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All Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis FINANSIA : Jurnal Akuntansi dan Perbankan Syariah
Nurwani Nurwani
Universitas Islam Negeri Sumatera Utara, Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Energy Other

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PENGUNGKAPAN TANGGUNG JAWAB PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA MASA PANDEMI COVID-19 Nurlaila Nurlaila; Nurwani Nurwani
FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Vol 6 No 1 (2023): FINANSIA : Jurnal Akuntansi dan Perbankan Syariah
Publisher : Fakultas Ekonomi Dan Bisnis Islam IAIN Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32332/finansia.v6i1.6885

Abstract

COVID-19 has brought human activities to a halt which has an impact on business continuity, most companies have stopped their operational activities, making companies experience losses. This study aims to examine the effect of CSED and profitability on the company value of pharmaceutical companies listed on the Indonesia Stock Exchange for the period 2015-2019 and the period 2020 to determine the impact of COVID-19. The population of this study was 10 pharmaceutical companies, purposeful sampling technique was applied to select seven companies as samples. Data is obtained from reports of information or material facts about the impact of the COVID-19 pandemic on pharmaceutical companies from www.idx.co.id website. The results showed that CSED had a positive and significant effect on company value, while profitability had a positive but not significant effect on company value.
Analysis Of The Effectiveness Of The Internal Control System For Cash Receipts And Disbursements At The Modern Entreprenur Darul Musthofa Islamic Boarding School 2021-2022 Fadilla Ayu Cahyani; Yenni Samri Juliati Nasution; Nurwani Nurwani
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 12 No 3 (2024): Juli
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v12i3.5942

Abstract

This research aims to investigate the effectiveness of the internal control system for cash receipts and disbursements at entrepreneurial modern boarding school darul musthofa. The research employs a qualitative descriptive approach with the research subject is the Entrepreneurial Modern Boarding School Darul Musthofa. Data collection techniques including interviews, observations, and documentation. The findings indicate that the Modern Entrepreneurial Boarding School Darul Musthofa has successfully implemented an effective internal control system for cash inflow and outflow in line with accounting principles. The organizational structure, which segregates duties and responsibilities in cash handling, enhances accountability. Concrete steps such as digitization of records, regular monitoring, and authorization by the treasurer and head of the boarding school ensure accuracy, transparency, and efficiency in financial record-keeping. Structural separation, authorization, detailed recording, and risk monitoring through online financial transactions reflect the boarding school's commitment to modern financial management. The alignment of the internal control system with financial principles demonstrates sound practices. The treasurer's crucial role in ensuring the accuracy of financial records and the implementation of online financial transactions highlights the boarding school's innovative approach. Overall, the Modern Entrepreneurial Boarding School Darul Musthofa serves as a best practice example in financial management.
Co-Authors Fadilla Ayu Cahyani Nurlaila Nurlaila Yenni Samri Juliati Nasution