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Analisis Sistem Informasi Akuntansi Penggajian dan Efektivitas Pengendalian Intern pada Restoran Suryanti, Ery; Lesmana, Hendra; Utami, Bernadette Cahya Putri; Zulfa, Puspa Fortuna
ProBisnis : Jurnal Manajemen Vol. 16 No. 2 (2025): April 2025: Management Science
Publisher : Lembaga Riset, Publikasi dan Konsultasi JONHARIONO

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Abstract

The research with the intention of knowing how the payroll system and internal control in the West Java branch restaurant, the procedures in this restaurant already have a very good system starting from supporting data and evidence of existing transactions and documents owned are very complementary to activities in the payroll system. The analysis technique in this study is descriptive analysis, namely by analyzing according to the existing data then being able to describe and compare data from the company so that it can be supporting data for research. Researchers also conducted interviews, observations and to complete the data, a literature study was carried out in accordance with the research. The results of the study are that in this company the data is very supportive in the accounting information system starting from records then supporting data so that the payroll system runs smoothly and the effectiveness of internal control in this internal control system has also run effectively, each employee works well and honestly, this internal control system is also carried out directly by the head office so that when there are problems or obstacles that occur, they can be resolved immediately because with internal control running well, the company is in good.
Makna dan Strategi Kewirausahaan Usaha Kuliner Pagi Hari dalam Meningkatkan Perekonomian Keluarga dan Keberlanjutan Usaha Suryanti, Ery; Lesmana, Hendra; Utami, Bernadette Cahya Putri
ProBisnis : Jurnal Manajemen Vol. 17 No. 2 (2026): March: Management Science
Publisher : Lembaga Riset, Publikasi dan Konsultasi JONHARIONO

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Abstract

This research is a qualitative descriptive study, namely research that produces descriptive data in oral or written form. By using a qualitative descriptive approach and the research objects are six morning business actors using a purposive sampling technique. The data used are primary and secondary data, data obtained from observations, data obtained also comes from direct surveys at sales locations and various information obtained to complement the research data. The purpose of this study is to analyze the meaning and strategy of morning culinary entrepreneurship in improving family economics and business sustainability. Data analysis techniques from data presentation to data collection. The results of the study indicate that morning culinary businesses have an important role in the family economy. Morning culinary entrepreneurs earn income from sales to meet daily needs. Business sustainability is supported by the skills of processing ingredients into products and motivational encouragement from the family. This study also provides an overview that morning culinary businesses have the potential to empower the family economy by improving skills, product innovation and support.