Accounts Receivable Research Papers - Academia.edu (original) (raw)

ABSTRAK Berdasarkan Penelitian yang dilakukan dapat diketahui bahwa secara parsial, laba bersih dan perputaran piutang berpengaruh positif dan signifikan terhadap arus kas operasi masa depan. Sedangkan arus kas operasi dan perputaran... more

ABSTRAK Berdasarkan Penelitian yang dilakukan dapat diketahui bahwa secara parsial, laba bersih dan perputaran piutang berpengaruh positif dan signifikan terhadap arus kas operasi masa depan. Sedangkan arus kas operasi dan perputaran persediaan tidak berpengaruh signifikan terhadap arus kas operasi masa depan. Secara simultan, laba bersih, arus kas operasi, perputaran piutang dan perputaran persediaan bersama-sama berpengaruh signifikan terhadap arus kas operasi masa depan. Kata Kunci: arus kas operasi, laba bersih, perputaran piutang dan perputaran Persediaan.

It has become increasingly clear that courts across the globe must do more to better organize and manage their caseload and that automation alone is not the answer. In response to this need, case flow management has emerged to become the... more

It has become increasingly clear that courts across the globe must do more to better organize and manage their caseload and that automation alone is not the answer. In response to this need, case flow management has emerged to become the central method of promoting greater court responsibility and accountability for efficient case processing. For over thirty years court case management concepts have evolved, starting in the United States (U.S.), spreading to other industrialized common law countries initially. Yet, for many judicial systems, the concept, techniques, and supporting systems of case flow management are still relatively new ideas that need to be more fully understood. This paper helps develop a basic understanding of case flow management by defining the concept, outlining the various techniques used, presenting in general the different case management information systems that support those techniques, and outlining the core steps a judicial system can take to plan for, ...

Bab 16 Auditing dan Jasa Asuurance
Edisi kelimabelas jilid 2

The best working capital management policy is to strike the balance in the investment of assets. Excessive investment in any component of working capital will tie capital hence impairment return of firms on the other hand inadequate... more

The best working capital management policy is to strike the balance in the investment of assets. Excessive investment in any
component of working capital will tie capital hence impairment return of firms on the other hand inadequate working capital
will render the company insolvency which will hinder smooth running of companies. The objective of the study is to carry
out analysis on studies on working capital management practices and compare the results from different industries from
east Africa countries. Major components of working capital studied were accounts receivable, accounts payable, cash
conversion cycle, debt ratio, average collection period, average inventory period, and average payable period. Studies adopted
ROA, ROE and GOP as Measure of financial performance. To find out the association between working capital management
and financial performance Pearson correlation analysis and multiple regressions was adopted. Result from the study found
mixed findings some studies found positive correlation with working capital management while other revealed negative. Study
concluded working capital management had significant impact on financial performance of firms under study. Study
recommended firms to reduce the accounts receivable period while extending accounts payable period. Further recommended
was given for firms to keep inventory at reasonable level and shorten the cash conversion period to gain meaningful
profitability.

Trabalho elaborado no âmbito da unidade curricular Projeto em Simulação Empresarial.

Small Medium Enterprises became important industrial sector in spurring economic development within the world today. This research only targeted registered SMEs within the manufacturing sector in Eldoret town. Specific objectives of the... more

Small Medium Enterprises became important industrial sector in spurring economic development within the world today. This research only targeted registered SMEs within the manufacturing sector in Eldoret town. Specific objectives of the study were: to investigate the influence of accounts receivable period on profitability of SMEs within the manufacturing sector, in Eldoret town, Uasin Gishu County; and to research the influence of money conversion cycle profitability of SMEs within the manufacturing sector, in Eldoret town, Uasin Gishu County. This study adopted descriptive research design. Target population of the research comprised of 656 firms. A sample size of 322 registered SMEs within the manufacturing sector in Eldoret town, Uasin Gishu County was sampled. The research utilized first data from the target research participants. Both descriptive and inferential statistics were adopted using Statistical Package for the Social Sciences (SPSS) computer package. The result of this research, it is hoped, will be beneficial to varied stakeholders, who include the govt., SMEs, lending institutions, researchers and scholars. The findings of this study show that there is positive and significant relationship between Accounts Receivables and profitability. Cash conversion cycle had a significant relationship with profitability.

Employment creation is a key area where the private sector can contribute to poverty reduction. The objectives of this study are to gain some general insights into the channels where the private sector contributes to job creation,... more

Employment creation is a key area where the private sector can contribute to poverty reduction. The objectives of this study are to gain some general insights into the channels where the private sector contributes to job creation, value-added, and poverty reduction, and more specifically to quantify the impacts that can be attributed to International Finance Corporation's (IFC's) activities in Ghana. Unlike many African economies that depend heavily upon a single commodity, Ghana remains relatively well diversified between agriculture, industry, commodities, and services. Ghana's economy continues to revolve around agriculture, which employs 85 percent of the workforce but only contributes about 30 percent of Gross Domestic Product (GDP). The government and other stakeholders must continue to develop policies and programs that ensure productivity gains in the agricultural sector, but from a development point of view it is also crucial to create jobs in other sectors to e...

Working capital is an important component in every business despite the nature and size. Working capital management assists managers to ensure that there is no mismatch between cash receipts and disbursements as this can disrupt operation... more

Working capital is an important component in every business despite the nature and size. Working capital management assists
managers to ensure that there is no mismatch between cash receipts and disbursements as this can disrupt operation of a
company. Having liquid cash does not imply that the company is profitable neither does be profitable imply that a company is
liquid. Hence, working capital management ensures that there is a tradeoff between profitability and liquidity. The
supermarkets play an important part in the economy of the country as they contribute both directly and indirectly to the GDP
of the country. They interact directly with the major players and are also a source of employment for both skilled and
unskilled employees. Due to this interaction, their performance has a ripple effect since it will directly or indirectly affect
them. The study sought to examine the effect of working capital management on the financial performance of supermarkets in
Mombasa County. Independent variables identified for the study were cash management, accounts receivables management,
accounts payable management and inventory management while financial performance was the dependable variable.
Descriptive research design was adopted and a sample size of 124 respondents was identified from whom primary data was to
be collected but only 73 responded. Questionnaires were administered to collect the primary data which was analyzed with the
help of SPSS. Descriptive statistics; Mean and standard deviation, and inferential statistics; correlation analysis and
regression analysis were used to determine the relationship between the dependent variable (financial performance) and the
independent variables (cash management, accounts receivables management, accounts payables management and inventory
management). The results from the study indicated that working capital management affects financial performance of
supermarkets in Mombasa County. Cash management, accounts payables management and inventory management had a
positive and significant relationship to financial performance while accounts receivables had a negative and insignificant
relationship. The study recommended that all variables should be effectively and efficiently managed to ensure that those
which positively affect financial performance are improved and those which negatively affected financial performance are
limited.

Even the most mature microfinance institutions (MFIs) need to pay attention to their balance sheet to manage financial risks. All financial institutions take risks to make money. Risk management helps determine the appropriate balance... more

Even the most mature microfinance institutions (MFIs) need to pay attention to their balance sheet to manage financial risks. All financial institutions take risks to make money. Risk management helps determine the appropriate balance between risk and reward. As MFIs diversify their funding sources, sound asset and liability management (ALM) is critical to help MFIs assess and manage financial risk. The current global financial crisis highlights the importance of good ALM. As funds become increasingly scarce and expensive, liquidity management becomes ever more important. The crisis has also underlined issues around leverage: while increased borrowing can help an institution increase its returns, it also exposes the institution to greater risk (as the many overleveraged institutions caught up in the current crisis know all too well). But none of these issues is a simple switch that can be flipped on or off- they involve balancing priorities and, for most MFIs, managing a mosaic of f...

Accounts receivable refer to the payments expected by an organization in the foreseeable future. Accounts receivable management plays an integral part in the financial performance of higher learning institutions. With several public... more

Accounts receivable refer to the payments expected by an organization in the foreseeable future. Accounts receivable management plays an integral part in the financial performance of higher learning institutions. With several public universities experiencing no or delayed payments from the respective receivable accounts, such institutions have been characterized with financial constraints, struggling to meet their immediate obligations. From reduced government capitation, lack of the module two students (Self-Sponsored), and students' non-compliance on fee payment policy, public universities in Kenya continue to experience poor financial performance due to inefficiency of their accounts receivable management. This study sought to examine the effect of accounts receivable management on the financial performance of chartered public universities in Kenya. The general and specific objective was to determine the effect of accounts receivable management on the financial performance of...

This study aims to examine the effect of cash turnover and accounts receivable turnover on Return on Assets (ROA) in manufacturing companies in the pharmaceutical industry health sector. The population in this study was 20 companies using... more

This study aims to examine the effect of cash turnover and accounts receivable turnover on Return on Assets (ROA) in manufacturing companies in the pharmaceutical industry health sector. The population in this study was 20 companies using a sampling technique, namely the purposive sampling technique. Based on the predetermined sampling criteria, a sample of 10 companies was obtained in 2016-2020. The research period was carried out for 5 years with a sample of 10 companies so that the total observations used were 50 data. The analytical method used is the panel data regression analysis method using the statistical tool Eviews 9.0. The results of the t-test showed that cash turnover had no significant effect on ROA, and accounts receivable turnover has a significant positive effect on ROA. Then, the results of the F test show that cash turnover and accounts receivable turnover together have a significant positive effect on ROA.

Reports on the Observance of Standards and Codes (ROSC) Accounting and Auditing (A&A) assess accounting and auditing practices in participating countries. They form part of a World Bank and International Monetary Fund joint initiative to... more

Reports on the Observance of Standards and Codes (ROSC) Accounting and Auditing (A&A) assess accounting and auditing practices in participating countries. They form part of a World Bank and International Monetary Fund joint initiative to review the quality of implementation of twelve internationally recognized core standards relevant to economic stability and private and financial sector development (the ROSC Program). Since its inception in 2000, the ROSC A&A program has concluded evaluations of the A&A environment in more than one hundred countries around the world. ROSC A&A reports have been produced for all countries of the Europe and Central Asia Region, except Russia. This report covers the accounting, audit, and financial reporting frameworks as a whole, paying particular attention to the financial sector, state owned enterprises, SMEs and audit regulation - key areas that are important in the current economic context of Georgia. With respect to SOEs, the report focuses on th...