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All Journal Jurnal Paradigma Akuntansi Eduvest - Journal of Universal Studies
Tjakrawala, F.X Kurniawan
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Aerospace Engineering Computer Science & IT Economics, Econometrics & Finance Health Professions Neuroscience Social Sciences

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PENGARUH CASH FLOW, GROWTH OPPORTUNITIES, DAN LEVERAGE TERHADAP CASH HOLDING Jasim, Theresia Yosita; Tjakrawala, F.X Kurniawan
Jurnal Paradigma Akuntansi Vol. 7 No. 3 (2025): Juli 2025
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v7i3.34323

Abstract

This study aims to determine the effect of cash flow, growth opportunities and leverage on cash holding in consumer cyclicals and consumer non cyclicals companies listed on the Indonesia Stock Exchange in 2017-2021. The technique for selecting the sample in this study used a purposive sampling technique and 234 data were selected from 270 data. In this study the method used to analyze the data was multiple linear regression analysis to test the hypothesis and used SPSS software version 21 and Microsoft Excel 365 as the data processing application for this study. The results of this study indicate that cash flow has a significant positive effect on cash holdings. Growth opportunities have no significant negative effect on cash holdings. Meanwhile, leverage has a significant negative effect on cash holdings.
The Use of a Cloud-Based Internal Control Information System to Increase Transparency and Accountability at The Law Office of PT. Officium Nobile Indolaw Wijaya, Selvia; Tjakrawala, F.X Kurniawan
Eduvest - Journal of Universal Studies Vol. 4 No. 12 (2024): Journal Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v4i12.50132

Abstract

Law firms often face challenges in maintaining transparency and accountability in information management. So with the increasingly complex demands from clients and supervisory institutions, an effective system is needed to manage data and information. The use of a cloud-based internal control information system can be a solution to improve operational efficiency and transparency in law firms. This study aims to explore how the implementation of a cloud-based internal control information system can improve transparency and accountability at PT. Officium Nobile Indolaw. The method used in this study is a qualitative approach with a case study. The results of the study show that the use of a cloud-based internal control information system at PT. Officium Nobile Indolaw aims to improve transparency and accountability in law firm operations. So with cloud-based technology, internal data and processes can be accessed in real-time and more easily monitored by stakeholders, thereby reducing the risk of deviation and strengthening supervision. This system also allows for more efficient and automatic recording, supports faster and more precise decision-making based on accurate data, and increases client confidence in the integrity of the legal process being carried out.
Co-Authors Jasim, Theresia Yosita Wijaya, Selvia