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All Journal JURNAL RISET AKUNTANSI GOING CONCERN Jurnal Riset Akuntansi dan Bisnis AKUNTANSI DEWANTARA JIM UPB (Jurnal Ilmiah Manajemen Universitas Putera Batam) Owner : Riset dan Jurnal Akuntansi Jurnal Bisnis Terapan Jurnal Perspektif Jurnal Akuntansi Barelang Enrichment : Journal of Management Ihsan: Jurnal Pengabdian Masyarakat Akrab Juara : Jurnal Ilmu-ilmu Sosial STUDI PELAKSANAAN SELFMEDICATION PADA PENDERITA DIARE BERDASARKAN TINGKAT PENGETAHUAN MASYARAKAT PESISIR KECAMATAN SOROPIA KABUPATEN KONAWE Yayasan Cita Cendikiawan Al Khwarizmi ABDI SABHA (Jurnal Pengabdian kepada Masyarakat) MOVE: Journal of Community Service and Engagement Jurnal Pengabdian Barelang Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Glow: Jurnal Pengabdian Kepada Masyarakat Jurnal Pengabdian Cendikia Nusantara Khazanah Multidisiplin
Efriyenty, Dian
Universitas Putera Batam
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ANALYSIS OF DEBT SHORT TERM AND RECEIVABLE TURNOVER ON THE PROFITABILITY OF MANUFACTURING COMPANIES Dian Efriyenty
Khazanah Multidisiplin Vol. 1 No. 2 (2020): Khazanah Multidisiplin Vol 1, No 2 November (2020)
Publisher : UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/km.v1i2.10343

Abstract

ABSTRACTBased on the survey results for the last 3 years, data on food companies and the minimum turnover of accounts receivable and debt has increased and this has an impact on taking profits in the form of assets. These things can have an impact on the investment invested in shareholders. The purpose of this study is to assess the effect of short-term debt and accounts receivable turnover on asset returns. The samples in this study were 8 companies in the 2015-2019 period. The results of t-test analysis partially show that short-term debt does not have a significant effect on profitability, receivables turnover has a significant effect on profitability. Keywords: short-term debt, accounts receivable turnover, profitability
ANALYSIS OF INTERNAL CONTROL AND HUMAN RESOURCES ON FINANCIAL REPORTS Dian Efriyenty; Argo Putra Prima; Risca Azmiana
JURNAL AKUNTANSI BARELANG Vol 10 No 2 (2026): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v10i2.11666

Abstract

Increasing population growth has led to an increasing number of children enrolling in prestigious schools or public schools. In this context, sound financial reporting is crucial for more transparent and accountable school financial management. Financial reports are prepared by finance staff in detail and supported by clear evidence. This is especially crucial for private schools that receive funding from various sources, such as tuition fees, foundation funds, and government assistance. However, some private schools still experience difficulties in preparing financial reports that meet standards and maintain high quality. This study involved 150 respondents. The results showed that human resources had no impact on the quality of financial reports. Meanwhile, the internal control system did.
Co-Authors Agina , Sofia Argo Putra Prima Arista, Anggia Azmiana, Risca E Janrosl, Viola Syukrina G. Gunawan Hikmah Hikmah Hikmah Hikmah Hikmah Jessica Tan Kahdijah Khadijah Khadijah L. Tobing, Vargo Christian Poniman Poniman Prima , Argo Putra Prima, Argo Putra Pujatunnisa , Pujatunnisa Purba, Neni Marlina BR Risca Azmiana Simatupang, Eva Malina Tukino , Tukino Wasiman, Wasiman