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THE APPLICATION OF INVENTORY ACCOUNTING INFORMATION SYSTEMS AT MANUFACTURING ENTERPRISES Marliyati Marliyati; Siti Mutmainah; Zulaika Putri Rokhimah; Novitasari Eviyanti; Retno Winarti
Applied Accounting and Management Review (AAMAR) Vol 1, No 1 (2022): APPLIED ACCOUNTING AND MANAGEMENT REVIEW (AAMAR)
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (137.094 KB) | DOI: 10.32497/aamar.v1i1.3902

Abstract

Accounting Information System for material inventory is a very important part for manufacturing companies to carry out supervision in order to avoid risks during the production process. Internal control over material inventory is expected to be able to reduce the possibility of collusion, human error and various other frauds on material inventory. To avoid this, it is necessary to know the internal control system for raw material inventory. Every activity that involves the inventory of materials must be guided by standard operating work procedures attached to an adequate internal control system. All management and employees of manufacturing companies have roles and responsibilities in improving the quality and implementation of the internal control system, as well as the supervisory function.
PREPARATION A CASH FLOW STATEMENT AT THE MURIA COOPERATIVE, KUDUS REGENCY IN 2021 Bernika Artamevia; Didiek Susilo Tamtomo; Zulaika Putri Rokhimah
Applied Accounting and Management Review (AAMAR) Vol 1, No 2 (2022): APPLIED ACCOUNTING AND MANAGEMENT REVIEW (AAMAR)
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (228.03 KB) | DOI: 10.32497/aamar.v1i2.4164

Abstract

The purpose of this research is to compile and analyze cash flow reports at the Muria Cooperative Kudus Regency in 2021. The data used in the preparation of this research are secondary data, namely comparative balance sheets as of December 31, 2021 and 2020, remaining operating result for the year ended December 31, 2021, and selected data transactions in the form of a list of fixed assets in 2021 and the distribution of the remaining operating results in 2020. Data collection was obtained through interviews and documentaries. The data processing method used is description and exposition. The result of the preparation of this research is that the Cash Flow Statement at the Muria Cooperative Kudus Regency in 2021 has been prepared and in positive cash flows from operating activities and investing activities, and negative cash flows from financing activities. Muria Cooperative Kudus Regency in 2021 has a free cash flow of Rp 13.416.912, shows that the cooperative uses cash flow from operating activities to support operational needs and business development. Muria Cooperative’s cash shows good condition and is in a growing phase in business development.
Analysis of the Influence of Financial Performance on the Value of Sharia Banking Companies in Indonesia Zulaika Putri Rokhimah; Novitasari Eviyanti; Aditya Rizqi Senoaji
Economics Studies and Banking Journal (DEMAND) Vol. 1 No. 1 (2024): Economics Studies and Banking Journal (DEMAND)
Publisher : Penelitian dan Pengembangan Ilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62207/t44cxk75

Abstract

This research aims to test and analyze the influence of financing to deposit ratio (FDR), capital adequacy ratio (CAR), return on assets (ROA), non-performing financing (NPF), operating expenses and operating income (BOPO) on firm value (PBV). . This research was conducted on Sharia Banking in 2019-2021. This research is quantitative research and uses secondary data taken through financial reports taken by purposive sampling. The samples obtained were 33 data. The data analysis method was carried out using the SPSS program. The analytical tool used in this research is multiple linear regression analysis. The research results show that FDR, ROA and BOPO have a negative effect on company value, while CAR and NPF have a positive effect on company value.