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All Journal Jurnal Akademi Akuntansi (JAA) Innovative: Journal Of Social Science Research
Zaisabilla, Clarissa Dyah
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Humanities Computer Science & IT Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Public Health Other

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Analisis Efektivitas Kebijakan Pengelolaan Piutang pada Perusahaan Dagang Pasca Pandemi Covid-19 Zaisabilla, Clarissa Dyah; Azmiyanti, Rizdina
Innovative: Journal Of Social Science Research Vol. 4 No. 4 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i4.13378

Abstract

Penelitian ini bertujuan untuk mengetahui apakah kebijakan perusahaan dalam mengelola piutang pasca pandemi sudah tepat untuk diberlakukan. Metode analisis deskriptif dengan pendekatan studi kasus diaplikasikan dalam penelitian ini dengan perhitungan beberapa rasio aktivitas seperti Receivable Turnover (RTO), Average Collection Period (ACP), Rasio Tunggakan, dan Rasio Penagihan. Penggunaan rasio aktivitas digunakan untuk menganalisis keefektifan pengelolaan piutang. Pengumpulan data diperoleh dengan melakukan observasi langsung dan dokumentasi. Receivable Turnover (RTO) dan Average Collection Period (ACP) pada tahun 2020 hingga 2023 yang didapatkan berfluktuasi dan tidak memenuhi standar yang ditentukan dalam penelitian yaitu 30 hari dan 12 kali. Rasio Tunggakan dan Rasio Penagihan yang dihitung menghasilkan persentase secara berurutan 1% dan 99%. Kesimpulan yang didapatkan dari penelitian ini adalah walaupun perusahaan hampir mengumpulkan piutang secara maksimal, jika terdapat indikator rasio aktivitas yang belum terpenuhi, yaitu Receivable Turnover (RTO) dan Average Collection Period (ACP) menghasilkan angka yang kurang, perusahaan harus segera mengambil langkah yang tepat demi kelancaran perusahaan.
How financial performance, firm characteristics, and board composition shape sustainability report disclosure? Zaisabilla, Clarissa Dyah; Widoretno, Astrini Aning
Jurnal Akademi Akuntansi Vol. 9 No. 1 (2026): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v9i1.43147

Abstract

Purpose: This study examines the effects of Profitability, Firm Size, Firm Activity, the Audit Committee, and the Board of Directors on Sustainability Report Disclosure in energy sector companies in Indonesia. In particular, the study investigates how the presence of women on the audit committee and the board of directors influences the extent of sustainability report disclosure. Methodology/approach: This research analyzes a total of 156 observations selected purposively sampling, based on secondary data obtained from company financial reports and sustainability reports available on corporate websites and Indonesia Stock Exchange (IDX). Findings: The analysis shows that profitability, firm size, and firm activity have a significant and positive association with sustainability report disclosure. Furthermore, the presence of women on the audit committee does not significantly affect sustainability report disclosure, whereas the presence of women on the board of directors negatively influences the level of disclosure. Practical and Theoretical Contribution/Originality: The findings contribute to the development of stakeholder theory and resource dependence theory within the Indonesian setting. Research Limitation: This research is limited to energy sector firms in Indonesia. Future studies are encouraged to expand the scope by including other industries, additional countries, or other variables.
Co-Authors Azmiyanti, Rizdina Widoretno, Astrini Aning