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All Journal International Journal of Economics Development Research (IJEDR) SMBJ: Strategic Management Business Journal STARLA : Jurnal Pengabdian Masyarakat International Journal of Islamic Business Management
Wilda Sri Munawaroh Harahap
Universitas Muslim Nusantara Al-Washliyah
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Physics Public Health Social Sciences

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THE ROLE OF INTERNAL CONTROL OVER SALES, RECEIVABLES, CASH RECEIPTS, AND CASH DISBURSEMENTS AT PT. INDAKO TRADING CO Henny Andriyani Wirananda; Wan Dian Safina; Wilda Sri Munawaroh Harahap
Strategic Management Business Journal Vol. 2 No. 02 (2022): December, 31 2022
Publisher : UPMI Management

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55751/smbj.v2i02.52

Abstract

This study aims to determine the role of internal control over sales, accounts receivable, cash receipts, and cash disbursements at PT. Indako Trading Co. The data used in this study is primary data, and the subject is PT. Indako Trading Co. While the object of this research is internal control. Data collection techniques were carried out through observation, interviews, and documentation studies. The overall research results indicate the role of internal control over sales at PT. Indako Trading Co has been running well because there is a separation of duties and authority between employees to minimize errors and fraud that might occur in the company. The role of internal control over receivables and sales at PT. Indako Trading Co is good and separates the parts according to their respective fields. Internal control over cash receipts and disbursements at PT. Indako Trading Co has not been carried out according to proper procedures. This is because employees in the inputting section of cash receipts sometimes often cover deposits from other people due to delays in recording cash. It is feared that fraud can occur regarding cash receipts and disbursements. JEL Classification: M20, M41, O16
The Effect Of Community Participation, Transfotmational Leadership And Internal Control Systems On Accountability Financial Management Of Village Funds In Labu Beach District Village Deli Serdang Wilda Sri Munawaroh Harahap; Henny Andriyani Wirananda
International Journal of Economics Development Research (IJEDR) Vol. 4 No. 1 (2023): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v4i1.1450

Abstract

 This study aims to examine the effect of community participation, transformational leadership and internal control systems on the accountability of village fund financial management in Pantai Labu Village, Deli Serdang Regency. This research is a quantitative research. Data collection was carried out using a questionnaire. Questionnaires were distributed to each village apparatus, namely the village head, village secretary, finance department, BPD, and community leaders. The results of this study indicate that: (1) Community participation has no partial and significant effect on the Accountability of Village Fund Financial Management. (2) Transformational Leadership has a partial and significant effect on the Accountability of Village Fund Financial Management. (3) Transparency partially and significantly affects the Accountability of Village Fund Financial Management. (4) The Internal Control System partially and significantly influences the Accountability of Village Fund Financial Management. (5) Community Participation, Transformational Leadership, Transparency, and Internal Control Systems simultaneously and significantly influence the Accountability of Village Fund Financial Management.
PENGENALAN AKUNTANSI TRANSAKSI SYARIAH BAGI GURU DI SMK 13 MEDAN Wilda Sri Munawaroh Harahap; Emelia Rahmadany P.G; Indra Fauzi
STARLA: Jurnal Pengabdian Masyarakat Vol 1 No 1 (2025): September
Publisher : CV. BAROKAH PUBLISHER

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Abstract

Paper ini memberikan gambaran mengenai pelaksanaan pengabdian masyarakat yang dilakukan di SMK 13 Medan. Pengabdian masyarakat tersebut dilakukan dalam rangka meningkatkan kompetensi siswa siswi dan guru SMK khususnya jurusan akuntansi dengan memberikan pengenalan akuntansi syariah untuk siswa/I dan guru di SMK 13 Medan. Paper ini merupakan deskripsi dengan menuangkan secara tertulis rangkaian kegiatan persiapan dan selama agenda pengabdian berlangsung. Kegiatan ini dilakukan menyasar siswa/i dan para guru yang berada di SMK 13 Medan. dan pelaksanaannya terbagi ke dalam beberapa sesi. Rangkuman atas pelaksanaan pengabdian masayarakat ini adalah masih sangat perlu ditingkatkan kompetensi mengenai akuntansi syariah di kalangan siswa-siswi dan guru tersebut sehingga minat siswa/i terhadap akuntansi syariah dapat terpenuhi dan tersalurkan kompetensi yang berkaitan dengan kebutuhan industri melalui lulusan yang kompeten di bidangnya.
THE ROLE OF COST ACCOUNTING IN THE DETERMINATION OF SELLING PRICES Wilda Sri Munawaroh Harahap
INTERNATIONAL, Journal of Sharia Business Management Vol 4 No 3 (2025): September
Publisher : CV. Barokah Publsiher

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Abstract

This study aims to analyze the role of cost accounting in determining the selling price of a product. The study was conducted using a qualitative method of literature study approach to 12 scientific articles published in the last five years. The results show that cost accounting, especially the full costing and cost plus pricing methods are very important to ensure the right selling price in order to cover all production costs and provide optimal profit. In manufacturing companies, accurate cost calculations are needed for the entire length of overhead costs, while in MSMEs, the application of cost accounting can minimize losses due to inappropriate prices. Thus, cost accounting plays an important role in making decisions on selling price determination strategies so that business desires can be maintained.
Co-Authors Emelia Rahmadany P.G Indra Fauzi Lili Fizriah, Henny Andriyani Wirananda Wan Dian Safina