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All Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Jurnal Akuntansi, Manajemen dan Bisnis Digital Jurnal Dehasen Untuk Negeri
Kamelia Astuty
Universitas Dehasen Bengkulu
Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Energy Public Health Other

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Journal : Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review

 1 
Analysis Of The Implementation Of The Responsibility Accounting System In The Ilir Talo Sub-District Seluma District Aldino Erinsyah Putra; Neri Susanti; Kamelia Astuty
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Vol. 3 No. 2 (2023): Desember
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emba.v3i2.1492

Abstract

The purpose of this research is to determine the implementation of the accountability accounting system at the Ilir Talo sub-district office, Seluma Regency. This research was conducted using a descriptive approach. The research location is one of the sub-district offices in Seluma Regency. Data collection techniques were carried out using observation, interviews, documentation. The results of the research show that the Ilir Talo Subdistrict Office has not implemented responsibility accounting that is in accordance with Mulyadi's responsibility accounting due to a lack of understanding of responsibility accounting, there are only a few items that are appropriate.
Analysis Of Financial Performance In The (KPN) Civil Sevant Cooperative In Pasar Pino Village,South Bengkulu Nursia Regita; Ida Anggriani; kamelia Astuty
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Vol. 3 No. 2 (2023): Desember
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emba.v3i2.1505

Abstract

The aim of this research is to determine the financial performance of the civil servant cooperative (KPN) in Pasar Pino village. This research on the Civil Servant Cooperative (KPN) in Pasar Pino village used a quantitative descriptive method, which was carried out to analyze financial performance after comparing the financial reports of the 2020-2021 Civil Servant Cooperative (KPN) and using quantitative analysis techniques to manage financial data using analysis. financial ratios. The results of research on the civil servant cooperative (KPN) in Pasar Pino village, the financial reports presented were not good because they were still far below the established standards for assessing liquidity, solvency and profitability ratios. The civil servant cooperative (KPN) in Pasar Pino village does not prepare cash flow financial reports using methods, liquidity ratios, solvency and profitability so it does not know the criteria according to the 2004 Republic of Indonesia Ministry of Cooperatives, UKM, criteria for its financial reports. Therefore, researchers have analyzed the financial reports of the Civil Servant Cooperative (KPN) in Pasar Pino village in accordance with the standards for assessing liquidity, solvency and profitability ratios.
An Analysis Of Medicine Inventory Accounting Information System At Mentiring Health Center On Psap Number 5 Vesti Septina Putri; Ahmad Soleh; Kamelia Astuty
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Vol. 3 No. 2 (2023): Desember
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emba.v3i2.1514

Abstract

This study aims to find out whether the application of the accounting information system that has been implemented in managing drug supplies is running in accordance with PSAP Number 5 and meets the needs at Mentiring Health Center. The type of data used in this research is qualitative comparative data, which is research carried out by comparing a variable in different samples to get answers or facts about whether there is a comparison or not from the research. Data was obtained from field studies through observation, interviews, documentation. The results of the research carried out show that the procedures for implementing the drug inventory accounting system at Mentiring Health Center, the implementation of the drug supply accounting system uses a first-in, first-out (FIFO) system, first-in, first-out and first expired first out (FEFO), but the accounting system and procedures implemented are not yet effective and efficient. This happens because the records used are still manual records so that physical drug inventory data has a very large risk of data damage. Manual records are still carried out because community health center staff are not yet proficient in using computer-based records and are also hampered by the internet network which is difficult to access.
Co-Authors Ahmad Soleh Aldino Erinsyah Putra Ida Anggriani Kimas Kurniawan Neri Susanti Nila Aprilia Nirta Vera Yustanti Nursia Regita Rini Indriani Risna Purnama Sari Sri Handayani Vesti Septina Putri Yetri Oktiva Sari Yun Fitriano