scholarly journals Effect of the pandemic on the Distribuidora Los Paisas, through the study of leverage and activity

2021 ◽  
pp. 1-8
Author(s):  
Diana Elizabeth TUAREZ-SOLORZANO ◽  
Katherin Yessenia TRIANA-JIMENEZ ◽  
Daniel Néstor GUTIERREZ-JARAMILLO
Keyword(s):  
Important Variable ◽  
Accounts Receivable ◽  
Negative Effect ◽  
A Company

The purpose of this research is to analyze what has been the effect that the time of the pandemic has generated in the Distribuidora Los Paisas, at the time of the recovery of the portfolios and also to determine the degree of operational and total leverage that it has, in other words, profitability will be analyzed as it is an extremely important variable in a company that is aimed at returning profit to its owner, taking into account that its presence shows growth and its absence will lead to failure of it. The study will focus on a descriptive, documentary and exploratory methodology, so the information will be obtained from the company for the period 2019 and the year 2020. Interpreting the indicators resulted in accounts receivable not providing sufficient liquidity with a negative effect, resulting in complications in meeting their obligations.

Managing accounts receivable and accounts payable

2021 ◽  
pp. 7-13
Author(s):  
А.П. СОЛОВЬЕВА ◽  
А.В. СКРЯБИНА ◽  
Л.А. ЭВЕРСТОВА ◽  
Ф.Н. ПЕТРОВА
Keyword(s):  
Accounts Receivable ◽  
Accounts Payable ◽  
A Company

Предприятие обязано контролировать дебиторскую и кредиторскую задолженность, следить за сроками погашения, не позволять необоснованного роста суммы дебиторской задолженности, особое внимание уделять по истребованию просроченной задолженности, вести активную работу с контрагентами. Крайне внимательно относиться к расчетам с кредиторами, вовремя погашать им долги, в противном случае предприятие будут иметь штрафные санкции по расчетам с контрагентами – все это объясняет актуальность этой проблемы. Для повышения эффективности использования дебиторской и кредиторской задолженности нами разработаны мероприятия по управлению дебиторской задолженностью. A company must control accounts receivable and accounts payable, be sure to monitor repayment rates, not allow unreasonable growth of debtors and the amount of their debts, take timely measures to recover overdue debts, and actively work with debtors. It is also necessary to be extremely attentive to settlements with creditors, repay their debts on time, otherwise the company may lose the trust of its suppliers, banks and other creditors, will have penalties for settlements with counterparties – all this explains the relevance of this issue. To improve the efficiency of the use of accounts receivable and accounts receivable, we developed measures on managing accounts receivable.

scholarly journals ANALISIS PIUTANG USAHA PADA PERUSAHAAN DAERAH AIR MINUM (PDAM) DI AIRMADIDI KABUPATEN MINAHASA UTARA

2017 ◽  
Vol 12 (2) ◽  
Author(s):  
Erlita Mentari Lahengking ◽  
Inggriani Elim ◽  
Rudy Pusung
Keyword(s):  
Research Result ◽  
Secondary Data ◽  
Financial Report ◽  
Accounts Receivable ◽  
Accounting Management ◽  
Report Data ◽  
Collection Period ◽  
Turn Over ◽  
A Company ◽  
Descriptive Method

Accounts receivable of a company generally represent the bulk of current assets and the largest part of the total assets of the company. Therefore, good accounting and accounting management of these accounts receivable is very important to be applied. This study aims to determine the management and recording of accounting receivables and accounts receivable analysis applied to PDAM Kabupaten Minahasa Utara. The object of this research is PDAM Kabupaten Minahasa Utara. The method used in this study is descriptive method is a method used to draw or analyze, comparing a research result but not used to make wider conclusions. Sources of data used are secondary data that is financial report data PDAM Kabupaten Minahasa Utara in the period 2013 until the period 2015 obtained from PDAM Kabupaten Minahasa Utara. The results showed that PDAM Kabupaten Minahasa Utara has applied SAK ETAP on accounting management and accounting records but there are still some provisions that have not been implemented PDAM Kabupaten Minahasa Utara in accordance with SAK ETAP so there are many bad debts. The result of analysis of Receivable Turn Over (RTO) and Average Collection Period (ACP) ratio shows that receivable turnover and receivable collection do not match with the target company.Keywords : Accounts Receivable, Accounts Receivable Turnover, Receivables Collection, SAK-ETAP

scholarly journals Pengaruh ukuran perusahaan dan leverage terhadap nilai perusahaan dengan profitabilitas sebagai variabel moderasi

2021 ◽  
Vol 8 (2) ◽  
Author(s):  
Siwi Nur Khotimah ◽  
Rita Indah Mustikowati ◽  
Ati Retna Sari
Keyword(s):  
Business Strategy ◽  
Firm Value ◽  
Sampling Method ◽  
Stock Exchange ◽  
Company Size ◽  
Company Value ◽  
Property Companies ◽  
Negative Effect ◽  
Independent Variable ◽  
A Company

This study aims to examine and explain the effect of company size and leverage on firm value with profitability as a moderating variable in Real Estate and Property companies listed on the Indonesia Stock Exchange in the period 2016-2018. This type of research is explanatory research, testing classical assumptions, and analyzed using a moderated regression analysis, and using the t test. The number of samples is 32 companies, and the sampling method used is purposive sampling. This research variable consists of company size and leverage as an independent variable, company value as the dependent variable, and profitability as a moderating variable. The analysis showed that partially company size and leverage had no significant effect on firm value, profitability had a negative effect on firm value and profitability weakened the effect of company size on firm value and profitability strengthened the effect of leverage on firm value. In this study, it can provide implications for a company to consider factors of company size, leverage, and profitability, and can also be used as a reference by other companies in business strategy, understand aspects of the industry they are involved in, and pay more attention to the development of the environment that can affect the company's business so that it can increase the value of the company.

scholarly journals Effects of enhanced hydrological connectivity on Mediterranean salt marsh fish assemblages with emphasis on the endangered Spanish toothcarp (Aphanius iberus)

2016 ◽  
Author(s):  
Patricia Prado ◽  
Carles Alcaraz ◽  
Lluis Jornet ◽  
Nuno Alberto Caiola ◽  
Carles Ibáñez
Keyword(s):  
Salt Marsh ◽  
Fish Community ◽  
Fish Assemblages ◽  
Fish Population ◽  
Important Variable ◽  
Hydrological Connectivity ◽  
Local Diversity ◽  
Large Numbers ◽  
Negative Effect ◽  
Migratory Movements

The hydrological connectivity between the salt marsh and the sea was partially restored in a Mediterranean wetland containing isolated ponds resulting from former salt extraction and aquaculture activities. A preliminary assessment provided evidence that ponds farther from the sea hosted very large numbers of the endangered Spanish toothcarp, Aphanius iberus, suggesting that individuals had been trapped and consequently reach unnaturally high densities. In order to achieve both habitat rehabilitation and toothcarp conservation, efforts were made to create a gradient of hydrologically connected areas, including isolated fish reservoirs, semi-isolated, and connected salt marsh–sea areas that could allow migratory movements of fish and provide some protection for A. iberus. The fish community was monitored prior to, and for three years after rehabilitation. Results showed an increase in the number of fish species within semi-isolated areas (Zone A), relative to connected areas (Zone B), while at the assemblage level, structural differences between zones were higher than interannual variability. GLMs evidenced that distance to the sea was the most important variable explaining the local diversity of the fish community after restoration, with occasional influence of other factors such as temperature, and depth. The abundance of A. iberus was consistently higher in semi-isolated areas at greater distances from the sea, but a decline occurred in both zones and in isolated reservoir ponds after restoration efforts, which may be attributable to dispersal to adjacent habitats, and to interannual differences in recruitment success. A negative effect of restoration works on fish population cannot be excluded, but the final outcome of the intervention likely needs a longer period .

scholarly journals Effects of Sales, Receivables Turnover, and Cash Flow on Liquidity

2019 ◽  
Author(s):  
Rusdiyanto Rusdiyanto ◽  
Dian Agustia ◽  
Soegeng Soetedjo ◽  
Dina Fitrisia Septiarini ◽  
Susetyorini Susetyorini ◽  
...  
Keyword(s):  
Cash Flow ◽  
Stock Exchange ◽  
Secondary Data ◽  
Financial Statements ◽  
Financial Statement ◽  
Sales Growth ◽  
Accounts Receivable ◽  
Operating Cash Flow ◽  
Google Search ◽  
A Company

In this study, the author proposes to evaluate the effect of sales growth, Receivable Turnover and operating cash flow on the liquidity of PT. Unilever Indonesia Plc. The research method used is descriptive method with a quantitative approach. In this statement, the population used in this study is the financial statement data from PT. Unilever Indonesia Plc. from 2010 to 2018, the technique of determining the sampling uses Purposive Sampling. This research data uses secondary data from PT. Unilever Indonesia Plc financial statements from 2010 to 2018. All data sources were obtained from the website of the Indonesia Stock Exchange at https://www.idx.co.id, the company's website and Google search. Our analysis reveals that sales growth and accounts receivable turnover from PT. Unilever Indonesia Plc. has no influence on the liquidity of PT. Unilever Indonesia Plc, while operating cash flow has an influence on the Liquidity of PT Unilever Indonesia Plc. This means the ups and downs of the value of sales and accounts receivable turnover of a company has no influence on the liquidity of PT. Unilever Indonesia Plc, while operating cash flow has increased or decreased has an influence on the liquidity of PT Unilever Indonesia Plc. The value of sales growth, accounts receivable turnover and operating cash flow can explain the liquidity of PT Unilever Indonesia Plc. by 78%, while 22% is explained by other factors which are not included in this study.

Reaction of users as potential victims of information security breach

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Suparak Janjarasjit ◽  
Siew H. Chan
Keyword(s):  
Information Security ◽  
Emotional Distress ◽  
Design Methodology ◽  
Mediating Effect ◽  
Security Breach ◽  
Content Type ◽  
Perceived Intensity ◽  
Good Intention ◽  
Negative Effect ◽  
A Company

Purpose The purpose of this study is to examine whether users’ perceived moral affect explains the effect of perceived intensity of emotional distress on responsibility judgment of a perpetrator and company, respectively, in an ill and good intention breach. Design/methodology/approach Participants completed a questionnaire containing items measuring their perceived intensity of emotional distress, perceived moral affect and responsibility judgment of a perpetrator and company, respectively. Findings The results support the mediating hypothesis on responsibility judgment of a perpetrator regardless of intention. The mediating hypothesis is also supported in an ill intention breach in responsibility judgment of a company. However, the mediating effect is not observed in a good intention breach when users assess a company’s responsibility. Originality/value The findings support the notion that users use the consequentialism approach when assessing a perpetrator’s responsibility because they focus on the victims’ emotional distress and discount a perpetrator’s intent, resulting in similar mediating effect of perceived moral affect in an ill and good intention breach. The results also indicate that perceived moral affect increases the negative effect of perceived intensity of emotional distress on responsibility judgment of a company, suggesting that users may exhibit empathetic feelings toward a company and perceive it as a victim of an ill intention breach. The lack of mediating effect in responsibility judgment of a company in a good intention breach may be attributed to the diminished effect of a perpetrator’s feelings of regret, sorrow, guilt and shame for causing emotional distress to the victims.

scholarly journals The organizations. Justice, trust and retaliatory attitude: a study in a company in the metal-mechanic sector

2019 ◽  
Vol 34 (62) ◽  
pp. 33-49
Author(s):  
Carla Goergen ◽  
Jandir Pauli ◽  
Priscila Sardi Cerutti ◽  
Marcia Perin
Keyword(s):  
Organizational Justice ◽  
Mediating Effect ◽  
Moderator Effect ◽  
Confirmatory Factor ◽  
Negative Effect ◽  
Managerial Implications ◽  
Factor Regression ◽  
The Relationship ◽  
A Company

The working relationship between individuals and organizations has been based on the perspective of organizational justice due to the need for approaches that go beyond the formal-legal dimension that regulates such relationship. This study aimed to describe the role of employees’ trust in the organization according to the relationship between organizational justice and predisposition to retaliatory attitudes. To accomplish that, a survey was carried out, with 188 employees, chosen by convenience. Data analysis was performed using a confirmatory factor, regression, mediation and moderation in order to test the relationship between organizational justice with the other theoretical model constructs. The hypothesis of the negative effect of justice on the retaliation was confirmed (H1). The indirect mediating effect of organizational trust on justice and predisposition to employees’ retaliatory attitude (H2) and the moderating effect of trust on the relationship between justice and employees’ retaliatory attitude (H3) were also confirmed. The results suggested that employees’ trust in the organization has a mediating and moderator effect on the relationship between justice and employees’ retaliatory attitude. These findings contribute to a better understanding about the effects of justice on the relationship between employees and organizations, indicating objective managerial implications to mitigate the effects of retaliation in these organizations.

scholarly journals Pengaruh Ukuran Perusahaan, Kepemilikan Institusional, dan Konservatisme Akuntansi pada Tax Avoidance

2020 ◽  
Vol 30 (2) ◽  
pp. 375
Author(s):  
I Gusti Agung Istri Windaryani ◽  
I Ketut Jati
Keyword(s):  
Stock Exchange ◽  
Research Result ◽  
Tax Avoidance ◽  
Sampling Technique ◽  
Institutional Ownership ◽  
Accounting Conservatism ◽  
Company Size ◽  
Regression Test ◽  
Negative Effect ◽  
A Company

This study aims to obtain empirical evidence regarding the effect of company size, institutional ownership, and accounting conservatism on tax avoidance in the Mining Sector Companies contained on the Stock Exchange in the 2015-2018. The sample was determined using the nonprobability sampling method with a purposive sampling technique, obtained by 11 companies with a year of observation for 4 years so as to obtain 44 observations. Data analysis techniques using the Multiple Linear Regression test with the SPSS program. The research result that the size of company and accounting conservatism give a negative effect on tax avoidance while institutional ownership has no effect on tax avoidance. This shows that the larger the size of a company and the more companies apply accounting conservatism, the lower the practice of tax avoidance. Keywords: Company Size; Ownership Institutional; Accounting Conservatism; Tax Avoidance.

scholarly journals Ways to improve minimization of receivables and payments and management by them

2020 ◽  
pp. 26-29
Author(s):  
Olha BONDARENKO ◽  
Iryna MASIUK
Keyword(s):  
Financial Performance ◽  
Cash Flow ◽  
Current Account ◽  
Balance Sheet ◽  
Large Percentage ◽  
Economic Environment ◽  
Accounts Receivable ◽  
Optimal Ratio ◽  
Accounts Payable ◽  
Negative Effect

Introduction. To date, every entity has faced accounts receivable and payable. There are times when debt becomes overdue. An entity cannot repay its debt because debtors do not repay their debt. In fact, receivables and payables are closely linked, which in turn has a negative effect on the balance sheet and financial performance of any counterparty. This article discusses cases of arrears and ways of overcoming (reducing) accounts receivable and payables. The purpose of the paper is to study the factors that influence the increase in accounts receivable and payable within the internal and external activities of the enterprise. Results. In today's economic environment, a large number of Ukrainian enterprises went bankrupt and liquidated because they were unable to pay their debt to creditors. Also this situation arose due to a certain amount of cash, which was in circulation and in time did not enter the current account of the enterprise for payment of accounts payable. On the balance sheet receivables and payables account for a large percentage of both their and others' debt. We'll look at how and under what conditions debt can be reduced. Conclusion. It is advisable to balance receivables and payables in order to control the debt at the enterprise. The constant cash flow should not stop. The debt of the debtors goes to pay off the debt to the creditors. The optimal ratio is when the accounts payable exceeds accounts receivable by 10-20%.

scholarly journals How Job Stress Affect Job Satisfaction and Employee Performance in Four-Star Hotels

2021 ◽  
Vol 6 (2) ◽  
pp. 25-32
Author(s):  
Ni Made Dwi Puspitawati ◽  
Ni Putu Cempaka Dharmadewi Atmaja
Keyword(s):  
Job Satisfaction ◽  
Job Stress ◽  
Social Exchange ◽  
Social Exchange Theory ◽  
Response Rate ◽  
Employee Performance ◽  
Employee Job Satisfaction ◽  
Level Of Satisfaction ◽  
Negative Effect ◽  
A Company

Four-Star Hotels in Bali continue to control the situation of the Covid-19 Pandemic by maintaining employee performance. Social Exchange Theory used to understand a person's behavior at work. A company leader who knows what employees want and can explain what will be obtained if the work results are in accordance with employee expectations will try to show maximum performance. The decline in employee performance indicates an increase in job stress and a decrease in employee job satisfaction. This study aims to determine the effect of job stress experienced by employee on job satisfaction and employee performance at Four-Star Hotels in Bali. The questionnaires were distributed to 130 employees from 10 Four-Star Hotels in Bali, only 117 questionnaires were returned (response rate 90%). The results showed that job stress has a negative effect on employee performance and, job satisfaction, while job satisfaction has no effect on employee performance. The research implies that job condition can cause stress depending on the employee's condition. The salaries they earn do not match the workload they, especially when working from home, and working time of other employees reduce their level of satisfaction at work. However, Covid-19 Pandemic conditions nowadays, employees feel that job satisfaction has no effect on their performance.

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