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All Journal Referensi : Jurnal Ilmu Manajemen dan Akuntansi JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Ekonam : Ekonomi, Akuntansi dan Manajemen Majalah Bisnis & IPTEK
Dedi Karmana
POLITEKNIK LP3I BANDUNG
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Journal : Majalah Bisnis

 1 
PERANAN SISTEM INFORMASI AKUNTANSI PENJUALAN KREDIT DALAM MENINGKATKAN EFEKTIVITAS PENGENDALIAN INTERN PENJUALAN KREDIT PADA PT KERTAS PADALARANG (PERSERO) Dedi Karmana
Majalah Bisnis & IPTEK Vol 10 No 2 (2017): Bisnis dan Iptek
Publisher : Pusat Penelitian Dan Pengabdian Masyarakat (P3M) STIE Pasundan Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (378.966 KB)

Abstract

The aim of this research is to know how credit sales accounting information system can be applied to PT Kertas Padalarang (Persero), to know how effectiveness of internal control of credit penjulan at PT Kertas Padaralang (Persero), and to know how far the role of accounting information system of credit sales in support effectiveness of internal control of credit sales at PT Kertas Padalarang (Persero). The result of research on PT Kertas Padalarang (Persero) by using Spearman Rank correlation analysis from twenty (20) respondent questionnaire source, correlation calculation (rs = 0.85) indicates strong role between credit sales accounting information system with effectiveness of internal control credit sales. Meanwhile, when viewed from the calculation coefficient of determination that is equal to 72% in accordance with the criteria role means that the variable accounting information system credit sales play a role against the effectiveness of internal control of credit sales, and 28% influenced by other factors not examined. The relevance of the two variables above can also be seen from the significance of the relationship ie thitung = 6.934, greater than ttable = 2.399 which means H0 is rejected and H1 accepted means that the influence between X variable (credit sales accounting information system) and variable Y (effectiveness internal control of credit sales). From the result of hypothesis testing by using Rank Spearman analysis can be concluded that "credit sales accounting information system implemented has a big role in supporting effectiveness of internal control of credit sales". Keywords: accounting information system, credits, internal control.
ANALISIS KINERJA KEUANGAN BERDASARKAN RASIO ARUS KAS PADA PT PRIMARINDO ASIA INFRASTRUCTURE, TBK. TAHUN 2015 – 2019 YANG TERDAFTAR DI BURSA EFEK INDONESIA Dedi Karmana; Sakti Muda Nasution; Mira Ismirani Fudsy
Majalah Bisnis & IPTEK Vol 14 No 2 (2021): Majalah Bisnis & IPTEK
Publisher : Pusat Penelitian Dan Pengabdian Masyarakat (P3M) STIE Pasundan Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (28.641 KB) | DOI: 10.55208/bistek.v14i2.232

Abstract

This study aims to determine how the financial performance based on the cash flow ratio at PT Primarindo Asia Infrastructure, Tbk. 2015 – 2019 Listed on the Indonesia Stock Exchange. The research method used is a quantitative method where after all the required data has been collected, the next step is to analyze the collected data to be understood and processed in the form of explanations. After analyzing and discussing the problem, the authors conclude that the cash flow ratio shows poor financial performance, because the average ratio decreases and is below 1. There are only 2 ratios that are considered good, namely the operating cash flow ratio to interest and cash flow ratio operations to capital expenditures.
Co-Authors Budi Lesmana Dadad Zainal Musadad Mira Ismirani Fudsyi Novianti Indah Putri Ryan Noer Sofia Sakti Muda Nasution Zen Munawar