Accounts receivable financing is one of the most prominent approaches in supply chain finance; nevertheless, actual process, financial institutions and SMEs have credit risk information asymmetry risk, which leads to frequent nonpayment collaboration fraudulent loans. This paper introduces central bank digital currency into traditional accounts solves using two technologies currency: technology...

The purpose of this research is to identify and evaluate the accounts receivable control system adopted by PT KLM. This conducted using qualitative methodology. There are both primary secondary data used. Using interview observation tactics obtain from store managers, cashiers, billing parties for publishing articles. investigation was done at KLM office in Lamongan, East Java. On basis finding...

Penelitian ini dilakukan untuk menguji pengaruh Penggunaan Modal Kerja terhadap Profitabilitas (ROA). Berdasarkan Uji Multikolinearitas dan Heteroskedastisitas tidak ditemukan variabel yang menyimpang dari asumsi klasik. Metode penelitian menggunakan data sekunder disajikan dalam panel. Teknik analisis digunakan adalah regresi panel dengan model terpilih yaitu Common Effect Model, diuji alat ba...

The hotel industry is an that can support the tourism sector, including one-star to five-star hotels. This study aims determine development of receivables collection at Hotel Z Jakarta, where there are many variations bad debts after 30 days. research analysis method used Accounts Receivable Turnover, Average Billing Period, Arrears Ratio, and Ratio. data obtained from this uses observation fin...

Management of working capital is one the key functions in financial management. Working management has its impact on liquidity and profitability firm. Because importance, this study examines firms’ value listed companies Sri Lanka. Financial data from forty-one Colombo Stock Exchange for period four years, which comprises 205 firm-year observations were analysed using panel regression analysis....

Allowance for Loss Receivables is a method of writing off receivables indirectly. There are two assessments made in determining the amount losses on receivables, namely based percentage sales and balance receivables. The research used this study descriptive analysis types data qualitative quantitative data. This was conducted through collection, processing, comparison accounting theory its desc...