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Sri Trisnaningsih

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Author-ID : 2746347

Religion Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Other

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Analysis Of The Effectiveness Of Accounting Information System On Cash Receipts At Bank Syariah Indonesia KCP Surabaya Ampel Mas Mansyur Devina Setya Vanessa; Sri Trisnaningsih
International Journal Business, Management and Innovation Review Vol. 2 No. 1 (2025): International Journal Business, Management and Innovation Review
Publisher : Universitas Veteran Bangun Nusantara Sukoharjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/ijbmir.v1i1.36

Bank Syariah Indonesia (BSI) is the result of a merger of three existing Islamic banks in Indonesia, namely (i) Bank Mandiri Syariah; (ii) Bank BNI Syariah; and (iii) Bank BRI Syariah. With this merger, BSI can become an Islamic bank with better services, has a wider range, and has a better capital capacity. BSI's cash receipt accounting information system is very important in managing the company's finances which allows the company to manage funds more effectively and efficiently. The cash receipt accounting information system at BSI bank will enable the company to improve the financial services provided and improve better financial performance. With various advantages, Bank BSI is expected to be able to offer services and have better capital capacity to compete at the global level. This research uses a qualitative method with a case study. The data in this study were obtained through in-depth interviews with parties related to the cash receipt information system at Bank Syariah Indonesia KCP Surabaya Ampel Mas Mansyur and data literature through the BSI web. This study aims to determine the effectiveness of the accounting information system for cash receipts at Bank Syariah Indonesia KCP Surabaya Ampel Mas Mansyur and the results of this study are expected to be information to the public regarding the development of Bank Syariah Indonesia.

Evaluation of the Implementation of the Payroll Accounting System at KJPP SISCO Fitri Dwi Jayanti; Sri Trisnaningsih
International Journal Business, Management and Innovation Review Vol. 2 No. 1 (2025): International Journal Business, Management and Innovation Review
Publisher : Universitas Veteran Bangun Nusantara Sukoharjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/ijbmir.v2i1.37

The era of globalization that has penetrated into all aspects is enough to affect the sustainability of the company, especially in determining operational costs to be more effective and efficient. Company operations include the amount of salary given to employees. Salary is a financial consideration that must be paid to employees for their contribution to the organization, so it is necessary to ensure that salary payments are structured to achieve operational efficiency. To achieve this, management must set up a payroll system. SISCO Public Appraisal Services Office evaluates the implementation of the payroll system for the better and to ensure that payroll is processed effectively and efficiently. However, there is still a problem that there are uncollected receivables from clients that hamper the receipt of employee salaries. The purpose of this paper is to evaluate the application of the payroll accounting system at the SISCO Public Appraisal Services Office. The data collection methods in this paper are observation, interview, and documentation. The results obtained are in the form of increased skills in accounting, especially regarding the payroll accounting system and its application in the agency. The payroll accounting system must be designed in such a way that it does not hamper the company's operations.

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT JUDGMENT Sri Trisnaningsih; Saiful Anwar; Muslimin; Fajar Syaiful Akbar
BAJ: Behavioral Accounting Journal Vol. 3 No. 2 (2020): July-December 2020
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/baj.v3i2.109

This study proposed to analyzing and empirically proving the impact of compliance pressure, task complexity and audit expertise on audit judgment. This study is using quantitative approach method with primary data. The object of this study is using 42 public accounting firms in Surabaya with public accountants as respondents. Sources of data are obtained from answers to questionnaires that have been filled in by 30 public accountants as the study object. The data analysis technique is using multiple linear regression. The findings in this study through the data analysis and hypothesis testing both simultaneously and partially show that compliance pressure, task complexity and audit expertise showing a huge impact on audit judgment. Based on these results, it shows that the variable of task complexity has the most dominant effect on audit judgment.

The Role of Risk Management in Minimizing Delayed Payment of Receivables at PT Alam Mulya Adinda Puspita Sari; Sri Trisnaningsih
International Journal of Economics and Management Sciences Vol. 2 No. 3 (2025): Agustus : International Journal of Economics and Management Sciences
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijems.v2i3.838

Late payment of accounts receivable is a serious challenge that can disrupt the stability of the company's cash flow and financial performance. This study aims to evaluate the role of risk management in minimizing late payment of accounts receivable at PT Alam Mulya, a logistics company in Surabaya. The research method used is descriptive qualitative with a case study approach, through direct observation, interviews, and documentation during the five-month internship period. The results showed that the company has implemented risk management principles, such as customer identification, setting credit limits, monitoring maturity, and implementing active collection. However, the implementation has not been thorough and consistent, especially in the aspects of using digital systems, documenting credit policies, and applying sanctions for late payments. It was also found that decision interventions based on personal relationships hindered the effectiveness of risk control. This study recommends the implementation of an integrated digital system, the establishment of a written credit policy, and staff training related to risk management and collection. By strengthening comprehensive risk management, the company is expected to improve the efficiency of receivables management and maintain optimal cash flow sustainability.

Value Added Tax Reporting Procedures Using the Digital System at PT Alam Mulya Islakhatul Fauziyah; Sri Trisnaningsih
International Journal of Economics and Management Sciences Vol. 2 No. 3 (2025): Agustus : International Journal of Economics and Management Sciences
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijems.v2i3.839

This study aims to determine the implementation of Value Added Tax reporting procedures using the Core Tax Administration System system at PT Alam Mulya. The method used is descriptive qualitative. This research was conducted through direct observation during internship activities at the Finance & Accounting Division of PT Alam Mulya. The results showed that the Core Tax Administration System provides convenience in the creation and reporting of digital tax invoices, can improve reporting accuracy, and minimize tax administrative errors. In addition, the Coretax system helps supervision to be tighter and easier to access. There are also some obstacles that still need to be evaluated more deeply. But overall, the implementation of the Core Tax Administration System at PT Alam Mulya has a positive impact that helps the company's efficiency and compliance strategies in the context of tax administration.

The Digital Cost of Revenue Recording System at PT. Alam Mulya Ratna Dwi Budi Rahmawati; Sri Trisnaningsih
International Journal of Economics and Management Sciences Vol. 2 No. 3 (2025): Agustus : International Journal of Economics and Management Sciences
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijems.v2i3.840

This research aims to examine and describe the implementation of a digital-based Cost of Revenue recording system at PT Alam Mulya as a logistics service company. Amid the rapid development of information technology, digital-based financial recording systems have become a strategic solution for enhancing efficiency, accuracy, and transparency in financial reporting. This study employs a qualitative descriptive approach, utilizing data collection techniques through literature review, direct observation, and interviews with parties involved in the company's financial recording process. The research findings indicate that the use of the Shortcut-AM application can accelerate the real-time recording of direct costs, reduce the risk of recording errors, and facilitate internal monitoring and audits. However, the effectiveness of the system still faces several challenges, such as delays in collecting supporting documents, account classification errors, and discrepancies between account mutation data and internal records. These challenges highlight the importance of cross-divisional coordination, ongoing technical training, and strengthening internal controls to ensure the system operates optimally. Thus, the digital-based recording system not only enhances operational efficiency but also serves as an essential foundation for maintaining the integrity and accountability of the company's financial reports.

The Role of Bank Vouching on Financial Statement Integrity: A Case Study of MBKM Internship Independent Rahma Dwi Fitriana; Sri Trisnaningsih
International Journal of Economics, Management and Accounting Vol. 2 No. 4 (2025): International Journal of Economics, Management and Accounting
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijema.v2i4.802

This study aims to examine the role of bank account vouching procedures in maintaining the integrity of financial statements through a case study of MBKM Internship Mandiri program activities. The method used is descriptive qualitative with a case study approach. Data were obtained from observation of recording and verification of financial transactions, documentation of supporting documents, and interviews with finance, accounting, and taxation staff. Data analysis techniques were carried out through data reduction, data presentation, and conclusion drawing. The results show that vouching is carried out systematically starting from the collection of General Ledger data, matching documents such as vouchers, transfer receipts, bank statements, and budgets, to the preparation of daily bank statements. The discussion shows that the vouching procedure functions not only as a technical control, but also as a strategic measure that strengthens transparency, accuracy of records, and compliance with accounting and taxation principles. Vouching supports documentation completeness and audit readiness, and is an important part of an effective internal control system. It has been shown to improve the accuracy of records and transparency of financial statements, while supporting the company's internal control function. This research confirms the importance of vouching as an effective preventive procedure in the financial control system

Analysis of Raw Material Inventory Accounting System in Inventory Control at PT Bernofarm Pharmaceutical Company Andriana Dwi Rahayu; Sri Trisnaningsih
International Journal of Economics, Management and Accounting Vol. 2 No. 4 (2025): International Journal of Economics, Management and Accounting
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijema.v2i4.803

Inventory management of raw materials is a crucial aspect in the manufacturing industry, particularly in the pharmaceutical sector, as it directly affects the continuity of the production process. This study aims to analyze the raw material inventory accounting system in inventory control at PT Bernofarm Pharmaceutical Company. The methods used include direct observation of operational processes and interviews with management to obtain relevant and accurate data. The results of the study show that PT Bernofarm has implemented an integrated accounting information system within an ERP framework, covering procedures for raw material requisition, issuance, return, and recording of production costs. Each procedure is systematically arranged with clear task separation and is fully computerized. This facilitates internal control and monitoring of raw material flow, while minimizing recording errors. With this effective system, the company is able to avoid both overstocking and stock shortages that could disrupt production. This study is expected to serve as a reference for improving the efficiency and accuracy of raw material inventory management in other pharmaceutical companies.

Implementation of Stock Opname Procedures for General Affair Warehouse Inventory at PT Bernofarm Pharmaceutical Company Rahmadani Sandrigus Shanon; Sri Trisnaningsih
International Journal of Economics, Management and Accounting Vol. 2 No. 4 (2025): International Journal of Economics, Management and Accounting
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijema.v2i4.804

This research investigates the implementation of stock opname procedures in the General Affair warehouse at PT Bernofarm Pharmaceutical Company, a major pharmaceutical manufacturer. The study responds to the problem of discrepancies in inventory data, which can disrupt operations due to inaccurate recording or delays in documentation. The objective is to analyze the effectiveness and structure of stock opname procedures in controlling non-productive inventory. A qualitative descriptive method was employed, utilizing observation and interviews with Accounting and General Affair warehouse staff to collect primary data. The findings reveal that stock opname at PT Bernofarm is conducted periodically through coordinated stages: scheduling, preparation of inventory data, physical inspection, data reconciliation, reporting, and inventory adjustment. The procedures are carried out collaboratively between the Accounting and General Affair divisions, with clearly defined responsibilities and documentation such as stock cards, credit memos, and goods receipts. Despite a difference in theoretical and practical implementation—where inventory recording is managed by warehouse staff rather than accounting—the presence of functional segregation and supervisory checks ensures effective internal control. The study concludes that a structured and consistent stock opname process improves data accuracy, minimizes discrepancies, and enhances accountability. This research is limited to non-productive inventory in a single company division, and further studies are suggested to explore digital solutions or comparative analyses across industries.

Analysis of the Cash Disbursement Accounting System for Building Maintenance Processes at PT Bernofarm Pharmaceutical Company Icha Dwi Sabrina; Sri Trisnaningsih
International Journal of Economics, Management and Accounting Vol. 2 No. 4 (2025): International Journal of Economics, Management and Accounting
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijema.v2i4.808

This study aims to analyze the cash disbursement accounting system for building maintenance at PT Bernofarm Pharmaceutical Company, a national pharmaceutical firm that has implemented an Enterprise Resource Planning (ERP) system. The primary issue addressed is the effectiveness of internal control mechanisms in handling cash disbursements, particularly cash transactions that are susceptible to errors and fraud. A qualitative descriptive case-study approach was adopted, using the COSO Framework—including control environment, risk assessment, control activities, information & communication, and monitoring. Data were collected through direct observation, interviews, and internal document analysis. Findings indicate that PT Bernofarm has implemented segregation of duties, tiered authorizations, and effective use of ERP for recording and disbursing funds. Nonetheless, weaknesses were found regarding the timely submission of cash transaction receipts and delays in physical document reporting, which affect data accuracy. Consequently, strengthened reporting procedures and a more comprehensive digital archiving system are recommended. This research offers practical contributions to reinforcing digital-based cash disbursement accounting systems and highlights the importance of adaptive internal control in the context of cash transactions.

Co-Authors Adinda Priski Dhea Asiyanti Adinda Puspita Sari Agustina, Rachma Alifiah Wulansari Mustofa Andriana Dwi Rahayu Anggita Utari, Shanaz Aulia Gandini Aurelia Selvira Oliviani Cholifatul Rochmah Danty Aulia Rachmawati Debora Rachelina Putri Anthony Desi Wulandari Devi Pertiwi Ananda Putri Devi Savira S Devina Setya Vanessa Dhanang Yan Minarhadi Eka Mayasari Ervinda Dwi Fajar Syaiful Akbar Farida Maria Dewi Fitri Dwi Jayanti Fitri Nur Rilah Grana Koeswardani Hendra Andriyana Herlinda Nia Audina Icha Dwi Sabrina Ilvia Azhari Salsabila Irma Novita Sari Islakhatul Fauziyah Kamelia, Nila Kartika Retnaningrum Kirani Salsabila Larasati Pingkan Larasati Pingkan C.H Lina Rosyidah Mochammad David Hardiansyah Mufidatur Rohmah MUSLIMIN Nanda Putri Widianti Natalia Dwi Wulandari Nurul Fitria R Muhammad Agung Nugraha R. Rifqi Izzhulhaq Raci Pitaloka Rahma Dwi Fitriana Rahmadani Sandrigus Shanon Ratna Dwi Budi Rahmawati Reza Syafhira Rheza Ernowo Wicaksono SAIFUL ANWAR Santi Prameswari Setyo Estiningrum Siti Alya Noviani Syamsiyatur Robi’ah Tony Agusta Trias Rachma Putri WAHYUNI SUSILOWATI

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