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Journal : Accounting and Management Journal

Analisis Pengendalian Intern Penerimaan dan Pengeluaran Kas dalam Meningkatkan Kualitas Cash Flows (Studi Kasus pada PT Smart Living) Rochmah, Shofiatur; Kustiningsih, Nanik
JURNAL AKUNTANSI DAN MANAJEMEN Vol 5 No 2 (2021): Accounting and Management Journal
Publisher : Universitas Nahdlatul Ulama Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/amj.v5i2.2168

Abstract

Internal control on cash receipts and disbuements in the company is vey important because cash is one of the assets that has an important role in the development of the company, where cash is the most liquid asset. This study aims to analyze the internal control of cash receips and disbursements in improving the quality of cash flows carried out at PT. Smart Living which is engaged in GPS installation services. In this study, the method used by the autho in analyzing the data is a qualitative method using inteview, observation, and documentation. The results of this study indicate that the internal control system for cash receipts has been unning effectively, wich has not been running effectively, because there are still dual function between recipients, depositors and cash registers.
Analisis Sistem Akuntansi Penggajian dan Pengupahan pada PT X Krisdayanti, Merin; Kustiningsih, Nanik
JURNAL AKUNTANSI DAN MANAJEMEN Vol 5 No 2 (2021): Accounting and Management Journal
Publisher : Universitas Nahdlatul Ulama Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/amj.v5i2.2170

Abstract

The accounting information system for contracts and wages is very important for a company which can assist in making decisions and archieving the implementation of payroll and wages for employees. The goal is to be able to find out how the implementation of the accounting system for payroll and wages at PT. X. This type of research used in this research is descriptive research using data analysis methods, namely qualitative data analysis. This study aims to identify and analyze the payroll and wage accounting information system at PT. X. The results of this analysis indicate the payroll and wages accounting information system at PT. X which is still not supportive, as well as the lack of supervision on the attendance list of employees, this shows the weakness that accours in the company PT. X.
Optimalisasi Penggunaan Marketplace dan Digital Payment sebagai Solusi Pembelian pada UMKM Truveil.id Maylani, Cindy; Khasanah, Retno Nur; Zuhri, Muhammad Fadli; Kustiningsih, Nanik
JURNAL AKUNTANSI DAN MANAJEMEN Vol 6 No 1 (2022): Accounting and Management Journal
Publisher : Universitas Nahdlatul Ulama Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/amj.v6i1.2601

Abstract

Technological developments in the current era are increasingly significant, especially in the trade sector. In addition, the presence of covid-19 and work from home makes online shopping one of the ways to carry out purchasing activities. In Indonesia, many people already understand technology or commonly called technology literacy, nowadays many people from various circles use e-commerce as a means of buying and selling for their daily needs. In addition, the rise of the marketplace is also one of the many drivers of change in trade transactions or buying and selling. This study aims to provide education whether the use of digital payments and marketplaces can be accepted by customers and is profitable for the seller, especially for UMKM Truveil.id. The research that we carried out used descriptive qualitative research methods in which we carried out the process through interviews, document studies and observations. The research was conducted by involving 10 of our consumers who carry out trade transactions on UMKM Truveil.id and there are about 3 people from the UMKM Truveil.id team. The results of the research conducted indicate that optimizing the use of digital payments and marketplaces can reduce payment difficulties and a sense of security for customers as well as ease of writing transaction books for sellers.
Co-Authors Adhyaksa*, Okky Kusuma Putri Aghnia, Alfi Falah Ali Farhan Amalia Arista Amelia Rahmadewi Amilliya Virdina Rezza Setyo Ningrum Amin Sadiqin Ardianto Aris, Moh Bambang Tjahjadi Bella Rizka Indah W Beta Nur Hidayah Choirul Anam Devina Kristanti Nova Dika Prayogi Egig Islamida Putri Erren Imaniar Rizqi Evi Pungky Febriani Farhan , Ali Firdaus, Septy Dwi Anggraini Fitriani, Sofiyatul Galuh Setyowati Dwi Safitri Galuh Setyowati Dwi Safitri Gunawan Wibisono Harjanti, Wulandari Hevinanda*, Livia Indah Yuliana Indah Yuliana Irawati Abdul Ismawati*, Yesika Isnaini Nur Fadila Ivtachul Ma’rifah Iwang Suwangsih Jais Zulkarnain Iha Januar Sonya Maulani Kusasih Krisdayanti, Merin Lanny Regina Susanti Laras Mei Purbianti Le Hoai Nam Lilik Mahsunah Ludmina Elfrida Beka Putri Mardijuwono, Agus Widodo Marwan Altarawneh Maylani, Cindy Mei, Laras Mokhamad Iqbal Hardiky Muhammad Baihaqi Ferdiansyah Munawwarah, Raudatul Naufal Anggarda Adhitama Nisful Laili Noneng R. Sukatmadiredja Noorlailie Soewarno Nova Putri Anggrieana Nur Hidayah, Beta Nurmaidah Nurmaidah Parwita Setya Wardhani Phyto Rhyzzoma, Imada Pompong B. Setiadi Pompong Budi Setiadi Prayogi, Dika Purbasari*, Fitri Purwono, M. Djoko Putri Rahma Dayanti Rani Fitriyanti Ratna Dewi Retno Nur Khasanah Ria Restu Daniati Rif'atus Sholikah Rifda Fitranti Rifda Fitrianti Rizalnur Firdaus Rochmah, Shofiatur Sari, Anita Ratna Shofiatur Rochmah Siswanti, Luluk Erna Sri Rahayu SRI RAHAYU Sugiarti Sugiarti Tessalonika Nadya Herlina thea geby ayu santoso Triandhini, Rekky Vaizal Asy’ari Vaizal Asy’ari Veronica Novi Suryani Wan Adibah Wan Ismail Wijayanti, Endry Zaldy Rismansyah Suparman Zuhri, Muhammad Fadli