Definition of Point of Sale or commonly abbreviated as POS, namely, is a sales-oriented activity and a system that helps the transaction process. Sodecha SnackShop is a burger shop in Malang that sells a variety of foods such as: burgers, sandwiches, toast, and Maryam bread. Many variants can be included in the food menu or it can be mixed. In a day, the Burger Shop shop is able to sell about …
D3 English is one of the diploma courses in the Faculty of Social and Political Sciences at the University of Merdeka Malang in the area of Malang, strategically located in the middle of the city. Unmer Malang has 6 faculties and 28 Prodi (courses) located in several separate buildings located on JL. Terusan Dieng No. 62-64 Malang City, East Java province. Every day in D3 English manages incomi…
Occupational Safety and Health (K3) must be the top priority of a company, but not all companies understand the importance of K3 and know how to implement it well in a company environment. Company losses due to weak implementation of K3 are very large, namely disruption of the production process and repair of damaged production equipment due to work accidents and companies losing opportunit…
This study aims to determine and understand the effect of the current ratio, and accounts receivable turnover on the return on assets of telecommunications companies listed on the Indonesia Stock Exchange for the period 2012-2019. This research is a quantitative research. The data used in this study are secondary data in the form of financial statements (balance sheet and income statement). Th…
The purpose of this research is to determine: (1) The effect of the receivable turnover variable on Return On Asset in the food and beverage sub-sector manufacturing companies listed on the IDX for the 2016-2019 period, (2) The effect of the receivable turnover variable on Return On assets in the food and beverage sub-sector manufacturing companies. drinks listed on the IDX for the 2016-2019 pe…
This study purpous to examine the effect of the fraud triangle theory in detecting fraudulent financial statements. The variables used are financial stability pressure which is proxied by ACHANGE, external pressure which is proxied by LEVERAGE, financial targets which are proxied by ROA, effective monitoring proxied by BDOUT and change of Public Accounting Firm. The population in this study are…
The purpose of this study is to analyze the effect of cash turnover, inventory turnover, and accounts receivable turnover on economic profitability in food and beverage companies on the Indonesia Stock Exchange for the 2014-2018 period. The population that is the object of this research is the food and beverage industry companies listed on the Indonesia Stock Exchange (BEI) for the period 2014-…
In carrying out its operational activities, PT Teratai always tries to increase its sales, because the increase in sales also increases the revenue for the company. One way to increase sales is that companies also use a credit sales system. The problems studied in this study are the functions related to the PT Teratai credit sales accounting system, documents and records used in the PT Teratai …
This study aims to measure the management and countermeasures carried out in managing liquidity and increasing profitability at the Sangosay Cooperative, Ngada Regency. The method used is quantitative methods, namely by using financial ratio analysis. The analysis used to measure the transaction ratio at the Sangosay Cooperative uses liquidity ratio analysis and profitability ratio analysis. Th…