Ahmad Andy Adinegara
Universitas Sebelas April

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Effect of Internal Control System and Procedure Inventory Management Accounting Arni Nuril Bisaroh; Lisna Lisnawati; Ahmad Andy Adinegara
Journal of Business, Accounting and Finance Vol. 4 No. 1 (2022): Journal of Bussines Accounting and Finance
Publisher : LPPM Universitas Sebelas April

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Abstract

Along with the development of the times, the progress of science and technology is experiencing increasingly rapid changes which make the awareness of health knowledge higher. This makes the Puskesmas, which is a health organization, strive to provide the best and quality services. One of the factors that play a role in the quality of Puskesmas services is the management of drug supplies carried out by the Puskesmas. It is very important to manage the supply of drugs and medical materials to prevent stock outs and overstocks in purchasing drugs and medical materials. Regulation of the Minister of Health of the Republic of Indonesia Number 74 of 2016 regulates pharmaceutical service standards at Puskesmas including the management of pharmaceutical preparations. The management is one of the pharmaceutical service activities, which starts from planning, requesting, receiving, storing, distributing, destroying and withdrawing, controlling, administration (recording and reporting) as well as monitoring and evaluation.
The Influence of Tax Knowledge and Tax Rates on the Compliance Tax Payer (Empirical Study on Perpetrators of Usaha Mikro,Kecil dan Menengah of Pencetakan Seratus Ribu Wirausahawan Baru (WUB) Program in West Java) Ahmad Andy Adinegara; Maman Nurachman
Journal of Business, Accounting and Finance Vol. 4 No. 2 (2022): Journal of Business Accounting and Finance
Publisher : LPPM Universitas Sebelas April

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This study aims to find whether the Tax Knowledge and Tax Rates influence the Compliance Tax. The method used in this research is explanatory verification methods. The population in this study were Perpetrators of Usaha Mikro, Kecil dan Menengah (UMKM) who are joining in Pencetakan Seratus Ribu Wirausahawan Baru (WUB) program, the number of samples in this study is 94 respondent, methods of analysis used in this research is multiple linear regression analysis with significance level of 5%. The program used to analyze the data was Statistical Package for Social Sciences (SPSS) Ver.21.00. The results of the study showed that the Tax Knowledge and Tax Rates has significant effect on Compliance Tax