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Journal : Sammajiva: Jurnal Penelitian Bisnis dan Manajemen

Analisis Sistem Pengendalian Internal Kas Kecil (Petty Cash) Pada Suku Dinas Kebudayaan Kota Adminitrasi Jakarta Timur Fifi Rochaniatul Hasanah; Amin Setio Lestiningsih; Intan Kusuma Dewi
Sammajiva: Jurnal Penelitian Bisnis dan Manajemen Vol. 2 No. 4 (2024): Desember: SAMMAJIVA: Jurnal Penelitian Bisnis dan Manajemen
Publisher : Institut Nalanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47861/sammajiva.v2i4.1329

Abstract

Considering current developments, business entities are required to manage activities within their companies while at the same time being able to overcome problems that arise in the field of controlling their assets. Suku Dinas Kebudayaan Kota Adminitrasi Jakarta Timur is an agency that operates in the field of employment activities by carrying out programs such as craftsmanship development, craftsmanship development in public areas, carrying out crafts training, such as mursik art, fine art and dance art, as well as the City Employment Service Surkur. Suku Dinas Kebudayaan Kota Adminitrasi Jakarta Timur administration is also active in organizing events at the city level by providing entertainment in the form of selected arts such as regional dances, mursik tanjidor. This research aims to find out whether the internal control system for petty cash is running in accordance with the components in COSO (Committee of Sponsoring Organizations). The data collection method used in preparing the thesis is the observation and interview method with the analysis method in the form of qualitative analysis. Suku Dinas Kebudayaan Kota Adminitrasi Jakarta Timur has an organizational structure that separates each staff's duties. From the results of observations and interviews using assessments measured by the five components of the internal control system for petty cash implemented by the Suku Dinas Kebudayaan Kota Adminitrasi Jakarta Timur, it is in accordance with the components of the internal control system.
Pengaruh Cash Turnover dan Inventory Turnover Terhadap Return On Asset pada Retailing Sub-Sector yang Terdaftar di BEI Periode 2022-2023 Abiyyah Aprillia; Amin Setio Lestiningsih; Intan Kusuma Dewi
Sammajiva: Jurnal Penelitian Bisnis dan Manajemen Vol. 2 No. 3 (2024): September : SAMMAJIVA : Jurnal Penelitian Bisnis dan Manajemen
Publisher : Institut Nalanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47861/sammajiva.v2i3.1221

Abstract

Post-COVID-19 recovery, retail businesses that fail to adjust their sales practices will experience decreased cash and Inventory Turnover, leading to reduced profitability.So the goal of this study is to bjectively demonstrate the influence of Cash Turnover and Inventory Turnover on Return On Asset, both partially and concurrently. This study does descriptive quantitative research. The unit of analysis includes 16 retail nterprises listed on the IDX from 2022 to 2023. The data type is based on secondary data. With the SPSS version 27 rogram, the data is processed using the partial t test and the simultaneous F test.. The research using the partial t test yielded a t value of -1.266 < t table (2.045) and a sig value of 0.215 > 0.05, indicating that Cash Turnover has no partial influence on ROA. Inventory Turnover has a limited influence on ROA, as indicated by a t value of -2.673 compared to t table (2.045) and a sig value of 0.012 < 0.05 (H2 accepted). The simultaneous F test findings show a F count of 3.945> 3.32 (F table) with a sig value of 0.031 <0.05, indicating that both Cash Turnover and Inventory Turnover impact ROA (H3 approved).