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Journal articles on the topic 'Account receivable'

Author: Grafiati

Published: 4 June 2021

Last updated: 25 July 2025

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1

Kemarska, Liliia. "THE FEATURES OF ACCOUNT RECEIVABLES ACCOUNTING AT COKE ENTERPRISES." ECONOMIC BULLETIN OF THE DNIPROVSK STATE TECHNICAL UNIVERSITY, no. 1(2) (June 2, 2021): 100–110. http://dx.doi.org/10.31319/2709-2879.2021iss1(2).232598pp100-110.

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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.

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2

Gurung, Rajesh, and Purna Man Shrestha. "Assessment of Receivable Management on the Financial Performance of NEA." NCC Journal 8, no. 1 (2023): 12–21. http://dx.doi.org/10.3126/nccj.v8i1.63152.

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This research examined the influence of effective management of receivables on the financial performance of the Nepal Electricity Authority (NEA), the sole electricity supplier in the country, with a specific emphasis on how effective receivables management influences its profitability. Within challenges such as seasonal power output adjustment and increasing unpaid dues, this research emphasizes the need for effective management of receivables for the enterprise's financial sustainability. This study uses multiple regression analysis of annual data from 2013 to 2022 to look into the connectio

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3

Azzahra Syafiya Syaebani, Vidia Ayu Satyanovi, Lina Nur Ardila, and Andy Supriyadi. "Evaluation of Account Receivables Management to Prevent Possible Company Losses as a Result of Uncollectible Accounts Receivables at PT Askrindo (Persero) of the Surakarta Branch Office." AKUMULASI: Indonesian Journal of Applied Accounting and Finance 1, no. 2 (2022): 111–21. http://dx.doi.org/10.20961/akumulasi.v1i2.374.

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This research was conducted at PT Askrindo (Persero) of the Surakarta Branch Office. This study aimed to investigate the management of accounts receivable and the implementation of the management of accounts receivable running within the company whether they are in accordance with the policies in force in the company. This study uses descriptive data analysis method. The results of this study indicate that the implementation of accounts receivable management at PT Askrindo (Persero) of the Surakarta Branch Office, which includes the recognition, recording, classification, and accounts receivab

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4

Rahayu, Ketut Eny, C. Ardina, and M. Sumartana. "Analysis of Uncollectible Receivables and Their Impact on Profitability at The Legian Bali." Journal of Applied Sciences in Accounting, Finance and Tax 3, no. 2 (2020): 152–57. http://dx.doi.org/10.31940/jasafint.v3i2.2144.

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The application of a credit system is one strategy that could be used by a company to increase sales. Sales made on credit will automatically increase account receivable and if accounts receivable not appropriately managed, it can become uncollectible accounts. This study aims to determine the condition of uncollectible accounts and their impact on profitability at The Legian Bali. The data used in this research are credit sales, account receivable aging schedule, accounts receivable policy data, and profit/loss data. The data collected by conducting interviews, documentation and observation.

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5

Fransisca Candra Sutrisno and A. Soerjowardhana. "The Role Of Account Receivables In Handling Delays In Billing Account (Invoices) At The Aruss Hotel Semarang." International Conference on Education, Social Sciences and Technology (ICESST) 2, no. 2 (2023): 65–76. http://dx.doi.org/10.55606/icesst.v2i2.285.

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This final project aims to explain the role of accounts receivable in handling delays in collection of receivables (invoices) at the Aruss Hotel Semarang. The data collection method used in this study is a study of secondary documents, so that accurate data can be obtained regarding the role of efforts to handle late collection of receivables. There are various causes for late payment of receivables, one of which is the length of time for disbursing funds so that payments exceed the due date given. The results that can be obtained from this study are that accounts receivable have an important

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6

Effendy, Marwan, Yoyon Supriadi, and Nyuantasari Nyuantasari. "Analisis Perputaran Persediaan Dan Perputaran Piutang Terhadap Kinerja Kemampulabaan Perusahaan." Jurnal Ilmiah Manajemen Kesatuan 3, no. 3 (2015): 188–202. http://dx.doi.org/10.37641/jimkes.v3i3.832.

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Inventory turnover and accounts receivable turnover has a strong relationship in generating profitability of the company. Inventory turnover and accounts receivable tumover that will either lead to good profitability as well. The purpose of this study was to determine how the inventory turnover company, how the accounts receivable turnover company, how inventory turnover influences the profitability of the company, how the accounts receivable tumover influence the profitability, how the inventory turnover and receivables turnover influence the profitability. The research method was used a desc

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7

Gerasimova, L. "Accounting and Analytical Mechanism for Managing Accounts Receivable in Construction." Auditor 7, no. 2 (2021): 39–50. http://dx.doi.org/10.12737/1998-0701-2021-7-2-39-50.

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Th e article considers the mechanisms of accounting and analysis of accounts receivable in the construction industry. Th e author highlighted the accounting tools that are used by construction companies, depending on the territorial and technological features of the industry. Th e issue of determining the size of the construction company’s own funds, taking into account diff erent types of receivables, is considered. A methodology for analyzing accounts receivable in the construction industry is proposed in order to optimize the size of accounts receivable of construction companies.

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8

Liudmyla, Jaremenko. "FORMATION OF ACCOUNTING INFORMATION OF ACCOUNTS RECEIVABLE AND ACCOUNTS PAYABLE." University Economic Bulletin 36/1 (April 17, 2018): 147–54. https://doi.org/10.5281/zenodo.1219770.

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The subject of the study is theoretical, methodological and practical aspects of accounting for accounts receivable and payables. The purpose of the study is to determine the peculiarities of management of accounts receivable and payables at Ukrainian enterprises. Methodology of work. The work is performed on the results of research of modern domestic and foreign views on the peculiarities of management of accounts receivable and payables. Results of work In the article the essence of receivables and accounts payable is considered. The features of the management of accounts receivable and paya

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9

BONDARENKO, Olha, and Iryna MASIUK. "Ways to improve minimization of receivables and payments and management by them." Economics. Finances. Law, no. 4 (April 17, 2020): 26–29. http://dx.doi.org/10.37634/efp.2020.4.5.

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Introduction. To date, every entity has faced accounts receivable and payable. There are times when debt becomes overdue. An entity cannot repay its debt because debtors do not repay their debt. In fact, receivables and payables are closely linked, which in turn has a negative effect on the balance sheet and financial performance of any counterparty. This article discusses cases of arrears and ways of overcoming (reducing) accounts receivable and payables. The purpose of the paper is to study the factors that influence the increase in accounts receivable and payable within the internal and ext

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10

Rifqi, Naufal, and Agus Iskandar. "Seleksi Pemilihan Staff Account Receivable dengan Penerapan Sistem Pendukung Keputusan Kombinasi Metode WASPAS dan ROC." Journal of Computer System and Informatics (JoSYC) 5, no. 1 (2023): 127–35. http://dx.doi.org/10.47065/josyc.v5i1.4619.

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Appropriate Account Receivable staff must be qualified, have skills, and exhibit traits that are suitable for the duties and responsibilities associated with receivables management. Errors in staff selection can potentially create problems in the management of receivables, result in delays in the collection of funds, and pose a greater risk of loss to the company. Therefore, the selection and selection of qualified Account Receivable Staff is a very key factor in achieving optimal financial performance. Selection in the selection of Account Receivable staff has several criteria, namely Educati

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11

Danylkiv, Khrystyna, Khrystyna Gorbovа, and Yurii Paida. "Application of ABC and XYZ-analysis to optimize receivables (on the example of "Komunpostach" LLC)." INNOVATIVE ECONOMY, no. 1-2 (2020): 59–64. http://dx.doi.org/10.37332/2309-1533.2020.1-2.9.

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Purpose. The aim of the article is to carry out a detailed analysis of the effect of receivables on the economic activity of the entities in terms of market relations and providing specific recommendations on their effective use and circulation in the activities of LLC "Komunpostach". Methodology of research. General and special methods of scientific knowledge are used in the course of the research, namely: critical analysis, scientific abstraction and generalization of scientific experience from modern theoretical researches (while studying theoretical principles and scientific approaches to

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12

Saifudin, Saifudin, and Miftachus Sa'adah. "THE EVALUATION OF BUSINESS RECEIVABLES USING COSO, RECEIVABLE TURNOVER (RTO), AVERAGE COLLECTION PERIOD (ACP), AND AGING OF ACCOUNT RECEIVABLE (AAR) INTERNAL CONTROL APPROACH MODELS (Case Study at PT Voltech Pratama Semarang)." Economics and Business Solutions Journal 3, no. 1 (2019): 19. http://dx.doi.org/10.26623/ebsj.v3i1.1477.

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Account Receivables are one important thing of assets. The increase and decrease in account receivables affects the company's operational cash flows directly. Therefore, internal control is needed for every company. The existence of good and regular internal control in managing receivables, the company leadership will obtain reports that are useful to increase the effectiveness of the company. This research was conducted at PT Voltech Pratama Semarang starting from October to November 2018. The type of research used was descriptive type of research, the type of data used was primary data and s

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13

Manurung, Amran. "PENGARUH PENJUALAN DAN PERPUTARAN PIUTANG TERHADAP PROFITABILITAS (Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2017-2019)." Visi Sosial Humaniora 2, no. 1 (2021): 99–115. http://dx.doi.org/10.51622/vsh.v2i1.375.

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This study aims to know the effect of sales and account receivables turnover on profitability in manufacturing companies in the consumer goods and industrial sector listed on Indonesian stock exchange for 2017-2019 period. The independent variables in the study are sales and accounts receivable turnover. The dependent variable was profitability. The sample in this study was manufacturing companies in the consumer goods and industrial sector listed on the Indonesian stock exchange from 2017-2019, namely 27 companies. They were taken by purposive sampling technique and 81 datawere taken. The met

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14

Djunur, Imran. "PENERAPAN PRINSIP PENGUNGKAPAN LENGKAP AKUN PIUTANG PERPAJAKAN PADA LAPORAN KEUANGAN PEMERINTAH PUSAT TA 2017-2019." Jurnal Wahana Akuntansi 15, no. 2 (2020): 125–52. http://dx.doi.org/10.21009/wahana.15.022.

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In order to be widely used by users of financial statements, information related to tax receivable accounts in LKPP must meet the Full Disclosure Principle relate to assets, liabilities and equity either through faces or Notes to Financial Statements. Complete information will prevent users from misleading and improper decision making or opinions on the financial condition and performance of the central government. This study focuses on the disclosure of information on tax accounts receivable at LKPP because the account has significant value and gets the attention of LKPP users. Through this r

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15

Parwita, Wayan Gede Suka, and I. Gusti Ayu Ari Ardini. "Sistem Pengelolaan Piutang Pada PT. Human Resources Provider Menggunakan Metode Analisis Aging Schedule dan Simple Additive Weighting." Jurnal Sistem Informasi dan Komputer Terapan Indonesia (JSIKTI) 1, no. 3 (2019): 153–64. http://dx.doi.org/10.33173/jsikti.30.

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PT. Human Resources Provider as known as HR Pro is one of outsourcing company. HR Pro provide man power solutions to Human Resources Department at your company. Term of payment between HR Pro and the client are using cash advance payment or charged after payroll process done. Payment system like this can affect to cash flow because almost 90% of company revenue established as receivable in advance. The aim of this research are given solutions to help finance staff for manage account receivable. Account receivables will be sorted from highest to lowest value’s from the results of the calculatio

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16

Et. al., Paulus Sugianto Yusuf,. "The Role of Control of Internal Business Receivables in Supporting the Effectiveness of Receiving Business Receivables (Case Study at PT X)." Turkish Journal of Computer and Mathematics Education (TURCOMAT) 12, no. 4 (2021): 789–95. http://dx.doi.org/10.17762/turcomat.v12i4.564.

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The research method used in this study is explanatory research. The population in this study was all employees at PT. X Home and Brach Office. Data collection techniques used in this study was using questionnaires with a total sample of 60 respondents. The program used in analyzing data uses SPSS Version 24. Based on the result of the study, it shows that Account Receivable Internal Control and Accounts Receivable Receipt Effectiveness is included in the good category. The result of the study also showed that account Receivable Internal Control in contributing to Accounts Receivable Receipt Ef

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17

Bawani, Anak Agung Gek Sri, I. Gusti Ayu Astri Pramitari, and Ketut Nurhayanti. "The Analysis of Accounting Treatment of Account Receivable Based on PSAK No. 50 and PSAK No. 55 at PT Wahana Boga Nusantara." Journal of Applied Sciences in Accounting, Finance, and Tax 4, no. 2 (2021): 105–10. http://dx.doi.org/10.31940/jasafint.v4i2.105-110.

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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 sta

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18

Gamasti, Millenia Tri, and Supatmi Supatmi. "Apakah Tunneling Menurunkan Kinerja Perusahaan? Studi Pada Industri Manufaktur di Indonesia." Owner 7, no. 1 (2023): 644–55. http://dx.doi.org/10.33395/owner.v7i1.1236.

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This research aims to determine the effect of related party transactions tunneling on the manufacturing industry accounting performance and market performance. We believe that the higher the tunneling through related party transactions carried out by the company, the lower the company's performance. Related party transactions are measured by related party transactions with account receivable, other receivable and assets other than account receivables and other receivables.This research sample is 175 manufacturing industry companies listed on the Indonesia Stock Exchange (IDX) during 2018-2020

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19

Peng, Yunxiang, and Guixian Tian. "Intelligent Optimization Model of Enterprise Financial Account Receivable Management." Journal of Applied Mathematics 2024 (January 27, 2024): 1–9. http://dx.doi.org/10.1155/2024/4961081.

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As a key component of enterprise assets, accounts receivable play an important role in enterprise financial management and determine the long-term development of enterprises in the later period. In order to minimize the financial risk brought by the credit sales of enterprises, this subject studies the intelligent optimization of enterprise financial account receivable management. BP neural network and K-means clustering algorithm are used to evaluate the risk of account receivable and the owner’s credit, respectively. The account balance accounts for 45.20% of the total amount, and the risk r

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20

Slesarenko, G. V., and T. D. Bobyleva. "ROLE OF ACCOUNTS RECEIVABLE IN ACCOUNTING (FINANCIAL) STATEMENTS." Bulletin of Udmurt University. Series Economics and Law 32, no. 4 (2022): 656–61. http://dx.doi.org/10.35634/2412-9593-2022-32-4-656-661.

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Receivables in the financial statements are an important element that reflects the amount of an organization's funds diverted from turnover, those that are expected to be received in the near future. At the same time, receivables differ in terms of maturity, quality and it is necessary to analyze them in order to understand what share of the total amount of debt will actually return to the turnover of the organization. For analysis, you need to set up the accounting and analytical collateral system so that the entire accounts receivable management system is tailored to the needs of the users o

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21

Emmanuel Mitaire TARURHOR (Ph.D) and Akanni Atanda OWOLABI. "ACCOUNT RECEIVABLE AND INVENTORY CONVERSION MANAGEMENT AS DETERMINANTS OF CORPORATE FINANCIAL PERFORMANCE: EVIDENCE FROM PUBLICLY QUOTED NIGERIAN FIRMS." Finance & Accounting Research Journal 4, no. 5 (2022): 271–80. http://dx.doi.org/10.51594/farj.v4i5.418.

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In this study, we examined whether account receivable and inventory conversion management (ICM) serve as a determinant of corporate financial performance. Ex-post facto design was used and sample of seventy-six (76) firms across various non-financial firm’s sectors were employed. Panel data were obtained from 2011-2019; data obtained were analyzed via descriptive (mean, median, standard deviation, minimum and maximum values, kurtosis, skewness and correlation matrix), diagnostic statistics (variance inflation factor, and unit root) and inferential (fixed and random effects model and Hausman sp

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Дедова, О. В., та Л. В. Ермакова. "Отдельные аспекты бухгалтерского учета дебиторской задолженности в торговой организации". Bulletin of Science and Practice 266, № 8(9) (2016): 168–74. https://doi.org/10.5281/zenodo.60258.

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В статье рассматриваются отдельные особенности учета дебиторской задолженности в торговых организациях с учетом специфики деятельности субъектов торговли. Приведена характеристика используемых бухгалтерских счетов для отражения дебиторской задолженности и примеры бухгалтерских проводок по ее формированию и погашению. The article considers some features of the account receivables in trade organizations taking into account specifics of activity of subjects of trade. The characteristics of the used chart of accounts to reflect accounts receivable and examples of journal entries in its emerge

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23

Prayogo, Utomo, and Agnes Utari Widyaningdyah. "Developing accounts receivable accounting information systems for banks retention in real estate companies." Journal of Business and Information Systems (e-ISSN: 2685-2543) 4, no. 2 (2023): 128–40. http://dx.doi.org/10.36067/jbis.v4i2.142.

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Real estate companies have this specific retention account receivable due to revenue recognition. The problem was demands to maintain the reliability of receivable balances stated in the balance sheet and to provide comprehensive information on retention receivables for the collection management process. It is necessary to develop an accounting information system for the retention of account receivables at the company. This study aims to develop an Accounting Information system using the waterfall model of the SDLC method. The current system needs to be improved in supporting the reliability o

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Kim, Yon Mi. "Presented Articles : Account Receivable Financing." Commercial Law Review 34, no. 3 (2015): 253–87. http://dx.doi.org/10.21188/clr.34.3.6.

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Ilham, Rico Nur, Irada Sinta, Mangasi Sinurat, and Muammar Khaddafi. "THE CONCEPT OF GOOD CORPORATE GOVERNANCE IN A LIMITED LIABILITY COMPANY'S ACCOUNT RECEIVABLE POLICY FOR POTENTIALLY INSOLVENT COMPANIES." Pena Justisia: Media Komunikasi dan Kajian Hukum 23, no. 2 (2024): 1162. http://dx.doi.org/10.31941/pj.v23i2.4243.

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<table width="574" border="0" cellspacing="0" cellpadding="0"><tbody><tr><td valign="top" width="366"><p><em>The application of Good Corporate Governance (GCG) concept in receivable policies is crucial, especially for companies facing potential bankruptcy. This research aims to explore how the GCG concept can be implemented in the receivable policies of limited liability companies facing bankruptcy risks. The introduction explains the urgency of GCG in managing receivables and the potential negative impact if not managed properly. The research of tisn method

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KOVALEVA, V. D., O. A. MIRGORODSKAYA, and L. V. IONIDI. "OPTIMIZATION OF ACCOUNTS RECEIVABLE." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 3, no. 4 (2021): 122–27. http://dx.doi.org/10.36871/ek.up.p.r.2021.04.03.017.

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The article is devoted to the urgent problem of managing accounts receivable of an economic entity based on establishing the optimal amount of accounts receivable, developed an algorithm for optimizing accounts receivable, investigated options for determining the period of payment deferral, disclosed factors that affect the period of the maximum delay in payment of buyers and customers without additional financing and taking it into account.

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Bereprebofa, D., M.T. Sinebe, and J.E. Akpotu. "WORKING CAPITAL MANAGEMENT AND FIRMS' FINANCIAL PERFORMANCE: EVIDENCE FROM LISTED NIGERIAN FIRMS." GPH-International Journal of Business Management 06, no. 11 (2023): 01–11. https://doi.org/10.5281/zenodo.10071335.

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<strong>This study investigated the influence of Working Capital Management (WCM) on the financial performance of publicly listed companies in Nigeria. The analysis of secondary data from the period of 2012 to 2021 employed the utilization of cash conversion cycle, Account Receivable Management, and Account Payable Management metrics. The findings of the study indicate that there is statistically significant relationship between the cash conversion cycle and financial performance. The management of cash conversion cycle, accounts receivable and accounts payable showed a statistically significa

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Sari, Meri Mayang, Tuti Nurhaeni, and Abdul Musonip. "Sistem Informasi Monitoring Pembayaran Piutang Penjualan Berbasis Web." ijacc 4, no. 1 (2023): 5–13. http://dx.doi.org/10.33050/ijacc.v4i1.2667.

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Progress and development of information technology occur quickly. This encourages business entities or companies to use information technology to support the development of employee performance to make it easier and more efficient. The application of information systems in various fields is now also widely used, one of which is in the field of accounting. However, not all companies have implemented a web-based information system, one example at PT. Sarana Anugerah Perdana. Problems that occur at PT. Sarana Anugerah Perdana is a credit payment monitoring system that still uses semi-computerizat

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Odey, Clement Afo, Samson Joshua, and Moses George Etoma. "Enhancement Mechanism of Small and Medium Scale Enterprise for Valuable Administration of Account Receivable and Inventory Management in Cross River State Nigeria." Journal of Entrepreneurship and Project Management 8, no. 1 (2023): 28–40. http://dx.doi.org/10.47941/jepm.1238.

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Purpose: This study was carried out to determine the Enhancement mechanism of small and medium scale enterprise for valuable administration of account receivable and inventory management in cross river state Nigeria. Methodology: Two research questions and two null hypotheses were formulated to guide the study. Descriptive survey research design was used in carrying out this study, with total population of 437 registered SMES. The sample size of two hundred and ten (210) Small and Medium Enterprises was drawn for the study using Taro Yamen formulae .the sample which is made up of One hun

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Meliawati, N. P., I. M. Ariana, and I. G. M. Karma. "Accounting Treatment of Accounts Receivable and its Effect on Financial Statements and Account Receivables Collectability at The Royal Santrian Luxury Beach Villas." Journal of Applied Sciences in Accounting, Finance, and Tax 2, no. 2 (2019): 142–48. http://dx.doi.org/10.31940/jasafint.v2i2.1542.

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he Royal Santrian Luxury Beach Villas applies a credit policy in their operations. The credit policy applied by the company must get more attention then cash sales because it will generate receivables. The Financial Accounting Standard states that a company needs to determine the interpretation of accounts with the aim of disclosure of financial statements can have a positive impact on the feasibility of financial statements, both for companies and parties outside the company. The analysis technique used in this study is a comparative descriptive analysis technique with quantitative discussion

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Svitlana, Filyppova, Saadzhan Valentina, and Muntian Ekaterina. "Factoring – as a form refinancing of accounts receivables in modern terms." Economic journal Odessa polytechnic university 3, no. 5 (2018): 78–87. https://doi.org/10.5281/zenodo.2355529.

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In the course of research: the analysis of accounts receivables of economic entities in modern conditions and instruments for its refinancing; the problem of growth of accounts receivable and search of instruments for its refinancing; defined concepts, content and types of factoring taking into account the risk factor; comparison of factoring with bank lending; clarified and comparable terms of provision of factoring services by banks. Investigating such a financial instrument as factoring provides a basis for its widespread use in the economic activities of Ukrainian enterprises for refinanci

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Mayasari, Mega, and Angga Andrian. "Policies and Procedures Review of the Management of Account Receivable in Swiss-Belhotel Harbour Bay Batam." Journal of Applied Accounting and Taxation 1, no. 2 (2016): 109–15. https://doi.org/10.5281/zenodo.1306823.

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This research aims to find out how the management of accounts receivable in Swiss-Belhotel Harbour Bay Batam run followed the existing policies and procedures. This is a qualitative research with descriptive analysis. The method of data collection was done through observation and documentation. Study results has concluded that credit given without a contract between company and customers raise the highest risk of accounts receivable loss. In addition, there is no strict sanctions for the delay settlement of account receivable. This research suggests that the company should follow the procedure

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Setiyanto, Adi Irawan, and Nurzilla Nurzilla. "PENGARUH PIUTANG DAN UKURAN PERUSAHAAN TERHADAP SALES GROWTH." JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS 7, no. 1 (2019): 56–65. http://dx.doi.org/10.30871/jaemb.v7i1.1088.

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This study aims to obtain empirical evidence of several factors that affect the company's sales growth, namely the influence of Accounts Receivable, Firm Age and Firm Size to Sales Growth of companies in the manufacturing sector of consumer goods listed on the Indonesia Stock Exchange (IDX) period 2012-2016. The dependent variable of sales growth is measured by the proxy of the company's sales amount. Independent Variables Receivables are measured by the firm's receivable account value, the firm's age variable is measured by age since the company stands and the firm size variable is measured b

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Theofanny, Gracia, Sugiyanto Sugiyanto, and Fitriana Dewi Sumaryana. "Pengelolaan Piutang Pola Channeling Melalui Penyesuaian Sistem Akuntansi Pada Koperasi." Coopetition : Jurnal Ilmiah Manajemen 15, no. 3 (2024): 409–18. https://doi.org/10.32670/coopetition.v15i3.4794.

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The KSP Sumber Makmur Karyawan’s Balance Sheet Report shows 70% of the total cooperative assets in the form of account receivables, if further analysis shows that the distribution of loans in the Cooperative comes from its own capital and also loan capital through channeling pattern, at KSP Sumber Makmur Karyawan one of them with a channeling pattern receivable accounting system. This pattern involves a third party, namely the Bank for financing loans to members. This study aims to analyze the management of account receivables from loan capital adjusted to the accounting system in order to pro

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Lexi Pranata Budidharmanto, Lexi Pranata Budidharmanto, and Deviyanti Lunardi Deviyanti Lunardi. "FUNGSI ACCOUNT RECEIVABLE TERHADAP KELANCARAN ARUS KAS DI FAIRFIELD BY MARRIOT SURABAYA." EKONOMIKA45 : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan 7, no. 2 (2020): 146–52. http://dx.doi.org/10.30640/ekonomika45.v7i2.136.

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Abstract Types of receipts at hotels can be divided into cash receipts and receivables where guests who come can come from individuals and companies. Cash payments can also be through bank transfers from a savings account or through a credit card. The continuity of the hotel business is very dependent on the smooth reception of all guests. The challenge occurs when the receivables are due but there is no repayment, or only partial payment is paid so that the Account Receivable plays a very important role in the smooth flow of cash and a review of the receiveable account function is needed for

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Fayzieva, Munisa, Alfira Sofia, Ida Farida Adi Prawira, and Yusupov Komaliddin Bakhtiyor Ugli. "Sector-Specific Practices of Account Receivables in the Shanghai Stock Market." Journal of Islamic Contemporary Accounting and Business 3, no. 2 (2025): 1–8. https://doi.org/10.30993/jicab.v3i1.507.

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This study investigates the relationship between Price Close and Accounts Receivable (A/R) across five economic sectors: Technology, Consumer Cyclicals, Healthcare, Basic Materials, and Energy. A 2023 dataset of sector-specific financial metrics was analyzed using regression techniques to assess the impact of stock price movements on receivables management, with sector-specific coefficients calculated to explore distinct credit practices across industries. The results show a moderate positive correlation (r = 0.522) between Price Close and A/R, indicating that higher stock prices generally cor

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Sembiring, Indriana. "PENGENDALIAN SETIAP REKENING TERHADAP EFEKTIVITAS ARUS KAS PT. ABC." Jurnal Organisasi dan Manajemen 14, no. 2 (2018): 161–70. http://dx.doi.org/10.33830/jom.v14i2.161.2018.

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This study research aims to analysis how the accounts receivable control to effectivity of cash flow PT. ABC. The analysis performed is: analyzing the management of receivables system in the control and manage of the accounts receivable of the company. Data obtained from the company in the Financial report data form of period July 2013-June 2014. The analysis in this study has used the descriptive analysis, trend analysis, cash conversion cycle analysis, and Financial ratio analysis. The results of this research study indicate that PT. ABC implements a management, processing to manage and cont

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Rakhman, Arif, Heikal Muhammad Zakaria, and Gusganda Suria Manda. "FACTORS AFFECTING RETURN ON ASSETS." International Journal of Business Review (The Jobs Review) 2, no. 1 (2019): 19–28. http://dx.doi.org/10.17509/tjr.v2i1.17772.

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The objective of this research is to examine factors affecting return on assets such as cash turnover and account receivable turnover of food and beverage firm listed in Indonesia Stock Exchange. Source of data used in this study is financial statements as secondary data based on purposive sampling technique. The results showed that cash turnover does not significantly influence return on assets, this is because the value of t count is 0.558 greater than t table 2.030 so that H0 is rejected. And then, account receivable turnover significantly influence return on assets, this is based on the va

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Asih, Ni Putu Divta Yuni Sami, Eddy Muntina Dharma, and Ni Made Estiyanti. "SISTEM PEMANTAUAN PEMBAYARAN PIUTANG NASABAH BERBASIS WEBSITE PADA PT. GUNA ARTHA KENCANA." Smart Techno (Smart Technology, Informatics and Technopreneurship) 2, no. 1 (2020): 22–33. http://dx.doi.org/10.59356/smart-techno.v2i1.15.

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This study aims to find out how Website Based Customer Accounts Receivable Monitoring System at PT. Guna Artha Kencana. This study uses a qualitative research approach, the subject of this research id Debt Payment Monitoring System at PT. Guna Artha Kencana. The object of this research is the financial manajer of PT. Guna Artha Kencana. The method used in this research is the Linear Sequential Model, the data collection method used is interviews to obtain primary data and literature studies to obtain secondary data and to design using the Laravel Framework and PHP programming. The results of t

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Nusa, Sarah Anastasya Putri, Robert Lambey Lambey, and Peter Kapojos. "Analysis of Internal Control to Account Receivable Service at PT. Bosowa Berlian Motor Manado." International Journal of Business and Applied Economics 2, no. 4 (2023): 705–20. http://dx.doi.org/10.55927/ijbae.v2i4.5421.

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Internal control is an activity that occurs within the company, namely by paying attention to the performance of each part of the company to determine if it is in accordance with applicable standards or regulations to achieve company goals. The purpose of this study is to find out about the course of internal control on Receivables that occurs at PT. Bosowa Berlian Motor Manado. The type of research used is descriptive-qualitative, with data collection techniques namely observation, interviews, and documentation. Based on the research results, using components from COSO that relate to internal

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Hurenko, Tamara. "Accounting information as the basis for development a receivables management strategy." Acta Academiae Beregsasiensis. Economics, no. 2 (December 22, 2022): 232–39. http://dx.doi.org/10.58423/2786-6742/2022-2-232-239.

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The accounting and financial system created at the enterprise must ensure its solvency and liquidity. We constantly need funds that can be quickly converted into money in time and at the lowest cost. The most liquid assets are cash due to which quick payment is made according to current settlements. Accounts receivable that are expected to be settled within 12 months after the reporting date are those assets that take some time to convert into available funds. Accounts receivable, its size at the enterprise, the conditions set by the company for its timely repayment by various debtors is the m

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Hendarti, Henny, Leonard Leonard, Agus Thamrin, and Yohanes Yohanes. "Evaluasi Sistem Informasi Penjualan dan Piutang Dagang pada PT. LMY." ComTech: Computer, Mathematics and Engineering Applications 2, no. 1 (2011): 99. http://dx.doi.org/10.21512/comtech.v2i1.2720.

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The purpose of this research is to evaluate and test the reliability of sales and accounts receivable information system of PT. LMY in order to help overcome the problems faced by the company. The methods used are literature review and field researches such as interviews, checked-question lists, observations and analysis. Audit around the Computer is used as the audit method. The evaluation results in some discoveries of the advantages and disadvantages of the sales and account receivable information systems used, where the disadvantages allow for the potential risks. The conclusion based on t

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JONAH, Ngbomowa Moses, ThankGod Obutor IMO, and Kingdom Uchenna NWANYANWU. "Trade Receivable Management and Financial Performance of Listed Consumer Goods Companies in Nigeria." Journal of Accounting and Financial Management 8, no. 8 (2023): 113–28. http://dx.doi.org/10.56201/jafm.v8.no8.2022.pg113.128.

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The general purpose of this study is to determine whether trade receivable influences the financial performance of listed consumer goods companies in Nigeria. The specific objectives are: to ascertain if Account Collection Period (ACP) influences Net Profit Margin of listed consumers goods companies in Nigeria, to investigate if Account Receivable Turnover (ART) influences Net Profit Margin of listed consumer goods companies in Nigeria, to evaluate if Account Collection Period (ACP) influences Return on Asset of listed consumer goods companies in Nigeria, to determine if Account Receivable Tur

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Priseillia Santoso, Rut Oryza, Magdalena Nany, and Suprayitno Suprayitno. "FAKTOR-FAKTOR YANG MEMPENGARUHI TINGKAT KESEHATAN PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA." Jurnal Akuntansi dan Sistem Teknologi Informasi 16, no. 3 (2020): 280–93. http://dx.doi.org/10.33061/jasti.v16i3.4436.

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Few researches on financial distress give different results of predicting a company’ s financial distress. Financial distress is an early warning of bankruptcy, that a company has a financial failure, so that if it is not quickly well handled and getting worse, it goes to bankruptcy. The objective of this research was to give empirical evidence about the effects of net income/equity, total liabilities/total assets, sales growth, cost of goods sold/inventory, sales/account receivable, account receivable/total assets on company’s financial health both partially and simultaneously. Thirty one fin

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KULIKOVA, Lidiya I., and Edvard S. GARYNTSEV. "Presentation and disclosure of information on receivables in the accounting (financial) statements of commercial organizations." International Accounting 25, no. 6 (2022): 628–45. http://dx.doi.org/10.24891/ia.25.6.628.

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Subject. This article examines the current state and prospects for the formation and disclosure of information about receivables in accounting (financial) statements in accordance with the Russian accounting standards. Objectives. The article aims to study the current practice of presenting information on receivables in the accounting (financial) statements of Russian organizations of various sectors of the economy and determine the main directions for improving the formation of information. Methods. For the study, we used a comparative analysis, observation, comparison, and systematization. R

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Lestari, Anisya, Febriyani Eka Supriatin, and Agustina Eka Harjanti. "THE EFFECT OF ACCOUNT RECEIVABLE TURNOVER AND CASH TURNOVER ON LIQUIDITY AT PT PLN PERSERO." AKUMULASI: Indonesian Journal of Applied Accounting and Finance 1, no. 1 (2022): 13–23. http://dx.doi.org/10.20961/akumulasi.v1i1.256.

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This study aimed to partially examine the effect of account receivable turnover and cash turnover on liquidity at PT PLN Persero, simultaneously evaluate the effect of account receivable turnover and cash turnover on liquidity at PT PLN Persero, and identify the financial ratios (the influence of account receivable turnover and cash turnover), which are more dominant in influencing account receivable turnover and cash turnover on liquidity (current ratio) at PT PLN Persero. Samples were taken from the financial statements of PT PLN Persero from 2010 to 2019 using the purposive sampling techniq

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Dombrovskaya, E. N. "About recognition of accounts receivable as uncollectible and its write-off in accounting and tax accounting." Buhuchet v zdravoohranenii (Accounting in Healthcare), no. 11 (November 1, 2021): 6–14. http://dx.doi.org/10.33920/med-17-2111-01.

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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

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Isaac, LAMBE, ORBUNDE Bemshima, TION Williams A., and HARUNA Dzugwahi. "Moderating Role of Managerial Ownership on the Effect of Cash Conversion Cycle and Receivable to Payable ratio on Firm Performance in Listed Industrial and Consumer Goods Companies in Nigeria." International Journal of Research and Innovation in Social Science 06, no. 11 (2022): 868–80. http://dx.doi.org/10.47772/ijriss.2022.61144.

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Cash management is an essential requirement for an organization to stay afloat. The liquidity position of such business entity can determine how it is being treated in the marketplace. Therefore, ensuring a shorter time lag between when credits are given and when they are converted back to cash is very important in working capital management. Receivable to payable ratio addresses the number of days a company will allow its money with customers in relation to what is allowed by the supplier. The purpose of this research was to investigate the relevance of accounts receivable and accounts payabl

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BONDARENKO, Olha, and Iryna MASIUK. "Audit methodology. Formation and write-off of receivables and payables." Economics. Finances. Law, no. 7 (July 30, 2020): 10–13. http://dx.doi.org/10.37634/efp.2020.7.2.

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Introduction. The share of receivables and payables in the structure of the balance sheet has a high percentage, which certainly affects the production process as a whole. Every receivable is someone's accounts payable and vice versa. Each company faced non-payment of debts in any direction. In this article, we will consider the control over settlements with counterparties and the procedure for writing off and forming bad receivables and payables. The purpose of the paper is to study the audit process at the enterprise in the section of receivables and payables. Identify the processes of writi

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Sujatmaka, Arif, and Widhi Handoko. "The Efforts to Settle Non-performing Loans through the Execution of Mortgage Guarantees without a Court Decision." Sultan Agung Notary Law Review 4, no. 3 (2022): 809. http://dx.doi.org/10.30659/sanlar.4.3.809-821.

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The purpose of this study is to find out and analyze efforts to resolve non-performing loans through the execution of mortgage guarantees without a court decision and to find out and analyze the legal consequences of the execution of mortgage guarantees without going through a court decision. The research approach method used in this journal is a sociological juridical approach. . Collecting data using interview methods, document studies or library materials. After the researcher collected data, then the data obtained from the interviews and document studies were analyzed qualitatively. Qualit

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