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All Journal JURNAL LENTERA AKUNTANSI Journal Markcount Finance
Mihardianto Mihardianto
Akademi Akuntansi dan Manajemen Pembangunan
Computer Science & IT Economics, Econometrics & Finance

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SISTEM AKUNTANSI PENGELUARAN KAS PADA KLINIK PRATAMA MUTIARA AGMA BENGKULU Endah Heryanti; Mihardianto Mihardianto; Niko Prilyan Pratama
JURNAL LENTERA AKUNTANSI Vol 7, No 2 (2022): JURNAL LENTERA AKUNTANSI
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrakt.v7i2.931

Abstract

Sistem akuntansi adalah sebuah ikhtisar yang terdiri dari catatan manual atau komputerisasi transaksi keuangan untuk tujuan rekaman, mengkategorikan, menganalisis dan melaporkan informasi manajemen keuangan yang tepat waktu. sistem akuntansi memiliki berbagai fungsi seperti mengumpulkan dan menyimpan data transaksi, memproses data menjadi informasi untuk pengambilan keputusan, dan sebagai kontrol terhadap organisasi. penelitian ini dilakukan untuk mengetahui bagaimana sistem akuntansi pengeluaran kas, bagian yang terkait, dokumen dan catatan akuntansi yang digunakan, jaringan prosedur yang membentuk sistem dan flowchart mengenai sistem akuntansi pengeluaran kas, pengendalian internal. Jenis penelitian yang dilakukan berupa penelitian kepustakaan dan penelitian lapangan. Teknik pengumpulan data yang digunakan adalah dengan menggunakan metode observasi, wawancara. Langkah- langkah yang digunakan adalah dengan membahas sistem akuntansi pengeluaran kas, bagian yang terkait, dokumen dan catatan akuntansi yang digunakan, jaringan prosedur yang membentuk sisem dan flowchart mengenai sistem akuntansi pengeluaran kas, dan pengendalian internal. Dari hasil penelitian tersebut diperoleh sistem akuntansi pengeluaran kas pada Klinik Pratama Mutiara Agma sudah berjalan dengan baik, namun masih mempunyai kekurangan. Kata Kunci : Sistem Akuntansi, Pengeluaran Kas, Flowchart
The Role of Accountants in Sustainable Business Practices Loso Judijanto; Mihardianto Mihardianto; Herlina Herlina; Indra Wijaya; Yuanyuan Wang
Journal Markcount Finance Vol. 2 No. 2 (2024)
Publisher : Yayasan Adra Karima Hubbi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70177/jmf.v2i2.1289

Abstract

Accounting is essential in sustainable business practices because it helps with clear and accurate reporting of environmental, social and governance (ESG) impacts. Accountants are responsible for ensuring that a company's financial reports contain sustainability considerations, which helps companies present information that reflects both their financial performance and the non-financial impact of their actions. Accounting plays an important role in measuring and reporting sustainability-related risks and opportunities. They help companies to identify risks that may impact corporate sustainability and opportunities that can be leveraged to support sustainability initiatives. In addition, accountants help companies comply with applicable sustainability regulations and standards. They ensure that corporate sustainability reports comply with regulations set by regulators and international standards, which increases the credibility and accountability of the report. This compliance also helps companies avoid the legal and reputational problems that non-compliance can cause. In addition, accountants are involved in strategic planning by providing information that supports the formulation of a company's sustainability strategy. They do this by integrating sustainability data into the planning process to ensure that the company's long-term goals align with sustainability initiatives. Overall, accountants help with transparency, accountability, and strategic planning by incorporating sustainability aspects into financial reports and accounting systems.
THE IMPACT OF DECENTRALIZED FINANCE (DEFI) ON TRADITIONAL BANKING STABILITY: A COMPARATIVE ANALYSIS Herlina Herlina; Mihardianto Mihardianto; Lutfi Aziz; Khalid Mahmud
Journal Markcount Finance Vol. 4 No. 4 (2026)
Publisher : Yayasan Adra Karima Hubbi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70177/jmf.v4i4.4572

Abstract

Decentralized finance (DeFi) is reshaping financial intermediation, raising questions about its implications for traditional banking stability. This study examines how DeFi development relates to banking resilience, focusing on competition, institutional interconnectedness, and financial risk transmission. A comparative design combines descriptive analysis of secondary DeFi market indicators for 2020–2025, institutional comparisons of stability mechanisms, and a case study of the March 2023 Silicon Valley Bank–USD Coin disruption. The results show pronounced fluctuations in DeFi total value locked, alongside differences between automated collateral management and prudential safeguards in conventional banking. Concentration among major lending protocols indicates that technological decentralization does not necessarily disperse financial risk. The Silicon Valley Bank episode illustrates how disruptions in conventional banking can spread to stablecoin markets through reserve exposure and liquidity dependence. These findings establish plausible channels of cross-system vulnerability but do not demonstrate a statistically significant or causal effect of DeFi expansion on banking stability, because country-level regression estimates were unavailable. The study concludes that financial stability depends on the structure of institutional exposures and the effectiveness of risk management across interconnected systems. Future research should test these relationships using comparable country-level data and robust econometric identification strategies and carefully specified measures of decentralized financial exposure.  
Co-Authors Endah Heryanti Herlina Herlina Indra Wijaya Khalid Mahmud Loso Judijanto Lutfi Aziz Niko Prilyan Pratama Yuanyuan Wang