Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
P-Index
This Author published in this journals
All Journal Journal of Applied Accounting
Selly Sipakoly
Jurusan Akuntansi, Politeknik Negeri Ambon
Economics, Econometrics & Finance

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Pengaruh Sistem Pengendalian Intern dan Keputusan Pemberian Kredit Dengan Peran Pemeriksa Internal Sebagai Variabel Mediasi Pada Bank Pemerintah di Kota Ambon Semy Pesireron; Selly Sipakoly; Junus Patty
Journal of Applied Accounting Vol. 2 No. 2 (2023): Journal of Applied Accounting
Publisher : Indonesia Society of Applied Science (ISAS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52158/jaa.v2i2.723

Abstract

This research aims to empirically test the influence of the role of internal auditors in mediating the influence of the internal control system on credit granting decisions at Government Banks in Ambon City. The research data collection technique is a survey by distributing questionnaires to respondents selected based on sampling techniques. The sampling technique in this research was carried out using a purposive sampling method, namely, sampling with research considerations. The analysis technique used is mediation variable regression analysis, with a significance level used of 0.05 or 5%. The results of the study show that the role of internal auditors mediates the relationship between the internal control system and credit granting decisions.Keywords: Internal Control System, Credit Granting, Role of Internal Auditors
Analisis Pengaruh Perputaran Modal Kerja Terhadap Profitabilitas Pada Perusahaan Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia: (Studi Kasus Pada PT. Mayora Indah Tbk) Epi Santika; Wa Asrida; Selly Sipakoly; Dwi Hariyanti; Tri Retno Hariyati
Journal of Applied Accounting Vol. 4 No. 1 (2025): Journal of Applied Accounting
Publisher : Indonesia Society of Applied Science (ISAS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52158/jaa.v4i1.1264

Abstract

Abstract This research was conducted to determine the effect of working capital turnover on profitability at PT. Mayora Indah Tbk. This study uses simple linear regression analysis method to ascertain the direction of the relationship between independent variables and dependent variables, whether it has a positive or negative relationship, and to predict the value of the dependent variable when the value of the independent variable experiences an increase or decrease using the formula Y = a + bX. The results of this study, based on simple linear regression testing, indicate that working capital turnover negatively affects profitability, as well as the t-test, indicating that working capital turnover does not have a significant effect on profitability. Keywords: Working Capital Turnover, Profitability
Co-Authors Dwi Hariyanti Epi Santika Junus Patty Semy Pesireron Tri Retno Hariyati Wa Asrida