Article Per Year (5 Year)
p-Index From 2020 - 2025
0.444
P-Index
This Author published in this journals
All Journal Riset Manajemen dan Akuntansi Fokus Ekonomi Jurnal STIE Semarang (Edisi Elektronik)
Sri Wiranti Setiyanti
Prodi Akuntansi, Sekolah Tinggi Ilmu Ekonomi Semarang
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
PENGARUH AUDIT OPERASIONAL DAN PENGENDALIAN INTERNAL TERHADAP EFEKTIVITAS PELAYANAN KESEHATAN PADA RUMAH SAKIT UMUM FASTABIQ SEHAT PKU MUHAMMADIYAH PATI Zumrotun Nafi’ah; Sri Wiranti Setiyanti
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 13, No 2: Desember 2018
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.13.2.358-368

Abstract

The hospital is a health institution engaged in the field of services that are required to create good health services in operational services. In creating good service, research is needed. This study aims to determine (1) the influence of Operational Audit on the Effectiveness of Health Services at the Hospital (2) the influence of Internal Control on the Effectiveness of Health Services at the Hospital (3) Pengauh Audit Operational and Internal Control on Health Services Effectiveness at the Hospital.The selected population is all employees at RSU Fastabiq Sehat PKU Muhammadiyah Pati which amounted to 200 people. Sampling technique using purposive sampling technique with sample amounted to 90 people. Variabe in this research is operational audit, internal control, and effectiveness of health service. Data collection techniques through questionnaires. Data analysis methods include analytical prerequisite test and hypothesis test. Prerequisite test analysis includes linearity test, multicollinearity test and heteroscedasticity test. Hypothesis test in this research using multiple regression analysis, coefficient of determination, partial test (t test) and simultaneous test (F test).Considering the multiple linear regression model, Y = 6,229 + 0,237X1 + 0,594 X2. The results of this study indicate that the Operational Audit and Internal Control there is a positive and significant influence on the Effectiveness of Health Services at the Hospital.Based on the results of the study, it is recommended that Fastabiq Health Hospital PKU Muhammadiyah Pati should add a good medical tool so that the services provided to be more effective. As well as Accounting and Management Information Systems owned by the hospital should be developed better again to improve internal control of the hospital, so as to improve the effectiveness of health services at the hospital.
ANALISIS SISTEM AKUNTANSI PENERIMAAN KAS DARI PIUTANG DALAM MENDUKUNG SISTEM PENGENDALIAN INTERNAL PADA PRIMKOP POLRESTABES SEMARANG Sri Wiranti Setiyanti; Marhamah Marhamah; Puas Cahyadi
Riset Manajemen dan Akuntansi Vol 13, No 1 (2022): Vol. 13, No. 1, 2022
Publisher : STIE Atma Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36600/rma.v13i1.258

Abstract

The viability of a business can be maintained if the management is able to maintain or develop performance improvements, one of which is by paying attention to the management of the company's accounting system. Currently Primkop Polrestabes Semarang has implemented an accounting system and internal control, but it still has some weaknesses. The purpose of this study was to determine the application of the accounting system for cash receipts from receivables and to determine the application of the internal control system to the accounting system for cash receipts from receivables at Primkop Polrestabes Semarang. The population in this study were the administrators and employees of Primkop Polrestabes Semarang as many as 19 people with a sample of 4 people at Primkop Polrestabes Semarang. The data collection method used is documentation. The data analysis method used is descriptive qualitative. The results showed that there were still some weaknesses in the accounting system for cash receipts from receivables at Primkop Polrestabes Semarang, namely cash was not fully deposited into the bank and deposits were not made immediately but cumulatively once a month. Accounting system for cash receipts from cash sales, there needs to be a warehouse function and a delivery function so that the amount of inventory can be controlled. It is necessary to deposit money to the bank in order to minimize the risk of loss and the risk of misuse. The internal control system for cash receipts from receivables is in accordance with the theoretical concept.
ANALISIS PENERAPAN (SAK) 102 TENTANG PEMBIAYAAN MURABAHAH PADA KOPERASI JASA KEUANGAN SYARIAH (KJKS) IBU MANDIRI UNGARAN Sri Wiranti Setiyanti; Penta Widyartati; Susanti Cahyaning Dwi Utami
JURNAL STIE SEMARANG Vol 15 No 2 (2023)
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33747/stiesmg.v15i2.637

Abstract

At this time the development of Islamic financial institutions is growing so rapidly. This can be seen from the many Islamic banks and other Islamic financial institutions such as Islamic Financial Services Cooperatives (KJKS). For the sake of transparency, accountability and comparability of sharia financial reports, it is necessary to have SAK syariah which regulates it, especially SAK 102, but there are still many KJKS that have not implemented it. The purpose of this study was to determine the suitability between the application of murabahah financing accounting with SAK 102 at KJKS Ibu Mandiri Ungaran. The informants in this study were managers and tellers at KJKS Ibu Mandiri. The research variables are murabahah financing at KJKS and SAK 102. Data collection methods are interviews and documentation to collect data about the application of murabahah financing accounting. Methods of data analysis using descriptive qualitative method. The results of the study show that KJKS has not fully implemented SAK 102. Because the recognition of receivables, calculation of fines, presentation and disclosure of murabahah financing is not in accordance with SAK 102. The advice given is KJKS Ibu Mandiri to carry out murabahah financing accounting in accordance with SAK 102 related to recognition, measurement, presentation and disclosure.
Co-Authors Marhamah Marhamah Penta Widyartati Puas Cahyadi Susanti Cahyaning Dwi Utami Zumrotun Nafi’ah