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All Journal Indonesia Berdaya ETNIK : Jurnal Ekonomi dan Teknik
Deborah, Deborah
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Arts Humanities Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Education Electrical & Electronics Engineering Health Professions Industrial & Manufacturing Engineering Mechanical Engineering Medicine & Pharmacology Nursing Public Health Social Sciences Veterinary Other

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Analisis Sistem Pengendaalian Internal Siklus Penjualan Pada CV. Nirwana Offset Surabaya. Deborah, Deborah; Paramitha, Melvie
Jurnal Etnik: Ekonomi-Teknik Vol 1 No 6 (2022): ETNIK : Jurnal Ekonomi dan Teknik
Publisher : Rifa'Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54543/etnik.v1i6.84

Abstract

Internal control in the company is one of the things that important in sales procedures to be able to achieve company goals. CV. Nirwana Offset is engaged in the printing sector which has been established since 2007. The purpose of this study is to analyze the sales cycle internal control system using COSO. Where COSO has five components, namely the control environment, risk assessment, information and communication control activities, and supervision. This research was conducted with a descriptive method with a qualitative approach. Data collection techniques were carried out by interview, observation and documentation. The data sources used are primary data sources or get data directly from the company. The results of research on CV. Nirwana Offset shows that internal control is not yet fully effective and in accordance with COSO components. because there are still some components that still have weaknesses. Namely components of risk assessment, control and supervision activities that still have weaknesses against inadequate sales documents, the company still does not have billing letters, offer letters and receipts. The company still uses manual sales notes and does not write sales notes directly. lack of supervision of the inventory of mold raw materials and lack of supervision on the molding machine. With the existing weaknesses, the sales cycle will not run effectively and efficiently due to a lack of internal control.
Peningkatan omzet usaha umkm melalui tehnik pembukuan sederhana dalam Komunitas Maju Kuliner (KOMAKU) Marlinah, Aan; Rahayuningsih, Deasy Ariyanti; Deborah, Deborah
Indonesia Berdaya Vol 5, No 2 (2024)
Publisher : UKInstitute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47679/ib.2024767

Abstract

The community service activities  with the title “A simple bookkeeping” was held by Trisakti School of Management (TSM) cooperation with MSMEs associated with KOMAKU on July, 5, 2023  time 19.00 WIB until finish through zoom meeting. The purposes of the activity is to increase the knowledge of  MSMEs actors in bookkeeping technic until they have a capability in setting the financial statement. The training activity was intended to MSMEs actors to understand the accounting role especially in financial transaction bookkeeping techniques in MSMEs. Komunitas Maju Kuliner (KOMAKU) which spread all over cities in Indonesia as a community under supervision of chef Desi, a master chef from cooking competition on television. Furthermore, the speaker of TSM explained the material about the accounting cycle and the simple bookkeeping process. The material can increase the curiosity participant in joining the question and answer session. At the end of program, participant has shown the sense of satisfaction in understanding the series of bookekeeping stages through explaination of speaker in order to be implemented in their MSMEs. Finally, MSMEs actors in KOMAKU are able to understand the financial aspect such as the process of simple bookkeeping  even though  there is such another important aspect as the center of attention such as financial planning and marketing strategy of product that can help the actors to make success of MSMEs activities.
Co-Authors MARLINAH, AAN Melvie Paramitha Rahayuningsih, Deasy Ariyanti