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EVALUATION OF INTERNAL CONTROL OF RAW MATERIAL INVENTORY ON FAST FOOD RESTAURANT IN MADURA Akhmad Fauzan Abrory; Devi Lestari Pramita Putri; Runik Puji Rahayu
Digital Business and Entrepreneurship Journal Vol. 4 No. 1 (2026): Digital Business and Entrepreneurship Journal
Publisher : PRODI BISNIS DIGITAL FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS KUNINGAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/digibe.v4i1.448

Abstract

Fast food businesses need to implement a series of inventory control policies that monitor and determine the level of raw material inventory needed to ensure proper management and avoid disruption to the company's operations. The objectives of this research include: 1. to determine the results of implementing an internal control system for raw material inventory; 2. to determine whether the internal control system is running well or not. The research object was carried out at one of thefast food restaurant in Madura, namely M2M Pamekasan Branch. The type of research is qualitative with a descriptive approach. Data sources are primary and secondary data. Data collection techniques through structured interviews. Data analysis techniques include: data collection, data analysis, data evaluation to drawing conclusions. The results of the study show: 1. The internal control system for raw material inventory implemented by the company includes: a. control environment that includes the attitudes of management and employees towards the importance of control in the company; b. risk assessments carried out by company management must be able to identify various risks faced by the company; c. control procedures which are various processes of efforts carried out by company management to enforce supervision/control of company operations; 2. With the implementation of the internal control system for raw material inventory, it greatly helps the company in ordering raw materials, checking until receiving goods from the head office, everything runs well and smoothly.
The Effect of Dividend Policy and Debt Policy on the Value of Manufacturing Companies Listed on the Indonesia Stock Exchange (IDX) Devi Lestari Pramita Putri; Runik Puji Rahayu; Rani Nur Fitrianti
ULTIMA Management Vol 18 No 1 (2026): Ultima Management: Jurnal Ilmu Manajemen
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/manajemen.v18i1.4445

Abstract

A company's choice to either distribute profits to shareholders or save them for use in future investments is reflected in its dividend policy. A company's debt policy, on the other hand, reveals how it plans to obtain outside money for its needs. Through financial stability and investor views, both policies have the potential to affect a company's value. The purpose of this study is to examine how the value of manufacturing firms in the products industry subsector listed on the Indonesia Stock Exchange (IDX) for the years 2022–2023 is impacted by dividend and debt policies. Out of the 40 companies in the population, 30 were chosen for the study sample using purposive sampling procedures. Multiple linear regression, hypothesis testing, and traditional assumption tests were used to analyze the data. The findings indicate that whereas debt policy, as measured by the debt to equity ratio, has no discernible impact on firm value, dividend policy, as measured by dividend yield, has a positive and significant impact. The company value, as measured by Tobin's Q, is significantly impacted by both independent factors at the same time. These results demonstrate that raising dividends can boost a company's worth, but maintaining financial performance and investor faith in the company's future depends on prudent debt management