Claim Missing Document
Check
Articles

Found 22 Documents
Search

Analisis Sistem Informasi Akuntansi Pengeluaran Kas pada Proses Verifikasi Surat Perintah Membayar (SPM) untuk Pencairan Dana Pihak Ketiga di Dinas Pekerjaan Umum dan Penataan Ruang Kota Palembang Septiani Fransisca; Putri Salsabila; Lia Sari
Jurnal Kendali Akuntansi Vol. 4 No. 3 (2026): Juli: Jurnal Kendali Akuntansi
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jka-widyakarya.v4i3.6404

Abstract

This article examines how the cash-disbursement accounting information system is used in the verification of Payment Order Letters (SPM) for third-party payments at the Public Works and Spatial Planning Office of Palembang City. The study applies a descriptive qualitative method based on internship observations, interviews, document review, and relevant literature. The discussion indicates that the Online SPM application has become the main medium for submitting, checking, authorizing, and following up payment documents until the issuance of Fund Disbursement Orders (SP2D). The control process is reflected in role separation between the technical unit, finance staff, BPKAD verifier, and approving officer, as well as in layered document checks and electronic monitoring. Nevertheless, several practical issues still occur, including budget-code inconsistencies, inaccurate bank-reference data, incomplete supporting files, expired tax billing documents, and input mistakes in the system. The study concludes that the system has supported accountability in regional cash disbursement, but document discipline, early checking, and coordination among work units still need strengthening.
PRESPEKTIF EKONOMI ISLAM TERHADAP PEMBELIAN MELALUI PLATFORM BELANJA ONLINE Laila Najmi; Maulia Rahmah; Noor Halida; Putri Salsabila
Religion : Jurnal Agama, Sosial, dan Budaya Vol. 2 No. 5 (2023): September: Religion: Jurnal Agama, Sosial, dan Budaya
Publisher : CV. Maryam Sejahtera

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.68352/religion.v2i5.290

Abstract

The development of technology and the internet has changed the way humans conduct buying and selling transactions, with online business becoming an integral part of the global economy. Online market places such as Shopee have provided a platform for easy and efficient buying and selling. In the Islamic context, it is important to examine online buying and selling transactions from the perspective of Islamic business ethics. The key principles in Islamic business ethics, such as unity, responsibility, balance, freedom, and honesty, can be applied in transacting on Shopee. However, there are still challenges such as seller dishonesty. This research describes the transaction process in Shopee, the application of Islamic business ethics principles, and the challenges faced. With supervision and enforcement of the principles, Shopee can become a more ethical platform in online trading.