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All Journal International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET)
Zauhar Qalbi
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Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Economics, Econometrics & Finance Education

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EVALUATION OF THE ACQUISITION AND PAYMENT CYCLE: A CASE STUDY OF PT INDOSPRING TBK AND PT GUNAWAN DIANJAYA STEEL TBK Fera Amelia Putri; A. Nurul Fatima Zahra; Zauhar Qalbi; Dwi Yanti; Muh Alfa Reza Malik
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 4 No. 11 (2025): OCTOBER
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijset.v4i11.1192

Abstract

This study aims to evaluate the comparison of the acquisition and payment cycles of PT Indospring Tbk and PT Gunawan Dianjaya Steel Tbk for the period 2022–2023. The method used is a quantitative approach with a comparative review, using secondary data from the financial statements of both companies. The results show that PT Indospring Tbk has an advantage in funding stability with a Debt to Asset Ratio (DAR) consistently below 25%, while PT Gunawan Dianjaya Steel Tbk has a higher DAR, although it improved from 50.24% to 42.83%. In terms of debt turnover ratio, Gunawan Dianjaya Steel recorded a significantly higher ratio of more than 40 times per year, whereas Indospring remained at a more stable range of 8–9 times in managing cash flow. These findings highlight that the effectiveness of the acquisition and payment cycles is strongly influenced by the balance between funding structure and payment policies.
ANALYSIS OF THE EFFECTIVENESS OF FOLLOW-UP AUDIT RESULTS ON FINANCIAL MANAGEMENT OF THE SOUTH SULAWESI PROVINCE GOVERNMENT Fera Amelia Putri; Zauhar Qalbi; A. Nurul Fatima Zahra; Dwi Yanti; Muh Alfa Reza Malik
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 5 No. 1 (2025): DECEMBER - ON PROGRESS
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijset.v5i1.1331

Abstract

This study aims to analyze the trend in the effectiveness of follow-up to audit results in the financial management of the South Sulawesi Provincial Government from 2020 to 2023. The method used is a qualitative documentation method utilizing secondary data from the Supreme Audit Agency (BPK) audit report, the South Sulawesi Provincial Government financial report, and the BPK audit opinion report. The analysis was conducted descriptively by comparing changes in audit opinion and the effectiveness of the implementation of recommendations each year. The findings of this study indicate that although the audit opinion has increased from qualified to unqualified, follow-up to the audit results has not reached an optimal level. The large number of recommendations that have not been implemented properly indicates weaknesses in the internal control system and regional asset management. Therefore, increased commitment, human resource capacity development, and improvements in the supervisory system are needed to make regional financial management more transparent and accountable.
Co-Authors A. Nurul Fatima Zahra Dwi Yanti Fera Amelia Putri Muh Alfa Reza Malik