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All Journal Jurnal Gici Jurnal Keuangan dan Bisnis Satria Bhakti: Jurnal Pengabdian Masyarakat
Anessa Musfitria
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Economics, Econometrics & Finance

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ANALISIS SISTEM PENGENDALIAN INTERNAL PERSEDIAAN BARANG DAGANG PADA CV X – BOGOR Anessa Musfitria; Asti Handayani
Jurnal Gici Jurnal Keuangan dan Bisnis Vol 13 No 1 (2021): Jurnal Keuangan dan Bisnis
Publisher : Sekolah Tinggi Ilmu Ekonomi Gici

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58890/jkb.v13i1.82

Abstract

Internal inventory control is a very important managerial function, as it affects the effectiveness and efficiency of the company's activities. Internal control over the supply of trade goods is necessary to reduce the risk of differences, losses, anticipate the possibility of fraud and ensure that procedures have been carried out properly so that improvements can then be made. With good control and regular in managing the inventory of trade goods, the company's leadership will be easier to obtain useful reports to improve the effectiveness of the company and help in making policy decisions and accountability in leading the company. This study aims to find out if internal control over the inventory of trade goods in CV X has been running effectively and efficiently. From the results of observation, interviews and analysis found that internal control in CV X has not been running effectively and efficiently.
Green Accounting Maturity Berbasis Capability Maturity Model Integration Anessa Musfitria
SATRIA BHAKTI Vol 1 No 2 (2026): Satria Bhakti: Jurnal Pengabdian Masyarakat
Publisher : LPPM Universitas Al-Khairiyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61081/satriabhakti.v1i2.446

Abstract

Green accounting has become increasingly critical as organizations face mounting pressure to address environmental sustainability. However, assessing the maturity of green accounting practices remains challenging due to the lack of structured frameworks. This study proposes a green accounting maturity model based on the Capability Maturity Model Integration (CMMI), adapting its five-level maturity framework to evaluate organizational capabilities in environmental accounting. The model integrates three key dimensions: measurement and recognition, reporting and disclosure, and integration and governance. By providing a systematic assessment tool, this framework enables organizations to benchmark their current state, identify improvement areas, and develop actionable roadmaps toward advanced green accounting practices. This theoretical contribution bridges the gap between process maturity models and environmental accounting literature, offering both academic insights and practical utility for organizations, regulators, and stakeholders in advancing sustainable finance and corporate environmental accountability.
Co-Authors Asti Handayani