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Analysis of the Effectiveness of the Cash Receipts Accounting System for Accounts Receivable (Case Study of PT. X) Marwah, Mujahidah; Kurniati, Rini Rahayu; Anastuti, Karina Utami
Journal of International Accounting, Taxation and Information Systems Vol. 1 No. 4 (2024): November
Publisher : CV. Proaksara Global Transeduka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70865/jiatis.v1i4.70

Abstract

This research is descriptive qualitative, with the author's objective is to evaluate the efficiency of PT X's cash receipt accounting system in the cash receipt accounting system. Data collection methods include documentation, interviews, and observation. The Miles and Huberman model is used for technical analysis, and the triangulation method is used to ensure data validity. The results showed that the implementation of the accounting system function for cash receipts on receivables at PT Permata Delta Agung has implemented the accounting system function for cash receipts on receivables. However, the application has not been maximized because there are still accounting system functions that have not been carried out. The application of compliance with regulations at PT. X shows that there are still many pharmacies that do not comply with several policies that have been implemented by the company. for financial statement records in its implementation, PT. X has not yet made a general journal used. The procedure for receiving cash on accounts receivable, PT. X found that there was no application of the journal section function in preparing financial reports. This makes the cash receipt accounting system activities cannot be said to be running optimally. the internal control system implemented by PT. X is not optimal because the accounting function has not been implemented, there are no inspections carried out by internal control, there is no training to support employee development.
Buy or Bye: Exploring The Trigger of Impulse Buying Behavior Among Gen Z in Lifestyle Retail Maula, The Syifaul; Kurniati, Rini Rahayu; Deka, Rio Era
Indonesian Journal of Business and Entrepreneurship Vol. 11 No. 1 (2025): IJBE, Vol. 11 No. 1, January 2025
Publisher : School of Business, IPB University (SB-IPB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17358/ijbe.11.1.121

Abstract

Background: In today's competitive retail business, many stores, including KKV, are implementing innovative marketing strategies to attract customers, especially Generation Z. However, this generation is known to be more critical and selective in shopping, including in making impulse buying.Purpose: This study explores the influence of product assortment and store atmosphere on impulse buying with hedonic shopping motivation as an intervening variable at KKV outlets.Design/Methodology/approach: This research uses an explanatory research approach. The study's population consisted of all customers, including Generation Z, who had shopped at KKV Mall Olympic Garden Malang City. The sample was selected by purposive sampling of 100 respondents. The Structural Equation Modeling (SEM) techniques were used to analyze data collected through questionnaires.Finding/Result: The results showed that product assortment and store atmosphere positively and significantly influence hedonic shopping motivation. However, these two variables do not directly affect impulse buying. Hedonic shopping motivation is shown to have a positive and significant influence on impulse buying and can function as a mediator between product assortment and impulse buying, but the relationship between store atmosphere and impulse buying cannot be mediated by it.Conclusion: This research provides practical, useful information to retailers on creating more successful marketing campaigns to encourage impulse buying behavior in Generation Z and opens up opportunities for further research on other factors that can influence consumer purchasing decisions in the retail environment. Originality/value (State of the art): This research fills the literature gap by exploring the role of hedonic shopping motivation as a mediator between external stimuli and impulse buying. Previous research has rarely addressed this topic, thus providing significant managerial implications and a valuable contribution to understanding consumer behavior. Keywords: hedonic shopping motivation, impulse buying, product assortment, store atmosphere
Scale Up Usaha Industri Rumah Tangga Kue Lumpur di Kelurahan Kedungkandang Kota Malang Afifuddin Afifuddin; Abdul Rani; Muhammad Agus Salim; Margianto Margianto; Nisa’us Sholikah; Rini Rahayu Kurniati; Ika Nuriyanti; Ita Suhermin Ingsih; Anies Fuady
JPMNT JURNAL PENGABDIAN MASYARAKAT NIAN TANA Vol. 2 No. 4 (2024): Oktober: Jurnal Pengabdian Masyarakat Nian Tana
Publisher : Fakultas Ekonomi & Bisnis, Universitas Nusa Nipa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59603/jpmnt.v2i4.743

Abstract

The problems faced by the IRT 'Siti Rochaniyah' household scale business is the lack of production equipment in the form of oil filters and product processing methods that do not pay attention to sanitation and hygiene and there is no bookkeeping of business finances. Implementing this service program aims to increase the productivity and income of 'Siti Rochaniyah' Home Industry (IRT) partners through increasing producers' knowledge and skills in production and financial management. The method for implementing this program is through counseling, training and assistance to the owners and employees of IRT 'Siti Rochaniyah'. The results of implementing the service program include: availability of a mud cake oven to increase production; increasing partners' knowledge about sanitation and hygiene principles; and Increasing partners' understanding and skills for financial bookkeeping with business management with the POAC (Planning Organizing Actuating Controlling) concept.
Scale Up Usaha Skala Rumah Tangga Bawang Goreng di Kelurahan Kedungkandang Anies Fuady; Rini Rahayu Kurniati; Ika Nuriyanti; Warsito Warsito; Nisa’us Sholikah; Abdul Rani; Afifuddin Afifuddin; Ita Suhermin Ingsih
JPMNT JURNAL PENGABDIAN MASYARAKAT NIAN TANA Vol. 2 No. 4 (2024): Oktober: Jurnal Pengabdian Masyarakat Nian Tana
Publisher : Fakultas Ekonomi & Bisnis, Universitas Nusa Nipa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59603/jpmnt.v2i4.744

Abstract

The problems faced by the household-scale fried onion business 'Siana' were the lack of production equipment in the form of oil filters and product processing methods that do not pay attention to sanitation and hygiene and there is no bookkeeping of business finances. This service aimed to increase the productivity and income of the 'Siana' fried onion small business partners by improving the knowledge and skills of producers in production and financial management. The method of implementing this program is in the form of counseling, training, and assistance to the owners and employees of the 'Siana' fried onion business. The results of implementing the service program include: increasing partners' knowledge about sanitation and hygiene principles; and increasing the understanding and skills of partners for business management with the POAC (Planning Organizing Actuating Controlling) concept.
Peningkatan Usaha Kecil Rumah Tangga Jemblem Frozen Berbahan Dasar Singkong di Kelurahan Kedungkendang, Malang: Increasing Small Household Businesses for Cassava Frozen Jemblem in Kedungkendang Village, Malang Rani, Abdul; Kurniati, Rini Rahayu; Aini, Fitria Nugraha; Hidayat, Nandika Rahmat; Maula, Lia Rohmatul
PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Vol. 10 No. 6 (2025): PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat
Publisher : Institute for Research and Community Services Universitas Muhammadiyah Palangkaraya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33084/pengabdianmu.v10i6.8257

Abstract

Kedung Kandang sub-district, Malang city, is one of the centers for small household businesses in the form of frozen jemblem, where this product is a traditional food made from cassava. However, these businesses still use traditional methods when processing it. This community service activity aims to help partner businesses thereby assisting in the form of jemblem processing machines and faster and more hygienic methods for making frozen jemblem. The method of this community service activity is by coordinating with partners for the process of making cassava grinding machines and providing technical guidance regarding methods of using cassava grinding machines. This activity resulted in the partners receiving assistance in the form of a cassava grinding machine which the partners could experience directly. Partners feel that having this cassava grinding machine can speed up the production process so that it can increase the sales turnover of frozen jemblem. Apart from that, with the cassava grinding machine, the frozen jemblem production process becomes more hygienic.
Penerapan E-Simpadu Melalui Tam dalam Upaya Meningkatkan Kualitas Pelayanan Publik di Dinas Penanaman Modal dan Pelayanan Terpadu Satu Pintu Kabupaten Lumajang Setiawan, Galih Wahyu; Muchsin, Slamet; Kurniati, Rini Rahayu
Jurnal Locus Penelitian dan Pengabdian Vol. 4 No. 7 (2025): JURNAL LOCUS: Penelitian dan Pengabdian
Publisher : Riviera Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58344/locus.v4i7.4481

Abstract

e-Simpadu merupakan sebuah inovasi layanan berbasis digital yang dikembangkan oleh Dinas Penanaman Modal dan Pelayanan Terpadu Satu Pintu (DPMPTSP) Kabupaten Lumajang sebagai bagian dari penguatan e-government dalam pelayanan perizinan daerah. Aplikasi ini dirancang untuk mengurangi intensitas tatap muka, meningkatkan efisiensi pelayanan, serta mendukung digitalisasi dokumen perizinan dengan penerapan tanda tangan elektronik dari BSrE/BSSN Republik Indonesia. Penelitian ini bertujuan untuk mendeskripsikan pelaksanaan e-Simpadu dalam upaya meningkatkan kualitas pelayanan publik serta mengidentifikasi hambatan-hambatan yang dihadapi. Penelitian ini menggunakan pendekatan kualitatif dengan teknik pengumpulan data melalui wawancara mendalam, observasi lapangan, dan dokumentasi. Hasil penelitian menunjukkan bahwa indikator pelayanan seperti bukti fisik (tangibles), kehandalan (reliability), ketanggapan (responsiveness), jaminan (assurance), empati (empathy), kemudahan, kemanfaatan, dan akses layanan secara real-time telah diterapkan dengan baik melalui e-Simpadu. Namun, implementasi aplikasi ini masih menghadapi kendala, seperti keterbatasan anggaran untuk infrastruktur, minimnya pelatihan bagi petugas, kurangnya fasilitas bagi penyandang disabilitas dan lansia, serta terbatasnya sosialisasi kepada masyarakat dan OPD teknis terkait. Dampak positif dari penerapan e-Simpadu terlihat pada meningkatnya tingkat kepuasan masyarakat terhadap pelayanan di DPMPTSP Kabupaten Lumajang. Dengan demikian, e-Simpadu menjadi langkah penting dalam membangun pelayanan publik yang lebih cepat, transparan, dan ramah masyarakat, meski perbaikan berkelanjutan masih sangat diperlukan.
Peningkatan Skala Usaha UMKM Melalui Inovasi Teknologi Mesin Produksi Bawang Goreng Di Kelurahan Kedungkandang Fuady, Anies; Kurniati, Rini Rahayu; Nuriyanti, Ika; Warsito, Warsito; Sholikah, Nisa'us; Chabiburrochman, M. Mas'ud
JAPI (Jurnal Akses Pengabdian Indonesia) Vol 10, No 2 (2025)
Publisher : Universitas Tribhuwana Tunggadewi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33366/japi.v10i2.6861

Abstract

Usaha Mikro bawang goreng skala rumah tangga "Siana" menghadapi beberapa masalah. Mereka kekurangan alat produksi seperti penyaring minyak, metode pengolahan produk yang tidak memperhatikan sanitasi dan higienitas, dan tidak ada pembukuan keuangan bisnis. Tujuan pengabdian ini adalah untuk meningkatkan produksi dan keuntungan mitra usaha kecil bawang goreng "Siana" melalui peningkatan pengetahuan dan keterampilan produsen dalam manajemen produksi dan keuangan. Program ini dilaksanakan melalui penyuluhan, pelatihan, dan pendampingan. Salah satu hasil dari pelaksanaan program pengabdian adalah peningkatan pengetahuan mitra tentang prinsip sanitasi dan kebersihan, penyediaan alat peniris otomatis yang dirancang dan dibuat menggunakan IPTEK Perguruan Tinggi untuk memaksimalkan proses produksi dan mengurangi biaya produksi, dan peningkatan pemahaman dan keterampilan mitra tentang pengelolaan usaha berkonsep POAC (Planning Organising Actuating Controlling).
Assistance of Posyandu Cadres in Alleviating Stunting through the Corporate Social Responsibility (CSR) Program of the Modest KBC Syuhana, Eka; Said, M. Mas'ud; Kurniati, Rini Rahayu; Fahrazaman, Fahrazaman; Rozi, Akhmad
Amalee: Indonesian Journal of Community Research and Engagement Vol. 5 No. 2 (2024): Amalee: Indonesian Journal of Community Research and Engagement
Publisher : LP2M INSURI Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/amalee.v5i2.5491

Abstract

Stunting is a chronic malnutrition problem in toddlers. Indonesia has committed to reducing the stunting rate by 2024 to 14% according to WHO standards, namely below 20%. Various parties, including cadres and CSR, work to accelerate stunting reduction. The purpose of this service is to see how the process of assisting posyandu cadres in alleviating stunting through the CSR KBC BERMODEST program. The community service method used is Participatory Action Research (PAR) which is used to observe program implementation directly in the field. The result of this service is the implementation of a posyandu service workshop, nutritional stimulants, the creation of nutritional gardens, and the use of yards, which had an impact on increasing cadres' knowledge, reducing stunting rates, and fulfilling family nutrition.
ANALYSIS OF THE BANK'S INTERNAL OPERATIONAL SYSTEM AT BANK SYARIAH INDONESIA (BSI) UNISMA FUNDING OFFICE Daidan, Muhammad Rafli; Fauziah, Annisa Putri; Kurniati, Rini Rahayu
PERCIPIENCE International Journal of Social, Administration, & Entrepreneurship Vol. 4 No. 2 (2025): PERCIPIENCE
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33474/percipience.v4i2.24396

Abstract

This study aims to obtain a general overview of the operational system of Bank Syariah Indonesia at KF Malang Unisma. The researcher used the method of collecting primary data obtained through observation and internal interviews with employees of Bank Syariah KF Malang Unisma. In determining informants, the method used is the purposive sampling method, namely by sampling data sources with certain considerations and in accordance with the problem to be researched. To analyze the validity of the data that has been collected, the researcher uses a confirmability test by reflecting the researcher's findings in a journal or desiminiting the findings at a conference to get input in the findings. It is proven that judging from several aspects of Bank Syariah Indonesia KF Malang UNISMA runs the bank's operational system quite well. In terms of functions, BSI plays the role of investment managers, investors, carries out social functions, and financial service providers very well and uses sharia principles in accordance with the provisions of the National Sharia Council and the Indonesian Ulema Council.
Peningkatan Usaha Kecil Rumah Tangga Jemblem Frozen Berbahan Dasar Singkong di Kelurahan Kedung Kandang Malang: Increasing the Small Household Business of Frozen Cassava Ball in Kedung Kandang Village, Malang Rani, Abdul; Kurniati, Rini Rahayu; Aini, Fitria Nugraha; Yulianti, Dyah Lestari
PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Vol. 9 No. 10 (2024): PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat
Publisher : Institute for Research and Community Services Universitas Muhammadiyah Palangkaraya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33084/pengabdianmu.v9i10.7597

Abstract

Kedung Kandang sub-district, Malang city, is one of the centers for small household businesses in the form of frozen jemblem, where this product is a traditional food made from cassava. However, these businesses still use traditional methods when processing it. This community service activity aims to help the partner businesses thereby assisting in the form of jemblem processing machines and faster and more hygienic methods for making frozen jemblem. The method of this community service activity is coordinating with partners to make cassava grinding machines and provide technical guidance regarding the use of cassava grinding machines. This activity resulted in the partners receiving assistance in the form of a cassava grinding machine which the partners could experience directly. Mitra feels that having this cassava grinding machine can speed up the production process and increase the sales turnover of frozen jemblem. Apart from that, with the cassava grinding machine, the frozen jemblem production process becomes more hygienic.
Co-Authors A . Ramadlan Abdul Rani Adi, Dikrilia A. Rizki Ertika Afifuddin Afifuddin Afifuddin Afifuddin Afifuddin Afifuddin, Afifuddin Ahmad Riza Ubaidillah Aini, Fitria Nugraha Aini, Yulis Nurul Ainul Chanafi Alfiani, Dwi Analta Alfianta Dwi Harnadi Amalia Safitri Hidayati Anies Fuady Ari Adyatama Ramadhan Arinil Haqiyya Chabiburrochman, M. Mas'ud Dadang Krisdianto, Dadang Daidan, Muhammad Rafli Daris Junaida Daris Zunaida David J Griffiths Deka, Rio Era Desy Shalsa Prastika Dhea Putri Novid dina islamiyah Dwi Ari Kurniawati Dyah Lestari Yulianti Eka Saputra, Mohammad Ardiansyah erlinda bisri prastika Erna Umi Fatmawati Ewaldy, Silvio Maric Fahrazaman, Fahrazaman Fauziah, Annisa Putri Febrianti, Alifvira Firman Maulana Fuady, Anies Gita Sinta Yulidina Grinda Swastika Artha Praninditya Haikal - Fikri Hamdhani, Rofiqa Marta Hanifah Nur Yulinda Sari Hidayat Rohman Wahid Hidayat, Nandika Rahmat Hidayati, Astri Kusuma hilda eka wahyunita Hisyam Ibrahim Ica Purwatiningrum Ika Isrotul Mufida Ika Nuriyanti Ildha Pralidwita Putri Imam Asrori Imroatul Mufida Indah Gita Kartikasari Indra Vita Aji Widiarti Islamiyah, Diah Zumarotul Ita Suhermin Ingsih Jamilatul Maulidia Karina Utami Anastuti Khalimatus Sadiyah Khoiriyah Trianti Khoiron Kiki Anggraini, Kiki Kiki Putri Wulandhani Kiki Rizki Amelia Lahumud Darajad Liviania Nur Audina Lutfiatus Sholikhah Lutfiyah Lutfiyah M. Agus Salim Al Fathoni Margianto Margianto Marwah, Mujahidah Maula, Lia Rohmatul Maula, The Syifaul Mifta Aditya Rahayu Mitha Defitri Yanti Mohammad Adit Musthofa MUHAMMAD AGUS SALIM Muhammad Febrianto Muhammad Hasbi Muhammad Rafly Muhammad Roufurrochim Na'imatul Kusnaini Najib Shinwari Nikin Hardati, Ratna Nisa'us Sholikah Nisa’us Sholikah Nisrina Qotrun Nada Noor Mirna Asih Kamalita Nur Hafifah Nuringwahyu, Sri Nuriyanti, Ika Putri, Mega Bellatus Sodier Suparman Ratna Niken Hardati Ratna Nikin Hardanti Rini Kurniawati Riza Dwi Nur Islami Rizky Amelia Rahma Safitri Rizky Aulia Amanta Putri Rozi, Akhmad Said, M. Mas'ud Said, M. Mas’ud Setiawan, Galih Wahyu sheila fitria nurjannah Sinta Budi Hartatik Siti Baitir Rohimah Slamet Muchsin Sofia Lababa Sri Nuring Wahyu Sri Nuringwahyu Syafrina Maulidya Balqis Syuhana, Eka Ugih Sugianto Ulil Hasanah Ulung Hendra Saputro Warsito Warsito Warsito Warsito Widayawati, Eny Wulandari, Ayu Dwi Yahya Yusuf Ahmed Yesi Nur Sa'adah yuhandika, femia yulianisa eka prima dewi