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All Journal ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Putri, Firdianti Permata
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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PENGENDALIAN INTERNAL PENDAPATAN PADA HOTEL MERCURE SURABAYA GRAND MIRAMA Putri, Firdianti Permata; Sari, Rida Perwita
Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 2 No. 10 (2024): Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi

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Abstract

Penelitian ini bertujuan untuk mengetahui tentang pengendalian internal pendapatan di Hotel Mercure Surabaya Grand Mirama, dengan fokus pada penggunaan sistem Visual Hotel Program (VHP) yang menggunakan masking dalam transaksi kartu kredit. Menggunakan metode kualitatif pendekatan deskriptif, studi ini mendalami proses pembukuan pembayaran kartu kredit, implementasi masking, serta peran pengendalian dan audit internal dalam memitigasi risiko fraud dan meningkatkan keamanan data. Hasil menunjukkan bahwa integrasi sistem VHP dengan teknik masking merupakan komponen kritis dalam manajemen keuangan hotel modern, melibatkan verifikasi ketat dan perlindungan data sensitif. Audit internal berperan crucial dalam mengevaluasi efektivitas kebijakan masking. Implementasi sistem ini terbukti meningkatkan keamanan informasi, efisiensi operasional, dan kepercayaan pelanggan, yang berdampak positif pada kinerja keuangan hotel secara keseluruhan.
Pengaruh Return on Asset, Debt to Equity Ratio, Earnings per Share terhadap Harga Saham Perbankan Putri, Firdianti Permata; Susilowati, Endah
ARBITRASE: Journal of Economics and Accounting Vol. 6 No. 3 (2026): March 2026
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v6i3.2846

Abstract

This study aims to examine the effect of financial performance proxied by Return on Assets (ROA), Debt to Equity Ratio (DER), and Earnings per Share (EPS) on stock prices of banking companies included in the IDX80 index for the 2020–2024 period. This research employs a quantitative approach using multiple linear regression analysis. The sample consists of seven banking companies selected through purposive sampling, resulting in 35 observations. Secondary data were obtained from annual financial statements and stock price data published by the Indonesia Stock Exchange and analyzed using SPSS version 25. The results indicate that ROA and DER do not have a significant effect on stock prices, while EPS has a significant negative effect. Simultaneously, ROA, DER, and EPS do not significantly affect stock prices. The coefficient of determination shows that the model explains a relatively small portion of stock price variation, suggesting that other factors outside the model influence IDX80 banking stock price.
Co-Authors Endah Susilowati Rida Perwita Sari