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All Journal Jurnal Harmoni: Jurnal Akuntansi dan Keuangan Journal of Business Economics and Management
Rasiman Rasiman
Universitas Ibn Khaldun Bogor
Economics, Econometrics & Finance Education

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Internal Controls Over Trade Stock at The UIKA Bogor Employees’ Cooperative for The Period 2025 Akmal Setya Nugraha; Indupurnahayu Indupurnahayu; Rasiman Rasiman
Jurnal Mahasiswa Akuntansi dan Bisnis (JMAB) Vol 5 No 1 (2026): MEI
Publisher : Program Studi Akuntansi Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jharmoni.v5i1.23640

Abstract

This analysis aims to evaluate the inventory recording and control systems at the Ibn Khaldun University Employees Cooperative (KIKA). The cooperative employs a perpetual inventory method and implements internal controls over inventory. The researcher conducted a study using the stock valuation method to determine the total inventory value related to the management of trading stock, particularly with a view to improving the productivity of the inventory rate budgeted by the cooperative. This case study is of a descriptive nature, presenting information based on calculations that detail the inventory management applied at the cooperative and comparing these findings. The research results indicate that although the recording system has been computerised, there are still weaknesses in inventory classification and control, which have the potential to cause discrepancies. Data analysis for the period from January to July 2025 shows a significant increase in the cost of goods sold (COGS), caused by a rise in the volume of merchandise purchases. The presentation of inventory in the cooperative’s financial statements still reflects a detailed classification of inventory. The cooperative is continuously strengthening its internal control systems and developing a more structured inventory information system to support more effective and accountable managerial decision-making.
Pengaruh Kebijakan Dividen, Profitabilitas, dan Kebijakan Pendanaan terhadap Nilai Perusahaan (Studi Empiris pada Perusahaan Manufaktur Subsektor Pulp dan Kertas yang Terdaftar di BEI Periode 2017-2024) Dalva Wahdatul Rizkiyah; Immas Nurhayati; Rasiman Rasiman
Journal of Business Economics and Management | E-ISSN : 3063-8968 Vol. 3 No. 1 (2026): Juli - September
Publisher : GLOBAL SCIENTS PUBLISHER

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Abstract

This study aims to analyze the effect of dividend policy, proxied by the Dividend Payout Ratio (DPR), profitability, proxied by Return on Equity (ROE), and financing policy, proxied by the Debt to Equity Ratio (DER), on firm value, proxied by the Price to Book Value (PBV), in pulp and paper manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2017-2024 period. This study is grounded in signalling theory and trade-off theory. A quantitative approach was employed using secondary data drawn from the companies' audited annual financial reports. The sample was selected through purposive sampling, yielding six companies with a total of 48 firm-year observations, and was analyzed using panel-data multiple linear regression with EViews 12. The results show that, partially, dividend policy and profitability have a positive and significant effect on firm value, while financing policy has no significant effect. Simultaneously, all three independent variables significantly affect firm value, with profitability being the most dominant determinant. These findings indicate that profitability and dividend policy are the key factors investors respond to when valuing pulp and paper manufacturing companies.
Co-Authors Akmal Setya Nugraha Dalva Wahdatul Rizkiyah Indupurnahayu Nurhayati, Immas