p-Index From 2021 - 2026
10.904
P-Index
Claim Missing Document
Check
Articles

ANALISA SISTEM INFORMASI AKUNTANSI PEMBELIAN BAHAN BAKU DAN PENGELUARAN KAS TERHADAP PENGENDALIAN INTERNAL Herni Pujiati; Herliya Puji Lestari
REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN Vol 4, No 1 (2023): REMITTANCE JUNI 2023
Publisher : Institut Teknologi dan Bisnis Swadharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56486/remittance.vol4no1.321

Abstract

This study aims to determine the process of accounting information systems for purchasing raw materials and cash disbursements on internal control at Cetroo Coffee. The object of this study is Cetroo Coffee which is a subsidiary of PT Sandi Foorage Fimatama and is a company engaged in the food and beverage industry. This research will be conducted in 2022 using a qualitative methodology. Meanwhile, the data used are secondary data and primary data carrying out documentation and observations obtained directly by researchers from PT Sandi Foorage Fimatama. Data analysis techniques were carried out in this study by explaining and describing in the form of sentences. The results of the research conducted show that the accounting information system for purchasing raw materials and disbursing cash for internal control has not gone well as a whole, because in practice the company's operational activities still have deficiencies such as the absence of goods receiving division and the cash and accounting division in the operational manager.Penelitian ini bertujuan untuk mengetahui proses sistem informasi akuntansi pembelian bahan baku dan pengeluaran kas terhadap pengendalian internal di Cetroo Coffee. Objek dalam penelitian ini adalah Cetroo Coffee yang merupakan anak perusahaan PT Sandi Foorage Fimatama dan merupakan salah satu perusahaan yang bergerak dibidang industri makanan dan minuman. Penelitian ini dilakukan pada tahun 2022 dengan menggunakan metodologi kualitatif. Sementara untuk data yang digunakan adalah data sekunder dan data primer dengan melakukan dokumentasi dan observasi yang diperoleh langsung oleh peneliti dari PT Sandi Foorage Fimatama. Teknik analisa data yang dilakukan dalam penelitian ini dengan cara menjelaskan dan menguraikan dalam bentuk kalimat. Hasil penelitian yang dilakukan menunjukkan bahwa system informasi akuntansi pembelian bahan baku dan pengeluaran kas terhadap pengendalian internal belum berjalan dengan baik secara keseluruhan, karena pada pelaksanaannya kegiatan operasional perusahaan masih memiliki kekurangan seperti belum adanya divisi penerimaan barang dan masih tergabungnya divisi kas dan akuntansi pada manager operasional.
SISTEM INFORMASI AKUNTANSI PENERIMAAN DAN PENGELUARAN KAS TERHADAP PENGENDALIAN INTERN PADA PUSKESMAS KECAMATAN KRAMAT JATI Murniwati Murniwati; Herni Pujiati; Rajtania Chaerunnisa
REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN Vol 3, No 2 (2022): REMITTANCE DESEMBER 2022
Publisher : Institut Teknologi dan Bisnis Swadharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56486/remittance.vol3no2.375

Abstract

This study aims to discover the implementation of accounting information systems for cash receipts and cash disbursements to internal control at the Puskesmas Kecamatan Kramat Jati. This type of research is descriptive with a qualitative approach using data collection techniques in the form of observation, interviews, documentation, and literature study. Based on the analysis and discussion, it can assume that the application of the accounting information system for cash receipts and cash disbursements to internal control at the Puskesmas Kecamatan Kramat Jati is already good enough and running effectively, in fact, there are still some differences such as functions, records, different procedures according to Mulyadi's theory. Puskesmas Kecamatan Kramat Jati must continue to maintain and improve the quality of implementation, and effectiveness in cash receipts and cash disbursement accounting information systems for internal control, under applicable policies, and is already running well.Penelitian ini bertujuan untuk mengetahui bagaimana penerapan sistem informasi akuntansi penerimaan dan sistem informasi akuntansi pengeluaran kas terhadap pengendalian intern pada Puskesmas Kecamatan Kramat Jati. Jenis penelitian ini merupakan deskriptif dengan pendekatan kualitatif menggunakan teknik pengumpulan data berupa observasi, wawancara, dokumentasi dan studi pustaka. Berdasarkan analisis dan pembahasan dapat di ambil kesimpulan bahwa penerapan sistem informasi akuntansi penerimaan kas dan pengeluaran kas terhadap pengendalian intern pada puskesmas kecamatan kramat jati sudah tergolong baik dan berjalan efektif, namun walaupun demikian masih terdapat beberapa perbedaan seperti pada bagian fungsi, pencatatan, prosedur yang berbeda menurut teori Mulyadi. Puskesmas Kecamatan Kramat Jati harus terus mempertahankan dan meningkatkan kualitas terhadap penerapan, keefektifan dari segi sistem informasi akuntansi penerimaan kas dan pengeluaran kas pada pengendalian intern, sesuai dengan kebijakan yang berlaku dan sudah berjalan dengan baik.
ANALISIS SISTEM INFORMASI AKUNTANSI PENERIMAAN DAN PENGELUARAN KAS DALAM PENGENDALIAN PENDAPATAN PADA PT. KOLOSAL MITRA TERPERCAYA (KOMITE) Murniwati Murniwati; Herni Pujiati; Nur Erlika
REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN Vol 4, No 1 (2023): REMITTANCE JUNI 2023
Publisher : Institut Teknologi dan Bisnis Swadharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56486/remittance.vol4no1.369

Abstract

The purpose of this study was to determine the accounting information system process for cash receipts and disbursements in controlling income that runs at PT Komite. This research is descriptive research with a qualitative approach. The types of data used in this research are primary and secondary data. Data collection techniques applied are observation, interviews, documentation, and literature study. The results of the study indicate that the accounting information system for cash receipts and disbursements in controlling income at PT Komite is quite good, but there are deficiencies in several parts that perform by the same function where the function has not run according to the theoretical concept according to mulyadi. Companies should improve revenue control by paying attention to company SOPs, especially regarding the separation of related functions, besides evaluating and monitoring the cash disbursement system for income control so that the system continues to run well.Tujuan dari penelitian ini adalah untuk mengetahui proses sistem informasi akuntansi penerimaan dan pengeluaran kas dalam pengendalian pendapatan yang berjalan di PT Komite. Penelitian ini merupakan penelitian deskriptif dengan pendekatan kualitatif. Jenis data yang digunakan dalam penelitian ini yaitu data primer dan sekunder. Teknik pengumpulan data yang digunakan yaitu observasi, wawancara, dokumentasi dan studi pustaka. Hasil dari penelitian menunjukkan bahwa sistem informasi akuntansi penerimaan dan pengeluaran kas dalam pengendalian pendapatan di PT Komite tergolong baik, namun terdapat kekurangan di beberapa bagian yang masih dilakukan oleh fungsi yang sama dimana fungsi belum berjalan sesuai konsep teori menurut mulyadi. Perusahaan seharusnya meningkatkan pengendalian pendapatan dengan memperhatikan kembali SOP perusahaan, terutama terkait pemisahan fungsi yang terkait, serta melakukan evaluasi dan pemantauan sistem pengeluaran kas terhadap pengendalian pendapatan agar sistem tetap berjalan dengan baik.
Pengaruh Harga, Kualitas Produk, dan Promosi terhadap Minat Beli Kopi Kenangan pada Mall Ambassador, Jakarta Selatan Herni Pujiati; Sri Yanthy Yosepha; Yudi Aditia
Jurnal Madani: Ilmu Pengetahuan, Teknologi, dan Humaniora Vol 6 No 2: September 2023
Publisher : Lembaga Kajian Demokrasi dan Pemberdayaan Masyarakat (LKD-PM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33753/madani.v6i2.270

Abstract

The purpose of the study was to determine whether price, product quality, and promotion affect the purchase intention of memorable coffee. This research used a quantitative method with a descriptive approach. The population is buyers of Kopi Kenangan Mall Ambassador with an average population of 200 people each day. The sampling technique uses a probability sampling method with a random sampling technique. Based on the Slovin formula with an error tolerance level of 5%, the number of samples used in this study was 135 respondents. The results showed that price has a significant effect on buying interest, product quality has a significant effect on buying interest, promotion has a significant effect on buying interest, also price, product quality, and promotion simultaneously have a significant effect on buying interest in Kopi Kenangan products at Ambassador Mall, South Jakarta. Abstrak Tujuan penelitian adalah untuk mengetahui apakah harga,kualitas produk dan promosi berpengaruh terhadap minat beli kopi kenangan. Metode yang digunakan dalam penelitian ini adalah metode kuantitatif dengan pendekatan deskriptif. Populasi yang digunakan dalam penelitian ini adalah pembeli Kopi Kenangan Mall Ambassador dengan jumlah populasi rata – rata 200 orang perhari. Teknik pengambilan sampel menggunakan metode probability sampling dengan teknik random sampling. Dari kisaran populasi sekitar 200 orang, berdasarkan rumus slovin dengan tingkat toleransi error 5% maka jumlah sampel yang digunakan dalam penelitian ini sebanyak 135 responden. Hasil penelitian menunjukan bahwa Harga berpengaruh signifikan terhadap Minat Beli, Kualitas produk berpengaruh signifikan terhadap Minat Beli, Promosi berpengauh signifikan terhadap Minat Beli, serta ditemukan bahwa Harga, Kualitas Produk dan Promosi secara simultan berpengaruh signifikan terhadap Minat beli pada produk Kopi Kenangan di Mall Ambassador Jakarta Selatan. Kata Kunci: Harga, Kualitas Produk, Promosi, Minat Beli
Pengaruh Lingkungan Kerja dan Kompensasi Terhadap Kinerja Pegawai Pada Dinas Pemuda dan Olahraga Provinsi DKI Jakarta Tahun 2016 Pujiati, Herni; Nabilah, Lily
Ilmu Ekonomi Manajemen dan Akuntansi Vol. 1 No. 1 (2020): Jurnal Ilmu Ekonomi Manajemen dan Akuntansi
Publisher : Universitas Mohammad Husni Thamrin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37012/ileka.v1i1.143

Abstract

The Effect Of Work Environment And Compensation To Employee Performance On The Office Of Youth And Sports Dki Jakarta. Based on the results of this study explains that the influence of Work Environment on the performance of employees from the results of research values obtained Work Environment significantly influence Employee performance. The results of this study are supported by previous research conducted by Sugiarti (2012), Ferry Setiawan (2012), and I Putu Sedhana (2012) which said that the Work Environment has a significant positive effect on employee performance. Based on the results of this study explains that the influence of compensation on the performance of employees from the results of compensation research has a significant effect on employee performance. The results of this study are supported by previous research conducted by Wayan Niko Susanta (2013), Agiel Puji Damayanti (2013) which said that Compensation has a significant positive effect on employee performance. Based on the results of this study explained that the Work Environment and Compensation have a positive effect on the performance of employees from the results of research values obtained Work Environment and Compensation positively and significantly affect the performance of employees. The results of this study are supported by previous research conducted by Sugiarti (2012), Ferry Setiawan (2012), and I Putu Sedhana (2012) which said that the Work Environment has a significant positive effect on Employee performance, and this research is supported by previous research conducted by Wayan Niko Susanta (2013), Agiel Puji Damayanti (2013) who said that organizational commitment has a significant positive effect on employee performance. Based on the results of the above research and previous research and the results of the coefficient of determination as a whole can be concluded that the variables Work Environment and Compensation has a positive and significant impact on the performance of Employees On DKI Jakarta Youth and Sports Office.
PENGARUH GAYA KEPEMIMPINAN, KOMUNIKASI INTERPERSONAL DAN MOTIVASI KERJA TERHADAP KINERJA PEGAWAI SATPOL PP KECAMATAN MAKASAR Yosepha, Sri Yanthy; Pujiati, Herni; Wahyudi, Johan
JURNAL ILMIAH M-PROGRESS Vol 14 No 2 (2024): JURNAL ILMIAH M-PROGRESS
Publisher : Feb Universitas Dirgantara Marsekal Suryadarma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35968/m-pu.v14i2.1217

Abstract

Tujuan penelitian ini adalah untuk mengetahui gaya kepemimpinan, komunikasi interpersonal dan motivasi kerja terhadap kinerja pegawai Satuan Polisi Pamong Praja (Satpol PP) Kecamatan Makasar. Komunikasi interpersonal merupakan suatu proses penyampaian pesan diantara dua orang atau lebih secara verbal maupun non verbal yang dilakukan secara terbuka sehingga satu sama lain memahami. Metode yang digunakan dalam penelitian ini adalah survei yang dilakukan terhadap beberapa sampel dari suatu populasi tertentu yang pengumpulan datanya dilakukan dengan menggunakan kuesioner. Data yang digunakan dalam penelitian ini adalah data primer dan data sekunder. Hasil analisis salah satunya menunjukkan bahwa variabel Gaya Kepemimpinan Transformasional berpengaruh signifikan terhadap Motivasi  Intrinsik pegawai Satpol PP Kecamatan Makasar (nilai probabilitas t-hitung (0,001) < Level of Significant (0,05). Hal ini dapat diartikan, jika Gaya Kepemimpinan  meningkat, maka motivasi kerja pegawai  Polisi Pamong Praja         Kecamatan Makasar mengalami peningkatan.Kata kunci : gaya kepemimpinan; komunikasi interpersonal; motivasi kerja
PENGARUH LINGKUNGAN KERJA DAN STRES KERJA TERHADAP KINERJA KARYAWAN PT SANDIN INDONESIA ., Yusnaldi; Pujiati, Herni; Faisal, Ahmad
Jurnal Ilmiah Manajemen SURYA PASCA SCIENTIA Vol 13 No 2 (2024): Jurnal Ilmiah Manajemen SURYA PASCA SCIENTIA
Publisher : Prodi Magister Manajemen Universitas Dirgantara Marsekal Suryadarma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35968/jimspc.v13i2.1301

Abstract

This study aims to analyze the effect of work environment and work stress on the performance of employees of PT Sandin Indonesia. The sample in this study were 74 respondents. The method used in this study is a quantitative method and data collection is done by distributing questionnaires which are then processed using IBM SPSS 22 analysis tools. The results showed that partially (t) it was found that brand image had a significant effect on customer satisfaction. This is evidenced by the significance value smaller than 5% confidence level (0,000 <0.05) and tcount> t table (2.284> 1.99). Based on the partial test results (t) it was found that customer value has a significant effect on customer satisfaction. This is evidenced by the significance value smaller than 5% confidence level (0.029 <0.05) and tcount> t table (2.234> 1.99). The test results (R2) obtained a value of 0.847 so, brand image and customer value can explain the variable customer satisfaction by 84.7%, while the remaining 15.3% is explained by other variables
Marketing Strategy: Segmenting, Targeting, and Positioning for Digital Business (Literature Review) Rio Luthfiandana; Gratia Atanka Barus; Nuraeni Nuraeni; Sri Yanthy; Herni Pujiati
Siber International Journal of Digital Business (SIJDB) Vol. 1 No. 4 (2024): (SIJDB) Siber International Journal of Digital Business (April - June 2024)
Publisher : Siber Nusantara Review & Yayasan Sinergi Inovasi Bersama (SIBER)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/sijdb.v2i1.30

Abstract

The marketing strategy article: segmenting, targeting and positioning for digital business is a scientific literature review article within the scope of marketing management science. The purpose of writing this literature article is to create a hypothesis regarding the relationship between factors, which can then be used for further research in the field of human resource management. Descriptive qualitative research methods were applied in this research. The data used in this research comes from previous research which is still relevant to the current investigation. Data was obtained from credible academic online platforms, including Publish or Perish, Google Scholar, digital reference books, and reputable journals. The findings of this research are as follows: 1) Segmenting influences marketing strategies for digital businesses; 2) Targeting influences marketing strategies for digital businesses; and 3) Positioning influences marketing strategies for digital businesses.
ANALISIS PENGARUH KUALITAS AUDIT, KINERJA DANKECERDASAN EMOSIONAL AUDITOR TERHADAP PENGAMBILAN KEPUTUSAN Yusnaldi, Yusnaldi; Pujiati, Herni; Anggraeni, Noerlina
Jurnal Ilmiah Manajemen SURYA PASCA SCIENTIA Vol 14 No 1 (2025): Jurnal Ilmiah Manajemen Surya Pasca Scientia
Publisher : Prodi Magister Manajemen Universitas Dirgantara Marsekal Suryadarma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35968/jimspc.v14i1.1414

Abstract

Professional accountant services are needed as a guarantee that the financial statementscan be trusted as a basis for decision making by internal and external parties. Many factorsaffect audit reports to be quality, among others, audit quality, auditor'sperformance andemotional intelligence. Therefore, the purpose of this study is to examine the effect of auditquality, performance and emotional intelligence on decision making. This research is aquantitative research with a descriptive approach. Sampleselection using simple randomsampling method. The population in this study is the auditor who works at the PublicAccountant Office in the Jakarta Region which consists of 9 KAPs who are willing to fill inthe questionnaire there are 5 KAPs. From the questionnaire distributed there were 42respondents who were in accordance with the criteria for determining the sample. The datais collected and analyzed using descriptive statistics, instinct test, class assumption test,multiple regression analysis and hypothesis presentation.The elaboration results above can be concluded that partially audit quality variables, andemotional intelligence have a significant effect on decision making, but performance doesnot significantly influence decision making. Simultaneously audit quality,performance andemotional intelligence have a significant effect on decision making at the Public AccountingFirm in the Jakarta Region.
The Role of Risk Management in Overcoming Human Resource Challenges at the TNI Supply Agency in the Digitalization Era Dony Antariksa, Susilo Negoro; Pujiati, Herni
Dinasti International Journal of Digital Business Management Vol. 6 No. 2 (2025): Dinasti International Journal of Digital Business Management (February - March
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijdbm.v6i2.4251

Abstract

The Indonesian National Armed Forces Supply Agency (Babek TNI) plays a strategic role in supporting TNI operations through centralized and integrated procurement of goods and services. In the digitalization era, Babek TNI faces various challenges in managing Human Resources (HR), including technology adaptation, information security, and personnel competency improvement. This study aims to analyze the role of risk management in addressing these challenges using a qualitative approach with a literature review method. Data were obtained from various academic sources, relevant policies, and reports on risk management implementation in the military sector. The analysis results indicate that effective risk management implementation can minimize the negative impacts of risks, improve operational efficiency, and ensure the readiness of Babek TNI’s HR in supporting its primary tasks. This study also finds that integrating digital technology with a risk management framework can strengthen the HR management process. These findings provide practical recommendations for Babek TNI to develop adaptive risk management strategies, including continuous training, technology risk monitoring, and data-driven policy reinforcement. Thus, risk management plays a significant role in addressing HR challenges within Babek TNI in the digitalization era.
Co-Authors ., Yusnaldi Adipraja Soesilo Agung Setiyawan, Agung Ahmad Faisal Ahmad Faisal Ahmad Faisal Alloysius Pamruda Dhika Mahendra Alloysius Pamurda Dhika Mahendra Alloysius Pamurda Dhika Mahendra Amelia Sendi Andhika Rachman Anggreani , Noeorlina Annathasia Puji Erasashanti Annathasia Puji Erasashanti Ardin Muhammad Duhari Arisandi, Indah Bagus Hardiyanto Bakhrawi, Bakhrawi Bambang Sumantri Bilqis, Devia Fairus Bisr, Hasan Budi, Yohanes Denok Ambun Suri Devia Dewi Puspaningtyas Faeni Dewi Sri Wulandari Dimas, Dimas Dony Antariksa, Susilo Negoro Eddy Setyanto Efa Sri Susilowati Eggie Shelinawati Eko Marwoto Eky Ananda Widiarta Febrianto, Endang Gaffar, Muhammad Andriana Gianina Sembiring Gratia Atanka Barus hasibuan, Ahmad Nurdin Hasibuan Hendradinata Herdi Prasetyo, Sunu Herliya Puji Lestari I Dewa Ketut Kerta Widana I Dewa Ketut Kertawidana I Kadek Wiliantara Iim Wasliman Ilham Nawang Armanda Ilham Nawang Armanda Ilham Nawang Armanda Imelda Maulidina Indra Wahyudi, Indra Isnanto, Samto Hadi Jamilah, Rizqiyana Hurun Johan Hendri Prasetyo Johan Wahyudi, Johan Johannes Ferry Cahya Karina, Mona Made, Made Maghfiratika, Tishar Markonah Markonah Mawaddaturrohmah Mawaddaturrohmah Melati, Dinda Mochammad Subagio Mochammad Subagio Mona Karina Morin, Natasha Anindika Hermy Muhammad Nazarudin, Muhammad Muljanto Siladjaja Murniwati Murniwati Nabilah, Lily Naryanto Noerlina Anggraeni Noerlina Anggraeni Noerlina Anggraeni Nur Erlika Nuraeni Nuraeni Nurmaliza, Nurmaliza Pamcasasti, Ranthy Patswawati, Patswawati Primadi Candra Susanto Purnomo, Lucky Bayu Putri Nofzil, Friska Rahardi, Patrick Dwi Rahayu, Yuni Mardi Rajtania Chaerunnisa Rambe Kamarul Zaman Ramdan, Amir Ratih Puspitaningtias Faeni Ratih Puspitaningtyas Faeni Ratna Wijayanti Ratu Citra Kartika Wardani Riki Altobeli Sihaloho Rio Luthfiandana Rizky Putra Perdana Rizqi Nurfaizi Latukomsina Sadipung, Theresia Oktavia Samto Hadi Isnanto Santi Dwi Jayanti Sidapung, Theresia Oktavia Siswahyudianto Siti Aminah Sri Iswati Sri Iswati Sri Yanthy Sumarno Manrejo Surya Parlinanta, Tri Susilowati, Efa Sri Syamsunasir, Syamsunasir Thaariq, Muhammad Magriza Ath Thaib, Azizah Sauri Theresia Oktavia Sadpung Theresia Oktavia Sadpung Tutty, Ade Wibowo, Wuryanto Yohanes Feri Cahaya Yohanes Ferry Cahaya Yohanes Feryy Cahaya Yosepha, Sri Yanthy Yudi Aditia Yupitasari Yusnaldi Yusnaldi Yusnaldi Yusnaldi Yusnaldi, Yusnaldi Yusup Sukmadiana, Muhammad