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All Journal JURNAL AKTUAL AKUNTANSI KEUANGAN BISNIS TERAPAN (AKUNBISNIS)
Muhammad Iqbal Notoatmojo
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Economics, Econometrics & Finance

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PENGARUH PENGENDALIAN INTERNAL DAN KOMITMEN ORGANISASI DALAM PENCEGAHAN FRAUD PENGADAAN BARANG (STUDI KASUS PADA RSUD BENDAN KOTA PEKALONGAN) Muhsin Hadi; Rizka Ariyanti; Muhammad Iqbal Notoatmojo
Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) Vol 4, No 1 (2021): VOL 4 NO 1 MEI 2021
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/akunbisnis.v4i1.2795

Abstract

This study aims to obtain information about internal control and organizational commitment in the procurement process at Bendan City Hospital, Pekalongan. The factors tested in this study were internal control and organizational commitment as independent variables. Meanwhile, prevention of procurement fraud is the dependent variable. This research is a research with a quantitative approach. The variables in this study consisted of Internal Control, Organizational Commitment and Fraud Prevention in Pekalongan. The population in this study were all employees at Bendan City Hospital Pekalongan. The sample in this study were employees at Bendan City Hospital Pekalongan. Data collection techniques were by giving questionnaires to employees and analyzed using multiple linear regression test with EVIEWS software version 8.1. The results of hypothesis testing show that partially the internal control variables and Organizational Commitment have a significant effect on the variable procurement fraud prevention. Meanwhile, simultaneously the independent variable, namely the internal control variable and the organizational commitment variable, is significant towards the dependent variable, namely the variable procurement fraud prevention variable.
PENGARUH JUMLAH PENUMPANG KERETA API TERHADAP TOTAL PENDAPATAN STASIUN PEKALONGAN BULAN JANUARI – APRIL 2020 Muhammad Iqbal Notoatmojo; Rizka Ariyanti; Naila Fitriani
Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) Vol 3, No 2 (2020): VOL 3 No 2 November 2020
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/akunbisnis.v3i2.2146

Abstract

The purpose of this study was to determine the effect of the number of passengers on the Kaligung train and the number of passengers on the Kamandaka train on the total revenue of Pekalongan Station in January - April 2020. This research is a research with a quantitative approach. The variables in this study consist of the number of passengers on the Kaligung train, the number of passengers on the Kamandaka train and the revenue for the Pekalongan Station. The population in this study were train passengers at Pekalongan Pekalongan Station. The sample in this study is the number of passengers of the Kaligung and Kamandaka trains. Data collection techniques with observation are to collect data on the number of passengers using the train with the RTS 4.0 application owned by PT Kereta Api Indonesia and analyzed using the classical assumption test and multiple linear regression test with SPSS software. for windows version 22. The conclusions of this study are: (1) The number of passengers of the Kaligung train has a significant effect on the revenue of Pekalongan Station. (2) The number of passengers on the Kamandaka train has no significant effect on the revenue of Pekalongan Station. (3) The number of passengers of the Kaligung and Kamandaka trains has a simultaneous effect on the revenue of Pekalongan Station.
PENGARUH PROFITABILITAS, LIQUIDITAS, LEVERAGE DAN KEPEMILIKAN INSTITUSIONAL TERHADAP TAX AVOIDANCE (Studi Pada Perusahaan Manufaktur Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Periode 2015 - 2019) Rizka Ariyanti; Muhammad Iqbal Notoatmojo; Okti Kusuma Dewi
Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) Vol 4, No 2 (2021)
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/akunbisnis.v4i2.3114

Abstract

This study aims to obtain information about the effect of Profitabilty, liquidity, Leverage and institutional ownership on tax avoidance. The factors tested in this study are Profitabilitas, Liquiditas, Leverage, institutional ownership as independent variables. While Tax Avaoidance as the dependent variable. This research is a research with a quantitative approach. The variables in this study consist of Profitability, Liquidity, Leverage and institutional ownership and Tax Avoidance. The population in this study were 11 companies in the food and beverage sector in 2015-2019. Data collection techniques by providing data collection techniques with the documentation method through the IDX official website were analyzed using multiple linear regression with SPSS software version 22. The results of hypothesis testing indicate that the independent variables simultaneously affect tax avoidance. Partially, Profitability has no effect on tax avoidance, Liquidity has a negative coefficient on tax avoidance. Leverage has no effect on tax avoidance, and institutional ownership has a positive and significant effect on tax avoidance.
Co-Authors Muhsin Hadi Naila Fitriani Okti Kusuma Dewi Rizka Ariyanti