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Pengendalian Intern Pendapatan Pada Layanan Jasa Pospay Loket PT Pos Indonesia KCU Jember Umattul Khoiriyah, Julaikha; Reviandani, Wasti
Jurnal Ekonomi Manajemen Sistem Informasi Vol. 5 No. 3 (2024): Jurnal Ekonomi Manajemen Sistem Informasi (Januari - Februari 2024)
Publisher : Dinasti Review

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/jemsi.v5i3.1788

Abstract

Efficient internal control is essential for companies. The main objective of internal control is to build efficient control systems within a company or organisation to improve operational procedures. The aim of this study is to determine the payment system and methods for bill payment utilising Pospay in order to improve internal control. Furthermore, it aims to examine the calibre of Pospay services provided by PT Pos Indonesia KCU Jember and evaluate the internal control mechanisms implemented for funds produced from Pospay counter services. This study utilises descriptive qualitative research approaches. Data or information collection procedures are executed by the process of observation, interviews, and documentation to authenticate the obtained information or data.
ANALISIS PENYAJIAN LAPORAN KEUANGAN BERBASIS SAK ETAP PADA PT. CIPTA GIRI SENTOSA Rahmatul Fauziah; Wasti Reviandani
Journal of Social and Economics Research Vol 5 No 2 (2023): JSER, December 2023
Publisher : Ikatan Dosen Menulis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/jser.v5i2.192

Abstract

Memasuki era revolusi industri 5.0, banyak perusahaan yang mengharapkan adanya kemajuan, khususnya dalam penyajian laporan keuangan yang berfungsi untuk menyampaikan data keuangan dari hasil proses aktivitas akuntansi. Laporan keuangan ini berperan penting dalam membantu pengguna laporan keuangan dalam mengambil keputusan. Penggunaan standar akuntansi keuangan yang berlaku umum dianggap rumit, khususnya bagi badan usaha yang tidak memiliki akuntabilitas publik, berdasarkan hal tersebut Ikatan Akuntan Indonesia (IAI) untuk mengeluarkan Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik (SAK ETAP) yang dapat mengakomodir kebutuhan akuntansi untuk entitas yang tidak memiliki akuntabilitas publik. Peneliti ini bertujuan untuk menganalisis penyajian laporan keuangan sesuai SAK ETAP pada PT. Cipta Giri Sentosa. PT. Cipta Giri Sentosa merupakan perusahaan yang bergerak dalam penyediaan layanan seperti pengantaran obat melalui jasa kurir, pengadaan barang produk dari Usaha Mikro, Kecil, serta Menengah (UMKM), serta layanan di bidang teknologi. Metode yang digunakan adalah analisis deskriptif komparatif. Berdasarkan hasil penelitian, PT. Cipta Giri Sentosa belum menyajikan laporan perubahan ekuitas, laporan arus kas, dan catatan atas laporan keuangan (CALK). Sebesar 44% proses pencatatan, pengakuan, pengukuran, dan penyajian laporan keuangan PT. Cipta Giri Sentosa sesuai dengan SAK ETAP, sedangkan 56% tidak sesuai. Beberapa faktor yang mempengaruhi hal ini diantaranya tidak adanya pemahaman dari dalam dan luar mengenai akuntansi dan SAK ETAP, sistem informasi akuntansi, tingkat pendidikan, serta pelatihan penyusunan laporan keuangan. Oleh karena itu, penelitian ini merekomendasikan agar PT. Cipta Giri Sentosa menaikkan mutu laporan keuangan, menyusun, dan menyajikan laporan keuangan lengkap sesuai standar, dan mengumpulkan data secara konsisten.
Pendampingan Masyarakat Desa Yosowilangun Gresik melalui Usaha Jasa Kreatif dan Literasi Minimal Modal Dalam Masa PPKM Reviandani, Wasti; Sari, Meyristiana
Jurnal Terapan Ekonomi dan Bisnis Vol. 2 No. 2 (2022): September
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/jteb.v2i2.5707

Abstract

Perkembangan bisnis usaha baik jasa maupun produk dalam 2 tahun belakangan ini mengalami ketidakstabilan bahkan penurunan yang sangat signifikan. Seperti yang sudah di ketahui bahwa dampak pandemi Covid 19 sampai saat ini masih terus dirasakan oleh usaha-usaha bisnis. Bisnis jasa merupakan salah satu alternatif usaha yang dapat dilakukan di masa PPKM. Untuk membangun sebuah usaha baik itu di bidang apapun tentu perlu dipikirkan dengan matang terkait usaha apa yang akan dijalaninya. Mengapa memilih bisnis jasa? Salah satu alasan utama adalah bisnis jasa dapat dilakukan tanpa modal atau minimal modal. Dalam rangka untuk mengurangi tingkat pengangguran terbuka dan mengurangi tingkat kemiskinan akibat krisis ekonomi sebagai dampak Pandemi Covid 19 di Kabupaten Gresik sudah saatnya dilakukan upaya peningkatan pemberdayaan masyarakat. Pengabdian bertujuan untuk mengetahui potensi UMKM dan masyarakat sekitar Desa Yosowilangun Gresik, meningkatkan kemampuan untuk mengembangkan bisnis di bidang jasa, memberikan pendidikan tentang pengelolaan bisnis jasa dan persiapan kemampuan sesuai dengan bisnis jasa yang dipilih dan memahamkan literasi pengelolaan modal. Kegiatan pengabdian bermitra dengan UMKM setempat dan warga karang taruna di Yosowilangun Gresik. Metode pengabdian melalui sharing program, program pelatihan dan pengembangan. Hasil pengabdian masih kurangnya pemahaman UMKM dan karangtaruna dalam edukasi softskill dan hard skill dan kurangnya rasa percaya diri serta belum memiliki gambaran berwirausha. Sehingga melalui pemahaman usaha jasa kreatif minim modal merupakan alternatif untuk memperoleh tambahan pendapatan.
Financial Behavior and Knowledge, and Parents’ Education and Revenue on Management Students’ Financial Behavior Sari, Meyristiana; Santoso, Rahmat Agus; Handayani, Anita; Reviandani, Wasti
Interdisciplinary Social Studies Vol. 1 No. 6 (2022): Special Issue
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/iss.v1i6.152

Abstract

Financial behavior is the study of how psychological phenomena affect financial behavior. This financial behavior can be influenced by several factors including financial attitude, financial knowledge, and income. However, there are other factors that can influence financial behavior such as parental education. This research aims to find out the influence of Financial Attitudes, Financial Knowledge, Parental  Education, and, Parental  Income on Financial  Behavior in Management Students of the Muhammadiyah University of Gresik. The research method uses quantitative research methods with a sample of 159 respondents.  The data obtained is analyzed with multiple linear regression analysis techniques using the SPSS 25 program.  The results showed that financial attitudes have a positive effect on financial behavior, financial knowledge has a positive effect on attitude-behavior, parental education has a positive effect on behavior and parental income positively affects financial behavior.
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 Journal 
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 Journal 
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 Journal 
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.