Lis Setyowati
Sekolah Tinggi Ilmu Ekonomi Pemuda

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ADMINISTRATIVE PROCEDURES FOR MANAGEMENT AND SECURITY OF INVENTORY OF GOODS Syamsul Arifin; Lis Setyowati; Komarun Zaman; Nur Aini Anisa
International Journal of Economics, Science, and Education Vol. 1 No. 1 (2024): International Journal of Economics, Science, and Education (IJESE)
Publisher : CV Pena Jaya Pers

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This study aims to describe the analysis of administrative procedures for managing and securing inventory in the finished goods warehouse at PT. Aidai Indonesia Jaya. The data studied is in the form of finished goods inventory management reports for PT. Aidai Indonesia Jaya. The data collection technique used is documentation technique. The data analysis technique used is a qualitative descriptive analysis technique.The results of this research indicate that inventory management must be very careful regarding data and physical stock. Using a custom system that has been structured in accordance with company procedures. Checking physical stock of goods and matching item data is important to achieve the desired goals. Securing goods is also something that needs to be considered to avoid theft and disputes. The benefit of regular checking and checking of stock is to provide relevant data and the company's sales will be well controlled.
ANALYSIS OF RECOGNITION OF INCOME AND EXPENSES OF BUMDESMA Dwi Rofi'Ati; Lis Setyowati; Abdul Manan
International Journal of Economics, Science, and Education Vol. 1 No. 2 (2024): International Journal of Economics, Science, and Education (IJESE)
Publisher : CV Pena Jaya Pers

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Analysis of Income and Expense Recognition of Bumdesma Podo Rukun during the 2021 Covid-19 Period in Wilangan District, Nganjuk City.The aim of this research is to analyze the Recognition of Income and Expenses of Bumdesma Podo Rukun during the 2021 Covid-19 Period in Wilangan District, Nganjuk City. This research was carried out from November to July 2022, where primary data was obtainedfrom the object under study or the main source by observing cases that have been encountered directly. This data was collected using qualitative methods or through field surveys, interviews and documentation. To collect this data the author carried out data presentation, data reduction and conclusions.Based on the results of research and discussion, it shows that in 2021 Bumdesma Podo Rukun, Wilangan District, Nganjuk City, the recognition of income and expenses uses the accrual basis method and is in accordance with PSAK 23.
UTILIZATION OF FLIPBOOK AUDIO-VISUAL IN EBOOK INNOVATION TO IMPROVE STUDENT UNDERSTANDING FOR ACCOUNTING SUBJECTS IN SMK ARIF RAHMAN HAKIM SURABAYA Komarun Zaman; Lis Setyowati; Devangga Putra Adhitya Pratama
International Journal of Economics, Science, and Education Vol. 1 No. 2 (2024): International Journal of Economics, Science, and Education (IJESE)
Publisher : CV Pena Jaya Pers

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In this study, an audio-visual flipbook-based e-module product was developed for the ledger material of accounting subjects studied by students at SMK Arif Rahman Hakim Surabaya. The Borg & Gall model was used in this development research. Furthermore, quantitative and qualitative data types were used with a Likert scale, and the data collection tool was a validation sheet. The data were analyzed by descriptive data analysis technique. Furthermore, three validators-material expert, media design expert, and language expert-tested the developed module according to their expertise. To ensure that the learning E-module was feasible, a validation test was conducted. An innovative and creative audio-visual flipbook-based E-module should be developed based on the problem. Further in this article, researchers will discuss the product validity of their audio visual flipbook-based e-modules. The validation test results are as follows: material expert validation results of 84 percent, media design experts of 83 percent, language experts of 81.5 percent, and the average validation results from student responses of 76.9 percent. By considering the criteria for the level of validity of the product, it can be concluded that the e-module product based on audio-visual flipbooks in general ledger accounting lessons is feasible to be widely tested at a later stage