Abstract. Sumedang regency is one of the 26 regency in West

Abstract. Internal control in a company is very important. It is expected that with good internal controlAbstrak. Pengendalian internal di suatu perusahaan adalah hal yang sangat penting. Diharapkan dengan pengendalian internal yang baik, karyawan tidak melakukan hal diluar aturan yang sudah ditetapkan. Dewasa ini sangat jarang ditemukan perusahaan yang terbebas dari kecurangan (fraud). Dengan adanya pengendalian internal yang baik maka diharapkan dapat mencegah terjadinya tindakan kecurangan (fraud) di perusahaan. Tindak kecurangan (fraud) yang sering dilakukan adalah kecurangan (fraud) kas. Hasil penelitian ini menunjukkan bahwa variabel Pengendalian Internal (X) memiliki pengaruh signifikan terhadap Pencegahan Kecurangan (Fraud) Kas (Y). Hal ini terbukti dari nilai konstanta sebesar 1,860 dan nilai koefisien Pengendalian Internal (X) sebesar 0,640, ini menunjukan bahwa jika Pengendalian Internal (X) naik sebesar satu poin maka variabel Pencegahan Kecurangan (Fraud) Kas (Y) akan naik sebesar 0,640. Nilai korelasi yang diperoleh sebesar 0,776 yang berarti terdapat hubungan korelasi yang kuat antara pengendalian internal dengan pencegahan kecurangan (fraud) kas. Pengendalian Internal memberikan pengaruh sebesar 60,2% terhadap kecurangan; sedangkan sisanya sebesar 39,8% dipengaruhi oleh variabel lain yang tidak diteliti.

Abstract. Indonesia has one of the largest wet seaweed producer in the

The study of the capital market, both fundamentally and technically, has produced many new findings (novelty) in theory, models and others. In this study, researchers tried to see the impact or market reaction when buying and selling by investors in the secondary market was marked by the variables transaction volume and transaction frequency whether it had an effect on stock prices. The results of the study with the LQ45 index sample and by using panel data show that the estimation test is a common effect in interpreting panel data regression. Hypothesis testing both partial and simultaneous obtained the results that there is a significant influence between the independent variables on the dependent variable. While the determination test obtained 95.69% of the independent variables affect the dependent variable and the rest are influenced by other variables.Â

The development of Islamic economics in Indonesia has developed quite rapidly. One of them is the increasing number of Islamic-based financial institutions. This development certainly requires qualified human resources in the field of Islamic finance. However, the problem that occurs is the lack of graduates who are interested in a career in Islamic financial institutions. The purpose of this research is to find out and analyze the factors that influence students' career interests in Islamic financial institutions, measured by variables of Islamic knowledge, career development and compensation. This research uses descriptive and associative methods. The data used are primary data in the form of questionnaires distributed to accounting students at Sangga Buana University YPKP who have taken Islamic accounting course. Based on the results of the study, it is seen that the variables of Islamic knowledge, career development and compensation simultaneously influence 37.9% of accounting students' career interests in Islamic financial institutions