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All Journal JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Jati: Jurnal Akuntansi Terapan Indonesia Journal of Economic, Bussines and Accounting (COSTING) Ekono Insentif Competitive Jurnal Akuntansi dan Keuangan JIMEK : Jurnal Ilmiah Mahasiswa Ekonomi Jurnal Proaksi Syntax Idea JAZ: Jurnal Akuntansi Unihaz Jurnal Riset Akuntansi Politala Optima : Jurnal Ilmiah Agribisnis, Ekonomi dan Sosial Jurnal Syntax Transformation Jurnal Ilmu Manajemen Retail Universitas Muhammadiyah Sukabumi (JIMAT UMMI) INVEST : Jurnal Inovasi Bisnis dan Akuntansi Muhasabatuna: Jurnal Akuntansi Syariah Akuntansi'45 Husnayain Business Review JAKA (Jurnal Akuntansi, Keuangan dan Auditing) Expensive: Jurnal Akuntansi dan Keuangan Journal of Economics and Social Sciences SEMNASTERA (Seminar Nasional Teknologi dan Riset Terapan) Innovative: Journal Of Social Science Research JAKADARA: JURNAL EKONOMIKA, BISNIS, DAN HUMANIORA Journal of Management, Economic, and Accounting Baashima: Jurnal Bisnis Digital, Akuntansi, Kewirausahaan, dan Manajemen Ecos-Preneurs: Alahyan Jurnal Pengabdian Masyarakat Multidisiplin SENMEA
Idang Nurodin
Universitas Muhamadiyah Sukabumi
Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mechanical Engineering Nursing Public Health Social Sciences Other

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Journal : Jurnal Proaksi

 1 
PENGARUH PENGENDALIAN INTERNAL TERHADAP EFEKTIVITAS PENAGIHAN PIUTANG PADA ASTRA CREDIT COMPANIES SUKABUMI Meta Meilani; Mumu Mohamad Fadjar; Idang Nurodin
Jurnal Proaksi Vol. 7 No. 2 (2020): Juni - Desember
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v7i2.1278

Abstract

Efektivitas penagihan piutang dalam suatu perusahaan dapat ditunjang dengan penerapan pengendalian internal. Semakin baik pengendalian internal dalam perusahaan, maka semakin baik pula efektivitas penagihan piutang dalam perusahaan. Tujuan dari penelitian ini adalah untuk mengetahui pengaruh pengendalian internal terhadap efektivitas penagihan piutang. Metode penelitian menggunakan kuantitatif dengan jenis asosiatif. Data yang digunakan adalah data primer yang diperoleh dari hasil penyebaran kuesioner yang dijawab langsung oleh responden. Adapun jumlah responden dalam penelitian ini sebanyak 38 responden yang merupakan karyawan Astra Credit Companies Sukabumi. Hasil penelitian ini diolah menggunakan SPSS 25.0 for Wondows, berdasarkan uji analisis regresi linear sederhana diperoleh hasil bahwa Pengendalian Internal berpengaruh positif terhadap efektivitas penagihan piutang dan berdasarkan uji t diperoleh hasil bahwa secara parsial pengendalian internal berpengaruh signifikan terhadap efektivitas penagihan piutang. Kata Kunci: Pengendalian Internal dan Efektivitas Penagihan Piutang
ANALISIS FAKTOR INTERNAL YANG MEMPENGARUHI KREDIT MACET PADA KOPERASI SIMPAN PINJAM Elsa Regita Cahyani; Sutrisno Sutrisno; Idang Nurodin
Jurnal Proaksi Vol. 7 No. 2 (2020): Juni - Desember
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v7i2.1283

Abstract

The purpose of this study toGetahui The influence of internal factors on the bad credit cooperatives keep borrowing simultaneously and significantly. The variables used in This study were internal factors, and credit was jammed. The method used in this study is quantitative with associative type. Data collection techniques are primary by spreading questionnaires to respondents while secondary data by collecting corporate documents and literature studies. The population and samples taken in this study as much as 50 respondents included cooperative managers and borrowers jammed by the main cooperative Citra Cibadak Kab. Sukabumi. Data analysis techniques using validity, reliability, normality, multiple linear regression and partial T-tests.The results of the study using SPSS 26 for Windows can be concluded that the internal factor has a positive and significant effect on the bad credit with its significance value of 0.001 > 0.05 and the test result that the Tcount > Ttable is 3.665 > 1.677 Hence the Ha hypothesis accepted and Ho rejected. Keywords: internal factor, bad credit
Co-Authors Acep Suherman Aizah Rahayu Akbar, Ananta Sidik Alhidayatullah Andri Indrawan Anggriani, Nani Aprilianti, Alya Artiamara, Mutia Barokah, Nur cahyana, Febi Nugraha sifa Cica Septia Ningsih Dede Sulaeman Deni Iskandar Deni Iskandar Desi Permatasari Destiana Yusuf, Irna DWI SURYANTO Elsa Regita Cahyani Endahsari, Devi Evi Martaseli Fiqiyah, Nur Mahda Fitri Damayanti Fitria Nurhidayah Tunazzah Fitriani Fitriani Gatot Wahyu Nugroho Hani Handayani, Hani Hendra Tanjung Herny Nurhayati Iskandar Z, Deni Madani Muhammad Ibrahim Martaseli, ev Maulia Yusup, Hanny Maulida, Silvia Mayang Lestari Meta Meilani Milda Maulida Muhamad Abduh Muhamad Hisab Mumu Mohamad Fadjar Nani Anggriani Nasywa, Salwa Aftar Nur Noviana, Tarissa Pitri Pergiwa Pratama, Ramli Pujianti, Vinni Qudus, Dawam Harits Ruhul Rahadatul Aisyi, Syifa Reni Sulastri Ridiana Febrianto Ridwan, Rizki Fadhillah Rizwan Nurdiansyah Rohayati, Sari Sagita Rahayu Silva Asflara Sofian, Suci Rahmawati Sri Mulyani Sudarma, Ade Sulaeman Sulaeman Sulaeman Sulaeman Sulaeman Sulastri, Reni Susilawati, Pina Sutrisno Sutrisno Syifa Safira Alvina Tina Kartini Wijaya, Arip Prilian Windah Lestari