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Journal : Acman: Accounting and Management Journal

Pengaruh Sistem Informasi Pembelian Tunai Terhadap Pengendalian Internal Pembelian Barang: Studi pada salah satu Yayasan Pendidikan di Kota Bandung Erick Erick; Indah Damayanti; Roro Endah Kumalasari; Annita Jannah
Acman: Accounting and Management Journal Vol. 2 No. 1 (2022): Acman: Accounting and Management Journal
Publisher : Center of Research, STIE Pasundan, Bandung, Indonesia.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55208/aj.v2i1.33

Abstract

This article aims to determine the magnitude of the influence of cash purchase information systems on internal control of purchasing goods at one of the educational foundations in the city of Bandung. Respondents are employees directly related to the purchase of goods as many as 35 employees. The researcher uses the correlation coefficient analysis technique, simple regression, and the coefficient of determination to determine the magnitude of the influence of the cash purchase information system on the internal control of purchasing goods. The calculation results show a significant effect of cash purchase information systems on internal control of purchasing goods. Recommendations from the research suggest improving the control environment, controlling activities, understanding risks, informing and communicating well from each individual or organization, and carrying out effective monitoring. In addition, improving the management system on purchase documents and others to be sustainable properly, such as archiving proof of purchase in physical form or stored in computer-based information technology.
The Effect of Credit Quality on Profitability: Study on A Mortgage in Garut City Meira Meilawati; Indah Damayanti; Lungguh Jatmika
Acman: Accounting and Management Journal Vol. 3 No. 1 (2023): Acman: Accounting and Management Journal
Publisher : Center of Research, STIE Pasundan, Bandung, Indonesia.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55208/aj.v3i1.58

Abstract

This study aimed to determine and analyze the effect of credit quality on profitability in one of the mortgages in Garut City. The research method is quantitative, with a descriptive and verification analysis approach. The data used are five-year financial reports from 2016 to 2020. The study results show that the general description of Non-Performing Loans (NPL) and Profits is not optimal; non-performing Loans (NPL) correlate with Profits of 0.796, simple linear regression results that Y = -15.063 + 0.549. Non-performing Loans influence profit (Y) of 0.634 or 63.4%.