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Journal : Jurnal Ilmiah Akuntansi Kesatuan

Enhancing Financial Management in Education by Strengthening Training, Staff Competency, and Organizational Support in Indonesia Warizal
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 5 (2025): JIAKES Edisi Oktober 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i5.4153

Abstract

Effective financial management is increasingly vital for educational institutions as they face complex reporting standards, growing accountability demands, and the need to align with global practices. In this context, the competency of financial staff and the quality of training programs are central to ensuring transparency and institutional sustainability. This study aims to examine the relationship between training, staff competency, and financial reporting quality, while also exploring contextual factors that influence financial management effectiveness in Indonesian educational institutions. A sequential explanatory mixed-methods design was employed. The quantitative phase involved survey data from 200 financial personnel to identify statistical relationships among training, competency, and reporting quality. This was followed by qualitative interviews with 15 participants to capture deeper insights into organizational and cultural dynamics shaping these relationships. The results indicate a significant positive correlation between training quality and staff competency (r = 0.728, p < 0.001), and between competency and financial reporting quality (r = 0.473, p < 0.001). The findings emphasize the importance of leadership, organizational culture, and technology in implementing competencies through a holistic approach encompassing training, development, and a supportive environment for excellence in educational financial management.
Accounting Information System for Cash Receipts from Room Sales at The Pall Inn Hotel Cisarua Putri, Risma Wandari; Triwidatin, Yuppy; Warizal
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 1 (2025): JIAKES Edisi Februari 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i1.3101

Abstract

Hotels play an important role in the tourism industry because improving hotel management is essential for developing the tourism sector. Good hotel management includes the use of effective, diverse, and accurate accounting information systems. These systems are needed to simplify and accelerate the accurate presentation of financial reports. From its main function, the primary product sold by hotel businesses is room rentals or lodging services. Therefore, it is crucial for companies to implement relevant accounting information systems that meet the hotel's needs, especially in managing financial matters. The purpose of this study is to examine the accounting information system for cash receipts from room sales at the Pall Inn Hotel Cisarua. This study uses a qualitative research design with descriptive analysis, focusing on the accounting information system for room sales and cash receipts applied at the Pall Inn Hotel Cisarua. The study's results indicate that the accounting information system for recording cash receipts is consistent with the theory of sales accounting information systems. The Pall Inn Hotel implements a computerized accounting system to ensure transparency and efficiency; however, improvements are needed in internal control, staff training, and system maintenance.
Accounting Information System for Cash Receipts from Room Sales at The Pall Inn Hotel Cisarua Putri, Risma Wandari; Triwidatin, Yuppy; Warizal, Warizal
Jurnal Ilmiah Akuntansi Kesatuan Vol. 12 No. 6 (2024): JIAKES Edisi Desember 2024
Publisher : Institut Bisnis dan Informatika Kesatuan

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

Abstract

Hotels play an important role in the tourism industry because improving hotel management is essential for developing the tourism sector. Good hotel management includes the use of effective, diverse, and accurate accounting information systems. These systems are needed to simplify and accelerate the accurate presentation of financial reports. From its main function, the primary product sold by hotel businesses is room rentals or lodging services. Therefore, it is crucial for companies to implement relevant accounting information systems that meet the hotel's needs, especially in managing financial matters. The purpose of this study is to examine the accounting information system for cash receipts from room sales at the Pall Inn Hotel Cisarua. This study uses a qualitative research design with descriptive analysis, focusing on the accounting information system for room sales and cash receipts applied at the Pall Inn Hotel Cisarua. The study's results indicate that the accounting information system for recording cash receipts is consistent with the theory of sales accounting information systems. The Pall Inn Hotel implements a computerized accounting system to ensure transparency and efficiency; however, improvements are needed in internal control, staff training, and system maintenance.