Tinjauan ini diharapkan dapat memutuskan apakah kerangka data pembukuan untuk penerimaan dan pembayaran kas sudah memadai dalam suatu organisasi. Pemeriksaan ini penting untuk memberikan ide dan usulan tentang kerangka kerja yang digunakan. Selain itu, juga memberikan saran untuk menyelesaikan dan berbagai informasi yang tepat. Saran akan dipertimbangkan dalam mengembangkan lebih lanjut ukuran kerangka data pembukuan nanti. Informasi yang digunakan diperoleh melalui persepsi, pertemuan, dan dokumentasi. Untuk mencapai tujuan eksplorasi, ilmuwan melakukan pengujian antara hipotesis dan praktik yang diselesaikan di Rumah Tenun Amin. Kerangka data pembukuan memuaskan dalam kerangka penerimaan uang dan pembayaran uang sehingga dapat menciptakan data yang berharga untuk mendukung organisasi. Otoritas internal atas kerangka data pembukuan akan mengurangi kemungkinan kesalahan dan kesalahan penyajian, tetapi tidak menghilangkan kemungkinan bahwa hal itu mungkin terjadi. Dilihat dari hasil eksplorasi di Rumah Tenun Amin, terlihat bahwa bagian kerangka data pembukuan penerimaan kas dan pembayaran uang masih kurang. Tidak semua bagian memadai untuk membantu pencapaian target kerangka data pembukuan.

This study aims to determine the effect of Debt to Equity Ratio and Return On Assets on Earning Per Share at PT. Adhi Karya Persero Tbk. This study uses the variable debt to equity ratio, return on assets and earnings per share. Researchers used secondary data, namely the Annual Financial Report of PT. Adhi Karya Persero Tbk for the period 2014-2018. The research method used is an associative form using a quantitative approach, data collection namely library research and documentation study. The analysis technique uses multiple linear regression analysis, this study uses SPSS 23 software. The results of this study indicate that the debt to equity ratio and return on assets together have a significant effect on earnings per share. Debt to equity ratio has no significant positive effect on earnings per share. Return on assets has no significant positive effect on earnings per share

Dampak Covid-19 berimbas pada semua sektor termasuk UMKM. Sebelumnya diperkirakan mayoritas dari pelaku usaha di negara kita menurun akibat wabah tersebut. Hal ini menjadi perhatian semua pihak termasuk atmosfer perguruan tinggi. Untuk dapat tetap bertahan dan bersaing UMKM harus terus bergerak dan dinamis dalam inovasi maupun kompetensi. Tujuan penelitian ini untuk menganalisa sistem informasi akuntansi dan kualitas produk UMKM kabupaten Garut. Metode penelitian deskriptif kualitatif dimana penelitian dengan mengumpulkan informasi mengenai status gejala pada saat penelitian dilakukan. Hasil penelitian menunjukkan bahwa Sistem Informasi Akuntansi berperan pada keputusan perusahaan, analisa pasar, analisa laporan keuangan sejalan standar bagi para pelaku UMKM dan dari pemerintah atau pihak Bank. Adapun kondisi pemasaran produk yang kompetitif, membuat para pelaku usaha, UMKM dan produsen lainnya haruslah berupaya meningkatkan kualitas produk yang akan berdampak positif pada penjualan.

This study aims to determine the effect of the Debt to Equity Ratio to the Return on Equity at PT. Siantar Top Tbk. This study uses the variable debt to equity ratio and return on equity. Researchers used secondary data, namely the Annual Financial Report of PT. Siantar Top Tbk for the period 2013-2018. The research method used is descriptive verification method, data collection namely library research and documentation study. The analysis technique uses simple linear regression analysis, this study uses SPSS 23 software. The results of this study indicate that the debt to equity ratio has a significant effect on return on equity. And there is no significant relationship between debt to equity ratio and return on equity with the strength of the weak correlation coefficient.Keywords: Debt to Equity Ratio, Return On Equity

The purpose of this study is to analyze whether good corporate governance and corporate social responsibility can affect the level of company profitability. Which is where GCG is proxied by managerial ownership, institutional ownership, and the independence of the Board of Commissioners. CSR is proxied using the Global Reporting Initiative (GRI) G-4 indicator with 91 assessment indicators, which consist of 9 points of economic performance assessment, 34 points of environmental performance assessment, 16 points of assessment of labor practices and work comfort, 12 points of human rights assessment. people, 11 points for community assessment, and 9 points for product performance assessment. This study uses data on the financial statements of companies in the consumer goods industry listed on the Indonesia Stock Exchange Sharia Stock Index (ISSI) for the period 2017-2020. The population in this study includes all companies in the consumer goods industry listed on the Indonesia Stock Exchange as many as 41 companies. The data collection method used in this research is purposive sampling. The sample in this study were 14 companies with an observation period of 4 years so that a total of 56 companies were observed. The conclusion of this study shows that good corporate governance does not partially affect the company's profitability. Corporate social responsibility partially affects the company's profitability. And good corporate governance and corporate social responsibility simultaneously affect the company's profitability.