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All Journal Riset Manajemen dan Akuntansi Fokus Ekonomi Jurnal STIE Semarang (Edisi Elektronik)
Sri Wiranti Setiyanti
Prodi Akuntansi, Sekolah Tinggi Ilmu Ekonomi Semarang
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

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PENGARUH AUDIT OPERASIONAL DAN PENGENDALIAN INTERNAL TERHADAP EFEKTIVITAS PELAYANAN KESEHATAN PADA RUMAH SAKIT UMUM FASTABIQ SEHAT PKU MUHAMMADIYAH PATI Zumrotun Nafi’ah; Sri Wiranti Setiyanti
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 13, No 2: Desember 2018
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.13.2.358-368

Abstract

The hospital is a health institution engaged in the field of services that are required to create good health services in operational services. In creating good service, research is needed. This study aims to determine (1) the influence of Operational Audit on the Effectiveness of Health Services at the Hospital (2) the influence of Internal Control on the Effectiveness of Health Services at the Hospital (3) Pengauh Audit Operational and Internal Control on Health Services Effectiveness at the Hospital.The selected population is all employees at RSU Fastabiq Sehat PKU Muhammadiyah Pati which amounted to 200 people. Sampling technique using purposive sampling technique with sample amounted to 90 people. Variabe in this research is operational audit, internal control, and effectiveness of health service. Data collection techniques through questionnaires. Data analysis methods include analytical prerequisite test and hypothesis test. Prerequisite test analysis includes linearity test, multicollinearity test and heteroscedasticity test. Hypothesis test in this research using multiple regression analysis, coefficient of determination, partial test (t test) and simultaneous test (F test).Considering the multiple linear regression model, Y = 6,229 + 0,237X1 + 0,594 X2. The results of this study indicate that the Operational Audit and Internal Control there is a positive and significant influence on the Effectiveness of Health Services at the Hospital.Based on the results of the study, it is recommended that Fastabiq Health Hospital PKU Muhammadiyah Pati should add a good medical tool so that the services provided to be more effective. As well as Accounting and Management Information Systems owned by the hospital should be developed better again to improve internal control of the hospital, so as to improve the effectiveness of health services at the hospital.
ANALISIS SISTEM AKUNTANSI PENERIMAAN KAS DARI PIUTANG DALAM MENDUKUNG SISTEM PENGENDALIAN INTERNAL PADA PRIMKOP POLRESTABES SEMARANG Sri Wiranti Setiyanti; Marhamah Marhamah; Puas Cahyadi
Riset Manajemen dan Akuntansi Vol 13, No 1 (2022): Vol. 13, No. 1, 2022
Publisher : STIE Atma Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36600/rma.v13i1.258

Abstract

The viability of a business can be maintained if the management is able to maintain or develop performance improvements, one of which is by paying attention to the management of the company's accounting system. Currently Primkop Polrestabes Semarang has implemented an accounting system and internal control, but it still has some weaknesses. The purpose of this study was to determine the application of the accounting system for cash receipts from receivables and to determine the application of the internal control system to the accounting system for cash receipts from receivables at Primkop Polrestabes Semarang. The population in this study were the administrators and employees of Primkop Polrestabes Semarang as many as 19 people with a sample of 4 people at Primkop Polrestabes Semarang. The data collection method used is documentation. The data analysis method used is descriptive qualitative. The results showed that there were still some weaknesses in the accounting system for cash receipts from receivables at Primkop Polrestabes Semarang, namely cash was not fully deposited into the bank and deposits were not made immediately but cumulatively once a month. Accounting system for cash receipts from cash sales, there needs to be a warehouse function and a delivery function so that the amount of inventory can be controlled. It is necessary to deposit money to the bank in order to minimize the risk of loss and the risk of misuse. The internal control system for cash receipts from receivables is in accordance with the theoretical concept.
ANALISIS PENERAPAN (SAK) 102 TENTANG PEMBIAYAAN MURABAHAH PADA KOPERASI JASA KEUANGAN SYARIAH (KJKS) IBU MANDIRI UNGARAN Sri Wiranti Setiyanti; Penta Widyartati; Susanti Cahyaning Dwi Utami
JURNAL STIE SEMARANG Vol 15 No 2 (2023)
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33747/stiesmg.v15i2.637

Abstract

At this time the development of Islamic financial institutions is growing so rapidly. This can be seen from the many Islamic banks and other Islamic financial institutions such as Islamic Financial Services Cooperatives (KJKS). For the sake of transparency, accountability and comparability of sharia financial reports, it is necessary to have SAK syariah which regulates it, especially SAK 102, but there are still many KJKS that have not implemented it. The purpose of this study was to determine the suitability between the application of murabahah financing accounting with SAK 102 at KJKS Ibu Mandiri Ungaran. The informants in this study were managers and tellers at KJKS Ibu Mandiri. The research variables are murabahah financing at KJKS and SAK 102. Data collection methods are interviews and documentation to collect data about the application of murabahah financing accounting. Methods of data analysis using descriptive qualitative method. The results of the study show that KJKS has not fully implemented SAK 102. Because the recognition of receivables, calculation of fines, presentation and disclosure of murabahah financing is not in accordance with SAK 102. The advice given is KJKS Ibu Mandiri to carry out murabahah financing accounting in accordance with SAK 102 related to recognition, measurement, presentation and disclosure.
ANALISIS HARGA SAHAM PERUSAHAAN JAKARTA ISLAMIC INDEX YANG TERDAFTAR DI BEI TAHUN 2018-2022 Leni Putriyani; Sri Wiranti Setiyanti; penta widyartati
JURNAL STIE SEMARANG Vol 16 No 1 (2024): Jurnal STIE SEmarang
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33747/stiesmg.v16i1.695

Abstract

In the era of globalization and free markets, there is a lot of intense competition between business actors to maintain the continuity of their companies by increasing capital in the form of debt or issuing shares. Looking at market capitalization growth where there are ups and downs in stock prices that are influenced by several factors, one of which is financial ratios. The purpose of this study is to determine the Effect of Current Ratio, Return on Asset and Debt to Equity Ratio on the Share Price of Jakarta Islamic Index Companies listed on the IDX for the 2018-2022 period. The population in this study is 30 companies included in the Jakarta Islamic Index group listed on the Indonesia stock exchange for the 2018-2022 period. The sampling method in this study uses purposive sampling and ampelous that meets the criteria in this study are 15 (fifteen) companies. The variables used in this study are Current Ratio (X 1), Return on Assets (X 2), Debt to Equity Ratio (X3) and Stock Price (Y). The data used in this study are secondary data from www.idx.co.id and www.finance.yahoo.com. The analytical method in this study uses quantitative descriptive and hypothesis testing using multiple linear regression analysis methods with SPSS 24 tools. The results showed that the Current Ratio (X 1) did not have a significant effect on the stock price with a significant value of 0.777 > 0.05, Return on Asset (X 2) had a significant effect on the stock price with a significant value of 0.008 < 0.05, and the Debt to Equity Ratio (X3) did not have a significant effect on the stock price with a significant value of 0.383 > 0.05. The advice in this study is for potential investors who want to invest their funds must pay attention to and weigh Return on Assets because in this study it is proven to affect the share price of companies listed on the Jakarta Islamic Index on the IDX for the 2018-2022 period, besides that investors must also pay attention to other financial performance and must pay attention to company performance and The overall economic condition of the company that can have an impact on capital market conditions. For further researchers, it is recommended to increase financial ratios, increase the number of populations or samples and increase the period of more extended research so that it is expected to provide better research results and can expand research.
Co-Authors Leni Putriyani Marhamah Marhamah penta widyartati Penta Widyartati Puas Cahyadi Susanti Cahyaning Dwi Utami Zumrotun Nafi’ah