Corporate Social Responsibility is a form of corporate responsibility towards shareholders, parties with an interest in the company and the community. CSR is also an important factor that is the basis for investors' consideration to make investment decisions on the company so that the company can manage investor capital to carry out company activities to achieve profits. This study aims to determine the effect of corporate social responsibility on corporate profitability, this study uses the ratio of return on assets and return on equity to calculate the company's profitability. This research uses quantitative research method with simple linear regression, where this study uses only 1 independent variable and 2 dependent variables. The population use in this study are manufacturing company listed on the Indonesia Stock Exchange in 2013-2017. The sample of this study used 59 manufacturing companies that met the sample selection criteria. Sample selection uses purpose sampling technique. The results show that corporate social responsibility has a significant effect on return on assets and return on equity.
Accounting information system is very important part to improve organizational efficiency and support competitiveness by providing financial and accounting information for the company. The system can be said to be effective if the system is able to produce information that is acceptable and able to meet the expectations of information in a timely, accurate, and reliable. This study aims to examine the effect of top management support and knowledge manager on the effectiveness of accounting information systems. The population in this study is retail companies located in Manado. This study used Purposive sampling technique, obtained 42 people as respondents with questionnaire as the research instrument. This study used primary data that is the answer of the respondents tabulated and processed using SPSS software (Statistic Product and Service Solution) version 22. Data analysis was performed with multiple linear regression analysis. The result of this study showed that top management support and knowledge manager simultaneously affect the effectiveness of accounting information system. Top management support as partially has a positive effect on the effectiveness of accounting information system meanwhile knowledge manager has no effect on the effectiveness of accounting information system.Keywords: Top Management Support, Knowledge Manager , Effectiveness Of Accounting Information System
The Village Financial System Application is a village financial management application system developed by the financial and development audit board or BPKP intended for village financial management. The purpose of this study is to determine the role of the Village Financial System or SISKEUDES on the performance of the village government in the village of Kapataran, the eastern Lembean district, Minahasa Regency. This research uses qualitative research. The data used are primary data in the form of interviews.The informants used were the village head and village secretary.The results showed that: (1) procedures for using SISKEUDES were carried out through 4 stages, namely planning, budgeting, administration, and bookkeeping; (2) ways to integrate low human resources (HR) through assistance and training; (3) the Village Financial System also has a purpose in assessing the performance of the village government. The SISKEUDES has important role to play in the village government which is felt directly by village officials. This is in accordance with the objectives of implementing the SISKEUDES, which is to assist work of village employees.
Penyuluhan, pelatihan, pendampingan dan evaluasi teknik handling ikan mas hidup system kering kepada masyarakat perikanan di pedesaan telah dilakukan Teknik pemingsanan yang diaplikasikan ialah dengan suhu 8°C dan 8°C + 0,02 % minyak cengkeh. Dilanjutkan dengan penyimpanan dilakukan pada media sekam padi dingin dengan suhu 10-15°C. Pekerjaan selanjutnya ialah penyadaran ikan. Ikan disadarkan pada air habitat dilengkapi dengan aerator kapasitas 3 volt dan kemudian dilanjutkan dengan menghitung tingkat mortalitas ikan.
The provision of credit facilities by PT. Bank Rakyat Indonesia branch Bitung will generate accounts receivable. The more the provision of services on credit, the greater the risk for uncollectible. The purpose of this study is to analyze the management of receivables and losses on bad debts at PT. Bank Rakyat Indonesia Branch Bitung. This research using descriptive method analyze that is analyzing data by determining, collecting, clarifying, and interpreting resulting in a clear picture of the control of accounts receivable against the risk of bad debts. To obtain the necessary data, the researcher use observation and interview techniques method. The type of data is primary data and secondary data. The classification of receivables applied to PT, Bank Rakyat Indonesia Branch Bitung is in accordance with Financial Accounting Standard (FAS) No. 9. The policy of PT. Bank Rakyat Indonesia Branch Bitung in controlling the receivables is by estimate the accounts receivable at 3%. If the bad debts are <3%, then the control of the accounts receivable is good. But if the bad debts are> 3%, then the control of the account receivables is not good. From the controlling method of the account receivables, it can be see that the amount of bad debts at PT. Bank Rakyat Indonesia Branch Bitung is still <3%, so it can be concluded that the control of account receivables at PT. Bank Rakyat Indonesia Branch Bitung has been running well.Keywords: Account Receivable and Bad Debt
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