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…
As a result of the globalization of competition between companies becomes increasingly stringent. This makes companies increasingly demanded the need for the development of a new accounting system to meet the needs for better information. This study aims to describe the accounting information system and internal control in the cash sales and merchandise inventory system that is applied to the S…
The purpose of the thesis (1) is to know the effect of accessibility on the income of community traders in the tourist destination tumpak sewu. (2) knowing the effect of amenitas on the income of community traders at the tourist destination of Tumpak Sewu. This research was conducted in Tumpak Sewu tourism lumajang regency. This research method is a double liner regression, with the population …
This study aims to determine whether: 1) Attraction affects tourist satisfaction. 2) Accessibility affects tourist satisfaction. 3) Convenience influences tourist satisfaction. 4) Additional services (additional services) affect tourist satisfaction. 5) Attraction influences tourists' decision to visit again. 6) Accessibility affects the decision of tourists to visit again. 7) Amenity affects t…
Accounting fraud is an illegal action against organization's finances. This action can be carried out by various parties, both those who are members of the organization concerned, and those who are not. Generally, accounting fraud can be done by misusing organizational assets, corrupting, and manipulating data in an organization's financial statements. These three categories can cause organizat…
Advances in technological innovation are rapid, especially E-commerce in the business sector. The payments can be conducted not only in cash, but non-cash as well. By the retailer Amazon online, the Amazon Go presents as the technological innovation of payment transaction. The Amazon Go is a store with a non-cash payment transaction system with the concept of "Just Walk Out Shopping Experience"…