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Analisis Sistem Informasi Akuntansi Persediaan Obat-Obatan (Studi Kasus pada UPT Puskesmas Ambarawa) Denti Yuliani; Sunarmi Sunarmi
Journal on Education Vol 6 No 1 (2023): Journal On Education: Volume 6 Nomor 1 Tahun 2023
Publisher : Departement of Mathematics Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joe.v6i1.4656

Abstract

This study aims to determine the application of the drug inventory accounting information system at the UPT Puskesmas Ambarawa. The type of research used is descriptive quantitative. The data collection techniques used in this study were observation, interviews, and documentation. While the analysis techniques used are data reduction, data presentation, and conclusions. From the results of the studyi it can be concluded that the application of the drug inventory accounting information system at the Ambarawa Health Center has not been effective and efficient, because there are still errors in recording drug supplies. Inventory recording still uses micosoft excel has not used special software for recording drug inventory so that the use of the drug recording information system at UPT Puskesmas Ambarawa has not run effectively and efficiently.
Sustainability of Sharia Effects: Evidence from the Markets of Indonesia and Malaysia Adi Gunanto; Siti Aisyah; Mohammad Ridwan; Sofyan Syamsuddin; Munzir; Sunarmi
Journal of Islamic Economic and Business Research Vol. 4 No. 1: June 2024
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jiebr.v4i1.260

Abstract

This study is designed to assess the empirical impact of increased profitability, leverage, and carbon emission disclosure on the scale of sustainability reporting. A quantitative method was chosen as the primary approach, relying on secondary data as a source of information. Observations were conducted on manufacturing entities listed in the Sharia Securities List in Indonesia and Malaysia during the period from 2021 to 2023, using purposive sampling techniques resulting in a sample of 105 companies. Descriptive and verificative statistical methods were employed for data analysis, including panel data regression using fixed effects models. Eviews 12 software was adopted as the analytical tool. The empirical findings of this research indicate that increased profitability and carbon emission disclosure significantly contribute to the expansion of sustainability reporting disclosure. On the other hand, increased leverage does not have a significant negative impact on the scale of sustainability reporting disclosure.