Research Article
Net Sales and Net Expenses Mediated with Prepaid Expenses for Net Profits in Food and Beverages Companies in Indonesia
@INPROCEEDINGS{10.4108/eai.4-11-2022.2329729, author={Cahyadi Husadha and Agus Ismaya Hasanudin and Imam Abu Hanifah and Lia Uzliawati}, title={Net Sales and Net Expenses Mediated with Prepaid Expenses for Net Profits in Food and Beverages Companies in Indonesia}, proceedings={Proceedings of the International Conference on Sustainability in Technological, Environmental, Law, Management, Social and Economic Matters, ICOSTELM 2022, 4-5 November 2022, Bandar Lampung, Indonesia}, publisher={EAI}, proceedings_a={ICOSTELM}, year={2023}, month={9}, keywords={net sales and net expense prepaid expenses net profit and food and beverages}, doi={10.4108/eai.4-11-2022.2329729} }- Cahyadi Husadha
Agus Ismaya Hasanudin
Imam Abu Hanifah
Lia Uzliawati
Year: 2023
Net Sales and Net Expenses Mediated with Prepaid Expenses for Net Profits in Food and Beverages Companies in Indonesia
ICOSTELM
EAI
DOI: 10.4108/eai.4-11-2022.2329729
Abstract
Even though there is a lot of research on Sales, Expenses, and Profits, there are still shortcomings. Consensus about the type of link that exists between these three ideas and about how this connection is realized for Indonesian food and beverage businesses. Based on the approach of Good Corporate Financial Governance and Reporting, this article systematically reviews the mediating variables to map how this research model has developed and continues to develop theoretically, practically, and methodically. Describes the overall relationship of Sales, Mediated Expenses with Prepaid Expenses, and Company Profits before and after the pandemic. We, therefore, categorize and explore the nature of this relationship in three strands: (a) Net Sales for Net Income, (b) Net Expense mediated as a function of Net Income, and (c) Net Sales and Net Expense for Net Profit. Through this review, we identify mediating and pandemic variables in this study that are under-explored in this domain.