Claim Missing Document
Check
Articles

Found 3 Documents
Search

Analisis Pengelolaan Kas Untuk Penyusunan Laporan Kas pada Toko DK Family Risca Olivianti; Inung Vias Dras Tistian Hening Tyas; Sri Rahayuningsih
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 3 (2025): Oktober - Desember
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Cash is one of the current assets that plays an important role in maintaining the smooth operation of a business. DK Family Store, as a retail business, requires a good cash management system so that the flow of receipts and expenditures can be controlled and accurate cash reports can be generated. This study aims to analyze cash management at DK Family Store in order to prepare regular and transparent cash reports. The method used is descriptive analysis by examining the practice of recording cash receipts and expenditures at the store. The results of the analysis show that cash management is still simple and manual, which risks causing errors in the recording of cash receipts and expenditures. The method used is descriptive analysis by examining the practices of recording cash receipts and expenditures at the store. The results of the analysis show that cash management is still simple and manual, which risks causing recording errors. Systematic preparation of cash reports can help store owners know their actual financial position, control cash flow, and facilitate financial decision-making. The recommendations provided are the use of a simple cash recording application and discipline in storing transaction evidence so that the preparation of cash reports is more effective and accurate.
PENGARUH DIGITAL EKONOMY PADA POLA BELANJA GENERASI MILENIAL DI ERA DIGITAL ECONOMY Risca Olivianti; Maria Yovita R.Pandin
Juremi: Jurnal Riset Ekonomi Vol. 4 No. 1: Juli 2024
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/juremi.v4i1.8029

Abstract

This study uses a targeted quantitative causality method to observe the impact of the digital economy on the shopping patterns of the millennial generation in the digital economic era. Do shopping patterns have an influence on the millennial generation in the digital economic era. This type of research is quantitative causality using purposive techniques with the criteria of the millennial generation aged 24-39 who are residents of Ujungpangkah Gresik sub-district. This research involved distributing a questionnaire in the form of a Google form distributed via WhatsApp. The results of this study show that the digital economy has a positive influence on shopping patterns in the millennial generation
Pengaruh Corporate Social Responsibility, Environmental Disclosure Dan Profitabilitas Terhadap Nilai Perusahaan Pada Emiten Energi Yang Terdaftar Di Bei Tahun 2020-2024 Risca Olivianti; Pradita Andina Kurnia Putri; Maria Yovita R. Pandin
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 6 No. 2 (2026): Mei : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jupea.v6i2.6225

Abstract

This study aims to analyze the effect of Corporate Social Responsibility (CSR) Disclosure Index, Environmental Disclosure Index, and profitability (Return on Assets/ROA) on company value in energy issuers listed on the Indonesia Stock Exchange (IDX) during the period 2020–2024. The research uses a quantitative approach with the Partial Least Squares–Structural Equation Modeling (PLS-SEM) method on 20 energy companies with a total of 100 data observations obtained through annual reports and capital market data. The results of the study indicate that the CSR Disclosure Index and Environmental Disclosure Index positively and significantly influence company value, indicating that social and environmental responsibility disclosures can enhance investor trust and corporate image. Additionally, profitability (ROA) also positively and significantly influences company value, confirming that financial performance remains a key factor in market valuation. Simultaneously, these three variables have a significant effect on company value, so it can be concluded that the integration of financial performance and sustainability disclosure is an important strategy for energy issuers in increasing company value and maintaining long-term business sustainability.