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All Journal Jurnal Manajemen Dayasaing Risâlah, Jurnal Pendidikan dan Studi Islam Al-Muzara'ah JCES (Journal of Character Education Society) Islamic Management: Jurnal Manajemen Pendidikan Islam Inovator : Jurnal Manajemen Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Krea-TIF: Jurnal Teknik Informatika Journal on Education Idaarah: Jurnal Manajemen Pendidikan JURNAL PUNDI Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Kasaba: Jurnal Ekonomi Islam Jurnal Ilmiah Manajemen Kesatuan Jurnal Manajemen Bisnis JURMA : Jurnal Program Mahasiswa Kreatif juremi: jurnal riset ekonomi Idarah Tarbawiyah: Journal of Management in Islamic Education eCo-Fin Jurnal Ekonomika Dan Bisnis Jurnal Ekonomi, Manajemen dan Akuntansi (JEKMA) Asian Journal of Management Analytics Moneter : Jurnal Keuangan dan Perbankan Jurnal Riset Ekonomi dan Akuntansi Jurnal Harmoni: Jurnal Akuntansi dan Keuangan Strata International Journal of Social Issues Jurnal Ekonomi, Bisnis & Entrepreneurship (e-Journal) Jurnal Pengabdian Nusantara
Indupurnahayu
Universitas Ibn Khaldun Bogor
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Other

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Journal : JURNAL PUNDI

 1 
EVALUASI SISTEM PENGENDALIAN INTERNAL ATAS PERSEDIAAN BARANG DAGANG DALAM MENINGKATKAN EFEKTIVITAS & EFISIENSI PADA CV. SUKSES GLOBAL MANDIRI) Reumiga Sabili Purnama; Indupurnahayu Indupurnahayu; Hurriyaturohman Hurriyaturohman
JURNAL PUNDI Vol 7, No 1 (2023)
Publisher : AKBP-STIE "KBP" PADANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31575/jp.v7i1.448

Abstract

This study aims to assess the effectiveness & efficiency of the implementation of the internal control system in CV. Independent Global Success. This study uses descriptive qualitative methods in the form of documentation, observation and quantitative, namely to calculate the results of the questionnaire on the effectiveness & efficiency of internal control in accordance with the theory. From the research results, it can be seen that the company in implementing the internal control system for merchandise inventory has been running effectively and efficiently with a percentage of 80.06%. From these results indicate that there has been a separation between related functions. Monitoring of merchandise inventory is also carried out periodically through stock taking activities. However, there are still weaknesses, namely the absence of access restrictions between the entry and exit of the warehouse and the absence of CCTV placement in the goods storage area.Keywords: Internal Control System, Inventory, Effectiveness & Efficiency.
PERAN PERANGKAT DESA DALAM AKUNTABILITAS PENGELOLAAN DANA DESA LENEK BARU M Zaenul Arifin; Indupurnahayu Indupurnahayu; Hurriyaturrohman Hurriyaturrohman
JURNAL PUNDI Vol 7, No 2 (2023)
Publisher : AKBP-STIE "KBP" PADANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31575/jp.v7i2.438

Abstract

ABSTRAKPenelitian ini menunjukan untuk mengetahui bagaimana peran perangkat desa pada Desa Lenek Baru dalam akuntabilitas pengelolaan dana desa. Teknik pengumpulan data pada penelitian ini menggunakan wawancara dan dokumentasi. Subjek penelitian ini berjumlah 9 orang yang merupakan perangkat desa di Desa Lenek Baru yang terdiri dari Kepala Desa, Sekertaris Desa, Kaur Keuangan Desa, Kaur Perencanaan, Kaur Umum, Kasi Pemerintahan, Kasi Kesejahteraan, Kasi Pelayanan, dan Kepala Kewilayahan/Dusun.Penelitian ini menggunakan metode deskriptif dengan pendekatan kualitatif untuk mengetahui perencanaan, pelaksanaan, penatausahaan, pelaporan, dan pertanggngjawaban dalam pengelolaan dana desa. Selain itu, pengumpulan data menggunakan teknik trigulasi dengan metode wawancara, dan dokumentasi.Hasil penelitan ini yang dilakukan menunjukkan bahwa perangkat desa di Desa Lenek Baru telah berperan dalam akuntabiliitas pengelolan dana desa dengan menjalankan ugas-tugasnya mulai dari prosess perencanaan, penatausahaan, pelaporan pertanggungjjawaban, pengawasan dan pembinaan yang di jalankan sesuai tanggungjawabnya masing-masing sebagai perangkat desa di Desa Lenek Baru dan tellah melakukan pertanggungjawabkan dengan adanya Laporan Reealisasi Pelaksanaan APBDes desa Lenek Baru.
Analisis Penerapan PSAK No. 115 Tentang Pengakuan Pendapatan Studi Kasus PT. SEISHIN ABYAKTA SOLUSINDO Fauzan, Muhammad Nur; Sudarta, M Imam; Hurriyaturrohman, Hurriyaturrohman; Indupurnahayu, Indupurnahayu
JURNAL PUNDI Vol 9, No 1 (2025)
Publisher : AKBP-STIE "KBP" PADANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31575/jp.v9i1.583

Abstract

This study aims to evaluate the implementation of PSAK No. 115 (based on IFRS 15) in revenue recognition for the construction project of EP1 Apartment Building Structure in Mayville Cikarang, carried out by PT Seishin Abbyakta Solusindo. The specific objective is to assess whether the company has properly applied PSAK No. 115 in terms of revenue recognition, revenue measurement, transaction recording, and revenue disclosure in accordance with the applicable accounting standards. The research uses a qualitative approach with data collection techniques including observation, semi-structured interviews, and documentation. The collected data is analyzed descriptively to identify the alignment of PSAK No. 115 implementation within the company’s accounting practices. The results indicate that the company has accurately applied PSAK No. 115 across all stages of revenue recognition—from contract identification and performance obligations to measurement, recording, and disclosure. Revenue is recognized over time based on physical progress, in accordance with the percentage of completion method. There are no contract combinations or modifications affecting revenue recognition. The transaction price of IDR 22,000,000,000 is allocated to a single performance obligation, and project costs are recorded proportionally to physical progress. Revenue disclosures have also been made in compliance with the standards, including the recognition of retention and contract liabilities. Therefore, the implementation of PSAK No. 115 by PT Seishin Abbyakta Solusindo is in accordance with the applicable accounting standards, covering all aspects of revenue recognition, measurement, recording, and disclosure for construction contracts.
Co-Authors ., Masyhudzulhak Agung Sri Hendarsa Agung Sri Hendarsa, Agung Sri Agung Wibowo Agustiani, Vini Virgini Agustin, Desi Ahalik, Ahalik Allaamsyah, Sayyid Amin, Akhmad Bakhtiar Aminati Zahra Amir Tengku Ramly Anand, Syakira Rezky Ari Purwanti Asri Masitha Arsyati Astuti Astuti Atikah, Raden Muhammad Jiddan Aziz Avessina, Mohammad Jibriel Balqis, Tiara Ratu Barikly, Stanley Baried Budi Susetyo Catheryn, Catheryn Degita, Azolla Deni Nuryadin Denia Maulani Desmy Riani Dewi Kartika Dewi Kartika Didin Hafidhuddin MS Djaddang, Syahril Dwi Yanti, Ana Eka Yulia Ningsih Endin Mujahidin Ermiani, Ermiani Eva Ervani Fadhlansyah, Muhammad Fanaisyah, Denissa Fauzan, Muhammad Nur Firdaus, Muhammad Aziz Fitri Hastuti Fujianti, Lailah Hamasah, Abdullah Azzam Hardiyanti, Dessy Harnengsih, Siti Hasbi Indra Hendri Maulana Hendri Tanjung Herninta, Tiwi Hurriyaturohman Hurriyaturohman Hurriyaturrohman Hurriyaturrohman Husein, Mohammad Adam Imas Kania Rahman Iqbal Assidiq, Muhammad Irawati . Irfan Syauqi Beik Isbaya Isbaya Isbaya, Isbaya Ishardyatmo, Handono Ita Yulita, Ita Kariyani, Etika Koto, Andrias Laily Dwi Arsyianti Lusiana Lusiana Lutfi, Lutfi Padhil Lysandra, Shanti Lysandra, Shanty M Zaenul Arifin M. Imam Sundarta Mahary, Wasiah Masruri, M Anwar Masyhudzulhak Djamil Maulina, Dwi Mayasari, Yiyis Megakarina, Nadya Mira Rantika Miranti Ayu Utami Mu avidayana, Mu avidayana Muhamad Fahrudin Safalah Muhammad Ramadhan Mukhlis, Ade Mukhlisin Mukhlisin mulyawati, Evi Musa Hubeis nazwa, nazwa ashila Nesia Andriana Niar Yuniarsih Nugroho, Agung Nurhayati, Immas Nury Effendi Popy Novita Pasaribu Prastowo, Bramastyo Bontas Puspa Eosina Putra, Awang Darmawan Putri Endang Sukaesi Rahayu, Renny Rahim, Anwar Renea Shinta Aminda Reumiga Sabili Purnama Rhendy Akhmad Firdaus Riswanto, Anang Yudi Rizki Amalia Rizki Amalia Rohiman Atja Rosdiana, Anna Salsa Aulia Putri Samuel Sapulette, Militcyano SANTI LISNAWATI Sapulette, Militcyano Samuel Septianingsih, Pindi Septianti, Ajeng Setyawan, Widyatmanto Soejarwati Soejarwati Soejarwati Soejarwati Sofianti, Evin Sonia Redmana Sparta, Sparta Sudarta, M Imam Suherman, Suherman Sundarta, M.Imam Sundoro, Bagus Yudo Supriyatna, Rio Kartika Suryatini, Dwi Trismayanti Mutia Vera Intanie Dewi Verni Asvariwangi Wijaya, Gumelar Adi Wijaya, Suma Wijayanti, Putriana Yanti, Ana Dwi Yuniarsih, Niar Yusman Syaukat Zulfia Artiza