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EFEKTIVITAS PENGENDALIAN INTERNAL DENGAN PENERAPAN SISTEM INFORMASI AKUNTANSI (SIA) PENJUALAN Repa, Reren Yolanda; Nainggolan, Karlonta; Adlina, Hafizah
Journal Business Administration: Entrepreneurship and Creative Industry Vol. 1 No. 2 (2022): Journal Business Administration: Entrepreneurship and Creative Industry
Publisher : Talenta Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32734/jba.v1i2.9559

Abstract

The study is aimed at seeing how corporate incomes are applied and whether the implementation of sales increases the effectiveness of internal controls. The study USES descriptive and decryptive qualitative research with the questionnaire as his instrument. Data collection techniques through observation and interview activities. The process of data analysis is done using data normality tests and simple linear regression tests. The result of data analysis is known that its significance value (sig) is as great 0,803 Bigger than 0,05, therefore, h0 received is denied, which means that "the adoption of sia (x) does not increase the effectiveness of internal control (y) 0.002, This means that variables (application) of variables are numerical 2% While the rest is affected by other variables, the result can be concluded that the application of sia (x) affects internal control (y) with total relationships 2% as for 98%  Internal control is linked to other uninspected variables.
Indikator Membangun Good Cooperative Governance, untuk Menumbuhkan Kepercayaan Masyarakat terhadap Koperasi, Studi di Kota Medan Nainggolan, Karlonta; Parulian, Tohap; Siregar, Ali Usman
Jurnal Aplikasi Manajemen Vol. 14 No. 2 (2016)
Publisher : Universitas Brawijaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (229.038 KB) | DOI: 10.18202/jam23026332.14.2.15

Abstract

Abstract:this study aims to identify indicators to develop GCG, basedon principles and values of cooperative. Data were analized by second order CFA, then interpreted with Important Performance Analysis. We use high λ ≥ 0.50 and high x ≥ 3.50 to measure the level of understanding and application of indicators. The result of analysis indicate, six out of twenty indicators, are pretended to be unimportant factors by most of Managers, ten indicators are indicated as important indicators, but its implementation is still low, while four indicators are already running well. Learning from the result of analysis, and what we tried to understand during the research, as well as information and recommendation gathered from FGD, we concluded that to developed GCG based on cooperative principles and values, are education, and character building for all stakeholdersÂ