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Pengaruh Sistem Informasi Akuntansi Penerimaan Kas Terhadap Pengendalian Intern Penerimaan Kas : (Studi pada salah satu perusahaan penginapan di Kabupaten Bandung Barat) Galih Muhamad; Djajun Juhara; Annita Jannah; Adam Ramdhani
Acman: Accounting and Management Journal Vol. 1 No. 2 (2021): Acman: Accounting and Management Journal
Publisher : Center of Research, STIE Pasundan, Bandung, Indonesia.

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (31.902 KB) | DOI: 10.55208/aj.v1i2.24

Abstract

The role of accounting information systems and internal control in an organization is critical in presenting information related to business decisions. Therefore, the effectiveness of the accounting information system and internal control must facilitate the decision-making process by the management. This research departs from the problems that occur in the internal control of cash receipts which are thought to be caused by the ineffectiveness of the cash receipts accounting information system. This study aims to determine the effect of the cash receipts accounting information system on the internal control of cash receipts. The research method used is a survey method on 30 employees of a lodging service company. A simple regression analysis technique was used to answer the problem formulation. The results showed a significant effect of cash receipts accounting information systems on internal control of cash receipts. The study results recommend that the company further improve the accounting information system of cash receipts and internal control of cash receipts to achieve organizational goals.
Pengaruh Sistem Informasi Pembelian Tunai Terhadap Pengendalian Internal Pembelian Barang: Studi pada salah satu Yayasan Pendidikan di Kota Bandung Erick Erick; Indah Damayanti; Roro Endah Kumalasari; Annita Jannah
Acman: Accounting and Management Journal Vol. 2 No. 1 (2022): Acman: Accounting and Management Journal
Publisher : Center of Research, STIE Pasundan, Bandung, Indonesia.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55208/aj.v2i1.33

Abstract

This article aims to determine the magnitude of the influence of cash purchase information systems on internal control of purchasing goods at one of the educational foundations in the city of Bandung. Respondents are employees directly related to the purchase of goods as many as 35 employees. The researcher uses the correlation coefficient analysis technique, simple regression, and the coefficient of determination to determine the magnitude of the influence of the cash purchase information system on the internal control of purchasing goods. The calculation results show a significant effect of cash purchase information systems on internal control of purchasing goods. Recommendations from the research suggest improving the control environment, controlling activities, understanding risks, informing and communicating well from each individual or organization, and carrying out effective monitoring. In addition, improving the management system on purchase documents and others to be sustainable properly, such as archiving proof of purchase in physical form or stored in computer-based information technology.
PENGARUH KOMPENSASI, PENGEMBANGAN KARIER, DAN DISIPLIN KERJA TERHADAP KINERJA PEGAWAI DINAS PENDAPATAN DAERAH KOTA CIMAHI Annita Jannah Jannah; Bulan Tati Fitria; Endang Hadiat
Jurnal Ekonomi, Bisnis & Entrepreneurship (e-Journal) Vol 8 No 2 (2014): Jurnal Ekonomi, Bisnis & Entrepreneurship
Publisher : Pusat Penelitian dan Pengabdian Masyarakat (P3M) STIE Pasundan Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (457.352 KB)

Abstract

The aim of this study were 1) to determine the compensation received by employees of the Department of Education Cimahi, 2) to determine the discipline of work, 3) to determine the employee's career development, 4) to determine the influence of compensation, work discipline, and career development to performance, 5) to determine the influence of compensation to the employee, 6) to determine the influence of labor discipline to employee performance, 7) to determine the influence of career development to employee performance Revenue Service Cimahi. This research was conducted in the Department of Revenue Cimahi by taking a sample of 55 people who come from the staff of the Department of Revenue Cimahi. The results obtained answers that compensation Revenue Service Cimahi pretty good category, regarding career development in general, respondents expressed in the category quite well, while the employee is disciplined in either category, and employee performance Cimahi Revenue Service in the good category. In this study the results in partial compensation, career development and work discipline each had an impact on employee performance by 0.411; 0.216; 0.054. Simultaneously variable compensation, career development and work discipline influence on employee performance Revenue Service Cimahi of 0.685 or 68.5%, while the balance of 0.315 or 31.5% is determined by other variables not examined. Keywords: compensation; career development; work discipline; performance