Article Per Year (5 Year)
p-Index From 2021 - 2026
2.286
P-Index
This Author published in this journals
All Journal JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi) Jurnal Ilmiah METADATA Jurnal Akuntansi, Manajemen dan Bisnis Digital Jurnal Manajemen Dan Akuntansi Medan Journal of Management, Economic, and Accounting
Kurniawan Sarototonafo Zai
Universitas Nias
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

Published : 14 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 14 Documents
Search

 1   2 
Evaluasi Ketepatan Pengelolaan Diskon & Promo Dalam Laporan Keuangan Pada Alfamidi Hamid Rinaldo Zebua; Dedi Irawan Zebua; Serniati Zebua; Kurniawan Sarototonafo Zai
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 5 No 2 (2026): April
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v5i2.10806

Abstract

In the modern retail industry, discounts and promotions at Alfamidi aim to increase sales and customer loyalty. However, improper recording can affect revenue, profit and loss, and marketing expenses. Discrepancies were found between shelf prices and cashier (POS) system prices, as well as weaknesses in internal control. An evaluation is therefore necessary to ensure that promotional management complies with Financial Accounting Standards (SAK), remains accurate, and does not cause distortions in financial statements or financial losses for the company.This research uses a qualitative method to gain an in-depth understanding of discount and promotion management at Alfamidi. The study was conducted at the store located on Jalan Diponegoro No. 03, Gunungsitoli, with primary data obtained through interviews and observations. The analysis was carried out using a descriptive qualitative approach through data reduction, data presentation, and conclusion drawing to ensure validity and to describe the structure of financial statement recording.The results show that discount and promotion management follows structured procedures, starting from marketing proposals, financial verification, to implementation in accordance with standard operating procedures (SOP). The recording refers to PSAK 23 and PSAK 1 issued by the Ikatan Akuntan Indonesia, supported by proper documentation and an ERP system. Challenges include delays in data input and differences in perception regarding classification. Daily monitoring, internal audits, data reconciliation, and ERP utilization serve as solutions to improve the accuracy and transparency of financial statements.The conclusion indicates that Alfamidi has structured procedures for discounts and promotions, with recording practices aligned with PSAK 23 and PSAK 1, although technical and coordination challenges remain. Improvements are needed through stronger internal controls and training. Future research is suggested to expand resources, deepen documentation analysis, identify constraints in greater detail, apply mixed methods, and broaden research objects to obtain more comprehensive and valid results.
Penerapan Sistem Akuntansi Barang Jaminan dan Prosedur Akuntansi Pelunasan Gadai pada Pegadaian Kota Gunungsitoli Kurniawan Sarototonafo Zai
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 5 No 2 (2026): April
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v5i2.10939

Abstract

A problem at PT. Pegadaian in Gunungsitoli City is the lack of understanding of the accounting system among employees. This is because some employees still lack an understanding of the accounting system, particularly when it is applied to the receipt and disbursement of collateral, and managers in decision-making. This requires more open internal and external relationships, and it is necessary to improve customer understanding of how the collateral receipt and disbursement system actually works. Many customers still lack a comprehensive understanding of the collateral receipt and disbursement system.The purpose of this study was to determine the implementation of the collateral accounting system and the accounting system for pawn repayment at the Gunungsitoli City pawnshop.Data collection techniques used interviews, observation, and desk research. The research used qualitative research. The sampling technique used saturated sampling, with a sample size of 20 employees from the total number of employees at the Gunungsitoli branch of the pawnshop.The results indicate that the implementation of the collateral receipt and pawn repayment system, specifically the disbursement of collateral, at PT. Pegadaian (Persero) Gunungsitoli branch is designed in such a way that it has a simple, easy-to-understand procedure, with minimal involvement of multiple departments. Documents are crucial to implementing a pawn accounting system because they serve as archives. The documents used at the Gunungsitoli branch of PT Pegadaian Persero partially meet the requirements and are complete enough to record collateral disbursement transactions.
Sistem Akuntansi Dana Proyek Pengaspalan Jalan Kecamatan Lahewa (Studi Kasus Dinas PU Kabupaten Nias Utara) Kurniawan Sarototonafo Zai; Tri Hartati Sukartini Hulu
Jurnal Manajemen Dan Akuntansi Medan Vol. 8 No. 1 (2026): Jurnal Manajemen Dan Akuntansi Medan Januari 2026
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jumansi.v8i1.8002

Abstract

Abstrak: Latar belakang: Tujuan penelitian ini untuk mengetahui bagaimana penerapan Sistem Akuntansi Dana Proyek Pengaspalan Jalan Kecamatan Lahewa(Studi Kasus Dinas PU Kabupaten Nias Utara). Sistem akuntansi adalah keseluruhan prosedur dan teknik yang diperlukan untuk mengumpulkan data dan mengolanya menjadi suatu laporan yang bersifat keuangan baik sebagai bahan yang membatu pengambilan keputusan maupun alat untuk pengawasan. Metode penelitian: Teknik pengumpulan data yang digunakan adalah wawancara, observasi, dan dokumentasi. Data yang diteliti adalah data sistem akuntansi dana proyek pengaspalan jalan kecamatan lahewa (studi kasus Dinas PU Kabupaten Nias Utara. Teknik analisis data yang digunakan adalah teknik analisis secara kualitatif. Hasil penelitian: Berdasarkan hasil penelitian diperoleh informasi tentang sistem akuntansi dana proyek pengaspalan jalan di Dinas PU Kabupaten Nias Utara, langkah selanjutnya adalah mengevaluasi sistem akuntansi dana proyek pengaspalan jalan tersebut berdasarkan teori yang dikemukakan oleh Wahana Komputer. Sistem akuntansi dana proyek pengaspalan jalan di Dinas PU Kabupaten Nias Utara telah dilakukan sesuai dengan indikator sistem akuntansi yang dikemukakan wahana computer, dilihat dari data yang didapatkan tentang alur awal pelaksanaan proyek pengaspalan jalan di dinas PU hingga laporan keuangan proyek pengaspalan jalan.. Kesimpulan: Penerapan sistem akuntansi dana proyek pengaspalan jalan di Dinas PU Kabupaten Nias Utara dirancang sedemikian rupa sehingga mempunyai jaringan prosedur yang sederhana, mudah dipahami dan tidak terlalu banyak bagian yang terlibat. Dari segi laporan keuangan dana proyek pengaspalan jalan di Dinas PU Kabupaten Nias Utara dinilai telah baik dan terbuka. Transparansi Dinas PU Kabupaten Nias Utara terkait laporan keuangan dana proyek yang baik sehingga elemen masyarakat bisa mengetahui dan mengevaluasi pelaksanaan proyek berdasarkan laporan keuangan dana proyek tersebut. Kata kunci: Akuntansi, Dana Proyek
Evaluation Of The Internal Control System Of The Balance Sheet At The Pelmas Cooperative, Faomasi Lahewa Group Noniar Juni Artati Zebua; Noviza Asni Waruwu; Kurniawan Sarototonafo Zai; Dedi Irawan Zebua
Journal of Management, Economic, and Accounting Vol. 5 No. 1 (2026): January
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v5i1.960

Abstract

This study is motivated by the fact that the internal control system in cooperatives still faces several challenges. The problems identified include the absence of a written Standard Operating Procedure (SOP) as a work guideline, financial reports that remain difficult for some members to understand, and the use of a relatively simple risk analysis method. These conditions potentially reduce the effectiveness of control, the reliability of financial reporting, and the transparency of the cooperative. The purpose of this study is to evaluate the implementation of the internal control system in the preparation of the balance sheet of PELMAS Cooperative, Faomasi Lahewa Group, based on the COSO 2013 framework.This research employs a descriptive qualitative method with a case study approach. Data were collected through in-depth interviews, observation, and documentation. The study involved six informants consisting of cooperative managers, supervisors, and members. Data analysis was conducted using source triangulation to obtain valid and comprehensive results.The findings indicate that, in general, the implementation of internal control has been carried out fairly well, as evidenced by a clear division of tasks, routine financial audits, transparent reporting, and the regular implementation of the Annual Members’ Meeting (RAT). However, some weaknesses remain, such as the absence of written SOPs, limited member understanding of financial reports, and the suboptimal application of risk analysis.The conclusion of this study is that the cooperative has applied the COSO 2013 components in a simple yet not fully optimal manner. Therefore, it is recommended that the management immediately develop written SOPs, enhance the capacity of managers and members through training, and present financial reports in a simpler and more comprehensible comprehensibleformatforallmembers.
Co-Authors Antonius Piaman Telaumbanua Apriman Hura Cardinal Pranatal Mendrofa Dedi Irawan Zebua Hamid Rinaldo Zebua Herlin Cahyani Mendrofa Jeliswan Berkat Iman Jaya Gea MARIA MAGDALENA BATE’E Noniar Juni Artati Zebua Nov Elhan Gea Noviza Asni Waruwu Otanius Laia Putri Nini Riau Sari Waruwu Robert Onahia Waruwu Serniati Zebua Syah Abadi Mendrofa Temasona Putra Waruwu Tri Hartati Sukartini Hulu Yohanes Wellman Hulu Yulisman Laia YUPITER MENDROFA Yusta Jernihati Gea