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All Journal Jurnal Administrasi Bisnis Jurnal Imiah Pengabdian Pada Masyarakat (JIPM)
Winda Kusuma Wardani
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Religion Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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ANALISIS SISTEM DAN PROSEDUR PENJUALAN DAN PENERIMAAN KAS DALAM UPAYA MENINGKATKAN PENGENDALIAN INTERN PERUSAHAAN (Studi Kasus Pada PT Anugerah Cendrawasih Sakti Motor Malang) Winda Kusuma Wardani
Jurnal Administrasi Bisnis Vol 12, No 1 (2014): JULI
Publisher : Fakultas Ilmu Administrasi Universitas Brawijaya

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Abstract

The purpose of this study is to understanding the systems and procedures of sales and cash receipts and to understanding the systems and procedures of sales and cash receipts to support of efforts to improve internal control in PT Anugerah Cendrawasih Sakti Motor Malang. This research is a descriptive qualitative approach. Data obtained from secondary data. The techniques of data collection used the documentation. Data analysis is systems and procedures of sales and cash receipts and internal control aspects in PT Anugerah Cendrawasih Sakti Motor Malang. The results indicated that there is combination of financial functions and purchasing function, the tax function is not included in draft the organization structure, the implementation of sales activities do by a separate function or ungroup in sales section, and double function in  the administrative functions with the cashier function. Keywords: Accounting Systems, Sales, Cash Receipts, Organization StructureABSTRAK Tujuan penelitian ini adalah untuk mengetahui sistem dan prosedur penjualan dan penerimaan kas dan untuk mengetahui sistem dan prosedur penjualan dan penerimaan kas dalam mendukung upaya peningkatan pengendalian intern PT Anugerah Cendrawasih Sakti Motor Malang. Penelitian ini merupakan penelitian deskriptif dengan pendekatan kualitatif. Data diperoleh dari data sekunder. Teknik pengumpulan data menggunakan metode dokumentasi. Analisis data meliputi sistem dan prosedur penjualan dan penerimaan kas dan aspek pengendalian intern di PT Anugerah Cendrawasih Sakti Motor Malang. Hasil penelitian menunjukkan bahwa terjadi pengabungan fungsi keuangan dengan fungsi pembelian, fungsi pajak belum dicantumkan pada struktur organisasi, pelaksanaan kegiatan penjualan dilakukan oleh fungsi yang terpisah atau tidak tergabung dalam bagian penjualan, dan terjadi perangkapan fungsi adminstrasi dengan fungsi kasir. Kata kunci: Sistem Akuntansi, Penjualan, Penerimaan Kas, Struktur Organisasi
Analisis Ketersediaan Dan Aksesibilitas Layanan Kesehatan Di Nagari Pasilihan Untuk Meningkatkan Kesejahteraan Masyarakat Atika Zata Amani; Dwita Adinda Yusri; Fikry Zaldi; Winda Kusuma Wardani; Yuni Nuril Putri; Linda Rosalina
Jurnal Imiah Pengabdian Pada Masyarakat (JIPM) Vol 2 No 4 (2025): April - Juni
Publisher : CV. ITTC INDONESIA

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This study aims to analyze the availability and accessibility of healthcare services in Nagari Pasilihan, X Koto Diatas Subdistrict, Solok Regency, and their impact on community welfare. Although basic health facilities such as Poskesri, Pustu, and Puskesmas are present, service quality remains hindered by various structural issues including limited medical personnel, outdated equipment, and non-digital medical records. Geographic isolation and poor road infrastructure further restrict access, particularly for low-income residents. Employing a descriptive qualitative approach, the study reveals a gap between the physical availability of health services and their optimal utilization. The findings are expected to contribute to the development of more inclusive, locally-driven rural health policies.
Co-Authors Atika Zata Amani Dwita Adinda Yusri Fikry Zaldi Rosalina, Linda Yuni Nuril Putri