Article Per Year (5 Year)
p-Index From 2021 - 2026
0.408
P-Index
This Author published in this journals
All Journal Jurnal Pendidikan Akuntansi (JPAK) Jurnal Ilmiah Ekonomi, Manajemen dan Bisnis (EKMABIS)
Imam Hasan
Universitas Harkat Negeri
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
CORSUS Accounting Information System and Internal Control Effectiveness: An Empirical Study at Yes Brebes Salted Egg Store Dina Mei Liana; Bahri Kamal; Imam Hasan
Jurnal Ilmiah Ekonomi Manajemen & Bisnis Vol. 4 No. 2 (2026): May 2026
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60023/qh9nx438

Abstract

This study investigates the implementation of the Corsus Accounting Information System (AIS) in enhancing internal control effectiveness at Yes Brebes Salted Egg Store. Employing a qualitative descriptive approach, data were collected through field observation, semi-structured interviews, and documentation analysis. The findings reveal that while Corsus adequately supports transaction recording and inventory management, significant internal control deficiencies persist across three dimensions: unclear functional role separation, insufficient workforce competency due to the absence of structured training programs, and technical constraints including on-premise server limitations and the lack of automated data backup. The evaluation indicates that only the authorization and recording element demonstrates partial compliance, while organizational structure, sound operational practices, and human resource competency remain inadequate. This study recommends organizational restructuring, systematic employee training, and a transition toward cloud-based infrastructure with automated backup capabilities to strengthen overall internal control effectiveness
Pemahaman Literasi Keuangan Digital di Kalangan Generasi Muda: Analisis Perbedaan Imam Hasan; Ayu Ismawati
Jurnal Pendidikan Akuntansi (JPAK) Vol. 14 No. 2 (2026)
Publisher : Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to identify and analyze the understanding of financial literacy regarding digital finance among high school and vocational school students in the city of Tegal, as well as to determine the differences in financial literacy regarding digital finance between high school and vocational school students in the city of Tegal. The research method employed uses a mixed-methods sequential exploratory model. Furthermore, the survey results show that the digital financial literacy level of vocational high school students is 77.75% and that of senior high school students is 78.57%. This percentage falls within the “sufficiently literate” category. A subsequent comparison test revealed no significant difference in financial literacy between high school and vocational high school students, as demonstrated by an independent samples t-test, with a p-value of 0.013 < 0.05.  
Co-Authors Ayu Ismawati Bahri Kamal Dina Mei Liana