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All Journal JAKPI Journal of Economic, Bussines and Accounting (COSTING) Aktiva : Jurnal Akuntansi dan Investasi Jurnal Review Pendidikan dan Pengajaran (JRPP) Proceeding of National Conference on Accounting & Finance JUDIMAS (Jurnal Inovasi Pengabdian Kepada Masyarakat) Jurnal Ekonomi dan Bisnis Digital (MINISTAL) Jurnal Peradaban Masyarakat (JPM) Madani: Multidisciplinary Scientific Journal
Siti Aisyah
Accounting Study Program, Faculty Of Economics And Business, Universitas Potensi Utama, Sumatera Utara, Indonesia
Religion 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 Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Physics Public Health Social Sciences Other

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Analysis of the Effectiveness of Implementing Internal Control on Doubtful Receivables PT. PLN Persero ULP Belawan Siti Aisyah; Syarifah Fadillah Natasha; Taufiq Risal; Santi Rizki; Ananda Fitriani Dewi; Nahar Maganda Saragih
Jurnal Ekonomi dan Bisnis Digital Vol. 2 No. 4 (2023): December 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ministal.v2i4.6464

Abstract

Internal control has an important role in the performance of state-owned companies, one of which is PT. PLN (Persero). The aim of this research is to find out in detail what causes doubtful receivables to occur every month at PT. PLN (Persero) ULP Belawan. To find out whether the role of internal control is effective in collecting doubtful receivables. To find out what obstacles the internal control system faces in minimizing doubtful receivables. Then to find out what efforts must be made so that the collection of doubtful receivables can be carried out optimally. This research approach uses a descriptive approach and uses qualitative research methods. The internal control system for doubtful receivables is implemented at PT. PLN (Persero) ULP Belawan, is quite adequate in terms of the elements of its internal control. Such as the control environment, risk assessment, control activities, information and communication, but the supervision element is still not effective.
Pengaruh Firm Size, Leverage, Audit Fee, Dan Audit Tenure Terhadap Opini Audit Going Concern (Studi Pada Perusahaan Perbankan Terdaftar Bursa Efek Indonesia 2018-2022) Jessica Angeline Cokro; Riadi Riadi; Christoperleo Andelim; Siti Aisyah
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i5.11625

Abstract

This study aim to examine the effect of Firm size, Leverage, Audit Fee, and Audit Tenure on going concern audit opinions. This research is a quantitative study with secondary data obtained from financial statements and audit reports of banking companies listed on the Indonesia Stock Exchange from 2018 until 2022. The sample of research is 30 banking companies that was carried out using a purposive sampling method and processed with IBM SPSS version 26. The analysis technique used is multiple linear regression. The results of study indicate that Firm Size has significant effect on going concern audit opinion, Leverage and Audit Fee have no significant effect on going concern audit opinion, and Audit Tenure has significant effect on going concern audit opinion.
Co-Authors Ananda Fitriani Dewi Ananda Fitriani Dewi Christoperleo Andelim Dewi Rafiah Pakpahan Fitriana Fitriana Ina Liswanty Irene Ika Wardhani Jessica Angeline Cokro Mifta Pramudita Marwan Nahar Maganda Saragih Parhusip, Austin Alexander Prastiwi Puji Lestari Purwitha Sari Riadi Riadi Ridho Gilang Adiko Ridho Gilang Adiko Ridho Gilang Adiko Santi Rizki Siregar, Ratih Anggraini Syarifah Fadillah Natasha Taufiq Risal Taufiq Risal Tika Nirmala Sari Tonna Balya