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All Journal Jurnal Riset Akuntansi dan Bisnis JKBM (JURNAL KONSEP BISNIS DAN MANAJEMEN) International Journal of Business Economics (IJBE) Enrichment : Journal of Management Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) ABDI SABHA (Jurnal Pengabdian kepada Masyarakat) Balance : Jurnal Akuntansi dan Manajemen Journal of Artificial Intelligence and Digital Business
Seprida Hanum Harahap, Seprida Hanum
Universitas Muhammadiyah Sumater Utara
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Social Sciences

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Analisis sistem pengendalian internal dalam Menunjang efektivitas persediaan barang Yasmin D, Mutiara; Harahap, Seprida Hanum
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 8, No 1 (2025): Oktober 2024 - Maret 2025
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v8i1.24064

Abstract

Tujuan Penelitian: Menganalisis efektivitas sistem pengendalian internal persediaan di PT Megamas Plaza Bangunan dengan kerangka COSO.Metode: Pendekatan deskriptif kualitatif melalui wawancara dengan pihak terkait dan analisis dokumen perusahaan.Originalitas/Kebaharuan: Penelitian memberikan evaluasi komprehensif praktik pengendalian persediaan di ritel bahan bangunan Indonesia menggunakan komponen COSO.Hasil: Implementasi pengendalian internal secara umum baik, terutama pada lingkungan pengendalian dan sistem informasi, namun ditemukan kelemahan dalam pemisahan tugas dan frekuensi pemantauan.Implikasi: Disarankan adopsi teknologi otomatisasi real-time, penjelasan pembagian tanggung jawab, peningkatan frekuensi stok opname, dan pelatihan karyawan untuk optimalisasi pengendalian internal. Research Objective: This study analyzes the effectiveness of the internal control system for inventory management at PT Megamas Plaza Bangunan using the COSO framework.Methodology: A qualitative descriptive approach was employed through interviews with key personnel and analysis of company documents.Originality/Novelty: The research provides a comprehensive evaluation of inventory control practices in Indonesia's building materials retail sector using COSO components.Findings: Results indicate generally good implementation of internal controls, particularly in control environment and information systems, though weaknesses were found in task segregation and monitoring frequency.Implications: The study recommends adopting real-time inventory automation technology, clarifying division of responsibilities, increasing stock-taking frequency, and enhancing employee training to optimize internal controls.
Pengaruh Harga, Kualitas Produk Dan Suasana Toko Terhadap Loyalitas Konsumen Ompu Gende Coffee Purnama, Nadia Ika; Harahap, Seprida Hanum; Siregar, Dini Syahputri
Balance : Jurnal Akuntansi dan Manajemen Vol. 1 No. 1 (2022): April 2022
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (549.711 KB) | DOI: 10.59086/jam.v1i1.4

Abstract

This study aims to see and determine the effect of price, product quality, and store atmosphere on consumer loyalty to Ompu Gende Coffee. This research is associative quantitative research, namely research to examine the effect of the independent variable and the dependent variable. The population in this study was 80 consumers of Ompu Gende Coffee. The data collection technique used in this research is a questionnaire. But in practice, the data processing of this research is not processed manually, but using the statistical software package social for sciences (SPSS26) with multiple analysis techniques, classical assumptions, hypothesis testing, and coefficient of determination. The results of this study indicate that price, product quality, and store atmosphere on consumer loyalty
Analisis Akuntansi Pertanggungjawaban Sebagai Alat Pengendalian Biaya Produksi Pada PT. Arvis Sanada Sanni Indonesia Harahap, Seprida Hanum; Rahmasari, Syelvi; Purnama, Nadia Ika
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 4 (2026): November - January
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i4.3621

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis penerapan akuntansi pertanggungjawaban sebagai alat pengendalian biaya produksi pada PT. Arvis Sanada Sanni Indonesia, serta untuk mengidentifikasi penyebab terjadinya selisih antara anggaran dan realisasi biaya produksi yang tidak menguntungkan pada tahun 2022 dan 2023. Jenis penelitian yang digunakan adalah deskriptif kualitatif dengan data yang diperoleh dari laporan anggaran dan realisasi biaya produksi serta dokumentasi perusahaan. Analisis data dilakukan dengan membandingkan biaya yang dianggarkan dan biaya yang direalisasikan melalui analisis varians. Hasil penelitian menunjukkan bahwa penerapan akuntansi pertanggungjawaban sebagai alat pengendalian biaya produksi belum memadai karena belum memenuhi syarat-syarat akuntansi pertanggungjawaban, antara lain belum adanya pemisahan biaya terkendali dan tidak terkendali serta belum dilakukannya pengklasifikasian kode akun biaya. Selisih anggaran dan realisasi biaya produksi yang tidak menguntungkan disebabkan oleh kenaikan harga bahan baku, penambahan karyawan dan kenaikan gaji, kenaikan tagihan listrik dan air, peningkatan biaya perawatan mesin dan kendaraan, serta penambahan peralatan kantor.
Pengaruh Disiplin Kerja Dan Pengawasan Terhadap Kinerja Pegawai Dengan Kepuasan Kerja Sebagai Variabel Intervening Pada Pt Kereta Api Indonesia Persero Divisi L Regional Sumatera Utara Purnama, Nadia Ika; Amelia, Rizka; Harahap, Seprida Hanum
Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Vol. 7 No. 1 (2026): januari
Publisher : CERED Indonesia Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study is an associative study with a quantitative method approach. The study population was employees of PT Kereta Api Indonesia Persero Division I North Sumatra Region with a total of 94 respondents. Data were collected through questionnaires and processed using SEM-PLS (Structural Equation Modeling - Partial Least Square). The results of the study indicate that work discipline has a positive and significant effect on employee performance while supervision does not have a significant effect on employee performance. Work discipline does not have a significant effect on job satisfaction, while supervision has a positive and significant effect on job satisfaction. Job satisfaction does not have a significant effect on employee performance. In addition, work discipline on employee performance through job satisfaction does not have a significant effect, and supervision on employee performance through job satisfaction also does not have a significant effect. The results of this study indicate that work discipline has a direct role in improving employee performance, while supervision has a greater effect on job satisfaction. However, job satisfaction does not function as a mediating variable in the influence of work discipline and supervision on employee performance.
Co-Authors Abdullah, Ikhsan Arianty, S.E., M.M., Nel Dinda Anggraini Edisah Putra Nainggolan Fadhila Hanum Ika, Nadia Maya Sari Muhammad Firza Alpi, Muhammad Firza Nadia Ika Purnama Nurjannah Nurjannah Purnama, Nadia Ika Rahmasari, Syelvi Rizka Amelia Siregar, Dini Syahputri Syahputra, Bayu Yasmin D, Mutiara