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Pengaruh Sistem Informasi Piutang Terhadap Pengendalian Internal Piutang: Studi Pada Salah Satu RSU Di Kota Bandung Widyatami Regine; Tri Ningsih; Djadjun Juhara; R. Deni Purana
Majalah Bisnis & IPTEK Vol. 15 No. 1 (2022): Majalah Bisnis & IPTEK
Publisher : Pusat Penelitian dan Pengabdian Pada Masyarakat (P3M) STIE Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55208/kqbx6065

Abstract

This research aims to know whether there is a significant influence of the accounts receivable system on the internal control of accounts receivable at one of the General Hospitals in Bandung because accounting information systems add value to the organization with accurate, relevant, and timely information. This activity does so that the company's operations become more effective and efficient. Requires internal control as an organizational plan and method for safeguarding assets from fraud and error. The research method used is descriptive and verification methods. The data collection technique distributes questionnaires to 30 employees at one General Hospital in Bandung and processes data using simple linear regression analysis techniques. Based on the research shows that linear regression obtains the equation Y = 3.179 + 0.926X. This result shows that X has a positive and powerful effect on Y. In addition, the accounts receivable system contributes 84% to the internal control of accounts receivable. In comparison, the remaining 16% are other factors not examined. Considering that the accounts receivable system affects the internal control of accounts receivable, the management must further improve the application of the accounts receivable system to create good and more optimal receivables internal control than before.
Pengaruh Pertumbuhan Perusahaan Dan Profitabilitas Terhadap Nilai Perusahaan Pada Perusahaan Sektor Property Yang Terdaftar Di Bursa Efek Indonesia Periode 2012-2016 Achmad Setya Nugraha; Maulana Yusup; Djadjun Juhara
Majalah Bisnis & IPTEK Vol. 11 No. 2 (2018): Majalah Bisnis & IPTEK
Publisher : Pusat Penelitian dan Pengabdian Pada Masyarakat (P3M) STIE Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55208/4qpvxh89

Abstract

The value of the firm is investor’s perception towards the firms success level which is related to supply and demand that reflected the price of the stock. The high value of the firm will make the investors believe not only the present condition of the firm, but also the prospect of the future firm’s performance. Based on the previous relevant researches, there are some factors can influence the value of the firm, such as: decision of funding, dividend policy, investment decision, firm’s growth, leverage, profitability, firm’s size, etc. Some of the factors have relationship and influence towards the inconsistency value of the firm, so this research aimed to finding out the influence of firm’s growth (Total Assets Growth) and profitability (ROE) towards value of the firm (PBV) at property sector of Indonesia Stock Exchange. The population of this research was the property sector registered at Indonesia Stock Exchange from 2012 to 2016. To determine samples was using purposive sampling method with some fixed criteria such as: firms was listed at property real-estate sector before 2011, periodically released their financial report with representatives ratio used in this research and total 12 firms for samples. The data used was the secondary data which was obtained from MNC Securities program MNC Trade from 2012 to 2016. The analysis instrument is panel data regression and using EViews 9 for tool. This research shows both firm’s growth and profitability influence positive and significant with total 79.45%. It it recommended for the investor to look after the positive