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All Journal Kompak : Jurnal Ilmiah Komputerisasi Akuntansi EKONOMIS : Journal of Economics and Business Jurnal Proaksi Jendela Pendidikan Akuntansi'45 JURNAL RUMPUN MANAJEMEN DAN EKONOMI JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Jurnal Ilmiah Manajemen dan Akuntansi
Munari Munari
Unknown Affiliation
Chemistry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Mathematics Social Sciences Other

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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.
Co-Authors Anjani, Amelia Berliana Dwi Azhar Putri Nabila Dwi Selvi Amalia Fadhila Annisa Pranandyasari Fahrul Kurniawan Graciela Etikaria Rusli Ignatius Adhimas Garis Nugroho Kazza Savanah Zubaidi Mahmudah, Farida Nur Nadya Dwi Savitri Nur Afsari Rosita Farhat Sholachuddin, Fajar Sundari, Sri