Company's Operational Activities Research Articles

Impact of intellectual capital on financial performance with company size moderation

Purpose: This study aims to determine the effect of intellectual capital and company size on financial performance and the moderating role of company size on intellectual capital on the financial performance of state-owned companies in the infrastructure sector for the 2017-2022 period. Research methodology: This type of research is quantitative research that uses descriptive static methods, classical assumption tests, and hypothesis tests. In total, 42 samples were included in the study. Results: The results show that Intellectual capital has a significant positive effect on financial performance, while company size has a significant negative effect on financial performance. The company size in this study was not able to moderate intellectual capital to financial performance. Limitations: This study only used data from the IDX for 2017-2022 which allows data not to be obtained in detail. The sample in this study uses only infrastructure sector companies that use rupiah currency. Contribution: This study reveals that intellectual capital has a positive and significant effect on financial performance, whereas company size does not moderate this relationship, providing important insights for the management of intellectual capital and strategy for state-owned companies in the infrastructure sector. Novelty: Company size is used as a moderating variable because it is thought to be able to support the company's operational activities in supporting the management of its resources.

Trading Volume Activity, Earning Quality and Stock Return Volatility of Listed Consumer Non-Cyclicals Companies in Indonesia: Does Corporate Reputation Play a Role?

This study aims to investigate the impact of trading volume activity and earning quality on stock return volatility, with corporate reputation as a moderating factor, within 175 consumer non-cyclicals companies listed on the Indonesia Stock Exchange (IDX) from 2017 to 2021. Findings indicate that trading volume activity positively influences stock return volatility, while earning quality negatively affects it. Moreover, corporate reputation amplifies the positive relationship between trading volume activity and stock return volatility, and it also enhances the negative relationship between earning quality and stock return volatility. The negative effect of earning quality on stock return volatility is reinforced by corporate reputation. The originality of this study is to add the corporate reputation variable as a moderating variable in moderating the effect of trading volume activity and earning quality on return volatility. This research is expected to be useful for investors when investing in the stock market. Besides that, it is also expected to be useful for companies to be more careful in carrying out the company's operational activities because it will be related to the provision of capital by investors.

The Influence of Service Quality and Product Quality on The Royal Pita Maha Company Performance

Background: Company performance is a result of operational activities in using the company's resources. The successful contribution of employees will have an impact on the level of customer satisfaction, where satisfied customers will minimize the level of complaints and retention levels and play a role in assessing company performance as evaluation material for company management. Purpose: The purpose of this research is to determine the influence of service quality and product quality on company performance at The Royal Pita Maha. Method: This research is a type of associative research with a quantitative approach. The data collection method was carried out by direct observation, interviews and distributing questionnaires to 160 respondents, namely employees of The Royal Pita Maha who were selected using a non-probability sampling method with a quota sampling technique. The research instrument was tested using validity and reliability tests, then data analysis was carried out using multiple linear regression using SPSS. Results: The research results show that service quality has a positive and significant effect on company performance, as well as product quality has a positive and significant effect on company performance. Conclusion Based on the research results, it is hoped that company management can pay more attention to the company's operational activities through employee contributions in providing services so as to create a sense of security and comfort for customers and pay attention to the ingredients of the products provided so that they remain safe and last a long time so that the company's performance assessment can be even better.

PELATIHAN SISTEM AKUNTANSI PENGELOLAAN LAPORAN KAS IPNU IPPNU DESA KWAYANGAN KECAMATAN KEDUNGWUNI KABUPATEN PEKALONGAN

The most important part of financial management is cash management. Cash is one of the most liquid financial assets because it is used for the company's operational activities such as paying the company's obligations. Holding this Community Service aims to provide training to the non-profit institution IPNU IPPNU Kwayangan Village on the basics of accounting and making financial statements, as well as managing cash statements properly and correctly. With this training, it is hoped that IPNU IPPNU Kwayangan Village members, especially cash managers, can better understand making financial statements and cash management due to this service. The method used in this service is delivering material directly to the IPNU IPPNU management of Kwayangan Village. The material we bring about making structured records according to accounting rules can be easily understood. As well as guiding the management and participants of IPNU IPPNU until it can succeed in its implementation. The result of the dedication obtained by the participants was an increase in knowledge and adequate insight into cash management. In providing guidance, it is carried out optimally, and structured to separate cash receipt journals and cash expenditure journals neatly and professionally.

Influence of Green Accounting, Sales Growth, and Firm Size on the Quality of Capital Structure

Profit is the most important measurement tool for a company's success. The sustainability of a company is not determined solely by profits, but sustainability factors must be taken into account when carrying out the company's operational activities. The aim of this research is to find out whether green accounting, sales growth and company size have an influence on the company's capital structure. In addition, this research aims to analyze green accounting, sales growth and company size, which simultaneously have an impact on the company's capital structure. The companies examined in this study are manufacturing companies listed on the Indonesian Stock Exchange during 2019-2022. This research is quantitative research and the survey method is purposive sampling. The data analysis techniques used are multiple linear regression, coefficient of determination and hypothesis testing. The research results found that green accounting and sales growth had no impact on capital structure, company size had a significant impact on capital structure, and green accounting, sales growth and company size had a significant impact on capital structure at the same time. This research has provided a solid foundation for signaling theory as a basis for analyzes explaining how green accounting, earnings growth and firm size influence capital structure. It is hoped that these results can serve as a guide for preparing further research by adding more variables such as profitability as an intervening variable to improve the company's capital structure.

The Effect Of Islamic Corporate Governance, Current Ratio, Total Asset Turnover And Intellectual Capital On Profitability (Study on Sharia Commercial Banks registered with the Financial Services Authority (OJK) for the 2018-2022 period)

Profitability is a measurement of the financial performance of Islamic banks, which is the company's ability which is shown through the management of the use of total assets related to the company's operational activities. The better the management of total assets, the higher the profit obtained. This study aims to analyze the effect of Islamic corporate governance, current ratio, total asset turnover and intellectual capital on profitability. The companies studied are Sharia Commercial Banks as many as 10 companies for five years with the period 2018-2022.The method used in this study is the multiple linear regression analysis method with the help of the SPSS 23 program. Data collection techniques are carried out with documentation techniques with secondary types of data, namely in the form of financial statements of Islamic commercial bank companies registered with the Financial Services Authority for the 2018-2022 period.The results in this study show that Islamic corporate governance has a positive effect on profitability, current ratio has a positive effect on profitability, total asset turnover has a positive effect on profitability and intellectual capital has a positive effect on profitability

Cost efficiency analysis of logistics and warehouse business

Cost efficiency is a key focus in various aspects of a company's operational activities, and the supply chain plays an important role in achieving this goal. To better understand how the supply chain may affect cost-effectiveness, this study examines just-in-time, total quality management, and performance measurement systems in the context of Kosambi Warehouse Area, Tangerang, which involves collecting primary and secondary data using a quantitative approach. A total of 138 respondents were selected using a simple random sampling technique. SPSS software was used to analyze the data. The findings demonstrate that just-in-time has a negative and significant effect on cost efficiency. However, total quality management has a positive and significant influence on cost efficiency. The performance measurement system has a positive and significant influence on cost efficiency.

KUALITAS LAPORAN KEUANGAN: LATAR BELAKANG PENDIDIKAN DAN PENGALAMAN INTERNASIONAL CFO

Quality financial reports are very necessary for the smooth running of company operations. Companies need competent managers to improve the quality of financial reports. Incompetent managers can result in poor-quality financial reports, causing information asymmetry, damage to the company's reputation, and decreased investor confidence which can hamper the company's operational activities. This research aims to determine the effect of the Chief Financial Officer (CFO) who is a graduate of a reputable university and has international experience in the field of finance on the quality of financial reports. This research was conducted on 563 companies listed on the IDX from 2010 to 2019. Through regression Generalized Least Square (GLS), research finds that CFOs who graduate from reputable universities tend to be able to improve the quality of financial reports, but not CFOs who have international experience in the financial sector. This research shows that the CFO's educational background is very important in supporting the improvement of the quality of financial reports. Therefore, companies must pay attention to the CFO's educational background to support the manager's performance in improving the quality of financial reports.

Multiuser Based Inventory Information System In Kopel Dolog Semarang

Inventory of goods or inventory is goods or work equipment used in processing the business being carried out or operational equipment of a company. Without inventory, business activities will not be carried out well, for this reason the existence of inventory is very important. The Goods Inventory Information System in a cooperative has quite an important role. One of the problems that often arises in an inventory system is not being able to know the exact number and condition of goods available. In terms of presenting information, the inventory system is implemented on a multiuser basis, where a multiuser system is a computer system that can execute several applications owned by two or more users concurrently and independently. Concurrent means applications can be active simultaneously and compete with each other to use resources such as CPU, memory, hard disk, and so on. Independent means that each application can carry out its tasks without having to care about what other users are running This information system makes it easy to provide inventory information. Apart from that, this system also makes it easier and faster to access information, data and its processing. The new system aims to make it easier for a company to carry out its operational activities, where this system will always ensure that data or information is provided to users quickly, precisely, accurately and at any time it is needed. From the system that has been implemented previously with matters relating to system weaknesses in the company, information or data about the inventory system which was initially very slow to access has now become easier. So that the company's operational activities run smoothly and all weaknesses in the old system can be replaced automatically.

Analisis Efesiensi Penggunaan Modal Kerja Perusahaan dengan Rasio Keuangan pada Bank Negara Indonesia Tbk Tahun 2018 – 2022

This research focuses on capital issues in companies which are seen based on the financial performance of Bank Negara Indonesia Tbk with liquidity ratios, profitability ratios and solvency ratios in 2018-2022. The results of the research are that the liquidity ratio with the FDR ratio and the current ratio have quite good capital efficiency in paying the company's liquidity, the profitability ratio with the CAR, DER and DAR ratios shows that the company has been able to process and generate profits to carry out the company's operational activities and increase the capital owned by company so that capital efficiency is met. Meanwhile, the Solvency Ratio, namely ROA, ROE and NPM, the company has the ability to manage capital and reduce the level of bankruptcy in the future.

The Influence of the Amount of Raw Materials and Labor on the Level of Industrial Income at UD Setya Abadi D.M

Purpose: The main goal of establishing a company is to produce far more than its operational costs. With profit growth, or what we often refer to as profit, it is hoped that it can finance the company's operational activities sustainably. This research aims to determine the effect of raw materials and labor on the level of industrial Income at UD. Setya Abadi D.M. Methodology: The analytical method used is quantitative. This study used a documentation study approach, using firm financial reports from the previous three years to gather data. Findings: The research results show that the level of raw materials has a positive and significant influence on industrial Income at UD. Setya Abadi D.M. As raw materials become available, industrial Income will also increase. Labor has a negative and significant influence on industrial Income at UD. Setya Abadi D.M. This means that when the number of workers increases, it does not affect the level of industrial Income. Implication: Furthermore, raw materials and labor together positively and significantly influence the level of industrial Income at UD. Setya Abadi D.M., the industry's income level will increase when both become more efficient.

Design of an Order-Based Cost Accounting Information System Using Microsoft Visual Studio 2017

The Accounting Information System (AIS) is crucial for a company's commercial operations to run smoothly. One type of AIS is the Cost Accounting Information System which has a vital role, especially in manufacturing companies. More specifically, AIS Cost also depends on the method of collecting costs used by a company which consists of two types, namely process-costing and job order-costing. MSMEs MMC Fashion Knitting one of the manufacturing companies in Bandung that produces based on orders (job order-costing) still uses the Cost Accounting Information System manually so that the owner does not know the exact production cost and gross profit of each order. This study aims to create a simple application to process the Accounting Information System of Job Order Costing that can help the company's operational activities. Descriptive-qualitative research methodology is being employed. Interviews and documentation in the form of primary and secondary data were used to acquire the information. The System Development Life Cycle (SDLC) approach and Microsoft Visual Studio 2017 are used in this study's application design. The results of this study are the Accounting Information System of Job Order Costing Application which can produce output including sales order letter, production order letter, bill of material, production activities list, material stock report, cost of goods manufactured report, and income statement with variable costing method.

ETHICAL BUSINESS IMPLEMENTATION OF CORPORATE GOVERNANCE: GOOD CORPORATE REPUTATION

Ethical codes are guidelines of principles that are designed to assist professionals in conducting business with honesty and integrity. Ethical codes may include categories such as business ethics, professional codes of conduct, and employee codes of conduct. Ethical codes are important because it clearly defines behavioral rules and provides a basis for early caution. Therefore, this research is conducted to examine the implementation of business ethics in corporate governance can generate a good reputation. This research used descriptive qualitative approach combined with literature study. The literature study used is collecting data, such as references to journal articles, books, and online documentation related to the application of business ethics in corporate governance as supporting material in writing this research. The main finding of this research is the importance of business ethics in corporate governance, such as integrity, honesty, equity, responsibility and creating good working relationships, which have an impact on improving the company's operational activities in making profits.

PERANCANGAN SISTEM INFORMASI PENGELOLAAN PIUTANG PADA KOPERASI MBK MENGGUNAKAN METODE UMUR PIUTANG

In the era of the digital economy, information systems are expected to provide an active role in terms of information. This has required a company to have an appropriate information system, in order to facilitate the process of reporting the information itself. One of the financial reports is a profit and loss report, balance sheet, changes in capital, cash flow, besides that for trading companies they also make accounts receivable reports or credit sales reports. Where accounts receivable is one of the activities that occur when a company sells products or services to consumers and consumers do not directly make payments. It can be said that receivables are one of the most crucial activities in a company. Impeded receivables can result in difficulties for the company in managing or carrying out the company's operational activities. Therefore, it is necessary to need an information system that can manage and produce reports of late installment receivables. So, the company's business processes can run and compete as they should.

Pengelolaan Sarana Prasarana Dalam Mendukung Kegiatan Operasional Perusahaan

Management of facilities and infrastructure is one of the factors affecting success in a company. One is to support the company's operational activities. The purpose of this study was to find out the management of infrastructure in one of the companies engaged in food and beverage. The research results show that the company has carried out management by doing the planning, procurement, maintenance, inventory, and removal of infrastructure. However, not all infrastructure is in an optimal state. This can be seen from the manual use of the machine and the leaky air conditioning due to the lack of regular maintenance. This study used qualitative methods using data collection techniques, namely observation, interviews, and prior literature, and using purposive sampling techniques.

Pengaruh rasio kinerja keuangan pada harga saham perusahaan prospektus

The purpose of this study is to analyze whether there is an influence on the ratio of financial performance to stock prices. Financial performance ratios are proxied using Return on Assets, Debt to Equity Ratio, Earnings Per Share, Price Earning Ratio and stock prices are proxied using Price to Book Value. This type of quantitative research uses multiple linear regression data analysis techniques and secondary data with a sample of prospectus companies that conducted initial public sales on the stock market or IPO in 2021. The results showed that Return on Asset (ROA) and Price Earning Ratio (PER) have a significant influence on stock prices. The implication of this study is that prospectus companies that conduct an initial public offering or IPO can further increase the factors that affect the Return on Asset ratio in generating profits and maintaining the effectiveness of the company's operational activities in order to increase the company's return on investment. The difference with other studies is that research is conducted on companies that have just sold their shares for the first time so that investors can consider choosing shares of prospectus 2021 companies by paying attention to the level of financial performance ratio.

Analysis of the role of the pineapple agribusiness subsector in increasing people's income in Blitar district

This research is descriptive in nature, namely providing an overview and analysis of the current condition of the company's environment both internal and external to the company. This company faces various problems that must be resolved where fast environmental changes require companies to be more responsive in developing products to deal with the increasingly rapid growth of the insurance industry. This study aims to determine the strengths, weaknesses, threats and opportunities owned and faced by PT. Asuransi Jiwasraya (Persero) Malang Regional Office and determine the right strategy for the company in an effort to develop its business and achieve company goals. So from this research it is hoped that the company can take the right strategic steps in the company's operational activities. The analytical tool used in this study consists of three stages, namely the input stage, matching stage, and decision stage. At the input stage the analysis tools used include Internal Factor Evaluation (IFE) analysis and External factor Evaluation (EFE) analysis. At the matching stage, analysis tools are used in the form of Treath-Opportunity-Weakness-Strength (TOWS) analysis and Internal External (IE) analysis and by using the Quantitative Strategic Planning Matrix (QSPM) at the decision stage, various alternative strategies are analyzed and one strategy is prioritized for implementation. Based on the results of environmental analysis and company position , the strategy chosen is the market penetration strategy. The functional strategy in the field of operations or production includes sales promotions, product presentations, and product outreach. In the field of finance, it covers cost effectiveness and efficiency, simplification of bookkeeping procedures, and the proper use of budgets. In the field of marketing includes market penetration, sales of products that provide large profits, as well as payment of commissions and marketers' rights. And in the field of human resources includes implementing training and providing knowledge about new products.

Evaluasi Penerapan Pengendalian Internal atas Proses Bisnis Pendapatan Jasa

Revenue business processes are the primary key for a company to generate profits as a financial performance target. In its implementation, it must be supported by a clear internal audit function and accounting information system with an effective level of control in all business processes to produce accurate and quality data or information, as well as increase the effectiveness of the company's operational activities. However, if these factors do not support it, all personnel will work by habit factor, and management will face the risk of loss. This study aims to analyze the condition of PT X’s internal control and aspect that can be improved in optimizing internal control over the performance and reporting of the company's revenue business processes. The research method used is descriptive qualitative with a case study approach at PT X, a container management company, that previous research on this field of business is still limited. The data sources were derived from observation, a series of interviews with the management, and an analysis of internal documents. The results show that there were weaknesses in the procedures for implementing revenue business processes caused by the absence of adjustments to clear and documented recording procedures, unstructured implementation of control activities, and not being supported by an adequate information system. Therefore, this study provides recommendations for corrective actions to optimize the performance and reporting of the company's revenue business processes.

Leverage dan Kinerja Perusahaan dengan Ukuran Perusahaan Sebagai Variabel Moderasi

Companies are generally established with the aim of making a profit. The company's operational activities cannot be separated from the use of external funds to support the company's activities. This study examines the effect of leverage on financial performance. In addition, this study also examines the ability of firm size as a moderating variable. This research is expected to contribute to management to consider the size of the company owned so that it is effective in improving company performance. The number of samples analyzed was 54 samples in the form of financial reports from banking sector companies listed on the Indonesia Stock Exchange. The sampling technique in this study is the non-probability sampling method with a purposive sampling technique with the criteria of companies (issuers) that have issued financial reports consecutively for the 2019-2021 period and companies (issuers) that have not suffered losses during the 2019-2021 period. The analysis technique used is simple linear regression and Moderated Regression Analysis (MRA). The results of the analysis show that leverage has no effect on company performance. Firm size weakens the effect of leverage on firm performance.

Tinjauan Atas Prosedur Pengelolaan Persediaan Pada Hotel Pesona Alam Resort & Spa

ABSTRACT
 Inventory is a fairly large current asset and has an important role in every company. Inventory is used to support the company's operational activities. Inventory management activities need to be carried out with correct procedures so that inventory security can be maintained. Security needs to be maintained starting from the purchasing process, storage to the inventory dispensing process. The purpose of this review is to understand how inventory management procedures are implemented at the Pesona Alam Resort & Spa Hotel in order to meet the needs of the company's operational activities. Apart from that, to find out the documents used and related parts in inventory management procedures at the Pesona Alam Resort & Spa Hotel. The results of the review show that inventory management procedures comply with the SOP determined by the company and are also implemented well. There is a separation of duties between related sections and the completeness of the documents is quite good.
 Keywords: Inventory Management