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All Journal Measurement : Jurnal Akuntansi JIM UPB (Jurnal Ilmiah Manajemen Universitas Putera Batam) REKAMAN (Jurnal Riset Ekonomi Bidang Akuntansi dan Manajemen) Scientific Journal of Reflection : Economic, Accounting, Management and Business Owner : Riset dan Jurnal Akuntansi eCo-Buss Amalee: Indonesian Journal of Community Research & Engagement Jurnal Akuntansi Barelang Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Puan Indonesia Economic Reviews Journal Abdi Cendekia: Jurnal Pengabdian Masyarakat ARZUSIN: Jurnal Manajemen dan Pendidikan Dasar Jurnal Sosial dan Sains Postgraduate Management Journal Jurnal Pengabdian Ibnu Sina Realible Accounting Journal Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI) Jurnal Ekonomi Kreatif Indonesia Jurnal Inovasi Bisnis Indonesia (JIBI) International Journal of Economics, Business and Innovation Research JURNAL LIGA ILMU SERANTAU Aktsar: Jurnal Akuntansi Syariah
Maya Richmayati
Universitas Ibnu Sina
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PENGARUH QUALITY CONTROL, SIKLUS PRODUKSI, DAN MANAJEMEN PERSEDIAAN BARANG JADI TERHADAP PENGENDALIAN INTERNAL DI PT. SAT NUSAPERSADA TBK Anggie Putri Augustine; Maya Richmayati; Andi Hidayatul Fadlilah
JURNAL AKUNTANSI BARELANG Vol 10 No 1 (2025): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v10i1.9954

Abstract

The urgency of this research lies in the importance of effective internal control in enhancing operational efficiency and reducing the risk of errors in production. This study employs a quantitative method using multiple regression analysis to examine the influence of each variable on internal control. The findings reveal that the Production Cycle has the most significant impact on internal control, followed by Quality Control and Finished Goods Inventory Management. The simultaneous test (F-test) also indicates that all three variables collectively have a significant effect on internal control. The coefficient of determination (R²) of 92.7% suggests that the research model is highly effective in explaining the variations in internal control. In conclusion, the Production Cycle, Quality Control, and Finished Goods Inventory Management significantly influence internal control at PT. Sat Nusapersada Tbk. Therefore, it is recommended that the company optimize the management of these three variables to improve operational efficiency and strengthen the existing internal control system. This study provides valuable insights for the company in addressing challenges in the increasingly competitive manufacturing industry.
PENGARUH GOOD CORPORATE GOVERNANCE, MEKANISME BONUS DAN TUNNGELING INCENTIVE TERHADAP PRAKTIK TRANSFER PRICING PADA PERUSAHAAN MANUFAKTUR SUBSEKTOR MAKANAN DAN MINUMAN PERIODE 2020-2023 Alvia Damayanti; Maya Richmayati; Nur Isra Laili; Andi Auliya Ramadhany; Andi Hidayatul Fadlilah
JURNAL AKUNTANSI BARELANG Vol 10 No 1 (2025): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v10i1.9958

Abstract

From 2020 to 2023, this research looks at food and drink manufacturing businesses listed on the Indonesia Stock Exchange to see how transfer pricing is affected by good corporate governance, bonus mechanisms, and tunneling incentives. Purposive sampling was used to choose data from consolidation financial reports, which were then analyzed using multiple linear regression. According to the results, Good Corporate Governance considerably decreases Transfer Pricing, suggesting that executive discretion is limited by independent supervisory scrutiny. It seems that performance-based incentives are not the main factor driving Transfer Pricing, since Bonus Mechanisms have a positive but negligible influence. At the same time, Tunneling Incentives) cut down on Transfer Pricing, which means that more oversight and less such tactics are possible with more foreign ownership. The analyzed variables good corporate governance, bonus mechanism and tunneling incentive all show significant correlations with Transfer Pricing, according to the correlation analysis. With an Adjusted R Squared value of 0.266, the model suggests that the variables under investigation account for 26.6% of the variation in Transfer Pricing, while other, unexplored factors contribute to the remaining 73.4%
Co-Authors Ade Sarmini Afdal Afdal Alvia Damayanti Amanda Anjili Amilia Santia Ananda, Adiski Dwi Andi Auliya Ramadhany Andi Auliya Ramadhany Andi Hidayatul Fadilah Andi Hidayatul Fadlilah Andi Hidayatul Fadlilah Anggie Putri Augustine Anggun, Anggun Kurnia Izati Anjani, Analinda Putri Annisa Annisa Aramadaniyas Aulia Friska Purnama Sari Aurora, Melisa Devi Baru Harahap Dayana Safitri Desi Setia Nengsih Dewi Permata Sari Dian Nurutri Dwi Magdalena Elminaliya Sandra Elsa Meldiani Fadli Luran Ferdila Ferdila Ferdila Feyola Nabilla Fielta Mecheline Alveria Gina Putri Indriani Handayani, Ayu Hendri Herman Hermaya Ompusunggu Hermaya Ompusunggu Indah Novita Sari Ita Mustika IZZAH, NURUL Jeffi Mutiara Khadijah Khadijah Khadijah , Khadijah Khadijah Khadijah Khadijah Khadijah Khadijah Khadijah Khalid, Ferdila lLutfiah, Umahatul Lusi Aulia Putri Winarti Madefys Dwi Saputri Martina Bengan Mohd Wily Fahrezi Muhamad Nur Fadli Muhamad Rahmat Muhamad Sapuan Muhamad Sapuan Mulyadi Mulyadi Mustika, Ita Mustika, Ita Mustika Nabila Julian Fransisca Nabila Rama Hervianti Nabilla, Feyola Nadila Nadila Nadila Nengsih, Desi Setia Neva, Ivena Nur Isra Laili Nur Isra Laili Nurul Izzah Piariska, Suci Putri, Alifia Sulistyani Aryana Rahmadani, Wulan Rahmanda, Lovita Rahmat, Muhammad Ramadhani, Andi Aulia Ramanda, Melda Ratna Putri Mardianti Rini Dewi Sahputri Ritonga, Sally Rahmadani Rivana, Farrah Pradwita Sabri Sabri Salsabila, Guliva Samad, Samad Sandra , Elminaliya Sapta Setia Darma Sapuan, Muhamad Sarmini Sarmini Sarmini Sarmini Sarmini Sarmini Septa Diana Nabella Siti Aminah Suyatni Syifa Fauziah Yulita Sari Yuniati, Sasmita Zulva Sudarti