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All Journal Journal of Business, Accounting and Finance
Lisna Lisnawati
Universitas Sebelas April
Economics, Econometrics & Finance

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 1 
Effect of Internal Control System and Procedure Inventory Management Accounting Arni Nuril Bisaroh; Lisna Lisnawati; Ahmad Andy Adinegara
Journal of Business, Accounting and Finance Vol. 4 No. 1 (2022): Journal of Bussines Accounting and Finance
Publisher : LPPM Universitas Sebelas April

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Abstract

Along with the development of the times, the progress of science and technology is experiencing increasingly rapid changes which make the awareness of health knowledge higher. This makes the Puskesmas, which is a health organization, strive to provide the best and quality services. One of the factors that play a role in the quality of Puskesmas services is the management of drug supplies carried out by the Puskesmas. It is very important to manage the supply of drugs and medical materials to prevent stock outs and overstocks in purchasing drugs and medical materials. Regulation of the Minister of Health of the Republic of Indonesia Number 74 of 2016 regulates pharmaceutical service standards at Puskesmas including the management of pharmaceutical preparations. The management is one of the pharmaceutical service activities, which starts from planning, requesting, receiving, storing, distributing, destroying and withdrawing, controlling, administration (recording and reporting) as well as monitoring and evaluation.
The Effect of Consumer Price Index And The Amount Of Money Circulation On Net Assets Value Of Sharia Mutual Funds Yayang Kirana Dewi; Fanji Farman; Lisna Lisnawati
Journal of Business, Accounting and Finance Vol. 1 No. 1 (2019): Journal of Bussines Accounting and Finance
Publisher : LPPM Universitas Sebelas April

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This study entitled "The Effect of Consumer Price Index and the Money Supply on Net Asset Value of Islamic Mutual Funds", This study aims to analyze the effect of the Consumer Price Index and the Money Supply on the Net Asset Value of Islamic Mutual Funds. The method used in this research on Islamic Mutual Funds uses a quantitative approach. The data collection technique used is by using the saturated sampling method. The type of data used is secondary data. While the data analysis techniques used are descriptive statistics, normality test, heteroscedasticity test, multicollinearity test, autocorrelation test, multiple regression analysis, coefficient of determination test and hypothesis testing. partial does not affect the Net Asset Value of Islamic Mutual Funds in Indonesia with a comparison of tcount < ttable or -0.029 < 1.01410, while the amount of money in circulation partially affects the Net Asset Value of Islamic Mutual Funds with a comparison of tcount > ttable or 21.506 > 1.01410 . Simultaneously the Consumer Price Index and the Money Supply have a significant effect on the Net Asset Value of Islamic Mutual Funds with a comparison of fcount > ftable or 409.297 > 3.20. The conclusion is that the consumer price index has no significant effect on the net asset value of Islamic mutual funds. Meanwhile, partially, the money supply has a significant effect on the net asset value of Islamic mutual funds. And simultaneously the consumer price index and the money supply affect the net asset value of Islamic mutual funds.
The Effect Of Third Party Funds, Loan To Deposit Ratio, Non Performing Loans And Return On Assets On The Amount Of Credit Distribution Pela Sopilah; Apiatno; Lisna Lisnawati
Journal of Business, Accounting and Finance Vol. 2 No. 1 (2020): Journal of Bussines Accounting and Finance
Publisher : LPPM Universitas Sebelas April

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Abstract

Banks are financial institutions that work as intermediaries by receiving money deposits from the public and then flowing them back in the form of credit. The background of this research is that the distribution of credit provided by banks is not optimal, so this research was conducted to obtain empirical evidence about the effect of Third Party Funds, Loan to Deposit Ratio, Non Performing Loans and Return On Assets on Total Credit Distribution. This research was conducted at PT. Bank Rakyat Indonesia (Persero) Tbk period 2015-2019. The method of data collection in this research is by downloading the financial statements on the website of PT. Bank Rakyat Indonesia. The data analysis method used in this study used descriptive statistical analysis, normality test, and multiple linear regression analysis. The tests that have been carried out in this study have shown that Third Party Funds, Loan to Deposit Ratio, Non Performing Loans have a significant positive effect on the amount of credit disbursement. Meanwhile, Return on Assets has a significant negative effect on the amount of lending
Influence Of Profitability, Company Size And Sales Growth Tax Avoidance Against Yulia Maelani; Lisna Lisnawati; Fanji Farman
Journal of Business, Accounting and Finance Vol. 3 No. 1 (2021): Journal of Bussines Accounting and Finance
Publisher : LPPM Universitas Sebelas April

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Tax avoidance is an effort to minimize the tax burden by utilizing the legal loopholes of law provisions of the taxation. Tax avoidance proxies with the Cash Effective Tax Rate (CETR). This study aims to determine the effect of profitability, company size and sales growth on tax avoidance on property and real estate subsector companies listed on the Indonesia Stock Exchange. The research method used in this research is descriptive quantitative. The population in this study is a property and real estate subsector company listed on the Indonesia Stock Exchange with a sample of research selected based on purposive sampling of 23 companies. The data collected is secondary data. The data analysis method used is multiple linear analysis. The results showed that profitability, company size, and sales growth simultaneously influenced on tax avoidance. Partially, profitability affects tax avoidance. The size of the company affects tax avoidance. Sales growth has no effect on tax avoidance
The Effect Of Taxpayer Compliance On The Realization Of Parking Tax Revenue In Sumedang Regency Ai Nunung Sri Haryati Haryati; Erpi Rahman; Lisna Lisnawati
Journal of Business, Accounting and Finance Vol. 3 No. 2 (2021): Journal of Bussines Accounting and Finance
Publisher : LPPM Universitas Sebelas April

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The main problem in this research is the not optimal Parking Tax. Parking tax is a type of regional tax that is quite potential as a source of revenue for the City of Sumedang. The purpose of this study was to determine the effect of taxpayer compliance on the realization of parking tax revenues in Sumedang Regency. This research method uses descriptive survey method with a quantitative approach. The population in this study was all parking taxpayers in Sumedang Regency by taking saturated sampling techniques. The data source is a type of primary data with a questionnaire as an instrument given to 73 respondents with a Likert scale of 1 to 5. The statistical method used is a simple linear regression analysis. This study shows there is a strong correlation between taxpayer compliance with the realization of parking tax revenues by 76.1%. The coefficient of determination of the remaining 57.9% of 42.1% is influenced by other factors not discussed in this study. The results of the regression analysis are expressed by the equation Y = 13,995 + 0,692x with a tcount of 9,884> a table of 1,66660 with the hypothesis of this study accepted.
Co-Authors Ahmad Andy Adinegara Ai Nunung Sri Haryati Haryati Apiatno Arni Nuril Bisaroh Erpi Rahman Fanji Farman Pela Sopilah Yayang Kirana Dewi Yulia Maelani