EFFECTIVENESS OF ACCURATE ACCOUNTING SOFTWARE IMPLEMENTATION IN PREPARING FINANCIAL STATEMENTS (CASE STUDY AT PT KARYA MULIA LENTERA PERSADA)

Objective: This study was conducted to determine the effectiveness of the application of Accurate Accounting Software in preparing financial reports at PT Karya Mulia Lentera Persada. Method: This type of research uses a qualitative descriptive method with a case study approach. The data used are...

Effectiveness Accounting software Accurate online Financial statements
THE EFFECT OF LIQUIDITY, PROFITABILITY, AND COMPANY SIZE ON THE TIMELINESS OF SUBMITTING FINANCIAL STATEMENTS IN MANUFACTURING COMPANIES

Objective: This research aims to explain whether liquidity, profitability, and company size have a partial or simultaneous effect on the timeliness of submitting financial reports. Method: This study is quantitative in nature, using secondary data from published financial reports of manufacturing...

Liquidity Profiability Company size Timeliness Financial reports
THE ROLE OF CAPITAL STRUCTURE IN MODERATING FIRM GROWTH, FIRM SIZE AND INVESTMENT DECISION ON FIRM VALUE

Objective: This study aims to examine the moderating role of capital structure on the effects of company growth, firm size, and investment decisions on the value of companies in the food and beverage industry in Indonesia. Method: A quantitative approach was applied, analyzing secondary data from...

Firm Value Capital Structure Firm Growth Firm Size Investment Decision
THE INFLUENCE OF COMPANY SIZE, PROFITABILITY, AND OWNERSHIP STRUCTURE ON COMPANY VALUE (CASE STUDY ON PROPERTY AND REAL ESTATE COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE. 2020-2023)

Objective: This study aims to examine the impact of company size, profitability, and institutional ownership on the value of property and real estate companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2023. Methods: Utilizing a quantitative approach, data were analyzed using SPSS...

Ownership Structure Company Value Profitability Real estate
PROFITABILITY, LEVERAGE RATIO, AND LIQUIDITY TO FIRM VALUE WITH GENDER DIVERSITY AS A MODERATING VARIABLE

Objective: This study aims to examine whether gender diversity moderates the effects of profitability, leverage ratio, and liquidity on firm value in manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange (IDX) during the 2017–2023 period. Methods: Using a qua...

Profitability Leverage Ratio Liquidity Company Value Gender Diversity
THE INFLUENCE OF FINANCIAL LITERACY, LIFESTYLE, AND INCOME ON THE FINANCIAL BEHAVIOR OF ACCOUNTING STUDENTS AT WIJAYA KUSUMA UNIVERSITY SURABAYA

Objective: This study aims to examine the influence of financial literacy, lifestyle, and income on the financial behavior of accounting students at Wijaya Kusuma University Surabaya. It seeks to determine the extent to which these factors contribute to shaping students' financial decision-making...

Financial literacy Lifestyle Financial behavior Accounting students
ORGANIZING ACCOUNTING POLICIES IN TRADE ENTERPRISES

Objective: This article analyzes the organization of accounting policies in trade enterprises based on the legislation of the Republic of Uzbekistan. Properly structured accounting policies ensure financial stability and compliance with legal requirements. Method: The study examines legislative r...

Accounting policy Segmental accounting Analysis of financial indicators Strategic program Innovative technologies Statistical indicators Financial transparency
INTRODUCING ISLAMIC ACCOUNTING STANDARDS AT ISLAMIC BANKS IN GUINEA

Objective: This study investigates the feasibility and necessity of implementing Islamic accounting standards within the Islamic financial services sector in Guinea, aiming to enhance trust, transparency, and compliance with Shariah principles. Method: A qualitative approach was employed, involvi...

Islamic accounting standards Shariah compliance Islamic banking in Guinea Financial transparency AAOIFI implementation