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All Journal JAKED Jurnal Akuntansi, Audit dan Aset (AAA) Apssai Accounting Review (ApAR) Accounting Research Unit (ARU JOURNAL) The Community Engagement Journal
Aaron M. A. Simanjuntak
Universitas Cenderawasih
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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Journal : Jurnal Akuntansi, Audit dan Aset (AAA)

 1 
ANALISIS SISTEM PENGENDALIAN INTERNAL DAN PROSEDUR AKUNTANSI TERHADAP PENGELOLAAN PERSEDIAAN OBAT DAN BAHAN HABIS PAKAI Ardinsyah, Dedy; Rofingatun, Siti; Simanjuntak, Aaron M. A.
Jurnal Akuntansi, Audit, dan Aset Vol 2 No 2 (2019): JURNAL AKUNTANSI, AUDIT DAN ASET
Publisher : Fakultas Ekonomi, Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/jurnal_aaa.v2i2.28

Abstract

The study mainly is to analyze internal control systems and accounting procedures for themanagement of medicines inventory and consumable medicine supplies in Pharmacy Installation ofthe Public Health Office in the Pegunungan Bintang Regency. This study aims particularly inknowing the effect of partial internal control systems and accounting procedures on medicinesupplies and consumable medical supplies, and to examine the effect of simultaneous internalcontrol systems and accounting procedures on medical supplies and consumables medicine suppliesand to identify which factors have a dominant influence on medicine supplies and consumablemedicine supplies in the Pegunungan Bintang Regency at pharmaceutical installation.The research approach was used descriptive, comparative, correlation, survey, ex post facto, theexperiment, quasi-experiment, and single-subject method derive from 43 respondents as samples inthis study. Furthermore, interviews, documentation, and questionnaires were used as datacollection techniques that conducted to test the data collection instrument, then the validity test andreliability test were performed to obtain properness the test results and the consistency of the testresults. Data analysis techniques established in the form of analysis methods, hypothesis testing,and test requirements analysis with the results of the study.The results of the analysis show that Internal Control has a positive and significant influence on theManagement of Medicine Preparations and consumable medicine supplies on PharmacyInstallation Offices of the Public Health Office of Pegunungan Bintang Regency, while AccountingProcedures have a positive and significant effect on the Management of Medicine Preparations andconsumable medicine supplies on Pharmacy Installation Office of Pegunungan Bintang Regency inPublic Health Office, Internal Control and Accounting Procedures simultaneously have a positiveand significant influence on the Management of Medicine Preparations and consumable medicinesupplies on Pharmacy Installation Office of Pegunungan Bintang Regency in Public Health Officetogether raised by one unit, it will improve the Management of Medicine Preparations andconsumable medicine supplies on Pharmacy Installation Office of Pegunungan Bintang Regency inPublic Health Officer and the Accounting Procedure Variables most dominantly affecting theManagement of Medicine Preparations and consumable medicine supplies on PharmacyInstallation Office of Pegunungan Bintang Regency in Public Health Office.
PENGARUH LATAR BELAKANG PENDIDIKAN DAN LATAR BELAKANG POLITIK TERHADAP PENGAWASAN KEUANGAN DAN BARANG MILIK DAERAH OLEH DEWAN PERWAKILAN RAKYAT DAERAH DENGAN PARTISIPASI MASYARAKAT SEBAGAI VARIABEL PEMODERASI Deisyi, Yulita; Asnawi, Meinarni; Simanjuntak, Aaron M. A.
Jurnal Akuntansi, Audit, dan Aset Vol 2 No 2 (2019): JURNAL AKUNTANSI, AUDIT DAN ASET
Publisher : Fakultas Ekonomi, Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/jurnal_aaa.v2i2.31

Abstract

This study aims to determine the effect of personal background, political background, andcommunity participation as a moderating variable on the supervision of financial management andregional assets. This research was conducted in Pegunungan Bintang Regency using a sample of 31respondents. Sampling method with a saturated sampling method. The data analysis technique usedis the instrument test technique including moderation regression and multiple linear regression. Theresults show partially that the variable background of education, political background, andcommunity participation did not significantly influence the supervision of financial managementand regional assets.
Co-Authors Alam Ashari Kurniawan Ardinsyah, Dedy Cornelia Desiana Matani Cornelia Desiana Matani Deisyi, Yulita Falah, Syaikul Febigrace Rangan Hastutie Noor Andriati Helda F. Bawekes Irma Yanti Linda Cahyani Linda Hutadjulu Linda Yuliani Hutadjulu Margaretha Barung Marice Waroi Meinarni Asnawi, Meinarni Nur Azija Fajriah Tulhijrah Kelilauw Orlando Marani Otniel Safkaur Pangayow, Bill J.C Pascalina V. S Sesa Purbananda, Bonang Pamungkas Ramadhan S.S Manafe Riyani Morin Shartika A. Kencana Siburian, Martupa J. S Siti Rofingatun Sylvia Christina Daat Tania Ivanna A. Tanto Wilberth Aiwoy Wonar, Klara Yohanes Cores Seralurin