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All Journal Liquidity: Jurnal Riset Akuntansi dan Manajemen Journal of Research Analysis and Management Reviews
Putri Maulidya
Universitas Pembangunan Nasional Veteran Jawa Timur
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Analisis Pengendalian Internal Atas Piutang pada PT. Usaha Utama Bersaudara Putri Maulidya; Oryza Tannar
JARUM: Journal of Analysis Research and Management Review Vol. 1 No. 3 (2024): September
Publisher : PT. Samudra Solusi Profesional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62952/jarum.v1i3.40

Abstract

The phenomenon that occurs at PT Usaha Utama Bersaudara is the existence of duplicate tasks, where the cashier function is also responsible for the billing function which is only structural in nature. The purpose of this research was to determine whether the internal control over receivables at PT Usaha Utama Bersaudara was in accordance with the COSO framework. This research uses primary and secondary data sources. The data collection methods in this study are interviews, observations, and literature studies. The data analysis techniques used are data reduction, data presentation, and conclusion drawing. The research was conducted at PT Usaha Utama Bersaudara located in Surabaya which is a trading company. The results of the study state that internal control over receivables at PT Usaha Utama Bersaudara is still not in accordance with the COSO Framework. Out of five elements of internal control based on the COSO Framework, only three elements are in accordance, namely risk assessment, information and communication, and monitoring activities. In addition, the existence of duplicate duties and functions that are only structurally written makes internal control over the company's receivables not yet in accordance with the COSO Framework.
Pengaruh Kepemilikan Institusional dan Komisaris Independen Terhadap Financial Distress Dengan Profitabilitas Sebagai Moderasi Putri Maulidya; Endah Susilowati
Liquidity Vol. 14 No. 2 (2025): Liquidity
Publisher : Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/lq.v14i2.3148

Abstract

This study aims to examine the effect of institutional ownership and independent commissioners on financial distress, as well as the role of profitability in moderating this influence. The population used in this study were textile and garment sub-sector companies in 2019-2023 with a total sample of 16 companies. The analytical method used in this study is PLS-SEM using SmartPLS 3. The research findings show that institutional ownership has no effect on financial distress, independent commissioners have a positive effect on financial distress, profitability can moderate the effect of institutional ownership on financial distress, and profitability is unable to moderate the effect of independent commissioners on financial distress. The novelty of this research is to combine institutional ownership and independent commissioners on financial distress by adding profitability as moderating variable.
Co-Authors Endah Susilowati Oryza Tannar