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Journal articles on the topic 'Debt receivables'

Author: Grafiati

Published: 30 May 2022

Last updated: 31 July 2025

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1

Darmawan, Darmawan, and Achmad Jufri. "The Concept of Relationship Between Debt and Receivable: Evidence on Basic Industrial Companies in Indonesia." International Journal of Business Review (The Jobs Review) 5, no. 1 (2022): 103–16. http://dx.doi.org/10.17509/tjr.v5i1.50699.

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The study's purpose was to determine whether there is a two-way influence between debt and receivables, the response of a variable to sShocks that occur in other variables and the contribution of each variable to other variables. Debt and receivable data are taken from 48 of the 91 companies in the basic industrial sector listed on the IDX. The statistical model used in this study is the Vector Autoregression Model, which aims to test the direction of influence between two variables. The results show that debt affects receivables, while accounts receivable do not affect debt. So there is only

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2

Mordan, Ie, and A. Solomakha. "SYSTEMIC APPROACH TO ENTERPRISE DEBT MANAGEMENT." Vìsnik Sumsʹkogo deržavnogo unìversitetu, no. 2 (2019): 70–79. http://dx.doi.org/10.21272/1817-9215.2019.2-9.

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The article is devoted to generalization of theoretical bases and practical recommendations on improvement of the system of receivables management in the period of fierce competition and intensive development of debt relations between enterprises. In order to build an effective system, the management object - receivables - has been studied in detail. The approaches to understanding the nature of accounts receivable and the author's definition of it are distinguished. Receivables are grouped according to different classification characteristics, which is primarily of practical importance, allow

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3

Hali Makki, Mustofa Mustofa, and Farah Fergi Mufrida. "TINJAUAN HUKUM ISLAM TERHADAP PRAKTIK UTANG PIUTANG BIBIT KENTANG DENGAN SYARAT JUAL BELI DI DESA JAMPIT KECAMATAN IJEN KABUPATEN BONDOWOSO." Al-Idarah : Jurnal Manajemen dan Bisnis Islam 5, no. 2 (2024): 100–110. https://doi.org/10.35316/idarah.2024.v5i2.100-110.

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Bermuamalah, debts and receivables are a form of contract that contains a social aspect which aims to help each other, so that the conditions in the debts and receivables transaction that are set by either one party or both parties are deemed to be incompatiblesharia principles.This research seeks to explain the study of muamalahfiqh regarding the existence of terms of sale and purchase in debts and receivables, as is the case in the community in Jampit Village, Ijen District, Bondowoso Regency. This research uses descriptive analytical methods. As for the data source in this research, the aut

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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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Sonata, Depri Liber, Deni Achmad, and Firganefi Firganefi. "REVIEW OF ISLAMIC LAW AND THE CIVIL CODE ON DEBTS AND RECEIVABLES USING COLLATERAL." PRANATA HUKUM 19, no. 2 (2024): 123–31. https://doi.org/10.36448/pranatahukum.v19i2.356.

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Pawning is a category of debt-receivable agreement, where for the trust of the person who owes the debt, the debtor pawns his goods as collateral for the debt. This practice is carried out without any written agreement but only verbal agreement and based on mutual trust. This research answers the questions stated in the problem formulation, namely: How is Islamic Law and the Civil Code reviewed regarding debts and receivables using collateral? The research results show that according to Islamic law, in Islamic law, the definition of pawning is similar to the Civil Code, that pawning is a guara

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Pratama, Rahmat Bakhtiar, Hendra Djaja, Tri Susilaningsih, and Moh Fahrial Amrullah. "Alternatif, Penyelesaian Sengketa Utang Piutang Berbasis Aplikasi Online." Bhirawa Law Journal 1, no. 1 (2020): 9–20. http://dx.doi.org/10.26905/blj.v1i1.5277.

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Debt receivables are based on an agreement, an agreement on receivables is included in the principal agreement. In the event of a process of debt receivable agreement made by the creditor and debtor. debtor basically based on trust between the creditor and the debtor, but a lot of debt occurs using additional agreements or assessors that govern collateral, accounts receivable debtusing collateral can vary, collateral for movable or immovable objects, tangible movable objects or intangible. The phenomenon that is happening right now is that there are accounts receivable debts where the lenders

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7

Sentriani, Femmy, Desi Isnaini, and Citra Liza. "Analisis Pelaksanaan Utang Piutang Emas Dalam Perspektif Ekonomi Islam." Journal of Economic, Bussines and Accounting (COSTING) 7, no. 3 (2024): 4614–20. http://dx.doi.org/10.31539/costing.v7i3.9056.

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This research aims to determine the implementation of gold debts and receivables in Ujung Pulau Village based on an Islamic economic perspective. The type of research used is field research. Data collection techniques use observation, interviews and documentation methods, as well as data analysis techniques using a qualitative descriptive approach. The subjects in this research are the givers and recipients of gold debts and receivables. The results of the research show that the implementation of gold debts and receivables in Ujung Pulau Village is still frequently carried out, this is due to

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MULYK, Tetiana, Olena TOMCHUK, and Lidiia FEDORYSHYNA. "ANALYTICAL PROVISION OF THE ENTERPRISE'S DEBT IN THE CONTEXT OF CRISIS MANAGEMENT." "EСONOMY. FINANСES. MANAGEMENT: Topical issues of science and practical activity", no. 1 (41) (January 2019): 146–60. http://dx.doi.org/10.37128/2411-4413-2019-1-12.

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The system of analytical support of the enterprise in conditions of crisis management is investigated. The approaches to understanding the essence of crisis management, its purpose, role and the basic requirements to the formation of the system of crisis management are specified. It is established that the crisis management of the enterprise is a complex system that is different in its strategic nature and aims at eliminating of possible and existing problems in its activities by developing and implementing a special program using the full potential of modern management. It is established that

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9

Mufiro, Adelia, Wahyu Agus Winarno, and Oktaviani Ari Wardhaningrum. "DESAIN DASHBOARD INTERAKTIF KINERJA KEUANGAN GUNA MENDUKUNG KEPUTUSAN BISNIS LEVEL TOP MANAJEMEN PADA CV BIMA TECHNOLOGIES." ABDI MAKARTI 4, no. 1 (2025): 24. https://doi.org/10.52353/abdimakarti.v4i1.785.

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As a rapidly growing technology company, CV Bima Technologies faces the challenge of making quick and effective business decisions. A key issue is the lack of detailed visualized financial information, such as receivables per customer and debts per creditor. This community service project aims to design a decision support system using interactive dashboards powered by Microsoft Power BI to provide real-time insights into business development and monitor ongoing projects. The method involves collecting primary data through interviews and additional financial data, which are then analyzed and si

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10

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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Muhlisah, Siti. "Sistem Utang Piutang Pupuk Dibayar Gabah di Jember Perspektif Fiqih Muamalah dan Hukum Positif." rechtenstudent 1, no. 3 (2021): 285–92. http://dx.doi.org/10.35719/rch.v1i3.37.

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Discussing about debt and credit is not foreign to everyone's ears. Accounts receivable is an agreement between one party and another with the agreed object and will be returned within a certain time as agreed. Debt and credit is a form of muamalah which is ta'awun (please help). The fact is that many debts and receivables are not following sharia and law in Indonesia. This study aims to determine and analyze how the practice of fertilizer receivables is paid with grain from the perspective of Fiqh Muamalah and Positive Law. The research method used is descriptive qualitative. The results of t

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Mustofah, Novia Trixie, and Nur Cahyadi. "ANALISIS PIUTANG TAK TERTAGIH BERDASARKAN UMUR PIUTANG PADA PT KAWASAN INDUSTRI GRESIK." Kinerja 5, no. 01 (2022): 62–74. http://dx.doi.org/10.34005/kinerja.v5i01.2281.

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This study aims to analyze bad debts based on the age of the receivables at PT Kawasan Industri Gresik. The company has two activities in sales activities, namely sales in cash or cash and credit or debt. If it is done in cash then the company does not have receivables from related parties, but if it is done on credit then the company has receivables that need to be billed. If the receivables are not paid, it will cause uncollectible receivables, and where this will affect the company's operational activities. This research method uses descriptive qualitative which aims to provide a representa

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Mustofah, Novia Trixie, and Nur Cahyadi. "ANALISIS PIUTANG TAK TERTAGIH BERDASARKAN UMUR PIUTANG PADA PT KAWASAN INDUSTRI GRESIK." Kinerja 5, no. 02 (2022): 62–74. https://doi.org/10.34005/kinerja.v5i02.2281.

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This study aims to analyze bad debts based on the age of the receivables at PT Kawasan Industri Gresik. The company has two activities in sales activities, namely sales in cash or cash and credit or debt. If it is done in cash then the company does not have receivables from related parties, but if it is done on credit then the company has receivables that need to be billed. If the receivables are not paid, it will cause uncollectible receivables, and where this will affect the company's operational activities. This research method uses descriptive qualitative which aims to provide a representa

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14

Januar, Inri, Budi Santoso, Rachmi Sulistyarini, and Indah Dwi Qurbani. "The Relationship Between Debt, Default, and Receivables in Contract Law in Indonesia." International Journal of Islamic Education, Research and Multiculturalism (IJIERM) 6, no. 3 (2024): 1365–75. https://doi.org/10.47006/ijierm.v6i3.406.

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Treaty law recognizes the terms debt and receivables, but in the legal regulations of agreements or beyond it, it turns out that what is meant by debt and receivables is very limited in its explanation. Likewise, default whose definition appears only limited to the opinions of experts. Regulation will be very important because debts, receivables and defaults have legal consequences for creditors or debtors. Thus, it is very necessary to include the definition of debt, receivables and defaults in laws and regulations to provide certainty and legal protection for the parties to the engagement, e

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15

Maya, Agustina, and Kusuma Dewi. "Analisis Pengendalian Internal Piutang Usaha Dalam Meminimalisir Piutang Tidak Tertagih." Jurnal Ilmiah Akuntansi Kesatuan 8, no. 2 (2020): 117–26. http://dx.doi.org/10.37641/jiakes.v8i2.370.

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Credit sales are carried out by companies to attract many customers, so that the sales volume can increase compared to sales in cash. However, credit sales have several risks including uncollectible receivables. Hence, internal control of receivables is very important as receivables, in the future, must be recorded in cash flow. If there are customers who are overdue in payments or fail to settle their debts due to various reasons, the company’s operational activities will be disrupted. The purpose of this study is to determine the internal control of trade receivables in minimizing unco

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Firnanti, Julita. "Analisis pengaruh struktur aktiva, manajemen hutang, dan manajemen piutang terhadap profitabilitas perusahaan." Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan 4, no. 10 (2022): 4767–81. http://dx.doi.org/10.32670/fairvalue.v4i10.1799.

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The purpose of this study is to analyze the effect of asset structure, debt management, accounts receivable management on the profitability of tire companies listed on the BEI 2010-2020 and analyze the asset structure, debt management, and receivables management simultaneously on the profitability of tire companies listed on the BEI 2010 -2020. This study uses quantitative research methods because the data obtained in the form of numbers (numeric). The population used in this study are companies engaged in tire companies listed on the Indonesia Stock Exchange (IDX) since 2010-2020, totaling 4

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Anggiyani, Karunia Putri Augustina Dwi, Leni Nur Pratiwi, and Banter Laksana. "Pengaruh Modal Kerja Terhadap Net Profit Margin pada Industri Makanan dan Minuman yang Terdaftar di BEI." Indonesian Journal of Economics and Management 1, no. 1 (2020): 205–20. http://dx.doi.org/10.35313/ijem.v1i1.2430.

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The aims of this research are to analyze the effect of Working Capital Turnover, Inventory Turnover, Cash Turnover, Receivables Turnover, and Short-term Debt to Net Profit Margin (NPM) at food and beverage industry listed on BEI (Indonesia Stock Exchange) Period 2017-2019. This research is using purposive sampling method and obtained a sample of 6 companies. The analysis used to determine the effect of Working Capital Turnover, Inventory Turnover, Cash Turnover, Receivable Turnover, and Short-Term Debt on Net Profit Margin (NPM) is a statistical analysis with using the help of SPSS 22.0 softwa

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Bessonova, Anna, Svitlana Bessonova, and Alina Shevchenko. "OPTIMIZATION OF RECEIVABLES OF AN ENTERPRISE AS A TOOL FOR STRENGTHENING FINANCIAL EFFICIENCY." Економіка розвитку систем 6, no. 2 (2025): 146–50. https://doi.org/10.32782/2707-8019/2024-2-20.

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The article examines the significance of accounts receivable in enterprise financial management, focusing on their impact on liquidity, cash flow stability, and economic resilience. As a vital part of working capital, receivables represent anticipated cash inflows from clients and require efficient management to mitigate financial risks. In the Ukrainian context, marked by inflation and limited access to affordable credit, optimizing receivables is essential for maintaining solvency and reducing the financial burden of delayed payments. The study explores regulatory frameworks for receivables

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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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Mahyuni, Mahyuni, Zulhamdi Zulhamdi, and Almira Keumala Ulfah. "Hutang Uang Dibayar Emas dan Akibat Hukumnya Terhadap Para Pihak." el hisbah Journal of Islamic Economic Law 4, no. 2 (2024): 155–66. https://doi.org/10.28918/elhisbah.v4i2.9232.

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This study aims to analyze the payment of debt with gold and its legal consequences for the parties. The research method uses empirical juridical with a qualitative approach. This study was conducted in the Muslim community in North Aceh Regency. Data collection techniques use observation, interviews and documentation. The analysis technique uses an interactive model. The research findings were analyzed using the perspective of Islamic economic law. The results of the study indicate that the mechanism for paying debts with gold in North Aceh Regency, initially the debtor (muqtarid) receives mo

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Tkachuk, Lyudmila, and Chen Wenda. "THEORETICAL AND METHODOLOGICAL ASPECTS OF MANAGEMENT OF RECEIVABLES OF THE ENTERPRISE." Innovation and Sustainability, no. 1 (April 18, 2023): 84–90. http://dx.doi.org/10.31649/ins.2023.1.84.90.

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The article summarizes approaches to determining the essence of receivables. It was determined that scientists consider the company's receivables in the following directions: as a part of products sold but not paid for by customers; as a form of lending by the company to its customers; as one of the elements of current assets financed by own or borrowed funds. The compliance of national accounting provisions (standards) with international standards of accounting and financial reporting was analyzed, common features and differences of accounts receivable were identified. An assessment of

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Shashkova, Tatyana N., та Larisa Zh Khabibullina. "ДЕБИТОРСКАЯ И КРЕДИТОРСКАЯ ЗАДОЛЖЕННОСТЬ: СОВРЕМЕННОЕ СОСТОЯНИЕ, ПРОБЛЕМЫ И МЕТОДЫ УПРАВЛЕНИЯ". Vestnik BIST (Bashkir Institute of Social Technologies), № 2(59) (29 червня 2023): 111–17. http://dx.doi.org/10.47598/2078-9025-2023-2-59-111-117.

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The subject of the study is accounts receivable and accounts payable. The purpose of the study is to consider the state of receivables and payables in modern economic conditions, problems and methods of its management. The objectives of the study are to study the dynamics of the debt of economic entities, methods and methods of managing it, identifying problems of non-repayment in a timely manner and in full. The novelty of the study: the theoretical foundations of the management of receivables and payables, the problems of its occurrence are disclosed, and the dynamics and structure of debt a

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Shinkareva, O. V., and V. A. Vishnevskiy. "Features of write-off of bad debts due to provisions created by medical institutions for doubtful debts in tax accounting." Buhuchet v zdravoohranenii (Accounting in Healthcare), no. 2 (February 18, 2023): 21–29. http://dx.doi.org/10.33920/med-17-2302-03.

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The article is devoted to the peculiarities of recognizing a bad debt and considering the specifics of writing off this debt due to the formed reserve for dubious debts in the tax accounting of medical organizations. The grounds for recognizing a doubtful debt as bad debt due to the provision were analyzed. It has been established that bad debt, unlike dubious debt, is already unrealistic for collection, which allows it to be taken into account in the losses when calculating corporate income tax. Important in this case is the question of the timing of recognition of receivables as bad debt and

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Destiarany, Regina, and Reni Anggriani. "Kedudukan Surat Kuasa Menjual dalam Perjanjian Utang Piutang dengan Wanprestasi." Media of Law and Sharia 6, no. 1 (2024): 52–64. https://doi.org/10.18196/mls.v6i1.210.

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A power of attorney is a letter document whose content is to give authority to other parties to do something that the power of attorney wants. Power of attorney is often given in carrying out certain legal actions, including making payments of debts and receivables. Debts and receivables in daily life are not new, especially in the business field which is used to increase capital or other things for the smooth running of business. The issue raised is how the position of the power of attorney in the debt and receivables agreement in default with a case study of Decision Number 33/PDT. G/2023/PN

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Kusuma, Fanesa Putra Adri, Sigit Puji Winarko, and Badrus Zaman. "Pengelolaan Kas, Piutang, dan Hutang Yang Efektif Sebagai Upaya Meningkatkan Profitabilitas Perusahaan." Jurnal Ekonomi, Bisnis dan Manajemen 3, no. 3 (2024): 281–97. https://doi.org/10.58192/ebismen.v3i3.2578.

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Profitability is a company's calculation in seeking profits so that the company can sustain its operational activities. This research aims to assist companies in managing cash, accounts receivable, and debts effectively in order to increase the company's profitability. The research employed a descriptive analysis approach. The Subject and object used in this study is PT Fokus Cory Logistik located in Malaka Sari, Jakarta. The results of this study are (1) Cash turnover in the 2020-2022 period has good enough criteria so that this cash turnover has a positive effect on the company's profitabili

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Rahayu, Gustina, and Suharizal Suharizal. "PELAKSANAAN LELANG EKSEKUSI PANITIA URUSAN PIUTANG NEGARA DITINJAU DARI ASPEK HUKUM ADMINISTRASI NEGARA." ALHURRIYAH: Jurnal Hukum Islam (ALHURRIYAH JOURNAL OF ISLAMIC LAW) 4, no. 1 (2019): 45. http://dx.doi.org/10.30983/alhurriyah.v4i1.1501.

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<em><span>The Committee for State Debt Affairs (PUPN), which is in the center of the capital city of the State, is a committee to streamline the implementation of authority and duties. An institution called the State Receivables Affairs Agency was renamed the State Debt and Auction Agency which has now changed the Directorate General State Accounts Receivable and Auction which is then the Directorate General of State Assets, this Agency is directly under and is responsible to the Minister of Finance for operations in the city and regency areas. The Office of State Receivables and A

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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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Subrata, Ali, and Cindera Syaiful Nugraha. "PENGARUH PERPUTARAN PIUTANG DAN DEBT TO EQUITY RATIO TERHADAP RETURN ON ASSET (Kasus pada PT Kimia Farma Tbk)." BanKu: Jurnal Perbankan dan Keuangan 3, no. 1 (2022): 44–54. http://dx.doi.org/10.37058/banku.v3i1.4991.

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ABSTRACTThe purpose of this study was to determine and analyze the cycle of receivables and Debt to Equity Ratio Return on Assets at PT Kimia Farma Tbk. The research approach used in this study is a quantitative approach with an explanatory type of method. This study uses secondary data with a sampling technique using purposive sampling. The statistical method used is multiple linear regression. Results Based on the research, the magnitude of the effect of receivables and debt to equity ratio on return on assets is 93.8%. The results of hypothesis testing explain that both simultaneously and p

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Rasyadan, Resa, and Buddi Wibowo. "Analysis of Failure to Pay Education Fee Receivables at XYZ Institution." Syntax Literate ; Jurnal Ilmiah Indonesia 9, no. 8 (2024): 4536–48. http://dx.doi.org/10.36418/syntax-literate.v9i8.16227.

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The XYZ Institution/Agency, as a governmental institution, has the obligation to resolve debts resulting from financial losses. This study aims to analyze the influence of demographic, financing, and educational institution characteristics on the default of educational debt/student loan (State Compensation Claim for Breach of Service Agreement) at the XYZ Agency. To achieve this objective, the study utilizes data on debtors from 1983 to 2022 at the XYZ Agency and employs binary logistic regression analysis. The results of this study indicate that age and receivable value significantly affect t

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Efriyenty, Dian. "ANALYSIS OF DEBT SHORT TERM AND RECEIVABLE TURNOVER ON THE PROFITABILITY OF MANUFACTURING COMPANIES." Khazanah Multidisiplin 1, no. 2 (2020): 175–82. http://dx.doi.org/10.15575/km.v1i2.10343.

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ABSTRACTBased on the survey results for the last 3 years, data on food companies and the minimum turnover of accounts receivable and debt has increased and this has an impact on taking profits in the form of assets. These things can have an impact on the investment invested in shareholders. The purpose of this study is to assess the effect of short-term debt and accounts receivable turnover on asset returns. The samples in this study were 8 companies in the 2015-2019 period. The results of t-test analysis partially show that short-term debt does not have a significant effect on profitability,

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BULKOT, Hanna, and Maryna KHUKALENKO. "Features of accounting and controlling accounts receivable on enterprises, institutions, organizations of Ukraine." Economics. Finances. Law, no. 1 (January 21, 2020): 6–9. http://dx.doi.org/10.37634/efp.2020.1.1.

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Introduction. In the course of business activities of the enterprise (operational, investment and financial) relations with various individuals and legal entities emerge inevitably. They include suppliers and contractors, buyers, customers, banks etc. Accounts receivable arise in the course of these relationships. The issue of receivables is relevant and important for the organization of accounting of each enterprise, especially in the current business environment in Ukraine. Receivables affect the economic activity of any organization in such a way that receivables that are not closed for a l

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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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Babinska, Solomiia, and Andriy Boychuk. "SOME ASPECTS OF EFFECTIVE MANAGEMENT OF RECEIVABLES IN THE CONDITIONS OF UNCERTAINTY ENVIRONMENT." Scientific Notes of Ostroh Academy National University, "Economics" Series 1, no. 28(56) (2023): 134–39. http://dx.doi.org/10.25264/2311-5149-2023-28(56)-134-139.

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Accounting for receivables in modern realities is an important area of work, since the current financial condition of Ukrainian enterprises in recent years is characterized by it’s increase in the structure of assets, which leads to slowdown in the volume of payments. For this purpose, the article defines the essence of receivables and specifics it’s accounting in modern conditions. Conducted horizontal and vertical analysis of receivables by the number of employees by types of economic activity for 2021. As a result, we can say that almost 65% of all receivables in 2021 were accumulated at en

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Yahumaira, Cut Saidati, Yusri Hazmi, Sabila Alfaiza, and Aldo Kurniawan. "Evaluation of the Implementation of Credit Sales System Procedures." West Science Accounting and Finance 2, no. 02 (2024): 158–62. http://dx.doi.org/10.58812/wsaf.v2i02.1063.

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Credit sales are a method used by many companies to increase sales volume by allowing customers to pay for products or services in stages. In an accounting context, credit sales systems require accurate recording and efficient management to ensure that receivables are collectible and the risk of loss is minimized. This article reviews the basic concepts of credit sales, including accounts receivable, provisions for bad debts, and recording credit sales journals. The benefits of credit sales in accounting include increased sales, better management of receivables, and preparation of accurate fin

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Gnatiuk, Taras, Vitalii Shkromyda та Nadiya Shkromyda. "Торговий кредит: окремі питання обліку та аналізу дебіторської заборгованості". Journal of Vasyl Stefanyk Precarpathian National University 11, № 2 (2024): 79–90. http://dx.doi.org/10.15330/jpnu.11.2.79-90.

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This article studies the accounting and analysis of accounts receivable, particularly trade credit, as a key financial management tool within the global competitive environment. The authors explore theoretical and practical aspects of managing accounts receivable and methods to assess its impact on financial stability. Emphasis is placed on the theoretical justification for non-standard practices in accounting and analyzing trade credit as a separate asset, aiding in better risk identification of bad debts that affect enterprise viability. The study highlights that accounting entries for incom

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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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Karina Sekar Rachmadanti and Slamet Riyadi. "Pengaruh Manajemen Hutang, Piutang, Persediaan, terhadap Profitabilitas dengan Arus Kas sebagai Variabel Intervening Pada Perusahaan Sektor Kesehatan yang terdaftar BEI." MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis 3, no. 1 (2025): 181–96. https://doi.org/10.59246/muqaddimah.v3i1.1230.

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This Research Has The Purpose Of Analyzing The Effect Of Debt Management, Receivables Management, And Inventory Management On Company Profitability With Cash Flow As An Intervening Variable. The Techniques Applied Include Quantitative Descriptive Research Design, With Statistics Taken Through The Annual Reports Of Health Sub-Sector Companies Listed On The Stock Exchange! Indonesia During The Period Of 2019 To 2022. The Research Population Consists Of 12 Companies, With Samples Obtained By The Purposive Sampling Method, So That 5 Companies Are Obtained For The Object Of The Research. The Resear

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Konkova, S. G. "A consolidated approach to the valuation of receivables secured by collateral." Economics and Management 29, no. 1 (2023): 93–100. http://dx.doi.org/10.35854/1998-1627-2023-1-93-100.

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Aim. The presented study aims to propose a consolidated approach to determining the market value of receivables secured by collateral and to develop an algorithm for its practical application.Tasks. The author analyzes and systematizes existing methods for the valuation of receivables; formulates prerequisites and trends that necessitate the use of a modified approach.Methods. This study analyzes scientific works and the author's practical experience to identify the advantages and disadvantages of methods for the valuation of receivables. The author's consolidated approach to determining the m

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Aisya Rahma, Siva, Tony R. Sinambela, and Yohanes Sugiyanta. "Analisis Pengendalian Piutang Usaha dan Pencatatan Utang Usaha Terhadap Peningkatan Arus Kas Pada PT Jaya Marta Sentoosa." Mulia Pratama Jurnal Ekonomi dan Bisnis 1, no. 1 (2024): 163–72. https://doi.org/10.70442/mpjeb.v1i1.289.

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In achieving company goals in the future, companies need to make changes, improvements, and business development. Therefore PT Jaya Marta Sentosa continues to strive to improve their business strategies to survive and not lose out in the competition. One of the improvements made by the company is in increasing the company's cash flow itself, so it is necessary to analyze financial statements to find out how to increase cash flow in the company. The analysis conducted by the author is an analysis of the control of acceptance of accounts receivable and recording of accounts payable. The purpose

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Jan Christian Zherman Saragih, George, Sunarmi, and Robert. "Pemegang Pengalihan Atas Hak Tagih Tertulis (Cessie) Dalam Permohonan Penundaan Kewajiban Pembayaran Utang Berdasarkan Undang-Undang Nomor 37 Tahun 2004 Tentang Kepailitan dan PKPU (Analisa Putusan: No.16/Pdt.Sus–PKPU/2017/PN.Niaga/Jkt.Pst)." Acta Law Journal 2, no. 1 (2023): 9–28. http://dx.doi.org/10.32734/alj.v2i1.15366.

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The transfer of receivables for written collection rights is called Cessie. The legal arrangements regarding cessie are regulated explicitly in Article 613 of the Civil Code. Generally, the granting of the right to collect is often in debt-receivable disputes. Transfer of rights from the old creditor (cedent) to the new creditor (cessionaris) over the debtor (cessus). Disputes over debts in the business world are commonly experienced by every legal subject including business entities. The problem of debts is a slick and complicated problem to find a solution to these conditions. The intensity

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Tomchuk, Viktor, and Maryna Stulii. "Improving approaches to the management, accounting and control of receivable debt in the period of martial law." Scientific notes, no. 33 (December 25, 2023): 160–70. http://dx.doi.org/10.33111/vz_kneu.33.23.04.13.089.095.

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In the period of martial law, when the economy of enterprises becomes especially vulnerable, the issues of management and control of receivables become critical. Bad and questionable debts become not only an element of financial losses, but also an important indicator of economic instability, which can lead to the threat of bankruptcy of enterprises. One of the key challenges of managing accounts receivable in martial law is uncertainty and unpredictability. Conflicting circumstances lead to changes in consumer demand, production processes and supply chains, which increases the risk of buyer i

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Farooq, Umar, Muhammad Ali Jibran Qamar, and Krishna Reddy. "Impact Size and Determinants of Indirect Cost of Financial Distress: Role of Receivable and Inventory Management." Asian Academy of Management Journal of Accounting and Finance 16, no. 2 (2020): 179–207. http://dx.doi.org/10.21315/aamjaf2020.16.2.8.

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This research investigates the opportunity cost as an indirect cost of financial distress from two perspectives. First, indirect cost is estimated using multi-stage financial distress and non-linear proxy of debt. Second, receivable and inventory management are studied as determinants of indirect cost. The sample includes ongoing Pakistani firms that were healthy in the previous year and documenting positive gross profit. Results showed that firms bear opportunity loss primarily due to leverage rather than multistage financial distress. However, a non-linear relationship is found between lever

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Verbytska, V., and Ya Nasonenko. "MANAGEMENT OF RECEIVABLES OF THE ENTERPRISE." Series: Economic science 7, no. 167 (2021): 23–27. http://dx.doi.org/10.33042/2522-1809-2021-7-167-23-27.

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The article examined the current state of planning financial obligations and noted the urgency of the problem of the existence of receivables. The urgency of the problem arises due to the presence of a significant share of receivables in the assets of enterprises. The emergence of a problematic issue is the reason for the search for new ways and methods of control over accounts receivable. The organization and methodology for accounting for receivables for goods is shown on the example of TOV "EMSS". We found out that most of the company's income comes from the sale of equipment for the road c

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Sulkarnain, Sulkarnain. "The Practice of Matemmba’ Arisang in Sidrap South Sulawesi and Its Perspective under Islamic Law." Sang Pencerah: Jurnal Ilmiah Universitas Muhammadiyah Buton 9, no. 1 (2023): 271–78. http://dx.doi.org/10.35326/pencerah.v9i1.2991.

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The daily practice of Arisan has been carried out by all levels of society, each layer of society has its own tendency in holding the arisan. The phenomenon in Sidrap South Sulawesi is that making Arisan with unique games known as Mattemba Arisang’ meaning “Shooting Arisan”.This tudy aims to reveal the practice of debts and receivables in Mattemba' Arisang and elaborate it under of the perspective of Islamic economic law. This study was conducted at Sidrap of South Sulawesi. The informants of research were perpetrators of Practice of Matemmba Arisang. Data analysis used reduction, presentation

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Putra, Rizki Eka, Aznedra Aznedra, and Sri Mulyati. "ANALISIS PENGENDALIAN PIUTANG TAK TERTAGIH BERDASARKAN UMUR PIUTANG TERHADAP KINERJA LAPORAN KEUANGAN PADA PT. LOUISZ INTERNATIONAL." Measurement Jurnal Akuntansi 16, no. 1 (2022): 54–60. http://dx.doi.org/10.33373/mja.v16i1.4059.

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Good receivable control system will affect the company’s success in carrying out the sale on credit policy. The credit sales are uncollectible risk of some or all credit extended to the debtor. As a result of theseuncollectible accounts receivable losses will cause the load, the company must determine the method that will be used to calculate the amount of the loss of this receivable. The study aims to analyze the control of bad debets based on receivable age on the performance of financial statements of PT. Louisz International and know the treatment of losses on bad debts of the company. The

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Khomуn, Petro, Tetiana Nosko, Anastasia Koltutska, and Victoria Rymlyanska. "Theoretical aspects of accounting and analysis of receivables of the enterprise." Socio-Economic Problems and the State 25, no. 2 (2021): 413–20. http://dx.doi.org/10.33108/sepd2022.02.413.

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The activity of any enterprise is always accompanied by calculations, and this in turn leads to receivables or payables. The article presents a topical and complex issue of accounting – the theoretical aspects of analysis, research of receivables at the enterprise. Modern economic processes in the national macroeconomic environment require businesses to implement and search for progressive approaches to the problems of payment and settlement relationships between enterprises, which in turn requires proper accounting of receivables for management decisions. A significant part of the company's a

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Alsharari, Nizar Mohammad, and Rasha Abousamra. "Financial Crisis, Bad Debt and Uncollectible Receivables: Evidence from UAE." Indonesian Management and Accounting Research 17, no. 2 (2019): 119. http://dx.doi.org/10.25105/imar.v17i2.5135.

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This study aims to study the methods used in accounting for calculating bad debts in a financial setting and comparing it with the debt collection methods in an academic environment in UAE especially in Abu Dhabi University. It also focuses on exploring the reasons behind defaulting payments in an academic setting and finally recommending a sample policy for debt collection an academic environment has been demonstrated. It is clearly that the non-performing loans prevailing in the UAE could be twofold in the coming years due to a constant surge in the credit demand, and the banks as well as fi

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Khadafi, Muammar. "FENOMENA PINJAMAN ONLINE DIMASA PANDEMIK COVID-19 DI KOTA BATAM." JURNAL PARADIGMA : Journal of Sociology Research and Education 3, no. 2 (2022): 1–6. http://dx.doi.org/10.53682/jpjsre.v3i2.5099.

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Receivable debt is a social reality that has been inherent in the life of the community, not only the bottom layer but the upper layer also often do the behavior of debt with online loans. These communities are identical to having a livelihood as freelancers which as can be seen from low income or wages due to the impact of the Covid-19 pandemic which led to job cuts and reduced work schedules. In order to answer that problem, the theory used from James S. Coleman regarding rational choice to explain the phenomenon of online loans experienced by the community of Batam City. Among other things

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Siregar, Tapi Rumondang Sari, Tuti Anggraini, and Asmuni Asmuni. "E-money Analysis Of Debt Receivables Based on Sharia Perspective." Al-Masharif: Jurnal Ilmu Ekonomi dan Keislaman 10, no. 1 (2022): 106–17. http://dx.doi.org/10.24952/masharif.v10i1.5775.

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The development of receivable transactions is currently increasingly complex. E-money is a transaction related to receivables or deposits. Every transaction that gives rise to receivables should be recorded (mahkum fiih) by the transacting party (mahkum alaih). This command is contained in the letter Al-Baqarah verse 282, this verse is the legal basis for recording. Transactions in e-money are always recorded by the issuer. The lawful use of electronic money creates differences of opinion. The Indonesian Ulema Council issued a fatwa allowing the use of Islamic electronic money as long as it di

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Putri Widi Astuti, Dwika Lodia Putri, and Aljufri. "Pengaruh Laba Kotor, Laba Operasi, Laba Bersih, Perubahan Piutang, Perubahan Hutang Dan Perubahan Persediaan Dalam Memprediksi Arus Kas Di Masa Mendatang (Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2016-2020)." ARBITRASE: Journal of Economics and Accounting 3, no. 3 (2023): 703–9. http://dx.doi.org/10.47065/arbitrase.v3i3.599.

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This study aims to determine the effect of gross profit, operating profit, net income, changes in receivables, changes in payables and changes in inventory in predicting future cash flows (empirical studies on mining companies listed on the Indonesia Stock Exchange in 2016-2020). The population in this study are all mining companies listed on the Indonesia Stock Exchange (IDX) in 2016-2020. The total population in this study were 47 mining companies.The sampling technique used purposive sampling method which resulted in 12 companies as samples. The results showed that gross profit, operating p

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