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All Journal Journal of Economic, Bussines and Accounting (COSTING) EQIEN - JURNAL EKONOMI DAN BISNIS West Science Business and Management
Urip Sudiana
STIE Yasa Anggana Garut
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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PENGARUH TINGKAT PERPUTARAN PERSEDIAAN TERHADAP MODAL KERJA BERSIH STUDI PADA KOPERASI PETERNAK GARUT SELATAN (KPGS) CIKAJANG Urip Sudiana; Lukmanul Hakim
Eqien - Jurnal Ekonomi dan Bisnis Vol 11 No 04 (2022): EQIEN- JURNAL EKONOMI DAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi DR KH EZ Mutaqien

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34308/eqien.v11i04.1314

Abstract

This research is motivated by an indication that the net working capital of the Cikajang South Garut Breeders Cooperative (KPGS) has fluctuated. and has tended to decrease over the last 5 years. The purpose of this study was to determine the effect of inventory turnover on net working capital at the South Garut Farmers Cooperative (KPGS) Cikajang. The research method used is descriptive method with a quantitative method approach. Based on the analysis of the data obtained, the development of inventory turnover tends to increase and net working capital tends to decrease. While the influence of the level of inventory turnover on net working capital seen from the value of the Pearson product moment correlation coefficient is 0.882, it can be interpreted that the relationship between the level of inventory turnover and net working capital has a very strong relationship and a negative relationship. The coefficient of determination is 77.7%, and the remaining 22.3% is influenced by other factors not examined. Regression test with Y = 6,264,751,301.00 – 1,667,743.489 X, which means that for each addition of one unit of Inventory Turnover then the value of Net Working Capital will decrease or decrease by 1,667,743.489.
Sustainable Finance: Nurturing Your Savings and the Planet Eko Tama Putra Saratian; Imma Rokhmatul Aysa; Urip Sudiana
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i4.10722

Abstract

This study investigates the dynamics of sustainable finance practices, environmental awareness, and financial outcomes among customers of Bank Artha Graha. Through quantitative analysis employing structural equation modeling, the research examines the direct and indirect effects of Sustainable Financial Practices and Environmental Awareness on Sustainable Investment Returns and Savings Growth. Findings reveal a significant direct influence of Sustainable Financial Practices on both Sustainable Investment Returns and Savings Growth, emphasizing the importance of integrating environmental, social, and governance criteria into financial products and services. While Environmental Awareness demonstrates a marginal direct effect on Savings Growth, it does not significantly impact Sustainable Investment Returns. However, the analysis indicates that Sustainable Financial Practices indirectly influence Savings Growth through their impact on Sustainable Investment Returns. These results underscore the critical role of sustainable finance principles in promoting financial growth aligned with environmental responsibility, offering valuable insights for stakeholders in the banking industry and beyond.
Evolution of Earnings Management Practices in Public Companies Loso Judijanto; Jamaluddin Majid; Indah Oktari Wijayanti; Muhammad Syahrul Munir; Urip Sudiana
West Science Business and Management Vol. 2 No. 04 (2024): West Science Business and Management
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsbm.v2i04.1502

Abstract

This bibliometric analysis explores the extensive body of literature on earnings management, highlighting its evolution and the current state of research globally. Utilizing data extracted from Scopus and analyzed through VOSviewer, this study maps out the interconnected themes and identifies significant contributions from various countries, with a focus on the role of corporate governance, audit quality, and financial reporting standards. The analysis reveals a growth in research volume over the years, reflecting increasing complexity and relevance. Key trends indicate a shift from traditional theoretical frameworks to more practical concerns, such as the implications of earnings management on financial stability and market perception. The study also underscores the importance of international collaboration and the impact of regulatory environments on earnings management practices. Findings from this study suggest directions for future research, emphasizing the need for advanced detection techniques and a deeper understanding of cross-cultural dynamics in earnings management.
Risk Analysis of Money Laundering through Special Purpose Vehicle (SPV) in International Business Loso Judijanto; Qubaila Fazrin Ega Soraya; Urip Sudiana; Himawan Sutanto
West Science Business and Management Vol. 2 No. 04 (2024): West Science Business and Management
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsbm.v2i04.1510

Abstract

The misuse of Special Purpose Vehicles (SPVs) in international business has emerged as a significant risk in global money laundering schemes. This study explores the mechanisms, risk factors, and regulatory challenges associated with SPVs, emphasizing their dual role as legitimate financial instruments and potential tools for illicit financial activities. A comprehensive literature review highlights key vulnerabilities, including opaque ownership structures, jurisdictional arbitrage, and regulatory inconsistencies. The findings underscore the necessity of enhanced transparency, international collaboration, and technological adoption to mitigate these risks. Proposed strategies include mandating beneficial ownership disclosure, leveraging blockchain and artificial intelligence for transaction monitoring, and strengthening global anti-money laundering (AML) frameworks. By addressing these challenges, this study contributes to safeguarding the integrity of financial systems and promoting ethical practices in international business.
Co-Authors Eko Tama Putra Saratian Himawan Sutanto Imma Rokhmatul Aysa Jamaluddin Majid Loso Judijanto Lukmanul Hakim Muhammad Syahrul Munir Qubaila Fazrin Ega Soraya Wijayanti, Indah Oktari