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All Journal JIEB : Jurnal Ilmiah Ekonomi Bisnis
Suwandi S.E., M.M.
STMIK Catur Insan Cendekia Cirebon Jawa Barat
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Mathematics Other

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Analisa Sistem Informasi Akuntansi Pengendalian Intern atas Piutang Pada PT. Mustika Cash and Credit Cabang Cirebon Suwandi S.E., M.M.
Jurnal Ilmiah Ekonomi Bisnis Vol 5 No 3 (2019): JURNAL ILMIAH EKONOMI BISNIS
Publisher : Jurnal Ilmu Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (199.122 KB) | DOI: 10.35972/jieb.v5i3.249

Abstract

PT.Mustika Cash and Credit merupakan salah satu perusahaan pembiayaan produk elektronik dan furniture yang ada di Kota Cirebon. Dalam mengelola piutang konsumen, PT.Mustika Cash and Credit melakukan pengendalian intern secara ketat dengan melibatkan karyawan yang kompeten di bidangnya masing-masing. Tujuan penelitian ini adalah untuk menganalisis sistem informasi akuntansi pengendalian internal atas piutang. Metode penelitian yang penulis gunakan adalah metode deskriptif, yaitu  metode penelitian yang mendeskripsikan dan menggambarkan kegiatan-kegiatan yang terjadi kemudian mencatat secara teliti dan sistematis sesuai dengan keadaan yang sebenarnya. Hasil penelitian ini adalah pengendalian intern terhadap piutang sudah dilakukan sejak dini, sehingga konsumen sudah terbiasa melakukan pembayaran sesuai tanggal jatuh tempo dan tepat waktu. Dengan demikian risiko kredit macet akan terkelola dengan baik sejak awal perjanjian kredit.Kata Kunci : Pengendalian Intern, Piutang, Risiko Kredit
APLIKASI SISTEM INFORMASI AKUNTANSI PENJUALAN KREDIT PADA CV. RAJAWALI CITRA MANDIRI Suwandi S.E., M.M.
Jurnal Ilmiah Ekonomi Bisnis Vol 6 No 2 (2020): JURNAL ILMIAH EKONOMI BISNIS
Publisher : Jurnal Ilmu Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (424.248 KB) | DOI: 10.35972/jieb.v6i2.343

Abstract

Rajawali Citra Mandiri is a moving company in the furniture field located at Jl. Ciremai Raya Blok D12 Perumnas, Cirebon - West Java. CV. Rajawali Citra Mandiri is currently facing problems in processing data on credit sales and inventory, because it still uses transaction recording manually so that in terms of security and accuracy is less guaranteed. This study aims to facilitate the management of CV. Rajawali Citra Mandiri in processing data on credit sales and inventory. Making this application using PHP and MySQL. The research process is carried out by searching for data by observation and interviews. The stage of making this application is the analysis of the weaknesses of the old system, data search, design, manufacture, testing, and implementation of credit sales information systems with PHP and MySQL. The final results of the application that have been made in the form of goods reports and credit sales reports, which contain credit sales transaction data and overall expenditure. The research method used in this research is a descriptive method with case studies, the steps taken are observation and interviews. To input the required data, an analysis and design of the system is then performed using the Flowchart, Context Diagram, DFD, and ERD tools. The programming language is PHP Hypertext Preprocessor while the database uses localhost. The results of this study are an accounting information system for cash receipts for credit sales consisting of functions to handle procedures such as credit sales procedures, installment payment procedures, procedures for making reports on the realization of credit sales, procedures for receiving cash from installment payments, and recording procedures accounting. Keywords: Information Systems, Credit Sales, PHP, MySQL.
SISTEM INFORMASI PENGELOLAAN ANGGARAN PENDAPATAN DAN BELANJA DESA BERBASIS WEB (STUDI KASUS : DESA SINARANCANG) Suwandi S.E., M.M.
Jurnal Ilmiah Ekonomi Bisnis Vol 7 No 1 (2021): JURNAL ILMIAH EKONOMI BISNIS
Publisher : Jurnal Ilmu Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35972/jieb.v7i1.411

Abstract

The Village Revenue and Expenditure Budget or abbreviated as APBDes every year among all village apparatus is always preoccupied with the utilization or management of village income to further be allocated to several activities aimed at developing villages. The purpose of this study was to determine how the application of the principles of transparency and accountability in the management of the Regional Budget in the Village Sinarancang Cirebon District. The main obstacles in the management of APBDes are the lack of transparency of reports, inefficient performance, inadequate reporting that hinders the implementation of village development. As an effort to overcome this problem, it is necessary to design a software application for reporting the realization of the use of web-based village budget. This transparency process did not have a positive impact on the existing governance in Sinarancang Village, as well as the government's openness in making policies unknown to the public. The implementation of the APBDes Program in Tandu Village does not apply the principle of accountability, although the application of the principle of accountability at this stage is only given to local governments. As for the community the accountability process has not been carried out until now so that until now the response from the community to support government programs is lacking. The community only wants accountability reports from the government to the community before implementing the next government program. Keywords: Information Systems, Management, Budget, village funds
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