Browsing by Author "Novatiani, R. Ait"

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    ANALISIS PENERAPAN KODE ETIK PROFESI PADA KANTOR AKUNTAN PUBLIK (KAP) DI KOTA BANDUNG
    (Jurnal Ekono-Insentif (Jurnal Ilmiah bidang Ilmu Ekonomi), Kopertis Wilayah IV Jawa Barat - Banten,, 2017-10) Novatiani, R. Ait; Kusumah, R. Wedi Rusmawan
    Sebagai suatu profesi, ciri utama auditor adalah kesediaan menerima tanggung jawab terhadap kepentingan pihak-pihak yang dilayani. Agar dapat mengemban tanggung jawab ini secara efektif, auditor perlu memelihara standar perilaku yang tinggi yaitu salah satunya kode etik. Kode etik ini memuat standar perilaku sebagai pedoman bagi seluruh auditor. Standar perilaku tersebut membentuk prinsip-prinsip dasar dalam menjalankan praktik audit. Para auditor wajib menjalankan tanggung jawab profesinya dengan bijaksana penuh martabat, dan kehormatan. Tujuan dari penelitian ini adalah untuk menganalisis penerapan kode etik profesi pada kantor akuntan publik (KAP) di Kota Bandung Metode penelitian menggunakan metode deskriptif, teknik pengambilan sampel yang digunakan dalam penelitian ini adalah Nonprobability sampling yaitu sampling jenuh, teknik pengumpulan data yang digunakan data primer dan data sekunder. Berdasarkan hasil penelitian, disimpulkan bahwa penerapan kode etik profesi pada kantor akuntan publik (KAP) di Kota Bandung sudah memenuhi prinsip-prinsip etika yaitu adanya tanggung jawab profesi, kepentingan publik, integritas, objektivitas, kompetensi dan kehati-hatian profesional, kerahasiaan, perilaku profesional, dan standar teknis serta dalam kategori baik.
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    ANALISIS PENERAPAN SAK-ETAP DAN KUALITAS LAPORAN KEUANGAN PADA UMKM DI BIDANG INDUSTRI KOTA MADYA BANDUNG
    (Jurnal Ilmiah Tekno Efisiensi Vol.2, No.1, April 2017, Kopertis Wilayah IV Jawa Barat dan Banten, ) Novatiani, R. Ait; Kusumah, R. Wedi Rusmawan; Asikin, Bachtiar
    Tujuan dart penelitian ini adalah untuk meganalisis penerapan SAK-ETAP pada UMKM di bidang industri Kotamadya Bandung dan menganalisis kualitas laporan keuangan pada UMKM di bidang industri Kotamadya Bandung Metode penelitian menggunakan metode deskriptif, teknik pengambilan sampel yang digunakan dalam penelitian ini adalah Nonprobability sampling yaitu sampling jenuh, teknik pengumpulan data yang digunakan data primer dan data sekunder. Berdasarkan hasil penelitian, maka dapat disimpulkan bahwa penerapan SAK-ETAP pada UMKM di bidang industri Kotamadya Bandung sudah memenuhi persyaratan SAK-ETAP dalam penyajian wajar dari laporan keuangan yaitu adanya penyajian wajar, kepatuhan terhadap SAK-ETAP, kelangsungan usaha, frekuensi pelaporan, penyajian yang konsisten, informasi komparatif, materialitas dan agregasi, laporan keuangan yang lengkap dan identifikasi laporan keuangan dan dalam kategori baik. Kualitas laporan keuangan pada UMKM di bidang industri Kotamadya Bandung sudah memenuhi karakteristik kualitatif informasi dalam laporan keuangan yaitu meliputi : dapat dipahami, relevan, materialitas, keandalan, substansi menggunguli bentuk, pertimbangan sehat, kelengkapan, dapat dibandingkan, tepat waktu dan keseimabangan antara biaya dan manfaat dan dalam kategori baik. Saran yang diusulkan adalah dalam membuat atau menyajikan laporan keuangan harus sesuai dengan SAK-ETAP, agar dapat diberi pinjaman dana dari Bank atau Lembaga Keuangan lainnya serta.
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    ANALYSIS OF FACTORS AFFECTING THE QUALITY OF FINANCIAL STATEMENTS
    (Journal of Advanced Research in Dynamical & Control Systems, Vol. 11, 03-Special Issue, 2019) Novatiani, R. Ait; Kusumah, R. Wedi Rusmawan
    Financial reports can be useful and beneficial for internal and external parties as a decision making tool, so the financial statements must be of high quality. The purpose of this study was to analyse the influence of the ability of employees on the quality of financial reports, analyse the effect of internal control on the quality of financial reports and analyse the influence of employee capabilities and internal control on the quality of financial statements. The population in this study is part of SPI and the accounting section for industrial companies in the city of Bandung. Samples were carried out by convenience sampling with certain respondents obtained from several industrial companies in the city of Bandung. The questionnaire was used to collect research data. The analytical tool used in this study is multiple regression analysis. T test and F test the results of the study show that the ability of employees influences the quality of financial statements, internal control influences the quality of financial statements and the ability of employees and internal controls affect the quality of financial statements.
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    ANALYSIS OF THE DETERMINANT FACTOR OF EFFECTIVENESS OF ACCOUNTING INFORMATION SYSTEMS IMPLEMENTATION (Survey at the Convection Industry Companies in Bandung)
    (Solid State Technology Volume: 63 Issue: 3, 2020) Novatiani, R. Ait; Agiati, R. Enkeu
    The complexity of activities in a convection industry company will be difficult to do without an accounting information system, so a reliable and effective accounting information system is needed so that operational activities can be carried out properly, can facilitate business processes and company accounting and company goals can be achieved. The purpose of this study is to analyze the determinant factor of effectiveness of accounting information systems implementation. The research method uses explanatory research. Test data quality using validity and reliability tests. Based on the results of the study, it shows that the determinant factor of effectiveness of accounting information systems implementation at the convection industry in Bandung include data security, time, accuracy, relevance, variations in reports or outputs, physical comfort, quality of information and information technology.
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    ANALYSIS OF THE IMPLEMENTATION OF INTERNAL CONTROL SYSTEMS THAT INFLUENCE THE QUALITY OF THE GOVERNMENT FINANCIAL STATEMENTS
    (International Journal of Psychosocial Rehabilitation, Vol.24, Issue 02, 2020) Novatiani, R. Ait; Kusumah, R. Wedi Rusmawan
    Government financial statement are one of the tools of accountability in the administration of government, for that the government financial statement must reflect the transparency and accountability of government financial management so as to show quality government financial statement. This study aims to analyze the application of internal control systems, analyze the quality of government financial statements and analyze the effect of the application of internal control systems on the quality of government financial statements. The population in this study is the regional apparatus organization (OPD) in West Bandung Regency which consists of offices and agencies. Based on the results of the study concluded that the implementation of internal control systems in regional apparatus organizations (OPD) in West Bandung Regency is adequate, the financial statements of regional apparatus organization (OPD) in West Bandung Regency are quality and the application of internal control systems have an influence on the quality of government financial statement.
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    COMPANY FINANCIAL PERFORMANCE AND TIMELINESS FINANCIAL REPORTING: Evidence from Indonesia Mining Companies
    (Review of International Geographical Education, 11(6), Spring, 2021) Kartadjumena, Eriana; Rachman, Yoga Tantular; Prayitno, Yogo Heru; Rachmat, Radhi Abdul Halim; Christine, Debbie; Novatiani, R. Ait
    This study investigates whether the company financial performance can affect the timelines financial reporting in Indonesia mining companies. By following signaling theory, this study argues that the better a company financial performance then the company will be on time in reporting its financial statements, in vice versa. The factors which are investigated consist of current ratio, debt to equity ratio, total assets turnover, and net profit margin from Indonesia mining companies listed on the Indonesia Stock Exchange for the period 2014-2019. Sample selection used purposive sampling and obtained 220 samples from 240 populations. Technique analysis in this research is logistic regression. The results of this research show that the current ratio and debt to equity ratio have not affect the timeliness financial reporting. While, the total assets turnover and net profit margin tend to affect the timeliness financial reporting.
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    EFEKTIVITAS PEMBELAJARAN SOFT SKILL PADA MAHASISWA SEMESTER 7 UNIVERSITAS WIDYATAMA BANDUNG
    (STKS Bandung, 2009-11) Novatiani, R. Ait
    The aim of this research was to obtain empirical description and analysis of the soft skills learning effectiveness on 7th semester students of Bandung Widyatama University. The research also aimed to find the soft skills in the learning which is done by planning, implementation and continuous evaluation. Soft skills ability was not skills which is taught but skills that must be transmitted according to the desired competencies for a student. The research method which is used was the descriptive method explaining the phenomena that is a description about the students Soft skill Learning Effectiveness. The measurement tools validity check used was product moment correlation technique whereas the measurement tools realibility check used internal consistency analysis method with Alfa Cronbach Coefficient Test Technique. The collecting data technique used questionnaire, observation, and documentation study. The data source in this research was the primary data and the secondary data source. Furthermore the result of the research analyzed quantitatively and quantitatively. The result of the research showed that the Soft skill Learning Effectiveness had an important role on the student achievement and abilities. They can get the soft skill learning. Students interest in this learning is great, it can be said that the soft skills learning in 1st semester students majoring in accounting Faculty of Economic widyatama University very effective through learning process of the introduction to Accounting subject.
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    EFFECT OF APPLICATION OF INTERNAL CONTROL ON THE IMPROVEMENT OF PUBLIC TRUST (CASE STUDY AT THE INSTITUTE OF AMIL ZAKAT (ALMS HOUSE)
    (Universitas Widyatama, 2012-03-27) Novatiani, R. Ait; Feriansyah, Ilham
    This study aims to determine how to influence the implementation of internal control and increase public confidence and analyze the implementation of Internal Control Against Increasing Public confidence in Institutions of Amil Zakat (Alms House). This reaserch method used are descriptive method and verifikatif a case study approach. Sampling technique using Saturated Sampling and data collection conducted through questionnaires distributed to the respondents. Data processing are using the techniques and Product Moment correlation coefficient of determination. The results of this study indicate that there is a positive and strong relationship between the implementation of internal control and increase public confidence. The calculation result of correlation analysis (0,887), meaning that relations between the two variabels are very strongly correlated implementation of internal control to effect the increased public confidence in the amount of 78,67% and the balance of 21,33% is the influence of other factors.
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    THE EFFECT OF LEARNING MOTIVATION FACTORS TO STUDENTS’ LEARNING OUTCOME (A Case Study at the Accounting Department Widyatama University)
    (Universitas Widyatama, 2014-02-14) Novatiani, R. Ait; Negara, Hanisius Judia
    Students’ competence can be measured through assessments. These assessments cover tasks or assignments which are carried out inside and outside the classroom. The results of the assessments can be seen through student’ learning outcomes, in other words, students’ scores. Learning objectives can be well achieved if in the process of learning it is supported with good learning motivation. Therefore, this motivation is essential in driving students to their ultimate effort to achieve their goal of learning. This research aims at investigating essential learning motivation factors, revealing students’ learning outcome, and unearthing those aforementioned factors to students’ learning outcomes. The respondents of this research are seventh semester students of Accounting Department, Widyatama University. Non probability sampling and purposive sampling are employed in this research. Statistical analyses used are simple linier regression, rank spearman correlation analysis, determination coefficient, and t test. The results reveal that learning motivation factors have a positive effect to students’ learning outcome. This is shown by the result of tcount 4,52 which is higher than the ttable 1.345. This means Ho is rejected and Ha is not rejected.
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    EFFECT OF LIQUIDITY TO VALUE COMPANIES ON CORPORATE FOOD AND BEVERAGES THE LISTED ON THE STOCK EXCHANGE INDONESIA
    (Solid State Technology Volume: 63 Issue: 3, 2020) Jamilah, Rista Anisa; Herlinawati, Rianti; Amalia, Feni; Febriyanti, Reninda Hutami; Novatiani, R. Ait
    This study aims to analyze the effect of liquidity on firm value. The research method used is descriptive quantitative method. The population in this study were food and beverage companies listed on the Indonesia Stock Exchange for the period 2016-2019, while the sampling technique using purposive sampling method was obtained as many as 5 companies. The statistical test used is the t test. Based on the results of the study, it was concluded that liquidity had no effect on firm value.
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    THE EFFECT OF NET INCOME AND OPERATING CASH FLOW ON STOCK PRICES (IN HEALTHCARE SECTOR COMPANIES LISTED ON THE IDX FOR THE PERIOD 2016-2020)
    (Central Asia and the Caucasus, Vol.23, Issue 1, 2022) Pratama, Tiara Ayu; Rahmania, Vella; Shafira, Nanda; Nurlian, Reni Intan; Rahmawati, Shantika Tiana; Novatiani, R. Ait
    Stock is a sign of an individual's or institution's capital investment in a corporation or limited liability company. Stocks allow investors to get a large amount of return or profit (capital gain) in a short time. To avoid a decline in stock prices that results in reduced investor interest in investing their funds, it is necessary to increase net income and operating cash flow. This study used explanatory and descriptive research methods. The sample includes 10 healthcare companies listed on the IDX between 2016 to 2020. Based on the research outcome, net income has no effect on stock prices; operating cash flow has an effect on stock prices; and simultaneously, net income and operating cash flow have an effect on stock prices in healthcare sector businesses listed on the IDX between 2016 to 2020.
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    THE INFLUENCE OF TOTAL QUALITY MANAGEMENT (TQM) APPLICATIONS TO SALES RAISING AT PT. KERETA API INDONESIA (PERSERO) BANDUNG THE 2ND OPERATIONS AREA
    (Universitas Surabaya, 2013-03-16) Novatiani, R. Ait; Pondang
    The Indonesian transportation services industries, especially land transportation which owned by The State or The State Corporations (Badan Usaha Milik Negara/BUMN) always facing many problems, one of them is decreasing of sales. That’s reasons why the applications of Total Quality Management is necessary to survive and superior in global competition to produce the best quality. The aim of research is to know the influence of Total Quality Management applications to raise up sales of PT. KAI Bandung 2nd Operation Area (DAOP 2). The research held with Descriptive Analyzing Method and SPSS (Statistical Product and Services Solutions) software. Based on research result can be made conclusion as below, The Total Quality Management applications have significant to sales raising up of PT. KAI (Persero) Bandung 2nd Operation Area (DAOP 2) up to 68%, and 31,8% of them influence by another factors which are not investigate in this paper.
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    INTERNAL AUDIT INFLUENCE TO FRAUD PREVENTION ( A case study at PT. PINDAD, Bandung- Indonesia)
    (International Innovative Scientific and Research Organisation, 2013-09-07) Novatiani, R. Ait; Julaeha, Eha
    A fraud may happen in small problem or large problem. and make sufler losses an enterprise, that's why needs an internal audit. An internal audit is an evaluation function in enterprise to evaluate organizations activity. Implemented of adequate internal audit could be prevention of a fraud. The research implemented on PT. PINDAD, Bandung, Indonesia. The aim of research are to understanding how the implementation of inthal audit, how to fraud prevention, and how the internal audit influence for fraud prevention. In this paper, The Author implemented case stu* approach with analytics descriptive method. The conclusion of the research is internal audit is adequate with 89%, fraud prevention is adequate with 87% and co@cient of internal audit influence for fraud prevention is 0,791, is that's mean the relationship & in strong category. Test result with t test shown t,,,,,,,,,(3,662) >t,0b,e(2,306), that's mean indicate to reject Ho, that shows positive relationship between internal audit influence to fiaudprevention.
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    KORELASI SISTEM PENGENDALIAN INTERN PENJUALAN DENGAN EFEKTIVITAS PENCAPAIAN TARGET PENJUALAN
    (Manajemen Sekolah Tinggi Ilmu Ekonomi Tridharma, 2003-02) Novatiani, R. Ait
    Penelitian ini dilakukan dengan tujuan untuk membuktikan secara empiris apakah terdapat korelasi yang positif antara sistem pengendalian intern penjualan dengan efektivitas pencapaian target penjualan. Metode penelitian yang digunakan adalah descriptive analysis survey method. Populasi dalam penelitian ini meliputi perusahaan-perusahaan tekstil yang berada di wilayah Bandung Raya – Jawa Barat, yang memiliki modal dasar di atas Rp 500.000.000,- yang termasuk kelompok besar berjumlah 30 perusahaan tekstil, dan teknik sampling yang digunakan adalah metode simple random sampling. Jumlah populasi yang terpilih sebagai sampel sebanyak 10 perusahaan tekstil. Pengumpulan data primer dilakukan dengan kuesioner dan data sekunder diperoleh dari data-data laporan penjualan (jumlah penjualan dan target penjualan) tahun 1995. Pengujian hipotesis dilakukan dengan menggunakan Rank Spearman. Hasil pengujian hipotesis diperoleh bahwa dengan menggunakan tabel Rank Spearman diketahu bahwa n = 10 dan derajat nyata 0.005 (uji satu arah), maka diperoleh tingkat signifikasi korelasi r tabel = 0,564. Mengingat korelasi antara sistem pengendalian intern penjualan dengan efektivitas pencapaian target penjualan lebih besar r hitung = 0,85 dari r tabel = 0.564 dan dengan korelasi untuk skor yang sama r hitung = 0,848 lebih besar dari r tabel = 0,564, maka Ho ditolak dan Hi diterima artinya terdapat korelasi yang positif antara sistem pengendalian intern penjualan dengan efektivitas pencapaian target penjualan pada derajat kepercayaan 95%.
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    LEVEL OF HEALTH OF INVESTEE COMPANY OF HANDICRAFT SMALL ENTERPRISES AFTER BEING FUNDED BY VENTURE CAPITAL
    (Journal of Advanced Research in Dynamical & Control Systems, Vol. 11, 03-Special Issue, 2019) Novatiani, R. Ait; Kusumah, R. Wedi Rusmawan
    Small enterprises are spearheads for national industry. However, main problem that is often faced by them is funding. Venture capital has role to give funding in order to investee companies could expand their businesses. The more company is growing, the more profits the company gains. This profit growing is an indicator for level of health of Investee Company. In determining level of company partners’ healthiness, venture capital use project condition assessment guideline, that is financial performance. Purpose of this research is to analyze level of health of Investee Company of handicraft small enterprises after being funded by venture capital. This research used descriptive methodology, using simple random sampling with total of 22 small enterprises of Investee Company, and secondary data collection technique. In summary, venture capital funding to Investee Company of handicraft small enterprises improves their level of health.
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    LIQUIDITY AND PROFITABILITY AFFECTING THE DIVIDEND POLICY: An Ecological Empirical Study On Consumer Goods Industry In Indonesia
    (Review of International Geographical Education, 11(1), 2021-03) Novatiani, R. Ait; Karim, Dinar Fahira; Saudi, Mohd. Haizam
    A manager as a company manager must be able to increase profits in accordance with investor expectations, one of which is getting a stable and increasing dividend distribution. There are several factors that can influence dividend policy, namely liquidity and profitability, because the better the liquidity and profitability of the company, the better the dividends distributed to shareholders. The population in this study are companies in the consumer goods industry sector listed on the Indonesia Stock Exchange for the 2014-2019 period, totaling 90 companies. Based on the results of the study, it is concluded that liquidity and profitability have an effect on dividend policy. The study findings educated the company managers about the impact of liquidity and profitability on the dividend policy.
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    PENERAPAN SISTEM PENCATATAN DAN METODE PENILAIAN PERSEDIAAN (Pada UKM Deden Batik dan Nanda Batik Tasikmalaya)
    (Jurnal Dharma Bhakti Ekuitas, Pusat Penelitian, Pengabdian Kepada Masyarakat dan Pengembangan Kewirausahaan (P3M) STIE Ekuitas, Vol.2, No.1, 2017-09) Novatiani, R. Ait; Febrianti, R. Adjeng Mariana; Lestari, Sri
    Tujuan dari kegiatan program ipteks bagi mm.yarakat (lbM) ini adalah untuk mengembangkan dua mitra, yaitu Deden Batik dan Nanda Batik kearah UKM yang /ebih mandiri secara ekonomi dan memiliki keunggulan bersaing di kancah MEA. Dalam mewujudkan ke arah yang lebih mandiri secara ekonomi dan memiliki keunggulan bersaing, maka tim memberikan materi dan pelatihan dalam pengelolaan persediaan, yaitu dengan memberikan materi dan pelatihan mengenai sistem pencatatan dan metode penilaian persediaan. Hasil dari pengabdian pada masyaraka􀁖 yang telah dilaksanakan pada kedua mitra (Deden Batik dan Nanda Batik) di Tasikmalaya, maka kedua mitra (Deden batik dan Nanda batik) mampu membuat sitem pencatatan persediaan dan metode penilaian persediaan dengan menggunakan Microsoft Excel sehingga kedua mitra dapat dapat mengetahui persediaan yang ada di gudang baik persediaan yang dibeli (persediaan yang masuk ke gudang), persediaan yang dijual (persediaan yang keluar dari gudang) dan saldo (sisa) persediaan yamg ada di gudang, yang akan memudahkan dalam peengelolaan persediaannya dan membantu kedua mitra dalam proses produksi, pesanan barang dan penjualan barang. Berdasarkan hasil pengabdian pada masyarakat, maka dapat disimpulkan bahwa kedua mitra UKM (Deden Batik dan Nanda Batik) mampu membuat sistem pencatatan persediaan dan metode penilaian persediaan dengan menggunakan Microsoft Excel.
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    PENGARUH AKUNTABILITAS PUBLIK, PARTISIPASI MASYARAKAT DAN TRANSPARASI KEBIJAKAN PUBLIK TERHADAP PENGAWASAN KEUANGAN DAERAH ( APBD ) DI DPRD KOTA BANDUNG
    (Seminar Nasional, Fakultas Ekonomi , Universitas Kristen Maranatha, 2014-05-22) Novatiani, R. Ait; Lestari, Nurmalita
    Proses pengawasan keuangan daerah (APBD) kota Bandung terindikasi terjadinya korupsi dana APBD yang tidak sesuai dengan PP 110 Tahun 2000 tentang Kedudukan Keuangan Dewan. Proses pengawasan keuangan daerah (APBD) merupakan kegiatan yang sangat penting, agar pengawasan keuangan daerah (APBD) menjadi baik maka harus ditunjang dengan pelaksanaan akuntabilitas publik, partisipasi masyarakat, dan transparansi kebijakan publik yang baik juga. Penelitian ini bertujuan untuk mengetahui apakah akuntabilitas publik, partisipasi masyarakat, dan transparansi kebijakan publik berpengaruh terhadap pengawasan keuangan daerah (APBD) pada DPRD kota Bandung. Metode penelitian yang digunakan yaitu metode explanatory dengan pendekatan survey. Teknik pengambilan sampel menggunakan Sampling Jenuh Analisis statistik yang digunakan adalah analisis regresi linier berganda, korelasi product moment, koefisien determinasi, dan uji F. Berdasarkan hasil penelitian dapat disimpulkan bahwa akuntabilitas publik, partisipasi masyarakat dan transparansi kebijakan publik berpengaruh yang signifikan terhadap pengawasan keuangan daerah (APBD) kota Bandung yang dilihat dari F hitung sebesar 66,714 lebih besar dari F tabel sebesar 2,807, yang berarti Ho ditolak dan Ha diterima,
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    PENGARUH AUDIT INTERNAL TERHADAP EFEKTIVITAS PENGENDALIAN INTERN PENJUALAN (Studi Kasus Pada Perusahaan BUMN di Bidang Industri Strategis Kota Bandung)
    (1st National Conference on Business, Management, and Accounting,Fakultas Ekonomi Universitas Pelita Harapan, Universitas Pelita Harapan, Tangerang, 2015-03-19) Novatiani, R. Ait; Sitanggang, Yuliana
    Dalam menciptakan pengendalian internal yang memadai khususnya terhadap penjualan maka perusahaan membutuhkan adanya audit internal yang memadai. Audit internal merupakan fungsi penilaian yang independen yang ada dalam suatu organisasi dengan tujuan menguji dan mengevaluasi kegiatan-kegiatan organisasi yang dilaksanakan. Tujuan penelitian ini adalah untuk mengetahui pelaksanaan audit internal, untuk mengetahui efektivitas pengendalian intern penjualan, dan untuk mengetahui pengaruh audit internal terhadap efektivitas pengendalian intern penjualan pada perusahaan BUMN di bidang industri strategis kota Bandung. Metode penelitian yang digunakan dalam penelitian ini adalah metode survey explanatory. Teknik pengambilan sampel yang digunakan adalah teknik nonprobability sampling dengan teknik sampling jenuh sebanyak 30 karyawan dibagian satuan pengawasan intern pada perusahaan BUMN di bidang industri strategis kota Bandung. Analisis yang digunakan dalam penelitian ini adalah analisis korelasi Pearson Product Moment., uji hipotesis (uji t) dan analisis koefisien determinasi. Hasil penelitian dapat disimpulkan bahwa pelaksanaan audit internal termasuk dalam kategori baik karena memiliki nilai sebesar 3,8 yang berada pada rentang interval antara 3,4 - 4,19, pengendalian inten penjualan dalam kategori baik karena memiliki nilai sebesra 3,9 yang berada pada rentang interval antara 3,4 - 4,19 dan audit internal memiliki pengaruh terhadap efektivitas pengendalian intern penjualan , hal ini dilihat dari thitung sebesar 8,852 lebih besar dari ttabel sebesar 2,080, yang berarti H0 ditolak dan Ha diterima.
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    PENGARUH AUDIT INTERNAL TERHADAP PENCEGAHAN KREDIT MACET
    (Sustainable Competitive Advantage-4,Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman, 2014-11-19) Novatiani, R. Ait; Fauzi, Muhammad
    Lending is done in the context of helping to boost economics activity. Credit is much needed by community used to leverage in goods and services, purchase of raw materials and capital goods. In the process of bank lending, the effectiveness of internal audit is very important, because the purpose of internal audit is assists members of organization in order to carry out responsibilities effectively. Internal audit would conduct the analysis, assessment and advice. This study aims to determine the effect of internal audit to bad debts prevention. The research method were used is explanatory method with survey approach. As for the sample in this study use a hypothetical saturated sample, and test using t test Based on research result in this study concluded that internal audit effect to bad debts prevention, This is shown by the result of tcount 4.205 which is higher than the ttable 0.059. This means Ho is rejected and Ha is not rejected.