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All Journal JAAF (Journal of Applied Accounting and Finance) eCo-Buss Abdimas Galuh: Jurnal Pengabdian Kepada Masyarakat Jurnal Bisnis, Manajemen, dan Ekonomi Jurnal Ilmu Sosial, Manajemen, Akuntansi dan Bisnis Economics and Digital Business Review Pasundan International of Community Services Journal (PICS-J) International Journal of Marketing and Human Resource Research Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Indonesian Journal of Economics and Management Economic Reviews Journal Journal of Accounting and Finance Management (JAFM) Journal of Artificial Intelligence and Digital Business Jurnal Ilmiah Multidisiplin Indonesia Al-Zayn: Jurnal Ilmu Sosial & Hukum Journal of Accounting Inaba Inaba of Community Services Journal
Ridwan Ridwan
Universitas Indonesia Membangun
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Journal : Journal of Accounting Inaba

 1 
The EFFECT OF OPERATIONAL AUDITS THROUGH PRODUCTION FUNCTIONS ON CONSUMER SATISFACTION Adi Nugraha, M. Sigit; Ridwan, Ridwan
Journal of Accounting Inaba Vol. 1 No. 1 (2022): Volume 1 Number 1, June 2022
Publisher : Universitas Indonesia Membangun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56956/jai.v1i1.14

Abstract

This research is descriptive research with a quantitative approach carried out on a CV. Baraka Outstanding Workshop. This study aims to determine the presence or absence of the influence of operational audits through the production function on consumer satisfaction. The data collection method in this study is a questionnaire, and the sampling technique used is a census. The population that was the object of the study was employees and customers with a sample of 46 employees and 46 customers. Hypothesis testing was carried out by linear regression analysis for hypotheses 1, 2, 3, path analysis, and Sobel test for hypothesis 4 through the IBM SPSS Statistics V.25 program. Based on the results of the study with a significance level of 5%, conclusions were obtained: Operational Audit has a positive and significant effect on satisfaction with an influence of 95.4%, Operational Audit has a positive and significant impact on the Production Function with an influence of 48.3%, the Production Function has a positive and significant impact on consumer satisfaction with an influence of 52.9%, Operational Audit through the production function has a positive and significant effect on satisfaction consumers 79.5% influence and the rest influenced by other unknown factors which are 20.5%.
EFFECT OF INCOME, OPERATIONAL EXPENSES, AND INTEREST EXPENSES ON NET PROFIT: In the Company PT Citra Marga Lintas Jabar Period 2018-2021 Nabila, Jasmine; Ridwan, Ridwan
Journal of Accounting Inaba Vol. 2 No. 1 (2023): Volume 2 Number 1, June 2023
Publisher : Universitas Indonesia Membangun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56956/jai.v2i01.197

Abstract

This study aims to determine the effect of income, operating expenses, and interest expenses on net income. This research is quantitative research with a descriptive and verification approach. The data used is secondary data obtained from the annual financial reports of PT Citra Marga Lintas Jabar for the 2018-2021 period. By processing data using the IBM SPSS 26.0 program. The results of the study show that (1) the lowest income in February 2018 and the highest income in December 2021 (2) the lowest operating expenses in March 2019 and the highest operating expenses in September 2019 (3) the lowest interest expenses in 2018 and interest expenses the highest in 2021 (4) the lowest Net Profit in May 2018 and the highest Net Profit in March 2021 (5) Income correlation is very weak (6) Operating Expenses has weak correlation (7) Interest Expenses has very strong correlation (8) Income has a negative effect on Net Profit partially (9) Operating Expenses have a positive effect on Net Income partially (10) Interest Expenses have a positive effect on Net Profit partially (11) Income, Operating Expenses, and Interest Expenses have an effect on Net Income simultaneously, with a coefficient of determination which is very strong, while the remaining 17.19% is influenced by other factors that are ignored in this study.
Co-Authors Adi Nugraha, M. Sigit Andre Suryaningprang Anggraini, Putri Nadia Anisa Safira Putri Apriliani, Syindi Aulia Putri Sahara Auliya, Nisa Bintang Nur Hakim Cahya, Alifia Aprilianti Deni Hamdani Dina Siti Handayani Erna Herlinawati Ersanda, Fathan Ferry Kosadi Haq, Asad Idzharul Kartika Berliani Muhammad Iqbal Alamsyah Nabila, Jasmine Noviarti, Nurul Nurhalizah, Lisna Nurillah, Dewi Fitriani Revi Nurvianti Eliansyah Rifqi Farisan Akbar Robiah, Rina Siti Seep Phoby Halawa, Friend Sintia Julianty Sudirman Sudirman Syarif, Devyanthi Tjipto Sajekti Wanda, Syalwa Nazhifah Aulya Wiliyanti, Reni Wini Fetia Wardhiani Yani, Tiara Sulis Tri