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All Journal Jurnal Riset Ekonomi dan Akuntansi INTERNATIONAL JOURNAL OF SOCIETY REVIEWS (INJOSER)
Fathullah Fathullah
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Pengaruh Pengetahuan Akuntansi Dan Pengalaman Berwirausaha Terhadap Penggunaan Informasi Akuntansi Pelaku Usaha Mikro Kecil Dan Menengah Di Kecamatan Cikarang Barat Euis Ratnasari; Adi Suprayoga; Fathullah Fathullah
Jurnal Riset Ekonomi dan Akuntansi Vol. 1 No. 3 (2023): September : JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrea-itb.v1i3.1862

Abstract

Micro, Small and Medium Enterprises (MSMEs) play an important role in economic growth in Indonesia. Accounting knowledge is a knowledge that is used to study all financial income and expenditure activities of MSME actors. Entrepreneurial experience is a lesson that has been learned as long as entrepreneurs start their business. Entrepreneurial experience is one of the reasons to develop knowledge about accounting. The sample of this research is 100 SMEs in West Cikarang District. Data collection in this study used a questionnaire as a research instrument. The results of the study indicate that (1) There is a positive influence of Accounting Knowledge on the Use of Accounting Information. This is evidenced by the value of t_count > t_table (2.701 > 1.985) and a significance value of 0.008<0.05. (2) There is a positive influence of Entrepreneurial Experience on the Use of Accounting Information. This is evidenced by the value of t_count > t_table ( 3,678 > 1,985) and a significance value of 0.000 < 0.05. (3) There is a joint influence of Accounting Knowledge and Entrepreneurial Experience on the Use of Accounting Information. This is evidenced by the value of f_count 19.598 > f_table3.09 with a significant probability of 0.000 <0.05.
MULTINATIONAL WORKING CAPITAL MANAGEMENT CENTRALIZED CASH MANAGEMENT, OPTIMIZATION CASH FLOW, AND INVESTMENT OF EXCESS CASH: APPROACHES SYSTEMATIC LITERATURE REVIEW Zulfikar Akbar; Malik Ibrahim; Fathullah Fathullah
INTERNATIONAL JOURNAL OF SOCIETY REVIEWS Vol. 2 No. 12 (2024): DECEMBER
Publisher : Adisam Publisher

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Abstract

This study aims to analyze working capital management in multinational companies, focusing on centralized cash management, cash flow optimization, and excess cash investment. In the context of multinational companies, efficient cash management is essential to ensure adequate liquidity, reduce dependence on external financing, and increase profitability. Centralized cash management allows companies to consolidate all funds owned and optimize cash flow across various branches or subsidiaries.Meanwhile, cash flow optimization is carried out through efficient cash cycle management, by accelerating receipts and slowing debt payments. Excess cash investment, which consists of funds not used in operational activities, is an important source for companies to increase returns while maintaining sufficient liquidity. This study also explores the application of technology in cash management, such as the use of artificial intelligence (AI) and integrated cash management systems, which enable faster and more accurate decision making in cash flow management and excess cash investment. The results of the study indicate that good cash management can improve operational efficiency and strengthen the financial position of multinational companies, with a positive impact on long-term performance. Therefore, the right working capital management strategy is essential for multinational companies to survive and thrive in a dynamic global market.
Co-Authors Adi Suprayoga Euis Ratnasari Malik Ibrahim Zulfikar Akbar