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All Journal EDUNOMIC : JURNAL ILMIAH PENDIDIKAN EKONOMI FAKULTAS KEGURUAN DAN ILMU PENDIDIKAN JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi)
Eni Nurhaedin
Universitas Padjadjaran
Computer Science & IT Economics, Econometrics & Finance Education Social Sciences

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Pengaruh Perputaran Kas dan Perputaran Piutang Terhadap Profitabilitas Pada Perusahaan Biro Perjalanan Wisata yang Terdaftar di BEI Eni Nurhaedin
Edunomic : Jurnal Ilmiah Pendidikan Ekonomi Fakultas Pendidikan dan Sains Vol. 7, No. 1 (2019): Edisi Maret
Publisher : FKIP Unswagati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/ejpe.v7i1.1846

Abstract

Dalam pelaksanaan aktivitas bisnis, perusahaan harus dapat menggunakan dan mengelola kas dan piutang secara bijaksana agara perusahaan memperoleh keuntungan. Hal ini karena kas dan piutang merupakan unsur aktiva yang paling likuid. Informasi mengenai kas dan piutang sebuah perusahaan dapat berguna untuk mengetahu sejauh mana kemampuan perusahaan menghasilkan keuntungan. Penelitian ini bertujuan untuk menganalisis pengaruh perputaran kas dan perputaran piutang terhadap tingkat profibilitas yang diwakili oleh return on investment pada perusahaan biro perjalanan wisata yang terdaftar dibursa efek Indonesia selama periode 2010-2015 yang berjumlah 5 perusahaan dengan jumlah sampel 4 perusahaan. Penelitian ini menggunakan pendekatan kuantitatif dengan metode deskriptif verifikatif  yang menggunakan data sekunder atas laporan keuangan perusahaan pada tahun 2010 – 2015 yang diterbitkan oleh perusahaan biro perjalanan wisata yang terdaftar di Bursa Efek Indonesia. Metode statistik yang digunakan adalah analisis regresi linier berganda pada tingkat signifikansi 4,892%. Hasil dari penelitian ini menunjukan secara parsial kas berpengaruh signifikan dan piutang berpengaruh tidak signifikan terhadap tingkat profibilitas. Secara simultan kas dan piutang berpengaruh signifikan terhadap profibilitas.
Analysis of Factors Affecting the Quality of Internal Audit Eni Nurhaedin; Srihadi Winarningsih; Devianti Yunita Harahap
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 5 No 2 (2021): August
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v5i2.1556

Abstract

The role of state-owned enterprises (BUMN) to provide contribution to the growth of the economy in which case it will impact on the improvement of the welfare of the people of Indonesia. One of the of the role of internal auditors who are qualified are participating as well as provide assistance to the company to minimize the errors that may occur. This study re-tested the factors - factors that affect the quality of internal audit. The research method uses descriptive verification method with quantitative approach. Samples of research this is Internal Auditors and Committee on Audit in the BUMN office center r in West Java. The type of data used in this study is the primary data source in the questionnaire form. Research is using path analysis to test the construct paths are tested by empirical or not. The data were processed using the Statistical Package for Social Sciences (SPSS) program. Results of the study showed that objectivity is not influenced positive in significant the quality of Internal Audit, Integrity and Competence are partially influenced positive in significant to the quality of Internal Audit. And simultan there is influence positively in significant from Objectivity, Integrity and Competence of the Quality of Internal Audit.
The Balanced Scorecard and Strategy Map Eni Nurhaedin; Bima Chandra Widiya Utama; Rachmad Widodo
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 5 No 3 (2021): December
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v5i3.1736

Abstract

Measuring future executive performance requires a comprehensive measure that includes 4 (four) perspectives, namely: the financial perspective provides an overview of financial goals, the customer perspective provides an overview of market segments, the internal business process perspective provides an overview of achieving company goals, learning, and growth perspective. The application of the balanced scorecard method to measure the performance of PT Segara Tours & Travel can be applied to measure the performance of all elements or parts of PT Segara Tours & Travel. Travel and Company scorecards can be used as a reference for performance appraisals which contain performance measures that have been mapped into responsible departments at PT Segara Tours & Travel.
Co-Authors Bima Chandra Widiya Utama Devianti Yunita Harahap Rachmad Widodo Srihadi Winarningsih