Danial, M
Unknown Affiliation

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

Peranan Manajemen Kas Terhadap Persediaan Kas Danial, M; Yuli, Rini; Haryono, Ayu
Jurnal Ilmiah Akuntansi Kesatuan Vol 3 No 2 (2015): JIAKES Edisi Agustus 2015
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v3i2.851

Abstract

Cash is one of the main resources to run a company's operations. Cash management executed properly can support the survival of a company where it can be seen from the cash supply.This research is conducted to determine how large a role ofmanaging inventory in cash management company from 2006 until 2010. And to perform inventory planning cash for 4 years later. Result of research on cash management PT. Cemani Toka can be said is not good enough and cause cash tumover is very low at PT. Cemani Toka and tend dispropotionately between the amount of cash sales. And advised to control and tighten cash flow and operating activities, focus in foreign exchange, but it also must set the standard management of cash inventory using the theory Harry G. Gutmann with a minimum cash balance 5% and maximum 10% from the current assets or the theory by Eugene F. Brigmann the optimum cash balance 1,5%from total assets. Keyword : cash turnover, the development of cash, cash flow
Peranan Sistem Penjualan Dalam Kaitannya Dengan Kolektibilitas Piutang Marlina, Tri; Danial, M; Susmiatik, Susmiatik
Jurnal Ilmiah Akuntansi Kesatuan Vol 3 No 3 (2015): JIAKES Edisi Desember 2015
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v3i3.859

Abstract

A company is established to seek maximum profit and to maintain the viability of their bussines. Bussines continuity can be achieved if the goods or services offered can be accepted by consumers. It is therefore important for companies to learn sales system, Sales is one important aspect of a company. One way that is used to increase sales is by using credit sales. Which of the credit sales will cause accounts to be controlled and should be evaluated for collectibity. On the basic of the above conditions is necessary to determine the role of sales system in relation to the collectability of receivables. The study aims to determine the adequacy of the implementation of the sales system, to determine the collectability of accounts receivable company, and to detenninethe role of sales system in relation to the collectability of receivables. The result showed that the system of sale of the company is enough with marked pencentage of bad debts is quite low relative. Keywords: Sales Systems, Collectability of Receivable