Jurnal Ilmiah Manajemen, Ekonomi dan Bisnis

ANALISIS PENERAPAN SISTEM PENGENDALIAN INTERN ATAS PERSEDIAAN BARANG DAGANG PADA CV SAHABAT KARTINI CABANG TEGAL

Mohammad Syahrul Anan , Bahri Kamal, Aryanto Aryanto — Wed, 15 May 2024 00:00:00 +0800

As technology develops in the business world, the competition in the business world increases. Problems regarding inventory such as axcess or shortage of stock. Inventory is one of the important assets that must be owned by the company, because inventory is one of the largest assets owned by a trading company. Therefore, the company must have good internal control to minimize the risk of big losses for the company, especially for CV Sahabat Kartini Tegal. The study aims ro determine the procedures for controlling merchandise at CV Sahabat Kartini Tegal, and to find out the application of an internal control system for the merchandise inventory at CV Sahabat Kartini Tegal. This study used a descriptive qualitative method. Data collection techbiques used were observastion, interview, and literature. The result of the study showed that the implementation of the internal control system for the CV Sahabat Kartini Tegal is in accordance with COSO (Committee Of Sponsoring Organization) but from the live existing components slogans and production styles, multiple tasks that make control activity components not appropriate and lack of inventory control not done regulary only done at the and of the month.

Analisis Efektivitas Dan Kontribusi Pajak Mineral Bukan Logam Dan Batuan Dalam Meningkatkan Pendapatan Asli Daerah Kabupaten Tanjung Jabung Timur

Usdeldi Usdeldi, Atar Satria Fikri, Ika Jasuma Putri — Mon, 13 May 2024 09:24:14 +0800

This study aims to determine how the effectiveness and contribution of Non-Metal and Rock Minerals tax in increasing the PAD of East Tanjung Jabung Regency, as well as knowing the obstacles in the PMBLB collection process. This research was conducted in Bakeuda, East Tanjung Jabung Regency in the 2018-2022 period. This research uses Quantitative Descriptive method. The data in this study is in the form of targets and realization of PMBLB in 2018-2022 as well as targets and realization of Regional Tax revenues of East Tanjung Jabung Regency in 2018-2022. The percentage of effectiveness rate and contribution of PMBLB is calculated using the effectiveness and contribution ratio formula. The results showed that from 2018-2022 the target and realization of PMBLB experienced instability with varying levels of effectiveness and contribution. The highest effectiveness rate of PMBLB acceptance occurred in 2021 at 58.19% with ineffective criteria and the lowest in 2020 at 22.21% with ineffective. The level of PMBLB's contribution in increasing PAD is still very lacking, during 2018-2022 with an average contribution of 0.71%. Obstacles in the PMBLB collection process include lack of taxpayer awareness, the number of miners who do not have permits, and lack of human resources in Bakeuda, East Tanjung Jabung Regency.

Pengaruh Opini Audit Ukuran Kap Dan Profitabilitas Terhadap Auditor Switching Dengan Financial Distress Sebagai Variabel Moderasi

Arbaini Dwi Saputri, Hansen Rusliani, Efni Anita — Mon, 13 May 2024 09:35:52 +0800

This study aims to determine how the effect of audit opinion, KAP size and profitability on auditor switching with financial distress as a moderating variable. This research was conducted on companies registered on the Jakarta Islamic Index (JII) for 2019-2021. The theory used in this research is agency theory. The method of determining the sample using purposive sampling which consists of 11 companies. This study used a quantitative method with data analysis methods, namely using logistic regression which was processed with the SPSS Ver. application. 26. The results of this study indicate that audit opinion has a significant negative effect on auditor switching. KAP size and profitability has no effect on auditor switching. Financial distress is not able to moderate the effect of audit opinion, KAP size and profitability on auditor switching in companies listed on the Jakarta Islamic Index (JII) in 2019-2021.