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Journal : MES Management Journal

Analisa Kinerja Satuan Pengawasan Internal (SPI) dalam Pengelolaan Keuangan pada RSUD Ibnu Sina Kabupaten Gresik Ardiansyah, Muhammad Bagus; Reviandani, Wasti
MES Management Journal Vol. 3 No. 3 (2024): MES Management JournalĀ 
Publisher : MES Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mesman.v3i3.609

Abstract

This study aims to analyze the performance of the Internal Audit Unit (SPI) in financial management at Ibnu Sina Regional General Hospital (RSUD) in Gresik Regency. The research focuses on evaluating the effectiveness of SPI's duties, identifying challenges faced, and proposing solutions to improve performance in supporting financial transparency and accountability. The study employs a qualitative approach with data collected through in-depth interviews with SPI members, the head of the finance department, and the head of the accounting sub-section at RSUD Ibnu Sina. The findings reveal that SPI has not been functioning optimally due to several factors, such as insufficient incentives, limited training opportunities, the absence of a dedicated workspace, and an inadequate number of personne relative to their workload. Additionally, the lack of regular audit schedules and SPI's minimal involvement in identifying financial risks are significant challenges.
Sistem Pengendalian Internal Piutang pada Karyawan Outsourcing di PT. Swabina Gatra Yuliani, Kartika Putri; Wasti Reviandani
MES Management Journal Vol. 3 No. 3 (2024): MES Management JournalĀ 
Publisher : MES Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mesman.v3i3.620

Abstract

Delays in issuing invoices are a significant problem that can affect the efficiency of a company's administration and financial management. This research aims to identify the causes of invoice delays and evaluate the processes and documents related to their issuance. This research uses a qualitative approach with interview techniques. The research results show that internal factors such as lack of coordination between departments and external factors such as delays in sending documents by third parties are the main causes of invoice delays. Apart from that, the SOP for issuing invoices that is not optimal also contributes to this problem. The process of paying receivables takes varying amounts of time, depending on the accuracy of submitting invoice documents. In conclusion, improving internal coordination, document management, and better implementation of SOP can increase the efficiency of the billing process. These findings provide a practical contribution in supporting more effective corporate financial management.
Analisis Pembiayaan pada Koperasi Syariah XYZ Gresik Sayyidah Diana; Wasti Reviandani
MES Management Journal Vol. 3 No. 3 (2024): MES Management JournalĀ 
Publisher : MES Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mesman.v3i3.621

Abstract

This study aims to analyze financing at XYZ Syariah Cooperative Gresik, considering the high level of problematic financing reaching 22.77%. This topic is significant as effective financing is key to the sustainability of Islamic cooperatives in enhancing the welfare of their members. The research method used is qualitative descriptive, with data collection through interviews, observation, and document analysis. The study findings indicate that the causes of problematic financing stem from internal factors, such as non-compliance with standard operating procedures (SOP), as well as external factors, including the deteriorating economic conditions of members. The cooperative's efforts to address these issues include personal approaches, warning letters, and financing restructuring. The study concludes that strengthening creditworthiness analysis and stricter implementation of SOP are necessary to reduce the risk of problematic financing, thereby maintaining the financial stability of the cooperative. The findings of this study are expected to contribute to the development of risk management in Islamic cooperatives.