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Journal articles on the topic 'Sub-accounts'

Author: Grafiati

Published: 30 May 2022

Last updated: 31 July 2025

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1

Gaybullaev, Rakhim Murodovich, and Kurbanboev Khurshid. "OF BUSINESS ACCOUNTS WITH TAX ACCOUNTS." International Journal of Education, Social Science & Humanities. FARS Publishers 11, no. 1 (2023): 36–41. https://doi.org/10.5281/zenodo.7504085.

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Since business entities keep accounts for tax payments based on tax regimes, the correct management of accounting and tax accounts in the enterprise and for this purpose mutual integration in keeping these accounts is researched as one of the most optimal ways. Consequently, the taxation regime used by the enterprise is a variable state, while the status of a small business entity is relatively constant. From the point of view of this position, it is said that it is logical to apply the integration of tax accounting into accounting.

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He, Shuijian, Jian Luo, and T. Leo Liu. "MgCl2/AlCl3electrolytes for reversible Mg deposition/stripping: electrochemical conditioning or not?" Journal of Materials Chemistry A 5, no. 25 (2017): 12718–22. http://dx.doi.org/10.1039/c7ta01769c.

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Ratnasari, Dwi Putri, and Wayan Cipta. "Pengaruh Perputaran Kas dan Perputaran Piutang Terhadap Profitabilitas Pada Perusahaan Sub Sektor Perkebunan di BEI." Jurnal Akuntansi Profesi 12, no. 1 (2021): 185. http://dx.doi.org/10.23887/jap.v12i1.31658.

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This study aims to examine the effect of (1) cash turnover and accounts receivable turnover on profitability, (2) cash turnover on profitability, (3) accounts receivable turnover on profitability in plantation sub-sector companies. The research design used is causal quantitative. The research subjects were plantation sub-sector companies listed on the Indonesia Stock Exchange and the objects were cash turnover, accounts receivable turnover, and profitability. Data were collected by documents recording, and analyzed by multiple linear regression analysis. The results showed that (1) cash turnov

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4

Mbeeli, Thomas, Muine Samahiya, Nirmala Ravishankar, Eyob Zere, and Joses M. Kirigia. "Resource flows for health care: Namibia reproductive health sub-accounts." International Archives of Medicine 4, no. 1 (2011): 41. http://dx.doi.org/10.1186/1755-7682-4-41.

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Bahuguna, Pankaj, Indranil Mukhopadhyay, Akashdeep Singh Chauhan, Saroj Kumar Rana, Sakthivel Selvaraj, and Shankar Prinja. "Sub-national health accounts: Experience from Punjab State in India." PLOS ONE 13, no. 12 (2018): e0208298. http://dx.doi.org/10.1371/journal.pone.0208298.

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Li, Chengcheng, Tuo Wang, Zhibin Luo, Dong Zhang, and Jinlong Gong. "Transparent ALD-grown Ta2O5 protective layer for highly stable ZnO photoelectrode in solar water splitting." Chemical Communications 51, no. 34 (2015): 7290–93. http://dx.doi.org/10.1039/c5cc01015b.

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This communication describes the design of a highly stable ZnO/Ta<sub>2</sub>O<sub>5</sub> photoanode with ultrathin Ta<sub>2</sub>O<sub>5</sub> protective layers deposited by atomic layer deposition. The transparency of Ta<sub>2</sub>O<sub>5</sub> to sunlight accounts for the excellent stability of the photoelectrode in a strong base environment.

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Meng, Ge, Kaiyue Ji, Wei Zhang, et al. "Tandem catalyzing the hydrodeoxygenation of 5-hydroxymethylfurfural over a Ni3Fe intermetallic supported Pt single-atom site catalyst." Chemical Science 12, no. 11 (2021): 4139–46. http://dx.doi.org/10.1039/d0sc05983h.

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A robust Pt<sub>1</sub>/Ni<sub>3</sub>Fe single-atom site catalyst was designed for the tandem catalysis of 5-hydroxymethylfurfural hydrodeoxygenation to DMF, where Pt atoms catalyze the CO group hydrogenation and Ni<sub>3</sub>Fe interface accounts for the C–OH bond rupture.

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Zhu, Yongfa, Leilei Ping, Mengna Bai, et al. "Tracking the energy flow in the hydrogen exchange reaction OH + H2O → H2O + OH." Physical Chemistry Chemical Physics 20, no. 18 (2018): 12543–56. http://dx.doi.org/10.1039/c8cp00938d.

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Anindita, Widyashanti Kunthara, Yunita Widiyantari, and Rizka Hayati. "TRANSITIVITY ANALYSIS ON INDONESIAN SLOGANS OF COVID 19 IN INSTAGRAM." Jurnal CULTURE (Culture, Language, and Literature Review) 9, no. 1 (2022): 67–81. http://dx.doi.org/10.53873/culture.v9i1.361.

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This paper has the following purposes: (1) to examine the sum of phrases, clauses and complex sentences used in Indonesian slogans related to corona virus in Indonesia in five instagram accounts, 2) to recognize the words often used in Indonesian slogans related to corona virus in Indonesia in five instagram accounts, 3) to elaborate the idea of those slogans presented by using ideational metafunction. The data were accumulated by gathering 40 slogans from five instagram accounts. The results of the study were as follows: 1) the most often used keywords were covid, korona, dengan, yang, succes

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Md., Main Uddin Ahammed. "Measuring Performance of Commercial Banks in Bangladesh Using Financial Inclusion Index." International Journal of Science and Business 5, no. 9 (2021): 51–59. https://doi.org/10.5281/zenodo.5220847.

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The target of the study was to measure the performance of commercial banks using an index of financial inclusion (FII). Time series data about eight indicators of commercial banks have been used for the desired purpose. The study used both indicators indices (d<sub>1</sub>, d<sub>2</sub>, d<sub>3</sub>, d<sub>4</sub>, d<sub>5</sub>, d<sub>6</sub>, d<sub>7</sub>, d<sub>8</sub>), and dimensions indices (D<sub>1</sub>, D<sub>2</sub>, D<sub>3</sub>) to form the financial inclusion index (FII). The variables used are deposit accounts, loan accounts, branches of banks, ATMs, outstanding deposits as

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11

Firmansyah, Amrie, and Muhammad Nizar Arifullah. "PENCADANGAN PIUTANG PADA PERUSAHAAN SUB SEKTOR PERBANKAN DI INDONESIA: DAMPAK PENERAPAN PSAK 71." CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini 2, no. 1 (2021): 122–42. http://dx.doi.org/10.31258/jc.2.1.122-142.

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This study aims to review PSAK 71 (2017) implementation on the provision of accounts receivable in banking sub-sector companies in Indonesia. This implementation includes the value of reserves for accounts, preparation of the company, and the impact of company capital. This research uses qualitative methods with content analysis. This research's data uses secondary data in the form of data and information on financial statements of banking companies listed in Indonesia. The research sample selection was carried out with the criteria, namely the banking sub-sector companies listed on the Indone

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MAHESH KUMAR V, MAHESH KUMAR V. "Approaches for the Development of Sub-National Level Tourism Satellite Accounts in India: A Study." Indian Journal of Applied Research 4, no. 2 (2011): 18–23. http://dx.doi.org/10.15373/2249555x/feb2014/186.

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13

Khairun Umrah, Nurman, and Andi Mustika Amin. "PENGARUH PERPUTARAN MODAL KERJA, PERPUTARAN KAS, PERPUTARAN PIUTANG, DAN PERPUTARAN PERSEDIAAN TERHADAP PROFITABILITAS PERUSAHAAAN SUB SEKTOR FOOD AND BAVERAGE YANG TERDAFTAR DI BURSA EFEK INDONESIA." JURNAL BISNIS KOLEGA 8, no. 2 (2022): 84–110. http://dx.doi.org/10.57249/jbk.v8i2.86.

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This study aims to determine the effect of working capital turnover, cash turnover, accounts receivable turnover, and inventory turnover on profitability in food and beverage sub-sector companies listed on the Indonesia Stock Exchange. The variables in this study are working capital turnover, cash turnover, accounts receivable turnover, inventory turnover (independent variable), and profitability as measured using the NPM ratio (dependent variable). The population in this study are food and beverage sub-sector companies listed on the Indonesia Stock Exchange. While the sample in this study the

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Rimet, Rimet, and Annisa Luthfiah. "The Effect of Earnings, Operating Cash Flows and Accruals in Predicting Future Operating Cash Flows." INVEST : Jurnal Inovasi Bisnis dan Akuntansi 5, no. 1 (2024): 1–8. http://dx.doi.org/10.55583/invest.v5i1.796.

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The purpose of this study was to analyse the effect of gross profit, operating profit, net profit, operating cash flow, changes in accounts receivable, changes in accounts payable, changes in inventory and depreciation expense simultaneously on the prediction of future operating cash flow. This research was conducted at food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX) and registered from 2017 to 2019, totalling 32 companies. The sample in this study amounted to 17 companies using purposive sampling method. Data analysis using panel data regression with the he

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15

Chen, Xiahe, Qunmin Wang, Haimin Shen, Guijie Li, Yun-Fang Yang, and Yuan-Bin She. "Mechanism and stereoselectivity of benzylic C–H hydroxylation by Ru–porphyrin: a computational study." Organic & Biomolecular Chemistry 18, no. 2 (2020): 346–52. http://dx.doi.org/10.1039/c9ob02415h.

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Density functional theory calculations of an asymmetric benzylic C–H hydroxylation revealed the steric repulsion between the phenyl group of ethylbenzene and the bulky substituent of the D<sub>4</sub>-symmetric chiral Ru–porphyrin accounts for the stereoselectivity.

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16

Cui, Can, Shuping Li, Weichen Zhao, Binyuan Liu, Yuli Shan, and Dabo Guan. "Energy-related CO₂ emission accounts and datasets for 40 emerging economies in 2010–2019." Earth System Science Data 15, no. 3 (2023): 1317–28. http://dx.doi.org/10.5194/essd-15-1317-2023.

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Abstract. Since 2000, CO2 emissions from emerging economies have outstripped those of developed economies. To limit global warming to under 1.5 ∘C by 2100, over 100 emerging economies have proposed net-zero carbon targets. Yet the supportive data are lacking – no inventory of CO2 emission outlines detailed sources by sector or distribution at the subnational level for these economies. Here, we redress the balance by establishing a dataset for an energy-related CO2 emission inventory that covers 47 sectors and eight energy types in 40 emerging economies (https://doi.org/10.5281/zenodo.7309360,

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17

Klychova, Guzaliya, Alsu Zakirova, Al'fiya Yusupova, and Inzilya Hayrullina. "ACCOUNTING DEVELOPMENT UNDER ORGANIC AGRICULTURE." Vestnik of Kazan State Agrarian University 14, no. 4 (2020): 114–21. http://dx.doi.org/10.12737/2073-0462-2020-114-121.

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Organic production refers to the rapidly growing sector of world agriculture. As the number of participants in organic agriculture increases, many questions arise related to the methodology for accounting for production processes. The article discusses the principles of accounting in agricultural enterprises that are engaged in organic production in parallel with the “traditional”. If organic farming is the only production activity, all operations are accounted for using standard accounts. For enterprises combining intensive production with organic, it is proposed to open additional sub-accoun

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18

Nur Khasanah, Elva Syanistya, Gendro Wiyono, and Risal Rinofah. "Pengaruh Perputaran Piutang, Resiko Bisnis, dan Likuiditas terhadap Profitabilitas Perusahaan Era Pancemi Covid-19: Studi pada Perusahaan Sub Sdektor Perkebunan & Tanaman Pangan Periode 2019-2021." Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah 5, no. 6 (2022): 2583–98. http://dx.doi.org/10.47467/alkharaj.v5i6.2473.

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 This study aims to determine the impact of covid 19 as seen from Accounts Receivable Turnover, Degree Of Operating Leverage (DOL), Current Ratio (CR) to Return On Investment (ROI) in plantation & food crop sub-sector companies listed on the IDX during the 2019-2021 period.The population of this study is the plantation & food crop sub-sector companies for the period 2019-2021. In this study, accounts receivable turnover, DOL, and CR became the independent variables, while ROI became the research variable. The results of the partian test (t test) show that the accounts receivable

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19

Farrell, Catherine, Lisa Coleman, Daniel Norton, et al. "Developing peatland ecosystem accounts to guide targets for restoration." One Ecosystem 6 (December 22, 2021): e76838. https://doi.org/10.3897/oneeco.6.e76838.

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The United Nations System of Environmental and Economic Accounting - Ecosystem Accounting (SEEA EA) is a geospatial approach, whereby existing data on ecosystem stocks and flows are collated to show changes over time. The framework has been proposed as a means to track and monitor ecosystem restoration targets across the EU. Condition is a key consideration in the conservation assessment of habitats protected under the EU Habitats Directive and ecosystem condition accounts are also integral to the SEEA EA. While SEEA EA accounts have been developed at EU level for an array for ecosystem types,

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20

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

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

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21

Pandera, Yandri Daya, Syarif Ali, and Wahyudi Wahyudi. "FAKTOR PENYEBAB PENURUNAN KINERJA KARYAWAN OUTSOURCING SUBBAGIAN PENGELOLAAN PIUTANG: STUDI PADA PT. PLN UP3 TELUK NAGA TANGERANG." Jurnal Riset Manajemen dan Bisnis 16, no. 2 (2022): 111. http://dx.doi.org/10.21460/jrmb.2021.162.396.

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ABSTRAK Penelitian ini bertujuan untuk mengetahui dan menganalisis penyebab penurunan kinerja karyawan outsourcing subbagian pengelolaan piutang PT PLN (Persero) UP3 Teluk Naga Tangerang. Penelitian ini menggunakan metode kualitatif dengan pendekatan studi kasus, teknik pengumpulan data dalam penelitian ini dilakukan dengan metode wawancara, observasi, dan dokumentasi. Wawancara dilakukan secara semi terstruktur dengan partisipan yang diantaranya adalah supervisor subbagian pengelolaan piutang, koordinator karyawan subbagian pengelolaan piutang, dan perwakilan karyawan outsourcing subbagian pe

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22

Simanjuntak, Tigor Nirman, and Setia Pramana. "Sentiment Analysis on Overseas Tweets on the Impact of COVID-19 in Indonesia." Indonesian Journal of Statistics and Its Applications 5, no. 2 (2021): 304–13. http://dx.doi.org/10.29244/ijsa.v5i2p304-313.

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This study aims to conduct analysis to determine the trend of sentiment on tweets about Covid-19 in Indonesia from the Twitter accounts overseas on big data perspective. The data was obtained from Twitter in the period of April 2020, with the word query "Indonesian Corona Virus" from foreign user accounts in English. The process of retrieving data comes from Twitter tweets by crawling the text using Twitter's API (Application Programming Interface) by employing Python programming language. Twitter was chosen because it is very fast and easy to spread through status updates from and among the u

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M.S., Raghavendra, and K.Shivachithappa. "PERFORMANCE OF GROUNDNUT: RECENT TRENDS, PROSPECTS AND SHIFTS." Shanlax International Journal of Arts, Science and Humanities 6, S2 (2019): 79–85. https://doi.org/10.5281/zenodo.2632086.

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<em>An attempt is made in this paper is to analyse the performance of groundnut. Groundnut is one of the principal oilseeds in the world. According to USDA estimates for the 2010-11, from a world total oilseeds production of about 432 million metric tons, groundnut share was approximately 8 per cent, behind soybeans (56.7%) and rapeseed-mustard (13.8%). Although groundnut originated in South America, it is now widely cultivated in tropical, sub-tropical and warm temperate areas in Asia, Africa, North and South America, and Oceania. The production is confined mainly to Asia and Sub-Saharan Afri

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Rani Gusrita and Nahrul Hayati. "Correlation Analysis between the Number of CIF and the Number of Account at Bank Syariah Indonesia KCP Batam Raden Patah." JURNAL SINTAK 3, no. 1 (2024): 27–33. http://dx.doi.org/10.62375/jsintak.v3i1.370.

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A crucial indicator in assessing the progress and performance of Islamic banks can be seen from the quantity of customers, which is reflected through the number of CIFs (Customer Information Files) and total accounts. This study aims to analyze the correlation between the number of CIFs and the number of accounts at Bank Syariah Indonesia (BSI) Batam Raden Patah Sub-Branch Office. This research uses monthly secondary data from May 2023 to July 2024, covering a period of 15 months. The analytical methods used include descriptive statistics, Kolmogorov-Smirnov normality test, Pearson correlation

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Yusup, Wahyu Ersandi, and Swarmilah Hariani. "The effect of receivables turnover, inventory turnover and current ratio on profitability." Jurnal Riset Manajemen dan Bisnis 8, no. 1 (2023): 23–32. http://dx.doi.org/10.36407/jrmb.v8i1.987.

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Manufacturing companies in the food and beverage sub-sector in 2015-2019 show corporate profit figures that fluctuate yearly. With this phenomenon, companies must strive to increase profits through cost management and know the factors that significantly influence the level of Return On Assets. This study aims to determine the effect of Accounts Receivable Turnover, Inventory Turnover, and Current Ratio on Return on Assets. The population of the food and beverage sub-sector companies listed on the Indonesia Stock Exchange 2015-2019 is 130, with a sample of 70 using a purposive sampling techniqu

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Yusuf, Wahyu Ersandi, and Swarmilah Hariani. "The Effect of Receivables Turnover, Inventory Turnover and Current Ratio on Profitability." Jurnal Ilmiah Manajemen dan Bisnis 10, no. 1 (2024): 1. http://dx.doi.org/10.22441/jimb.v9i3.18482.

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Manufacturing companies in the food and beverage sub-sector in 2015-2019 show corporate profit figures that fluctuate yearly. With this phenomenon, companies must strive to increase profits through cost management and know the factors that significantly influence the level of Return On Assets. This study aims to determine the effect of Accounts Receivable Turnover, Inventory Turnover, and Current Ratio on Return on Assets. The population of the food and beverage sub-sector companies listed on the Indonesia Stock Exchange 2015-2019 is 130, with a sample of 70 using a purposive sampling techniqu

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Chang, Hasok, Katherine Duncan, Kihyang Kim, and Seoung-Hey Paik. "Electrolysis: What textbooks don’t tell us." Chemistry Education Research and Practice 21, no. 3 (2020): 806–22. http://dx.doi.org/10.1039/c9rp00218a.

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We present a critical discussion of how chemistry textbooks treat the electrolysis of water and aqueous salt solutions, based on a survey of general chemistry textbooks in English and Korean at secondary and tertiary levels, also informed by the historical background of 19th-century debates. English-language textbooks present various and contradictory accounts of the electrolysis of water; a key point of disagreement is whether hydrogen and oxygen gases originate from pre-existing H<sup>+</sup> and OH<sup>−</sup> ions, or from the direct reduction and oxidation of H<sub>2</sub>O molecules. Sch

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Suwantari, N. L. M. Puri, I. M. Ariana, and P. Adi Suprapto. "Accounting Analysis in Accounts Receivable Management to Minimize the Risk of Uncollectible Receivables at ALS Hotel and Resort." Journal of Applied Sciences in Accounting, Finance and Tax 3, no. 2 (2020): 117–24. http://dx.doi.org/10.31940/jasafint.v3i2.2133.

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ALS Hotel and Resort applies a credit policy in its operations. The high level of credit sales owned by the hotel, which is followed by the high number of delinquent receivables, has the potential to become uncollectible accounts. Therefore, proper management of accounts receivable is required. This research aims to determine the effect of the application of accounts receivable accounting treatment on the effectiveness of accounts receivable management in minimizing the risk of uncollectible receivables at ALS Hotels and Resort. This research used data obtained through unstructured interviews,

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Ramadani, Sri, Rini Afrianti, and Irni Yusnita. "Pengaruh Perputaran Persediaan Dan Perputaran Piutang Terhadap Likuiditas Pada Perusahaan Sub Sektor Farmasi Yang Terdaftar Di Bursa Efek Indonesia Periode 2015-2019." Jurnal Penelitian Dan Pengkajian Ilmiah Sosial Budaya 2, no. 1 (2023): 60–69. http://dx.doi.org/10.47233/jppisb.v2i1.685.

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This research was conducted to find out how the influence of inventory turnover and accounts receivable turnover on liquidity in pharmaceutical sub sector companies listed on the Indonesian Stock Exchange for the period 2015-2019. The population in the study were all in pharmaceutical sub sector companies listed on the indonesian stock exchange for the period 2015-2019, which numbered 10 companies. Based on the criteria for sampling techniques, the samples studied were 10 companies in pharmaceutical sub sector companies listed on the indonesian stock exchange for the period 2015-2019. Data pro

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Oner, Y., Z. Q. Zhu, L. J. Wu, and X. Ge. "Sub-domain analytical model for armature reaction field of permanent magnet vernier machine." COMPEL: The International Journal for Computation and Mathematics in Electrical and Electronic Engineering 35, no. 2 (2016): 821–31. http://dx.doi.org/10.1108/compel-11-2015-0421.

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Purpose – An analytical sub-domain model is developed for predicting the armature magnetic field in permanent magnet vernier machine (PMVM) which has either non-overlapping or overlapping windings. The developed model accounts for tooth-tips and flux modulation pole slots (FMPs). The paper aims to discuss these issues. Design/methodology/approach – It is obtained by solving Poisson’s and Laplace’s equations in polar coordinates for each sub-domain, i.e. air gap, slots, slot openings at tooth-tips and FMP slots. Armature reaction field distributions in slots, slot openings FMPs, air-gap and mag

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Fitrianingsih, Dwi, and Fidziah Fidziah. "Perputaran Kas, Perputaran Piutang Dan Modal Intelektual Meningkatkan Kinerja Keuangan Pada Perusahaan Sub Sektor Makanan Dan Minuman." RIGGS: Journal of Artificial Intelligence and Digital Business 4, no. 2 (2025): 1692–700. https://doi.org/10.31004/riggs.v4i2.741.

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This study aims to analyze the effect of Cash Turnover, Accounts Receivable Turnover, and Intellectual Capital on Financial Performance in food and beverage sub-sector companies listed on the Indonesia Stock Exchange for the period 2020–2024. The findings of this study are expected to provide insights for stakeholders regarding the roles of Cash Turnover, Accounts Receivable Turnover, and Intellectual Capital in business operations, thereby creating added value and competitive advantage amid business competition. Furthermore, the study is also expected to offer a general overview of corporate

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Rella Asri Utami, Novi Mubyarto, and Mohammad Orinaldi. "Pengaruh Efisiensi Modal Kerja Terhadap Profitabilitas pada Perusahaan Sub Sektor Otomotif dan Komponennya yang Terdaftar di ISSI." Ekonomi Keuangan Syariah dan Akuntansi Pajak 1, no. 4 (2024): 45–64. http://dx.doi.org/10.61132/eksap.v1i4.522.

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This thesis aims to determine and analyze the simultaneous influence of cash turnover, accounts receivable turnover, and inventory turnover on the profitability of automotive sub-sector companies and their components listed on the Indonesian Sharia Stock Index for the period 2019-2023. As well as to determine and analyze the partial influence of cash turnover, accounts receivable turnover, and inventory turnover on the profitability of automotive sub-sector companies and their components listed on the Indonesian Sharia Stock Index for the period 2019-2023. This study uses a quantitative approa

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Rumminger, M. D., and R. W. Dibble. "Nitric Oxide Pathways in Surface-Flame Radiant Burners." Eurasian Chemico-Technological Journal 16, no. 2-3 (2014): 149. http://dx.doi.org/10.18321/ectj179.

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<p>Nitrogen oxide (NO<sub>x</sub>) formation in surface-flame burners is studied. Surface-flame burners are typically made of metal fibers, ceramic fibers, or ceramic foam and provide radiant flux with low pollutant emissions. A one-dimensional model represents combustion on and within the porous medium using multistep chemistry, separate gas and energy equations, and a radiatively participating porous medium. We describe experimental measurements of NO<sub>x</sub> profiles above a surface-flame burner and compare them to model predictions. The model predicts NO&l

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I Gusti Ayu Kade Sri Wahyuniati and I Ketut Yudana Adi. "PENGARUH PERTUMBUHAN PENJUALAN, PERPUTARAN KAS, PERPUTARAN PIUTANG, DAN PERPUTARAN PERSEDIAAN TERHADAP PROFITABILITAS PADA PERUSAHAAN SUBSEKTOR MAKANAN & MINUMAN DI BURSA EFEK INDONESIA." Journal Research of Accounting 2, no. 2 (2021): 219–35. http://dx.doi.org/10.51713/jarac.v2i2.39.

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Profit is one of the benchmarks for assessing the success or failure of company management. One of the ratios to measure profit is profitability. The profitability ratio used in this study is the Return on Assets (ROA). ROA shows the company's performance from the use of all its assets to generate profits. This study aims to obtain evidence of the effect of sales growth, cash turnover, accounts receivable turnover, and inventory turnover partially and simultaneously on ROA in food and beverage sub-sector companies on the Indonesia Stock Exchange. The population in this research were all food a

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Yunita Angelique, Siti Aisyah Nasution, Shevila Adithio, Vincent Colin Ongah, and Keumala Hayati. "PENGARUH GREEN ACCOUNTING, SOLVABILITAS, PERPUTARAN PIUTANG DAN PERPUTARAN PERSEDIAAN TERHADAP NILAI PERUSAHAAN PADA SUB SEKTOR PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA." JURNAL LENTERA BISNIS 14, no. 1 (2025): 334–46. https://doi.org/10.34127/jrlab.v14i1.1355.

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The value of a company is crucial because it reflects the company's performance, which can influence investor perceptions. However, in the long term, a company should not only focus on its value but also consider environmental issues that can affect its sustainability. This study aims to examine the effect of Green Accounting, Solvency, Accounts Receivable Turnover, and Inventory Turnover on the Company Value in the Mining Sub-Sector listed on the Indonesia Stock Exchange (IDX). The population consists of all objects to be investigated, which in this study amounts to 62 companies in the mining

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Oner, Y., Z. Q. Zhu, L. J. Wu, and X. Ge. "Analytical sub-domain model for predicting open-circuit field of permanent magnet vernier machine accounting for tooth tips." COMPEL: The International Journal for Computation and Mathematics in Electrical and Electronic Engineering 35, no. 2 (2016): 624–40. http://dx.doi.org/10.1108/compel-11-2015-0422.

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Purpose – Due to high electromagnetic torque at low speed, vernier machines are suitable for direct-drive applications such as electric vehicles and wind power generators. The purpose of this paper is to present an exact sub-domain model for analytically predicting the open-circuit magnetic field of permanent magnet vernier machine (PMVM) including tooth tips. The entire field domain is divided into five regions, viz. magnets, air gap, slot openings, slots, and flux-modulation pole slots (FMPs). The model accounts for the influence of interaction between PMs, FMPs and slots, and radial/paralle

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Bondarev, Maksim Aleksandrovich, and Valeriya Alekseevna Tipikina. "Methodology of separate VAT accounting in the absence of non-taxable transactions." Налоги и налогообложение, no. 5 (May 2022): 41–51. http://dx.doi.org/10.7256/2454-065x.2022.5.38603.

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The problem of the lack of legislative certainty in the field of establishing the principles of separate accounting allowed us to determine the purpose of the article – the development of recommendations for separate VAT accounting based on the analysis of judicial practice. Achieving this goal required solving a number of tasks, including: formation of an understanding of the fundamental features of the division of operations into levels of synthetic and analytical accounting; formation of proposals on the most effective methodology for separate accounting based on judicial practice and the e

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Tembo, Jonathan. "Mobile Money and Banking Development in Sub-Saharan Africa." Scientific Annals of Economics and Business 70, no. 4 (2023): 629–50. http://dx.doi.org/10.47743/saeb-2023-0036.

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The study investigated the relationship between mobile money growth and banking development in Sub-Saharan Africa. The question of whether mobile money threatens or supports traditional banks is contentious. Therefore, the motivation was to comprehensively examine the extent of mobile money's influence on banking development. The study used a quantitative research design with aggregated quarterly panel data from the four regions of Sub-Saharan Africa. The Panel ARDL estimation was applied to quantify the nature of the relationship between mobile money and banking development variables. Study f

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Cumbie, Joseph Brian, and John Donnellan. "The Impact of Working Capital Components on Firm Value in US Firms." International Journal of Economics and Finance 9, no. 8 (2017): 138. http://dx.doi.org/10.5539/ijef.v9n8p138.

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Working capital is an important part of any businesses day-to-day operations. However, most businesses do not take into consideration that continuous investment into working capital does not maximize firm value. The specific problem addressed was firm managers that do not understand the optimal level for each component of working capital create sub-optimal value firm; leading to diminished investment returns for shareholders. For this study, 140 firms for the years 2003-2012 were selected from a stratified random sample of firms listed on the Russell 2000 index. Accounts receivable days outsta

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Roussanaly, Simon, Chao Fu, Mari Voldsund, Rahul Anantharaman, Maurizio Spinelli, and Matteo Romano. "Techno-economic Analysis of MEA CO2 Capture from a Cement Kiln – Impact of Steam Supply Scenario." Energy Procedia 114 (August 18, 2017): 6229–39. https://doi.org/10.1016/j.egypro.2017.03.1761.

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This paper present the techno-economic assessment of an MEA-based CO<sub>2</sub> capture from a cement plant and the importance of the steam supply on the costs. The evaluations present the energy performances of the CO<sub>2</sub> capture process based on a cement plant with a clinker capacity of 3,000 t/d. The cost evaluation lead to a cost of cement of 45 €/t<sub>cement</sub> without capture, while the cost of cement with CO<sub>2</sub> capture is estimated to 81 €/t<sub>cement</sub>, resulting in a CO<sub>2</sub> avoided cost of 83 €/t<sub>CO2,avoided</sub>. As the steam con

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Azubuike, Chukwuemeka Emmanuel, Yewande Kofoworola Ogundeji, Nuha Butawa, Nneka Orji, Paul Dogo, and Kelechi Ohiri. "Evidence from the Kaduna State Health Accounts on the pattern of sub-national health spending in Nigeria, 2016." BMJ Global Health 5, no. 5 (2020): e001953. http://dx.doi.org/10.1136/bmjgh-2019-001953.

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Health accounts provide accurate estimates of health expenditure, which are important for effective resource allocation and planning in the health sector. In Nigeria, four rounds of health accounts have been conducted at the national level. However, the national estimates do not necessarily reflect realities at the subnational level and may only provide limited information for decision making at that level. This study highlights the pattern of health spending in Kaduna State from the 2016 Health Accounts, with a view to providing more reliable evidence for decision making in the state.Health a

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Ivankov, Volodymyr. "Financial Results of a Budgetary Institution as the Subject of a Forensic Economic Examination." Central Ukrainian Scientific Bulletin. Economic Sciences, no. 8(41) (2022): 271–85. http://dx.doi.org/10.32515/2663-1636.2022.8(41).271-285.

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The article is devoted to the study of the financial results of budgetary institutions when they become the subject of forensic economic examination under the trial of cases of embezzlement and misappropriation of public funds and property. The author described accounting processes and sub-processes based on the decompositional division of the process of forming the financial result in budgetary organizations into two stages. The latter are the foundation of the subject of forensic economic examination of the financial result. As revealed, the first stage covers the processes of closing sub-ac

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Ivankov, V. M. "Financial results of a budgetary institution as the subject of a forensic economic examination." Problems of Theory and Methodology of Accounting, Control and Analysis, no. 2(55) (September 1, 2023): 34–43. http://dx.doi.org/10.26642/pbo-2023-2(55)-34-43.

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The article is devoted to the study of the financial results of budgetary institutions when they become the subject of forensic economic examination under the trial of cases of embezzlement and misappropriation of public funds and property. The author described accounting processes and sub-processes based on the decompositional division of the process of forming the financial result in budgetary organizations into two stages. The latter are the foundation of the subject of forensic economic examination of the financial result. As revealed, the first stage covers the processes of closing sub-ac

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Dippelsman, Robert, Venkat Josyula, and Eric Métreau. "Fixed Base Year vs. Chain Linking in National Accounts: Experience of Sub-Saharan African Countries." IMF Working Papers 16, no. 133 (2016): 1. http://dx.doi.org/10.5089/9781475569339.001.

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Jones, Calvin, Max Munday, and Annette Roberts. "Top down or bottom up? Issues in the development of sub-national tourism satellite accounts." Current Issues in Tourism 12, no. 4 (2009): 301–13. http://dx.doi.org/10.1080/13683500802346177.

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Srikanth, Samy, Jaini Krishiv, and Preheim Sarah. "A novel machine learning-driven approach for predicting nitrous oxide flux in precision managed agricultural systems." World Journal of Advanced Research and Reviews 24, no. 1 (2024): 679–85. https://doi.org/10.5281/zenodo.15012189.

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N<sub>2</sub>O, also known as nitrous oxide, is a greenhouse gas that is roughly 300 times more potent than CO<sub>2</sub> and destroys the the stratospheric ozone layer causing climate change. One of the primary causes of the rapid increase of N2O in our ecosystem is the application of nitrogen fertilizer to agricultural land. This stimulates N<sub>2</sub>O emissions and accounts for approximately 5% of the global greenhouse gases, forcing harm to the environment and atmosphere (Aronson and Allison, 2012). Previous models severely underestimated N2O flux in various crops, causing inaccur

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Wardana, Wisnu, Jubi Jubi, Ady Inrawan, and Musa Fernando Silaen. "PENGARUH PERPUTARAN KAS, PERPUTARAN PIUTANG DAN PERPUTARAN PERSEDIAAN TERHADAP PROFITABILITAS PADA PERUSAHAAN SUB SEKTOR OTOMOTIF DAN KOMPONEN YANG TERDAFTAR DI BURSA EFEK INDONESIA." FINANCIAL: JURNAL AKUNTANSI 5, no. 1 (2019): 66–73. http://dx.doi.org/10.37403/financial.v5i1.94.

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The results of this study can be summarized as follows, the average CTO tends to decrease, the average RTO tends to increase, the average ITO tends to decrease and the average ROA tends to decrease. The results of testing multiple linear regression are known that Cash Turnover and Inventory Turnover have a positive effect while Accounts Receivable has a negative effect on profitability in Automotive and Component Sub-Sector Companies listed on the Indonesia Stock Exchange. The correlation coefficient test results have a low relationship between Cash Turnover, Accounts Receivable Turnover and I

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Al Hariri, Youssef, Walid Magdy, and Maria K. Wolters. "Atheists versus Theists: Religious Polarisation in Arab Online Communities." Proceedings of the ACM on Human-Computer Interaction 5, CSCW2 (2021): 1–28. http://dx.doi.org/10.1145/3479505.

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In this study, we investigate the extent of polarisation among theist versus atheist groups on Arab Twitter and their networks. We find four main self-identified groups of Arab users that can be distinguished by different attitudes to religion. In addition to Atheists and Theists, there are Rationalists, who promote rational thinking regardless of religious affiliation, and Tanweeri, who promote religious reforms. Through a keyword search of Twitter account handles and biographies, we identified 2,673 active, public Twitter accounts that clearly state whether they are Atheists, Theists, Tanwee

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Еремеева, С., and S. Eremeeva. "Features of the Accounting of Re-export Operations." Auditor 4, no. 1 (2018): 24–31. http://dx.doi.org/10.12737/article_5a6717c8caf416.08094880.

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This article deals with the re-export of goods, as a form of international economic relations, the conditions for the introduction of the re-export regime are considered. In addition, the work describes the types of re-export, gives features of re-export operations, offers sub-accounts for analytical accounting of re-export operations.

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Гаджиева and P. Gadzhieva. "Improvement of the Methods of Disclosure of Financial Results in the Financial Statements of Construction Companies." Auditor 2, no. 5 (2016): 11–18. http://dx.doi.org/10.12737/19781.

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Th e article considers the main problems of formation of fi nancial results of realization of construction products (construction projects, construction works) in fi nancial accounting and reporting. Th e article proposes a methodology for the disclosure of such information in fi nancial statements using the sub-accounts, accounting records and performance.

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