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Deteksi Audit Kepatuhan : Sistem Informasi Akuntansi Penerimaan Uang Pada Bisnis Café Melalui Pengendalian Internal Nur Faiza Mas’udiyah; Argaleka Ayu Candraningsih; Tri Ratnawati
JURNAL MANAJEMEN DAN BISNIS EKONOMI Vol. 1 No. 3 (2023): July : JURNAL MANAJEMEN DAN BISNIS EKONOMI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jmbe-itb.v1i3.330

Abstract

This research aims to analyze the detection and internal control applied in the revenue accounting information system of a café business, as well as the importance of compliance auditing in maintaining the reliability and accuracy of financial data. A good accounting information system is an essential component in managing the revenue of a café business. Effective detection and internal control are highly needed to prevent and detect fraud or errors that may occur in the revenue collection process. This research utilizes a qualitative method with a case study approach on a café business. Data is collected through interviews with café management, direct observation, and analysis of documents related to the revenue accounting information system. The research findings indicate that the café business has implemented several steps of detection and internal control, including task segregation, document verification, the use of automated systems, and periodic reconciliations.
Analisis Perbandingan Laporan Keuangan untuk Menilai Kinerja Keuangan Perusahaan Konstruksi Tahun 2020-2022 : (Studi Kasus BEI) Nur Faiza Mas’udiyah; Nilam Santika; Novia Oktaviani; Charisma Bayu Ramadhani; Meilitarizky Nanda; Cholis Hidayati
Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Vol. 2 No. 2 (2024): April : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan
Publisher : Fakultas Teknik Universitas Maritim AMNI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/wawasan.v2i2.1841

Abstract

Financial reports are an important instrument for companies to show company performance results. The contents of financial reports have useful benefits for both internal and external parties of the company. To find out the company's financial position, it is necessary to analyze the financial reports to see whether the company is good or bad. One way to analyze financial reports is to use ratio analysis. The aim of the research is to analyze the company's financial reports which are used to determine the size of the company. The samples used in this research were 5 companies operating in the construction sector from 2020 to 2022. The research method used was quantitative descriptive based on calculations from financial report data on the Indonesia Stock Exchange. The ratios used include liquidity ratios, activity ratio, solvency ratios and profitability ratios. The results of this research are among the five companies. Which company is the best and which company should carry out an evaluation.