Article Per Year (5 Year)
p-Index From 2020 - 2025
0.444
P-Index
This Author published in this journals
All Journal Gemilang: Jurnal Manajemen dan Akuntansi Jurnal Riset Ekonomi dan Akuntansi
Febriyanti Artika Putri
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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

Found 2 Documents
Search

 1 
Peran Mahasiswa Dalam Konsultasi Keuangan Untuk Peningkatan Laporan Keuangan UMKM Es Iso Lego Febriyanti Artika Putri; Ziyadatul Khoiroh; Bagas Widianto Saputra; Anas Ramdani Putra Kurnaedi; Muhammad Iqbal Ainur Rohman
Jurnal Riset Ekonomi dan Akuntansi Vol. 2 No. 2 (2024): June : 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.v2i2.1928

Abstract

This study aims to analyze the preparation of financial statements in Micro, Small and Medium Enterprises (MSMEs) that experience profits. This research uses a descriptive qualitative approach with a case study method. The results showed that MSMEs experienced difficulties in preparing financial reports in accordance with the Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM). The main obstacle is the limited thinking about managing financial statements and the inadequate number of Human Resources (HR) in preparing financial reports. This research also shows that MSMEs that have not prepared financial statements in accordance with SAK EMKM still use simple accounting methods, such as only recording petty cash receipts and expenditures. Therefore, this study recommends the implementation of SAK EMKM to facilitate MSMEs in preparing financial reports in accordance with applicable standards.
Peran Pengelolaan Piutang, Diskon Pembayaran Dini, dan Suku Bunga dalam Menentukan Kebijakan Kredit Perusahaan Annisa Trimur Fadila; Eva Elysa Putri; Ziyadatul Khoiroh; Febriyanti Artika Putri; Maria Yovita R. Pandin
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 5 No. 3 (2025): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v5i3.2439

Abstract

In a dynamic and competitive business environment, companies are required to manage financial aspects effectively, especially in determining credit policies. This study aims to analyze the role of receivables management, early payment discounts, and interest rates in determining the company's credit policy. The method used is a qualitative approach with a literature study based on secondary data, including receivables data from five large financial companies in Indonesia and Bank Indonesia's benchmark interest rate during 2022 to 2024. The results of the study show that despite a significant increase in interest rates, all companies were still able to increase the value of their receivables. Strategies such as providing early payment discounts have proven effective in accelerating cash flow and maintaining the quality of receivables.
Co-Authors Anas Ramdani Putra Kurnaedi Annisa Trimur Fadila Bagas Widianto Saputra Eva Elysa Putri Maria Yovita R. Pandin Muhammad Iqbal Ainur Rohman Ziyadatul Khoiroh