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Rika Henda Safitri
082176463033
Economics, Econometrics & Finance

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Penilaian Atas Struktur Pengendalian Internal Pada Rumah Sakit Pertamina Plaju dalam Hubungannya dengan Pemeriksaan Akuntan Publik Rika Henda Safitri
Jurnal Akuntansi Vol 6 No 1 (2018): JURNAL AKUNTANSI VOL. 6 NO. 1 JUNI 2018
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

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Abstract

This research was carried out to find out how the internal controlling was implemented at Rumah Sakit Pertamina Plaju (RSPPlj). This qualitative descriptive research used primary and secondary data obtained from interview, observation, and documentation. This research used COSO internal controlling theory. It was found that the hospital went well, and yet still had weaknesses, therefore it needs to improve so that the internal controlling become better.
An Analisis Laporan Arus Kas sebagai Dasar Pengukuran Kinerja Keuangan Rumah Sakit Umum Daerah (studi kasus pada RSUD di Sumatera Selatan) Rika Henda Safitri
Jurnal Akuntansi Vol 5 No 2 (2017): JURNAL AKUNTANSI VOL. 5 NO. 2 DESEMBER 2017
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

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Abstract

The purpose of this research it is analyzing the ratio of cash flow in managing funds rsud in south and to analyze how the financial performance of the hospital in south sumatra based on the analysis of the ratio of cash flow . The methodology that was used in writing this is desksriptif quantitative analysis by the use of the ratio of cash flow. Data in research is secondary data of the annual financial report which includes the hospital , cash flow report , and the primary data which includes information through the internet and journal. The results of research that it is processed using the ratio of cash flow this indicates that the performance of the district general hospital in south is not good. This is shown by the results of the analysis the ratio of cash flow on average less than 1. An analysis of the ratio of cash flow performance measurement method is not used .Because the ratio of cash flow analysis using data and a lot of equity , while in the district general hospital , not showing the data.
PENGARUH INFORMASI LAPORAN ARUS KAS, DIVIDEND PAYOUT RATIO (DPR), ECONOMIC VALUE ADDED (EVA) TERHADAP VOLUME PERDAGANGAN SAHAM Rika Henda Safitri
Jurnal Akuntansi Vol 6 No 2 (2018): JURNAL AKUNTANSI VOL. 6 NO. 2 DESEMBER 2018
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

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Abstract

Penelitan ini bertujuan untuk mengetahui pengaruh informasi laporan arus kas, dividend payout ratio (DPR), economic value added (EVA) terhadap volume perdagangan saham studi kasus pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia tahun 2012 sampai 2016. Metode penelitian yang digunakan adalah analisis deskriptif kuantitatif dengan menggunakan analisis regresi berganda. Pengambilan sampel menggunakan metode purposive sampling, dari 42 perusahaan yang memenuhi kriteria didapat 6 perusahaan dengan tahun pengamatan selama lima tahun. Berdasarkan hasil penelitian, dapat disimpulkan bahwa hanya variabel arus kas operasi berpengaruh secara signifikan terhadap volume perdagangan saham, sedangkan variabel dividend payout ratio (DPR), economic value added (EVA) tidak berpengaruh secara signifikan terhadap volume perdagangan saham.
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