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All Journal JEA17: Jurnal Ekonomi Akuntansi Journal of Research and Technology Majalah Ekonomi Accounting Global Journal Jurnal Akuntansi Barelang Jurnal Akuntansi dan Manajemen Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) GREENOMIKA Jurnal Bisnis Mahasiswa Golden Ratio of Finance Management Jurnal Akuntansi, Manajemen Dan Ekonomi Islam (JAM-EKIS) Jurnal Akuntansi dan Keuangan Journal of Accounting and Finance Management (JAFM) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Dharma Pengabdian Perguruan Tinggi (DEPATI) Cakrawala: Jurnal Pengabdian Masyarakat Global Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen Jurnal Manajemen Dan Bisnis Ekonomi Nusantara Community Empowerment Review Jurnal Pengabdian Masyarakat Indonesia Sejahtera Karunia: Jurnal Hasil Pengabdian Masyarakat Indonesia Mengabdi: Jurnal Hasil Kegiatan Bersama Masyarakat Ardhi: Jurnal Pengabdian dalam Negri Nusantara Entrepreneurship and Management Review Praktek Kerja Lapang Akuntansi
Kafidin Muzakki
Universitas Nahdlatul Ulama Sidoarjo
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Journal : Journal of Research and Technology

 1 
Penilaian Sistem Informasi Akuntasi Siklus Penjualan Kamar di Hotel Garden Palace Surabaya Widiar Onny Kurniawan; Kafidin Muzakki
Journal of Research and Technology Vol. 8 No. 2 (2022): JRT Volume 8 No 2 Des 2022
Publisher : 2477 - 6165

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Accounting information system is one of the instruments used by companies to achieve company goals. A good information system is an information system that is supported entryway an effective internal control. The company's internal controls must be periodically reviewed to be effective. The Garden Palace Hotel already has a computerized accounting information system, but internal control is not effectively linked to access control activities. Increase the effectiveness of inside control with five COSO components. The results of the research were: climate control, especially hierarchical construction, did not work as expected. This affects the adequacy of internal controls in the cycle of credit transactions. Doubled posting bets and error values ​​were still reasonable and the control measure that susceptible was access control.
Analisis Pengaruh Human Capital dan Structural Capital terhadap Kinerja Perusahaan Kafidin Muzakki
Journal of Research and Technology Vol. 6 No. 2 (2020): JRT Volume 6 No 2 Des 2020
Publisher : 2477 - 6165

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55732/jrt.v6i2.369

Abstract

The research wants to test and analyse using a quantitative approach whether the existence of human capital and structural capital has an influence on company performance as measured by Economic Value Added (EVA). The population of this study is the financial statements of pharmaceutical manufacturing companies listed on the Indonesia Stock Exchange (BEI) from 2013 to 2018, with a sample size of 6 companies, the number of observations was 36 samples. The results of this study indicate that the management of human capital and structural capital has a positive but insignificant effect on company performance as measured by Economic Value Added (EVA) assessments, so that theoretically it does not support Barney and Clark's Resource Based Theory (RBT) theory, because there are still components of human capital and structural capital which quantitatively have a positive but insignificant effect. RBT theory states that companies have three types of resources, namely human resources (HR), organizational/structural resources, and physical resources that contribute to obtaining profitability. The three types of resources are an integral part that cannot be separated because they influence one another.
Co-Authors Achmad Wicaksono Aida Fitria Ainin Fahmiyah Haq Al-Rizqi, Ammi Sufyah Ana Lailatul Arofiyah Andriani, Rena Anggraini, Alfira Dwi Anifah Tiara Kusuma Wardani Anjar Dwi Cahyaning Putri Aprilianto, M Jeffi Arizqi Kurnia Septin Atika Muhfida Hanum Chairil Anwar Choiriyyah, Rif’atul Cindy Arista Devika Cherly Putrihadiningrum Dewi Sri Rahayu, Dewi Sri Dian Fahriani Efi Herawati Failany, Muhammad Afif Falach, Muhammad Zidnal Faradisha, Fahreza Eka Fitriana, Riezca Nur Haliza, Sabrina Ainur Hanum, Atika Muhfida Hariyanto, Widia Eka Ifta Takhul Laiya Igga Oktavia Indah Kumalasari Lucia Putri Wulandari M. Jefri Aprilianto Mardiananingrum, Sasmita Masrichah, Siti Maulida Nikmatul Azizah Muhafidhah Novie Muhammad Syahrul Mubarok Muliyani, Eva Putri Nikmatul Lailiyah Oktavia, Nur Ajizah Praciana, Yuvi Arinta Prasetyo, Andra Ardiandra Putri Novinda, Anindita Rahmawati, Annisa Nanda Rizqi, Achmad Naufal Rohmah, Firda Yusnafa Sakina Nur Hayati Sharfina, Diana Siti Fatimah Unusida, Alifia Sabina Parahita Wadhah, Ambar Nabilah Wardani, Anifah Tiara Kusuma Whindi Ayu Mayrena Widiar Onny Kurniawan Yunasari, Ratika Zubaidah, Tantri Risda