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Internal Control System Analysis of Cash Flow Riyanto, Didik; Oktavia, Puja; Jefriyanto, Jefriyanto
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 2 No 1 (2022): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi - Edisi Februari 2022
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (812.878 KB) | DOI: 10.56870/ambitek.v2i1.35

Abstract

This study aims to determine the extent to which the internal control system for cash receipts and disbursements is carried out by the Al-Hafidz DAPM UPK in carrying out its activities in order to achieve its goals. The method used in this research is qualitative research, with flowchart data analysis techniques, namely by pictorial analysis techniques used to explain the procedures that occur briefly and clearly, and descriptively, namely by first collecting data, classifying and interpreting data so that it can provide a clear picture of the problem under study. In collecting data using observation techniques, interviews, questionnaires and documentation, where the data taken is primary data in the form of evidence of records or historical reports that have been arranged in published and unpublished archives. The results of this study indicate that the internal control system for cash receipts and disbursements at UPK DAPM Al-Hafidz has been running well, but is not fully in accordance with the five components of internal control according to COSO theory. Four components are appropriate, namely the control environment, risk assessment, information and communication, and monitoring, while one component, namely control activities, is not appropriate.
Analisis Pemecahan Masalah Matematis pada Siswa yang Bergaya Kognitif Impulsif di SMP Plus An-Nuur Wahyuni, Aliya Siti; Indriani, Evi; Islamiati, Himatul; Oktavia, Puja; Faturohman, Ikhsan
Polinomial : Jurnal Pendidikan Matematika Vol. 4 No. 4 (2025)
Publisher : Papanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56916/jp.v4i4.2671

Abstract

This study aims to identify the characteristics of mathematical problem solving in students with impulsive cognitive styles. The method used in this study is a descriptive qualitative approach. The sampling technique was carried out purposively on 26 eighth-grade students of SMP Plus An-Nuur Tasikmalaya, who were selected because they were in accordance with the research criteria and were relevant to the Pythagorean Theorem material taught at that level. The main instrument used was the Matching Familiar Figures Test (MFFT) to identify students with impulsive cognitive styles. They were then given mathematical problem-solving questions related to the Pythagorean material and supplemented with interviews with the selected sample. The results of this study indicate that students with impulsive cognitive styles tend to work on problems quickly without going through the stages of understanding the problem in depth and rarely evaluate the results of the solution. Their thinking process is more focused on implementing the solution steps directly without designing strategies and reviewing the final results