AbstrakPenelitian ini bertujuan untuk menganalisis faktor-faktor yang memengaruhi kinerja keuangan perusahaan. Faktor-faktor tersebut diproksikan menjadi konservatisme akuntansi,

This study aims to evaluate the background of the occurrence of sleeping stocks in terms of the number of outstanding shares, stock prices, market capitalization, and return on equity. The population of this study is financial sector companies listed on the Indonesia Stock Exchange in the 2016-2020 period. The sampling technique used a purposive sampling method with a total sample of 45. Data analysis methods used were time series, cross-section, and combined. The research results show that the low trading frequency of sleeping shares can be caused by the relatively small number of outstanding shares and market capitalization negative return on equity growth.

This study aims to design a merchandise inventory accounting information system and evaluate internal controls at PT Iko Minang Retail. There are differences in the number of stocks in records and warehouses, which causes goods to be delivered late and losses to occur, as well as the quality of goods that are not checked further so that consumers return to PT Iko Minang Retail, this happens because the company does not have a merchandise inventory accounting information system. . The method used in this study is descriptive qualitative, using primary and secondary data sources. Data collection techniques were carried out by means of interviews, observation, and documentation. The results showed that the problems experienced by PT Iko Minang Ritel occurred due to the absence of clear merchandise inventory procedures, especially in the warehouse section, as well as the company's internal controls that were still not effective. Based on these problems, this study resulted in a design of a merchandise inventory accounting information system, as well as a design of the company's internal control.