Mega Purnama
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Pengaruh Sistem Akuntansi Kas Kecil Dan Rekonsiliasi Bank Terhadap Efektivitas Pengendalian Kas Pada Koperasi Sejahtera Bersama Sutarti, Sutarti; Muanas, Muanas; Purnama, Mega
Jurnal Ilmiah Akuntansi Kesatuan Vol 3 No 2 (2015): JIAKES Edisi Agustus 2015
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v3i2.854

Abstract

Protecting cash and ensuring the accuracy of cash accounting records in the effective control of cash is a must. Good controlling avoid the fraud of change the reports and calculations, the existence of appropriate records procedure so that appropriate controlling to assets, debts, income and expenses can be done. The purposes of this research are to analyse and explore the process of establishing petty cash and bank reconciliation and its effect on a company's intemal control cash. The research is conducted at Koperasi Sejahtera Bersama which is located in Bogor. Koperasi Sejahtera Bersama is a cooperative that serves as a financial institution that raise and distribute funds from and to the public. The result of the research showed that Koperasi Sejahtera Bersama has been using petty cash accounting system and bank reconciliation on cash control effectiveness. The effective control in this company must be maintained in order to achieve the expected goals and objectives. Keywords: accounting, petty cash, reconciliation, control
IMPLEMENTASI KEBIJAKAN PENILAIAN NASIONAL: TINJAUAN LITERATUR SISTEMATIS Herlitha, Istha; Saleh, Sirajuddin; Vitaloka, Lala; Kurnia Kadir, Evi; Rais, Amin; Purnama, Mega; Hisma, Sabbi
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 02 (2026): Volume 11 No. 2, Juni 2026 Release
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i02.48957

Abstract

This study aims to analyze development trends, thematic structures, and scientific collaboration patterns in the research on national assessment policy implementation through a systematic literature review approach. The primary focus of this research is to identify the dynamics of scientific publications, knowledge structures, and dominant actors in the development of national assessment policy research within a global context. The research method employs a bibliometric approach using VOSviewer and Biblioshiny software to analyze publication data that has undergone a screening process, resulting in 35 articles that met the inclusion criteria. The analysis was conducted across three main dimensions: Annual Scientific Production and Most Relevant Sources to examine publication trends, keyword co-occurrence analysis to map the thematic structure, and author and country collaboration analysis to understand knowledge production networks. The findings indicate that the study of national assessment policy implementation experiences fluctuating growth with a significant increase in the final period, dominated by themes such as PISA, OECD, and large-scale assessment. Furthermore, the study reveals an imbalance in author and country contributions, with developed nations remaining the dominant actors in knowledge production. In conclusion, this research underscores that the implementation of national assessment policies is evolving within a framework of global education governance, which is heavily influenced by the logic of standardization, educational datafication, and global knowledge structure inequalities. Keywords: assessment, policy, evaluation, governance, education