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All Journal Jurnal Ilmiah Mahasiswa FEB Owner : Riset dan Jurnal Akuntansi Ilomata International Journal of Tax and Accounting
Randy Chaidir
Sekolah Tinggi Ilmu Ekonomi Balikpapan
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Audit Operasional Atas Fungsi Pengelolaan Persediaan Obat Pada Rumah Sakit Islam Aisyiyah Malang Randy Chaidir
Jurnal Ilmiah Mahasiswa FEB Vol 5, No 2: Semester Genap 2016/2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Penelitian ini bertujuan untuk mengetahui tingkat efektivitas tentang pengelolaan persediaan obat pada Rumah Sakit Islam Aisyiyah Malang. Jenis penelitian ini adalah penelitian kualitatif deskriptif dengan teknik pengumpulan data menggunakan cara observasi, wawancara dan dokumentasi. Penelitian ini menggunakan studi lapangan dan pengamatan langsung dan wawancara terhadap sumber data guna mendapatkan data-data yang kemudian diolah menjadi hasil audit operasional guna memberikan rekomendasi dari kelemahan yang ada di dalam objek penelitian. Hasil penelitian menunjukkan bahwa rumah sakit sudah memiliki beberapa kekuatan dalam pengendalian terhadap pengelolaan persediaan obat. Namun, rumah sakit masih memiliki beberapa kelemahan seperti selisih barang, kekosongan obat, barang yang stop moving, kelalaian dalam pembelian, jumlah apoteker yang masih kurang, dan tidak ada kriteria tertentu dalam pemilihan supplier obat. Dalam hal audit operasional ini diberikan rekomendasi perbaikan guna meminimalisir kelemahan yang ada di Rumah Sakit Islam Aisyiyah Malang.Kata Kunci: Audit Operasional, Efektivitas, Persediaan
The Influence of Operating Cash Flows, Investments Cash Flow, and Funding Cash Flow on the Company Value in Technology Sector Herman; Randy Chaidir
Ilomata International Journal of Tax and Accounting Vol. 4 No. 3 (2023): July 2023
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52728/ijtc.v4i3.780

Abstract

Investors use the company value as one of the benchmarks in investing the capital since the value is generated from the share price with the basis of the company performance and the public assessment on that performance. The company value can be measured by Price Earning Ratio (PER), Price Book Value (PBV), and Tobin's Q. Price Book Value is selected in this research as its measurement. The research subjects were technology-based companies listed in the Indonesian stock exchange. From the data obtained, it was indicated that there were fluctuations in the value of technology-based companies. This is a dilemma for both the companies and the investors on the grounds that not only the management but also the investors expect the company value to consistently increase. The research sample were 28 companies that met the criteria, within the periods of 2019-2022. The method used was quantitative research with multiple regression analysis as its analytical tool. The results indicated that the operating cash flow, the investment cash flow, and the financing cash flow have no effects on the firm value.
Pengaruh Tarif Pajak, Kepercayaan Penggunaan Dana, dan Pemahaman Akuntansi terhadap Kepatuhan Pajak Melalui Religiusitas Herman Herman; Randy Chaidir; Fitri Arliani
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 1 (2025): Artikel Riset Periode Januari 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i1.2524

Abstract

This research examines taxpayer compliance in Micro, Small and Medium Enterprises using three independent variables, namely tax rates, confidence in the use of funds, and understanding of accounting. What is used as an intervening variable is religious characteristics. The research was carried out by distributing questionnaires to Micro, Small and Medium Enterprises in Balikpapan. The total number of questionnaires distributed was 115 and 88 samples met the requirements for processing. The method used is regression analysis using SmartPLS 3 software. This research found that there is a positive but not significant effect of the tax rate variable on tax compliance, trust in the use of funds has a positive and significant effect on tax compliance, accounting understanding has a positive and significant effect on tax compliance. , religiosity has a positive but not significant effect on tax compliance, while religiosity, when it is an intervening variable, has no effect on tax compliance. Tax rates have no effect on tax compliance through religiosity, trust in the use of funds has no effect on tax compliance through religiosity, and understanding accounting has no effect on tax compliance through religiosity. This shows that a person's religious nature is not able to have an impact on taxpayers' perceptions of the tax rates applied by the government, it does not have an impact on taxpayers' perceptions of integrity and government policies, religious nature has no impact on taxpayers' perceptions of increasing their accounting knowledge. on taxpayer compliance in paying taxes
Co-Authors Fitri Arliani Herman Herman Herman Herman