Results 21 to 30 of about 72,844 (255)

THE CONCEPT OF RECEIVABLES AND SOME ISSUES OF ITS REGULATION

open access: yesREVIEW OF TRANSPORT ECONOMICS AND MANAGEMENT, 2022
The purpose is to substantiate the importance of receivables in the accounting system and the overall management process of the enterprise through the analysis of statistics, to reveal the essence of the concept of "receivables" in the regulatory and ...
І. V. Lenko, А. Коliesnichenko
semanticscholar   +1 more source

The Effect of Cash Turnover and Receivables Turnover on Return on Assets (ROA) in Manufacturing Companies in The Healthcare Sector of The Pharmaceutical Industry Listed on The IDX in 2016-2020

open access: yesJurnal Ekonomi & Bisnis JAGADITHA, 2022
This study aims to examine the effect of cash turnover and accounts receivable turnover on Return on Assets (ROA) in manufacturing companies in the pharmaceutical industry health sector.
Defia Riski Anggarini   +2 more
semanticscholar   +1 more source

INTERNAL CONTROL SYSTEM ANALYSIS ON ACCOUNT RECEIVABLES IN E-RN TRADING BUSINESS

open access: yesThe Accounting Journal of Binaniaga, 2021
Large bad debt will disrupt cash flow in the business. This study aims to determine how the implementation of COSO-based internal control in the E-RN Trading Business. This research was conducted in Pekanbaru City, Riau.
Nicholas Renaldo   +4 more
semanticscholar   +1 more source

Company liquidity as a reflection of receivables and payables management

open access: yesEntrepreneurship and Sustainability Issues, 2021
A reliable statement of a company's financial position can be obtained by analyzing its ability to pay its liabilities. A financially stable company can pay its liabilities, and a company in financial difficulties has problems with this.
Nora Štangová, Agneša Víghová
semanticscholar   +1 more source

Application of Data Mining Using the K-Means Algorithm in Rural and Urban Land and Building Tax (PBB-P2) Receivables Data in Bantul Regency

open access: yesJournal of Physics: Conference Series, 2021
The rural and urban land and building tax (PBB-P2) receivable amount in Bantul is quite large. As of December 31, 2019, there were 3,344,145 PBB-P2 objects, worth for IDR 114,984,991,600.
H. D. Aprilia, D. Agustiani
semanticscholar   +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

SCIENTIFIC APPROACHES TO DEFINING, REGULATING AND RESEARCHING ENTITY ACCOUNTS RECEIVABLE [PDF]

open access: yesEastern European Journal of Regional Studies, 2023
. In the process of carrying out economic activities, each entity engages with various business partners, governmental bodies, personnel, and others. Consequently, the relationships formed often result in the emergence of receivables, owing to the time ...
Nicolai JIERI   +2 more
doaj   +1 more source

Effect Of Receivables, Inventories, and Payables On Working Capital

open access: yesJournal Research of Social Science Economics and Management, 2021
This study aims to analyze the effect of receivables, inventories, and payables on working capital. Receivables are measured by dividing total credit sales by the company's average receivables, inventories are measured by dividing the total cost of goods
Dian Oktavia, Menik Indrati
semanticscholar   +1 more source

The Standings of Tax Receivables in Bankruptcy Cases : A Study on Managing and Settling Assets

open access: yesSyiah Kuala Law Journal, 2021
The state's privilege right to tax receivables in bankruptcy cases is regulated differently under various laws and court decisions in Indonesia. In general, tax receivables in bankruptcy have privilege position over other creditors, including secured ...
Sunarmi Sunarmi   +2 more
semanticscholar   +1 more source

What Is the Experience of Companies in Accounting for Impairment of Receivables?

open access: yesScientific Papers of the University of Pardubice, Series D: Faculty of Economics and Administration, 2021
Account receivables constitute a significant portion of current assets, and the issue of receivables management is studied from many aspects and in many different contexts and levels.
Marie Paseková   +3 more
semanticscholar   +1 more source

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