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All Journal JURNAL LENTERA AKUNTANSI
Minggu, Minggu
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Computer Science & IT Economics, Econometrics & Finance

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EFEKTIFITAS PELAYANAN PEMBERIAN KREDIT BRIGUNA PADA PT ASURANSI BRI LIFE JAKARTA Purwitasari, Maria Evy; Meilandri, Detti; Minggu, Minggu; Purnomo, D; Riyanto, Aris
JURNAL LENTERA AKUNTANSI Vol. 8 No. 2 (2023): JURNAL LENTERA AKUNTANSI, NOVEMBER 2023
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrakt.v8i2.1043

Abstract

This study discusses an analysis of the covering process for briguna credit life insurance products carried out by PT. BRI Life Insurance. This study aims to understand in depth the covering process carried out by these companies in providing life insurance products related to Briguna. The methodology used in this research is direct observation at PT. BRI Life Insurance, interviews with related staff, and documentation studies. The data obtained was analyzed using a descriptive approach to identify and understand the steps involved in the process of covering BRIGUNA life insurance products. The results showed that the process of covering BRIGUNA life insurance products at PT. BRI Life insurance involves several stages. Each stage in lending must be carried out sequentially starting from credit application, credit analysis and decision, to the final stage, namely credit realization and documentation. Keywords: Analysis, Process, Covering.
SISTEM AKUNTANSI PEMBELIAN BAHAN BAKU PADA PT. XYZ Minggu, Minggu; Mardiana, Diand; Erlangga, Wiliam Eri; Evalina, Evalina
JURNAL LENTERA AKUNTANSI Vol. 8 No. 2 (2023): JURNAL LENTERA AKUNTANSI, NOVEMBER 2023
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrakt.v8i2.1642

Abstract

The culinary industry represents one of the most dynamic and continuously growing sectors in response to the increasing demand for ready-to-eat and instant food products. This study aims to analyse the accounting system for raw material purchases at PT. XYZ. Specifically, it seeks to: (1) identify the documents and records employed in the purchasing system, (2) examine the departments involved in the process, and (3) analyse the accounting procedures related to raw material procurement. The research adopts a qualitative descriptive approach, utilizing data collection methods such as observation, in-depth interviews, and a review of relevant literature. The findings reveal that the raw material purchasing accounting system at PT. XYZ comprises several implementation procedures and standardized flowcharts. The system incorporates a variety of documents and records to ensure accurate tracking and accountability. Furthermore, multiple organizational units are involved in the process, each carrying out specific roles and responsibilities. It is evident that the accounting system has been implemented in alignment with the company’s Standard Operating Procedures (SOPs). The documentation and record-keeping practices are sufficient to meet the demands of transaction recording and verification. Each department involved in the purchasing process demonstrates a clear understanding of its duties, contributing to the effectiveness and reliability of the overall system. Additionally, the procedures for recording raw material purchases adhere strictly to the SOPs established by the company, ensuring both compliance and operational efficiency
PENGENDALIAN INTERNAL SEBAGAI TOOLS SISTEM PENGELUARAN KAS PADA CAFÉ JOE NATHAN DI JAKARTA SELATAN Herlina, Herlina; Purnomo, D; Winarti, Euis; Purwitasari, Maria Evy; Minggu, Minggu
JURNAL LENTERA AKUNTANSI Vol. 10 No. 1 (2025): JURNAL LENTERA AKUNTANSI, Mei 2025
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrakt.v10i1.1708

Abstract

This article discusses the internal control system as a tool for controlling the cash disbursement system at Café Joe Nathan. The research methodology used is a qualitative method with a field study approach to collect data directly through the process of recording activities occurring in the field to prepare a research report. Based on the data obtained from the field study, interviews, field notes, and documentation, the report is then compiled. This research discussion covers the main elements of internal control: organization, authorization system, recording procedures and sound practices, as well as the risks faced in the cash receipts system, as well as procedures that can be implemented to ensure the system runs safely and effectively. The implementation of internal controls in the cash receipts system is expected to provide insight for Café Joe Nathan's management to strengthen their financial system and increase stakeholder trust in the company. The research results indicate that the Internal Control System (ISC) implemented by Café Joe Nathan is sound, with a separation of functions, an authorization system and recording procedures, and the implementation of sound practices such as same-day recording. The organizations involved in the Cash Disbursement System are the production department, operations department, and accounting department. Regular evaluations of cash disbursement reports and internal audits are conducted to maintain data accuracy and prevent misuse.
Co-Authors ARIS RIYANTO Erlangga, Wiliam Eri Evalina Evalina, Evalina Herlina Herlina Mardiana, Diand Meilandri, Detti Purnomo, D Purwitasari, Maria Evy Winarti, Euis