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All Journal Ekuitas: Jurnal Pendidikan Ekonomi Jurnal Riset Akuntansi dan Keuangan Owner : Riset dan Jurnal Akuntansi ACTIVA: Jurnal Ekonomi Syariah Ekuitas Jurnal Pnedidikan Ekonomi
Sri Dwi Estiningrum
Universitas Islam Negeri Sayyid Ali Rahmatullah Tulungagung
Economics, Econometrics & Finance Education Social Sciences

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Journal : Owner : Riset dan Jurnal Akuntansi

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Peningkatan Pengendalian Internal Pada Pembelian Bahan Baku Di Masa Pandemi (PT. Gajah Mas Tulungagung) Dwi Enggar Wati; Sri Dwi Estiningrum
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 3 (2022): Artikel Volume 6 Issue 3 Periode Juli 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i3.922

Abstract

Internal control has an important role for the company to minimize and expedite the company's operational activities. As the goal of a business organization is to generate the highest profit and guarantee the wealth of investors and creditors. The purpose of this study was to determine the improvement of internal control on the purchase of raw materials at PT. Gajah Mas Tulungagung during the pandemic. The results of this study indicate that the internal control in the process of purchasing raw materials in the pre-pandemic period by PT. Gajah Mas Tulungagung is by reconciling the inventory book with the stock of goods in the warehouse, internal control in the process of purchasing raw materials during the pandemic by PT. Gajah Mas Tulungagung, namely by separator of functional responsibilities and system of recording procedures, Constraints in implementing internal control in the process of purchasing raw materials during the pandemic by PT Gajah Mas Tulungagung is the Delay in Arrival of Ordered Goods due to long distances from suppliers, The company's efforts in internal control during the process of purchasing raw materials in During the pandemic period, companies are carried out by buying raw materials at low prices with the aim of minimizing expenses in the production process, and getting as much profit as possible from production.
Kebijakan Refocusing Anggaran dan Strategi Di Masa Pandemi Covid-19 Giovani Rizki Dhia Aldila; Sri Dwi Estiningrum
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 4 (2022): Artikel Volume 6 Issue 4 Periode Oktober 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i4.1024

Abstract

The existence of Covid-19 in the government sector led to the issuance of Presidential Instruction Number 4 of 2020 which contains a budget priority policy for handling Covid-19, namely refocusing the budget for regional work units (SKPD). In making policy, a leader needs to pay attention to the situation, condition, and observe when carrying out the strategy to be taken, of course by taking into account the inhibiting factors and supporting factors, and communication. In taking action decisions, it is necessary to look at the positive and negative sides and think about the consequences of making a decision. With this regulation, it is hoped that the budget can be allocated optimally through several strategies. From the strategies carried out, among others, delaying programs and activities, reducing this spending budget also has an impact on UMKM actors because not all can participate due to target restrictions, and training is postponed. This study aims to see and examine the steps taken in optimizing the budget. This research method is qualitative, data collection is done by triangulation (combined observation, interviews, documentation). This research begins by conducting a survey to the research location, then collecting data which includes observation, interviews, documentation of the results of data collection, then analyzes the data by means of identification. Based on the results of observations and interviews, it is known that the strategies carried out include budget revisions, program delays or budget absorption activities that have been quite successful, as can be seen through the Government Performance Report (LKJIP) 2020-2021.
Co-Authors Anggi Alfiani Dwi Enggar Wati Giovani Rizki Dhia Aldila Irdina Asri Kartikasari Langgeng Tri Wibowo Nadia Eka Famila