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All Journal JURNAL RISET AKUNTANSI DAN AUDITING JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI JURNAL RISET AKUNTANSI GOING CONCERN JURNAL BERKALA ILMIAH EFISIENSI ACCOUNTABILITY JURNAL LPPM BIDANG EKOSOSBUDKUM Jurnal Ipteks Akuntansi Bagi Masyarakat Indonesia Accounting Journal Enrichment : Journal of Management Formosa Journal of Multidisciplinary Research (FJMR) Journal of Finance and Business Digital (JFBD) Journal of Governance, Taxation, and Auditing Asian Journal of Applied Business and Management (AJABM) The Contrarian: Finance, Accounting, and Business Research Riset Akuntansi dan Portofolio Investasi Manajemen Bisnis dan Keuangan Korporat Riset Akuntansi dan Manajemen Pragmatis
Robert Lambey
Universitas Sam Ratulangi
Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Journal : Formosa Journal of Multidisciplinary Research (FJMR)

 1 
Comparative Analysis of Cash Holding Based on Leverage, Capital Expenditure and Firm Size Factors of Companies in the Properties and Real Estate Sector on the Indonesia Stock Exchange Rompas, Jarden Natanael; Gamaliel, Hendrik; Lambey, Robert
Formosa Journal of Multidisciplinary Research Vol. 3 No. 9 (2024): September 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjmr.v3i9.11383

Abstract

The availability of cash in a company is very important because, without sufficient cash, the company's operational activities cannot run optimally. This research aims to empirically test the comparison of cash holdings based on leverage, capital expenditure and firm size of companies in the properties and real estate sector on the Indonesia Stock Exchange for the 2020-2022 period. Cash holding is measured by the ratio of cash and cash equivalents to total assets, leverage is measured by DER, capital expenditure is measured by the comparison between the difference between fixed assets from the current year and the previous year and total assets, firm size is measured by the natural logarithm of total sales. This type of research is quantitative comparative test research using secondary data. The sampling technique used was non-probability sampling with a purposive sampling method and resulted in 58 company samples from 69 companies. The data analysis technique used in this research is the Mann Whitney test using SPSS 27 for Windows software. The research results show that there are differences in cash holding based on capital expenditure and firm size. Meanwhile, there is no difference in cash holding based on leverage.
The Application of Accounting Information Systems at CV Fael Jaya in the City of Manado Salim, Yuricha Fransis Aprilia; Lambey, Robert; Gerungai, Natalia
Formosa Journal of Multidisciplinary Research Vol. 3 No. 11 (2024): November 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjmr.v3i11.11902

Abstract

The purpose of this research is to understand the implementation of the accounting information system for cash receipts and cash expenditures at CV. Fael Jaya in the City of Manado, particularly in the sales department of goods (construction materials) based on the fundamental elements of the accounting information system. Given that this company is a growing enterprise, managing cash receipts and expenditures is crucial to facilitate accuracy and speed in all financial transaction processes within the company. The type of research used is a case study, and data are obtained from interviews and documentation. The data analysis technique employed is qualitative descriptive, in which the researcher elaborates on the implementation of the accounting information system at CV. Fael Jaya and then compares it with relevant theories about the accounting information system. The research findings indicate that the implementation of the accounting information system for cash receipts and expenditures at CV. Fael Jaya in the City of Manado is not yet adequate. Observing the functions and documents related to the theories and what occurs at CV. Fael Jaya, not everything aligns.
Co-Authors Agus T. Poputra Ajeng Citralarasati Mardjani Akhyar Tipan, Akhyar Aud, Lia Baguna, Stacy Englyn Barasongka, Meyke N. W. P. Bogar, Joel Jonathan Mahonis Carolina Carolina, Carolina D. Latjandu, Lady Datu, Christian V. David P. E. Saerang David P.E Saerang David Paul Elia Saerang Devika Korua, Devika Dunggio, Valda Eman, Golda Amelia Fajriansyah, Yudi Febyola Yona Barguna Feisi Ninsi Prong Firginia Byll Fitria Novita Ningtyas Gabriela Fiolita Pandoh, Gabriela Fiolita Gerungai, Natalia Gombo, Marselino Grace B. Nangoi halim, syalomitha Harijanto Sabijono Hendrik Gamaliel Hendrik Gamaliel Hendrik Manossoh, Hendrik Herman Karamoy I Gede Suwetja Inggriani Elim Jantje J. Tinangon Jantje J. Tinangon Jenny Morasa Jullie J Sondakh Kadjudju, Delyane Kalumata, Novita Kamaruddin, Ani Karamoy , Herman Kartika, Citra Ayu Karundeng, Tesalonika Syalomita Kawenas, Calvien Koagouw, Brenda KOLEANGAN, Justy Nathaneil Pangkey KOPOJOS, Peter Marshall Lady D. Latjandu Lakada, Injilita Novitasari Linda Lambey, Linda Lintje Kalangi Lolowang, Missi Injilia Makahinda, Edgar Eleazar Makalew, Maria Debora Malango, Dea Ananda Mangeber, Sandy Robert Mangirang, Regina M. Maradesa, Djeini Marsel, Alprayanto Megi Afrilia, Megi Meily Y.B. Kalalo, Meily Y.B. Merlin Gebriela Katiandagho Monalisa . Moniaga, Maura Agustin Angelica Munaiseche, Claudio V. Nangoi, Grace B Natasya, Toisuta Novenia Novita Melina Kumesan, Novita Melina Pailaha, Marcelio Piay, Yeremia Stevanus Elim Pitoy, Elsa Samaria Polii, Florida P. K. Poluakan, Marselino Jeheskiel Ponto, Regina G. G. Pontoh, Arthur Johanes Poputra, Agus T. T. Pricilia Veronika Timban, Pricilia Veronika R. Jordan Niratmika Baskoro, R. Jordan Niratmika Rachel Danielle Adriana Aling Ratnasari, Cicillia Rawis, Gracela Renaldy Fernando Rolos, Renaldy Fernando Rika Dwi Aprianty, Rika Dwi Rompas, Debora Helen Rompas, Jarden Natanael Rorimpandey, Gabriela G. Rorimpandey, Mutiara Deivana Rotinsulu, Megantika J. sagemba, ahgnes olivya Sahabati, Nathasya Claritha Edith Salim, Yuricha Fransis Aprilia Sarundayang, Markus Stenny SENDIANG, Melvin Keneth Warguna Sheren Korompis Sifrid S. Pangemanan Sintje Rondonuwu, Sintje Sompotan, Kleef Sondakh, Jullie Jeannete Sonny Pangerapan Stanly W. Alexander Steven J. Tangkuman Supardi, Rendi Yehezkiel Tambunan, Erwin H. Tawas, Viktor B. J. The, Gabriela Stefanny Timang, Agusta Komeshky Treesje Runtu Treestje Runtu Uisuma, Putri Melani L Usman, Iin Febrianti Ventje Ilat Voerman, Chriseva D. F. Wae, Dominika Wajongkere, Jessica Warongan, Jessy D. L Weku, Priscillia WIBOWO, Ahrizlia Sahidevi WIJAYA, Aureliano G T B Winston Pontoh Wulan D. Kindangen, Wulan D. Zwingly Juliano Stefanus Pangkey, Zwingly Juliano Stefanus