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Analisis Sistem Informasi Akuntansi Keuangan Dalam Mendukung Pengendalian Internal dan Akuntabilitas pada Yayasan Tunas Insan Mulia Sawangan Depok Desilia Purnama Dewi; Sapto Hadi Imambachri; Waluyo; Ferdauzi Dianti
Jurnal Sekretari Universitas Pamulang Vol. 13 No. 1 (2026): JURNAL SEKRETARI
Publisher : Universitas Pamulang

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

Abstract

ABSTRAK Penelitian ini bertujuan untuk menganalisis sistem informasi akuntansi keuangan dalam mendukung pengendalian internal dan akuntabilitas pada Yayasan Tunas Insan Mulia Sawangan Depok. Penelitian ini menggunakan pendekatan kualitatif dengan metode studi kasus. Data diperoleh melalui wawancara, observasi, dan dokumentasi terhadap pihak-pihak yang terlibat dalam pengelolaan keuangan yayasan. Teknik analisis data dilakukan melalui tahapan reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa Yayasan Tunas Insan Mulia Sawangan Depok telah menerapkan sistem informasi akuntansi keuangan yang mencakup proses penerimaan dan pengeluaran kas serta penyusunan laporan keuangan secara periodik. Sistem tersebut telah membantu pengelolaan keuangan yayasan, namun belum berjalan secara optimal. Beberapa kelemahan yang ditemukan antara lain belum terintegrasinya sistem pencatatan keuangan, belum optimalnya pemisahan tugas, serta keterbatasan pemanfaatan teknologi informasi. Kondisi tersebut berdampak pada efektivitas pengendalian internal dan tingkat akuntabilitas keuangan yayasan. Berdasarkan hasil penelitian, dapat disimpulkan bahwa penguatan sistem informasi akuntansi keuangan yang terintegrasi dan berbasis teknologi, disertai dengan peningkatan pengendalian internal, diperlukan untuk mendukung terwujudnya akuntabilitas keuangan yang lebih baik pada Yayasan Tunas Insan Mulia Sawangan Depok. Kata kunci: Sistem Informasi Akuntansi, Pengendalian Internal, Akuntabilitas, Yayasan.
Optimization Of Vaname Shrimp (Litopenaeus Vannamei) Ponds Using A Social Ecological System (SES) In Jatimalang Village, Purworejo Regency Waluyo
Jurnal Pengelolaan Perikanan Tropis (Journal of Tropical Fisheries Management) Vol 8 No 2 (2024): Jurnal Pengelolaan Perikanan Tropis (Journal Of Tropical Fisheries Management)
Publisher : Departement of Aquatic Resources Management, Faculty of Fisheries and Marine Sciences, IPB University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29244/p13b2243

Abstract

Many vannamei shrimp (Litopenaeus vannamei) ponds in Jatimalang Village are not producing, despite the fact that the potential for success in the pond industry is quite strong, as evidenced by high market demand and the suitability of the area for pond construction. As a result, this research was carried out in order to identify the source of the problem and offer remedies that can be implemented using the Social Ecological System (SES) approach and the method DPSIR (Driving Forces, Pressures, State, Impacts, and Responses). According to the research, the less than optimal pond land in Jatimalang Village was caused by a variety of factors, so it was necessary to have microfinance, infrastructure provision, farmers' ability and knowledge in pond management, the formation of farmer groups, a policy of converting land into ponds, the application of WWTP, changes in farmers' lifestyles, routine monitoring of water quality, the application of pond biosecurity, and business.
Prevalence And Intensity Of Endoparasites In Nilem Fish (Osteochilus hasselti) In Fish Seed Ball (BBI) Sawangan II Magelang District Meitasari, Wulan; Nofreeana, Andri; Waluyo
AQUACOASTMARINE: Journal of Aquatic and Fisheries Sciences Vol. 4 No. 2 (2025): AQUACOSTMARINE: Journal of Aquatic and Fisheries Sciences
Publisher : Talenta Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32734/jafs.v4i2.17053

Abstract

Inspection of farmed fish to prevent disease outbreaks that can cause mass deaths of nilem fish, especially those caused by endoparasites. This study aims to determine the types of endoparasites, prevalence and intensity values ​​of endoparasites as well as the histopathological description of the intestines and stomach of nilem fish in BBI Sawangan II, Magelang Regency. Nilem fish sampling was carried out using the Probability sampling method. The number of samples taken was 30 individuals each from 2 ponds, so the total samples used were 60 samples. The types of endoparasites found to infect nilem fish are Camallanus sp., Capillaria sp. and Anisakis sp. The prevalence value for pool 1 was 40% (common infection) with an intensity value of 2 individuals/head (low). The prevalence in pool 2 was 53% (very frequent infection) with an intensity value of 2 individuals/head (low). Most of the parasites found are in the intestines of fish. The histopathological picture of gastric tissue shows damage to the gastric mucosa in the form of inflammatory cell infiltration. The results of the correlation between water quality parameters and parasite abundance showed that for every one degree increase in temperature, parasites will decrease by 0.1, for every one unit increase in pH, parasites will decrease by 1.825, for every one mg/L increase in DO. then parasites will decrease by 0.0569 and for every one mg/L increase in ammonia, parasites will increase by 6.239. And for the regression results, the results were 69.14% (strong).
Analisis Profil Glukosa Darah Ikan Nila (Oreochromis niloticus) Pada Suhu Yang Berbeda Di Kecamatan Mungkid, Kabupaten Magelang Zulhidafina, Firta Falen; Waluyo; Hidayati, Sri
AQUACOASTMARINE: Journal of Aquatic and Fisheries Sciences Vol. 4 No. 2 (2025): AQUACOSTMARINE: Journal of Aquatic and Fisheries Sciences
Publisher : Talenta Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32734/jafs.v4i2.21511

Abstract

Kondisi suhu perairan yang tidak sesuai dapat menyebabkan kondisi fisiologis ikan menjadi tidak normal atau stres. Penelitian ini bertujuan untuk mengetahui kondisi kualitas air budidaya ikan nila dan hubungan antara suhu dengan kadar glukosa darah ikan nila di Kecamatan Mungkid. Pengambilan sampel ikan nila dilakukan pada pagi dan siang hari secara acak dengan jumlah masing-masing sebanyak 48 ekor. Metode yang digunakan yaitu observasi selanjutnya dianalisis dengan menggunakan analisis deskriptif dan analisis regresi linear sederhana. Hasil pengukuran parameter kualitas air di Kecamatan Mungkid yaitu suhu pagi (26,03 o C), suhu siang (27,20 o C), pH (7,03), DO (6,06 mg/L), dan amonia (0,18 mg/L). Nilai tersebut berada pada kondisi normal untuk kegiatan budidaya ikan nila. Hasil rata-rata pengukuran glukosa darah ikan nila di stasiun 1, 2, dan 3 masing-masing sebesar (79,73 mg/dL), (76,13 mg/dL), dan (86,05 mg/dL). Hasil pengukuran kadar glukosa darah ikan nila menunjukkan persentase kategori stres yang berbeda-beda pada masing-masing stasiun. Stasiun 1 menunjukkan persentase ikan normal (76,65%) dan ikan stres (23,3%). Stasiun 2 menunjukkan persentase ikan normal (79,95%) dan ikan stress (26,6%). Stasiun 3 menunjukkan persentase ikan normal (66,6%) dan ikan stres (32,2%).
Status Mutu Sungai Sungai Pundul, Kutasari Kabupaten Purbalingga Afifah, Naufal; Armando, Eric; Waluyo
AQUACOASTMARINE: Journal of Aquatic and Fisheries Sciences Vol. 4 No. 2 (2025): AQUACOSTMARINE: Journal of Aquatic and Fisheries Sciences
Publisher : Talenta Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32734/jafs.v4i2.21536

Abstract

The purpose of this study was to determine the condition of water quality and water pollution conditions in the Pundul River, Kutasari. The research location, namely station 1 is at coordinates -7.363170 LS and 109.335832 BT, station 2 -7.364296 LS and 109.337737 BT, station 3 -7.366209 LS and 109.338324 BT, station 4 -7.368257 LS and 109.340588 BT, and station 5 -7.369092 LS and 109.340915 BT. The data collection method used is the observation method with a quantitative approach (using the STORET and CCME-WQI methods) and qualitative (comparison of sample data with PP No.22 of 2021). The parameters used are temperature, pH, DO, COD, BOD, and total coliform. Parameters that do not meet the class III quality standards are pH with results ranging from 5.37-6.37 and total coliform with a range of 3,500 - 2,400,000 MPN / 100 ml. The data analysis used is the STORET and CCME-WQI methods. Based on the results of the pollution analysis, the Pundul River flow is in the moderately polluted category with a value of -17 and the most polluted station is at station 2 due to direct waste discharge from vermicelli noodle producers. The results of the analysis of the water quality standard status in the Pundul River flow are still in the less category with an average value of 54.14, so it is still in poor condition for tilapia fish farming activities in Kutasari District, Purbalingga.
Prevalence And Intensity Of Endoparasites In Nilem Fish (Osteochilus hasselti) In Fish Seed Ball (BBI) Sawangan II Magelang District Meitasari, Wulan; Nofreeana, Andri; Waluyo
AQUACOASTMARINE: Journal of Aquatic and Fisheries Sciences Vol. 4 No. 2 (2025): AQUACOSTMARINE: Journal of Aquatic and Fisheries Sciences
Publisher : Talenta Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32734/jafs.v4i2.17053

Abstract

Inspection of farmed fish to prevent disease outbreaks that can cause mass deaths of nilem fish, especially those caused by endoparasites. This study aims to determine the types of endoparasites, prevalence and intensity values ​​of endoparasites as well as the histopathological description of the intestines and stomach of nilem fish in BBI Sawangan II, Magelang Regency. Nilem fish sampling was carried out using the Probability sampling method. The number of samples taken was 30 individuals each from 2 ponds, so the total samples used were 60 samples. The types of endoparasites found to infect nilem fish are Camallanus sp., Capillaria sp. and Anisakis sp. The prevalence value for pool 1 was 40% (common infection) with an intensity value of 2 individuals/head (low). The prevalence in pool 2 was 53% (very frequent infection) with an intensity value of 2 individuals/head (low). Most of the parasites found are in the intestines of fish. The histopathological picture of gastric tissue shows damage to the gastric mucosa in the form of inflammatory cell infiltration. The results of the correlation between water quality parameters and parasite abundance showed that for every one degree increase in temperature, parasites will decrease by 0.1, for every one unit increase in pH, parasites will decrease by 1.825, for every one mg/L increase in DO. then parasites will decrease by 0.0569 and for every one mg/L increase in ammonia, parasites will increase by 6.239. And for the regression results, the results were 69.14% (strong).
Analisis Profil Glukosa Darah Ikan Nila (Oreochromis niloticus) Pada Suhu Yang Berbeda Di Kecamatan Mungkid, Kabupaten Magelang Zulhidafina, Firta Falen; Waluyo; Hidayati, Sri
AQUACOASTMARINE: Journal of Aquatic and Fisheries Sciences Vol. 4 No. 2 (2025): AQUACOSTMARINE: Journal of Aquatic and Fisheries Sciences
Publisher : Talenta Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32734/jafs.v4i2.21511

Abstract

Kondisi suhu perairan yang tidak sesuai dapat menyebabkan kondisi fisiologis ikan menjadi tidak normal atau stres. Penelitian ini bertujuan untuk mengetahui kondisi kualitas air budidaya ikan nila dan hubungan antara suhu dengan kadar glukosa darah ikan nila di Kecamatan Mungkid. Pengambilan sampel ikan nila dilakukan pada pagi dan siang hari secara acak dengan jumlah masing-masing sebanyak 48 ekor. Metode yang digunakan yaitu observasi selanjutnya dianalisis dengan menggunakan analisis deskriptif dan analisis regresi linear sederhana. Hasil pengukuran parameter kualitas air di Kecamatan Mungkid yaitu suhu pagi (26,03 o C), suhu siang (27,20 o C), pH (7,03), DO (6,06 mg/L), dan amonia (0,18 mg/L). Nilai tersebut berada pada kondisi normal untuk kegiatan budidaya ikan nila. Hasil rata-rata pengukuran glukosa darah ikan nila di stasiun 1, 2, dan 3 masing-masing sebesar (79,73 mg/dL), (76,13 mg/dL), dan (86,05 mg/dL). Hasil pengukuran kadar glukosa darah ikan nila menunjukkan persentase kategori stres yang berbeda-beda pada masing-masing stasiun. Stasiun 1 menunjukkan persentase ikan normal (76,65%) dan ikan stres (23,3%). Stasiun 2 menunjukkan persentase ikan normal (79,95%) dan ikan stress (26,6%). Stasiun 3 menunjukkan persentase ikan normal (66,6%) dan ikan stres (32,2%).
Status Mutu Sungai Sungai Pundul, Kutasari Kabupaten Purbalingga Afifah, Naufal; Armando, Eric; Waluyo
AQUACOASTMARINE: Journal of Aquatic and Fisheries Sciences Vol. 4 No. 2 (2025): AQUACOSTMARINE: Journal of Aquatic and Fisheries Sciences
Publisher : Talenta Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32734/jafs.v4i2.21536

Abstract

The purpose of this study was to determine the condition of water quality and water pollution conditions in the Pundul River, Kutasari. The research location, namely station 1 is at coordinates -7.363170 LS and 109.335832 BT, station 2 -7.364296 LS and 109.337737 BT, station 3 -7.366209 LS and 109.338324 BT, station 4 -7.368257 LS and 109.340588 BT, and station 5 -7.369092 LS and 109.340915 BT. The data collection method used is the observation method with a quantitative approach (using the STORET and CCME-WQI methods) and qualitative (comparison of sample data with PP No.22 of 2021). The parameters used are temperature, pH, DO, COD, BOD, and total coliform. Parameters that do not meet the class III quality standards are pH with results ranging from 5.37-6.37 and total coliform with a range of 3,500 - 2,400,000 MPN / 100 ml. The data analysis used is the STORET and CCME-WQI methods. Based on the results of the pollution analysis, the Pundul River flow is in the moderately polluted category with a value of -17 and the most polluted station is at station 2 due to direct waste discharge from vermicelli noodle producers. The results of the analysis of the water quality standard status in the Pundul River flow are still in the less category with an average value of 54.14, so it is still in poor condition for tilapia fish farming activities in Kutasari District, Purbalingga.
Co-Authors Abdurrahman , Thoriq Adi Nugraha, Yoga Prasetya Adi, Pomo Warih Afifah, Naufal Agus Mukholid Agustiyanta - Aisya Fatma Fikian Aldira Mara Ditta Caesar Purwanto Ananda Santosa, Salsabila Fitri Andri Nofreeana Anggoro, Febri Adhi Anis Eka Valentin Annisa Oktavia R R Apridiansyah, Yovi Arifah, Mufaida Shofia Ariska Oktavia Anggraini Armando, Eric Asmoro Nurhadi Panindias Aulia Maris Syahputri Avisha Fauziah Erzad Ayu Sulasari Bayu Tri Cahya Berliana Sukmawati Bidari, H. Buditami Cahyani, Dian Dwi Dara Anissa Putri Dede Irawan Desilia Purnama Dewi Destiyana Rahmawati Destriani, Destriani Devi Febriyanti Devita Apriliani Djoko Nugroho Dodit Suprianto Edi Junaedi Endarini, Jayanti Endri Wahyu Ningsih Erika Ayu Oktaviani Eska Dwi Prajayanti Fadilah Umar Faiz Tsabitul Haq Febriana Alifia Safitri Ferdauzi Dianti Fiki Fakhrina Mafazatur Rahmah Fira Rufaida, Khalifa Firanti Nur, Rahmawati Giartama, Giartama Hamid, Samsul Hanik Liskustyawati, Hanik Haris Nugroho Harjoyo Hendrig Joko Prasetyo Hermawati Hervina Puspitosari Hidayatullah, Mohammad Furqon Hitari Shelia Riyandi Ida Nugroho Saputro Ika Sartika Ildiko, Orban Irma Mustika Sari Islahuzzaman Nuryadin Istiqomah, Tsani Hayyun Julio Mu’thi Santoso Kandiarum, Dyyah Khomsin Kurniawan, Rendya Adi Kurniawan, Tito Kusumadewi, Berlian Nurtyashesti Laksani, Hening Lidhia Viona R Liskustyawati , Hanik Lucky Nugroho M. Khoiruddin Hidayat Meitasari, Wulan Mirahwati, Vivi Moechammad Sarosa Moh. Abdullah Anshori Mohammad Furqon Hidayatullah Muflihah Istiana Muhammad Rifqi Zain Muhammad Syaiful Muhammad Syirajuddin S. Muslihah, Isnawati Muslimin Muslimin Ningtyas Ayu Pramesti Nisa Kurnia Cahyani Nora Amarita Norman Wijaya Gati Novita Sari, Annisa Nur Amelia Nur Diansari, Brillian Nur Safitri, Via Ayu Nurchabibah, Reza Nurlita Olyvia nursalimar cahyono Nursiam Octoriani, Widyanti Pandanwangi, Brilindra Pangesti, Nabila Ayu Pravitasari, Indriati Suci Prilosadoso, Basnendar Herry Putri Elfa Masudia Putri Indah Nazareta Putri Utami, Pramudita Rizky Putri, Leilani Putro, Baskoro Nugroho Rahmadhani , Ersa Rahmadhani, Niken Ratih Paramitasari, Ratih Ratna Susanti Ratri Setiyoning Puspita Ayu Rehnalemken Ginting Reni Khotimah Ressa Ananda Putra Risza Namira Aurilla Rohman, Alfiyan Nur Rony Syaifullah Rony Syaifullah, Rony Rumi Iqbal Doewes, Rumi Iqbal Rusyda, Muhammad Nasik Sabarini, Sri Santoso Sapta Kunta Purnama Sapto Hadi Imambachri Sapto Hermawan Saputro, Alfian Abdi Sari, Annisa Novita Sari, Apri Lynia Sekar Rani Salsabila Septriandi Wirayoga Setiawan, Baharudin Slamet Nurrochmad Slamet Widodo Sri Hidayati Sri Murwanti Sri, Hidayat Sugiyarto Sukmaya, Dwinugrah Yogas Sukodoyo Suratmin SUTRISNO Tanfirul Khoiri Tiyas, Putri Rahayuning Tjenreng, M. Baharudin Zubakhrum Toyib, Rozali Tri Aji, Muhammad Vera Waty Simanjuntak Wahyu Alilia , Valentina Wahyu Tri Purbaningsih Welly Chandra Wijaya, Ardi WIWIN YULIANINGSIH Yananto Mihadi Putra Yoga Radyasa Yoga Yuniadi Yunia Mulyani Azis Zaenal Arifin Zulhidafina, Firta Falen