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All Journal Jurnal Pendidikan Matematika Jurnal Pendidikan Anak WAPFI (Wahana Pendidikan Fisika) Jurnal Pengabdian kepada Masyarakat International Journal of Social Science Pustaka: Jurnal Bahasa dan Pendidikan Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI) Sevaka: Hasil Kegiatan Layanan Masyarakat
RINA ANGGRAINI
Unknown Affiliation
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Physics Public Health Social Sciences Other

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Pendampingan Digitalisasi Data Kesehatan Balita Dan Ibu Hamil Berbasis Komunitas Rina Anggraini; Rani Darma Sakti Tanjung; Febri Aulia
Sevaka : Hasil Kegiatan Layanan Masyarakat Vol. 3 No. 4 (2025): November : Sevaka : Hasil Kegiatan Layanan Masyarakat
Publisher : STIKES Columbia Asia Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62027/sevaka.v3i4.586

Abstract

The development of information technology offers great opportunities to improve public health services, particularly in managing health data for pregnant women and toddlers. However, at the community level, challenges remain such as manual recordkeeping, limited digital literacy, and the absence of integrated data systems. This community-based digital health data mentoring program aims to enhance the capacity of local cadres and residents to manage health data digitally, accurately, and sustainably. The methods included socialization sessions, training on health data recording applications, and field mentoring over a three-month period in community health posts. The results showed a significant improvement in cadres’ ability to use digital applications (from 45% to 90%) and a 60% reduction in data reporting time. Moreover, the quality of health data collected became more valid and easily accessible to medical staff and local health centers. This program has proven effective in fostering community independence in technology-based health data management and has the potential to be replicated in other regions with cross-sectoral support.
Analisis Prosedur Akuntansi Penerimaan dan Pengeluaran Kas Kecil (Petty Cash) Di PT Perkebunan Nusantara IV Regional II Kebun dan Pabrik Mayang Rina Anggraini; Nurlaila; Yenni Samri Juliati Nasution
JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI) Vol. 7 No. 2 (2026): Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi UMN AL Washliyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32696/jaapi.v7i2.6954

Abstract

This study analyzes the accounting procedures for petty cash receipts and disbursements at PT Perkebunan Nusantara IV Regional II Kebun dan Pabrik Mayang. The study aims to evaluate petty cash procedures, the imprest fund system, internal controls, and ERP SAP implementation in supporting operational liquidity and reliable reporting. A qualitative approach with a descriptive-evaluative case study method was employed. Primary data were obtained through in-depth interviews with key informants, including the Head of Finance Affairs, Administration Assistant, Petty Cash Custodian/Cashier, and Accounting Verifier, supported by observation. Secondary data consisted of financial documents for December 2025–January 2026, including bank receipt and disbursement records, petty cash replenishment request forms, petty cash disbursement evidence, and internal procedures. Data were collected through triangulation and analyzed using the interactive model of Miles, Huberman, and Saldaña. The findings indicate that petty cash management is systematically implemented through an imprest fund system integrated with SAP. Replenishment follows authorization and verification procedures, while disbursements are supported by valid documentation and recorded collectively in SAP. Segregation of duties, authorization controls, physical cash counts, and documentation strengthen internal control and improve recording efficiency. However, dependence on digital banking and SAP creates liquidity risks during internet disruptions, particularly when urgent needs arise and physical cash is limited. The study recommends periodic evaluation of cash limits, contingency payment mechanisms, and strengthened unannounced cash counts to balance operational flexibility with financial control.
Co-Authors Ade Yeti Nuryantini D, Novica Jolyarni Difiani Apriyanti Febri Aulia Fitri Handayani Hendro Saptopramono Indri Putri Nikanti Kotrini, Kotrini Maman Surahman Martini Martini Nabila Keysa Nana Erika Novi Fitria Nur Aini Dewi Nurlaila Pina Pitriana Riswanti Rini Riszki Fadillah Sabriandi Erdian Silvia Djonnaidi Supriati Tanjung, Rani Darma Sakti Witri Handayani Yaningsih, Yaningsih Yenni Samri Juliati Nasution