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All Journal DINAMIKA DOTCOM Conference on Innovation and Application of Science and Technology (CIASTECH) ALEXANDRIA: Journal of Economics, Business, and Entrepreneurship Widyagama National Conference on Economics and Business (WNCEB) Journal of Public and Business Accounting Prosidia Widya Saintek Pangripta Jurnal Ilmiah Kajian Perencanaan Pembangunan Jurnal Manajemen dan Penelitian Akuntansi (JUMPA) Jurnal Ekonomi Kreatif Indonesia AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Jurnal Penelitian dan Pengkajian Ilmiah Jurnal Ekonomi, Manajemen, Akuntansi PESHUM
Khojanah Hasan, Khojanah
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Analisis Akuntabilitas Dan Transparansi Laporan Keuangan Sektor Sarana Dan Prasarana Kebutuhan Masyarakat Di Kelurahan Mojolangu Mesdila, Mey Elviany; Hasan, Khojanah; Anggarani, Dwi
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 4: Mei 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i4.8038

Abstract

Penelitian ini bertujuan untuk menganalisis akuntabilitas dan transparansi laporan keuangan sektor sarana dan prasarana untuk kebutuhan masyarakat di Desa Mojolangu. Fokus utama penelitian adalah mengevaluasi sejauh mana laporan keuangan mencerminkan prinsip akuntabilitas dan transparansi, serta bagaimana hal tersebut mempengaruhi kepercayaan masyarakat terhadap pengelolaan keuangan di tingkat kecamatan. Metode penelitian yang digunakan adalah analisis deskriptif kualitatif, dengan teknik pengumpulan data melalui studi dokumen, wawancara dan observasi. Hasil penelitian menunjukkan bahwa terdapat beberapa kelemahan dalam akuntabilitas dan transparansi laporan keuangan, seperti kurangnya keterbukaan informasi dan dokumentasi yang kurang memadai. Temuan tersebut menunjukkan perlunya perbaikan dalam prosedur pelaporan keuangan dan peningkatan pengawasan untuk memastikan bahwa dana digunakan secara efektif dan sesuai dengan kebutuhan masyarakat. Diharapkan penelitian ini dapat memberikan rekomendasi praktis untuk meningkatkan akuntabilitas dan transparansi sektor sarana dan prasarana di Desa Mojolangu.
Analisis Sistem Informasi Akuntansi dengan Fitur Stok Telur Menggunakan Metode Fifo di UD Abah Muhdor Kab. Malang Abdillah, Muhammad Ibnu; Hasan, Khojanah; Zaenuddin, Zaenuddin
CENDEKIA : Jurnal Penelitian dan Pengkajian Ilmiah Vol. 2 No. 7 (2025): CENDEKIA : Jurnal Penelitian Dan Pengkajian Ilmiah, Juli 2025
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/cendekia.v2i7.1530

Abstract

This study aims to find out how the Accounting Information System is at UD Abah Muhdor and to find out the Accounting Information System using the FIFO method in egg stock at UD Abah Muhdor. The main focus of this study is whether there is an application of the Accounting Information System at UD Abah Muhdor and how the Accounting Information System uses the FIFO method in egg stock at UD Abah Muhdor. The method used in this study is qualitative descriptive analysis with data collection techniques through documentation, interviews, and observations. The results of this study found a problem in the accounting system for eggs where the calculation of egg stock still uses a simple method so that damage to the eggs often occurs. This finding requires an effective method, namely using the FIFO method so that the calculation of egg stock runs effectively and avoids damage to the eggs. This research is expected to improve the accounting information system on this farm, especially in calculating its egg stock.
Pengaruh Aset Pajak Tangguhan dan Earning Power Terhadap Praktik Manajemen Laba Perusahaan BUMN Pada Sektor Perbankan di BEI Tahun 2020-2022 Lestari, Dewi Dwi Puji; Sodik, M.; Hasan, Khojanah
AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Vol. 2 No. 7 (2025): AKSIOMA : Jurnal Sains, Ekonomi dan Edukasi
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/aksioma.v2i7.1447

Abstract

This study aims to examine the effect of deferred tax assets and earning power on earnings management practices in state-owned banking companies listed on the Indonesia Stock Exchange (IDX) during the period 2020–2022. Earnings management refers to actions taken by company management to influence financial statements for specific purposes. Deferred tax assets and earning power are suspected to be two factors that may influence a company's tendency to engage in such practices. This research uses a quantitative approach with a causal associative type of study. The population consists of all state-owned banking companies listed on the IDX, with a census method applied to four companies: PT. Bank Negara Indonesia Tbk. (BBNI), PT. Bank Rakyat Indonesia Tbk. (BBRI), PT. Bank Tabungan Negara Tbk. (BBTN), and PT. Bank Mandiri Tbk. (BMRI). The data analysis technique employed is multiple linear regression. The results show that partially, deferred tax assets do not have a significant effect on earnings management, while earning power has a significant effect. Simultaneously, deferred tax assets and earning power significantly affect earnings management practices. These findings are expected to contribute to the development of accounting science and serve as a reference for company management and stakeholders in making decisions based on financial reports.
Analisis Efisiensi Perbankan Berdasarkan Rasio Keuangan pada PT. Bank Rakyat Indonesia Jultantyo, Satryo; Hasan, Khojanah; Anggarani, Dwi
AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Vol. 2 No. 8 (2025): AKSIOMA : Jurnal Sains, Ekonomi dan Edukasi
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/aksioma.v2i8.1602

Abstract

The purpose of this study is to determine the efficiency level of PT. Bank Rakyat Indonesia based on financial ratios. The researcher used a quantitative method with secondary data. In this study, all financial report data from PT. Bank Rakyat Indonesia for the period 2021 to 2023 will serve as the research unit of analysis. This means the researcher will use a census approach, where all elements of the population are the objects of study. This study uses data collection techniques through documentation. Data analysis techniques are the process of processing and interpreting collected data to obtain meaningful and relevant information for the research objectives. Banking efficiency analysis using the BOPO (Operating Costs to Operating Income) ratio involves several systematic steps to obtain a clear picture of a bank's operational performance. The results of the study indicate that the BOPO ratio of PT. Bank Rakyat Indonesia's performance from 2021 to 2023 showed a very positive and consistent trend. The BOPO ratio decreased significantly from 78.14% in 2021 to 69.16% in 2022, and continued to improve to 67.24% in 2023. This decline clearly indicates that PT. Bank Rakyat Indonesia has successfully improved its operational efficiency sustainably during this period. This efficiency performance also exceeds the national banking industry average, which tends to be higher, confirming BRI's position as one of the banks with excellent operational expense management in Indonesia.
Evaluating Social and Functional Effectiveness of Community Agroparks: A Multidimensional Approach from Malang City Hasan, Khojanah; Rizky, Nina; Afrilia, Nur Khusmiyah
PANGRIPTA Vol. 8 No. 2 (2025): Pangripta Jurnal Ilmiah Kajian Perencanaan Pembangunan
Publisher : Badan Perencanaan Pembangunan Kota Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58411/6x8ka371

Abstract

Community agroparks represent an innovative approach to urban green space management, combining ecological services, social interaction, aesthetic value, and local economic participation. This study adopts a multidimensional analytical approach to evaluate their effectiveness in Malang City, Indonesia. Using Multidimensional Scaling (MDS), agroparks were classified into four typologies based on facility provision, green coverage, and community activity levels. A Service Quality Gap Analysis was then applied to assess perceived performance across ecological, socio-cultural, aesthetic, and economic dimensions. Findings reveal that community-managed agroparks outperform government-managed ones in socio-cultural engagement, but still face gaps in aesthetic quality and income- generating potential. The study contributes to urban sustainability research by operationalizing a combined typology–gap framework to measure agropark performance and offering targeted recommendations to improve infrastructure design, participatory programming, and local economic integration. These insights support policy directions aimed at enhancing the multifunctionality of agroparks and advancing SDG 11 (Sustainable Cities and Communities).
Pengaruh Green bond dalam Mewujudkan Finance Innovation dan Penggerakan Net Zero Emission terhadap Profitabilitas Perusahaan melalui Penerapan Sustainable Accounting : Studi Empiris pada Perusahaan Non-Keuangan Sektor Industri yang Terdaftar di Bursa Efek Indonesia Periode 2019-2024 Nariswari, Pavita; Hasan, Khojanah; Zainudin, Zainudin
PESHUM : Jurnal Pendidikan, Sosial dan Humaniora Vol. 4 No. 6: Oktober 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/peshum.v4i6.12400

Abstract

Meningkatnya urgensi transisi menuju ekonomi berkelanjutan mendorong perusahaan untuk mengadopsi instrumen pembiayaan hijau, seperti green bond, guna mendukung target net zero emission serta mendorong inovasi keuangan. Penelitian ini bertujuan untuk menguji pengaruh green bond dalam mewujudkan inovasi keuangan dan penggerakan net zero emission terhadap profitabilitas perusahaan, dengan sustainable accounting sebagai variabel mediasi. Studi ini berfokus pada perusahaan non-keuangan yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2019–2024. Metode penelitian yang digunakan adalah kuantitatif dengan pendekatan causal explanatory, sementara teknik pengumpulan data dilakukan melalui dokumentasi laporan tahunan dan laporan keberlanjutan. Analisis data menggunakan regresi linier berganda dan uji mediasi. Hasil penelitian menunjukkan bahwa green bond berpengaruh signifikan terhadap profitabilitas, baik secara langsung maupun melalui inovasi keuangan dan komitmen net zero emission. Selain itu, sustainable accounting terbukti memediasi hubungan tersebut secara positif. Temuan ini menegaskan peran strategis green bond dalam memperkuat praktik keuangan berkelanjutan dan meningkatkan efisiensi kinerja perusahaan. Penelitian ini memberikan kontribusi pada literatur green finance di Indonesia serta merekomendasikan penguatan kerangka regulasi dan standarisasi laporan keberlanjutan. Penelitian selanjutnya disarankan untuk memperluas cakupan sektor dan menggunakan metode campuran untuk memperkaya analisis.
Pengaruh Pemahaman Pajak, Tarif Pajak, Lingkungan Dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak Pengguna E-Commerce (Studi Kasus Pada Pengusaha Online Shop di Sidoarjo) Melinda, Nadia Vita; Sodik, M.; Hasan, Khojanah
Widyagama National Conference on Economics and Business (WNCEB) Vol. 3 No. 1: WNCEB 2022
Publisher : Universitas Widyagama Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31328/wnceb.v3i1.3953

Abstract

Abstrak Penelitian ini bertujuan untuk mengetahui pengaruh pemahaman peraturan pajak, tarif pajak, lingkungan dan kesadaran wajib pajak terhadap kepatuhan wajb pajak pengguna E-Commerce studi kasus pada pengusaha bisnis online shop di Sidoarjo, Jawa Timur. Teknik pengambilan data dilakukan dengan cara Non Probability Sampling dengan sampling jenuh. Pengumpulan data dilakukan online dengan cara menyebarkan kuisioner menggunakan link Google Form pada 65 responden. Metode statistik menggunakan uji Validitas dan Reabilitas, uji Asumsi Klasik, Analisis Regresi Linear Berganda, dengan pengujian hipotesis uji statistik F dan uji statistik t.Kata Kunci: Pemahaman Peraturan Pajak, Tarif Pajak, Lingkungan Wajib Pajak, Kesadaran Wajib Pajak, Kepatuhan Wajib Pajak, E-Commerce AbstractThis study aims to determine the effect of understanding tax regulations, tax rates, the environment and taxpayer awareness on taxpayer compliance with E-Commerce users, a case study on online shop business entrepreneurs in Sidoarjo, East Java. The data collection technique was carried out by means of Non Probability Sampling with saturated sampling. Data collection was done online by distributing questionnaires using a Google Form link to 65 respondents. Statistical methods using Validity and Reliability test, Classical Assumption test, Multiple Linear Regression Analysis, with hypothesis testing F statistic test and t statistic test.  Keywords: Understanding Tax Regulations, Tax Rates, Taxpayer Environment, Taxpayer Awareness On Taxpayer Compliance, E-Commerce, Government Regulation No. 23 of 2018 
Pengaruh Sales Growth, Ukuran Komite Audit Dan Ukuran Perusahaan Terhadap Corporate Social Responsibility Dengan Kinerja Keuangan Sebagai Variabel Moderasi Pada Perusahaan Makanan Dan Minuman Di BEI Periode 2016-2021 Tyas, Febriani Tri Setyaning; Sopanah, Ana; Hasan, Khojanah
Widyagama National Conference on Economics and Business (WNCEB) Vol. 3 No. 1: WNCEB 2022
Publisher : Universitas Widyagama Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31328/wnceb.v3i1.3954

Abstract

AbstrakPenelitian ini berguna agar dapat memahami dan menganalisa dampak sales growth, ukuran komite audit dan ukuran perusahaan kepada corporate social responsibility dan kinerja keuangan di variabel moderasi. Jenis Riset ini memakai pendekatan kuantitatif. Populasi pada riset ini yaitu perusahaan makanan serta minuman yang berada pada Bursa Efek Indonesia periode 2016-2021 dan dilihat pada www.idx.com. Sampel penelitian mengunakan teknik purposive sampling diperoleh sampel 18 perusahaan. Dari penelitian menunjukan jika: (1) sales growth tidak berdampak terhadap CSR, dengan nilai signifikansi sebesar 0,370 > 0,05. (2) ukuran komite audit tidak berdampak terhadap CSR dengan nilai signifikansi sebesar 0,420 > 0,05. (3) ukuran perusahaan tidak berdampak terhadap CSR, nilai signifikansi sebesar 0,524 > 0,05. (4) Dengan simultan sales growth, ukuran komite audit dan ukuran perusahaan tidak berdampak terhadap CSR, hal ini dapat ditunjukan dengan nilai signifikansi sebesar 0,139 > 0,05.(5) kinerja keuangan mampu memperkuat pengaruh sales growth terhadap CSR dengan nilai signifikansi 0,000 < 0,05.(6) kinerja keuangan dapat memperkuat pengaruh ukuran komite audit terhadap CSR, bersama nilai signifikansi 0,025< 0,05.(7) kinerja keuangan dapat memperkuat pengaruh ukuran perusahaan terhadap CSR, dengan nilai signifikansi 0,030 < 0,05.(8) Secara simultan kinerja keuangan dapat memperkuat pengaruh sales growth, ukuran komite audit dan ukuran perusahaan terhadap CSR dengan nilai signifikansi 0,000 < 0,05.Kata Kunci: Sales Growth, Ukuran Komite Audit, Ukuran Perusahaan, Kinerja Keuangan , Corporate Social Responsibility AbstractThis study aims to determine and analyze the effect of sales growth, audit committee size and company size on corporate social responsibility with financial performance as a moderating variable. This type of research uses a quantitative approach. The population in this study are food and beverage companies listed on the Indonesia Stock Exchange for the 2016-2021 period accessed through www.idx.com. The research sample using purposive sampling technique obtained a sample of 18 companies. The results showed that: (1) sales growth had no effect on CSR, with a significance value of 0.370 > 0.05. (2) the size of the audit committee has no effect on CSR with a significance value of 0.420 > 0.05. (3) firm size has no effect on CSR, the significance value is 0.524 > 0.05. (4) Simultaneously sales growth, audit committee size and company size have no effect on CSR, this can be shown by a significance value of 0.139 > 0.05. (5) financial performance can strengthen the influence of sales growth on CSR with a significance value of 0.000 < 0.05. (6) financial performance can strengthen the effect of audit committee size on CSR, with a significance value of 0.025 < 0.05. (7) financial performance can strengthen the effect of firm size on CSR, with a significance value of 0.030 < 0.05.( 8) Simultaneously financial performance can strengthen the influence of sales growth, audit committee size and company size on CSR with a significance value of 0.000 <0.05.Keywords: Sales Growth, Audit Committee Size, Company Size, Financial Performance, Corporate Social Responsibility.
Determinan Auditor Switching Perusahaan Sub Sektor Makanan Dan Minuman Yang Terdapat Di (BEI) Periode 2015-2019 Freitas, Elsa Maria; Bahri, Syamsul; Hasan, Khojanah
Widyagama National Conference on Economics and Business (WNCEB) Vol. 3 No. 1: WNCEB 2022
Publisher : Universitas Widyagama Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31328/wnceb.v3i1.3978

Abstract

AbstrakModel penelitian yang dipakai ialah penelitian kuantitatif. Metode riset kuantitatif ialah penelitian yang spesifikasinya secara sistematis, terencana, serta terstruktur dengan jelas dari awal sampai pembuatan desain penelitiannya (Sugiono 2017). Pendekatan riset yang diapakai ialah pendekatan deskriptif. Deskriptif yaitu metode yang berguna mendeskripsikan serta memberikan konsep pada objek diteliti lewat data yang sudah dikumpulkan, dengan tidak melaksanakan analisis serta membuat kesimpulan umum. Manufaktur ialah perusahaan bergerak dibidang pengolahan barang mentah untuk menjadi barang siap pakai. Sekarang perusahaan manufaktur berkembang sangat cepat tiap masanya baik di segi laporan keuangan ataupun saham go publik. Prospek bisnis di bidang manufaktur juga terbukti sangat menguntungkan setiap masanya dan nantinya menarik para invest agar menanam modalnya pada perusahaan. Saham perusahaan manufaktur tiap tahun akan mengalami kenaikkan disebabkan banyak investor tertarik memasukkan modalnya disektor perusahaan manufaktur sebagai keperluan investasi guna memuat kebutuhan dimasa mendatang. Objek penelitian dari riset ini ialah perusahaan manufaktur subsektor makanan serta minuman yang berada pada Bursa Efek Indonesia periode 2015-2019. Subjek risetnya ialah laporan tahunan perusahaan manufaktur dengan datanya bersumber dari website Bursa Efek Indonesia yaitu www.idx.co.id. Pertumbuhan perusahaan tidak berdampak pada auditor switching. maksudnya naik atau turunnya Pertumbuhan perusahaan tidak dapat berdampak pada auditor switching, Audit Delay tidak berdampak pada auditor switching. maksudnya naik atau turunnya Audit Delay tidak dapat berdampak pada auditor switching, Financial Distress berdampak positif serta signifikan kepada auditor switching. maksudya kenaikan Financial Distress akan membuat kenaikan perusahaan melakukan auditor switching, Ukuran KAP berdampak negatif serta signifikan kepada auditor switching. maksudnya kenaikan Ukuran KAP akan membuat penurunan perusahaan melakukan auditor switching. Kata Kunci: Pertumbuhan Perusahaan, Audit Delay, Financial Distress Dan Ukuran KAPAbstractThe research model used is quantitative research. Quantitative research methods are research whose specifications are systematic, planned, and clearly structured from the beginning to the making of the research design (Sugiono 2017). The research approach used is a descriptive approach. Descriptive is a method that is useful for describing and providing concepts to the object under study through the data that has been collected, by not carrying out analysis and making general conclusions. Manufacturing is a company engaged in the processing of raw goods to become ready-to-use goods. Now manufacturing companies are growing very fast every time, both in terms of financial statements and stocks going public. Business prospects in the manufacturing sector have also proven to be very profitable at all times and will eventually attract investors to invest in the company. The stock of manufacturing companies will increase every year because many investors are interested in entering their capital in the manufacturing sector as an investment requirement to cover future needs. The object of this research is the food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange for the 2015-2019 period. The research subject is the annual report of manufacturing companies with data sourced from the Indonesia Stock Exchange website, namely www.idx.co.id. The company's growth has no impact on auditor switching. it means that the increase or decrease in the company's growth cannot have an impact on auditor switching, Audit Delay has no impact on auditor switching. meaning that the increase or decrease in Audit Delay cannot have an impact on auditor switching, Financial Distress has a positive and significant impact on auditor switching. This means that the increase in Financial Distress will make companies perform auditor switching. The size of the KAP has a negative and significant impact on auditor switching. This means that the increase in the size of the KAP will reduce the number of companies doing auditor switching.Keywords: Company Growth, Audit Delay, Financial Distress And KAP Size.
Analisis Penerapan Sistem Informasi Akuntansi Penerimaan Dan Pengeluaran Kas Guna Efektifitas Dan Efisiensi Pengerjaan Laporan Keuangan Perusahaan Studi Kasus Pada CV Gamma Scientific Biolab Malang Chrisdian, Guido Vandy; Sodik, M.; Hasan, Khojanah
Widyagama National Conference on Economics and Business (WNCEB) Vol. 3 No. 1: WNCEB 2022
Publisher : Universitas Widyagama Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31328/wnceb.v3i1.4105

Abstract

AbstrakPeneitian ini bertujuan Untuk mengetahui sistem dan prosedur penerimaan dan pengeluaran kas pada CV Gamma Scientific Biolab. Dan untuk mengerti apakah sistem serta prosedur penerimaan serta pengeluaran kas CV Gamma Scientific Biolab telah efektif apa belum. Metode penelitian  yang digunakan dalam makalah ini adalah teknik subjektif dengan metodologi yang jelas. Prosedur pemilihan informasi yang digunakan adalah: metode wawancara dan dokumentasi. Sistem Penerimaan Kas CV Gamma Scientific Biolab adalah kerangka penerimaan uang dari kredit atau piutang. Apabila organisasi hanya mengakui uang tunai sebagai bentuk kepedulian terhadap kepentingan organisasi, maka akan dipastikan uang yang diperoleh organisasi masuk ke dalam catatan keuangan bank organisasi. Pemindahan buku juga akan memberikan jaminan penerimaan uang ke dalam catatan keuangan bank organisasi. Uang tunai yang diperoleh sebagai cek dari pemegang rekening harus segera disimpan ke bank secara menyeluruh. Sistem akuntansi pengeluaran kas pada CV Gamma Scientific Biolab berasal untuk pengeluaran kas dari pembelian bahan import dan biaya operasional perusahaan  pengeluaran kas lain dibutuhkan  seperti biaya perbaikan aktiva tetap, pengadaan sarana dan prasarana, pembelian bahan pendukung, biaya gaji, biaya operasional perusahaan dan lain sebagainya. CV Gamma Scientific Biolab tidak menggunakan sistem dana kas kecil dalam aktivitas  yang berkaitan pengeluaran kas. penelitian ini sebenarnya memiliki batasan, khususnya: Pemahaman terbatas spesialis tentang makna yang disarankan dalam pertemuan sehingga kecenderungan untuk memiliki pilihan dalam hal apa pun ada. Dengan cara ini, trigulasi selesai, khususnya trigulasi strategi dan sumber. Trigulasi strategi dilakukan oleh para ilmuwan dengan melibatkan beberapa teknik dalam pengumpulan informasi penelitian, khususnya teknik pertemuan, dan dokumentasi. Sedangkan trigulasi sumber diselesaikan dengan benar-benar melihat informasi dan kenyataan melalui berbagai saksi.Dan dalam penelitian ini membutuhkan waktu yang lama kurang lebih 2 bulan dan tentunya berdasarkan beberapa pertimbangan, seperti waktu pengambilan data harus disesuaikan dengan kondisi narasumber.Kata Kunci: Sistem Informasi Akuntansi, Penerimaan Kas, Pengeluaran Kas, Laporan Keuangan Abstract This study aims to determine the system and procedure for cash receipts and disbursements at CV Gamma Scientific Biolab. And to understand whether the CV Gamma Scientific Biolab cash receipt and disbursement system and procedures have been effective or not. The research method used in this paper is a subjective technique with a clear methodology. Information selection procedures used are: interview and documentation methods. The CV Gamma Scientific Biolab Cash Receipt System is a framework for receiving money from credit or receivables. If the organization only recognizes cash as a form of concern for the interests of the organization, it will ensure that the money earned by the organization goes into the organization's bank financial records. The transfer of books will also provide a guarantee of receipt of money into the financial records of the organization's bank. Cash obtained as a check from the account holder must be immediately deposited in the bank in its entirety. The cash disbursement accounting system at CV Gamma Scientific Biolab originates for cash disbursements from purchasing imported materials and company operational costs. Other cash disbursements are needed such as fixed asset repair costs, procurement of facilities and infrastructure, purchase of supporting materials, salary costs, company operational costs and so on. CV Gamma Scientific Biolab does not use a petty cash fund system in activities related to cash disbursements. this research actually has its limitations, in particular: The specialist's limited understanding of the meaning suggested in the meeting so the tendency to have choice in any case exists. In this way, trigulation is completed, especially strategy and resource trigulation. Triangulation strategy is carried out by scientists by involving several techniques in gathering research information, especially meeting techniques, and documentation. Meanwhile, trigulation of sources is completed by actually seeing the information and reality through various witnesses. And in this research it takes a long time of approximately 2 months and of course based on several considerations, such as the time of data collection must be adjusted to the condition of the informant.Keywords: Accounting Information System, Cash Receipts, Cash Disbursements, Financial statements
Co-Authors A.A. Ketut Agung Cahyawan W Abdillah, Muhammad Ibnu Adya Hermawati Afrilia, Nur Khusmiyah Agustina, Lani Ahmad Fairuzabadi Aminuddin, Sierra Tasya Ivania Ana Sopanah, Ana Besin, Egidio Da Neves Brito Chrisdian, Guido Vandy De Carvalho, Bernardete Dwi Anggarani Efendi, Muhammad Rizki Endah Puspitosarie Faudiana, Lusi Freitas, Elsa Maria Gunarianto Gunarianto INDAH DEWI NURHAYATI Irawati, Sofya Irfan Fatoni Jultantyo, Satryo Leksono, Eko Teguh Lestari, Dewi Dwi Puji Maharani, Chumairoh Dian Maulidiyah, Triyanti Meilia, Risa Melinda, Nadia Vita Mesdila, Mey Elviany Nariswari, Pavita Ndasa, Avelina Marisa Ningrum, Safita Ratuanik, Preska Kemuel Feliks Rizky, Nina Sodik, M Sodik, M. Supriadi, Ana Sopanah Supriyadi, Ana Sopanah Syamsul Bahri Tyas, Febriani Tri Setyaning Widiapsari, Yurike Dewi Zaenuddin Zaenuddin, Zaenuddin Zainudin Zainudin