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The Impact of the 2008-2009 Global Crisis on Manufacturing Firms’ Fixed Asset Purchases: The Case of Eastern Europe and Central Asia [PDF]

open access: yesFinancial Markets, Institutions and Risks, 2022
We examine the impact of the 2008-2009 Crisis on two dimensions of manufacturing firms in Eastern Europe and Central Asia, i.e., receivables collection (whether the customers pay after the delivery rather than before or on the date of delivery) and ...
Halil D. Kaya, Engku N. Engkuchik
doaj   +1 more source

USE OF TRADE RECEIVABLES AND PAYABLES ANALYSIS IN THE DECISION-MAKING PROCESS [PDF]

open access: yesEconomica, 2023
Under the current conditions of the global market economy, effective analysis and management of trade receivables and debts requires strategies aimed at improving results.
Svetlana MIHAILA   +2 more
doaj   +1 more source

HAK KREDITOR DENGAN TAGIHAN PIUTANG TERTOLAK DALAM PROSES PENUNDAAN KEWAJIBAN PEMBAYARAN UTANG

open access: yesArena Hukum, 2023
One of the stages in delaying payment of receivables obligations (PKPU) is the verification of receivables. There may be a possibility that the claim for receivables being rejected at the verification stage may occur, but there is no legal remedy that ...
Sihabudin Sihabudin, Edo Adhitama
doaj   +1 more source

The Use of Receivables as Collateral in Business Practices in Indonesia

open access: yesYuridika, 2021
This article discusses the enforceability of Article 9 of Law No. 42 of 1999 on Fiduciary Guarantee that allows the use of receivables as debt collateral in business practices in Indonesia. Receivables bound by fiduciary collateral is deemed as a special
Rio Christiawan
doaj   +1 more source

Analisis Pengendalian Piutang Hotel Z Di Jakarta Pusat

open access: yesAt-Tadbir: Jurnal Ilmiah Manajemen, 2022
The hotel industry is an industry that can support the tourism sector, including one-star to five-star hotels. This study aims to determine the development of receivables collection at Hotel Z Jakarta, where there are many variations of bad debts after ...
Haryo Wicaksono   +2 more
doaj   +1 more source

Foreign Currency Receivables Regarding Creditor Composition Agreements

open access: yesİstanbul Hukuk Mecmuası, 2022
One of the basic rules to follow when collecting foreign currency receivables within the framework of enforcement and bankruptcy law regulations is to convert foreign currency receivables into Turkish lira.
Tolga Akkaya
doaj   +1 more source

STATISTICAL ANALYSIS OF THE RECEIVABLES OF ENTERPRISES OF HOUSING AND COMMUNAL SERVICES: ACCOUNTING SUPPORT

open access: yesThree Seas Economic Journal, 2020
The branch characteristics of activity of the enterprises of housing and communal services are defined with features of management of receivables: its absence of alternative concerning partially rendered services to consumers that would directly ...
Petro Kutsyk
doaj   +1 more source

Theoretical and methodological aspects of management of receivables of the enterprise

open access: yesInnovation and Sustainability, 2023
The article summarizes approaches to determining the essence of receivables. It was determined that scientists consider the company's receivables in the following directions: as a part of products sold but not paid for by customers; as a form of lending ...
L. Tkachuk, W. Chen
doaj   +1 more source

Systematic approach to the analysis of receivables of the enterprise on the basis of statistical data

open access: yesEkonomìka Harčovoï Promislovostì, 2020
The article examines the economic literature on the approaches to the analysis of receivables of the enterprise. The sequence of receivables analysis has been made by stages: definition of purpose, objects, tasks of analysis, work on sources of ...
T. Stupnytska   +3 more
doaj   +1 more source

IMPROVEMENT WAYS OF ACCOUNTING AND INTERNAL AUDIT OF ENTERPRISE RECEIVABLES

open access: yesNauka ta progres transportu, 2014
Purpose. Determination and substantiation of ways to improve accounting and internal audit of receivables at the enterprises. Methodology.The basic principles and ways for improvement of accounting and internal audit systems that should help Ukrainian ...
V. D. Zelikman, YU. A. Sonina
doaj   +1 more source

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