Several studies suggested that most of Small and Medium Enterprises (SMEs) only noted the amount of money received and expended, the amount of bought and sold goods, and the amount of accounts receivable/debt. However, the note is functioned as reminder but not supported with the format desired by the banks. Even though, they are still able to know the amount of final capital each year which is almost the same as if we took a note by using accounting system. Therefore, Small and Medium Enterprises (SMEs) are directed through assistance to start taking notes of its business activities in accordance with the Accounting Standards Entities of Micro, Small and Medium Enterprises (SAK EMKM) simply and completely as needed. Basically, the partner's problem in this assistance was due to the accounting administration of financial management at PT. JAB which is not properly arranged such as the determination of HPP. This SME produces coffee powder, chocolate and green tea beverages. It reaches income of Rp. 50.000.000,- per month with the total 3-5 employees and has carried out bookkeeping which is currently experiencing loss. It has already made an excel financial report but in determining HPP, the process costs are not taken into account so that this has no basis. The result of this assistance is the establishment of financial statement which is correct and appropriate in accordance with SAK EMKM. This study is finally able to solve the problem in determining the amount of HPP due to the lack of synchronization between the production data and accounting department. In addition, this study successfully minimizes errors in determining the amount of inventory which affects the error in determining HPP. The problem faced by every SME must be different so that we are expected to provide assistance in making financial reports.

No abstract

No abstract

This study aims to determine the effect of Good Corporate Governance and profit-sharing financing on the performance of sharia commercial banks in Indonesia as measured by profitability. This study is quantitative by using Profitability variables (ROA and ROE) as the dependent variable and Good Corporate Governance and profit-sharing financing (mudharabah, musyarakah) as independent variables. The purposive sampling was used as the sampling method in order to obtain 10 Sharia Commercial Banks (SCB) with a study period of 2009-2018. The analysis technique used is descriptive analysis and statistical analysis of panel data with eviews 8.0. The results of the study stated that Good Corporate Governance and mudhorobah profit-sharing had a significant positive effect on profitability (ROA and ROE).

One of the motives of a business doing cash holdings is the precautionary motive. The company tries to accumulate cash as a precautionary measure to cover unanticipated future necessities. We investigate to determine the factors that can affect company cash holdings that are associated with the characteristics of the industrial business cycle in Indonesia. The sample used is companies that meet the criteria (purposive sampling) and are grouped into different industrial characteristics, such as sensitive industry, defensive industry, growth industry, and cyclical industry. This enables to understand the behavior of cash holdings in a different industry. The analysis technique used is the data panel regression analysis. We find that each type of industry has different characteristics in maintaining its cash balance. For defensive industry and growth industry hold more cash than other industry, because they have strong growth opportunities. In addition, we find that inflation, managerial ownership, leverage, dividend policy, investment opportunities, and firm size have an effect on cash holdings while the operating cycle has no effect on cash holdings. Abstrak Salah satu motif sebuah bisnis melakukan cash holdings adalah motif kehati-hatian. Perusahaan mencoba mengakumulasi uang tunai sebagai tindakan pencegahan untuk memenuhi kebutuhan masa depan yang tidak terduga. Kami menguji faktor-faktor yang dapat memengaruhi cash holdings perusahaan yang berhubungan dengan karakteristik siklus bisnis industri di Indonesia. Sampel yang digunakan adalah perusahaan yang memenuhi kriteria (purposive sampling) dan dikelompokkan ke dalam karakteristik industri yang berbeda, seperti industri sensitif, industri defensif, industri pertumbuhan, dan industri siklus. Ini memungkinkan untuk memahami perilaku cash holdings di industri yang berbeda. Teknik analisis yang digunakan adalah analisis regresi panel data. Kami menemukan bahwa setiap jenis industri memiliki karakteristik yang berbeda dalam menjaga saldo kasnya. Untuk industri defensif dan industri pertumbuhan memiliki lebih banyak kas daripada industri lain, karena mereka memiliki peluang pertumbuhan yang kuat. Selain itu, kami menemukan bahwa inflasi, kepemilikan manajerial, leverage, kebijakan dividen, peluang investasi, dan ukuran perusahaan berpengaruh pada cash holdings sementara siklus operasi tidak berpengaruh pada cash holdings.