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All Journal EQIEN - JURNAL EKONOMI DAN BISNIS Jurnal Mantik Enrichment : Journal of Management Jurnal Pembelajaran Pemberdayaan Masyarakat (JP2M) Jurnal Derma Pengabdian Dosen Perguruan Tinggi (Jurnal DEPUTI) Medani : Jurnal Pengabdian Masyarakat Jurnal Pengabdian Masyarakat Bangsa International Journal of Economics and Management
Rizky Surya Andhayani Nasution
Universitas Al Azhar
Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Nursing Physics Public Health Social Sciences

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Journal : Jurnal Mantik

 1 
Internal Control System Of Cash Receiving And Cash Expenditure In Bimbingan Belajar Primagama Tanjung morawa Khanti Listya Listya; Sri Liniarti; Rizky Surya Andhayani Nasution
Jurnal Mantik Vol. 5 No. 4 (2022): February: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

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Abstract

Large companies usually have good internal controls, while small companies, SMEs, and franchises typically ignore the importance of internal control. One of the business units with a small income volume is tutoring. Primagama is one of the most significant national mentors in Indonesia. Components of internal control consist of an integrated Prima Edu system, auditor participation, operating management style, and organizational structure. Auditor role in auditing operational financial statements and monitoring effectiveness control internals. The operating management style at Primagama Tanjung Morawa is a decentralized management operating style. The organizational structure is used to separate responsibilities and authorities explicitly in each section to prevent fraud in carrying out its functions. The internal control of cash receipts carried out at Primagama Tanjung Morawa has been going well. Still, two elements are not following the theory of internal control, according to Mulyadi. Overall, it is good because there is already a separation of functions in cash receipts and virtual accounts when students deposit tutoring fees. Internal control of cash expenditure carried out at Primagama Tanjung Morawa is not following the theory of internal control of cash dexpenditure according to Mulyadi.
EFFECT ANALYSIS OF CAR, BOPO, LDR, LEVERAGE, NPL AND COMPANY SIZE ON FINANCIAL PERFORMANCE WITH INTELLECTUAL CAPITAL AS A VARIABLE MODERATING IN BANKING COMPANIES LISTED ON STOCK EXCHANGE INDONESIA Rizky Surya Andhayani Nasution; Sri Liniarti
Jurnal Mantik Vol. 6 No. 1 (2022): May: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

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Research objectives this is analyze CAR influence , BOPO, LDR, Leverage , NPL and size company t against k performance k finance p exists p company banking on the Indonesian Stock Exchange by simultaneous and partial . Study it also analyzes influence of Intellectual Capital in moderate connection Among CAR, BOPO, LDR, Leverage , NPL and size company with k performance k finance p exists p company banking on the Indonesian Stock Exchange. Population in study this is whole company banking listed on the Indonesia Stock Exchange for 20102014 period , namely as many as 41 banks. retrieval technique sample used _ in study this is method purposive sampling, so that obtained 26 banks that became sample study with total observation as many as 130 data. The data analysis method used in study this is an analytical model multiple linear regression and residual test . Data used is secondary data in the form of report finance banks listed on the IDX for period 2010-2014. Test results hypothesis show that by simultaneous CAR, BOPO, LDR, Leverage , NPL and size company influential significant to performance finance banking (ROA) will but by Partial NPL and influential CAR no significant to performance finance (ROA). Study it also shows there is influence intellectual capital moderation however result no significant.
Analysis of factors affecting cash holding in mining companies on the IDX Liniarti, Sri; Nasution, Rizky Surya Andhayani
Jurnal Mantik Vol. 8 No. 2 (2024): August: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/mantik.v8i2.5314

Abstract

This study was conducted to examine the influence of net working capital and firm size, on cash holding in mining companies on the Indonesia Stock Exchange in 2018-2022. The sampling technique uses the purposive sampling method and data processing using SPSS software. In this study, there were 54 companies that were sampled from 120 companies and analyzed by multiple linear regression. The results of this study simultaneously show that firm size and net working capital have a negative but significant effect on cash holding, firm size has a negative and significant correlation on cash holding, while net working capital has a negative but not significant effect on cash holding
Co-Authors Gustarina, Elina Rahmawati Humaira, Rafiqah Kalsum, Eka Umi Khanti Listya Lubis, Farida Khairani Muhammad Umar Maya Putra Panangian Mahadi Sihombing Panjaitan, Tuah Putra, Yunanada Eka Putra, Yunanda Eka Shabri, Shafawaty Mohammad Sri Liniarti Yoga Tri Nugraha