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Analysis of Regional Industrial Business Potential through the Role of Cash Receipt and Expenditure Accounting System in Supporting Cash Internal Control (Case Study of Municipal Waterworks of Tirtasari Binjai City) Saharani, Dita; Samri Juliati Nasution, Yenni; Syafina, Laylan
Jurnal Ekonomi Pembangunan Vol 13 No 1 (2024): Volume 13 Nomor 1 Tahun 2024
Publisher : Fakultas Ekonomi dan Bisnis Universitas Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jep.v13i1.2659

This study aims to determine the potential of the regional industrial business through the accounting system for cash receipts and disbursements in supporting internal cash control at Municipal Waterworks of Tirtasari Kota Binjai. The method utilized is descriptive combined with a qualitative approach. The forms of data utilized in this research are primary and secondary, with interview techniques and documentation from the Municipal Waterworks of Tirtasari. One of the industrial businesses that has developed in Binjai City is Municipal Waterworks of Tirtasari, whose role is to provide and distribute clean water to the surrounding community. The accounting system for cash receipts and disbursements at Municipal Waterworks of Tirtasari Kota Binjai is considered to be of good quality, as shown by the research results. The networks that make up the system and related accounting records, along with the functions and documents utilized, are all good in the cash disbursement accounting system. This can be seen from the process of recording accounting in the cash book based on proof of cash out and supporting documents for cash expenditure transactions according to theory. Internal control in this company has not been maximized because the internal checks carried out each year are not carried out suddenly but are still scheduled, as explained in Mulyadi’s theory. This company already uses digital applications for its cash receipts and disbursements accounting system. However, there are still problems that occur in inputting financial data that often experiences errors, this is due to the adjustment of income transferred by the counter and customer relations section, resulting in less support for the level of receipts and disbursements in this company are quite good and issue cash according to necessities only.

ANALISIS PERBANDINGAN LAPORAN KEUANGAN LABA RUGI PT. PELINDO REGIONAL 1 Amelia Siregar, Cyntia; Samri Juliati Nasution, Yenni
Jurnal Ekonomi STIEP Vol. 8 No. 2 (2023): JES (Jurnal Ekonomi STIEP)
Publisher : Lembaga Penelitian Dan Pengabdian Masyarakat (LPPM) STIE Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54526/jes.v8i2.176

Pelindo 1 Provincial North Sumatra was the target of this study. This study aims to investigate and clarify the origins of financial statements as well as the variables affecting PT's profitability and income. Geographical Pelindo 1. The hypothesis concerning the relationship between financial summaries of benefit and loss and benefit and loss on organization is the one used in this investigation. This study employed a quantitative approach. PT. Pelindo Territorial 1 benefit and misfortune budget report data from the previous 2 (two) years' worth of research. This study uses flat examination for information analysis. According to level analysis results, net gain increased by (11.8%) in 2020–2021, while working pay increased by (636.4%) over the previous year. Profit after tax and total profit both grew by 1,359.2% in the current year. Given that the effects of the global Coronavirus pandemic are still being felt, as well as a flawed model that upsets the standard method of handling import containers, there will be a decrease in benefits organization in 2020. As a result, certain regions and countries won't be able to receive deliveries as expected due to lockdown.

PENGARUH PERTUMBUHAN EKONOMI TERHADAP TINGKAT PENGANGGURAN TERBUKA DI KOTA BINJAI TAHUN 2018-2022 nataliani br sitepu, Devi; Samri Juliati Nasution, Yenni
Jurnal Ekonomi STIEP Vol. 8 No. 2 (2023): JES (Jurnal Ekonomi STIEP)
Publisher : Lembaga Penelitian Dan Pengabdian Masyarakat (LPPM) STIE Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54526/jes.v8i2.179

In order to determine whether and how economic growth influences the open unemployment rate in Binjai from 2018 to 2022, the study will look at whether there is an effect on it. According to this view, economic growth is the process of enhancing a nation's ability to produce goods and services through its economic activities. One issue that frequently impedes economic growth is a decline in the ratio of job seekers to government- or privately-provided positions. This essay employs a quantitative descriptive analysis approach and a straightforward linear regression technique with SPSS 22 to address the research problems. There is no positive or significant relationship between economic growth and the open unemployment rate in Binjai City, as evidenced by the test results, which yield a t test value of t count (-1.321) t table (3); H0 is accepted; and Sig (0.278) > 0.05. Remember that only 36.8% of Binjai's open poverty rate is affected by economic growth, with the remaining 63.2% being affected by unmentioned causes.

PERAN TOKO KELONTONG RIZKY DALAM MEMENUHI KEBUTUHAN KONSUMEN DI KECAMATAN MEDAN DELI Lubis, Syawilda Astari; Maesyah Rani, Suci; Ayumi Siregar, Fatiyah; Samri Juliati Nasution, Yenni
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 13 No. 9 (2025): Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v13i9.9939

Penelitian ini bertujuan untuk menghentikan operasional dan pelayanan di Toko Kelontong Rizky melalui serangkaian pertanyaan yang disampaikan kepada konsumen. Temuan utama meliputi produk yang paling sering dibeli yaitu rokok, sabun, jajan, dan sampo, yang mengindikasikan memenuhi kebutuhan pokok masyarakat. Konsumen umumnya berbelanja sekali sehari, menandakan peran penting toko dalam kehidupan sehari-hari mereka. Pelayanan yang ramah dan tanggap dari staf memenuhi harapan konsumen, menjadi faktor kunci dalam kepuasan pelanggan. Meskipun tidak menyediakan semua kebutuhan sehari-hari, toko ini tetap menjaga ketersediaan produk utama yang dibutuhkan. Lokasi yang strategis dan kemudahan akses memberikan kenyamanan bagi konsumen, terutama dalam situasi mendesak. Produk yang dijual dinilai berkualitas baik, tidak ada yang cacat atau kadaluarsa, meningkatkan kepercayaan konsumen. Harapan masyarakat terhadap toko meliputi peningkatan variasi produk dan kualitas layanan. Keunggulan lokasi, harga terjangkau, dan kemampuan beradaptasi dengan tren pasar membuat Toko Kelontong Rizky lebih diminati. Penelitian ini menyimpulkan bahwa kombinasi pelayanan yang baik, strategi lokasi, dan adaptasi terhadap kebutuhan pasar adalah kunci keberhasilan Toko Kelontong Rizky.

Analysis of the Implementation of Private Entity Financial Accounting Standards in the Presentation of Financial Statements of PT BPRS Puduarta Insani Tanjung, Nur Khafifah; Syafina, Laylan; Samri Juliati Nasution, Yenni
Amkop Management Accounting Review (AMAR) Vol. 5 No. 2 (2025): July - December
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i2.3047

This study aims to determine the Analysis of the Application of Private Entity Financial Accounting Standards (SAK EP) in the Presentation of Financial Statements of PT BPRS Puduarta Insani. The preparation of SAK EP is intended to meet the financial reporting needs of private entities, where the entity is not accountable to the public so that the publication of reports is intended for the general public. The data analysis method in this study is descriptive with a case study based on secondary data from the financial statements of PT BPRS Puduarta Insani. Based on the analysis that has been presented in the discussion above, it can be concluded that The entity at BPRS Puduarta Insani has presented complete financial statements in accordance with the Financial Accounting Standards for Private Entities (SAK EP), namely the balance sheet, income statement, statement of changes in equity, statement of cash flows, and notes to the financial statements. In the notes to the financial statements, there is a statement that the financial statements are prepared in accordance with SAK EP, which is intended to ensure that the financial statements fairly present the financial position, performance, and cash flows, so that the objectives of the financial statements can be achieved. This statement explains that the BPRS has prepared financial statements by applying the rules in accordance with SAK EP.

Penerapan sistem informasi akuntansi berbasis mobile bagi peningkatan kinerja UMKM Salsabila, Mutiara; Samri Juliati Nasution, Yenni; Ahmad Hasibuan, Nurfadhilah
Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Vol. 9 No. 1 (2024): Keberlanjutan
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/keberlanjutan.v9i1.y2024.p49-60

Penelitian ini menelaah implementasi sistem informasi akuntansi keuangan berbasis mobile dalam meningkatkan kinerja Usaha Mikro, Kecil, dan Menengah (UMKM). Kami menggunakan metode kualitatif dengan desain studi kasus dengan menelaah dampak implementasi aplikasi buku warung di Ayam KFC Family, salah satu UMKM di Kota Medan Provinsi Sumatera Utara. Metode pengumpulan data yang digunakan adalah triangulasi dari hasil catatan lapangan, observasi, dokumentasi, dan wawancara. Berdasarkan hasil penelitian, kami menemukan bahwa implementasi sistem informasi akuntansi keuangan berbasis mobile yang dicerminkan oleh penggunaan aplikasi buku warung memiliki implikasi yang signifikan untuk meningkatkan kinerja UMKM. Penggunaan aplikasi buku warung dapat memfasilitasi setiap transaksi bisnis UMKM sehingga para pelaku bisnis dapat menelaah pendapatan dan biaya dalam menentukan target labanya di masa yang akan datang. Aplikasi ni juga mendukung pelaku UMKM dalam memproduksi, melakukan pembelian, mengelola penjualan, membukukan tagihan yang harus dibayarkan, serta manajemen persediaan. Aplikasi ini juga menyediakan laporan keuangan berbasis mobile yang user friendly dan dapat diakses di smartphone setiap saat.

Pengaruh Layanan Jasa Keuangan PosPay dan Kurir PosAja Terhadap Tingkat Pendapatan Pada PT. Pos Indonesia Langsa Frinal Saputri, Dea; Samri Juliati Nasution, Yenni; Sudiarti, Sri
Indonesian Journal of Islamic Economics and Business Vol. 8 No. 1 (2023): Indonesian Journal of Islamic Economics and Business
Publisher : Fakultas Ekonomi dan Bisnis Islam UIN STS Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30631/ijoieb.v8i1.1798

This study aims to examine the effect of E-Commerce services in the form of PosPay Financial Services (JASKUG) and PosAja courier services on Income Levels at PT. Pos Indonesia KC Langsa. While the research method uses a quantitative research approach. In this study using primary data, namely distributing questionnaires. The population in this study were PosPay and PosAja users, totaling 50 people, the number of samples used was 50 respondents. The method of analysis is using multiple linear regression analysis with SPSS 23. The results show that the results of the coefficient of determination (Adjusted R2), that e-commerce PosPay(X1) and e-commerce PosAja(X2) simultaneously affect the level of income (Y) is 70.2%, while the remaining 29.8% is influenced by other variables not explained in this study. PosPay e-commerce test results (X1) on income levels (Y) Tcount<Ttable with a value of -0.007<2.011 and arithmetic significance value>table significance value 0.994>0.05 means that PosPay E-Commerce has no effect and is not significant to Income Level, PosAja e-commerce (X2) to Income Level (Y) obtained Tcount>Ttable with a value of 6.758> 2.011 and a calculated significance value <table significance value 0.00 <0.05 means that PosAja E-Commerce is influential and significant on Income Level, the F test obtained an Fcount value of 22.867> Ftable of 3.19 and a Sig F value of 0.000 <0.05 there was a significant effect of PosPay E-Commerce and PosAja E-Commerce simultaneously on PT. Pos Indonesia KC Langsa.

The Influence of Transparency, Internal Control Systems, Human Resource Competency, and Community Participation on The Accountability of Village Fund Management Br Bancin, Dela Syakillah Nuraisah; Samri Juliati Nasution, Yenni; Ahmadi Bi Rahmani, Nur
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 3 (2024): Dinasti International Journal of Economics, Finance & Accounting (July - August
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i3.3137

The increasing allocation of the village fund budget each year, necessitates the Minta Kasih Village government to be responsible for the village funds managed. The Minta Kasih Village Government needs to increase community participation, internal control systems, human resource competence, and transparency in order to achieve village fund management with good accountability. The research was carried out with the aim of assessing the influence on accountability in managing village funds, individually or simultaneously, on community participation, transparency, internal control systems, competence, and increased human resources. Saturated samples were used as the research method. Multiple linear regression was used as data analysis with the help of SPSS 25 software. The research provided individual results, accountability in village fund management was influenced by community participation, internal control systems, human resource competence, and transparency positively and significantly. However, accountability in village fund management has a positive but not significant influence from community participation. Simultaneously, 78% of the significant influence given to the accountability of village fund management was on the variables of transparency, community participation and internal control system, while the influence due to other variables which were not included for research was 22%.

Analysis of Regional Industrial Business Potential through the Role of Cash Receipt and Expenditure Accounting System in Supporting Cash Internal Control (Case Study of Municipal Waterworks of Tirtasari Binjai City) Saharani, Dita; Samri Juliati Nasution, Yenni; Syafina, Laylan
Jurnal Ekonomi Pembangunan Vol 13 No 1 (2024): Volume 13 Nomor 1 Tahun 2024
Publisher : Fakultas Ekonomi dan Bisnis Universitas Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jep.v13i1.2659

This study aims to determine the potential of the regional industrial business through the accounting system for cash receipts and disbursements in supporting internal cash control at Municipal Waterworks of Tirtasari Kota Binjai. The method utilized is descriptive combined with a qualitative approach. The forms of data utilized in this research are primary and secondary, with interview techniques and documentation from the Municipal Waterworks of Tirtasari. One of the industrial businesses that has developed in Binjai City is Municipal Waterworks of Tirtasari, whose role is to provide and distribute clean water to the surrounding community. The accounting system for cash receipts and disbursements at Municipal Waterworks of Tirtasari Kota Binjai is considered to be of good quality, as shown by the research results. The networks that make up the system and related accounting records, along with the functions and documents utilized, are all good in the cash disbursement accounting system. This can be seen from the process of recording accounting in the cash book based on proof of cash out and supporting documents for cash expenditure transactions according to theory. Internal control in this company has not been maximized because the internal checks carried out each year are not carried out suddenly but are still scheduled, as explained in Mulyadi’s theory. This company already uses digital applications for its cash receipts and disbursements accounting system. However, there are still problems that occur in inputting financial data that often experiences errors, this is due to the adjustment of income transferred by the counter and customer relations section, resulting in less support for the level of receipts and disbursements in this company are quite good and issue cash according to necessities only.

The Effect of Understanding of Financial Literacy and Ease of Digital Payment on the Continuity of Msmes in the Digitalization Era Pratama, Dela; Nurwani, Nurwani; Samri Juliati Nasution, Yenni
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 6 No 2 (2023): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v6i2.3468

Understanding financial literacy is the ability to understand knowledge and skills in managing financial resources in order to improve welfare. Financial technology is a combination of financial service systems and technology that provides easy access to financial transaction processing for the public when using these financial applications. This study aims to examine the effect of understanding financial literacy and the ease of digital payments on the sustainability of MSMEs in the digitalization era for MSMEs in the Medan Tembung Sub-District. The research method is a quantitative descriptive study with a population of 157 MSMEs in the Medan Tembung Sub-District. Source of data obtained from primary and secondary sources. Data collection techniques through distributing questionnaires using a simple random sampling technique. The results of the T-test research show that understanding financial literacy has a positive and significant effect on the sustainability of MSMEs in the digitalization era, digital payments have a positive and significant effect on the sustainability of MSMEs. This shows that the performance of MSMEs will increase significantly if MSME actors continue to increase their understanding of financial literacy and ease of digital payments in order to realize business continuity, the results of the f-test show that understanding financial literacy and the ease of digital payments simultaneously have a significant effect. It means that simultaneously there is an influence of understanding financial literacy and ease of digital payments on the sustainability of MSMEs in the digitalization era.

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