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All Journal JPM17: Jurnal Pengabdian Masyarakat YUME : Journal of Management REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN Kompleksitas: Jurnal Ilmiah Manajemen, Organisasi, dan Bisnis Bussman Journal : Indonesian Journal of Business and Management JURNAL AKUNTANSI DAN BISNIS Journal of Student Research JAKBS Optimal: Jurnal Ekonomi dan Manajemen
Sri Rahayuningsih
Akuntansi, Universitas 17 Agustus 1945 Surabaya
Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Public Health Social Sciences

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Analisis Penerapan dan Efektivitas Sistem Imprest dalam Pengelolaan Kas Kecil pada UMKM Nasi Goreng Semolowaru Surabaya Aprilia Tri Kurniawati; Sunarti Sunarti; Sri Rahayuningsih
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 3 (2025): Oktober - Desember
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v3i3.3523

Abstract

This study aims to analyze the implementation and effectiveness of the imprest system in managing petty cash in a small-scale culinary microbusiness, Nasi Goreng Semolowaru Surabaya. This study uses a qualitative descriptive method with a case study approach. Data were collected through observation, interviews, and documentation of daily operational and financial recording activities. The results show that the implementation of the imprest system has helped maintain order in the use of petty cash and improved transaction recording discipline. Every operational expenditure, such as the purchase of raw materials, gas, and spices, is documented with a simple receipt before replenishing the petty cash. However, the effectiveness of this system is still limited due to inconsistent replenishment practices and the mixing of personal and business money. Overall, the imprest system plays an important role in improving financial transparency and control, although ongoing guidance is needed to strengthen financial management awareness among microentrepreneurs.
Analisis Pengaruh Pengelolaan Kas Dan Piutang Terhadap Kinerja Keuangan Perusahaan Allesia Putri Wijaya Sutikno; Febi Theresia Immanuel; Sri Rahayuningsih
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 3 (2025): Oktober - Desember
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v3i3.3722

Abstract

Penelitian ini bertujuan untuk menganalisis secara menyeluruh bagaimana pengelolaan kas dan piutang memengaruhi kinerja keuangan perusahan melalui pendekatan kualitatif deskriptif. Penelitian ini dilakukan di PT. Surya Tubalindo dengan menggunakan data yang telah dikumpulkan seelumnya melalui kuisioner. Dalam pendekatan ini, data tidak dianalisis secara statistik, melainkan diinterpretasikan dalam bentuk naratif untuk memahami inti, pola, dan hubungan antarvariabel berdasarkan pengalaman para partisipan serta konteks manajemen. Hasil penelitian mengungkapkan bahwa pengelolaan kas yang efektif berperan penting dalam menjaga likuiditas dan kelancaran operasional, sedangkan pengelolaan piutang yang baik mendukung percepatan arus kas dan mengurangi risiko piutang yang tidak tertagih. Kedua elemen tersebut terbukti memberikan sumbangan terhadap peningkatan kinerja keuangan perusahaan. Dengan demikian, penerapan strategi pengelolaan aset lancar yang terintegrasi menjadi faktor utama dalam memperkuat stabilitas dan daya saing perusahaan di tengah perubahan ekonomi global.
Implementasi Green Accounting dalam Meningkatkan Efisiensi Produksi Berkelanjutan pada CV. Alba Natural Thesalonika Djumaifin; Sri Rahayuningsih
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 6 No. 1 (2026): Jurnal Ekonomi dan Manajemen
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/optimal.v6i1.9326

Abstract

Global environmental challenges such as increasing waste, resource depletion, and climate change have strengthened the need for sustainable development, particularly through SDGs 12 on responsible consumption and production. In Indonesia, MSMEs play an important role, yet most have not implemented green accounting, making their environmental contributions difficult to measure. This study aims to analyze the implementation of green accounting at CV Alba Natural, a natural-based MSME, and examine how these practices contribute to sustainability. The research employed a descriptive qualitative method through in-depth interviews, production process observations, and documentation studies with purposively selected informants. The findings indicate that CV Alba Natural has adopted several environmentally friendly practices, including the use of natural raw materials, resource efficiency, reuse of production residues, and simple waste management; however, it has not yet applied a structured system for recording environmental costs, resulting in unmeasured ecological impacts. Supporting factors include the owner’s environmental commitment and growing market demand for natural products, while constraints involve limited literacy in environmental accounting, scarce resources, and the absence of waste-processing technology. This study implies that MSMEs can begin implementing green accounting through simple steps such as categorizing environmental costs and recording resource efficiency to enhance sustainability performance and support the achievement of SDGs 12.
Implementasi Akuntansi Lingkungan dalam Meningkatkan Kinerja Kelestarian Perusahaan pada Pabrik Kecap Cap Jempol Lasem Felix Chandra Pranoto; Sri Rahayuningsih
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 6 No. 1 (2026): Jurnal Ekonomi dan Manajemen
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/optimal.v6i1.9327

Abstract

Sustainability issues require businesses to consider economic, social, and environmental impacts, creating a need for accounting systems that can present more accurate cost information. Environmental accounting functions as a key instrument for identifying and measuring environmental costs arising from production activities and for supporting more efficient resource use. However, many micro, small, and medium enterprises (MSMEs) face challenges in implementing environmental accounting due to limited understanding, restricted resources, and the absence of separated environmental cost records. These limitations make it difficult for business owners to evaluate the contribution of environmental expenditures to sustainability performance. Pabrik Kecap Cap Jempol Lasem is one MSME experiencing these challenges, as its basic waste-management efforts are not supported by structured green cost documentation. This study aims to identify environmental costs within the production process, design an accounting record model suitable for MSMEs, and analyze how environmental accounting information enhances sustainability. Using a descriptive qualitative method through interviews, observations, and documentation, the study finds that the absence of environmental cost separation hampers evaluation of waste-management effectiveness. The results confirm that environmental accounting has the potential to improve cost efficiency, information transparency, and sustainability performance, emphasizing the importance of systematic environmental cost recording for MSMEs.
Co-Authors Allesia Putri Wijaya Sutikno Anggun Veby Safitriana Aprilia Tri Kurniawati Devita Selviana Ainul Izati Diah Kurnia Sari Dita Gery Yulianto Dyah Septiani Febi Theresia Immanuel Felix Chandra Pranoto Jelita Prakasita Handi Dhaneswara Josephine Elliska Dinata Kamilatur Ro’fati Meilita Rizkynanda Prihastuty, Dyah Rini Sunarti Sunarti Thesalonika Djumaifin