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Journal : JAKBS

Mengungkap Praktik Akuntabilitas Dalam Pelaksanaan Upacara Pembangunan Rumah Adat “Take Koke” Pada Masyarakat Desa Ratulodong Kabupaten Flores Timur Emanuel Antonius Wuri Koten; Hasan, Khojanah; Puspitosarie, Endah
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 2 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

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Abstract

Take Koke activity is an activity of building a Traditional House which is part of a community tradition that generally requires accountability for every activity, especially in terms of financial management. This paper aims to understand how accountability is in community activities in Ratulodong Village, East Flores Regency. This study uses a qualitative approach with descriptive analysis. The results of the study indicate that the Take Koke activity committee has implemented the principle of accountability well, starting from the planning, implementation, to accountability stages. In planning activities, the committee holds a meeting to discuss the details of the implementation and the budget required. While at the implementation stage, the management records all income and expenses that occur in the Take Koke activity.
Analisis Akuntansi Persediaan Studi Kasus Pada Azko Living Plaza Sawojajar Malang Eko Yudhi Rahmanto; Hasan, Khojanah; Aggarani, Dra. Dwi
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 3 (2025): Oktober - Desember
Publisher : CV. ITTC INDONESIA

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Abstract

This study aims to examine and analyze the inventory accounting system applied at Azko Living Plaza Sawojajar Malang. As one of the most crucial assets in trading companies, inventory requires effective and efficient management and recording to ensure smooth business operations. This research adopts a qualitative approach with data collected through literature review, interviews, and direct field observations.The results indicate that the inventory accounting system at Azko Living Plaza has been implemented effectively. This is reflected in systematic procedures for receiving and inspecting goods, involving several units such as warehouse, administration, sales, delivery, and cashier. The recording process employs a perpetual method supported by a computerized application accessible via Android devices, which facilitates reporting and minimizes errors. Furthermore, the company applies the FIFO (First In, First Out) method for inventory valuation to reduce the risk of obsolescence or expiration.In conclusion, the inventory accounting information system at Azko Living Plaza Sawojajar Malang operates effectively, supported by a clear division of responsibilities, the use of information technology, and well-structured procedures that minimize potential errors and fraud in inventory management.