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Journal : Majalah Bisnis

Pengaruh Sistem Informasi Piutang Terhadap Pengendalian Internal Piutang: Studi Pada Salah Satu RSU Di Kota Bandung Widyatami Regine; Tri Ningsih; Djadjun Juhara; R. Deni Purana
Majalah Bisnis & IPTEK Vol. 15 No. 1 (2022): Majalah Bisnis & IPTEK
Publisher : Pusat Penelitian dan Pengabdian Pada Masyarakat (P3M) STIE Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55208/kqbx6065

Abstract

This research aims to know whether there is a significant influence of the accounts receivable system on the internal control of accounts receivable at one of the General Hospitals in Bandung because accounting information systems add value to the organization with accurate, relevant, and timely information. This activity does so that the company's operations become more effective and efficient. Requires internal control as an organizational plan and method for safeguarding assets from fraud and error. The research method used is descriptive and verification methods. The data collection technique distributes questionnaires to 30 employees at one General Hospital in Bandung and processes data using simple linear regression analysis techniques. Based on the research shows that linear regression obtains the equation Y = 3.179 + 0.926X. This result shows that X has a positive and powerful effect on Y. In addition, the accounts receivable system contributes 84% to the internal control of accounts receivable. In comparison, the remaining 16% are other factors not examined. Considering that the accounts receivable system affects the internal control of accounts receivable, the management must further improve the application of the accounts receivable system to create good and more optimal receivables internal control than before.
The Effect of Capital Structure and Investment Policy on Firm Value: Case Study of a Company in the Concrete Printing Field Mega Puspa Sriwulandari; Tri Ningsih
Majalah Bisnis & IPTEK Vol. 16 No. 1 (2023): Majalah Bisnis & IPTEK
Publisher : Pusat Penelitian dan Pengabdian Pada Masyarakat (P3M) STIE Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55208/r3gtfa26

Abstract

The researcher conducted this study to determine the influence of capital structure and investment policy on firm value in a concrete printing company. The study analyzes the most dominant factors influencing a concrete printing company's capital structure and corporate policy. The population in this study consists of five years of financial reports from the first to fourth quarters, totaling 20 financial reports from 2015 to 2019. The results of this study prove that capital structure has a significant negative influence on firm value, while investment policy has a significant favorable influence on firm value. The capital structure (DER) and investment policy (PER) have an influence of 89.4% on firm value (PBV), while other unexamined variables influence the remaining 10.6%. To enhance the influence of the capital structure on firm value, companies need to pay attention to their debt level. If the amount of debt exceeds the company's equity, it will increase the capital structure. However, it is essential to note that a high capital structure exerts a negative influence, indicating that an increase in the capital structure (DER) will lead to a decrease in firm value. On the other hand, we expect companies to increase the available investment funds to enhance the influence of investment policy on firm value. This condition is because investment policy has a positive influence on firm value. By increasing investment policy, the firm value will indirectly increase as well. In order to improve the influence of the capital structure and investment policy on firm value, companies should consider the amount of debt and the associated risks. Additionally, companies must allocate funds for corporate investment to maximize profits or returns, which will attract investors to invest in the company. When the capital structure approaches its optimal value, the investment policy should increase firm value simultaneously.