Arisky Andrinaldo
Universitas Bina Insan, Lubuklinggau

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Analisis Sistem Dan Prosedur Penggajian Serta Pengupahan Dalam Meningkatkan Efektivitas Pengendalian Intern PT Maju Jang Jaya Lubuklinggau Noorchamid Ustadi; Sardiyo Sardiyo; Arisky Andrinaldo; Vina Dharvika Rani
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 3 No 4 (2022): May 2022
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v3i4.1552

Abstract

This research uses descriptive qualitative research. In this study using primary and secondary data sources. The data collection technique used by the researcher is the technique of observation, interviews and documentation from PT. Forward Jang Jaya. Based on the analysis of the payroll and wage accounting system, it can be seen that 1) Functions related to the payroll and wage system at PT. Maju Jang Jaya has not fully carried out their duties properly because of the dual tasks carried out by the finance department / cashier, namely as a maker of payroll and salary lists as well as payment of salaries and wages, documents used in the payroll and remuneration system. PT. Maju Jang Jaya is good enough, but still not perfect because there is no salary envelope document. 2) Bookkeeping payroll system and wage system at PT. Maju Jang Jaya has done enough so that it can support the effectiveness of internal control. The network of procedures that make up the payroll and remuneration system has not been fully effective because employee absenteeism is not supervised by the payroll department, so that it can trigger the risk of absenteeism and the occurrence of errors or other fraudulent acts and the organization. structure of PT. Maju Jang Jaya is not good because it does not separate the function of the payroll maker from the payer of the salary. 3) The authorization system has not fully supported the elements of internal control related to payroll and wages because it has not shown evidence of the accountability of the authorities in it and the implementation of the payroll and wage system at PT. Maju Jang Jaya has not fully implemented healthy practices because employee absenteeism is not supervised by the payroll department.
The Analisis Return On Asset, Return On Equity, dan Net Profit Margin dalam Memprediksi Pertumbuhan Laba Pada Perbankan Terdaftar di Bursa Efek Indonesia (BEI) Arisky Andrinaldo; Eri Triharyati; Ade Famalika; Indrawati Mara Kesuma
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 4 No 2 (2022): November 2022
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v4i2.2393

Abstract

The problem in this research is the increase and decrease in profit that occurs in the variables ROA, ROE, NPM, and profit growth. This study uses data collection method is documentation on banking companies on the Indonesia Stock Exchange. The results show that Hypothesis 1 that ROA has a significant effect on Profit Growth, This means that when there is an increase in ROA, it has an effect on Profit Growth. Hypothesis 2 that ROE has no significant effect on Profit Growth, this is because the significance value is 0.038 <0.05. Hypothesis 3 that NPM has a significant effect on Profit Growth, then NPM will affect the expected profit growth of the owner on net income from company income. Hypothesis 4 shows the results that ROA, ROE and NPM have a significant effect on Profit Growth. The Fcount obtained is 3.270 with a significant level of 0.034 meaning that the level is significantly less than 0.05 or goodness of-fit so it can be concluded that simultaneously (simultaneously) all independent variables have a significant effect on the dependent variable.