The significant role of Small and Medium Enterprises (SMEs) in the growth economy has been well-documented past few decades. Studies literature have focused on reasons behind trade credit offerings acceptance SMEs, but empirical findings revealing positive relationship between itself profitability is still limited. Thus, this paper, effect SMEs from side supply demand examined. paper 38 Amman S...

This study aims to examine and analyze the effect of cash turnover, accounts receivable on profitability with liquidity as an intervening variable. The sample this research is Rural Banks (BPR) Tangerang Regency which are registered Financial Services Authority (OJK) for period 2016 2020. data analysis technique uses multiple linear regression path analysis. results showed that simultaneously r...

The purpose of this study was to analyze the factors that affect ROA and find out how much influence independent variables: quick ratio, total assets turnover, fixed accounts receivable debt ratio; had on return assets. To achieve research objectives, a sample companies listed in building construction sub-sector Indonesia Stock Exchange for 2019-2021 period used, with 10 selected using purposiv...

This study aims to find out the problems that often occur for Committee State Receivable Affairs (PUPN) in carrying their duties assisted by Directorate General of Assets (DJKN). DJKN carries collection receivables based on Minister Finance Regulation (PMK) Number 240 2016 concerning management state receivables. is entrusted with authority PUPN collect uncollectible Collection order rights and...

This study was to investigate the effect of working capital management on financial performance five-star rated hotels in Mombasa. The adopted cross-sectional descriptive survey research design. target population and supervisory staff beach Mombasa County which include; Sarova Whitesands Beach Resort, Serena Bahari Hotel, Pride Inn Flamingo Hotel Nyali International Resort . drawn from departme...

In the past recent years the introduction of a Hospital Information System in one of the largest state Greek hospitals took place in two phases: First, the Administrative subsystem (AS) was developed and used productively and later on, the Clinical Information subsystem (CIS) gradually was introduced. When the entire project was delivered, it was realized that although the AS was fully operatio...

Purpose: The purpose of this study was to analyze the current status of Hospital Information system in Yanbian, China. Methods: Structured self-administered questionnaires were sent to hospitals in Yanbian to survey the issues and six hospitals answered. Data were analyzed by using Windows SPSS 12.0. Results: All facilities were second-grade national hospitals with 100~500 beds, kept about 40 c...

This study aims to review PSAK 71 (2017) implementation on the provision of accounts receivable in banking sub-sector companies Indonesia. includes value reserves for accounts, preparation company, and impact company capital. research uses qualitative methods with content analysis. research's data secondary form information financial statements listed The sample selection was carried out criter...

This paper studies the trade credit and delinquency behavior in Kazakhstan paying attention to effects of two recent crises using a unique dataset large firms SMEs from year 2009 2016. Our estimates suggest that relationship between bank is mainly substitutional except it was complementary for following 2014–5 crisis. new piece evidence on non-uniform during crisis might provide more insight in...