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All Journal Jurnal Manajemen Terapan dan Keuangan Jurnal Maneksi (Management Ekonomi Dan Akuntansi) JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Jurnal Aplikasi Akuntansi International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Abdidas Yumary: Jurnal Pengabdian kepada Masyarakat International Journal of Health, Economics, and Social Sciences (IJHESS) Jurnal Kolaboratif Sains International Journal of Science and Society (IJSOC) Jurnal Riset Akuntansi Journal of Economics and Management Scienties IIJSE Sriwijaya Accounting Community Services Sosio e-kons
Rudy Usman
Fakultas Ekonomi Universitas Tadulako
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Analisis Pengendalian Internal terhadap Penerimaan dan Pengeluaran Obat pada Apotek Rizky Farma Kota Palu: Analysis of Internal Control on Receipt and Dispensing of Drugs at Rizky Farma Pharmacy, Palu City Cipta Vanesa Ludong; Novriyanti; Nur Rahma; Moh. Rifki; Jamaluddin; Rudy Usman
Jurnal Kolaboratif Sains Vol. 9 No. 6: Juni 2026 - Jurnal Kolaboratif Sains (JKS)
Publisher : Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56338/jks.v9i6.11100

Abstract

Penelitian ini bertujuan untuk menganalisis sistem pengendalian internal terhadap penerimaan dan pengeluaran obat pada Apotek Rizky Farma Kota Palu. Pengendalian internal menjadi aspek penting dalam pengelolaan persediaan obat karena berkaitan langsung dengan ketepatan pencatatan, keamanan aset, serta kualitas pelayanan kepada pelanggan. Metode penelitian yang digunakan adalah pendekatan kualitatif dengan teknik pengumpulan data melalui wawancara menggunakan Google Form kepada delapan karyawan apotek. Hasil penelitian menunjukkan bahwa sistem pengendalian internal pada Apotek Rizky Farma telah berjalan cukup baik, ditandai dengan adanya pembagian tugas yang jelas, prosedur penerimaan dan pengeluaran obat yang terstruktur, serta pencatatan yang dilakukan secara manual dan komputerisasi. Namun demikian, masih ditemukan beberapa kelemahan seperti sistem pencatatan yang belum sepenuhnya terintegrasi serta komunikasi antar karyawan yang belum optimal. Penelitian ini memberikan kontribusi dalam memberikan gambaran mengenai penerapan pengendalian internal pada apotek serta menjadi dasar dalam memberikan rekomendasi perbaikan sistem yang lebih efektif dan efisien.
The Utilization Of QRIS As A Digital Innovation For Enhancing MSME Sales: A Phenomenological Study Inggrit Masita Ramadani; Lucyani Meldawati; Muhammad Ilham Pakawaru; Rudy Usman
Sosio e-Kons Vol. 18 No. 2 (2026): Sosio e-Kons
Publisher : Universitas Indraprasta PGRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30998/sosioekons.v18i2.4205

Abstract

The rapid growth of digital payment systems has transformed transaction practices within Micro, Small, and Medium Enterprises. As a national digital payment standard, the Quick Response Code Indonesian Standard offers a cashless payment solution that supports business operations and commercial performance. Despite its increasing adoption, the experiences and perceived benefits among small business owners remain diverse. This study aims to explore the lived experiences of food stall entrepreneurs at the Faculty of Economics and Business, Tadulako University, in utilizing the Quick Response Code Indonesian Standard as a digital innovation to improve business sales. A qualitative research design with a descriptive phenomenological approach was employed. Data were collected through in-depth interviews, direct observations, and documentation involving business owners who had actively used the payment system for an extended period. The findings reveal that the digital payment system enhances transaction efficiency, accelerates customer service, broadens consumer access, and contributes to sales growth. In addition, it facilitates more organized transaction records and supports better financial management. Although internet connectivity remains a major challenge, participants demonstrated adaptive strategies to overcome operational disruptions. This study contributes to a deeper understanding of digital transformation among small businesses and highlights the practical value of digital payment innovation in a university canteen setting.
Co-Authors Abdul Hakim Alicia Brigita Muhaling Alif Maulana, Alif Ananta, Hazel Nabil Andi Indriani Ibrahim Andi Mappanyukki Andi Mattulada Andi Mattulada Amir Andi Zahra Astrialestari Astrialestari Aulia, Eghy Widya Anugrah Bakry, Mohammad Iqbal betty betty Cipta Vanesa Ludong Daud Ruranto Buntulabi Dg.Masese, Nur Fitriani Zziza Dhiza Syafitri Dina Faidahlya Putri Setiawan Ernawaty Usman Erwinsyah Faizal Azdar Faizal, Saskia Islamay Femilia Zahra Fenty Yoseph Manuhutu Fitria Ramadhani Furqan, Andi Chairil Indrisari, Rahayu Inggrit Masita Ramadani Jamalludin Jamaluddin Jamaluddin Jamaluddin Jamaluddin Jamaluddin Jezika Tumampa Kusuma, I Made Ari Lucyani Meldawati Manuhutu, Fenty Yoseph Marlon, Marlon Masruddin Mattulada, Andi Megawati Meilita, Findi Moh. Rifki Muh Riswandi Palawa Muhammad Din Muhammad Ilham Pakawaru Muhammad Iqbal Muhammad Iqbal Muliati Muliati Muliati Muliati, Muliati Mustamin Mustamin Nina Yusnita Yamin Novriyanti Nur Hikmah Nur Rahma NUR, MUFLIHA Nurdin, Jurana Nurhidayah Nurhidayah Okto Irianto Okto Irianto, Okto Pali, Fayza Parwati, Ni Made Suwitri Rahma Masdar Ramadhan, Sahrul Saleh, Fadli Moh. Sawitri Setiati Hamdani Sri Wahyuni Tanra, Andi Ainil Mufidah Yuldi Mile