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Determinan Pertumbuhan Laba berdasarkan Kinerja Keuangan Efa Wahyuni; Noor Muhammad Adipati
ARBITRASE: Journal of Economics and Accounting Vol. 4 No. 1 (2023): July 2023
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v4i1.1103

Abstract

The purpose of this study was to determine the effect of Current Ratio, Net Profit Margin, Total Asset Turnover, Debt to Equity Ratio, Debt to Asset Ratio, Return On Assets on Profit Growth at PT Cisadane Sawit Raya partially. This study uses a quantitative approach. The data analysis technique used in this study is the Kendall tau correlation technique. Based on the results of the study, it shows that there is an effect of the Current Ratio on profit growth at PT Cisadane Sawit Raya. These results are evidenced by the partial test results of Zcount 1.91 ?Ztable 0.9719. There is an effect of Total Asset Turnover on PT Cisadane Sawit Raya's profit growth. The partial test results of Zcount 1.33 ? Ztable 0.4082. There is an effect of Net Profit Margin on PT Cisadane Sawit Raya's profit growth. The partial test results of Zcount 1.33 ? Ztable 0.4082. There is no effect of Debt to Equity Ratio and Debt to Asset Ratio on PT Cisadane Sawit Raya's profit growth. The partial test results are Zcount -1.91 ? Ztable 0.0281 and the partial test results are Zcount -1.91 ? Ztable 0.0281.
ANALISIS SISTEM DAN PROSEDUR MANAJEMEN PERSEDIAAN OBAT DI RUMAH SAKIT Noor Muhammad Adipati; Efa Wahyuni
Jurnal Aplikasi Perpajakan Vol. 6 No. 1 (2025): Jurnal Aplikasi Perpajakan
Publisher : Jurnal Aplikasi Perpajakan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jap.v6i1.127

Abstract

The purpose of this research is to get a comprehensive picture of the system and procedures for the current medicine inventory management at XYZ Hospital. Then provide a redesign of the Medicine Inventory management system and procedures at XYZ Hospital. The method used in this research is a qualitative method with a descriptive approach. This research was conducted by interview, observation and documentation with the parties involved in the application of medicine supply management systems and procedures at XYZ Hospital. Based on the results of the study, the drug supply management system and procedures at XYZ Hospital as a whole are still less effective. This is because the ongoing systems and procedures do not meet the standard criteria according to the COSO Internal Control Framework internal control system. several weaknesses that need to be improved, such as (1) The existence of multiple functions in one section, so that there is a duality of authority and responsibility for employees. (2) The existence of system recording activities and drug inventory management procedures are still carried out manually. (3) Documents that still do not meet the system and procedures for drug supply management.