Irawan Budi Prasetyo

Enhancing Financial Resilience: A Critical Evaluation of Internal Control Systems for Mitigating Bad Debt Exposure at PT Laris Abadi Indonesia

Irawan Budi Prasetyo · Asian Journal of Education and Social Studies · 2025

Aims: To examine the efficacy of accounts receivable internal control systems in reducing bad debt risk at PT Laris Abadi Indonesia, identify deficiencies in current internal control frameworks, and provide practical recommendations for implementing robust control mechanisms that...

Open access Research Article 10.9734/ajess/2025/v51i72200

Analysis of Factors Influencing the Budget Surplus (SiLPA) and Financial Performance of Ampelgading Community Health Center

Irawan Budi Prasetyo · Asian Journal of Economics, Business and Accounting · 2024

Aims: This study aims to analyze the performance of regional budget management and identify the causes of the Budget Surplus (SiLPA) at the Ampelgading Community Health Center in Malang Regency during the period of 2021–2022 (Bali, 2021). Study Design: A qualitative descriptive a...

Open access Research Article 10.9734/ajeba/2024/v24i121601