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All Journal Jurnal Administrasi Bisnis Chlorophyl: Jurnal Ilmu-Ilmu Pertanian
Adi Widiyanto
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Agriculture, Biological Sciences & Forestry Economics, Econometrics & Finance

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THE IMPLEMENTATION OF ACCOUNTING SYSTEM ON RAW MATERIALS PURCHASING AND CASH DISBURSEMENT TO SUPPORT THE INTERNAL CONTROL (Case Study at PR. Sejahtera Abadi Malang, Jawa Timur) Adi Widiyanto
Jurnal Administrasi Bisnis Vol 19, No 2 (2015): FEBRUARI
Publisher : Fakultas Ilmu Administrasi Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (285.338 KB)

Abstract

The purpose of this study was to know the implementation of accounting system on raw materials purchasing and cash disbursements, as well as internal control on raw materials purchasing and cash disbursements at PR. Sejahtera Abadi Malang. This study would explain the steps from implementation of accounting system on raw materials purchasing and cash disbursement to support the internal control. The research method in this research is by using descriptive research with a case study approach at PR. Sejahtera Abadi Malang. The result of the study was accounting system that implemented in the company, its found out some weaknesses in implementation of accounting system on raw materials purchasing and cash disbursement there are warehouse section didn’t separate with reception section, warehouse section didn’t use purchase requisition letter, and reception section didn’t make a goods receipt report. So basically the implementation of accounting system on raw materials purchasing and cash disbursement are needed improve to been effective and efficient. Keywords: Raw materials Purchasing, Cash disbursements, Intern Control Abstrak Tujuan dari penelitian ini adalah untuk mengetahui penerapan sistem akuntansi pada pembelian bahan baku dan pengeluaran kas, serta pengendalian intern pada pembelian bahan baku dan pengeluaran di PR Sejahtera Abadi Malang. Penelitian ini akan menjelaskan langkah-langkah dari penerapan sistem akuntansi pada pembelian bahan baku dan pengeluaran kas untuk mendukung pengendalian intern. Metode penelitian dalam penelitian ini adalah dengan menggunakan penelitian deskriptif dengan pendekatan studi kasus pada PR. Sejahtera Abadi Malang. Hasil dari penelitian ini adalah sistem akuntansi yang diterapkan di perusahaan, menemukan beberapa kelemahan pada penerapan sistem akuntansi pada pembelian bahan baku dan pengeluaran kas diantaranya bagian gudang tidak terpisah dengan bagian penerimaan, bagian gudang tidak menggunakan surat permintaan pembelian, dan bagian penerimaan tidak membuat laporan penerimaan barang. Jadi pada dasarnya penerapan sistem akuntansi pada pembelian bahan baku dan pengeluaran kas membutuhkan pengembangan agar menjadi efektif dan efisien. Kata Kunci : Pembelian Bahan Baku, Pengeluaran Kas, Pengendalian Intern.
TINGKAT PENERAPAN HASIL PELATIHAN TEKNIS BUDIDAYA DAN KELAYAKAN USAHA PORANG Widiyanto, Adi
Chlorophyl Vol 15 No 1 (2022): Volume 15 Nomor 1 Tahun 2022 CHLOROPHYL Jurnal Ilmiah Ilmu-Ilmu Pertanian ISSN 1
Publisher : Fakultas Pertanian UVAYA Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57216/chlorophyl.v15i1.419

Abstract

This research is an evaluation to determine the level of usefulness and application of training materials by training partisipants to subject matters that have been trained. This research uses descriptive method with quantitative approach and is supported by qualitative. Data collection by survey technique. The results of this study indicate that the level of material usefulness is in the range of useful levels. The level of application of the material for the overall training subject matters that has been trained on average is in the very high category. But there is material for Training Subject Matter Plant Care results of its application level not yet optimal, although still in high category. This is because control activities against pests and diseases of porang plants are not carried out because the attack rate is low. Porang is a plant with a low level of pest and disease attacks
Evaluasi Pelatihan Level Ii (Pembelajaran) Peserta Pelatihan Fungsional Dasar Penyuluh Pertanian Ahli Widiyanto, Adi
Chlorophyl Vol 16 No 1 (2023): Volume 16 Nomor 1 Bulan Juni 2023 CHLOROPHYL Jurnal Ilmiah Ilmu-Ilmu Pertanian I
Publisher : Fakultas Pertanian UVAYA Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57216/chlorophyl.v16i1.575

Abstract

This research aimed to find out the effectiveness of training at level II, based on the theory of Four Levels Kirkpatrick. The training that we observed in this study  Respondent in this study is all partisipants  of basic training of functional position of agricultural extension workers. The evaluation results show that the level of mastery of the material that has been taught obtained a score of 3.91 which is in the good category. The results of the evaluation of the attitudes  of the participants averaged 83.13 with very good criteria. By comparing pre and post-testdata using paired samples t-test,the resultsshown that there are significant difference in knowledge before and after attending the training
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