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ANALISIS PENERAPAN ETIKA BISNIS DALAM TRANSAKSI PERDAGANGAN DI RUMAH MAKAN : (Studi Kasus Rumah Makan Nasi Goreng Pakdhe Desa Sumengko Kecamatan Wringinanom Kabupaten Gresik) Muthi Dwika Ningrum; Fitri Komariyah
JOURNAL OF ECONOMICS, BUSINESS, MANAGEMENT, ACCOUNTING AND SOCIAL SCIENCES Vol. 1 No. 6 (2023): SEPTEMBER 2023
Publisher : PUTRA JAWA PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63200/jebmass.v1i6.95

Abstract

Currently, there is a prevalence of unethical behavior, particularly in the restaurant business. The proper application of business ethics ensures that business activities remain in line with norms and regulations. This research is motivated by the presence of businesses that bring buyers and sellers together. The objectives of this study are to determine (1) how to apply business ethics in trade transactions at Nasi Goreng Pakdhe Restaurant and (2) the nature of trade transactions at Nasi Goreng Pakdhe Restaurant. This research employs a qualitative approach, gathering information through interviews, observations, and documentation before subjecting it to descriptive analysis. Both primary and secondary data sources are used in this research. The research findings indicate that the business transactions at Nasi Goreng Pakdhe Restaurant align with its vision and mission, which include a commitment to honesty in business affairs, providing the best service to customers, engaging in fair competition, and avoiding excessive profit generation. Nasi Goreng Pakdhe Restaurant also practices ethical business principles, such as upholding product quality, demonstrating strong leadership, and giving employees, staff, and customers the opportunity to provide feedback and suggestions.
Peran Sistem Informasi Akuntansi dalam Peningkatan Penjualan Produk Fashion di PT. Hindo Erika Floretta Afriana; Fitri Komariyah
JOURNAL OF ECONOMICS, BUSINESS, MANAGEMENT, ACCOUNTING AND SOCIAL SCIENCES Vol. 2 No. 6 (2024): SEPTEMBER 2024
Publisher : PUTRA JAWA PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63200/jebmass.v2i6.159

Abstract

This study aims to determine the role of Accounting Information Systems (AIS) in increasing sales of fashion products at PT Hindo through the B2C (business to customer) system. In this digitalisation era, the use of AIS is very important for companies to improve operational efficiency and effectiveness, including in the sales process. AIS enables better data integration, more accurate sales tracking, and faster and more precise decision making. The research method used is descriptive analysis with a case study approach at PT Hindo. Data were collected through interviews, observations, and analysis of company documents. The results showed that the implementation of AIS at PT Hindo contributed significantly to the increase in sales. This can be seen from the increased accuracy of sales data, efficiency in the reporting process, and the company's ability to respond to market needs more quickly. The conclusion of this study is that AIS has an important role in supporting the increase in sales of fashion products at PT Hindo. AIS not only helps in managing sales data, but also provides analytical tools that allow management to identify market trends and create more effective marketing strategies.
TRANSFORMASI AKUNTABILITAS PUBLIK DI ERA DIGITAL: ANALISIS KUALITATIF ATAS IMPLEMENTASI SISTEM INFORMASI PEMERINTAHAN BERBASIS ELEKTRONIK (SPBE) DALAM PENGELOLAAN KEUANGAN DAERAH KABUPATEN SIDOARJO Fitri Komariyah; Amin Sadiqin; Hendra Dwi Prasetyo
SIBATIK JOURNAL: Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Vol. 5 No. 5 (2026)
Publisher : Penerbit Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sibatik.v5i5.4834

Abstract

This study aims to analyze the implementation of the Electronic-Based Government System (SPBE) in regional financial management in Sidoarjo Regency and its implications for the transformation of public accountability in the digital era. The research employed a qualitative method with a descriptive approach. Data were collected through interviews, observation, and documentation, then analyzed using an interactive analysis technique consisting of data reduction, data display, and conclusion drawing. The findings indicate that the implementation of SPBE has encouraged changes in regional financial governance to become more systematic, well-documented, and data-based. SPBE contributes to improved process traceability, data consistency, monitoring efficiency, and the preparation of financial reports. However, the implementation has not been fully optimal due to several constraints, including limited human resource competence, suboptimal inter-system integration, a bureaucratic work culture still adapting to digital systems, and technical operational obstacles. This study concludes that SPBE plays an important role in promoting the transformation of public accountability, although the resulting accountability remains more dominant in internal administrative dimensions than in participatory public accountability. Therefore, stronger system integration, improved government personnel capacity, and broader public access to information are necessary.