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All Journal Journal of Management, Economic, and Accounting
Iqbal Noor
Study Program Of Accounting, Faculty Of Economic, University Muhammadiyah Sukabumi
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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The Influence of the Internal Control Unit and Internal Control on Good University Governance at the Muhammadiyah University of Sukabumi Riva Nurfatimah; Irfan Sophan Himawan; Iqbal Noor
Journal of Management, Economic, and Accounting Vol. 2 No. 2 (2023): Juli-Desember
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v2i2.275

Abstract

This study aims to examine the effect of the internal control unit and internal control on good university governance. This research is focused on the Muhammadiyah University of Sukabumi. This study uses a quantitative method with an associative approach. While the population in this study were SPI (internal audit unit) and all employees of the Muhammadiyah University of Sukabumi. The sampling technique uses a non-probability sampling method with a purposive sampling technique. This study tested its validity and reliability, the analysis techniques used were normality test, multicollinearity test, heteroscedasticity test, multiple linear regression analysis, t test, F test, and test the coefficient of determination. With the results of the internal control unit on good university governance has a significant effect, with a significance of 0.000 <0.05 and according to calculations, t count > t table is 6.491 > 1.997, internal control has an effect on good university governance with a significance of 0.001 <0.05, with calculations t count 3.337 > 1.997, and the unit of internal control and internal control has a simultaneous effect on good university governance with a significance of 0.000 <0.05 and according to the calculation of f count, f count > f table is 104.616 > 3.14.
Analysis of Accounting Information Systems in Improving the Effectiveness of Drug Supplies (Case Study at the Puskesmas Kecamatan Waluran) Alipin Ilham; Sulaeman Sulaeman; Iqbal Noor
Journal of Management, Economic, and Accounting Vol. 3 No. 1 (2024): Januari- Juni
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v3i1.304

Abstract

The objectives of this study are: 1) To find out how the inventory accounting information system on medicines is effective at the Waluran Health Center, 2) To describe the effectiveness of the drug inventory at the Waluran Health Center, 3) To explain the obstacles faced in increasing the effectiveness of the drug inventory at the Waluran Health Center based on the Accounting Information System. The research uses qualitative methods with a descriptive approach, then data collection techniques using observation, interviews and documentation, and data analysis techniques using the Miles and Huberman model include: data collection, data reduction, data presentation and conclusions. The results of this study show: 1) The Drug Inventory Accounting Information System at the Waluran Health Center can be said to be running well, 2) The inventory of medicines at the Waluran Health Center has been effective, this is indicated by the realization of an accounting information system in its inventory, 3) significant obstacles in increasing the effectiveness of drug supplies at the Waluran Health Center, namely: 1) Human resource competence, 2) Monkey facilities, 3) Concurrent positions, 4) Lack of training.
Co-Authors Alipin Ilham Irfan Sophan Himawan Riva Nurfatimah Sulaeman Sulaeman