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Journal articles on the topic 'Payments with suppliers'

Author: Grafiati

Published: 30 May 2022

Last updated: 31 July 2025

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1

Karmila, Karmila, Sakti Muda Nasution, Mira Ismirani Fudsy, Dedi Karmana, and Budi Lesmana. "Application Of Accounting System on Account Payments: Study At One of The Hotels in Bandung." Electronic, Business, Management and Technology Journal 2, no. 2 (2024): 145–54. https://doi.org/10.55208/ebmtj.v2i2.187.

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This study seeks to elucidate the process of executing debt payments at Dejava Hotel Bandung and to identify the obstacles impeding these payments. This research constitutes a form of qualitative descriptive investigation. To perform this study, the author seeks primary data through direct interviews with relevant parties and secondary data in financial reports and supplementary documents. The study's findings at De Java Hotel indicate that the execution of debt payments to suppliers occurs through two interconnected processes: the purchase report method and the debt payment procedure. The iss

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2

Abdiev, Jamol, and Gurkan Akalin. "A Close Look Into Supplier Policy Changes in Response to Their Buyers’ Financial Stress." Studies in Business and Economics 14, no. 1 (2019): 5–16. http://dx.doi.org/10.2478/sbe-2019-0001.

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AbstractTrade credit, the credit extended to buyers by suppliers who let them buy now and pay later, is an important financing method for many buyers. Any policy change by buyers in accounts payable, a measure for trade credit, results in appreciation or frustration on the supplier side. Even though, such effects have been well documented in the literature, an empirical study on the subject is surprisingly lacking. As an example, a certain buyer might change the payment policy by extending or shortening the periods of the payments. We investigate how and if the payment policy change of the buy

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Cueva, Martha Alexandra Padilla, Lourdes Candelaria Moreno Gamio, Julio Enrique Haro Carranza, Martín Felipe Castro Velásquez, Analucia del Rosario Moreno Gamio, and Gustavo Andrés Haro Vargas. "Impact of Internal Control in the Management of Payments to Suppliers of Construction Companies." Revista de Gestão Social e Ambiental 18, no. 10 (2024): e09285. http://dx.doi.org/10.24857/rgsa.v18n10-213.

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ABSTRACT Purpose: Determine to what extent internal control affects the management of payment to construction company suppliers. Theoretical Framework: Focuses on the importance of streamlining and avoiding delays in payment to suppliers through improving internal control in construction companies, based on COSO 2013 and the theory of Arthur Holmes. Method: A quantitative study of causal correlation type was carried out in a population of less than 50 individuals (38), so that we worked with a list of 38 workers related to the tax management of construction companies, given the small populatio

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Septiani, Ni Kadek, Ida Ayu Putri Widawati, and Anak Agung Istri M. Septiviari. "Analisis Prosedur Pembayaran Utang Supplier di Hotel X." AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis 4, no. 3 (2024): 1109–23. http://dx.doi.org/10.37481/jmeb.v4i3.868.

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The purpose of this research is to determine the procedure for paying supplier debts on accounts payable for the period January-December 2023 at Hotel X. The data analysis technique used in this research is descriptive qualitative based on data collection from interviews and observations. This research was motivated by the delay in payment of debts to suppliers. The research conducted at Hotel X revealed that delays in debt payments were caused by the fact that the procedures for paying debts to suppliers at Hotel X were not implemented according to the concept. The receiving department does n

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Delgado-Téllez, Mar, Pablo Hernández de Cos, Samuel Hurtado, and Javier J. Pérez. "The Macroeconomic Impact of Delayed Government Payments: A Case Study." Public Finance and Management 17, no. 2 (2017): 152–69. http://dx.doi.org/10.1177/152397211701700203.

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We analyze the impact of a drastic reduction in delayed governments’ payments on private sector activity. We focus on the case of Spain, a country in which a number of policy reforms were implemented to cope with increasing regional and local government payment periods and trade debt. Most noticeably, over 2012–2014 the Spanish central government approved various extraordinary mechanisms for the payment of local and regional government suppliers which have significantly reduced the stock of trade debt and the average supplier payment period of these levels of government. Successive plans have

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ALIAMUTU, Kansilembo Freddy, and Msizi MKHIZE. "The impact of failure to make payment behaviour on the profitability of South African municipal electricity suppliers." International Journal of Environmental, Sustainability, and Social Science 5, no. 3 (2024): 435–51. http://dx.doi.org/10.38142/ijesss.v5i3.889.

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Failure to make payments for labour remains a source of concern in the provision of municipal services in South Africa. According to literature, the tradition of failure to make payment rates from the apartheid period, when widespread civic resistance expressed itself via refusing rate paying. The research investigates the influence of South Africa's failure to make payment behaviour on municipal profitability. The random-effects model is utilised to evaluate the connection among the profitability and failure to make payments for 28 municipalities from 2007 to 2022. The findings show that fail

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Ostapenko, Yuliya. "Management of Tax Burden on Value-Added Tax at the Enterprise Level." Accounting and Finance, no. 1(91) (2021): 70–75. http://dx.doi.org/10.33146/2307-9878-2021-1(91)-70-75.

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Modern economic conditions in Ukraine are characterized by an excessive level of tax burden on business and the instability of tax legislation, which hinders the development of entrepreneurial activities of business entities. Therefore, one of the main factors of business growth is the creation of an effective and flexible mechanism for optimizing the tax burden at the enterprise level. The purpose of the article is to systematize the existing methods of management of tax burden on value-added tax at the enterprise Level, as well as to substantiate possible ways to optimize tax payments for VA

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Mubarak, Dzakisyah Alyus, Muhammad Heru Akhmadi, and Erlita Nurma Wati. "Implementasi Sistem Aplikasi Pembayaran Digital Payment Dalam Pelaksanaan Pembayaran Berbasis Cashless di Masa Pandemi Covid-19." JURNAL MANAJEMEN KEUANGAN PUBLIK 6, no. 2 (2022): 115–22. http://dx.doi.org/10.31092/jmkp.v6i2.1699.

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In line with the trend of increasing state expenditure payments, the government uses a digital system to carry out cashless-based payments. The digital system provides advantages in the effectiveness of state expenditure payments to the payee and supports the efficiency of state financial management. One of the digital systems used is the Digital Payment application developed by the Directorate General of Treasury. This study aims to review the use of the Digital Payment application in making non-cash payments to payees (suppliers) in the 2019-2021 period. This study used a qualitative method

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Кулинич, Мирослава, Катерина Мельник, Ірина Садовська та Дарина Мельник. "НОРМАТИВНО-ПРАВОВЕ ЗАБЕЗПЕЧЕННЯ ОБЛІКУ ТА КОНТРОЛЮ РОЗРАХУНКІВ З ПОСТАЧАЛЬНИКАМИ ТА ПІДРЯДНИКАМИ". Economic journal of Lesya Ukrainka Volyn National University 3, № 39 (2024): 42–50. http://dx.doi.org/10.29038/2786-4618-2024-03-42-50.

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Annotation. The organization of accounting for accounts payable at any enterprise is quite important, because it contributes to the reliability, correctness and transparency of the display of data from settlement transactions with suppliers and contractors. The article discusses the peculiarities of accounting for payments with suppliers and contractors. The purpose of the article is to clarify the economic meaning of the terms "supplier", "contractor", "creditor debt" and to reveal their role in the country's economy. It was determined that accounts payable is the organization's debt to other

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10

Пустовалов, Евгений, and Evgeniy Pustovalov. "THE RIGHT TO JUDICIAL PROTECTION AND THE REGIME OF SPECIAL BANK ACCOUNTS OF PAYMENT AGENTS AND SUPPLIERS." Advances in Law Studies 7, no. 2 (2019): 26–30. http://dx.doi.org/10.29039/article_5da620013475d4.85458326.

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The article discusses the relationship between the constitutional right to judicial protection, which includes such an element as the effective enforcement of a judicial decision, with the legal regime of special bank accounts of payment agents and suppliers. Attention is drawn to the problems identified by law enforcement on the recovery of funds in such bank accounts, including the possible harm to persons who are not debtors in enforcement proceedings. Based on the analysis of the legal regulation of the special bank accounts of payment agents and suppliers, a conclusion is drawn on the adm

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Grigonytė, Ingrida, and Vytautas Sūdžius. "PAYMENT RISK ESTIMATION IN THE MARKETS OF LITHUANIA, LATVIA AND ESTONIA." Business, Management and Education 8, no. 1 (2010): 7–20. http://dx.doi.org/10.3846/bme.2010.01.

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According to difficult business situation, payments to business partners, clients or suppliers are delayed more than usual. That could be a serious threat to enterprises. In this article solvency importance to all business units as well as company‘s ability to pay their debts to other market units (partners, suppliers, etc.) in Lithuania, Latvia and Estonia are discussed. The data used in this article are taken from Intrum Justitia OY EPI (European Payment Index) research. Payment index in three Baltic region countries, harm that can be done to enterprises, and company‘s behaviour according to

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Klinkova, E. B., and E. I. Zatsarinnaya. "Difficulties of Moscow customers in the implementation of electronic execution of small contracts." Buhuchet v zdravoohranenii (Accounting in Healthcare), no. 10 (October 1, 2021): 47–52. http://dx.doi.org/10.33920/med-17-2110-06.

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The standard documentation will soon cover all the most massive purchases published in the EAIST. The standardized documentation used by the metropolitan customers creates clear, convenient and transparent working conditions for the customer and the supplier. The authorities of the city are confident that timely payments are guaranteed on both sides of the procurement: increased transparency will reduce the cases of suppliers failing to meet the terms and conditions of contracts and timely payments from the budget. In the real endeavor faced by the contracts of the City of Moscow after the man

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13

Podmeshalska, Yu, and D. Kornienko. "ACCOUNTING FOR PAYMENTS TO SUPPLIERS BY ECONOMIC ACTIVITY." Agrosvit, no. 24 (December 29, 2021): 58. http://dx.doi.org/10.32702/2306-6792.2021.24.58.

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14

Kishombe, Nellie, and Ma Lin Malin. "Modeling and assessing of sustainable supply chain finance:A case study of practioners and academician in Malawian." International Journal of Scientific Research and Management 10, no. 08 (2022): 3732–62. http://dx.doi.org/10.18535/ijsrm/v10i8.em03.

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All over the world, the concept of Supply Chain Finance has emerged through the globalization of trade. The common sense within a supply chain is that suppliers are trying to receive their payments as early as possible while buyers are increasing their payment terms. SCF attempts to cope with this problem and creates opportunities for all parties creating a ‘win–win’ situation for both buyer and supplier by giving the buyer the opportunity to extend payment terms and pay the supplier in advance. This process allows all parties to free up operating working capital and provide financing in favor

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15

Tiwari, Kashi. "Financing of Entrepreneurial Ventures." Journal of Finance Issues 6, no. 2 (2008): 105–18. http://dx.doi.org/10.58886/jfi.v6i2.2405.

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Entrepreneurs with zero startup capital can launch new ventures through kind-financing from input-suppliers by offering higher input-prices at time t+k; and, through kind offering at lower prices at time t+k to output-buyers who make advance payments at time t. Interests of entrepreneurs, input-suppliers, and output-buyers get intertwined through such arrangements. All parties (entrepreneurs, input-suppliers and output-buyers) joined through kind-financing, kind-offering, and advance-payments have vested interests in the success of the new-venture (and they contribute through their expertise).

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Editorial, Team IndraStra Global. "A Brief Note on Digital Payment Systems in Pakistan." IndraStra Global 04, no. 004 (2018): 011. https://doi.org/10.5281/zenodo.1217840.

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<em>"Digital Payments"</em> in Pakistan is an evolving concept that intends to provide a basket of the solution to its citizen and in fact, it is rapidly gaining momentum in Pakistani market. More than half of its population do not have access to the conventional and mobile banking services and there is very little use of electronic B2B payments, regardless of the value of the transaction, and especially by micro and small retailers. Cash is still a dominant payment method as it is considered <em>"safe"</em> by almost all the retailers and supp

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17

Chang, Chun-Tao, and Yao-Ting Tseng. "The Impacts of Payment Schemes and Carbon Emission Policies on Replenishment and Pricing Decisions for Perishable Products in a Supply Chain." Mathematics 12, no. 7 (2024): 1033. http://dx.doi.org/10.3390/math12071033.

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In the supplier–retailer–consumer system, the retailer’s replenishment and pricing strategies impact the entire transaction process, forming a comprehensive trading market. Suppliers offer advance-cash-credit payments to retailers, while retailers provide customers with cash-credit payment options. In the current health-conscious consumer market, purchasing decisions are influenced not only by commodity prices but also by the freshness of products, particularly perishable goods. Growing awareness of climate change and the advent of carbon emission policies have raised concerns about the enviro

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18

Chen, Jan-Min. "Integrated assembled production decision support inventory system." Journal of Information and Optimization Sciences 45, no. 3 (2024): 717–33. http://dx.doi.org/10.47974/jios-1402.

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In the effective supply chains development, the interaction between financial and inventory decisions is important for suppliers and manufacturers. In addition, implementing effective coordination between supply chain participants has become a related research issue. Considering a two-echelon model of multi-suppliers and one manufacturer in this study, coordinate their situations to maximize the total supply chain profits. One or more components required for the final product produced are provided by each supplier. The payments which are permissible delay is coordinated to order quantity betwe

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19

A. F, M. Dhika Adhitya, and Sarwono Hardjomuljadi. "Analysis of the Effect of Direct Payments from the Owner to Nominated Subcontractors on Project Sustainability." Indonesian Journal of Business Analytics 3, no. 6 (2024): 2373–86. https://doi.org/10.55927/ijba.v3i6.7586.

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In the construction industry, the practice of direct payments by service users to subcontractors has become a common phenomenon. This practice occurs when service users, as main clients, pay subcontractors directly without going through the main contractor. This aims to speed up cash flow and ensure timely payments to subcontractors. However, the practice of direct payments also raises various problems and impacts that need to be considered. In this research, the approach used is quantitative. This research uses a causal analysis method because this research aims to test a hypothesis regarding

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20

Thangamuthu, A. P. "A Survey on Various Online Payment and Billing Techniques." Shanlax International Journal of Arts, Science and Humanities 7, no. 3 (2020): 86–91. http://dx.doi.org/10.34293/sijash.v7i3.1374.

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Over the past few decades, Internet technology has shaped almost everybody’s life. Business banks set up internet workstations and provide customer information requirements, internet payment fund diversion financial services, credit, investment, etc. An online payment system is a means for conducting economic transactions based on the Internet. This allows a seller to accept payments over the web or other internet connections, such as direct network connections between retail stores and their suppliers- a common way of keeping inventories just in time. Online payment systems are greatly expand

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Šalamon, Tanja, Borut Milfelner, and Jernej Belak. "Late Payments and Ethics of Management: Possible Solutions for Local Economies." Lex localis - Journal of Local Self-Government 13, no. 3 (2015): 351–73. http://dx.doi.org/10.4335/13.3.351-373(2015).

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European countries have faced the problem of poor payment discipline for many years. Despite legislation adopted in 2000 and 2011, the situation is not improving. Not much empirical research has been done about the causes of low payment discipline, and even the work that has been done has been generally focused solely on the financial reasons. The current research tried to determine whether the payment discipline is affected and influenced by management ethics. The study showed that board’s and senior management’s ethics affects the length of the average payment delay to suppliers. Based on th

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Allen, Jeff, Santiago Carbo-Valverde, Sujit Chakravorti, Francisco Rodriguez-Fernandez, and Oya Pinar Ardic. "Assessing incentives to increase digital payment acceptance and usage: A machine learning approach." PLOS ONE 17, no. 11 (2022): e0276203. http://dx.doi.org/10.1371/journal.pone.0276203.

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An important step to achieve greater financial inclusion is to increase the acceptance and usage of digital payments. Although consumer adoption of digital payments has improved dramatically globally, the acceptance and usage of digital payments for micro, small, and medium-sized retailers (MSMRs) remain challenging. Using random forest estimation, we identify 14 key predictors out of 190 variables with the largest predictive power for MSMR adoption and usage of digital payments. Using conditional inference trees, we study the importance of sequencing and interactions of various factors such a

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Selivanova, Natalia, Valentyna Borkovska, and Petro Mykytyuk et. al. "Improving Accounting and Management of Settlements with Foreign Suppliers in the Context of Global Digitalization on the Example of Agricultural Enterprise." Journal of Agriculture and Crops, no. 83 (May 31, 2022): 152–63. http://dx.doi.org/10.32861/jac.83.152.163.

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In the article, the authors developed proposals for improving the accounting and management of settlements with counterparties at importing agricultural enterprises in the context of global digitalization, namely: proposed analytical accounts for accounting settlements with suppliers at importing agricultural enterprises, which will help control accounts payable, the time of its payment and help to plan agreements with suppliers and contractors; considered in detail the accounting of payments to contractors, namely the accounting of discounts from foreign suppliers on agricultural raw material

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BULKOT, Hanna, and Liudmyla IVANOVA. "Features of accounting and analysis of accounts payable with suppliers and contractors at enterprises, institutions, organizations of Ukraine." Economics. Finances. Law, no. 4 (April 16, 2020): 30–35. http://dx.doi.org/10.37634/efp.2020.4.6.

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Introduction. The amount of accounts payables of an enterprise largely depends on the quality and efficiency of accounting and analysis of settlements with suppliers and contractors. It is an important component for successful cooperation and providing complete, truthful and impartial information on the financial position, company performance and cash flow of the enterprise for making management decisions. The purpose of this paper is to find ways to improve the accounting and analysis of accounts payable with suppliers and contractors by summarizing the theoretical and practical aspects of th

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Nanayakkara, Samudaya, Srinath Perera, Sepani Senaratne, Geeganage Thilini Weerasuriya, and Herath Mudiyanselage Nelanga Dilum Bandara. "Blockchain and Smart Contracts: A Solution for Payment Issues in Construction Supply Chains." Informatics 8, no. 2 (2021): 36. http://dx.doi.org/10.3390/informatics8020036.

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The construction industry has dynamic supply chains with multiple suppliers usually engaged in short-term relationships. Government legislation, novel types of payment agreements, conventional information technology solutions, and supply chain management best practices have endeavoured to solve payment-related financial issues in the construction industry, which are mainly caused by the complexities of the construction supply chain. Nevertheless, payment-related issues persist as one of the key challenges in the industry. Applications of blockchain technology–a trusted, distributed data storin

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Prashant, Bhandare, Pandit Ghadage Yash, Abhimanyu Kadam Atharv, Balasaheb Bhosale Abhaysinh, and Bharat Bobalade Ajinkya. "A Review Paper on Medical HealthCare Application." A Review Paper on Medical HealthCare Application 8, no. 10 (2023): 3. https://doi.org/10.5281/zenodo.10099827.

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The design is designed for developing the " Medical Healthcare Application " whose purpose is to reduce the complications of record keeping and attestation in the force operation, payments, and list of suppliers. This work discusses the compass, ideal, and end of the design, and the analysis of the pitfalls and constraints in the design.Keywords:- Complications; Attestation; Pitfalls; Suppliers; Constraints.

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Hariyadi, Tri, Dewi Laraswati, and Fattya Ariani. "Analisis dan Perancangan Desain Sistem Informasi Pembayaran Tagihan Supplier Pada PT. Jaya Teknik Indonesia Berdasarkan Kebutuhan Sistem." Indonesian Journal on Software Engineering (IJSE) 4, no. 2 (2019): 82–89. http://dx.doi.org/10.31294/ijse.v4i2.5987.

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Abstract - Economic development in Indonesia is currently growing rapidly. To achieve this economic development, a good system is needed. One of these systems is a payment system. That is a system that deals with payments made by a company to suppliers so that a job can be completed on time without any financial disturbances. An integrated system makes it easy for employees to do their work. PT Jaya Teknik Indonesia is a contracting company. The existing system of PT Jaya Teknik Indonesia is currently not computerized. The manual process for checking the billing file causes the length of the p

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Mardiana, Mardiana. "Consumptive Credit Accounting Information System Design at PT. Metro." Journal of Economics and Business (JECOMBI) 2, no. 03 (2022): 229–36. http://dx.doi.org/10.58471/jecombi.v2i03.56.

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This research is motivated by the problem of low performance of a company at PT. METRO is a credit sales technique for customers who process payment data, so data processing takes a long time. Therefore, with the implementation of the Consumptive Credit Accounting Information System application that has been designed, in the form of reports that can be presented quickly such as customer reports, credit payments and suppliers. Each system is designed to provide supervision and convenience for all transactions carried out by a company so that a company's performance runs effectively and efficien

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Gomarn, Pittayaporn, and Jakrapong Pongpeng. "Causes of construction delay from contractors and suppliers in Thailand's oil and gas platform projects." MATEC Web of Conferences 192 (2018): 02008. http://dx.doi.org/10.1051/matecconf/201819202008.

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Construction project delays caused by contractors and suppliers are the top problems in Thailand's oil and gas industries. Recognizing this importance and their relationships between factors can help reduce the risk of delays in construction projects. Therefore, this study set out to confirm factors and inspect relationships between delay factors of contractors and suppliers. A 16 item questionnaire survey was distributed to 134 managers, engineers, and supervisors in oil and gas platform construction projects in Thailand. A confirmatory factor analysis (CFA) was performed by the use of Amos V

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Rakhmonov, Sherzod Sherkulovich. "IMPROVEMENT OF FORMING CASH FLOW STATEMENT BASED ON INTERNATIONAL FINANCIAL REPORTING STANDARDS." Journal of Contemporary World Studies 3, no. 1 (2025): 199–208. https://doi.org/10.5281/zenodo.14770895.

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<strong>Annotation: </strong>This article describes how to prepare a cash flow statement using the direct method based on International Financial Reporting Standards. In our country, only the direct method is used in the preparation of cash flow statements, so the introduction of the direct method by us will help to increase investor confidence in financial statements. <strong>Key words</strong>: cash, cash equivalents, cash flow statement, direct method, operating activity, investment activity, financial activity, financial statement, receipts from customers, payments to suppliers for goods a

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Samaan, Sama Salam. "Design and Implementation of a Pharmaceutical Inventory Database Management System." Al-Khwarizmi Engineering Journal 13, no. 1 (2017): 118–28. http://dx.doi.org/10.22153/kej.2017.08.008.

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The main aim of this paper are the design and implementation of a pharmaceutical inventory database management system. The system was implemented by creating a database containing information about the stored medicines in the inventory, customers making transactions with the pharmaceutical trading company (which owns the inventory), medical suppliers, employees, payments, etc. The database was connected to the main application using C sharp. The proposed system should help in manag inginventory operations which include adding/updating employees’ information, preparing sale and purchase invoice

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Лычагина, Л. Л. "Features of stocks accounting on the terms of a long deferment of payment." Экономика и предпринимательство, no. 3(128) (May 13, 2021): 1351–54. http://dx.doi.org/10.34925/eip.2021.128.3.273.

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В статье рассмотрен порядок определения фактической себестоимости запасов, приобретенных на условиях отсрочки (рассрочки) платежа на период, превышающий 12 месяцев. Отмечается, что сумма, которую организация должна уплатить за такие запасы, рассчитывается путем дисконтирования. Данный порядок учета запасов позволяет сократить различия между принципами их формирования в бухгалтерской отчетности по МСФО и РСБУ. Рассмотрены на примерах особенности расчетов с поставщиками за приобретенный материал с рассрочкой платежа. The article describes the procedure for determining the actual stocks cost acqu

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Che, Yeon-Koo, and Ian Gale. "Optimal Design of Research Contests." American Economic Review 93, no. 3 (2003): 646–71. http://dx.doi.org/10.1257/000282803322157025.

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Procurement of an innovation often requires substantial effort by potential suppliers. Motivating effort may be difficult if the level of effort and quality of the resulting innovation are unverifiable, if innovators cannot benefit directly by marketing their innovations, and if the buyer cannot extract up-front payments from suppliers. We study the use of contests to procure an innovation in such an environment. An auction in which two suppliers are invited to innovate and then bid their prizes is optimal in a large class of contests. If contestants are asymmetric, it is optimal to handicap t

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Susan Grace Nainggolan. "Sistem Informasi Akuntansi Kredit Konsumtif CV. Multi Global Perkasa." Jurnal Multimedia dan Teknologi Informasi (Jatilima) 1, no. 2 (2019): 57–66. http://dx.doi.org/10.54209/jatilima.v1i2.13.

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This research is motivated by the problem of low performance in the company CV. Multi Global Perkasa credit sales techniques for customers who do payment data processing, then the data processing requires quite a long time. Therefore, with the application of the Consumptive Credit Accounting Information System application that has been designed, in the form of reports that can be presented quickly such as customer reports, credit payments and suppliers. Each system is designed to provide supervision and convenience to all transactions carried out by a company so that the performance of a compa

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Silitonga, Roland Y. H., and Ester E. L. Br Sembiring. "Inventory Policy for Retail Stores: A Multi-Item EOQ Model Considering Permissible Delay in Payment and Limited Warehouse Capacity." Jurnal Optimasi Sistem Industri 21, no. 1 (2022): 28–37. http://dx.doi.org/10.25077/josi.v21.n1.p28-37.2022.

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The retail industry such as minimarkets has many products consisting of several types of products that have expiration dates. Their warehouses have limited capacity, making it difficult to make decision about optimum inventory. Most of the suppliers will give permissible delay in payment, that can be used to increase income potential through earned by considering the risk of fines imposed if payments are exceeded and help companies raise capital before generating sales. These three factors must be considered when developing the inventory model. The purpose of this study is to develop a multi-i

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Jasienė, Meilė, and Antanas Laurinavičius. "Problems of Credit Risk Management in Companies and Means of Their Solution." Business: Theory and Practice 10, no. (1) (2009): 15–29. https://doi.org/10.3846/1648-0627.2009.10.15-29.

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The paper analyses credit risk management problems in non-financial companies and possible methods for reducing the risk. The research aims at determining the factors influencing the credit risk, establishes the measures reducing the risk and evaluates their effectiveness. A supplier credit is the principal short-term financing source of small and medium-size companies given the insufficient credibility and collaterals of these companies in order to obtain a credit in financial markets. Meanwhile, supplier credit means that suppliers not only finance their customers providing them with cheap r

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Ishak, Mohd Fisal, Kartina Alauddin, and Mohd Shahrol Hafiz Ibrahim. "LATE AND NON-PAYMENTS ISSUES IN THE MALAYSIAN CONSTRUCTION INDUSTRY: PERSPECTIVE OF BUILDING MATERIAL SUPPLIERS." Malaysian Journal of Sustainable Environment 6, no. 1 (2020): 39. http://dx.doi.org/10.24191/myse.v6i1.8674.

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Payment in the Malaysian construction industry has generally been an issue of concern. Late and non-payment problem is endemic in construction and needs to be addressed. The aim of this study is to investigate the issues related to late and non-payment based on the building materials suppliers’ perspective. Questionnaires were distributed to suppliers of building materials in the Klang Valley. Findings from the study shows the main cause of late and non-payment is the paymaster’s poor financial management while the main effect of late and non-payment is problem with the cash flow. The most rec

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Carlson, Geoffrey. "Argentina – Measures Relating to Trade in Goods and Services (Argentina–Financial Services), DS453." World Trade Review 15, no. 4 (2016): 706–8. http://dx.doi.org/10.1017/s1474745616000343.

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This dispute concerned eight financial, taxation, foreign exchange, and registration measures imposed by Argentina, mostly on services and service suppliers from countries that do not exchange information with Argentina for the purposes of fiscal transparency (non-cooperative countries). In particular, these measures concerned: withholding tax on payments of interest or remuneration (measure 1); presumption of unjustified increase in wealth (measure 2); transaction valuation based on transfer prices (measure 3); payment received rule for the allocation of expenditure (measure 4); requirements

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SADIQOVA, Gülbəs. "MALİYYƏ MENECMENTİNDƏ NAĞD PUL VƏSAİTLƏRİNİN EFFEKTİV İDARƏ EDİLMƏSİ." Number 17,2021, Number 17,2021 (June 25, 2021): 34–46. http://dx.doi.org/10.30546/2616-4418.17.2021.34.

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Declining and uncertain demand and disrupting supply chains create cash and turnover problems in enterprises. Businesses have difficulty collecting receivables from customers who do not have enough cash. There are also delays in enterprises' payments to suppliers and contractors due to short-term cash flows, ie short-term cash inflows. Companies need working capital and cash for their daily activities. There are also delays in enterprises' payments to suppliers and contractors due to short-term cash flows, ie short-term cash inflows. Excessive cash holdings also pose a number of problems, such

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Nolly Lumintang, Josua, Caroline B. D. Pakasi, and Grace A. J. Rumagit. "Analisis Rantai Pasok Kopra di Desa Tolombukan Satu Kecamatan Pasan Kabupaten Minahasa Tenggara (Analysis of Copra Supply Chain in Tolombukan SatuVillage Pasan Sub District South Minahasa Regency)." Journal of Agribusiness and Rural Development (Jurnal Agribisnis dan Pengembangan Pedesaan) 4, no. 2 (2023): 214–21. http://dx.doi.org/10.35791/agrirud.v4i2.45050.

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The objective of this research is to to determine the supply chain of copra in Tolombukan Satu Village. This research was conducted from October to December 2021. The sampling technique in this study used a random sampling technique (simple random). The research results showed that the product flow that occurs in Tolombukan Satu Village has 2 distribution channels. The first channel has 4 stakeholders, namely farmers, collectors, suppliers, factories. The second channel has 3 stakeholders, namely farmers, suppliers, and factories. Collectors distribute copra to factories who queue up to 2 days

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Bhattarai, Birat, Riya Shrestha, Sejal Maharjan, Shristina Malla, and Saksham Shakya. "Effectiveness of Digital Payments in the Performance of Nepalese Micro, Small and Medium Enterprises (MSME)." New Perspective: Journal of Business and Economics 6, no. 1 (2023): 9–22. http://dx.doi.org/10.3126/npjbe.v6i1.58868.

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This study aims to examine the effectiveness of digital payments on the performance of Micro, Small, and Medium Enterprises (MSMEs) in Nepal. The research is based on a survey of 118 MSMEs within the Kathmandu Valley. Correlation, regression analysis, and ANOVA were used to analyze the data and draw conclusions. The findings indicate that the frequency of use of digital payments, perceived usefulness, perceived security, and ease in making payments to suppliers/creditors have a significant impact on the firm's performance. However, digital literacy and ease in accepting payments from customers

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Zhang, Yaozhong. "Research on Impact of Macroeconomic Fluctuations on the Profitability of China’s Huawei." SHS Web of Conferences 208 (2024): 04001. https://doi.org/10.1051/shsconf/202420804001.

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This paper categorizes Huawei’s American suppliers into two types based on the proportion of revenue they derive from Huawei. The first type consists of US suppliers with a low dependency on Huawei and are less affected by the trade war and Huawei bans. The second type includes US suppliers with a high dependency on Huawei, where Huawei is a major customer, and a significant portion of their annual procurement amount constitutes a large share of their revenue. Any reduction or cessation of orders from Huawei drastically reduces these suppliers’ revenue, impacting their operational performance

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Youssef, Medhat A., Ahmed H. Ibrahim, and M. El-Sayed El-Badawy Hafez. "Impact Factors on Subcontractor's Cash Flow Management." Civil Engineering Journal 9 (June 13, 2023): 94–104. http://dx.doi.org/10.28991/cej-sp2023-09-08.

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Objective: This study aims to define how to maintain and protect the subcontractor firms' cash flow from economic fluctuation through legally sustainable solutions. Methods/Analysis: We conducted a case study in the Eastern Delta Region of Egypt. A questionnaire containing a list of 22 impact factors on subcontractors' cash flow was distributed across multiple subcontractor firms with an 82% response rate. It was designed to explore the factors causing cash flow instability and analyze them using SPSS statistics. Findings: The study finds that inflation, late payments, non-compensation for lat

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Fatma, Sadaf, Vinod Mishra, and Ranu Singh. "Inventory model for instantaneous deteriorating items with time sensitive demand for post COVID-19 recovery." Yugoslav Journal of Operations Research, no. 00 (2022): 39. http://dx.doi.org/10.2298/yjor220915039f.

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The Covid-19 epidemic has caused substantial obstacles to the supply network globally. Hence there is urgency and necessity to build a model for cash flow in the chain of demand and supply system. This research suggests an inventory model to assist retailers in determining the optimal ordering quantity and replenishment cycle to reduce the total cost in different payment cases. The current study looks toward a partial advance and delays in the payment system considering time-sensitive demand, shortage, and partial backlogging for instantaneous deteriorating items. During the financial crisis,

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Kurniawan, Chandra, Akhmad Khisni, and Aryani Witasari. "Implementation of Sharia Financing Agreements with Fiduciary Submission of Property Rights to KSPPS BMT Al Hikmah Semesta." Sultan Agung Notary Law Review 3, no. 1 (2021): 226. http://dx.doi.org/10.30659/sanlar.3.1.226-240.

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The research objective is to determine the role of the implementation of the Islamic financing agreement with the transfer of property rights in a fiduciary manner and how to solve the problem if there is default by the debtor, as well as the constraints and solutions in implementing the sharia financing agreement by means of musyarokah. The approach method uses empirical juridical. The data collection technique uses library research and field research. Data were analyzed descriptively qualitatively. The results of the study stated that the implementation of the sharia financing agreement with

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Sarkar, Biswajit, Bikash Koli Dey, Mitali Sarkar, Sun Hur, Buddhadev Mandal, and Vinti Dhaka. "Optimal replenishment decision for retailers with variable demand for deteriorating products under a trade-credit policy." RAIRO - Operations Research 54, no. 6 (2020): 1685–701. http://dx.doi.org/10.1051/ro/2019100.

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In this study one obtained the optimal decision of a retailer for the replenishment rate with selling-price and credit-period dependent demand to maximize the profit. A time-varying deterioration rate was considered for those products. A credit-period was offered by the retailer to the end customer to settle the whole payments. The aim of the model was to obtain the maximum profit for the retailer based model. A solution methodology with an algorithm was used to obtain the global optimum profit. An illustrative numerical example was given to test the practical applicability of the model. Numer

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M.Т., Lukyanova. "FINANCIAL ANALYTICS OF A SMALL BUSINESS ORGANIZATION." Russian Electronic Scientific Journal 51, no. 1 (2024): 262–70. https://doi.org/10.31563/2308-9644-2024-51-1-262-270.

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The most effective way to study the financial position of a company and its activities is horizontal and vertical analysis of financial statements. The results of this analysis are encouraging and can significantly improve the health of the business. The financial position of an organization depends mainly on the possibility and correctness of investing in assets. During the company's activity, its asset structure is constantly changing. The most general picture of changes in the state of the structure of active and passive capital, as well as the intensity of these changes, can be found in th

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Musyaffi, Ayatulloh Michael, Etty Gurendrawati, Bambang Afriadi, Mario Colega Oli, Yuni Widawati, and Rini Oktavia. "Resistance of Traditional SMEs in Using Digital Payments: Development of Innovation Resistance Theory." Human Behavior and Emerging Technologies 2022 (November 10, 2022): 1–10. http://dx.doi.org/10.1155/2022/7538042.

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The impact of the pandemic has also affected the sustainability of traditional traders. One of the merchants’ efforts in overcoming the effect of COVID-19 is to make transactions with digital payments, both in-store purchases and through online media. This study is aimed at determining user resistance with the innovation resistance theory (IRT) approach based on two main approaches, namely, functional and psychological barriers. The unit of analysis in this study is a traditional clothing market trader who uses digital payments to process transactions. This study uses a qualitative method with

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Nafisah, Laila, Mohammad Ekky Nugraha, and Ahmad Muhsin. "Deterioration Item Inventory Policy with Sales Discount under Order Quantitiy Discount and Permissible Delay in Payments." RSF Conference Series: Engineering and Technology 1, no. 1 (2021): 15–22. http://dx.doi.org/10.31098/cset.v1i1.333.

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Most of the items sold at supermarkets have an expiration date. While many suppliers offer discounts and allow non-cash payments during certain time intervals. Supermarkets has the opportunity to take this offer so that profits can be increased, but they are faced with the nature of goods that have a shelf life. The greater the number of items stored, the greater the risk of expiration. Therefore, it is necessary to regulate the right inventory control policy so that the total costs incurred can be minimized. In this paper, it will be developed a multi-item inventory model of deteriorating ite

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Melikhova, T., L. Feofanov, and D. Prysiazhniuk. "IMPROVING THE ORGANIZATION AND METHODS OF INTERNAL AND EXTERNAL CONTROL OF PAYMENTS TO SUPPLIERS." Agrosvit, no. 20 (October 29, 2021): 32. http://dx.doi.org/10.32702/2306-6792.2021.20.32.

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