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All Journal Indonesian Journal of Law and Economics Review IJOT
Hadiah Fitriyah
Program Studi Akuntansi, Universitas Muhammadiyah Sidoarjo, Indonesia
Automotive Engineering Computer Science & IT Control & Systems Engineering Economics, Econometrics & Finance Engineering Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology

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Pengaruh Good Corporate Governance Dan Corporate Social Responsibility Terhadap Profitabilitas Dan Competitive Advantage Perusahaan (Studi pada Perusahaan Food and Beverages yang terdaftar di Bursa Efek Indonesia dan Tahun 2014-2018) Etica Aprillia; Hadiah Fitriyah
International Journal on Orange Technologies Vol. 3 No. 4 (2021): IJOT
Publisher : Research Parks Publishing LLC

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31149/ijot.v3i4.1751

Abstract

The research aim to examine the effect of good corporate governance and corporate social responsibility to the profitability and competitive advantage of the company with measured of the return on asset, return on equity, net profit margin. This research sample is food and beverages companys of registered in indonesia stock exchange to period 2014-2018. This research used quantitative approach with to collected data used dokumenter method and literature review. Sample selection used of the purposive sapling and obtained 7 companys in each period.This research used multiple regression analysis to analyze data. The research result showed good corporate governance and corporate social responsibility take effect positive and significant to the profitability and competitive advantage of the company.
Internal Control Practices for Cash and Receivable Management: Praktik Pengendalian Internal untuk Pengelolaan Kas dan Piutang Hadiah Fitriyah; Selvia Umi Muhlishoh
Indonesian Journal of Law and Economics Review Vol. 20 No. 3 (2025): August
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v20i3.1501

Abstract

General Background Cash and trade receivables represent critical current assets that determine organizational liquidity and financial stability. Specific Background Many organizations experience administrative weaknesses that lead to delayed collections and uncollectible accounts due to inadequate internal control procedures. Knowledge Gap Limited empirical evaluations describe how internal control systems for cash receipts and receivables are implemented and assessed in specific operational contexts. Aims This study aims to evaluate the procedures, documentation, and monitoring mechanisms applied in managing cash and receivables and to identify strengths and weaknesses within the existing system. Results Using a descriptive qualitative approach through observation, interviews, and document analysis, the findings indicate that basic controls such as authorization, recording, and segregation of duties are implemented, yet several weaknesses remain, including incomplete documentation and inconsistent supervision that may increase collection risk. Novelty The study provides a case-based evaluation combining procedural review with practical accounting perspectives in daily financial operations. Implications The results suggest the need for structured documentation, consistent monitoring, and standardized control procedures to support reliable cash flow and receivable management. Keywords: Internal Control, Cash Management, Accounts Receivable, Financial Procedures, Accounting System Key Findings Highlights: Duties separation applied but monitoring not consistent Collection procedures rely on manual documentation Risk of delayed settlement remains observable
Co-Authors Etica Aprillia Selvia Umi Muhlishoh