This study aims to examine the effect of corporate governance mechanisms and operating cash flows on financial distress. The variable of corporate governance mechanism is measured through managerial ownership, institutional ownership, and audit committee. Managerial ownership can reduce conflicts of interest between principals and agents, while institutional ownership and audit committees are related to increasing supervision over company management. So, a good corporate governance mechanism can avoid financial distress. The adequacy of operating cash flow also greatly affects the efficiency and effectiveness of the company's operational activities. If the company has a negative operating cash flow, it will greatly hamper the company's operational activities. Companies can experience financial distress. This study uses data from manufacturing companies that have negative EBIT values ​​for two years from three years of observation in 2017-2019 as the research sample. This study uses the SEM-PLS analysis tool to answer the proposed hypothesis. The results showed that managerial ownership, institutional ownership, and audit committee had no significant effect on financial distress while operating cash flow negatively significantly effect of financial distress. The greater the operating cash flow value, the smaller the possibility of the company experiencing financial distress. Conversely, the smaller the operating cash flow value, the greater possibility of the company experiencing financial distress.

PT Multi Instrumentasi needs to increase its competitive advantage in order to face business competition. This study aims to determine the comparison between the cost of production using the ABC method and the traditional method, and to find out the benefits of implementing ABC in increasing competitive advantage at PT Multi Instrumentasi. This study uses a quantitative descriptive method. The types of data used are quantitative data and qualitative data. The data sources are primary data and secondary data. Methods of data collection by interview, observation and documentation. The data analysis technique used is the calculation of the cost of production using the traditional method and the ABC method, as well as calculating the selling price to be compared with the selling price of competitors. The results show that the application of ABC can help companies increase their competitive advantage by reducing cost distortions so that the calculation of the cost of production becomes accurate, the selling price is set to be precise and lower than competitors. ABC also provides activity information that can help companies to streamline costs and increase customer value.

Penelitian ini bertujuan merancang suatu program atau aplikasi sistem informasi akuntansi laporan keuangan yang terkomputerisasi menggunakan Microsoft Access untuk mengatasi beberapa kendala dan kekurangan yang dihadapi PT Maju Industri Indonesia. PT Maju Industri Indonesia masih mencatat transaksi keuangan dan menyusun laporan keuangan secara semi-manual dan masih terdapat beberapa kendala dalam penggunaannya. Pencatatan transaksi keuangan dan penyusunan laporan keuangan pada PT Maju Industri Indonesia masih menggunakan Microsoft Excel dan pencatatan dilakukan pada beberapa dokumen yang terpisah sehingga pada saat penyusunan laporan keuangan masih perlu dilakukan input manual secara satu persatu. Hal tersebut mengakibatkan prosedur penyusunan laporan keuangan menjadi kurang efektif dan efisien serta dapat menghambat kegiatan operasional perusahaan. Oleh karena itu, diperlukan aplikasi sistem informasi akuntansi laporan keuangan berbasis teknologi dan terkomputerisasi untuk meningkatkan efisiensi dan efektivitas penyusunan serta penyajian laporan keuangan pada perusahaan. Penelitian ini merupakan penelitian kualitatif dengan pendekatan studi kasus deskriptif analitis dan pengembangan. Metode pengumpulan data yang digunakan adalah observasi dan wawancara kepada pihak yang berkepentingan di perusahaan. Hasil penelitian ini berupa perancangan program aplikasi laporan keuangan dengan menggunakan Microsoft Access 2016 dan alat lainnya berupa bagan alir data (data flow diagram) dan bagan alir dokumen (document flowchart). Dengan adanya perancangan program aplikasi sistem informasi akuntansi laporan keuangan ini, diharapkan dapat menyelesaikan permasalahan dan kendala yang terjadi pada PT Maju Industri Indonesia.

The purpose of this study is to compare the financial performance of healtcare sector companies listed on the IDX before and during the Covid-19 pandemic. The type of data used is secondary data in the form of company financial report data for the 2018-2021 period. The research method used is a comparative descriptive method with a quantitative approach. The sampling technique used was purposive sampling.  Financial performance is measured using the CR, TATO, DAR, DER, ROA and REO. Hypothesis testing using Paired sample t-test and Wilcoxon Match Pair Test. The test results show that there is no significant difference in financial performance before and during the pandemic when measured by TATO, DAR, DER, ROA, and ROE. Meanwhile, if measured by CR, it shows that there is a significant difference between financial performance before and during the covid-19 pandemic.

Penelitian ini bertujuan untuk menganalisis dan membuktikan pengaruh modal intektual terhadap produktivitas kerja pegawai.  Penelitian ini dilakukan di Kota Cimahi, Kota Bandung dan Provinsi Jawa Barat.  Jumlah responden sebanyak 128 pegawai dari 10 -11 satuan kerja yang ada di pemda tersebut.  Teknik pengambilan sampel yang digunakan adalah metode purposive sampling. Analisis data yang digunakan adalah menggunakan aplikasi WarpPLS.   Hasil penelitian menunjukkan  bahwa modal intelektual berpengaruh positif terhadap produktivitas kerja pegawai Kata kunci: Modal intelektual, Produktivitas kerja pegawai, Pemerintah Kota Cimahi, Kota Bandung dan Provinsi Jawa Barat. The purpose of this research is to analyze and prove the role of  intellectual capital against employee productivity in local government.  The research was carried out at the Cimahi local government,Bandung Local Government and West Java Province.  The number of respondent was 128 employees from 10 -11 accounting entity in  each local government.  The research method used is purposive sampling. To analyze the data from the respondent is WarpPLS.  The research shows that intellectual capital does affect positive significantly the employee productivity of local government. Keyword: Intellectual Capital, employee productivity, Cimahi Local Government, Bandung Local Government and West Java Province.