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All Journal MABIS Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo JURNAL MANAJEMEN MOTIVASI Jurnal Abdimas Mandiri EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Jurnal Revenue : Jurnal Ilmiah Akuntansi Akuntansi dan Teknologi Informasi Jurnal Pengabdian Masyarakat Bidang Sosial dan Humaniora International Journal of Enterprise Modelling Jurnal Pengabdian Masyarakat Mentari Jurnal Akuntansi
Febriana Louw
Universitas Widya Dharma Pontianak
Religion Agriculture, Biological Sciences & Forestry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Industrial & Manufacturing Engineering Library & Information Science Mathematics Social Sciences Transportation Other

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ANALISIS PERANAN COST-CONTROLLER TERHADAP SISTEM PENGENDALIAN INTERN ATAS PERSEDIAAN PADA HOTEL KAPUAS PALACE DI PONTIANAK Louw, Febriana
MABIS Vol 3, No 2: Desember 2012
Publisher : MABIS

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Abstract

Inventories and supplies are very important assets in a company because of the significant value in the financial statements, the Income statement and balance sheet can not be drawn without knowing the value of inventories. Errors in inventories count will directly result in an error in financial statements. However, inventories and supplies are also significant value in service companies, such as Kapuas Palace Hotel. The study was done in order to determine the factors that cause inventory inaccuracy with the amount of physical in the warehouse, and the weaknesses of inventory control system that have been implemented by the cost - controller Kapuas Palace Hotel. The study will focus on the issues that activities occur in the Kapuas Palace Hotel implemented cost controller, which includes the activities of goods "in and out” each day, as well as supervision of employees. The results of research find some drawbacks such as the organizational structure is not clearly functionally separate, setting the location of the goods or supplies in warehouses that are less organized and less attention, and manual recording is still less effective and efficient since the resulting errors tend to be high. The suggestions are given to minimize errors and assist the progress of the system is to control the activities of inventories, warehouse employees should check the goods are shipped to more carefully and do not sign the purchase invoice prior to finished goods inspected.
Kajian Corporate Governance dan Likuiditas terhadap Kinerja Keuangan Pada Sektor Property dan Real Estate Louw, Febriana
MABIS Vol 2, No 2: Desember 2011
Publisher : MABIS

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The development started from the perspective of corporate governance agency theory, where the agency theory, which acts as the principal owner of the company hand over authority to the agent. With the separation between ownership and management of the company will bring up the difference between agent and principal interests that could pose a potential conflict of interest. Corporate governance appears to control the behavior and resolve conflicts between parties within the company. Research on corporate governance on performance, has become a common focus, but the results of previous studies showed inconsistent results. To reconcile differences in the results of the study, carried out similar studies with different objects. The study was done in order to find empirical evidence of the influence of the elements in the application of good corporate governance on the performance of property companies and real estate sector in Indonesia. Population used in this study is a property companies and real estate sector registered in Indonesia Stock Exchange (BEI), while the sample is a company during the period 2007-2010. Sampling was done by purposive sampling method. Hypothesis testing is done by multiple regression analysis. From the results of testing the hypothesis, suggesting that the influence of corporate governance by institutional ownership ,independent commissioners, audit committee and the level of liquidity has a negative relationship and do not significantly affect the companys financial performance. The results also indicate that the size of the board of directors has a positive and significant impact on performance .In general, the results of this study indicate that the companys property and real estate sector in Indonesia has begin to implement good corporate governance in an effort to improve company performance and to protect the interests of the principal.
Co-Authors Adiananta, Bayu Fahmi Alun, Jervic Kristian Anwar Azazi Aprilia, Natasya Arestha, Rully Dewi Santika Gusti Hardiansyah Hernat, Okevanrianus Putra Kusuma Indawati Halim Lauw Sun Hiong Lauw Sun Hiong Lauw Sun Hiong Nopiani Indah Nopiani Indah Nopiani Indah Novianty, Novianty Octavian Hartono Sylvia, Leny Thendy Salim, Ega Erlinda Verenn Tanuwijaya Vito Apriyanto