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All Journal Optimum : Jurnal Ekonomi dan Pembangunan GEMA : Jurnal Gentiaras Manajemen dan Akuntansi
Jhon Nasyaroeka
STIE Lampung
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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ANALISIS PENGENDALIAN INTERN TERHADAP PENJUALAN PADA PT. ARISTA CABANG PANJANG BANDAR LAMPUNG Jhon Nasyaroeka; Rina Milyati
Optimum: Jurnal Ekonomi dan Pembangunan Vol 1, No 2 (2011)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (211.76 KB) | DOI: 10.12928/optimum.v1i2.7839

Abstract

Analysis of intern restrain is  process to reach one tools to cash sales although credit sales. Without intern restrain very good ,company impossible to success. Sales account system is either analisys intern restrain. sales account system in the company to need cooperation between leader/manajer with white collar worker and sales system. Sales system take hold of actor important.therefore, analysis of intern restrain need to be corporate objective can be achieved.
ANALISIS PENGARUH PERPUTARAN KREDIT TERHADAP TINGKAT LIKUIDITAS KOPERASI KREDIT BUNGA TANJUNG LAMPUNG TENGAH Jhon Nasyaroeka; Rina milyati Y
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 4 No 1 (2012): GEMA : Jurnal Gentiaras Manajemen dan Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Gentiaras

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Abstract

Cooperative is a business entity consisting of a cooperative or legal entity, with bases itsactivities based on the principle of cooperation as well as people's economic movement, which isbased on the principle of kinship.Credit Cooperative Central Lampung Tanjung Bunga also givecredit to the community or its members.Constraints that often occurs in credit payments are late in paying its debts and uncollectibledebts and this can affect the velocity of money in the cooperative. Therefore please note the level ofhealt cooperatives. The purpose of this study was to determine the effect of rotation on the level ofliquidity credit rate credit cooperatives promontory lampung middle years 2008-2010.Data collection techniques in this study using library research and observation (observation).Data analysis techniques (1) determine the level of liquidity and credit turnover, (2) calculate theregression coefficients by using simple linear regression equation, (3) testing the regressioncoefficients to determine whether the credit cycle really affect the level of liquidity.Based on the above test results are: (1) regression equation Y = 1.004 + - 0.051 X (2) t0 = -0.075, while ta / 2: n-2 = 2.3534, for t0> - ta / 2: n-2 then Ha H0 is accepted and rejected. This showsthat the velocity of the credit has no effect on liquidity. Kuatya cooperative capital and obedience ofthe members to pay these loans play an important role of the cooperative to meet its obligations.
Co-Authors Rina Milyati Rina milyati Y