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Effectiveness of Book Closing Using Web Based Accounting Online System 2.0 to Know the Company's Financial Ratios

APTISI Transactions on Management (ATM) · Vol. 1 No. 1 (2017) · hlm. 56–60

DOI
10.33050/atm.v1i1.657
ISSN
2622-6804, 2622-6812
Terbit
2017-01-01
Penerbit
Pandawan
Bahasa
en
Lisensi
creativecommons.org/licenses/by-sa/4.0

Abstrak

Financial ratios are very important in a company, because it is the most effective way to find out financial data on a company by comparing the current financial statements of the company with the previous one. To facilitate this comparison, book closure can be done. Closing the book itself is useful to determine the company's financial position before closing, by looking at the final results of the profit and loss. It is known that the process of closing the book takes a long time with extra precision. However, this has become easier by using WBAOS (Web Based Accounting Online System) 2.0, because companies are more flexible in preparing financial statements, starting from the lane balance sheet, income statement, to the periodic cash flow, where this cash flow provides relevant information regarding cash in and out of the company. Keywords: ​WBAOS, Financial Ratios and Book Closure.

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Sumber metadata: OAI-PMH (metadata jurnal) https://ijc.ilearning.co/ATM/oai, pertama di-harvest 6 Nov 2026, terakhir terlihat 8 Nov 2026.
Metadata asli (oai_dc) 
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	<dc:title xml:lang="id">Effectiveness of Book Closing Using Web Based Accounting Online System 2.0 to Know  the Company's Financial Ratios</dc:title>
	<dc:creator xml:lang="id">Aisyah, Euis Sitinur</dc:creator>
	<dc:creator xml:lang="id">Maimunah, Maimunah</dc:creator>
	<dc:creator xml:lang="id">Martono, Aris</dc:creator>
	<dc:description xml:lang="id">Financial ratios are very important in a company, because it is the most effective way to find out financial data on a company by comparing the current financial statements of the company with the previous one. To facilitate this comparison, book closure can be done. Closing the book itself is useful to determine the company's financial position before closing, by looking at the final results of the profit and loss. It is known that the process of closing the book takes a long time with extra precision. However, this has become easier by using WBAOS (Web Based Accounting Online System) 2.0, because companies are more flexible in preparing financial statements, starting from the lane balance sheet, income statement, to the periodic cash flow, where this cash flow provides relevant information regarding cash in and out of the company.
&amp;nbsp;
Keywords: ​WBAOS, Financial Ratios and Book Closure.</dc:description>
	<dc:publisher xml:lang="en">Pandawan</dc:publisher>
	<dc:date>2017-01-01</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://ijc.ilearning.co/ATM/article/view/657</dc:identifier>
	<dc:identifier>10.33050/atm.v1i1.657</dc:identifier>
	<dc:source xml:lang="en">APTISI Transactions on Management (ATM); Vol. 1 No. 1 (2017): January; 56-60</dc:source>
	<dc:source xml:lang="id">APTISI Transactions on Management (ATM); Vol 1 No 1 (2017): ATM (APTISI Transactions on Management); 56-60</dc:source>
	<dc:source>2622-6804</dc:source>
	<dc:source>2622-6812</dc:source>
	<dc:language>en</dc:language>
	<dc:language>id</dc:language>
	<dc:relation>https://ijc.ilearning.co/ATM/article/view/657/762</dc:relation>
	<dc:rights xml:lang="en">Copyright (c) 2017 Euis Sitinur Aisyah, Maimunah Maimunah, Aris Martono (Author)</dc:rights>
	<dc:rights xml:lang="en">http://creativecommons.org/licenses/by-sa/4.0</dc:rights>
</oai_dc:dc>