowed to determine, that the process of management of accounts receivable is an integral part of the general system of management of industrial enterprise, and also to allocate its basic constituents. The most expected consequences of development and implementation of effective system of receivables management of enterprise should become the following: providing successful and uninterrupted activity of enterprise; reduction of volume of so-called "free current assets"; increase of speed of turnover of assets; increase of level of provision of enterprise with liquid assets and, correspondingly, stabilization of its financial state. An important stage of the study was to identify the main factors contributing to accounts receivable in industrial enterprises, including: delay in the elaboration of primary accounting documents and the frequent use of inconvenient, primarily for enterprises, forms of settlement. To increase the level of efficiency of receivables management at industrial enterprises and their activity as a whole, we developed a model of receivables management. It consists of three stages, for each of which the sequence and peculiarities of implementation are described in detail., Международный научно-исследовательский журнал, Выпуск 7 (133) 2023

El presente trabajo, tuvo como objetivo crear una política de cuentas por cobrar de acuerdo a la sección 11 de NIIF para PYMES de la Estación de Servicios las Flores, organización en la que se estableció que no existe dicha política, que es fundamental para evitar el deterioro de las cuentas o su incobrabilidad. Para desarrollar el trabajo se lleva a cabo una investigación descriptiva, que utiliza la revisión documental sobre la sección 11 de NIIF para PYMES y los estados e informes financieros de la empresa, que se constituyen en el insumo requerido para cumplir con los objetivos de la investigación. Entre sus principales resultados se tiene que en la empresa un solo cliente constituye el 58,80% de su cartera y las cuatro cuentas de mayor impacto representan el 91.30% del total de cuentas por cobrar, una alta concentración de la deuda a corto plazo que implica un alto riesgo para la empresa en la medida que dichas cuentas sufran deterioro, por lo tanto es fundamental para la empresa contar con una política de cuentas por cobrar que bajo las NIIF, facilite el control y manejo adecuado de dicha cuenta como fundamento para mantener su nivel de liquidez y elaborar estados financieros que representen la realidad contable y financiera de la empresa. The objective of this work was to create an accounts receivable policy in accordance with section 11 of the IFRS for SMEs of the Las Flores Service Station, an organization in which it was found that there is no such policy, which is essential to avoid deterioration of the accounts or their uncollectibility. To develop the work, a descriptive investigation is carried out, which uses the documentary review on section 11 of the IFRS for SMEs and the financial statements and reports of the company, which constitutes the input required to meet the objectives of the investigation. . Among its main results is that in the company a single client constitutes 58.80% of its portfolio and the four accounts with the greatest impact represent 91.30% of the total accounts receivable, a high concentration of short-term debt term that implies a high risk for the company to the extent that said accounts suffer impairment, therefore it is essential for the company to have an accounts receivable policy that, under IFRS, facilitates the control and proper management of said account as a basis to maintain its level of liquidity and prepared financial statements that represent the accounting and financial reality of the company. Especialista en Revisoría Fiscal y Auditoría Externa http://www.ustabuca.edu.co/ustabmanga/presentacion Especialización

La Universidad Católica LRD tiene como fin servir a la persona humana y a la comunidad en especial del Oriente Antioqueño, mediante la búsqueda de la verdad, por los caminos de fe y la ciencia, para cooperar, en la formación integral de profesionales e investigadores y posibilitar la construcción de una Nueva Sociedad. Dentro del problema planteado hemos podido identificar que la empresa cuenta con un manual de políticas contables de NIIF para Pymes, dicha política no cuenta con un mantenimiento adecuado, el cual esta desactualizado e incompleto, en este caso nos enfocaremos específicamente en el rubro de cuentas por cobrar ya que no cuentan con un detalle claro del deterioro que se le debe hacer a las mismas, si analizamos el peso porcentual del rubro dentro del activo siendo uno de los más significativos con una participación del 1,24% siendo este uno de los más afectados después de la pandemia ya que disminuyo el efectivo y sus equivalentes considerablemente y aumentaron las cuentas por cobrar. Es por esta razón, que nuestro objetivo es realizar un mantenimiento en el rubro de cuentas por cobrar basado en la sección 11 de NIIF para Pymes, dentro de los objetivos específicos está la identificación del manejo de las cuentas por cobrar, la comparación debida entre el tratamiento actual al manejo de las cuentas por cobrar y lo establecido en la política vigente llevándonos a proponer un mantenimiento de la política contables de acuerdo a las diferencias encontradas en el manejo y la realidad económica. The Catholic University LRD aims to serve the human person and the community, especially in Eastern Antioquia, through the search for truth, through the paths of faith and science, to cooperate in the comprehensive training of professionals and researchers and enable the construction of a New Society. Within the problem we have been able to identify that the company has a manual of accounting policies of IFRS for SMEs, this policy does not have an adequate maintenance, which is outdated and incomplete, in this case we will focus specifically on the item of accounts receivable since they do not have a clear detail of the impairment that should be done to them, If we analyze the percentage weight of the item within the assets, it is one of the most significant with a participation of 1.24%, being one of the most affected after the pandemic, since cash and its equivalents decreased considerably and accounts receivable increased. It is for this reason that our objective is to perform a maintenance in the accounts receivable item based on section 11 of IFRS for SMEs, within the specific objectives is the identification of the management of accounts receivable, the due comparison between the current treatment to the management of accounts receivable and what is established in the current policy leading us to propose a maintenance of accounting policy according to the differences found in the management and economic reality. Contador Público http://www.ustabuca.edu.co/ustabmanga/presentacion Pregrado

This study empirically investigates the effect of an Islamic label on environmental, social, and governance (ESG) performance. Islamic firms in Indonesia and Malaysia that are characterized by lower debt and lower non-sharia compliant income and have a higher ethical standard are expected to make a better contribution to the environment and society. Testing firms in Indonesia and Malaysia, two emerging countries in ASEAN (Association of Southeast Asian Nations), reveals a significant difference in overall environmental and social performance, but not in governance quality. Also, the study documents the significant effect on performance of using Islamic criteria for leverage, accounts receivable, and cash. Overall, after controlling for some variables and splitting the sample into different time horizons and firm sizes, the study consistently reveals that firms labeled as Islamic have better environmental and social performance, but not governance performance. The relevant policies should be adjusted. Jel classifications G21, G29.

Mestrado em Contabilidade e Finan?as (parceria com a APNOR) na Escola Superior de Tecnologia e Gest?o do Instituto Polit?cnico de Viana do Castelo Na atual conjuntura de globaliza??o econ?mica, o papel da gest?o em qualquer organiza??o ? primordial para alcan?ar vantagens diferenciadoras num mercado t?o competitivo. O desempenho econ?mico-financeiro de m?ltiplas empresas tornou-se bastante vulner?vel devido ? situa??o pand?mica da Covid-19. Face a esta crise, as empresas para sobreviverem e continuarem a ser lucrativas, necessitaram de ter especial aten??o aos seus fluxos de tesouraria. Para os indicadores de tesouraria de uma empresa, os ativos correntes, onde se inserem as contas a receber, t?m um papel fundamental nos seus resultados. Para garantir um cash-flow positivo as empresas devem estar seguras dos recebimentos dos seus clientes. Para a fun??o Accounts Receivable (AR), a venda s? termina quando se recebe o montante faturado ao cliente, sendo esta uma fun??o determinante para garantir a liquidez das empresas. Quanto mais reduzido for o prazo m?dio de recebimentos (PMR), melhor ser? a performance financeira da empresa, sendo que qualquer decis?o sobre a gest?o deste prazo ter? consequ?ncias, quer positivas, quer negativas, para a empresa e afetar? sempre o seu cash-flow. A gest?o e o acompanhamento das contas a receber de clientes, bem como o indicador do PMR, ajudam as empresas a melhorar o seu desempenho financeiro e, consequentemente, a maximizar o seu valor. Deste modo, com o presente relat?rio de est?gio pretendeu-se perceber o impacto dos AR no desempenho financeiro de uma empresa. O relat?rio aborda a componente pr?tica efetuada na entidade de acolhimento e o impacto dos AR no desempenho financeiro. O est?gio curricular realizado no per?odo de 2 de dezembro de 2020 a 2 de mar?o de 2021, na BorgWarner Emissions Systems Portugal ? Viana do Castelo, permitiu concluir que a obten??o de um resultado financeiro positivo exige um acompanhamento di?rio sobre os resultados reais em compara??o com os resultados previstos. Uma gest?o eficiente da tesouraria pode ser decisiva para o crescimento e viabilidade do neg?cio da empresa, na medida em que acompanha e gere os seus n?veis de liquidez. In the current context of economic globalization, the role of management in organizations is essential to achieve differentiating advantages in such a competitive market. Multiple companies' economic and financial performance has become quite vulnerable due to Covid-19's pandemic. Due to this crisis, companies had to pay special attention to their Cash-Flows to survive and continue to be profitable. For a company's treasury indicators, current assets, where AR are inserted, play a fundamental role in its results. To guarantee a positive cash flow, companies must ensure their customers' receipts. For AR, the sale ends only when the amount invoiced to the customer is received, one of the key roles in the liquidity of companies. The shorter the Average Receipts Period (ARP), the better the company's financial performance, and any decision on the management refund the ARP level will have both positive and negative consequences for the company and will always affect its cash flow. Thus, the management and monitoring of accounts receivable from customers, as well as the ARP indicator, helps companies to improve their financial performance and, consequently, to maximize their value. This internship report seeks to understand and explain the impact of AR on a company's financial performance. The report addresses the practical component carried out in the host entity and the impact of AR on a company?s financial performance. The curricular internship was carried out from December 2, 2020, to March 2, 2021, at BorgWarner Emissions Systems Portugal - Viana do Castelo and allowed us to conclude that obtaining a positive financial result requires daily monitoring of the results that occur, called actual results in comparison with the expected results. Efficient treasury management can be decisive for the growth and viability of the company, as it monitors and manages its liquidity levels.

Исследование направлено на изучение применения роботизации в финансовом мониторинге. В работе представлены следующие результаты - вывод о применении и роботизированной автоматизации процессов (RPA) в финансовом мониторинге на промышленном предприятии; разработан частичный процесс финансового мониторинга в RPA, сформулированы основные проблемы и недостатки внедрения и развития RPA в финансовом мониторинге, проанализированы примеры применения RPA с учетом опыта промышленных предприятий., The research is aimed at studying the use of robotics in financial monitoring. The paper presents the following results - a conclusion about the use and robotic automation of processes (RPA) in financial monitoring at an industrial enterprise; a partial process of financial monitoring in RPA is developed, the main problems and shortcomings of the introduction and development of RPA in financial monitoring are formulated, examples of the use of RPA are analyzed taking into account the experience of industrial enterprises., Экономика и предпринимательство, Выпуск 5 (154) 2023, Pages 1131-1137

В статье представлены основные формы расчетов, применяемые в строительных компаниях, определены их достоинства и недостатки. Выделены особенности строительной сферы. Также авторами предложены направления совершенствования системы расчетов в строительных компаниях. Разработаны направления эффективного управления системами расчетов в строительстве., The article presents the main forms of settlements used in construction companies, identifying their advantages and disadvantages. The peculiarities of the construction sphere are highlighted. The authors have also offered directions for perfection of the system of settlements in the building companies. The directions of the effective management of the settlement systems in the construction industry have been developed., Экономика и предпринимательство, Выпуск 2 (151) 2023, Pages 1389-1393

В статье представлены основные формы расчетов, применяемые в строительных компаниях, определены их достоинства и недостатки. Выделены особенности строительной сферы. Также авторами предложены направления совершенствования системы расчетов в строительных компаниях. Разработаны направления эффективного управления системами расчетов в строительстве., The article presents the main forms of settlements used in construction companies, identifying their advantages and disadvantages. The peculiarities of the construction sphere are highlighted. The authors have also offered directions for perfection of the system of settlements in the building companies. The directions of the effective management of the settlement systems in the construction industry have been developed., Экономика и предпринимательство, Выпуск 2 (151) 2023, Pages 1405-1410

В статье рассматриваются методы управления дебиторской задолженностью, такие, как форфейтинг, цессия, страхование, факторинг, учёт покупательских векселей и секьюритизация. Проводится анализ преимуществ и недостатков этих методов. Также проведена оценка целесообразности применения этих методов в тех или иных случаях. Предложен алгоритм управления дебиторской задолженностью, позволяющий оптимально оценивать и использовать конкретные способы в различных случаях., The article discusses methods of managing accounts receivable, such as forfeiting, assignment, insurance, factoring, accounting for consumer bills and securitization. The advantages and disadvantages of these methods are analyzed. The feasibility of using these methods in various cases has also been assessed. An algorithm for managing accounts receivable is proposed that allows optimal evaluation and use of specific methods in various cases., Экономика и предпринимательство, Выпуск 3 (152) 2023, Pages 1349-1352

Оборачиваемость дебиторской задолженности целесообразно оценивать не только по показателям коэффициента оборачиваемости и периода оборота, но и в разрезе составляющих дебиторской задолженности, а именно: инвестиций в дебиторскую задолженность и закладываемой в дебиторскую задолженность валовой прибыли, что позволяет получить значимые научно-практические результаты. Размер инвестиций в дебиторскую задолженность является основой для оценки эффективности мер по управлению дебиторской задолженностью., It is advisable to assess the turnover of accounts receivable not only by indicators of the turnover ratio and the turnover period, but also in the context of the components of accounts receivable, namely: investments in accounts receivable and gross profit pledged in accounts receivable, which allows you to obtain significant scientific and practical results. The amount of investments in accounts receivable is the basis for assessing the effectiveness of measures to manage accounts receivable., Экономика и предпринимательство, Выпуск 11 (148) 2023, Pages 1457-1461

Статья посвящена разработке программного продукта, позволяющего проводить предварительную и текущую оценку состояния платежеспособности дебитора на основе финансовой и нефинансовой информации. Данный цифровой инструментарий предлагается использовать как на стадии предварительной оценки финансового положения контрагента при заключении договорных отношений, так и на стадии исполнения договоров, в случае, когда дебитор не исполняет свои финансовые обязательства. Программа позволяет провести ранжирование дебиторов и определить в какую цветовую зону входит тот или иной дебитор (красную, зеленую и желтую), на основе которой компания разрабатывает перечень контрольных мероприятий по своевременному погашению дебиторской задолженности., The article is devoted to the development of a software product that allows for a preliminary and current assessment of the debtor's solvency on the basis of financial and non-financial information. This digital toolkit is proposed to be used both at the stage of preliminary assessment of the financial position of the counterparty when concluding contractual relations, and at the stage of execution of contracts, in the case when the debtor does not fulfill its financial obligations. The program allows you to rank debtors and determine which color zone a particular creditor belongs to (red, green and yellow), on the basis of which the company develops a list of control measures for the timely repayment of receivables., Экономика и предпринимательство, Выпуск 4 (153) 2023, Pages 1339-1344

В статье рассмотрены подходы к оценке эффективности внутреннего контроля денежных средств в бизнес-структурах, оказывающих услуги населению с учетом оценки наиболее значимых показателей. Выделены особенности таких расчетов в части преобладания наличных расчетов и расчетов картами. Предложена методика с учетом коэффициентов, характеризующих задолженность покупателей, расход денежных средств на плату штрафов, потерь из-за ошибок работников, мобилизации внутренних резервов., The article considers approaches to assessing the effectiveness of internal control of funds in business structures providing services to the public, taking into account the assessment of the most significant indicators. The features of such calculations in terms of the predominance of cash payments and card payments are highlighted. The methodology is proposed taking into account the coefficients characterizing the debt of buyers, the expenditure of funds on the payment of fines, losses due to employee errors, the mobilization of internal reserves., Экономика и предпринимательство, Выпуск 2 (151) 2023, Pages 1411-1414

В статье рассмотрены подходы к оценке эффективности внутреннего контроля денежных средств в бизнес-структурах, оказывающих услуги населению с учетом оценки наиболее значимых показателей. Выделены особенности таких расчетов в части преобладания наличных расчетов и расчетов картами. Предложена методика с учетом коэффициентов, характеризующих задолженность покупателей, расход денежных средств на плату штрафов, потерь из-за ошибок работников, мобилизации внутренних резервов., The article considers approaches to assessing the effectiveness of internal control of funds in business structures providing services to the public, taking into account the assessment of the most significant indicators. The features of such calculations in terms of the predominance of cash payments and card payments are highlighted. The methodology is proposed taking into account the coefficients characterizing the debt of buyers, the expenditure of funds on the payment of fines, losses due to employee errors, the mobilization of internal reserves., Экономика и предпринимательство, Выпуск 2 (151) 2023, Pages 1394-1398

В статье рассмотрена структура взысканных и перечисленных денежных средств территориальным органом Федеральной службы судебных приставов в 2022 году. Также проанализированы основания, по которым платежи в бюджет, не внесенные в установленный срок, признаются безнадежными. Помимо этого авторами рассмотрен механизм контроля рисков необоснованного списания дебиторской задолженности., The article discusses the structure of collection and use of funds by the territorial body of the Federal Bailiff Service in 2022. The basis is also analyzed, according to the accounts, payments to the budget that are not made on time are recognized as hopeless. In addition, the authors considered a mechanism for controlling the risks of unreasonable write-off of receivables., Экономика и предпринимательство, Выпуск 5 (154) 2023, Pages 1106-1110

Tujuan dari penelitian ini adalah untuk menguji efektifitas sisitem informasi akuntansi pada PT. SHIBA AZAKI. Adapun permasalahan di dalam penelitian ini adalah apakah sistem informasi penjualan ini berpengaruh terhadap pengendalian piutang pada PT. SHIBA AZAKI. Dalam penelitian ini penulis menggunakan metode penelitian kuantitatif , sedangkan jenis penelitian asosiatif menggunakan angket sebagi instrument yang digunakan untuk memperoleh data. Populasi yang digunakan dalam penelitian ini adalah seluruh karyawan PT. SHIBA AZAKI dengan menggunakan 36 orang sebagai sampel penelitian. Hasil dari penelitian ini adalah bahwa ada pengaruh positif dan signifikan sistem imformasi akuntansi penjualan terhadap efektifitas pengendalian piutang di PT. SHIBA AZAKI.

The article discusses the features of classification and recognition of accounts receivable in the accounting of medical organizations belonging to public sector organizations. The problems of the article are particularly relevant due to the presence of receivables from almost all medical organizations. Based on the review of the existing regulatory framework, the procedure for recognizing receivables as doubtful and uncollectible, effective in 2021, is considered. The article also contains requirements for writing off uncollectible receivables in accounting and tax accounting. The material of the article has been prepared taking into account the explanations contained in the Letter of the Ministry of Finance dated June 3, 2021 No. 03-03-06/1/43317, as well as other relevant documents, orders and letters of the Ministry of Finance and explanations of specialists.

PurposeThe purpose of this paper is to examine the financial condition and ability of farmer cooperatives to withstand significant increases in bad debt expense.Design/methodology/approachA unique data set of farmer cooperative financial statements that spans from 1996 to 2019 is used to examine the changes in profitability, solvency, liquidity and accounts receivable risk. Also, a deterministic stress test model is designed to shock bad debt expense and the resulting write-off of accounts receivable for farmer cooperatives. The stress test provides insights to the resiliency of farmer cooperatives.FindingsResults find that farmer cooperatives are in a strong financial position, which has improved over time. The majority of farmer cooperatives are able to absorb a substantial increase in bad debt expense because of their sizable, retained earnings position. However, cooperatives that have significant profitability challenges do experience much larger losses, especially mixed farmer cooperatives (roughly equally amounts of grain and farm supply sales) and large cooperatives with more than $500 million in sales.Practical implicationsThe stress test results suggest farmer cooperative managers and boards of directors could re-examine their credit policies and consider extending additional credit. Also, cooperatives should consider monitoring and identifying an optimal accounts receivable to retained earnings ratio, which is similar to how banks examine their tier 1 capital ratios.Originality/valueThe value of this study is having data that allows for the examination of the financial condition of farmer cooperatives over time. Also, having current data means the accounts receivable stress test results are more relevant and timelier. This is important because these accounts receivable are primarily tied to crop input supplies, and farmer cooperatives are a significant market participant in the crop input supply market.

The purpose of this study is to analyse and compare the accounting treatment of account receivable applied by PT Wahana Boga Nusantara with PSAK No. 50 and No. 55 revisied in 2014. This study uses descriptive data analysis techniques with a qualitative approach. The data collection method used is an interview with the Manager of the Financial Department and the Head of Account Receivable section on receivables accounting policy. The treatment of receivables accounting, non participant observations, and documentation with the documents used are financial position statements, profit and loss statements, receivables age lists, recapture of credit sales data during 2020. This study showed that the recognition of receivables has been by PSAK number 55 the revised the year 2014 because receivables are recognized when goods have been shipped and received by customers. Meanwhile, the measurement and presentation of receivables are not appropriate because they are not measured and presented at fair value.

This research was conducted because of the discrepancy between the theory of cash turnover, receivables turnover and profitability with the existing conditions in food and beverage companies on the IDX in 2016-2020. The purpose of this study was to determine the effect of partially and simultaneously cash turnover, accounts receivable turnover on profitability. The independent variables in this study are cash turnover and receivables turnover, the dependent variable in this study is profitability as measured by Return On Assets (ROA). The results show that there is a positive and significant effect between cash turnover on company profitability, then there is no effect There is a significant relationship between accounts receivable turnover on profitability and there is a positive and significant effect between cash turnover and accounts receivable turnover simultaneously on the company's profitability.

Purpose This study aims to examine the linear and non-linear effects of corporate social responsibility (CSR) engagement on trade receivables of listed firms in China. Furthermore, this paper analyzes whether CSR explains the provision for doubtful trade receivables. Design/methodology/approach The authors use a sample of listed firms in China over the period from 2008 to 2015. System generalized method of moments is used to estimate dynamic panel models. Findings CSR is positively related to trade receivables, in line with previous studies in this field. Nonetheless, the investigation of the non-linear effect of CSR reveals that CSR has an inverted U-shaped relationship with trade receivables. This implies that at low levels, CSR is more likely to be a tool to mitigate risk and/or build a trusting relationship between suppliers and buyers; whereas, at high levels, CSR is more prone to be subject to agency cost. The authors further find that CSR has a U-shaped relationship with the provision for bad trade receivables, which substantiates the above link between CSR and trade receivables. Originality/value Previous studies have extensively examined the link between trade credit extension and firm performance and determinants of trade credit. CSR can be connected to trade receivables in some ways, but very little effort has been exerted in verifying this relationship. In addition, CSR is linearly linked to trade receivables in previous literature, but theoretically, it can be expected to have a non-linear relationship with trade receivables. Furthermore, CSR has not been examined as a determinant of the provision for doubtful trade receivables. The authors aim to void the gaps here by using a sample of listed firms in China.

Las Empresas Sociales del Estado (ESE), enfrentan el desatino de manejar mejor sus recursos, para lo cual deben utilizar técnicas contables y de análisis financiero actualizadas, como lo sugieren los principios y prácticas financieras. El presente articulo pretende analizar los problemas administrativos de índole financiero, especialmente los relacionados con la liquidez, rentabilidad y endeudamiento que se desprenden de contratar la prestación de servicios de salud con las empresas prestadoras y los municipios en la región central de Colombia. A nivel metodológico se desarrolla un estudio descriptivo de corte transversal, los datos fueron tomados de un archivo suministrado por el Ministerio de Protección Social que contiene un total de 3226 registros de Empresas Sociales del Estado para los años 2010 a 2015, distribuidas en 12 departamentos para un total de 547 instituciones por niveles de atención. Se obtienen los resultados de aplicación de un análisis factorial exploratorio y su consecuente modelo de regresión, dando como resultado una relación entre las cuentas por cobrar y los indicadores de liquidez, endeudamiento y rentabilidad. Como conclusión se identifica la necesidad que las Empresas Sociales del Estado tengan claridad sobre su situación financiera, en términos de liquidez, endeudamiento y rentabilidad, para poder cumplir con su objetivo social de preservar la salud de la población, prestando servicios de calidad.

Accounts receivable, being both a sales and financial category, is a key aspect of the development of modern market relations. At the same time, accounts receivable has become a complex object of only microeconomic research. Insufficient knowledge of accounts receivable at the macro level determined the relevance of the research. The subject area of the research is the total accounts receivable of Russian organizations. The aim of the study is to group Russian regions and types of economic activities depending on the conditions of conducting sales and payment activities. The methodology consists of a systematic approach, which allowed a comprehensive review of the object of research and macroeconomic analysis, which ensured the reliability and validity of the conclusions of the work. As a result, the author defines the total accounts receivable of organizations in the economy as an independent object of macroeconomic research. Based on the results of the analysis for 2000–2019, the author concludes that there is a high degree of correlation between sales revenue and accounts receivable of Russian organizations, as well as the presence of trends in the increasing importance of accounts receivable in sales and the reduction of its overdue part in the finances of organizations. The share of accounts receivable in the total sales revenue of organizations is taken as a generalized characteristic of the conditions for doing business in the sales activities of organizations, and in payment activities — the share of overdue total accounts receivable of organizations. The author’s matrix for express assessment of the conditions for conducting sales and payment activities of organizations in the economy constitutes the scientific novelty of the study. It made it possible to group the types of activities, regions and districts of the Russian Federation, depending on the specified conditions. The prospect for future research of the total accounts receivable of organizations in the economy is the search for tools to determine its optimal volume and structure to timely identify the factors of the upcoming crises of non-payment and overproduction, both in the economy as a whole and in individual commodity markets.

В настоящее время в условиях рыночных отношений у организаций значительно возросло количество контрагентов – поставщиков продукции и покупателей, то есть дебиторов и кредиторов, из-за ряда объективных и субъективных факторов усложнились порядок учета и отражения в отчетности дебиторской и кредиторской задолженности. Для того чтобы правильно выстроить взаимоотношения с клиентами, необходимо постоянно контролировать текущее состояние взаиморасчетов и отслеживать тенденции их изменения в средне- и долгосрочной перспективе. При этом контроль должен быть дифференцирован по отношению к различным группам клиентов, каналам сбыта, регионам и формам договорных отношений. Дебиторская и кредиторская задолженность – это естественное явление для существующей в России системы расчетов между предприятиями. В структуре дебиторской и кредиторской задолженности наибольший удельный вес (до 90%) занимают обязательства перед поставщиками и требования к покупателям, следовательно эти показатели непосредственно влияют на платежеспособность и финансовую устойчивость организаций. Проблемы достоверности и своевременности учетной, отчетной и аналитической информации о расчетных операциях с партнерами по товарным операциям, влияющей на эффективность тактического и стратегического управления, становятся особенно актуальны., Currently, in the conditions of market relations, organizations have significantly increased the number of counterparties – product suppliers and buyers, that is, debtors and creditors, due to a number of objective and subjective factors, the procedure for accounting and reporting receivables and payables has become more complicated. In order to properly build relationships with customers, it is necessary to constantly monitor the current state of mutual settlements and monitor trends in their changes in the medium and long term. At the same time, control should be differentiated in relation to different groups of customers, distribution channels, regions and forms of contractual relations. Accounts receivable and accounts payable are a natural phenomenon for the system of settlements between enterprises existing in Russia. In the structure of receivables and payables, the largest share (up to 90%) is occupied by obligations to suppliers and claims to buyers, therefore, these indicators directly affect the solvency and financial stability of organizations. The problems of reliability and timeliness of accounting, reporting and analytical information on settlement transactions with partners in commodity transactions, which affect the effectiveness of tactical and strategic management, are becoming especially relevant.

Inventory control and accounts receivable are the most important resources in a company, especially in MSMEs. The most common problems are management, administrative, and planning problems such as obsolete inventory, shortages, delayed merchandise, uncollectible accounts, lack of informative reports, etc. This project is based on a previous technical report. The objective of this study was to design a model of an automated system for inventory control and accounts receivable in Excel for an MSME, which is dedicated to the purchase and sale of clothing, it is in the Northwestern region of the state of Chihuahua, Mexico. The research type is applied, with a mixed approach, descriptive and analytical. The study methods used were the implementation of procedures, activities, and information reports to develop a model in the Microsoft Excel developer tool, using macros. The results of this study show the procedure for inventory control and accounts receivable, as well as the activities to be performed and the inputs or reports to be generated in each process and the application in Excel from five databases, to record the operations related to inventory control and accounts receivable. It is concluded that with the application of Microsoft Excel, it is possible to have an economic and efficient control system to generate the information required to improve the management and administration of inventories and accounts receivable., El control de inventarios y cuentas por cobrar son los recursos más importantes en una empresa, sobre todo en las MIPYMES. Los problemas más comunes son de gestión, administrativo y de planificación como: inventario obsoleto, faltantes, mercancías rezagadas, cuentas incobrables, falta de reportes informativos, etc. Este proyecto se base en un informe técnico previo. El objetivo de este estudio fue el diseño de un modelo de un sistema automatizado para el control de inventarios y cuentas por cobrar en Excel para una MIPYMES, dedicada a la compraventa de ropa, ubicada en la región del Noroeste del estado de Chihuahua, México. La investigación fue aplicada, con enfoque mixto, de corte descriptivo y de análisis. Los métodos de estudio fueron la implementación de procedimientos, actividades y reportes de información para desarrollar un modelo en Microsoft Excel con la herramienta de desarrollador, utilizando macros. Los resultados en este estudio muestran el procedimiento para el control de inventarios y cuentas por cobrar, así como las actividades a realizar y los insumos o reportes que se deben generar en cada proceso y la aplicación en Excel a partir de cinco bases de datos, para registrar las operaciones relacionadas con el control de inventarios y cuentas por cobrar. Se concluye que, con la aplicación de Microsoft Excel, se puede tener un sistema de control económico y eficiente, para generar la información que se requiere para mejorar la gestión y administración de inventarios y cuentas por cobrar., Controle de estoque e contas a receber são os recursos mais importantes em uma empresa, especialmente em MSMEs. Os problemas mais comuns são problemas de gestão, administrativos e de planejamento, tais como estoques obsoletos, faltas, mercadorias atrasadas, contas incobráveis, falta de relatórios informativos, etc. Este projeto é baseado em um relatório técnico anterior. O objetivo deste estudo foi projetar um modelo de sistema automatizado de controle de estoque e contas a receber em Excel para uma MSME, que se dedica à compra e venda de roupas, na região noroeste do estado de Chihuahua, México. O tipo de pesquisa é aplicado, com uma abordagem mista, descritiva e analítica. Os métodos de estudo utilizados foram a implementação de procedimentos, atividades e relatórios de informação para desenvolver um modelo na ferramenta de desenvolvimento do Microsoft Excel, utilizando macros. Os resultados deste estudo mostram o procedimento para controle de estoque e contas a receber, assim como as atividades a serem realizadas e os insumos ou relatórios a serem gerados em cada processo e a aplicação em Excel a partir de cinco bases de dados, para registrar as operações relacionadas ao controle de estoque e contas a receber. Conclui-se que com a aplicação do Microsoft Excel, é possível ter um sistema de controle econômico e eficiente para gerar as informações necessárias para melhorar a gestão e administração dos inventários e contas a receber.

This paper introduces the core enterprise into the traditional accounts receivable financing model, which only includes the bank and the small and medium-sized enterprise (SME), and further analyse...

Substantive testing of accounts receivable through confirmations is an established and required audit procedure. However, the technology used to perform portions of this work is evolving. This case exposes students to the testing of accounts receivable while introducing them to audit-related technologies (such as Interactive Data Extraction and Analysis [IDEA] software and robotic process automation [RPA]) used in practice. In this case, students (1) evaluate a client-provided data file, (2) select a sample of customer invoices using IDEA, (3) obtain audit evidence from their firm's RPA software and evaluate the evidence for the identification of exceptions, (4) project any misstatements from the sample to the population, and (5) document their conclusions. This case helps students develop a greater awareness of technologies used in audit practice. The case also allows students to practice skepticism, apply professional judgment, and hone their business writing skills by documenting their results in a professional memo.

Factoring is a fairly new way for Russia to finance the accounts payable and receivable of business structures by specialized companies or credit institutions and their divisions (Factors) against the assignment of claims against one of the parties (buyer or seller) of a sale and purchase transaction of products or property to a third party (Factor) is currently developing at a high pace. On average, according to sample data for 2011 -2019 the annual growth rate of the volumes of financing of accounts payable and receivable of companies in Russia due to factoring operations increased by 20%, which in absolute terms amounted to 303.3 billion rubles, and reached by 2019 - 3.5 trillion rubles.However, there is still no established definition of this economic category in the Civil Code of the Russian Federation. In the scientific and educational foreign and domestic literature there are somewhat contradictory interpretations of the classifications of the types of factoring, there is no legislatively established system of statistical indicators characterizing this segment of the financial intermediation services market. The lack of a developed regulatory framework for regulating relations in this market segment slows down its development, necessitates improving both Russian legislation and methodological support for a comprehensive statistical analysis of the state and development of this market segment. In this regard, the purpose of this study is to develop a methodology for a comprehensive statistical analysis of the market segment of financial intermediation services, to determine the prevailing sectoral, territorial and types of proportions related to the scale of business of the parties to the factoring agreement in this market segment using the statistical methodology for analyzing the series of dynamics and attributive groupings of the main indicators characterizing the state and development of the Russian factoring market. Based on the theoretical analysis, the author’s interpretation of the content of the economic category “factoring” is given, a system of indicators is proposed that characterizes factoring as a type of financial intermediation services (object of research), based on the development of the Association of factoring companies, Rosstat, expert agencies (for example, “Expert RA”); the features of the formation of statistical groupings (series: attributive, variation, dynamics) for various purposes of analyzing the market of factoring services are revealed, the author’s method of complex statistical analysis of any segment of the financial intermediation services market, which is the subject of research, is presented. The results of approbation of the methodology for a comprehensive statistical analysis of the Russian factoring market based on sample data for 2011 – 2019 are presented, conclusions are drawn about the dynamics of the main indicators of the factoring market development, structural shifts and changes in proportions in this market segment, a forecast of expected changes in the Russian factoring market for 2021 is made, incl. and influenced by the Covid-19 pandemic.The results of this study are aimed at developing a methodology for a comprehensive statistical analysis of factoring as a segment of the financial intermediation services market, including for the purposes of international comparisons of indicators of the state and development of the Factors and their clients.They can be useful to the professional community of factoring companies (Factors), business structures - consumers of factoring services, and also be used in educational activities in the preparation of financial specialists in economic universities of the country.

Accounts receivable refer to the payments expected by an organization in the foreseeable future. Accounts receivable management plays an integral part in the financial performance of higher learning institutions. With several public universities experiencing no or delayed payments from the respective receivable accounts, such institutions have been characterized with financial constraints, struggling to meet their immediate obligations. From reduced government capitation, lack of the module two students (Self-Sponsored), and students' non-compliance on fee payment policy, public universities in Kenya continue to experience poor financial performance due to inefficiency of their accounts receivable management. This study sought to examine the effect of accounts receivable management on the financial performance of chartered public universities in Kenya. The general and specific objective was to determine the effect of accounts receivable management on the financial performance of chartered public universities in Kenya. The study used the Cash Conversion Cycle (CCC) theory. Descriptive and inferential research designs were applied to analyze data. The target population was all the 31 chartered public universities in Kenya, and as such, the census survey method was adopted to collect data. Secondary panel data was extracted from the respective institutions’ audited annual reports for 2017, 2018, and 2019. The SPSS Version 25 was applied to analyze descriptive and inferential statistics. The study found that accounts receivable management had an indirect and significant effect on the financial performance of chartered public universities in Kenya (p= 0.000, β= -0.875). The study concluded that accounts receivable management has a substantial effect on the financial performance of chartered public universities in Kenya. The study recommended that in line with the IFRS 5 and IAS 1, respective university managements should develop optimal debts management frameworks to guide their financial management operations to realize sustainable financial performance both in the short and long runs.

the crisis state of the national economy is accompanied by a decrease in economic activity. The financial performance of real sector organizations is deteriorating, and the capital structure is changing. In unstable conditions, accounts payable and accounts receivables become sources of financial resources. The purpose of the study is to show that in unstable periods, the use of such sources of financing as accounts payable and receivables differs from the use in normal conditions. Two hypotheses were put forward for these categories. First, the hypothesis is put forward that in crisis conditions there is an increase in the volume of accounts payable in comparison with accounts receivable. Second, it is logical to assume that with the growth of long-term liabilities (loans and borrowings), accounts payable grow faster than accounts receivable. The study sample consisted of data from more than two thousand organizations. The study covered three industries: wholesale, electric power, and mining. Data was taken from 2014 to 2018 from the SPARK database. The calculations allowed us to see some regularities concerning the sources of financing of organizations in the real sector of the economy, which are not very marked in textbooks. For example, accounts payable cover immobilized resources in the form of accounts receivable at enterprises that distribute electricity and engage in wholesale trade in non-food products. In crisis conditions, this position is justified. On the other side are enterprises where accounts payable do not cover accounts receivable (wholesale food and electricity). The consequences for them in times of crisis can be more serious. Another pattern is that mining companies and organizations that produce electricity, in crisis conditions, increase long-term obligations. This may mean that businesses in these industries have access to cheaper sources of financial resources.

PT. Barokah Adi Sejahtera Medan is a company engaged in cargo and shipping services. In carrying out its business, the sales accounting information system and internal control must be implemented properly so that receivables can be minimized effectively. The operational activities and transactions that occur daily look diverse. In an effort to increase sales of the company, the need to control receivables that have an important role to sell in order for the sales to occur in accordance with procedures and able to generate maximum profitability for the company. The research concluded that accounting information systems have a positive and significant effect on receivables control as the results of the study based on the t test that t-count is greater than the t-table of 2.94 2.02. Internal Control has a positive and significant effect on receivable control as the results of the study based on the t-test that the t-count is greater than the t-table of 2.92 2.02. Simultaneously or jointly Accounting Information System (X1) and Internal Control (X2) affect receivable control (Y) as the calculation of simultaneous tests i.e. F-count is greater than f-table or 8,285 4.08. The magnitude of the influence of variable X1, X2 on[ variable Y based on determinant test is 55.60%

The purpose of this study was to see and test whether the effect of capital structure, asset structure, net income, accounts receivable, liquidity, profitability variable to cash flows variable on the value of service companies listed on the IDX (Indonesia Stock Exchange) from 2017-2019. This research uses a method with a quantitative descriptive approach. The population obtained was 78 companies listed on the Indonesia Stock Exchange from 2017-2019. The sample used in this study was purposive sampling technique. The sample obtained was 12 companies. The data analysis used several analyzes, namely multiple linear analysis, the coefficient of determination test, the classical assumption test, the F test, and the t-test. This study shows that partially the variables of capital structure, asset structure, accounts receivable, liquidity, ROE has no effect on cash flow variables at service companies that listed on the Indonesia Stock Exchange, while the net income variable has an influence on cash flow variables at service companies listed in Indonesia Stock Exchange, and simultaneously the variables of capital structure, asset structure, net income, accounts receivable, liquidity, Return On Equity do not have an influence on cash flow variables in service companies that listed on the Indonesia Stock Exchange.

Linear multistate consecutively connected systems (LMCCSs) have been widely applied in telecommunications. An LMCCS usually has several nodes arranged in sequence along a line, where connecting elements (CEs) are deployed at each node to provide connections to the following nodes. Many researchers have studied the reliability modeling and optimization of LMCCSs. However, most of the existing works on LMCCSs have focused on the uncertainty in connection ranges of CEs; none of them have considered signal loss during the transmission. In practice, a signal emitted from a node may neither completely reach nor completely not reach the destination node. In other words, only a fraction of the signal may reach the destination node whereas the rest is lost. This article makes new contributions by proposing a model that evaluates the expected signal fraction receivable by the sink node in an LMCCS subject to signal loss. Moreover, we solve the optimal design policy problem, which co-determines CEs allocation and nodes building to minimize the system cost while meeting certain constraints on system reliability and expected receivable signal fraction. Three examples are provided to illustrate the proposed model.

Panin Dubai Bank has murabahah financing and receivables which play an important role in the wheels of the Indonesian economy. Bank financing income is measured by the level of profitability using the Return on Assets (ROA) formula. This study aims to determine and analyze partially and simultaneously the effect of Mudharabah Receivables and financing on ROA of Panin Dubai Syariah Bank. Using 40 samples from quarterly financial reports for March 2010 - December 2019. Data analysis, using, Classical Assumption Test, Multiple Linear Regression Test, T Test, F Test, Correlation Coefficient, and Coefficient of Determination using SPSS 16. The results showed that partially Mudharabah has no positive and insignificant effect on ROA, while Musyarahah does negative and significant, partially Murabahah Receivables have no negative and significant effect on ROA, and simultaneously Mudharabah Receivables and financing have a significant positive effect on ROA.

The object of research is the public procurement system in terms of accounting for the processes of buying (selling) goods (works, services) using electronic communications. A problematic aspect of modern electronic public procurement platforms is the lack of information support for accounting, control and taxation functions. In the context of the development of innovative computer and communication technologies, it becomes possible to integrate various electronic services and electronic communications into the public procurement system in order to automate accounting processes. In the process of studying the prospects for the implementation of a system of public communications with expanded functional capabilities, general scientific empirical, logical and historical methodological methods of cognition of reality were used. The theoretical and methodological aspects of improving the accounting of public procurement in the context of the formation of an innovative electronic platform for business communications were studied on the basis of institutional and innovative methods of scientific research. The paper proposes to place electronic contracts at the heart of the business communications system. A procedure has been developed for business interaction between participants in electronic trading through the mechanism for concluding and executing electronic contracts for the purchase (sale) of goods (works, services). Based on the creation of a system of electronic contracts, it is possible to form a database of credentials. The expediency of using accounting information for the automated implementation of public procurement accounting procedures has been substantiated. The methodology for accounting for the occurrence and repayment of accounts payable and receivable for purchased (sold) goods (works, services), charging and paying taxes and fees, electronic money transactions in various currencies, electronic money and cryptocurrency, the occurrence of credit obligations, calculating the amount of bad debts has been improved. The implementation of a public procurement system with expanded functionality will facilitate the establishment of effective business communications with contractors, the integration of disparate electronic services into a single system. As well as minimizing costs in the process of electronic trading, automating the processing of primary information, optimizing accounting and management processes at the enterprise.

This study analyzes the financial performance of PT Mandom Tbk. This study aims to determine how the financial performance of PT Mandom Tbk during the 2015 - 2020 reporting year. The data and information used in this study were obtained from the Indonesia Stock Exchange. The test is carried out based on four categories of financial ratios, namely, Profitability Ratios, Liquidity Ratios, Solvency Ratios, and Activity Ratios. The study was conducted using a descriptive quantitative approach and the data is secondary data in the form of financial statements of income and statements of financial position obtained from the Indonesia Stock Exchange (IDX). Based on the results of research analysis using the profitability ratios of the company's financial performance, the condition is not good. Based on the liquidity ratio analysis, the company's financial performance shows a good condition. Based on the analysis of the solvency ratio, the company's financial performance shows a good condition. Based on the activity ratio analysis of the company's financial performance, it shows good conditions for receivable activities and not good for inventory activities and fixed asset activities.

Purpose The purpose of this paper is to evaluate the effect of the new fraud diamond model in explaining financial statement fraud. Design/methodology/approach The variables used to examine the factors consist of motivation, opportunity, personal integrity and capability. This research used manufactured companies listed in the Indonesia Stock Exchange of the 2015–2019 period as the population. Findings There has been a positive influence between personal financial need (OSHIP), nature of the industry (RECEIVABLE) and history of sale (SG) toward financial statement fraud, while the negative effect is found only in the effective monitoring (IND). Research limitations/implications The new fraud diamond model theory which is used as a reference in this study is a new and under-developed theory. So the author suggests that further research on this theory be carried out to strengthen the new fraud diamond model theory and ensure whether it can be used as a reference to find out the causes of financial statement fraud. In addition, the object used in this study is limited to manufacturing companies, so the author suggests that further research combine several types of companies. Originality/value The research finding supports the new fraud diamond model theory in elaborating the financial statement fraud phenomenon.

The presentation of Islamic Financial Statements has been regulated in PSAK 101 and every bank needs to refer to it. As we know, PT Bank Syariah Mandiri is the number 1 largest Islamic bank in Indonesia and other information obtained by researchers, PT Bank Syariah Mandiri will merge with 2 other Islamic state-owned banks, namely PT Bank BNI Syariah and PT Bank BRI Syariah. Therefore, researchers are interested in examining whether the financial statements of PT Bank Syariah Mandiri are appropriate in applying the application of Financial Accounting Standards 101. The types of data used are qualitative and quantitative data, the data used are general company information and company financial statement information in 2019. Sources the data used is secondary data. The data collection method is literature study. In the financial statements of PT Bank Syariah Mandiri, the bank has reported all components of the financial statements in PSAK 101. In the Statement of Financial Position PT Bank Syariah Mandiri does not include the Istishna Assets in Settlement and Salam Receivable accounts in the Statement of Financial Position, but in PSAK 101 Paragraph 61 explains Statement of Financial Accounting Standards 101 does not regulate the composition or format of presentation of statement of financial position items. PT Bank Syariah Mandiri continues to present relevant information on the Statement of Financial Position. However, in PSAK 101 Paragraph 61 explaining the Statement of Financial Accounting Standards 101 does not regulate the composition or format of the presentation of the statement of financial position. PT Bank Syariah Mandiri continues to present relevant information on the Statement of Financial Position. However, in PSAK 101 Paragraph 61 explaining the Statement of Financial Accounting Standards 101 does not regulate the composition or format of the presentation of the statement of financial position. PT Bank Syariah Mandiri continues to present relevant information on the Statement of Financial Position.

This study analyzes the effect of inventory turnover, receivables turnover, and fixed asset turnover on the current ratio at PT Unilever Indonesia at PT Unilever, Tbk in 2013-2020. This study uses quantitative research methods using data from the 2013-2020 quarterly financial statements. The results showed that the Inventory Turnover variable had a partially insignificant effect on the Current Ratio, the Accounts Receivable Turnover Variable had a partially significant effect on the Current Ratio, the Fixed Asset Turnover Variable had a partially insignificant effect on the Current Ratio. While the Inventory Turnover Variable, Variable Accounts Receivable Turnover, and Fixed Assets Turnover Variable together have no effect on the Current Ratio. This result is different from research by Nurjannah (2015) which shows that there is a significant positive effect between accounts receivable turnover, inventory turnover and cash turnover on the liquidity ratio partially or simultaneously. Keyword : Inventory Turnover, Receivables Turnover, Fixed Asset Turnover, Current Ratio

The objective of research is to understand and to examine how good is the performance of BPR Dinar Pusaka at Sidoarjo based on the use of balanced scorecard approach, especially concerning with the measurement of performance with financial perspective, customer perspective, internal business process perspective, and learning and growth perspective. Method used in this research is quantitative data analysis. Result of calculation and analysis is then used as the base for decision-making or also as the reference in making conclusion whether the performance of bank management is good or not if measured using balanced scorecard approach. This position is supported by Dahlan and Siamat, Tawaf and Tjukria, P, Kaplan and Norton, Yuwono, Sukarno, and Ichsan, Ratnawati, Mulia, Sutrisno Hadi, Husien Umar, Mulyadi, and Suharsimi Arikunto. Pursuant to the result of research, the conclusion is made as following: (1) Financial perspective at BPR Dinar Pusaka is described by the increase of the ratios of asset quality and efficiency and the decline of the ratios of capitalization, rentability and liquidity. (2) Customer perspective at BPR Dinar Pusaka is explained by the increase of customer retention and customer profitability rates and the satisfaction of saving customers and credit customers, but with the decline of customer acquisition. (3) Internal business process perspective at BPR Dinar Pusaka is indicated by the increase of receivable circulation rate, the improved timings for credit service process and saving service process, and the reduced level of uncollected receivable risk. (4) Learning and growth perspective at BPR Dinar Pusaka is reflected by the increase of employee training rate and employee satisfaction rate but with the decline of employee productivity rate.

The company when carrying out its business activities depends on the company’s capital or funds, if there is no capital or funds, the industry must try to find investors or third-party funds(DPK). The investor is any person or other entities that pledges funds with the intention of obtaining financial recovery, third party funds (DPK) are modes that come from the public or customer consisting of demand deposits, savings, and time deposits. Companies are expected to be careful when considering the company’s profits and losses because it can be a failure of the company to pay off debt and will be threatened with liquidity. Liquidity shows the company’s performance to pay off short-term financial responsibilities on time. The company’s liquidity is determined by the high current assets, namely assets that can be converted into cash which includes cash, marketable securities, receivables and inventories. This study aims to examine the effect of cash turnover, accounts receivable turnover, and inventory turnover. The sample of this research is 10 textile and garment companies listed on the Indonesia Stock Exchange (IDX) for the period 2014-2019 which were selected using the purposive sampling method. The data analysis method used in this study is a panel data regression model. Based on the results of hypothesis testing, that cash turnover has no effect on liquidity, accounts receivable turnover has no effect on liquidity, and inventory turnover has a significant negative effect on liquidity.

The purposes of this research were to analyze the sources of cash, to analyze the application of cash, to analyze the liquidity level, and to analyze the effect of source and application of cash on liquidity at the National Logistical Supply Agency of Maumere Branch Office. The results of analysis showed that in the period of 2017-2018, the sources of cash weretaken from the decrease of accounts receivable, inventory of indirect material, the increase of accumulation depreciation of building and machinery, the decrease of sales revenue bank,the increased of account payable, the increase of accrued expense, the increase of regional division connection, the increase of capital, the decrease of cash. The application of cash in 2017-2018 covered the increase of down payment, merchandise inventory and tax payable. In the period of 2018-2019, the sources of cash were taken from the increase of down payment, the increase of accumulation depreciation of building and machinery, the increase of procurement payable and tax payable, the increase of accrued expense, the increaseof regional division connection. The application of cash in the period of 2018-2019 covered the increase of accounts recerivable, the increase of merchandise inventory and inventory of indirect material, the increase of prepaid expenses, the increase of sales revenue bank, the decrease of account payable, the decrease of profit or loss accumulation, and the increase of cash.Based on the results of this research, it can be conclueded that if the cash of National Logistica Supply Agency increased, the liquidity level would also increase, meanwhile if the cash of National Logistic Supply Agency descreases, the liquidity level will also decrease. Keywords: Source of Cash, Application of Cash, Liquidity

Fenomena pemberian wasiat wajibah bagi akhli waris terhijab yang dilakukan hakim dilingkungan pengadilan Agama di Provinsi Lampung tidak terlepas dari putusan hakim Mahkamah Agung sebagai yurispudensi hakim pengadilan di bawahnya. Meskipun demikian menjadi masalah yang tidak sederhana bagi hakim pengadilan Agama provinsi Lampung menerapkan hal tersebut mengingat masyarakat Lampung menerapkan sistem kewarisan patrilineal. Fokus permasalahan dalam penelitian bagaimana teori hukum dan dasar pertimbangan hakim Pengadilan Agama Provinsi Lampung dalam memutuskan perkara waris terhadap ahli waris terhijab dan relevansinya terhadap kearipan lokal? Jenis penelitian ini termasuk penelitian lapangan sedangkan sifat ini adalah deskriptif analisis adalah suatu metode dalam meneliti suatu objek yang bertujuan membuat deskripsi, gambaran atau lukisan secara sitematis dan objektif mengenai fakta-fakta, sifat-sifat, ciri-ciri serta hubungan antara unsur-unsur yang ada atau fenomena tertentu dengan krangka fikir induktif. Tujuan penelitian ini untuk menganalisis, dan menemukan teori hukum Islam dan hukum Positif Indonesia tentang wasiat wajibah dalam sebagai artenatif hakim dalam menyelesaikan perkara waris bagi ahli waris terhijab dan relevansinya terhadap kearipan lokal.Hasil penelitian menyebutkan bahwa teori hukum dan dasar hukum pertimbangan hakim dalam memutuskan perkara ahli waris terhijab adalah pertimbangan dalam hukum Islam menggunakan teori mashlahah dharuriyah, artinya kemaslahatan dan keberadaannya sangat dibutuhkan oleh kehidupan manusia sedangkan pertimbangan hakim dalam hukum positif didasarkan pada teori Utilitarianisme, teori Sociological Juridprudence dan teori Keadilan, pada dasarnya teori-teori yang digunakan hakim pengadilan Agama provinsi Lampung telah sejalan dengan ada istiadat masyarakat Lampung yaitu bertujuan memperoleh keadilan dan kemaslahatan.

The article highlights the features of accounting receivables at the enterprise based on a comparison of national and international standards. The authors identified conceptual problems in accounting receivables and clearly outlined the differences between national and international accounting standards. An explanation of the differences in the standards themselves as the basic regulations governing the reflection of receivables in accounting. The experience of foreign countries, in particular the United States, on the peculiarities of accounting receivables is also reflected. The concept of bad receivables and its reflection in national and international standards is defined separately. An important role is played by the classification of receivables for accounting and reporting purposes. The authors identified possible threats in case of non-compliance with the rules of classification of receivables and risks to the financial stability of enterprises. An important place in the article belongs to the question of the relationship between the concepts of bad receivables and receivables to be written off, i.e. the statute of limitations has expired. It should be noted that International Financial Reporting Standards do not have an interpretation of the concept of "Accounts receivable", as defined in the Ukrainian accounting legislation. This becomes a contradictory point in the preparation of financial statements according to international standards. That is why the authors propose to apply a specific classification of receivables depending on the maturity in order to simplify the preparation of financial statements. Also the accrual of the provision for doubtful debts and the choice of the method of its calculation in accordance with national provisions (standards) of accounting and financial reporting is important. Proper and timely calculation of the doubtful debts provision gives companies the opportunity to reduce the base of income tax. Most Ukrainian companies choose the "absolute amount" method, which is a simpler and more realistic option if there are not many overdue debts. The authors also suggest options for improving the accounting of receivables in accordance with national and international standards.

The data in the financial statements and the corporate tax return must be supported by accurate and valid evidence. When the Directorate General of Taxation (DGT) as a tax authority in Indonesia conducts a tax audit by an account receivable flow test (ARFT), the taxpayer net sales can be corrected to be larger due to a lack of evidence. This paper applied a case study of a tax court decision in Indonesia by a desk-based literature study. The DGT audited a taxpayer and produced a stipulation of additional taxable income. The taxpayer did not agree with the provision and the taxpayer filed an appeal to the tax court. This paper finds the taxpayer’s unorganized and inaccurate bookkeeping leads the judges to reject the taxpayer’s appealing.

This study aims to determine how the effect of working capital and accounts receivable turnover affects the level of profit, in this case the measurement uses the level of profitability. To measure capital and accounts receivable turnover, in this study researchers used multiple linear regression analysis approach. The object of this study is located in the AN-Nisa women's cooperative which is located in North Lombok district, West Nusa Tenggara Province. The data obtained at the research location are in the form of financial reports for 6 years, from 2014 to 2019. The results of this study indicate that the ability of the An-Nisa cooperative to obtain profits is mostly influenced by the variables used in this study, namely capital and accounts receivable turnover. So that the ability to manage capital and the better governance of providing accounts receivable will have a major impact on the level of profits obtained. This can be seen from the test results of the coefficient of determination, where the ability of capital and accounts receivable turnover have an impact on the profit level of 98.40 percent

Penelitian ini bertujuan untuk menguji pengaruh receivable turn over dan cash turn over dan terhadap rasio likuiditas di perusahaan manufaktur yang tercatat Bursa Efek Indonesia Periode 2016 – 2019. Teknik pengambilan data dengan menggunakan teknik purposive sampling criteria. Perusahaan yang menerbitkan Laporan Keuangan secara berturut-turut selama periode 2016 – 2019. Analisis data adalah meggunakan regresi linier berganda, uji F simultan, uji hipotesis, uji asumsi klasik. Hasil penelitian menunjukkan bahwa variabel cash turn over berpengaruh terhadap tingkat likuiditas, receivable turn over tidak berpengaruh terhadap tingkat likuidias dan secara simultan berpengaruh terhadap tingkat likuiditas.

The article examines the features of account receivables accounting at coke enterprises in Ukraine. Different approaches for defining the «account receivable» term by domestic and foreign researchers were examined, the difference between interpretations was determined. Various approaches to the account receivable classification were explored, the classification attributes were generalized on the basis of the conducted research. It was proposed to extend the existing classification with the following attributes: by agreement with counterparties, by currency of debt, by legitimacy of occurrence. According to the added classification attributes, the types of account receivables were distinguished (сoncerted and the unconcerted account receivable on a sum and terms, for example, not confirmed claims fines; real and fictitious account receivable, that is represented in an account without actual realization of economic operation or as a result of economic operations that is confessed by a court as incompetent). The features of account receivables accounting at the PJSC “DNIPROVSKY CCP” were examined. In accordance with the chosen accounting policy, the classification of account receivables at the enterprise was highlighted. The features of registration of primary documents of origin and repayment of account receivable for various business transactions were analyzed. The features of recognition and assessment of account receivable, the procedure for forming the provision for doubtful debts were revealed, the procedure and grounds for writing off debts, the features of its reflection in the financial statements were determined. For more detailed accounting of account receivables in the enterprise, measures to improve accounting were proposed. For account receivables accounts in the enterprise, it is proposed to introduce sub-accounts for accounting of debts for which the payment deadline has not come, and debts that have not been repaid on time. For accounting the doubtful debt reserve for long-term and short-term account receivables it’s proposed to introduce separate sub-accounts to the account of the accounting of the doubtful debts reserve. Based on the proposals made the changes to the working card of accounts of the PJSC “DNIPROVSKY CCP” were developed.

Working capital (WC) determinants play a crucial role in operating activities and corporate performance in a routine firm. This paper examines the influence of WC determinants on corporate performance employing a sample of thirty-one metal and mining firms listed on the National Stock Exchange (NSE), India for 10 years from 2010-2019. Pearson's correlation and fixed effect regression models were used to estimate the explanatory variables regression coefficients on the outcome variables. ROTA, ROEQ and ROCE variables were used to ascertain performance of sample firms and results revealed a significant negative influence of WC – inventory period (INVP) and accounts receivable collection period) on corporate performance (ROTA,ROEQ & ROCE). No significant influence was observed between Corporate performance (ROTA, ROEQ & ROCE) and account Payable (AP). Moreover, Control variables corporate size (CZ) results revealed significant negative influence on corporate performance (ROTA,ROEQ & ROCE), & Debt ratio(DR) result revealed a negative significant influence on ROTA, ROEQ .The result of sales Growth (SG) indicated a positive significant influence of corporate performance (ROTA,ROEQ & ROCE). From the result of this study, it has been inferred that by reducing the INVP & ARCP the management can enhance corporate performance & eventually creating value for firm's shareholders. Through a meticulous reduction of the inventory period (INVP) & account receivable collection period (ARCP), firms can demonstrate the effective and efficient utilization of financial resources, mitigating default & liquidity risk thereby enhancing its profit. Thus, systematic utilization of working capital elements positively influences firm's performance.