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All Journal JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Berbakti
Sofia Windiarti
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Religion Computer Science & IT Economics, Econometrics & Finance Health Professions Law, Crime, Criminology & Criminal Justice Social Sciences Other

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The Effect of Sales Accounting Information System and Cash Receipt on The Implementation of Internal Control Vicky Dzaky Cahaya Putra; Sofia Windiarti
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 5 No 2 (2021): August
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v5i2.1703

Abstract

The sales Accounting Information System and Cash Receipts is one of the sub-systems of accounting information that explains how the procedures should be in carrying out sales activities and Cash Receipts from sales so that manipulation of sales and Cash Receipts can be avoided. Effective of Internal Control using the Committee of Sponsoring Organizations of the Treadway Commission (COSO) is required to coordinate and supervise the course of company activities. This is intended to avoid things that can cause company losses such as fraud, waste, and theft from inside and outside the company in assessing the company as well as to evaluate and take corrective action in anticipating company weaknesses. This type of research is used based on the research objectives is associative, namely research that examines the relationship of three variables, namely the relationship between the variables of Sales Accounting Information System and Cash Receipts on Internal Control. The data source used in this study, namely primary data. Primary data was obtained through a questionnaire technique. The population chosen was employees of the sales and finance division of the Lintasarta Branch Office of West Java Province with a sample of 58 employees who were processed using the Slovin formula. keywords: Sales Accounting Information System, Cash Receipts, Internal Control
Peningkatan Kesadaran Lingkungan Melalui Edukasi Bank Sampah di Kelurahan Cibeber Kota Cimahi Ifan Wicaksana Siregar; R. Budi Hendaris; Ali Rahman Reza Zaputra; Rendi Kusuma Natita; Rakhmat Siraz; Dwi Indah Lestari; Muhammad Anggionaldi; Sofia Windiarti
BERBAKTI: Jurnal Pengabdian Kepada Masyarakat Vol. 2 No. 03 (2026): ISSUE FEBRUARI
Publisher : PT. Mifandi Mandiri Digital

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Abstract

Permasalahan sampah perkotaan di Kota Cimahi masih menjadi tantangan serius akibat tingginya volume sampah rumah tangga dan rendahnya tingkat pemilahan dari sumber. Kelurahan Cibeber merupakan salah satu wilayah yang belum memiliki sistem pengelolaan sampah berbasis komunitas yang berjalan optimal. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan kesadaran lingkungan, pengetahuan, dan partisipasi masyarakat melalui edukasi serta penerapan bank sampah digital. Metode pelaksanaan menggunakan pendekatan partisipatif, edukatif, dan kolaboratif yang meliputi observasi lapangan, penyuluhan prinsip 3R (Reduce, Reuse, Recycle), pelatihan teknis bank sampah, penguatan kelembagaan, serta pengenalan sistem digital. Evaluasi dilakukan melalui pre-test dan post-test, observasi, serta wawancara. Hasil kegiatan menunjukkan peningkatan pemahaman peserta sebesar 42%, perubahan perilaku pemilahan sampah di tingkat rumah tangga, serta adopsi awal sistem pencatatan digital oleh masyarakat. Program ini membuktikan bahwa edukasi berbasis komunitas yang didukung digitalisasi mampu memperkuat kesadaran lingkungan, meningkatkan partisipasi warga, dan berpotensi mengurangi beban sampah ke TPA. Kegiatan ini diharapkan menjadi model pengelolaan sampah berbasis komunitas digital yang berkelanjutan dan dapat direplikasi di wilayah lain.
Co-Authors Ali Rahman Reza Zaputra Dwi Indah Lestari Ifan Wicaksana Siregar Muhammad Anggionaldi R.Budi Hendaris Rakhmat Siraz Rendi Kusuma Natita Vicky Dzaky Cahaya Putra