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All Journal Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Riset Akuntansi
Siti Nur Adillah
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Economics, Econometrics & Finance Social Sciences

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Analisis Efektivitas Sistem Informasi Akuntansi Penggajian Karyawan Pada PT. Perkebunan Nusantara III Kebun Bandar Selamat Siti Nur Adillah; Arnida Wahyuni Lubis
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 8 No 3 (2023)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/jms.v8i3.20402

Abstract

Abstract This research aims to analyze the effectiveness of the employee payroll accounting information system at PT. Perkebunan Nusantara III Bandar Selamat. This type of research is descriptive research with a qualitative approach. Data collection in research uses observation, interviews and documentation. The research results show that the functions or parts involved in the procedures used in payroll are good, each procedure will be checked for correctness and suitability before proceeding to the next payroll procedure. The documents used are good in supporting payroll at PT. Perkebunan Nusantara III because it already uses a computer-based payroll system.
Implementasi Teori Akuntansi Dalam Perumusan Standar Akuntansi Pelaporan Keuangan Siti Nur Adillah; Cici Putri Ardyanti; Nurlaila Nurlaila
Jurnal Riset Akuntansi Vol. 1 No. 2 (2023): May : Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v1i2.525

Abstract

At the beginning, accounting was merely a very simple record-keeping. It was only to record the economic transactions happened in the society at that time. Along with the breakthrough period and human needs in every transaction, the basic clear rules are keenly needed that can be tailored to the development of technological progress. Due to such rationale, an accounting theory is needed to answer all hypotheses on the phenomena that occurs in the society. The thinkers and researchers in the field of accounting continue to work with various methods and approaches to implement the accounting theory which is acceptable by all users of the accounting community in the world and so as to produce a Statement of Basic Accounting Theory (ASOBAT) published by the AAA in 1966 and Positive Accounting Theory (PAT) appeared in 1979. Outlining the process of formulation of accounting theory, the emergence of ASOBAT and PAT and finding the reason of accepting the accounting standards in the world (IASC-IFRS) is the purpose of writing this paper.
Analysis of the Internal Control System in an Effort to Prevent Fraud in Trade Goods Inventory at Minimarket Omi Kawan Hinca Bandar Island Siti Nur Adillah; Wahyu Syarvina; Hotbin Hasugian
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 1 (2024): Dinasti International Journal of Economics, Finance & Accounting (March-April 2
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i1.2429

Abstract

The internal control system at Minimarket Omi Kawan Hinca Bandar Pulau is implemented to determine whether the management system has been implemented properly or not and to avoid fraud in the inventory of goods. The internal control system carried out at Minimarket Omi Kawan Hinca Bandar Pulau in terms of separation of duties and authority is still not running optimally with evidence of multiple positions. It is feared that there will be abuse of position authority which results in fraud. The internal control system is expected to prevent fraud that will occur. What this research aims to achieve is to analyze the effectiveness of the implementation of the internal control system as an effort to control or even prevent fraud. The qualitative method was applied in this study using data collection techniques carried out through observation and interviews. The results of this study are that the internal control system over merchandise inventory at Minimarket Omi Kawan Hinca Bandar Pulau has been implemented according to the components of internal control over inventory, but it is still not implemented optimally and internal control over inventory may be quite good but not effective in preventing fraud in inventory management.
Co-Authors Arnida Wahyuni Lubis Cici Putri Ardyanti Hotbin Hasugian Nurlaila Nurlaila Wahyu Syarvina