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All Journal Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Ekonomi Dan Bisnis Jurnal Ilmiah Akuntansi Kesatuan Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) Journal of Business, Accounting and Finance Journal of Bussines Management Basic Journal Of Economic Sciences (Ekuisci) Jurnal Cendekia Ilmiah
Rahman, Erpi
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences Other

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The Influence of Internal Control Systems on The Accountability of APBDes Management in Lemahsugih District Majalengka Regency Rahman, Erpi; Sulistiani, Sulistiani; Kurniawan, Ryan Feryana
Journal of Business, Accounting and Finance Vol. 7 No. 1 (2025): Journal Of Bisiness, Accounting & Finance
Publisher : LPPM Universitas Sebelas April

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Abstract

This study aims to determine the influence of internal control systems on the accountability of APBDes management in Lemahsugih district Majalengka Regency. This study uses a quantitative approach as a research method. This study uses primary data obtained through questionnaires. The sampling method applied in this study is purposive sampling. The number of samples used in this study is 75 respondents. Data analysis was conducted using various methods, including descriptive statistical analysis, normality test, linearity test, heteroscedasticity test, simple linear regression analysis, t-test, as well as testing for correlation coefficient, and determination coefficient. The results of this study obtained a regression coefficient value of 0.621 or 62.1%. The calculated t-value of 6.638 is greater than the table t-value of 1.993, and the significance value of 0.000 is less than 0.05. Therefore, it can be concluded that there is an effect of the internal control system on the accountability of APBDes management in Lemahsugih District Majalengka Regency. The magnitude of this effect is reflected in determination coefficient value of 0.376 or 37.6%. This means that the internal control system has an influence on the accountability of APBDes management in Lemahsugih District, Majalengka Regency by 37.6%. The remaining 62.4% is influenced by other variables not examined in this study. Thus, a strong internal control system helps to improve the accountability of APBDes management.
The Effect of Internal Control System on Fraud Detection (Empirical Study at the Sumedang Regency Regional Inspectorate Office) Cahyani, Nanda Ayu; Rahman, Erpi; Krisdina, Tiana Fenny
Journal of Business, Accounting and Finance Vol. 7 No. 1 (2025): Journal Of Bisiness, Accounting & Finance
Publisher : LPPM Universitas Sebelas April

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This study aims to identify and test the effect of the internal control system on fraud detection at the Sumedang Regency Inspectorate. This study was motivated by the problem of increasing the number of recurring findings and increasing the number of findings that have not been followed up in the last three years. The instruments used in this study were observation, interviews, and questionnaires to 22 auditors working at the Sumedang Regency Inspectorate. This study uses a quantitative method. Based on the results of the t-test, it shows that there is a significant effect of the internal control system variable on fraud detection, with the R square analysis for the internal control system partially having an effect of 87.4% on fraud detection, while the remaining 12.6% is influenced by variables not used in this study
Analysis Of Employee Motivation And Discipline At PT. Wahana Ottomitra Multiartha Sumedang Tbk Maulana, Frayuda Yuandika; Rahman, Erpi; Amanda, Helles
Journal of Bussines Management Basic Vol 6 No 2 (2024): Journal of bussines management
Publisher : Universitas Sebelas April, Fakultas Ekonomi dan Bisnis

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The focus of this research is to analyze the motivation and work discipline of employees at PT Wahana Ottomitra Multiartha Sumedang Tbk. The purpose of this study is to find out how the application of work motivation and discipline at PT. Wahana Ottomitra Multiartha Sumedang Tbk, to find out the efforts to increase work motivation and discipline at PT. Wahana Ottomitra Multiartha Sumedang Tbk. The research method uses a qualitative approach. The research data uses the Miles and Huberman model, activities in data analysis which include data collection, data reduction, data presentation, and drawing conclusions. The results of the study showthat the application of work motivation has been fulfilled properly, while the application of work discipline in terms of the frequency dimension there are still several employees who are absent without explanation. Efforts to increase work motivation at PT Wahana Ottomitra Multiartha Sumedang Tbk, pay more attention to motivation in the form of rewards per division. and efforts to improve work discipline, namely paying attention to the level of absenteeism at work, thoroughness and accuracy when working
Impact of liquidity and profitability ratios on stock prices of food and beverage manufacturers Farman, Fanji; Rahman, Erpi; Nusuki, Ina; Adinegara, Ahmad Andy
J-CEKI : Jurnal Cendekia Ilmiah Vol. 5 No. 1: Desember 2025
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v5i1.12572

Abstract

This research examines the impact of liquidity and profitability ratios on stock prices of manufacturing companies in the food and beverage sector listed on the Indonesia Stock Exchange (IDX) from 2020 to 2024. The study focuses on two key financial ratios: liquidity ratios (current ratio and quick ratio) and profitability ratios (return on assets and return on equity), and their influence on stock price fluctuations. The objective is to analyze how these financial indicators affect investor decisions and market behavior in the food and beverage industry. Liquidity ratios assess a company’s ability to meet short-term obligations, while profitability ratios measure a company’s efficiency in generating profit relative to its assets and equity. By investigating these ratios, the study aims to provide valuable insights into the relationship between financial health and stock price performance in the Indonesian market. This research uses quantitative data obtained from financial statements of selected manufacturing companies, with stock prices being analyzed through closing prices. The findings are expected to contribute to investment strategies and offer recommendations for both investors and companies looking to enhance their market performance. The study also highlights the importance of financial analysis in predicting stock price movements and making informed investment decisions.
Co-Authors Adinegara, Ahmad Andy Amanda, Helles Amelia Setiawan Arianti, Fira Cahyani, Nanda Ayu Fanji Farman Hamfri Djajadikerta Kartika, Tita Krisdina, Tiana Fenny Kurniawan, Ryan Feryana Masruri, Fahrul Alam Maulana, Frayuda Yuandika Nur'aila, Tami Nurfajar, Reja Nurhayati, Risna Nurmayanti, Santi Nusuki, Ina Putri, Billa Adzani Putri, Cindi Cecilia Royani, Solihin Sintia, Kiki Sulistiani Sulistiani, Sulistiani Tuasalamony, Ardhiatul Halima Wibisana, Rangga Yuhartini, Ima Sri