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Evaluasi Penerapan Sistem Pengendalian Internal dan Siklus Penjualan Online Berbasis WhatsApp pada CV Kurnia Raudlatishafa, Ershazkiya; Widajantie, Tituk Diah
VISA: Journal of Vision and Ideas Vol. 4 No. 3 (2024): VISA: Journal of Vision and Ideas
Publisher : IAI Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/visa.v4i3.4133

Abstract

In the era of globalization that continues to grow and develop, many companies are competing to expand their market reach and increase their income, one of which is by selling online. Online sales have revolutionized the way we do business, opening the gates of limitless opportunities in the digital era. This research aims to evaluate the implementation of the online sales cycle internal control system at CV Kurnia, explore the CV Kurnia online sales system. This research uses qualitative research methods which will be explained in a descriptive manner. The type of data that researchers use in this research is qualitative data, namely from the results of interviews and personal documentation. The evaluation results of CV Kurnia's internal control system show that the Company has implemented internal control which can be said to be quite good. However, there are still some shortcomings. Of the five elements of COSO internal control that still need to be improved are information and communication. Because there is still some limited information regarding online sales. The results of online sales cycle research have shown that online sales are running well and regularly. 
EFFECT OF INTELLECTUAL CAPITAL AND INSTITUTIONAL OWNERSHIP ON THE FINANCIAL PERFORMANCE OF PHARMACEUTICAL COMPANIES IN INDONESIA Raudlatishafa, Ershazkiya; Sulistyowati, Erna
JURNAL PROFIT Vol 9, No 2 (2025): Economic And Financial Institutions
Publisher : Nurul Jadid University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33650/profit.v9i2.11895

Abstract

This study's primary goal is to investigate how institutional ownership and intellectual capital affect the financial performance of pharmaceutical businesses that are listed on the Indonesia Stock Exchange (IDX) between 2019 and 2023. In order to evaluate the association between the variables, this study uses a quantitative approach that starts with descriptive statistical analysis and ends with panel data regression. Purposive sampling was used to choose ten pharmaceutical sub-sector enterprises from the population, which is made up of businesses in the healthcare industry. The firms' yearly financial reports, which were retrieved from the official IDX website, provided secondary data. The Fixed Effect Model (FEM) strategy was selected based on the outcomes of model testing. The results show that institutional ownership and intellectual capital have no discernible impact on pharmaceutical businesses' financial success. This implies that institutional ownership and intellectual capital have not yet reached their full potential in improving business performance.