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All Journal Kompak : Jurnal Ilmiah Komputerisasi Akuntansi EKONOMIS : Journal of Economics and Business Jurnal Proaksi Jendela Pendidikan Akuntansi'45 Jurnal Akademik Pengabdian Masyarakat JURNAL RUMPUN MANAJEMEN DAN EKONOMI JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Jurnal Ilmiah Manajemen dan Akuntansi
Munari Munari
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Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Mathematics Social Sciences Other

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STRATEGI PLAN DROPPING UNTUK MENGHADAPI ADANYA BIAYA TAK TERDUGA PADA PT XYZ Nadya Dwi Savitri; Munari Munari
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 2 No. 4 (2025): JULI
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v2i4.1079

Abstract

Penelitian ini bertujuan untuk mengetahui strategi yang dilakukan untuk menghadapi adanya biaya tak terduga terhadap plan dropping cabang pada PT XYZ. Penulis menggunakan metode penelitian kualitatif dengan data yang diungkapkan secara deskriptif. Metode pengumpulan data dilakukan melalui observasi dan wawancara langsung di lapangan. Penelitian ini dilakukan di PT XYZ untuk mengumpulkan data primer sebagai bagian dari penelitian di lapangan. Hasil penelitian menunjukkan bahwa prosedur penyusunan plan dropping pada PT XYZ telah sesuai dan berjalan dengan baik. Kendala utama yang dihadapi dalam proses penyusunan plan dropping adalah adanya biaya tak terduga. Untuk mengatasi kendala tersebut, disarankan dilakukannya kerja sama dengan vendor yang bersedia menyelesaikan pekerjaannya terlebih dahulu, sehingga pembayaran dapat dilakukan pada bulan berikutnya setelah dilaksanakannya plan dropping selanjutnya.
PENERAPAN PROSEDUR PENGAJUAN DAN PERTANGGUNGJAWABAN UANG MUKA DINAS KEGIATAN OPERASIONAL PADA PT PAL INDONESIA Azhar Putri Nabila; Munari Munari
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 2 No. 5 (2025): September : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/hjsnwf38

Abstract

This study discusses the utilization of service progress operational activities at PT PAL Indonesia. The purpose of this study is to evaluate how well the current procedures are implemented and to identify any obstacles that arise during the process of submitting and accounting for service advances. A descriptive qualitative methodology was used, with data collected through observation, interviews, and documentation. The findings indicate that the procedures for submitting and reporting service advance payments have been carried out in a structured manner, supported by the digital IM4 system and a layered verification mechanism to minimize errors. However, challenges remain, such as delays in fund disbursement due to budget limitations, which impact the timely execution and reporting of activities. The use of digital technology has proven to enhance efficiency and transparency in managing operational finances. This research provides valuable insights for the development of a more effective and timely service advance management system, while also emphasizing the importance of budget strengthening and employee training to support smooth operations.
ANALISIS SISTEM INFORMASI AKUNTANSI PENGELUARAN KAS ATAS PENGAJUAN PEMBAYARAN PADA PT PELNI (PERSERO) CABANG SURABAYA Anjani, Amelia Berliana Dwi; Munari Munari
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 2 No. 5 (2025): September : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/3qjc4a62

Abstract

The rapid advancement of information technology has encouraged companies to transition to digital systems in managing their finances, one of which is through the implementation of accounting information systems. This study aims to examine the implementation of an Oracle-based accounting information system in managing cash disbursements at PT PELNI (Persero) Surabaya Branch, as well as to evaluate the effectiveness of the internal controls in place. The research uses a descriptive qualitative approach with a case study method based on direct field observations conducted during an internship program. The findings reveal that the use of the Oracle system significantly accelerates the recording of cash transactions and provides accurate and real-time financial data. Internal control practices such as segregation of duties, document verification, and periodic audits play a vital role in ensuring the security and accountability of transactions. However, challenges still exist, including incomplete supporting documents and limited network infrastructure. Therefore, improving human resource competencies and upgrading technological systems are essential strategies to enhance efficiency and transparency in the company’s financial operations
Faktor Penyebab Keterlambatan Pembayaran Piutang Pada PT BP Sholachuddin, Fajar; Munari Munari
JURNAL RUMPUN MANAJEMEN DAN EKONOMI Vol. 2 No. 4 (2025): Juli
Publisher : CV. KAMPUS AKADEMIK PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jrme.v2i4.5799

Abstract

Perusahaan secara umum memiliki tujuan ekonomi untuk memperoleh keuntungan. Tujuan tersebut dapat dicapai dengan cara menawarkan penjualan dengan pembayaran secara kredit atau dengan syarat pembayaran. Transaksi yang dilakukan secara kredit akan menimbulkan adanya piutang. Piutang yang tidak dikelola dengan cermat akan meningkatkan risiko terjadinya keterlambatan pembayaran hingga piutang macet. Penelitian ini bertujuan untuk menganalisis faktor penyebab keterlambatan pembayaran piutang oleh pelanggan. Penelitian ini menggunakan metode kualitatif deskriptif. Pengumpulan data dilakukan dengan teknik wawancara dan observasi. Berdasarkan hasil analisis, diperoleh bahwa keterlambatan pembayaran piutang disebabkan oleh keterlambatan pengiriman dokumen penagihan, tidak optimalnya rekonsiliasi, kesalahan pihak ketiga serta penurunan kemampuan pembayaran pelanggan. Hal tersebut menunjukkan bahwa diperlukan adanya peningkatan pengendalian pengawasan piutang, peningkatan koordinasi, dan evaluasi kredit. Implikasi penelitian ini diharapkan dapat membantu perusahaan dalam mencegah serta mengurangi terjadinya keterlambatan pembayaran piutang.
Menyikapi Penyebaran Narkoba (Sosialisasi Penanggulangan Narkoba) Munari Munari; Mohammad Riski Borman; Nasrullah Nasrullah; Nawawi Natsir; Nasir Manggasing; Facrul Reza
JURNAL AKADEMIK PENGABDIAN MASYARAKAT Vol. 3 No. 6 (2025): November
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/japm.v3i6.7349

Abstract

This community service article aims to describe drug prevention outreach efforts in Palu City through an educational, collaborative, and participatory approach. The outreach program was launched in response to the increasing number of drug abuse cases, particularly among adolescents. Through outreach, volunteer formation, and the involvement of various community elements, the results of this activity indicate increased knowledge, changes in attitudes, and a significant decrease in drug distribution cases. This article also outlines the key challenges and innovative strategies implemented as a community service model in drug-prone areas.
Co-Authors Anjani, Amelia Berliana Dwi Azhar Putri Nabila Daswati Daswati Dwi Selvi Amalia Facrul Reza Fadhila Annisa Pranandyasari Fahrul Kurniawan Graciela Etikaria Rusli Ignatius Adhimas Garis Nugroho Kazza Savanah Zubaidi Mahmudah, Farida Nur Mohammad Riski Borman Mustainah Mappatoba Nadya Dwi Savitri Nasir Manggasing Nasir Mangngasing Nasrullah Nasrullah Nawawi Natsir Nur Afsari Rosita Farhat Sholachuddin, Fajar Sundari, Sri