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All Journal Jurnal Riset Mahasiswa Akuntansi (JRMA) Jurnal Ekonomi dan Bisnis Dharma Andalas TOFEDU: The Future of Education Journal
Yessi, Yessi
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Other

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Analisis Good Governance Dalam Pengelolaan Keuangan Masjid Asy-Syifa’ Di Kota Bukittinggi Mawaddah, Ulfah; Yessi, Yessi; Yusran, Rio Rahmat
Jurnal Riset Mahasiswa Akuntansi Vol. 13 No. 2 (2025): JURNAL RISET MAHASISWA AKUNTANSI VOLUME 13 NOMOR 2 TAHUN 2025
Publisher : Fakultas Ekonomika dan Bisnis Universitas PGRI Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jrma.v13i2.13215

Abstract

Penelitian ini bertujuan untuk menganalisis penerapan prinsip-prinsip good governance dalam pengelolaan keuangan Masjid Asy-Syifa’ di Kota Bukittinggi, mengkaji upaya penerapan laporan keuangan berdasarkan ISAK 335, serta merumuskan strategi peningkatan tata kelola keuangan masjid. Metode yang digunakan adalah deskriptif kualitatif dengan pendekatan studi kasus. Data dikumpulkan melalui wawancara mendalam, observasi, dan studi dokumentasi, kemudian dianalisis menggunakan teknik analisis tematik. Hasil penelitian menunjukkan bahwa tingkat akuntabilitas pengelolaan keuangan mencapai 46,67%, transparansi 39,25%, partisipasi jamaah 28,88%, dan responsivitas pengurus 36,66%. Laporan keuangan yang disajikan masih sederhana (cash basis) dan belum sesuai standar ISAK 335. Disimpulkan bahwa diperlukan adopsi ISAK 335, peningkatan kapasitas pengurus melalui pelatihan, serta penguatan sistem pengarsipan keuangan untuk meningkatkan transparansi, akuntabilitas, dan kepercayaan masyarakat.  
The Analysis of the Implementation of Cash Receipts and Disbursements Accounting System at Ibnu Sina Islamic Hospital Bukittinggi Fortuna, Nadya Dwi; Perdana, Aga Arye; Yessi, Yessi
Jurnal Ekonomi dan Bisnis Dharma Andalas Vol 28 No 1 (2026): Jurnal Ekonomi dan Bisnis Dharma Andalas
Publisher : Universitas Dharma Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebd.v28i1.2282

Abstract

This study analyzes the implementation of the accounting system for cash receipts and expenditures at Ibnu Sina Islamic Hospital Bukittinggi. The qualitative method was employed with data collection through interviews, observation, and documentation. Results indicate that the current cash management system follows a clear workflow with function segregation and supporting documentation. Challenges include manual recording errors due to Microsoft Excel usage, delayed BPJS and insurance claims causing receivables backlog, lengthy bureaucratic authorization processes, and limited human resources in the finance department. Additionally, the accounting information system lacks full integration with hospital management and banking systems, slowing financial reporting and increasing error risks. The study recommends developing an integrated computer-based accounting information system, routine staff training, and digital authorization to enhance financial management efficiency. Abstrak Penelitian ini bertujuan untuk menganalisis penerapan sistem akuntansi penerimaan dan pengeluaran kas pada Rumah Sakit Islam Ibnu Sina Bukittinggi. Metode penelitian yang digunakan adalah kualitatif dengan teknik pengumpulan data melalui wawancara, observasi, dan dokumentasi. Hasil penelitian menunjukkan bahwa sistem pengelolaan kas rumah sakit telah memiliki alur yang jelas dan memenuhi prinsip pemisahan fungsi serta kelengkapan dokumen pendukung. Namun, terdapat beberapa kendala seperti kesalahan pencatatan akibat penggunaan Microsoft Excel secara manual, keterlambatan klaim BPJS dan asuransi yang menyebabkan penumpukan piutang, proses birokrasi otorisasi yang panjang, serta keterbatasan sumber daya manusia pada bagian keuangan. Sistem informasi akuntansi yang digunakan belum terintegrasi penuh dengan SIMRS dan perbankan sehingga memperlambat proses pelaporan keuangan dan meningkatkan risiko kesalahan. Penelitian menyarankan pengembangan sistem informasi akuntansi berbasis komputer terintegrasi, pelatihan rutin bagi staf, serta penerapan otorisasi digital untuk meningkatkan pengelolaan keuangan.
Going Concern Analysis of Local Coffee Shops in Bukittinggi: A Case Study of VOCA and TenOfTen Alfihta, Rahmadhani; Yessi, Yessi; Maresti, Dwilla
The Future of Education Journal Vol 5 No 1 (2026): #2 IN PROGRESS
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah Yayasan Pendidikan Tumpuan Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61445/tofedu.v5i1.1658

Abstract

This study analyzes non-financial factors influencing the going concern condition of two local coffee shops in Bukittinggi City, namely VOCA Coffee and TenOfTen Coffee. The primary focus is on indicators of customer loyalty, supply chain management, adaptability to changing trends, and operational resilience. The research employs a qualitative case study method with a descriptive approach. Primary data were collected through in-depth interviews with the managers of each coffee shop, questionnaires administered to 60 customers, as well as observations and documentation of operational activities. Data analysis was conducted thematically to evaluate how each non-financial indicator supports business continuity. The findings indicate that customer loyalty and adaptation to market trends are the most dominant factors in maintaining the going concern of both coffee shops. TenOfTen Coffee excels in customer loyalty and operational resilience due to its strong base of loyal customers and the availability of backup infrastructure (generators and inventory). Meanwhile, VOCA Coffee demonstrates strengths in product variety and a unique in-store experience. Both coffee shops exhibit relatively effective supply chain management; however, TenOfTen relies more heavily on local suppliers, resulting in a lower risk of delivery delays. These findings underscore the importance of intangible assets (brand, customer experience, and innovation) and relationships with local stakeholders for business sustainability (Putu D. P. Paramitha & Yuniarta, 2024; Riswanto et al., 2024). As recommendations, VOCA Coffee is advised to strengthen customer loyalty programs (e.g., membership schemes or reward points), explore alternative local suppliers, and prepare backup infrastructure (generators and internet connectivity). TenOfTen Coffee should continue to enhance its brand image through digital marketing while maintaining product quality.
Co-Authors Alfihta, Rahmadhani Fortuna, Nadya Dwi Maresti, Dwilla Mawaddah, Ulfah Perdana, Aga Arye Rio Rahmat Yusran