Academic literature on the topic 'Account Receivables turnover'

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Journal articles on the topic "Account Receivables turnover"

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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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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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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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Maulana, Rizal Achmad, and Purweni Widhianningrum. "THE CHANGE OF ACCOUNT RECEIVABLE, EQUITY, AND LEVERAGE ON CURRENT RATIO IN MINING FIRMS." Journal of Accounting and Business Education 1, no. 1 (2016): 111. http://dx.doi.org/10.26675/jabe.v1i1.6733.

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<p>This study aims to analyzes the effect of receivables turnover, working capital turnover and debt ratio to current ratio in mining company. The population in this study are all mining companies listed on the Indonesia Stock Exchange during the period 2011 through 2014, which amounted to 39 companies. The sampling technique in this study used purposive sampling, as many as 14 companies. This study uses multiple linear regression analysis. The results showed that receivable turnover and working capital turnover does not affect the current ratio. While debt ratio significantly influence
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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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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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Nkwo, F. N., and S. N. Eneh. "The Impact of Effective Asset Management on Financial Performance of Nigerian Consumer Goods Corporations." Annals of Management Studies 10, no. 4 (2023): 13–22. https://doi.org/10.5281/zenodo.8403041.

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The study examined the impact of effective asset management on financial performance of Nigerian consumer goods corporations. The specific objectives of the study were to determine the effect of Account Receivables Turnover Ratio, Inventory Turnover Ratio and Property, Plant and Equipment (PPE) Turnover Ratio on Return on Assets (ROA) of Consumer Goods Firms in Nigeria. The research design employed in this study was <em>ex post facto</em>, spanning the years 2013 to 2022. Secondary data were extracted from the annual reports and accounts of the selected consumer goods firms in Nigeria. The dat
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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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Fildayanti, Ni Komang Riska, and Putu Arnawan. "Analisis kebijakan kredit dalam upaya penagihan piutang travel agent di fairmont sanur beach bali." Jurnal Ilmiah Hospitality Management 12, no. 2 (2022): 167–82. http://dx.doi.org/10.22334/jihm.v12i2.190.

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This study aims to determine the credit policy applied at the Fairmont Sanur Beach Bali Hotel for the 2017 – 2019 period and to find out the factors causing delays in collecting travel agent receivables at the Fairmont Sanur Beach Bali Hotel for the 2017 – 2019 period. The data analysis technique used in this research is descriptive qualitative analysis technique. By using the analysis technique namely, account receivable turn over, average collection period, credit policy, credit standard, terms of credit and receivable collection policy.The results showed that there were deviations from the
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Joseph, Chricela Natalia. "ANALISIS PENGARUH KEBIJAKAN PENGELOLAAN PIUTANG TERHADAP PROFITABILITAS PADA KOPERASI UNIT DESA UNATISA DI DESA ALLANG." Jurnal Cita Ekonomika 11, no. 1 (2017): 63–68. http://dx.doi.org/10.51125/citaekonomika.v11i1.2632.

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The aim of this study was to determine the receivables management policy analysis on the profitability of the Village Unit Cooperative Unatisa in Allang Village. This study performed on Village Unit Cooperative Unatisa in Allang Village. Discussion of the results using; Analysis of receivables turnover, Return On Assets (ROA), the method is simple regression analysis. The results showed that: analysis of receivables management policy for the Village Unit Cooperative Unatisa in Allang Village has decreased every year, it can be seen in the results of the calculation of account receivable turnov
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Dissertations / Theses on the topic "Account Receivables turnover"

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Половецька, В. В. "Управління активами підприємств легкої промисловості та стратегії їх фінансування". Thesis, Чернігів, 2020. http://ir.stu.cn.ua/123456789/20177.

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Половецька, В. В. Управління активами підприємств легкої промисловості та стратегії їх фінансування : магістерська робота : 072 Фінанси, банківська справа та страхування / В. В. Половецька ; керівник роботи Шпомер Т. О. ; Національний університет «Чернігівська політехніка», кафедра фінансів, банківської справи та страхування. – Чернігів, 2020. – 90 с.<br>Предметом дослідження ВКР є система управління активами підприємств легкої промисловості. Об’єктом дослідження виступає процес формування активів підприємств легкої промисловості України. Мета кваліфікаційної роботи полягає в пошуку шляхів
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Козубенко, Ірина Анатоліївна, та Iryna Anatoliivna Kozubenko. "Аналіз структури капіталу підприємства та її оптимізація". Master's thesis, СумДПУ імені А. С. Макаренка, 2021. http://repository.sspu.edu.ua/handle/123456789/12070.

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Об’єкт дослідження – капітал ТОВ «Фарма системний інтегральний сервіс». Предметом дослідження є методи прогнозування оптимальної структури капіталу підприємства. Мета магістерської роботи – на підставі проведеного аналізу використання капіталу підприємства провести розрахунок оптимальної його структури. У магістерській роботі розглянуто теоретичні та методичні основи поняття капіталу підприємства, досліджено питання структури капіталу та методик визначення оптимальної структури капіталу підприємства, проведено аналіз стану, структури та використання капіталу підприємства, проведено прогноз
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Мельник, Анастасія Олегівна. "Облік та аналіз розрахунків з контрагентами на ТОВ «Запорізький завод високовольтного обладнання»". Магістерська робота, 2021. https://dspace.znu.edu.ua/jspui/handle/12345/5372.

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Мельник А. О. Облік та аналіз розрахунків з контрагентами на ТОВ «Запорізький завод високовольтного обладнання» : кваліфікаційна робота магістра спеціальності 071 «Облік і оподаткування» / наук. керівник О. Р. Саєнко. Запоріжжя : ЗНУ, 2021. 110 с.<br>UA : Кваліфікаційна робота: 110 стор., 3 розділи, 23 табл., 6 рис., 2 додатка, 77 джерел. Об’єктом дослідження є процес обліку та аналізу розрахунків з контрагентами. Предметом дослідження є сукупність теоретичних, методичних та практичних аспектів організації розрахунків з контрагентами. Метою написання кваліфікаційної роботи є дослідження
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Купцова, М. О., та M. O. Kuptsova. "Учет, анализ и современные методы управления дебиторской задолженностью коммерческой организации : магистерская диссертация". Master's thesis, 2019. http://hdl.handle.net/10995/76255.

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Коммерческим организациям, в особенности субъектам малого и среднего предпринимательства очень важно своевременно проводить контрольные и профилактические мероприятия, направленные на повышение эффективности управления дебиторской задолженностью. Отсутствие на предприятии политики управления дебиторской задолженностью ведёт к снижению оборачиваемости оборотного капитала, ухудшению платежеспособности предприятия и финансовым потерям в результате несвоевременной инкассации дебиторской задолженности. Именно поэтому грамотное управление дебиторской задолженностью является важным аспектом в деятель
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Book chapters on the topic "Account Receivables turnover"

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Kuraesin, Arlis Dewi, Oktaviana Santuri, and Rita Yuni Mahyuni. "The Effect of Accounts Receivable Turnover on Profitability in Manufacturing Companies Listed on the Indonesia Stock Exchange (IDX) for the 2015–2020 Period." In Proceedings of the International Conference on Global Innovation and Trends in Economics and Business (ICOBIS 2022). Atlantis Press International BV, 2022. http://dx.doi.org/10.2991/978-94-6463-068-8_9.

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Conference papers on the topic "Account Receivables turnover"

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Kuksova, Irina, and N. Bugakova N.S. "METHODOLOGY OF ANALYSIS OF ACCOUNTS RECEIVABLE OF THE ENTERPRISE." In Manager of the Year. FSBE Institution of Higher Education Voronezh State University of Forestry and Technologies named after G.F. Morozov, 2022. http://dx.doi.org/10.34220/my2021_104-109.

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In modern market relations, no company can avoid the occurrence of receivables. The creditor organization uses it as an extension of the sale of its products, works or services, and the debtor organization considers it as an opportunity to use additional working capital. Accounts receivable means the funds available to the enterprise that are diverted from the turnover, which has a negative impact on the financial condition of the economic entity. The growth of accounts receivable often leads to a crisis situation in the enterprise. The article considers the nature of accounts receivable, the
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Titova, O. V., and V. V. Melikyan. "MANAGEMENT OF ACCOUNTS RECEIVABLE OF MUE «ZELENKHOZ» IN LIPETSK." In STATE AND DEVELOPMENT PROSPECTS OF AGRIBUSINESS Volume 2. DSTU-Print, 2020. http://dx.doi.org/10.23947/interagro.2020.2.205-207.

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"The Effect of Cash Turnover, Account Receivable Turnover and Inventory Turn-over on ROA in Mining and Quarrying Sector Companies Listed in IDX from 2017-2019." In 1st ICEMAC 2020: International Conference on Economics, Management, and Accounting. Galaxy Science, 2021. http://dx.doi.org/10.11594/nstp.2021.1010.

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Karaca, S. Serdar, Derya Ağcadağ, Müge Sağlam, and Eray Baysa. "Effect of 2008 Global Economic Crisis on Turkey’s Manufacturing Sector’s Performance: An Application on the Borsa Istanbul Campanies." In International Conference on Eurasian Economies. Eurasian Economists Association, 2014. http://dx.doi.org/10.36880/c05.01073.

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In this study we analyzed the effect of 2008 financial crisis on firm performance. With this aim we used manufacturing sector in Turkey. In our study we used 119 firms traded on Borsa Istanbul and quarterly data belong to 2004-2012 period. In this study we examined the period before and after 2008 crisis. We applied one sample kolmagorov-smirnov test to know whether the data has normal distribution. Also we used T-Test Analysis to compare average of the data. At the result of analysis financial ratios that accounts receivable turnover, liquidity, net working capital, short term debt / Total De
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Cipta, Wayan, I. Wayan Bagia, and Rahutama Atidira. "The Influence of Accounts Receivable Turnover, Current Ratio, Credit Growth on Profit at Savings and Loans Cooperatives in Buleleng District." In 5th International Conference on Tourism, Economics, Accounting, Management and Social Science (TEAMS 2020). Atlantis Press, 2020. http://dx.doi.org/10.2991/aebmr.k.201212.039.

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