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All Journal JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal)
Santi Widiawati
Politeknik LP3I
Economics, Econometrics & Finance

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Sistem Informasi Akuntansi Penerimaan Kas Santi Widiawati; Sopia Oktaviani
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 9 No 2 (2023): JRAK Jurnal Riset Akuntansi dan Bisnis Juli 2023
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v9i2.1177

Abstract

Based on the results of the research and discussion that have been put forward, the researcher can conclude that the implementation of the cash receipts accounting recording system at Humaira Salon & Spa Muslimah Bandung has not gone well because the cash receipts accounting system is still recorded manually, there are still employees who are less thorough at when recording and calculating related to cash receipts, Humaira Salon & Spa Muslimah Bandung has not used a cash register tape so that cash sales occur without operating the cash register machine and only using a calculator then in terms of human resources there are still functions that hold dual responsibilities such as task functions sales as well as cash receipts.
Kandungan Informasi Pengendalian Internal :Bukti Dari Pengungkapan Kelemahan Material Budi Lesmana; santi widiawati
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 10 No 1 (2024): JRAK Jurnal Riset Akuntansi dan Bisnis Januari 2024
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v10i1.1403

Abstract

ABSTRACT This journal examines the information content of internal control. I use two conventional measures of information content – stock return volatility and trading volume – and find that both measures show a statistically greater event-period reaction to disclosure of a company's initial material weakness compared to non-period events. -adjacent events and against a sample of matched control companies. In a multivariate setting, I find significant and positive relationships between the material weakness variable and both measures of information content after controlling for several other event period news sources. Collectively, the evidence suggests that investors respond to the information contained in material weakness disclosures, consistent with these disclosures providing additional value-relevant news for investors to consider in making resource allocation decisions.
Co-Authors Budi Lesmana Sopia Oktaviani