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Analisis Faktor-Faktor yang Mempengaruhi Kinerja Sistem Informasi Akuntansi pada Rumah Sakit Slamet Riyadi Rehaninditya Annisa Wibowo; Anita Wijayanti; Yuli Chomsatu
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 12 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i12.4781

Abstract

If the use of an accounting information system is not followed by adequate quality from its users, the accounting information system will not function as it should, even if the most sophisticated system design is used. Such problems arise in the use of information systems among employees at Slamet Riyadi Hospital, Surakarta, especially those related to finance. It can be seen from the above phenomenon that there is still dissatisfaction with the quality of the accounting information system used because employees still have difficulty using it. The type of research used is a quantitative approach. The data source used is primary data. This research was conducted at the Slamet Riyadi Hospital, Surakarta, with the research population being employees in the finance and accounting departments who used information systems with a total of 100 people and the sample for this research was 38 people using Saturated Sampling. The results of this research are that there are factors that have a positive influence on the performance of accounting information systems, namely top management support factors, and user involvement and personal technical abilities do not have a positive influence
The Role of RUPBASAN Wonogiri in the Auction Process State Booty to Realize Non-tax revenue Muhammad Rafi Hafizuddin Putra; Siti Nurlaela; Anita Wijayanti
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 6 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah (in Press)
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i6.2055

Abstract

The Wonogiri State Confiscated Goods Storage House (Rupbasan) is one of the government agencies authorized to store and manage state confiscated goods and state confiscation until the auction process is carried out. This study aims to determine the role of the Wonogiri Rupbasan in the auction process for state booty, the obstacles that arise in the Wonogiri Rupbasan in the state booty auction process and efforts to resolve the obstacles in realizing Non-Tax State Revenue. This study uses empirical legal research methods with data collection techniques from interviews and interviews. The results of this study are related to the role of the Wonogiri Rupbasan in the auction process for stolen goods from the state, both from before the auction process until the auction process is carried out. Before being auctioned there is an acceptance process, consisting of research, judgment, documentation, second registration, third management consisting of storage, security, maintenance, rescue, fourth use of Basan and Baran, fifth transfer, finally reporting. For the auction process, the Wonogiri Rupbasan uses an auction system that is displayed to the Ministry of Finance's State Assets and Auction Service Office in carrying out the auction. The Wonogiri Rupbasan prepares state-appropriated goods to be auctioned based on a court decision, puts up and submits a list of auctions, announces them to the public, records the auction winners given by the KPKNL, processes the taking of the auctioned items that have been won. Handling after the auction process is spending and cleaning. In the auction process there are several obstacles, both from internal Rupbasan and external constraints and there are also general obstacles outside the auction process which impact on the quality of the loot to be auctioned as well as efforts to resolve obstacles in the auction process for state loot. Suggestions due to the suboptimal role of the mandate and function of Rupbasan both in the bidding process and managing Basan and Baran, studies, policies and government decisions are needed in making regulations strengthening the sovereignty of Rupbasan. Improving coordination between the Wonogiri Rupbasan and related agencies in implementing the auction process for state loot so that it can run optimally and professionally
Determinan Pertumbuhan Laba pada Perusahaan Industri Makanan dan Minuman Periode 2018-2022 Anisa Yasmin Caniago; Kartika Hendra Titisari; Anita Wijayanti
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 12 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i12.4538

Abstract

Financial reports can be used as an instrument to assess company profit growth. Profit growth can be measured using financial and non-financial indicators. The researcher re-examined the debt to equity ratio, current ratio, total asset turnover, institutional ownership and independent board of commissioners on profit growth in food and beverage subsector companies listed on the Indonesian stock exchange. Quantitative research is defined as a systematic investigation of phenomena by collecting data that can be measured by performing statistical, mathematical or computational techniques. The population in this study are companies in the group of manufacturing companies listed on the Indonesian Stock Exchange (BEI) during the observation year 2018 - 2022. The sample in this study used a purposive sampling method. This research uses multiple linear analysis methods, testing independent variables is carried out on more than one variable. Data testing was carried out using SPSS and was carried out in stages. This research aims to test and analyze the influence of the variables debt to equity ratio, current ratio, total asset turnover, institutional ownership and independent board of commissioners on profit growth. The population used in this research is food and beverage sub-sector companies listed on the Indonesia Stock Exchange (BEI) for the 2018 - 2022 period.
Analisis Faktor-Faktor yang Mempengaruhi Kinerja Sistem Informasi Akuntansi pada Rumah Sakit Slamet Riyadi Rehaninditya Annisa Wibowo; Anita Wijayanti; Yuli Chomsatu
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 12 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i12.4781

Abstract

If the use of an accounting information system is not followed by adequate quality from its users, the accounting information system will not function as it should, even if the most sophisticated system design is used. Such problems arise in the use of information systems among employees at Slamet Riyadi Hospital, Surakarta, especially those related to finance. It can be seen from the above phenomenon that there is still dissatisfaction with the quality of the accounting information system used because employees still have difficulty using it. The type of research used is a quantitative approach. The data source used is primary data. This research was conducted at the Slamet Riyadi Hospital, Surakarta, with the research population being employees in the finance and accounting departments who used information systems with a total of 100 people and the sample for this research was 38 people using Saturated Sampling. The results of this research are that there are factors that have a positive influence on the performance of accounting information systems, namely top management support factors, and user involvement and personal technical abilities do not have a positive influence