Article Per Year (5 Year)
p-Index From 2020 - 2025
1.259
P-Index
This Author published in this journals
All Journal Jurnal Online Mahasiswa (JOM) Bidang Keguruan dan Ilmu Pendidikan Jurnal Al-Qardh Jurnal Kesehatan Jurnal Matematika UNAND Al-Bahtsu : Jurnal Penelitian Pendidikan Islam Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Safari : Jurnal Pengabdian Masyarakat Indonesia Jurnal Mutiara Ilmu Akuntansi Jurnal Riset Akuntansi Al-Busyro International Journal of Economics and Management Research
Siti Maisyaroh
Unknown Affiliation
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Languange, Linguistic, Communication & Media Library & Information Science Mathematics Public Health Social Sciences Other

Published : 11 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : Jurnal Riset Akuntansi

 1 
Deteksi Pengendalian Internal SIA Pengeluaran Kas Pada Usaha Stockist Melalui Audit Kepatuhan Mei Nurlinda; Siti Maisyaroh; Tri Ratnawati
Jurnal Riset Akuntansi Vol. 1 No. 3 (2023): August : Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v1i3.395

Abstract

This study aims to analyze the systems and procedures for disbursing cash in the stockist business regarding the suitability of the performance procedure system, as well as implementing strong internal controls so as to benefit from the implementation of compliance audits in the internal control of cash disbursements, such as increasing the effectiveness and efficiency of the cash purchase process, reducing the risk abuse and fraud, as well as increasing accountability and transparency in the management of funds. By using the basis of theories about systems and procedures, compliance audits, and internal control of cash disbursements, as well as qualitative descriptive methods based on primary data collected from interviews and observations. Data analysis will involve categorizing and finding patterns or themes that emerge from the data. The result of the research is that the stockist business flowchart systems and procedures show weak internal controls, due to not implementing supporting document verification, transaction security, as well as employee training and awareness. So that it can beupdated by adding IT, accounting, and internal audit, as well as implementing compliance auditing and internal control.
Co-Authors Agustina Endah Werdiharini Ainul Yaqin Anggun Veby Safitriana Eviatus Samsia Fakhruddin Z Intan Dewi Rukmana Maria Yovita P Maria Yovita R Pandin Maria Yovita R. Pandin Mei Nurlinda Nabila Febriyana Naula Chantika Putri F Nur Islami Rahmatilla Refi Tri Anika Rofiatul Hasanah Rr Jihan Faadhilah Yuwandono Sadiani Sadiani Salija Ridayati Siti Norfaizah Siti Nur Kholifah Tri Ratnawati