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Oki Wahyu Setiawan
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okiyusewan2020@gmail.com
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+6281311722528
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reaksi@ub.ac.id
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Jl. MT. Haryono No.165, Ketawanggede, Kec. Lowokwaru, Kota Malang, Jawa Timur 65300
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Reviu Akuntansi, Keuangan, dan Sistem Informasi
Published by Universitas Brawijaya
ISSN : -     EISSN : 29646030     DOI : http://dx.doi.org/10.21776/reaksi
Core Subject : Economy,
Economics, Econometrics & Finance
Publish all forms of quantitative and qualitative research articles as well as other scientific studies related to the fields of Accounting, Finance, and Information Systems.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 312 Documents
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The Effectiveness Of Receivables Control Through The Analysis Of Days Sales Out-standing (Dso) At Pt Xxx Destriviani, Viola; Rusaktiva Rustam, Akie
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 5 No. 1 (2026): REAKSI In press
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

This descriptive qualitative study aims to analyze accounts receivable management at PT XXX, a company providing operational services and workforce management for various industrial projects, in 2024, using the Days Sales Outstanding (DSO) indicator. The study focuses on the main issues affecting DSO fluctuations and the effectiveness of receivables management. Data were obtained through interviews with employees of the Controller and Operations departments and from an analysis of the 2024 audited financial statements. The findings indicate that DSO fluctuations were caused by internal factors, namely differences in billing mechanisms and lengthy administrative processes, as well as external factors, including delays in documentation from clients, multi-level validation procedures, and low levels of digitalization on the client side. Although PT XXX has implemented a 90-day Service Level Agreement (SLA), an AR-tracking system, and routine coordination, the effectiveness of receivables management remains limited due to its dependence on the speed of client validation. Overall, receivables management at PT XXX has not yet been optimal, indicating the need for improved coordination and administrative simplification to support smoother cash flow.
The Influence Of Foreign Ownership, Stakeholder Pressure, And Profitability On Sustainability Report Disclosure Ramadan, Sutan Saleh; Wijayanti, Anita
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 5 No. 1 (2026): REAKSI In press
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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

Abstract

This quantitative study aims to analyze the influence of foreign ownership, stakeholder pressure, and profitability on the sustainability report disclosure by companies listed on the LQ45 Index for the 2022–2024 period. The sustainability report disclosure was measured using the Sustainability Report Disclosure Index (SRDI), based on the Global Reporting Initiative (GRI) guidelines. The sample consists of 24 LQ45-indexed companies, resulting in 72 observation points. The results of the panel data regression indicate that foreign ownership positively and significantly influences sustainability report disclosure, whereas stakeholder pressure and profitability do not significantly affect it. However, those independent variables simultaneously influence sustainability report disclosure. These findings show that ownership structure, particularly foreign ownership, is a more dominant factor for sustainability transparency than stakeholder pressure and financial performance.

Page 32 of 32 | Total Record : 312

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