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All Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis JURNAL MUQODDIMAH : Jurnal Ilmu Sosial, Politik dan Hummaniora Jurnal Suluh Pendidikan Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) ProBisnis : Jurnal Manajemen Jurnal Dehasen Untuk Negeri JURNAL ILMU MANAJEMEN SABURAI (JIMS) Economics and Business Journal Innovative: Journal Of Social Science Research Journal of Management, Economic, and Accounting Economic Education Analysis Journal
Zebua, Dedi Irawan
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Analysis Of The Accounting Information System For Cash Receipts And Disbursements At PT Pos Indonesia (Persero) Gunungsitoli Branch Zebua, Jul Alvandi Samolala; Zai, Kurniawan Sarototonafo; Zebua, Dedi Irawan; Waruwu, Noviza Asni
Journal of Management, Economic, and Accounting Vol. 4 No. 2 (2025): Juli-Desember
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v4i2.923

Abstract

This study aims to analyze the accounting information system used in the process of cash receipts and disbursements at PT Pos Indonesia (Persero) Gunungsitoli Branch Office. The accounting information system functions as a tool to record, manage, and convey financial information systematically in order to support the smooth operation of the company. In practice, the company has implemented a Standard Operating Procedure (SOP) as a guideline for financial activities. However, it has not yet been supported by a flowchart, which plays an important role in visually describing the process flow and facilitating task comprehension and execution. This research uses a descriptive qualitative method with data collected through observation, interviews, and documentation. The results show that the cash receipt system is carried out through several service units such as Oranger Counter, Oranger Mobile, Post Agents, and Sub-Branch Offices, with recordings based on the Point of Sales (POS) system. Cash disbursements are made for essential operational needs and are submitted through a fund request form by each division, approved by the branch head, and processed through the Entry Pra-NPP system by the head office. Based on these findings, it can be concluded that the implemented accounting information system has not fully met the criteria of an ideal system. This is due to the absence of a visualized workflow in the form of a flowchart that could clarify work procedures, accelerate understanding, and reduce the potential for procedural errors. Therefore, the preparation and implementation of a flowchart are strongly recommended as a complement to the existing SOP.
Analysis Of The Age Of Uncollectible Accounts Receivable At The Tirta Umbu Drinking Water Company Of Nias Regency Lase, Lely Kristiani; Zebua, Dedi Irawan; Zebua, Serniati; Zai, Kurniawan Sarototonafo
Journal of Management, Economic, and Accounting Vol. 4 No. 2 (2025): Juli-Desember
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v4i2.934

Abstract

This study aims to analyze the Uncollectible Accounts Receivable at Perumda Air Minum Tirta Umbu, Nias Regency, and its impact on the company’s liquidity and financial sustainability. The research method employs a quantitative approach with receivables aging analysis (aging schedule) based on customer arrears reports and financial statements for the period 2022–2023. The results indicate weak effectiveness in managing receivables, influenced by customer payment delays, suboptimal collection systems, and limited internal supervision. The study recommends improvements in collection procedures, the implementation of strict sanctions for delinquent customers, strengthening of administrative systems, and training for collection staff to enhance the effectiveness of receivables management and maintain the financial health of Perumda Air Minum Tirta Umbu, Nias Regency.
Analisis Kinerja Keuangan Anggaran Pendapatan Dan Belanja Desa (APBDes) Di Desa Saewe Kecamatan Gunungsitoli Lase, Kartini; Telaumbanua, Aferiaman; Zebua, Dedi Irawan; Harefa, Idarni
Jurnal Ilmiah Muqoddimah: Jurnal Ilmu Sosial, Politik dan Hummaniora Vol 8, No 1 (2024): Februari 2024
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jim.v8i1.2024.463-469

Abstract

Penelitian ini menganalisis Kinerja Keuangan Anggaran Pendapatan Dan Belanja Desa di Desa Saewe Kecamatan Gunungsitoli tahun anggaran 2019-2022 menggunakan rasio efektivitas dan efisiensi. Metode penelitian ialah kualitatif. Hasil menunjukkan tingkat efektivitas stabil namun tingkat efisiensi mengalami fluktuasi. Pemerintah Desa Saewe berhasil menjaga efektivitas anggaran secara konsisten, namun efisiensi anggaran cenderung tidak stabil karena fluktuasi dalam penggunaan anggaran. Meskipun pada tahun 2019 dan 2021 mencapai kriteria cukup efisien, tahun 2020 dan 2022 menunjukkan kriteria tidak efisien dan kurang efisien, menandakan penggunaan anggaran tidak optimal.Kata kunci: Kinerja Keuangan, Efektif, Efisiensi, Anggaran Pendapatan Dan Belanja Desa.
ANALISIS INKLUSI KEUANGAN DAN LITERASI KEUANGAN TERHADAP KEBERLANGSUNGAN UMKM DI KOTA GUNUNGSITOLI MENDROFA, YENTI GRAFILLE; BATE'E, MARIA MADGALENA; ZEBUA, DEDI IRAWAN; TELAUMBANUA, ELIAGUS
JURNAL ILMU MANAJEMEN SABURAI Vol 10, No 2 (2024): JURNAL ILMU MANAJEMEN SABURAI (JIMS)
Publisher : Universitas Sang Bumi Ruwa Jurai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24967/jims.v10i2.3022

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Literasi Keuangan dan Inklusi Keuangan terhadap Keberlanjutan UMKM. Metode pengumpulan data dalam penelitian ini menggunakan data primer yang diperoleh dari hasil pengisian kuisioner kepada 44 responden Pelaku UMKM di Kota Gunungsitoli. serta data sekunder yang diperoleh dari buku literatur serta jurnal yang berkaitan dengan penelitian ini. Metode analisis data yang digunakan uji validitas data, uji reliabilitas, analisis regresi berganda, uji koefisien determinan, uji t dan uji f. Hasil penelitian ini menunjukkan bahwa Literasi Keuangan dan Inklusi Keuangan berpengaruh positif dan signifikan terhadap Keberlanjutan Usaha UMKM secara parsial. Secara simultan Literasi Keuangan dan Inklusi Keuangan berpengaruh signifikan terhadap Keberlanjutan Usaha UMKM. Nilai adjusted R Square sebesar 0,781 yang artinya variabel inklusi keuangan dan literasi keuangan memberikan pengaruh sebesar 78,1 % terhadap variable keberlangsungan UMKM. sedangkan 21,9% dipengaruhi oleh faktor lain yang tidak dibahas dalam penelitian ini.
Penyusunan Laporan Keuangan Desa dari Basis Kas Menuju Basis Akrual (Studi Kasus di Desa Muzoi Kecamatan Lahewa Timur) Zebua, Serniati; Sarototonafo Zai, Kurniawan; Zebua, Dedi Irawan; Sukartini Hulu, Tri Hartati; Kakisina, Sophia Molinda; Waruwu, Noviza Asni; Bu'ulolo, Nanny Artatina; Faebuadodo Hulu, Perlindungan
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 5 No. 3 (2024): Jurnal Pengabdian kepada Masyarakat Nusantara (JPkMN) Edisi Mei- Agustus
Publisher : Lembaga Dongan Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55338/jpkmn.v5i3.4094

Abstract

Tujuan pelaksanaan PKM ini adalah untuk membantu para aparat Desa dalam menyusun Laporan Keuangan Desa dari Basis Kas menuju Basis Akrual sesuai dengan Standar Akuntansi Pemerintahan (PSAP 01).  Fenomena masalah dalam pelaksanaan PKM ini adalah adanya ketidaksesuaian dan kesalahpahaman dalam penyusunan laporan keuangan desa karena tidak adanya aparat desa yang berlatar belakang Pendidikan akuntansi dan tidak memahami menggunakan aplikasi SISKEUDES. Jenis penelitian yang digunakan dalam PKM ini adalah menggunakan deskriptif kualitatif menggunakan data primer yang diperoleh dari hasil wawancara kepada Informan. Hasil PKM yang diperoleh yaitu Laporan Keuangan Desa yang disusun oleh Pemerintah Desa saat ini masih menggunakan basis kas dalam menyelenggarakan akuntansi dan penyajian laporan keuangan atas pendapatan, belanja, dan pembiayaan dalam Laporan Realisasi Anggaran. Sesuai dengan perkembangan zaman, Laporan Keuangan Desa diarahkan menggunakan basis akrual dalam menyelenggarakan akuntansi dan penyajian laporan keuangan atas aset, kewajiban, dan ekuitas dalam Neraca. Salah satu tujuan Laporan keuangan Desa disusun yaitu dalam rangka menyajikan informasi realisasi anggaran dan posisi keuangan pemerintah desa yang bermanfaat bagi para pengguna laporan dalam mengevaluasi kebijakan/keputusan lalu dan merencanakan kebijakan di masa yang akan datang. Selain itu, laporan keuangan pemerintah desa sebagai bentuk pertanggungjawaban (akuntabilitas) pemerintah desa atas sumber daya yang dikelola dan/atau dipercayakan kepada Pemerintah Desa.
Pentingnya Sistem Informasi Akuntansi Pengelolaan Dana Desa Di Desa Harefa Kecamatan Tugala Oyo Kabupaten Nias Utara Waruwu, Sopia; Zai, Kurniawan Sarototonafo; Bate'e, Maria Magdalena; Zebua, Dedi Irawan
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (Jebma) Vol. 4 No. 3 (2024): Artikel riset Periode Nopember 2024
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jebma.v4i3.4706

Abstract

Sistem Informasi Akuntansi merupakan sebuah sistem tentang akuntansi yang dijadikan sebuah infromasi ,tentu saja mempunyai banyak manfaat bagi pihak pengguna ,sistem informasi akuntansi ini merupakan kegiatan pemrosesan data tentang aktivitas transaksi, pengumpulan dan penyimpanan data sebagai sistem informasi akuntansi pengambilan keputusan dan control bagi pemakainya sistem terlebih lagi pengguna sistem keuangan . Tujuan dari penelitian tugas akhir ini Untuk menerapkan pentingnya Sistem Informasi Akuntansi Dana Desa di Desa Harefa , Kecamatan tugala oyo , Kab. Nias Utara. Jenis penelitian yang dilakukan dalam penelitian ini adalah penelitian kualitatif dengan data primer dengan menggunakan metode observasi dan wawancara yang diperlukan untuk melakukan pengamatan langsung serta wawancara dengan pihak aparatur Desa Harefa. Dalam Penerapan sistem informasi akuntansi dana desa di desa Harefa. Berdasarkan Hasil penelitian penelitian di Desa Harefa dapat disimpulkan menunjukkan bahwa sistem informasi akuntansi ini sangat bermanfaat dalam pengelolaan dana desa dengan mencatat transaksi secara otomatis dan sistematis, mengurangi kesalahan manual, serta memastikan pencatatan dana yang akurat. Meskipun sistem ini memiliki potensi untuk menghasilkan data yang andal dan a kurat, keandalan informasi bergantung pada pengetahuan dan keterampilan pengguna dalam mengoperasikan sistem. Dan adanya juga aparatur desa kurang mengerti tentang terkait penerapan sistem informasi akuntansi dana desa di desa harefa Kata kunci: Sistem Informasi Akuntansi pengelolaan Dana Desa
Analisis Penanganan Kredit Bermasalah Pada PT.Pegadaian Cabang Gunungsitoli Waruwu, Fifin Berkat; Zebua, Dedi Irawan; Zebua, Serniati; Waruwu, Noviza Asni
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (Jebma) Vol. 4 No. 3 (2024): Artikel riset Periode Nopember 2024
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jebma.v4i3.4770

Abstract

Penelitian ini bertujuan untuk mengidentifikasi dan menganalisis kredit bermasalah pada PT. Pegadaian Cabang Gunungsitoli, 2022-2023 . Penelitian ini menggunakan data sekunder berupa data-data yang di peroleh penulis laporan manual dari PT.Pegadaian Cabang Gunungsitoli yang di butuhkan penulis untuk menganalisis kredit bermasalah.Penelitian ini menggunakan pendekatan deskriptif kualitatif. Pengumpulan data diperoleh dari wawancara dengan PT. Pegadaian Cabang Gunungsitoli. Hasil penelitian menunjukkan bahwa penanganan kredit bermasalah pada PT Pegadaian dilakukan melalui Rescheduling (Penjadwalan Ulang), Reconditioning (Persyaratan Ulang), penataan kembali dan penyitaan jaminan serta melakukan penagihan yang intensif. Restrukrisasi kredit juga dapat dilakukan apabila debitur memiliki itikad baik untuk melakukan pembayaran penilaian usaha debitur dan kemampuan dan kemampuan untuk membayar. Kata kunci:Kredit Bermasalah, Penanganan Kredit Bermasalah
Analysis of Inventory Recording in Church-Owned Enterprises (BUMG BNKP) BNKP LPLG Unit Zebua, Adil Setia; Sophia Molinda Kakisina; Harefa, Idarni; Zebua, Dedi Irawan
ProBisnis : Jurnal Manajemen Vol. 16 No. 06 (2025): November: Management Science
Publisher : Lembaga Riset, Publikasi dan Konsultasi JONHARIONO

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

Abstract

This study aims to analyze the inventory recording practices implemented by the Church-Owned Enterprise (BUMG BNKP) Unit LPLG BNKP, which operates as both a printing unit and a distributor of church service products. Using a descriptive qualitative approach, data were collected through observation, interviews, and documentation. Findings reveal that although the unit applies the FIFO method in managing inventory flow—where the first goods received are the first to be sold—the existing stock card format is not fully aligned with PSAK No. 14. Key gaps include the absence of recorded purchases, sales returns, and purchase returns, resulting in inconsistencies between administrative records and physical inventory. Several challenges were also identified, such as delayed data entry, discrepancies between warehouse stock and administrative reports, and non-integrated documentation formats. The study proposes improvements to the stock card format by integrating all types of inventory transactions into a single record-keeping system based on FIFO and PSAK No. 14. Implementing these improvements is expected to strengthen internal control, enhance accuracy in financial reporting, and reduce the risk of losses due to inventory errors.
Development of Micro, Small and Medium Enterprises (MSMEs) Based on Creative Industry in Ulunoyo District, South Nias Regency Ndruru, Hubertus Harisman; Zebua, Dedi Irawan; Bate'e, Maria Magdalena; Gulo, Heniwati
Economics and Business Journal (ECBIS) Vol. 3 No. 6 (2025): September
Publisher : PT. Maju Malaqbi Makkarana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ecbis.v3i6.271

Abstract

This study examines the development of creative industry-based Micro, Small, and Medium Enterprises (MSMEs) in Ulunoyo District, South Nias Regency, with a focus on four main sectors: culinary, crafts, fashion, and music. The purpose of this study is to describe the condition of creative MSMEs in Ulunoyo, identify the obstacles faced, and analyze the development strategies implemented by business actors to increase competitiveness. The method used is descriptive qualitative with data collection techniques through interviews, field observations, and documentation of 21 MSME actors in five villages. Data analysis was carried out through reduction, presentation, and verification of findings. The results show that the development of creative MSMEs in Ulunoyo is supported by the potential of community creativity, strategic location, and the existence of traditional markets as distribution centers. Development strategies include improving product quality, business diversification, design innovation, and the use of digital technology for promotion and marketing. However, a number of major obstacles are still encountered, including limited business capital, rising raw material prices, low managerial skills, lack of product innovation, limited market access, and high levels of competition. To overcome these obstacles, business actors carry out creative promotions, expand their collaboration networks, and utilize social media to reach a wider consumer base.
The Effect of Working Capital Management on The Growth of Savings and Loan Business in The Osseda Faolala Women's Consumer Cooperative Nias Gulo, Foster Herwin; Zebua, Dedi Irawan; Zebua, Serniati; Telaumbanua, Aferiaman
Economics and Business Journal (ECBIS) Vol. 4 No. 1 (2025): November
Publisher : PT. Maju Malaqbi Makkarana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ecbis.v4i1.272

Abstract

This study analyzes the financial condition of the Osseda Faolala Perempuan Nias Consumer Cooperative during the period January 2021–December 2024, focusing on the management of current assets, short-term liabilities, and the repayment rate of member loans. Data were processed using descriptive statistics and simple linear regression to assess the cooperative's financial balance and factors influencing business growth. The classical assumption test showed that the regression model met the feasibility criteria, both in terms of normality and autocorrelation, thus the analysis results were reliable. The t-test results proved that working capital had a positive and significant effect on cooperative business growth with a significance value <0.05. The coefficient of determination (R² = 0.887) confirmed that 88.7% of the variation in business growth was explained by working capital management. This means that the more optimal the management of working capital—including current assets, short-term liabilities, and member loans—the higher the cooperative's chances of growth and development. In addition to strengthening the existing literature, this study is consistent with the findings of Winata et al. (2023) on manufacturing companies and Herawati (2023) on savings and loan cooperatives, both demonstrated the importance of working capital management to financial performance. However, these results differ from the research of Rezki Erdian et al. (2022) on the retail sector, which found that receivables had no significant effect on profitability. This difference indicates that the relevance of working capital is highly dependent on the institutional context. Overall, this study confirms that optimal working capital management is not merely an administrative issue, but a strategic factor determining cooperative business growth and improving welfare. member.
Co-Authors BATE'E, MARIA MADGALENA Bate'e, Maria Magdalena Bu'ulolo, Nanny Artatina Bu’ulolo, Nanny Artatina Daeli, Mujur Kurniawati Faebuadodo Hulu, Perlindungan Gulo, Foster Herwin Gulo, Heniwati Halawa, Torisman Harefa, Idarni Hulu, Intan Permata Hati Hulu, Perlindungan Faebuadodo Hulu, Tri Hartati Sukartini Kakisina, Sophia Molinda Laia, Normalis Laoli, Natalia Lase, Kartini Lase, Lely Kristiani Mendrofa, Yenti Grafille Ndruru, Hubertus Harisman Sarototonafo Zai, Kurniawan Serniati Zebua Sophia Molinda Kakisina Sukartini Hulu, Tri Hartati Tafonao, Erdin Juniman Telaumbanua, Aferiaman Waruwu, Fifin Berkat Waruwu, Noviza Asni Waruwu, Sopia Zai, Kurniawan Sarototonafo Zebua, Adil Setia Zebua, Fakta Solala Zebua, Hamid Rinaldo Zebua, Idam Eltri Zebua, Jul Alvandi Samolala Zega, Wan Riang