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All Journal JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Economics, Business and Management Science Journal
Rosmaini Rosmaini
Universitas Medan Area
Economics, Econometrics & Finance

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PENGARUH BIAYA INTERNAL TERHADAP TINGKAT KELULUSAN MAHASISWA JURUSAN AKUNTANSI FAKULTAS EKONOMI UNIVERSITAS MEDAN AREA MEDAN Inda Yuni Arditha; Rosmaini Rosmaini
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 2, No 1 (2016): MEI
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v2i1.1709

Abstract

The purpose of this study was to determine the extent of the internal cost of education in the Department of the Faculty of Economics, University Medan Area affect student graduation rates. To obtain the data and information needed, the authors used data collection methods as follows: Techniques of collecting data from this study are: Interviews, namely the question and answer directly ung with the parties involved in materials research the Faculty of Economics, University Medan Area and alumni , Data Analysis Techniques will be performed, the author will make a model of analysis that will be conducted by the author in order to answer the problem. To prove the hypothesis proposed in this study using multiple regression statistical tools. Thus 1.971> 1.28, the regression results received for not occur auto correlation in this study model. Standard Error (SE) obtained a value of 2.00262 means 20.02%. SE <R Square, away from Item No. 3 is known that the value of R Square of 27.8% means that 11.29% <89.9%, which means that the model is considered good. where t count 3.281> 1.697 t table which means that the hypothesis (Ho) received There is a positive influence internal charges against the graduation rate in Student Accounting Department of Economics, University Medan Area is true.
PENGARUH BIAYA INTERNAL TERHADAP TINGKAT KELULUSAN MAHASISWA JURUSAN AKUNTANSI FAKULTAS EKONOMI UNIVERSITAS MEDAN AREA MEDAN Inda Yuni Arditha; Rosmaini Rosmaini
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 2 No. 1 (2016): Mei
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v2i1.1709

Abstract

The purpose of this study was to determine the extent of the internal cost of education in the Department of the Faculty of Economics, University Medan Area affect student graduation rates. To obtain the data and information needed, the authors used data collection methods as follows: Techniques of collecting data from this study are: Interviews, namely the question and answer directly ung with the parties involved in materials research the Faculty of Economics, University Medan Area and alumni , Data Analysis Techniques will be performed, the author will make a model of analysis that will be conducted by the author in order to answer the problem. To prove the hypothesis proposed in this study using multiple regression statistical tools. Thus 1.971> 1.28, the regression results received for not occur auto correlation in this study model. Standard Error (SE) obtained a value of 2.00262 means 20.02%. SE <R Square, away from Item No. 3 is known that the value of R Square of 27.8% means that 11.29% <89.9%, which means that the model is considered good. where t count 3.281> 1.697 t table which means that the hypothesis (Ho) received There is a positive influence internal charges against the graduation rate in Student Accounting Department of Economics, University Medan Area is true.
Peranan Audit Operasional dalam Pemeriksaan Sumber dan Penggunaan Dana pada PT. BPR Eka Prasetya Medan Liskauli Sinaga; Zainal Abidin; Rosmaini Rosmaini
Economics, Business and Management Science Journal Vol 3, No 1 (2023): Economics, Business and Management Science Journal, February
Publisher : Mahesa Research Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34007/ebmsj.v3i1.339

Abstract

xThe purpose of this study was to determine the role of operational audit in examining sources and uses of funds at BPR Eka Prasetya Medan. The formulation of the problem in this study is "What is the role of the operational audit in examining the sources and use of funds at BPR Eka Prasetya"?. Auditing is "An examination that is carried out critically and systematically by an independent party, on the financial statements that have been prepared by management along with the accounting records and supporting evidence, with the aim of being able to provide an opinion regarding the fairness of the financial statements". BPR Eka Prasetya Medan, prepares a cash flow statement using the indirect method, in which this method reports cash flows prepared based on cash/bank. The method of preparing the statement of cash flows is indirectly prepared based on the income statement and balance sheet. changes in cash inflows (inflows) and cash outflows (outflows) as presented in cash flows in operating activities are as follows, in 2011 the value of Rp. 894,055,200, - while in 2012 it was Rp. 610,441,800,-. Changes in operating cash flow can be seen from 2011 to 2012 of (Rp. 283,610,400) the company's operating cash flow experienced a decrease or was negative. After doing a comparison between theory and practice regarding the role of operational audit in the source and use of funds on cash flow as a tool in increasing the effectiveness and efficiency of the company. This can also be seen from the procedures carried out by BPR Eka Prasetya in avoiding misappropriation of incoming and outgoing cash.
Co-Authors Inda Yuni Arditha Liskauli Sinaga Zainal Abidin