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All Journal Neraca Manajemen, Akuntansi, dan Ekonomi Jurnal Cakrawala Akademika
Rosmita
Universitas Bina Sarana Informatika
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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IMPLEMENTASI AUDIT OPERASIONAL UNTUK MENILAI EFISIENSI DAN EFEKTIVITASPENGELOLAAN AKTIVA TETAP PADA PT ASTRA GRAPHIA TBK Maria Vania; Rosmita
Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi Vol. 1 No. 2 (2023): Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi
Publisher : CV SWA Anugrah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/mnmae.v1i2.410

Abstract

Every company generally has a main goal that will be achieved by being oriented towards one goal, namely maximizing the company's operations to gain profits. Fixed assets are assets owned by an agency to support operational activities carried out by that agency. The high value of fixed assets can greatly influence the condition of financial statements. For this reason, management of fixed assets must be carried out well so that fixed assets can be optimized as efficiently, effectively, and economically as possible. In connection with this business, the company needs to conduct an audit of the management of fixed assets carried out by the relevant unit in the form of an operational audit carried out by the Internal Audit Unit (SPI). The type of research used in this research is descriptive with a non-statistical quantitative approach. Data collection techniques used were library research and documentation methods. Meanwhile, the data analysis technique used is financial ratio analysis. The conclusion from this research is that one of the company assets that needs to be maintained is fixed assets. Fixed assets for companies are purchased and used as a tool to support the company's operational activities, with the aim of generating income in the short and long term. In this regard, implementing an operational audit of fixed asset management is very important to determine the usefulness and results of these fixed assets, as well as to maintain the value of the company's fixed assets.
Pengaruh Lingkungan Kerja dan Disiplin Kerja Terhadap Prestasi Kerja Karyawan pada PT Yuliana Printindo Tangerang Rizqi Akbar Pihapean; Rosmita
Jurnal Cakrawala Akademika Vol. 1 No. 3 (2024): Edisi September-Oktober
Publisher : PT. Pustaka Cendekia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70182/JCA.v1i3.24

Abstract

Sumber daya manusia merupakan aspek terpenting dalam suatu organisasi atau perusahaan. lingkungan kerja Disiplin kerja yang tinggi, prestasi kerja dalam organisasi menjadi hal yang perlu diperhatikan, metode kuantitatif statistik, lebih banyak menggunakan angka dalam proses penelitiannya, dan analisis menggunakan statistik, peneliti akan menggunakan metode survei pendekatan kuantitatif untuk mengetahui tingkat lingkungan kerja dan disiplin kerja terhadap prestasi kerja. Penggunaan angket untuk mengetahui data, informasi dan fakta yang terjadi di lapangan pada saat penelitian, angket merupakan teknik pengumpulan data yang dilakukan dengan cara memberikan pertanyaan tertulis. Lingkungan kerja berpengaruh positif dan signifikan terhadap prestasi kerja karyawan. Hasil regresi diperoleh nilai sebesar 0,841 atau 84,1%. Hasil penelitian menunjukkan bahwa disiplin kerja berpengaruh positif dan signifikan terhadap prestasi kerja karyawan. hasil perhitungan regresi diperoleh nilai sebesar 0,841 atau 84,1%. Hal ini dibuktikan dengan hasil statistik uji regresi diperoleh nilai lingkungan kerja sebesar 0,686 atau 68,6% dan disiplin kerja sebesar 0,841 atau 84,1% berpengaruh positif terhadap prestasi kerja pegawai. Signifikansi X1 diperoleh nilai sebesar 0,841 atau 84,1%. signifikan.
Co-Authors Maria Vania Rizqi Akbar Pihapean