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Journal articles on the topic 'Current assets of the company'

Author: Grafiati

Published: 28 May 2022

Last updated: 31 July 2025

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1

Afrilia Ulfa, Oetari, Nasrizal Nasrizal, Susilatri Susilatri, and Pipin Kurnia. "FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN ASET BIOLOGIS PADA PERUSAHAAN PERKEBUNAN DI INDONESIA DAN MALAYSIA." CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini 3, no. 1 (2022): 83–100. http://dx.doi.org/10.31258/current.3.1.83-100.

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The purpose of this research is to evaluate and assess the impact of biological asset intensity, company size, KAP type, and profitability on the disclosure of biological assets by plantation companies listed on the Indonesian Stock Exchange and Malaysia Stockbiz between 2016 and 2018. The method used in this study is the method of documentation observation of the sample determined using purposive sampling method. The total samples of this study were 15 samples Indonesian plantation companies and 25 samples Malaysian plantation companies. Hypothesis testing is carried out by using multiple lin

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Mishchenko, Alexandr V., Tamara G. Apal'kova, Oleg Kosorukov, and Olga Sviridova. "MANAGEMENT MODELS AND METHODS OF CURRENT ASSETS IN TRADING COMPANY." SOFT MEASUREMENTS AND COMPUTING 12, no. 73 (2023): 112–28. http://dx.doi.org/10.36871/2618-9976.2023.12.0011.

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Currently, quantitative data analysis methods and the latest computer technologies can significantly improve the efficiency of logistics and supply chain management. The purpose of the study is to develop economic and mathematical models of the company’s activities to study the options for using all types of company assets, including financial ones. Methods of mathematical modeling and operations research are used. The article examines the working capital management models of a trading company, in which there is no uncertainty about the initial values, but there is an uncertainty about the par

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Koliesnichenko, Anastasiia S., and Haojie Shen. "Essence of the Company’s Current Assets, Strategies for Financing." Business Inform 12, no. 551 (2023): 305–11. http://dx.doi.org/10.32983/2222-4459-2023-12-305-311.

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The article focuses on the present-day economic situation, which is characterized by instability and high dynamism of the external environment, mainly affecting the formation and use of assets by companies. General approaches to the allocation of the essence of circulating assets have been formed. In this context, their interpretation, main groups and characteristics are considered. It is determined that the essence of current assets is expressed through the relationships between the following groups of indicators: inventories and return on assets, accounts receivable and return on assets, as

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Monica, Monica, Ashari Sofyaun, and Matyani Matyani. "Return On Asset Mediates Current Ratio And Receivables Turnover To Company Value." Riwayat: Educational Journal of History and Humanities 8, no. 1 (2025): 80–90. https://doi.org/10.24815/jr.v8i1.43226.

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The purpose of the study was to determine Return on Assets mediating the current ratio and accounts receivable turnover on company value. The data used were the financial statements of food and beverage sub-sector companies on the Indonesia Stock Exchange for the period 2019-2023. The findings of the study Current Ratio has no effect on Return on Assets. Accounts receivable turnover has a negative effect on Return on Assets. Current Ratio has a negative effect on Company Value. Accounts receivable turnover has no effect on Company Value. Return on Asset has a positive effect on Company Value.

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Manumbu, Georgina, and Crispin Mbogo. "Contribution of Non-Current Assets Management on Organisation Performance." International Journal of Research and Innovation in Applied Science IX, no. XII (2025): 366–75. https://doi.org/10.51584/ijrias.2024.912034.

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The study assessed contribution of non-current assets management on organization performance in Tanzania. The study consisted three identified independent variable that were tested towards organization performance as the dependent variable. The independent variables include company size, production catalyst and company inputs. The study was conducted using explanatory design through causality testing approach in knowledge generation. The study employed primary data since a case was selected for the inquiry to be undertaken which was the Institute of Finance Management (IFM). Primary data were

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Klychova, Guzaliya, Marat Nizamutdinov, Kseniya Parfenova, Aizhan Oralbayeva, Ydyrys Erkebulan, and Ayagoz Mashayeva. "Management of current assets in the conditions of sustainable economic development." BIO Web of Conferences 138 (2024): 03003. http://dx.doi.org/10.1051/bioconf/202413803003.

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The management of current assets is an important component of the financial management of the company. In the context of the sustainable development of the economy, the management of current assets should be carried out in such a way as to maintain a balance between the financial stability of the company and the maximization of profits. An important tool, which allows improving the effectiveness of the management system of current assets is internal control. The article worked out the recommendations to improve the system of internal control of current assets in the conditions of stable develo

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Mishchenko, Alexandr Vladimirovich. "Management models of current assets in a trading company." International Journal of Logistics Systems and Management 27, no. 3 (2017): 283. http://dx.doi.org/10.1504/ijlsm.2017.084467.

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Mishchenko, Alexandr Vladimirovich. "Management models of current assets in a trading company." International Journal of Logistics Systems and Management 27, no. 3 (2017): 283. http://dx.doi.org/10.1504/ijlsm.2017.10005116.

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Aqimissolati, Sulastri, Isnuhardi, and Hanafi Agustina. "The Influence of Investment Decisions and Funding Decisions on the Value of Companies with Ownership Structure as Moderated Variables in Manufacturing Companies Listed in Indonesia Stock Exchange (BEI)." Journal of Health and Medical Sciences 3, no. 1 (2020): 328–43. https://doi.org/10.31014/aior.1992.03.01.201.

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Introduction: This study examines the effect of investment decisions and funding decisions on firm value with institutional ownership as a moderating variable. In this study, investment decisions are measured by Current Asset to Total Assets (CATA) and Fixed Assets to Total Assets (FATA) while funding decisions are measured by Debt Equity Ratio (DER), institutional ownership is measured by (INST) and company value is measured by EV / EBITDA. Purpose: Analyzing the influence of investment decisions and funding decisions on the company's value in the manufacturing sector listed on the Indone

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Eric, Eric, Keumala Hayati, Bertha Erica, and Vista Listyanita. "Analisa Pengaruh Faktor Keuangan Dan Non Keuangan Terhadap Audit Going Concern Dan Audit Report Lag (Studiempiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia)." Journal of Economic, Bussines and Accounting (COSTING) 6, no. 2 (2023): 1222–31. http://dx.doi.org/10.31539/costing.v6i2.5239.

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This study aims to determine and analyze the influence of financial and non-financial factors on going concern audits and audit report lag (an empirical study of manufacturing companies listed on the Indonesian stock exchange. The research approach used is a quantitative approach. The sampling method was purposive sampling, a sample of 68 manufacturing companies listed on the Indonesian stock exchange multiplied by 3 years in the research period Results of research using linear logistic regression Demonstrate return on assets, current ratio, debt asset ratio, total asset turnover, company size

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Rahmawati, Vivi, and Retno Indah Hernawati. "PENGHINDARAN PAJAK DI INDONESIA: FAKTOR PROFITABILITAS, INTENSITAS MODAL DAN INTENSITAS PERSEDIAAN." CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini 6, no. 1 (2025): 681–93. https://doi.org/10.31258/current.6.1.681-693.

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This research aims to identify the effect of profitability, capital intensity and inventory intensity on tax avoidance in mining companies listed on the Indonesian Stock Exchange from 2019 to 2023. This research is quantitative research using secondary data in the form of company annual financial reports obtained from the official website is www.idx.co.id as well as the official website of each mining company. The analysis technique is multiple linear regression. The population is mining sector companies listed on the IDX in the period 2019 to 2023 and a sample of 112 data was obtained using t

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Sitorus, Friska Darnawaty, Angeline Angeline, Selvi Selvi, Marcopolo Marcopolo, and Kisstina Kisstina. "Analisis Current Retio, Return On Asset, Ukuran Perusahaan Dan Total Asset Turnover Terhadap Struktur Modal Pada Perusahaan Sektor Aneka Industri Yang Terdaftar Di Bursa Efek Indonesia Periode 2015-2019." Journal of Economic, Bussines and Accounting (COSTING) 5, no. 1 (2021): 391–99. http://dx.doi.org/10.31539/costing.v5i1.2594.

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This study aims to examine and analyze how the effect of Current Ratio, Return On Assets, Company Size and Total Asset Turnover on Capital Structure. This research is a quantitative research. The population in this study are various industrial sector companies listed on the Indonesia Stock Exchange totaling 46 companies. The sample of this research is 13 companies selected by purposive sampling technique. The statistical method used is multiple linear regression analysis. The results showed that the Current Ratio, Company Size and Total Asset Turnover had an effect on the Capital Structure. Wh

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Галицкая, Ю. Н. "Analysis of the efficiency of using current assets of the company." Экономика и предпринимательство, no. 9(122) (October 3, 2020): 942–44. http://dx.doi.org/10.34925/eip.2020.122.9.184.

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Эффективность использования оборотных активов определяет эффективность деятельности торговой компании. Основной целью анализа эффективности оборотных активов выступает разработка управленческих решений и поиск резервов для повышения эффективности их использования. Статья содержит анализ эффективности использования оборотных активов ПАО «Магнит», а именно, анализ показателей эффективности формирования оборотных средств, эффективности использования и ликвидности оборотных средств. Выявлено, что положение компании характеризуется снижением эффективности использования оборотных средств, что может

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Lanny, Fangohoi, Yuniarti Sari, and Respati Harianto. "Analysis of the Effect of Return on Assets (ROA) and Current Ratio (CR), on Stock Prices with Earnings Per Share (EPS) as a Moderation Variable (On the Mining Sector on the IDX 2020- 2022)." Journal of Economics, Finance and Management Studies 06, no. 09 (2023): 4285–98. https://doi.org/10.5281/zenodo.8337828.

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In the investment world, investment decisions are important in determining future investment success. In capital market activities, stock prices are a very important factor and need to be considered by investors because stock prices show the performance of the issuer. One of them is a mining company in Indonesia. The stock price also shows the value of the company, with the higher the stock price of a company, the higher the value of the company and vice versa. Return On Assets (ROA) is a ratio of profitability that shows the result (return) on the total assets used in the Company. The current

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Pasaribu, T. Marlina, and Lucky Nugroho. "THE EFFECT OF COMPANY FINANCIAL FUNDAMENTAL FACTORS ON STOCK RETURN WITH COMPANY SIZE AS A MODERATION VARIABLE." International Journal of Management Studies and Social Science Research 05, no. 06 (2023): 164–73. http://dx.doi.org/10.56293/ijmsssr.2023.4717.

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This study uses data from 46 issuers listed on the Indonesia Stock Exchange (IDX) in 2018-2021. To determine the effect of the company's fundamental financial factors on stock returns with company size as a moderating variable. By using the SPSS 25 method, the results show that the variable current ratio, total asset turnover have a negative effect on stock returns, company size have a positive effect on stock returns Variable Debt to equity ratio, return on assets has no effect on stock returns. Company size moderates the return on assets on stock returns. Firm size does not moderate the curr

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Budko, Oksana, Yurii Kuksa, and Maksym Chekhuta. "ASSET MANAGEMENT SYSTEM AS A TOOL FOR INFLUENCE ON COMPANY VALUE INCREASE." ECONOMIC BULLETIN OF THE DNIPROVSK STATE TECHNICAL UNIVERSITY, no. 1(8) (June 20, 2024): 70–76. http://dx.doi.org/10.31319/2709-2879.2024iss1(8).306467pp70-76.

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The article defines the relevance of the formation of the company's asset management system. The purpose of the article is to research modern methods of asset management that will provide the company with a stable position in a competitive environment. The essence of assets is highlighted. The classification characteristics of assets are given (by forms of functioning, by participation in turnover, by the level of liquidity, by the nature of ownership, by terms of operation). The stages of asset management are established in accordance with the most common classification of them into non-curre

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Turgunov, A., R. Myrzaibraimov, and Zh Abdullaeva. "Analysis of Current Assets of a Nurkeldi Kurulush LLC Construction Company." Bulletin of Science and Practice 7, no. 11 (2021): 248–53. http://dx.doi.org/10.33619/2414-2948/72/30.

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Research relevance: in this article, based on the actual materials of the construction company, an analysis of current assets was carried out, their efficiency of use was calculated, as well as the liquidity ratio. Research materials and methods: the authors has given their own definition of the concept current assets. Research objectives: analysis of current assets, reflected in a separate subsection of the Asset section of the balance sheet. Research results: the calculated coefficients indicate that, compared to last year, the work of construction companies has deteriorated since the turnov

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Olha, S. Brahina, and O. Romanovsky Vladislav. "Analysis of the state of the assets of the enterprise." Economics: time realities 5, no. 57 (2021): 13–22. https://doi.org/10.5281/zenodo.6647362.

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The article substantiates the relevance of the analysis of the state of enterprise assets. The essence of the concept of "assets" is determined and the process of the analysis of the assets of the enterprise is characterized. In the course of the study, we developed a structural and logical scheme for assessing the state of the company's assets and formed a model for the process of assessing the state of the company's assets. In order to analyze the state of the company's assets, a group of indicators was formed, in particular, indicators characterizing the state and leve

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Siregar, Siti Aisyah. "Pengaruh Current Ratio, Debt to Assets Ratio, dan Total Asset Turn OverTerhadap Return On Asset Pada PT. ACE Hardware Indonesia Tbk Tahun 2014-2021." Balance : Jurnal Akuntansi dan Manajemen 1, no. 1 (2022): 100–110. http://dx.doi.org/10.59086/jam.v1i1.19.

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The financial condition of a company is of course very necessary for various parties in need, including for potential investors and creditors and owners to ensure what the sustainability of the company is currently and in the future.To analyze can be done by doing a ratio of liquidity, solvability, activity, and profitability.The purpose of this study is to analyze and find out the influence of Current Ratio, Debt to Asset Ratio, and Total Asset Turn Over on Return On Assets at PT ACE Hardware Indonesia Tbk for the year 2014-2021.This research is an associative study with secondary data obtain

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Fitriyani, Yuli, Mufrida Zein, Radna Nurmalina, and Mega Putri Diyani. "Analysis of Financial Statements to Measure Performance at PT. Kino Indonesia, Tbk 2015-2019." International Journal of Research in Vocational Studies (IJRVOCAS) 2, no. 1 (2022): 10–16. http://dx.doi.org/10.53893/ijrvocas.v2i1.95.

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This study aims to analyze the financial performance of PT. Kino Indonesia Tbk from 2015-2019 by calculating financial ratios. The type of data used is quantitative data. The data collection methods used were documentation and literature study which were analyzed using financial ratios, namely liquidity ratios, solvency ratios, and profitability ratios. The results show that the liquidity ratio, namely the current ratio, is not yet effective because the company has not been able to pay current debts using assets, while the quick ratio is declared effective because the company is able to pay sh

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GONCHAR, O. "CURRENT ASSETS OF THE ENTERPRISE: A MODERN APPROACH TO MANAGEMENT." Herald of Khmelnytskyi National University. Economic sciences 282, no. 3 (2020): 262–65. https://doi.org/10.31891/2307-5740-2020-282-3-45.

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The purpose of the article is to build an approach to the management of current assets of modern enterprises, based on the management of their individual elements. А brief description of the work performed. Current assets are an important part of the company’s resources, play an important role in the operation of the enterprise. The current activity of the enterprise is inextricably linked with current assets, which are the driving force of its production, sales and other activities. Given the current challenges of the economy, changing economic conditions, global and national crises, an impor

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Jassim, Alturki. "Evaluating the Classification of Employees as Company Assets." International Journal of Innovative Science and Research Technology (IJISRT) 9, no. 12 (2025): 3040–41. https://doi.org/10.5281/zenodo.14716949.

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This paper examines the rationale behind current accounting standards, explores academic perspectives on human capital accounting, and discusses the implications of recognizing employees as assets. The classification of employees has been a subject of debate, highlighting challenges and opportunities in financial reporting. Evaluating the Classification of Employees as Company Assets: Accounting Standards and Academic Perspectives.

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Khusnul Armyta, Zulfa, Suhendro, and Yuli Chomsatu Samrotun. "Faktor-Faktor yang Mempengaruhi Return On Assets." JRB-Jurnal Riset Bisnis 3, no. 2 (2020): 124–30. http://dx.doi.org/10.35592/jrb.v3i2.1220.

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The main purpose of the establishment of a company is to obtain profit. In an effort to achieve these objectives, it is necessary to have a good management of financial performance so that it can achieve optimal profits. A company can be said to be able to manage financial performance well if the company is able to maintain economic conditions in any situation from its ability to meet financial obligations, is able to use its assets to make a profit, and can develop its business. In this study to measure the level of development of companies in the consumer goods industry sector using profitab

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PUTRI DYENTA NURCHOLIFAH. "Faktor yang mempengaruhi Nilai Perusahaan." Kompak :Jurnal Ilmiah Komputerisasi Akuntansi 16, no. 1 (2023): 70–77. http://dx.doi.org/10.51903/kompak.v16i1.1048.

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This study examines the effect of company size, liquidity, profitability, leverage and asset structure on company value in manufacturing companies listed on the Indonesian stock exchange in 2019-2021. Firm size is measured using ln total assets, liquidity is measured using the current ratio, profitability is measured using NPM, leverage is measured using DER, asset structure is measured using current assets to total assets and company value is measured using PBV. the sampling method uses purposive sampling with the 2019-2021 research period. This study uses secondary data. the rela

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Diah, Widyanti, and Nolla Puspita. "Working Capital Management: A Policy for Company Performance." Zona Manajerial: Program Studi Manajemen (S1) Universitas Batam 14, no. 1 (2024): 12–17. https://doi.org/10.37776/zonamanajer.v14i1.1520.

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The aim of this research is to analyze the influence of working capital management components on profitability as measured by ROA (return on assets). The components of working capital management in this research include account receivable period, account payable period, inventory period, cash conversion cycle, firm size, sales growth, leverage, gross working capital turnover, current assets to total assets, and current liabilities to total assets. The research subjects were companies listed on the Indonesia Stock Exchange in 2017-2021. Through purposive sampling, 67 companies were selected tha

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Herdiyana, Herdiyana, and Kartika Kartika. "PENGARUH HASIL ANALISIS FUNDAMENTAL TERHADAP RETURN SAHAM PT RAMAYANA LESTARI SENTOSA TBK." JIMFE (Jurnal Ilmiah Manajemen Fakultas Ekonomi) 1, no. 1 (2015): 19–24. http://dx.doi.org/10.34203/jimfe.v1i1.452.

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ABSTRACTThe company can be knowledge have a good fundamentals if the company has current assets that are notbloated and mediocre sales, total assets and total capital is greater than the total debt, and the value ofEarning Per Share has a positive growth over the last five years. The higher the earning per share, thehigher the stock price. This contrasts with the fact that of the PT Ramayana Lestari Sentosa, Tbk becausethe company has current assets increased growth while the sales growth rate decreased in the period2008-2009. The method used in this research is explanatory survey. The study s

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Luvianti Anggreini and Dendy Kurniawan. "SISTEM INFORMASI PENYUSUTAN AKTIVA TETAP SEBAGAI PENGELOLAAN ASET TETAP DENGAN METODE GARIS LURUS BERBASIS MULTIUSER." Jurnal Riset Sistem Informasi 1, no. 1 (2024): 10–23. http://dx.doi.org/10.69714/0060xs85.

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In a company, assets are one of the most important working capital that needs to be managed well. This includes maximizing the value of its benefits as well as its existence so that it can be used optimally and the need for accurate recording of assets so that they can be used for good decision making. One type of asset/asset in a company is fixed assets/assets. Fixed assets/assets are one of the items on the balance sheet besides current assets/assets, long-term investments, reserve funds, and other assets/assets. PT. Thanks to Sejati Transindo (BESTINDO) Semarang as one of the document and g

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Hidayat, Wastam Wahyu. "ANALYSIS FINANCIAL PERFORMANCE FOOD AND BEVERAGES COMPANY IN INDONESIA." JEMMA (Journal of Economic, Management and Accounting) 7, no. 1 (2024): 51. http://dx.doi.org/10.35914/jemma.v7i1.2424.

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This study aims to determine whether there is an influence of the Current Ratio, Debt to Assets Ratio, and Debt to Equity Ratio on Return on Assets. The independent variables in this study are the Current Ratio as a proxy for the Liquidity Ratio, the Debt to Assets Ratio as a proxy for the Solvency Ratio, and the Debt to Equity Ratio as a proxy for the Solvency Ratio. While the dependent variable in this study is Return On Assets as a proxy for the Profitability Ratio. The data used in this study are the financial statements of food and beverage sector companies listed on the IDX for 2012â€“20

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CHUPRYNA, K.M., O.O. MIRONOV, O.V. VALIAIV, and D.A. HULIAIEV. "The mechanism of management of current assets as a part of the digital enterprise." Market Relations Development in Ukraine №3(238)2021 113 (June 18, 2021): 69–76. https://doi.org/10.5281/zenodo.4980213.

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The subject of research is the theoretical and methodological foundations of the process of current assets management in a digital enterprise. The purpose of this article is to improve the financial mechanism for estimating the working capital of enterprises, and to create a mechanism for effective management of current assets based on IEM– system (operating system of the enterprise) – which implements a virtual model (in the concept of Digital Twin – digital duplicate). Research methods. When writing the article, general scientific and special methods of research of the mech

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Rivai, Yutiandry, Vanessa Angelina, Layla Hafni, Ikas Miran, and Asepma Hygi Prihastuti. "THE EFFECT OF DEBT TO ASSET RATIO, CURRENT RATIO AND SIZE ON EARNING PER SHARE: MEDIATION OF RETURN ON ASSET." Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis 9, no. 2 (2025): 179. https://doi.org/10.35145/kurs.v9i2.4706.

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Tujuan dalam penelitian ini adalah untuk mengetahui dan menganalisis pengaruh Debt to Asset Ratio, Current Ratio dan ukuran perusahaan terhadap Return on Assets dan Earning Per Share. Penelitian dilakukan pada Perusahaan Sektor industri barang konsumsi selama Periode 2016-2020 yang terdaftar di Bursa Efek Indonesia (BEI). Populasi dalam penelitian ini adalah seluruh perusahaan consumer goods yang terdaftar di BEI sampai 2020 yang berjumlah 61 perusahaan, metode penentuan sampel dengan teknik purposive sampling. Sehingga menjadi populasi dalam penelitian ini adalah seluruh perusahaan consumer g

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Kusuma, Agus Edi, Rahmat Agus Santosa, and Anita Handayani. "Effect of Current Assets on Profit Through Credit on Jakarta Islamic Index Company 2012-2014 In Indonesia Stock Exchange." Journal of Social Science Studies 5, no. 2 (2018): 183. http://dx.doi.org/10.5296/jsss.v5i2.13025.

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Companies in essence is to obtain the maximum profit. In theory of financial statements, profitability is a measure of the company in generating profits (the bigger the better). The profits are used to measure company performance. This study aimed to test the current asset of the Debt on the Company's Profits at the Jakarta Stock Exchange Index.This study uses a sample of 14 financial statements and tested using the t-test, sobel test and path analysis. Result of testing by t-test shows that the significant effect of Current Assets to Debt, Current Assets had no significant effect on Profits,

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Vebriyanti, Riza, and Elen Puspitasari. "Kebijakan Dividen Ditinjau Dari Kinerja Total Asset Turn Over, Current Ratio, Debt To Equity Ratio Dan Return On Assets." Owner 7, no. 4 (2023): 2807–22. http://dx.doi.org/10.33395/owner.v7i4.1737.

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Indonesian companies carry out a dividend policy with investors by dividing dividends annually, but the company retains it in the form of profit to be used as investment financing in the future. This study aims to test and analyze by finding empirical evidence about the effect of total asset turnover, current ratio, debt to equity ratio, and return on assets on dividend policy in companies listed on the Indonesian Stock Exchange in 2018-2021. Dividend policy is a decision to share profits earned by the company to shareholders as dividends, or to retain them in the form of retained earnings to

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Yulianto, Alfi, and Aditya Hermawan. "Faktor-Faktor Yang Mempengaruhi Profitabilitas Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia." Accounting Research Unit (ARU Journal) 2, no. 1 (2021): 1–15. http://dx.doi.org/10.30598/arujournalvol2iss1pp1-15.

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The purpose of this study was to identify and analyze the factors that affect the profitability of manufacturing companies listed on the Indonesia Stock Exchange. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange. The choice of a manufacturing company because this company has a high profitability ratio (ROA), this means that the company in obtaining high profitability is influenced by many factors. While the selection of the period 2017 - 2019 as a sample because it can describe the relatively new conditions in the Indonesian capital market. Th

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Safonova, N., and O. Blazhevich. "Essence of assets and their circulation in the enterprise." Bulletin of Science and Practice, no. 4 (April 15, 2017): 213–27. https://doi.org/10.5281/zenodo.546295.

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The article examines the essence of the company’s assets, concretized the concept of non-current and current assets. The scheme of the circuit the company's assets, given the comparative characteristic of non-current and current assets.

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Ulfa, Maria, Karnadi Karnadi, and Lita Permata Sari. "ANALISIS TOTAL ASSETS TURN OVER DAN CURRENT RATIO TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN Tbk SEKTOR PERTANIAN YANG TERDAFTAR DI BURSA EFEK INDONESIA DENGAN RETURN ON EQUITY SEBAGAI VARIABEL INTERVENING." Jurnal Mahasiswa Entrepreneurship (JME) 2, no. 7 (2023): 1415. http://dx.doi.org/10.36841/jme.v2i7.3556.

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The activity ratio is an illustration of the extent to which a company manages its assets in order to maximize the company's activities. In this study, the activity ratio as a proxy for Total assets turnover is used to calculate the rotation of all company-owned assets and to calculate all sales generated from these assets so that it will be known how effectively the company uses its asset sources. If the value of total asset turnover is high, the company's assets will be better in earning profits, this is an opportunity for investors to invest and trigger an increase in the market price of a

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Efa Wahyuni and Inge Sui Fanny. "Pengaruh Current Ratio, Debt to Equity Ratio terhadap Return On Asset dengan Ukuran Perusahaan sebagai Variabel Moderasi pada Perusahaan Transportasi yang Terdaftar di Bursa Efek Indonesia Periode 2018-2022." Equivalent : Journal of Economic, Accounting and Management 3, no. 1s (2025): 28–35. https://doi.org/10.61994/equivalent.v3i1s.938.

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Abstract : Purpose: This research was conducted to determine the effect of Current Ratio and Debt to Equity Ratio on Return on Assets which is moderated by Company Size in Transportation companies listed on the Indonesia Stock Exchange Design/methodology/approach: This type of research is quantitative with a sampling technique, namely purposive sampling and using panel data regression analysis with the Eviews program. Findings: The results of this research can provide scientific proof that the research model for the Current Ratio and Debt to Equity Ratio variables on Return On Assets is modera

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Dr., Nitve Dnyandev Laxman, and S. M. Gaikwad Dr. "A Study on Management of Current Assets and Liabilities in Stenless Steel Company & Construction." International Journal of Advance and Applied Research S6, no. 16 (2025): 265–69. https://doi.org/10.5281/zenodo.15145815.

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<em>One of the most important areas in day to day management of the firm is the management of current assets and liabilities. Current assets and liabilities management is the functional area of finance that covers all the current accounts of the firm.</em> <em>Current assets and liabilities management involves the relationship between a firm's short-term assets and its short-term liabilities. The goal of Current assets and liabilities management is to ensure that a firm can continue its operation and that it has sufficient ability to satisfy both maturing short-term debt and upcoming operation

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SAHRUL IHSAN. "PENGARUH PAJAK PENGHASILAN BADAN, CURRENT RATIO DAN KINERJA PERUSAHAAN TERHADAP RETURN ON ASSET PADA PERUSAHAAN JENIS CONSUMMER GOODS YANG TERDAFTAR DI BEI PERIODE 2018-2021." Journal Ilmiah Rinjani : Media Informasi Ilmiah Universitas Gunung Rinjani 10, no. 1 (2022): 73–80. http://dx.doi.org/10.53952/jir.v10i1.389.

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This study aims to determine the effect of corporate income tax, current ratio, and company performance on return on assets in consumer goods industrial companies listed on the Indonesian stock exchange for the 2018-2021 period. This study is a quantitative study using secondary data in the form of company financial statements. which are listed on the Indonesia stock exchange for the period 2018-2021. The determination of the sample in this study uses purposive sampling. Data analysis used classical assumption tests and multiple linear analyses. The independent variables used in this study are

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Pratama, Ahdika Viary, and Wiwik Hidajah Ekowati. "Penerapan Psak 69: Agrikultur Atas Aset Biologis Pada Pt. Sampoerna Agro Tbk." Reviu Akuntansi, Keuangan, dan Sistem Informasi 3, no. 2 (2023): 470–84. https://doi.org/10.21776/reaksi.2024.3.2.228.

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This study aims to find out how the application of PSAK 69: Agricultural accounting for biological assets at PT. Sampoerna Agro Tbk. This study uses a qualitative research method with a case study approach. The data used is in the form of company financial reports published on company websites and IDX websites. The problem of this research is changing the accounting treatment of biological assets due to the enactment of PSAK 69: Agriculture. The results showed that the recognition of agricultural products as biological assets was in accordance with KKPK: 4.37; KKPK:4.44; and PSAK 69 par 10. Me

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Mrs., M. Prema, and S. Kowsalya Ms. "A study on Working Capital Management of Indian Tobacco Company (ITC) Limited." RESEARCH REVIEW International Journal of Multidisciplinary 03, no. 09 (2018): 176–78. https://doi.org/10.5281/zenodo.1412755.

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A well designed and implemented working capital management has a significant contribution for firm’s profitability as well as to maintain liquidity powers. The purpose of this study is to assess working capital adequacy and its impact on profitability; to investigate the relationship between profitability and liquidity of firms. The management of short term assets and liabilities refers to the management of working capital. Working capital means the amount of funds that a company requires for financing its day-to-day operations. Working Capital includes the current assets and current lia

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Amanda, Widya Ayu, Fatimah Fatimah, and Choriyah Chairiyah. "Factors Affecting Stock Price and Firm Value as Intervening Variable: The Case of Consumer Sector Firm-Listed at Indonesian Stock Exchange." International Journal of Finance Research 5, no. 2 (2024): 157–80. http://dx.doi.org/10.47747/ijfr.v5i2.1789.

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The object of this research is primary consumer sector companies registered on the IDX, where the data is in the form of financial reports for the 2019-2023 period. The research method that is appropriate for this research is associative research because the author wants to know the influence of the Current Ratio, debt-to-asset ratio, and Net Profit Margin variables on stock prices with company value as an intervening variable. In this research, the operational variable is the stock price. (Z) as the dependent variable, company value (Y) as the intervening variable, while the independent varia

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Das, Pradip Kumar. "Financing Pattern and Utilization of Fixed Assets - A Study." Asian Journal of Social Science Studies 2, no. 2 (2017): 20. http://dx.doi.org/10.20849/ajsss.v2i2.159.

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Fixed assets are the assets of permanent nature used in the operation of a business. These assets are earning assets and provide the basis for the firm's earning power and value. Due attention must be given to the management of fixed assets as they represent sizable outlay and involve the long-term financial commitment. A systematic blending of current and fixed assets into a profitable combination is a challenging task to the financial management. An analysis on the financing pattern and utilization of fixed assets is, therefore, vital for the management of a business enterprise.The financing

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Pattynama, Franciska Katarina. "Peran Ukuran Perusahaan Sebagai Moderasi Rasio Keuangan Terhadap Harga Saham." Owner 9, no. 1 (2025): 411–20. https://doi.org/10.33395/owner.v9i1.2467.

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Several previous studies have shown different results regarding the importance of using financial information. This research aims to determine the effect of financial ratios consisting of CR (Current Ratio), DAR (Debt to Asset), TAT (Total Asset Turnover), ROE (Return of Equity) and ROA (Return of Assets) on Company Share Prices. Apart from that, this research aims to determine the moderating role of company size in strengthening the influence of financial ratios on company share prices. This research uses quantitative data with a purposive sampling approach on companies indexed LQ45 on the In

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Hartini, Hartini, and Nini Hardianti. "ANALISIS KINERJA KEUANGAN DILIHAT DARI CURRENT RATIO, DEBT TO EQUITY RATIO, DAN TOTAL ASSET TURNOVER PADA PERUSAHAAN MANUFAKTUR SUBSEKTOR FARMASI." Jurnal Ekonomi dan Bisnis (EK&BI) 5, no. 1 (2022): 89–96. http://dx.doi.org/10.37600/ekbi.v5i1.471.

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Financial performance is a description of a company's financial condition related to its financial aspects. this research intend to test and analyze partially or simultaneously the consequenceof the variables Current Ratio (CR), Debt-to-EquityRatio (DER) and Total-Assets-Turnover (TATO) on Return-on-Assets (ROA). The populace in this learn were pharmaceutical company list on the Indonesia Stock Exchange in 2016-2020, which are then picked usepurposive sampling mode, result in a sampled of seven company. The analytical method used in this researchwas panel data regression analysis with the requ

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Markova, Nataliya A. "COMPLEX OF MEASURES FOR MANAGING THE COMPANY’S WORKING CAPITAL." Russian Journal of Water Transport, no. 62 (March 10, 2020): 123–32. http://dx.doi.org/10.37890/jwt.vi62.43.

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The company working capital ensures the products, works and services production and sale process continuity. At the stage of growing economy, effective working capital management allows businesses to achieve their goals with maximum efficiency and gain competitive advantages by accelerating the current assets turnover The purpose of this article is to develop a comprehensive approach to managing the company’s working capital. In order to achieve the stated goal, the existing methods of planning the need for the company’s current assets were studied; a critical assessment of models for working

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Sinaga, Annisa Nauli, Putri Handayani Singh, Veronica Veronica, and Shelly Wijaya. "PENGARUH PERPUTARAN MODAL KERJA, AKTIVA TETAP, DEBT TO TOTAL ASSETS RATIO DAN EARNING PER SHARE TERHADAP RETURN ON ASSETS PADA PERUSAHAAN TRADE, SERVICE AND INVESTMENT DENGAN CURRENT RATIO SEBAGAI PEMODERASI." Journal of Economic, Bussines and Accounting (COSTING) 5, no. 1 (2021): 318–30. http://dx.doi.org/10.31539/costing.v5i1.2364.

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Trade, Service and Investment company is one of the fastest growing corporate sectors in Indonesia. This is due to the many needs and desires of the community are unlimited. Where the company established of course also has the main goal of obtaining maximum profit/profit from the activities carried out in developing the company. The purpose of this study is to determine the effect of Working Capital Turnover, Fixed Asset Turnover, Debt To Total Assets Ratio and Earning Per Share on Return On Assets with Current Ratio as Moderating. The sampling method used is purposive sampling. Sampel u

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Polyanskaya, N. M. "Analysis of current assets of the enterprise: Organizational and methodological framework and practical application." Digest Finance 25, no. 3 (2020): 333–62. http://dx.doi.org/10.24891/df.25.3.333.

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Subject. The article addresses organizational and methodological aspects and practical application of the analysis of current assets of a trading company. Objectives. The study aims at generalizing, updating and testing the methods of retrospective analysis of current assets from the perspective of process and systems approaches and determining the areas to increase their usage efficiency. Methods. I suggest updating the existing method of analysis, namely to introduce a complex phased analysis of company's current assets, taking into account industry specifics. It will enable to improve organ

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Hasanudin, Hasanudin. "Current Ratio, Debt to Equity Ratio, dan Return on Asset terhadap Return Saham." Journal of Management and Bussines (JOMB) 4, no. 1 (2022): 578–93. http://dx.doi.org/10.31539/jomb.v4i1.3713.

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This study aims to determine the effect of Current Ratio, Debt to Equity Ratio, and Return On Assets on Stock Returns in telecommunication services sub-sector companies listed on the Indonesia Stock Exchange in 2017-2021. This research method is descriptive quantitative. This data source uses secondary data in the form of financial statements from each of the telecommunications services sub-sector companies from 2017-2021. The method used in this study is multiple linear regression using the EVIEWS 9 application. The results show, Current Ratio (CR) has a positive and insignificant effect on s

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Hepitasari, Erika, Trisnia Widuri, and Umi Nadhiroh. "Pengaruh Likuiditas, Solvabilitas, Aktivitas, dan Profitabilitas Terhadap Nilai Perusahaan Pada Perusahaan Sub Sektor Otomotif Yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode 2019 - 2022." Populer: Jurnal Penelitian Mahasiswa 3, no. 2 (2024): 142–59. http://dx.doi.org/10.58192/populer.v3i2.2295.

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This study aims to determine the Effect of Liquidity, Solvency, Activity, and Profitability on Company Value in Automotive Sub-Sector Companies Listed on the Indonesia Stock Exchange for the 2019-2022 Period. This type of research is quantitative research and has a total population of 15 companies. For sample collection, this study uses a purposive sampling technique to obtain a sample size of 10 companies. The data was analyzed using panel data regression through the Eviews 10 program. Based on the results of the partial test, Liquidity (Current Ratio), Solvency (Debt to Equity Ratio), and Ac

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M. Jusman Syah, Aris Wahyu Kuncoro, Hasan Ipmawan, Dwi Kristanto, Koen Hendrawan, and Pambuko Naryoto. "Analysis Of The Effect Of Current Ratio, Debt To Equity Ratio, Total Asset Turnover, And Firm Size On Return On Assets." Jurnal Bintang Manajemen 1, no. 2 (2023): 98–113. http://dx.doi.org/10.55606/jubima.v1i2.1384.

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Abstract, This research is to determine the effect of the current ratio, debt to equity ratio, total asset turnover, and firm size on the return on assets of pharmaceutical companies listed on the Indonesia Stock Exchange for the 2017-2021 period. The samples used in this study were 10 pharmaceutical companies. The sampling technique used purposive sampling method. The analytical tool used is multiple linear regression analysis. The results of this study indicate that the Current ratio, which is measured using a comparison of current assets with current liabilities, has no effect on profitabil

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