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All Journal KOLEGIAL : Jurnal Manajemen, Bisnis, dan Akuntansi JURNAL RISET AKUNTANSI JAMBI Jurnal Ilmiah Raflesia Akuntansi
Meirani Betriana
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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ANALISIS AUDIT OPERASIONAL DALAM MENUNJANG EFISIENSI DAN EFEKTIFITAS PENJUALAN PADA PT. MEGA PRABU MANDIRI Meirani Betriana
KOLEGIAL Vol 8 No 2 (2020): Juli-Desember 2020
Publisher : STIE DWI SAKTI BATURAJA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55744/kolegial.v8i2.158

Abstract

Operational audit is an appropriate tool for management to evaluate and assess the level of efficiency and effectiveness of the company's operations. PT. Mega Prabu Mandiri is a company engaged in the sale of medical devices and medical consumables. The purpose of this study is to find out how the operational audit in supporting the efficiency and effectiveness of sales at PT. Mega Prabu Mandiri. The type of research used by the author in this study is descriptive quantitative research because in this study there is a lot of data collecting that is numerical. The data used are primary data and secondary data. Data collection techniques used in this study were observation, interviews, literature study and documentation. The results show that the operational audit has been carried out according to the existing audit stage and shows that the overall sales function has been running efficiently and effectively.
Penerapan Akuntansi Lingkungan Atas Pengelolaan Limbah Medis Pada Rumah Sakit Umum Daerah (RSUD) Kota Prabumulih Restu Aini; Chairani Adelina; Meirani Betriana; Sri Suparni; Adelina, Chairani
JURNAL RISET AKUNTANSI JAMBI Vol. 8 No. 1 (2025): JURNAL RISET AKUNTANSI JAMBI
Publisher : LPPM Universitas Adiwangsa Jambi

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Abstract

This study aims to analyze the implementataion of environmental accounting for medical waste management at the Regional General Hospital (RSUD) of Prabumulih City. The research method used is descriptive using a qualitative approach using secondary data by emphasizing the triangulation technique of combining observations, interviews and documentation to obtain data sources. The sampling technique of this study uses a non-probability technique by taking sample data using purposive sampling. The results of the study show that the Regional General Hospital (RSUD) of Prabumulih City has been in accordance with the category of environmental costs according to Hansen and Mowen's theory, namely prevention costs, detection costs, internal failure costs and external failure costs.  
Kontribusi Produk Olahan Nanas Terhadap Pendapatan pada Usaha Oleh-Oleh Khas Prabumulih Toko Kue Darrel Meirani Betriana; Chairani Adelina
Jurnal Ilmiah Raflesia Akuntansi Vol. 11 No. 2 (2025): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

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Abstract

The Contribution of Pineapple Processed Products to Revenue in the Typical Souvenir Business of Prabumulih Darrel Cake Shop" In the midst of globalization and increasingly advanced and strict trade flows, local wisdom plays an important role in maintaining the cultural identity of a region and supporting local economic growth. One of the tangible forms of local wisdom is local processed products that not only represent the cultural wealth of an area but also have the potential to increase business income. This study aims to find out the contribution of processed pineapple products as local wisdom in increasing income in the Prabumulih souvenir business. This type of research is descriptive using quantitative data. The data source used was secondary data obtained from interviews about processed pineapple products and income obtained by Darrel Cake Shop. The population in this study is data on various processed products and income with samples taken are the types of processed products sold and the revenue of Darrel cake shops in 2021-2023 . The data analysis techniques used in this study include data reduction interpreted as summarizing activities, selecting main things that are adjusted to the focus of the research, in this case choosing the types of processed pineapple and non-processed pineapple products obtained through observation, interviews, and documentation that are focused on the formulation of problems in the research. After the data is reduced, it will provide a clearer picture to researchers so that it can be described and compiled systematically so that it is easier to understand, especially in analyzing the contribution of processed pineapple products in increasing business income. The last stage, namely drawing conclusions, is the stage where the researcher draws conclusions from the data findings. After all the data has been described and compiled systematically, conclusions are drawn and the results of the research are validated.
Co-Authors Adelina, Chairani Chairani Adelina Restu Aini Sri Suparni