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All Journal Jurnal Ilmiah Mahasiswa FEB 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.
Co-Authors Herman Herman