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All Journal Multifinance Jurnal Pengabdian Masyarakat dan Riset Pendidikan
Iyan Sukiman
Universitas Sangga Buana YPKP
Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Other

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Penyusunan Sistem Informasi Akuntansi pada Klinik Utama Nurkhadijah Kabupaten Bandung Barat: Penelitian Dikdik Maulana; Bambang Rustandi; Wenti Frisca Septiani Putri; Iyan Sukiman; Sri Wahyuni; Surya Ansori; Erina Damayanti
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 4 (2026): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 4 April - Juni
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i4.5744

Abstract

Penelitian ini bertujuan untuk merumuskan dan menganalisis Standar Operasional Prosedur (SOP) Akuntansi pada Klinik Utama Nurkhadijah guna meningkatkan kualitas informasi keuangan dan efektivitas pengambilan keputusan manajerial. Metode yang digunakan adalah pengembangan sistem informasi akuntansi yang mencakup lima pilar utama: perencanaan, penganggaran, penerimaan, pengeluaran, dan pelaporan. Hasil penelitian menunjukkan bahwa pengadopsian asumsi akrual dan metode biaya historis memungkinkan pengakuan transaksi secara tepat waktu dan akurat. Sistem pengendalian internal diperkuat melalui mekanisme otorisasi bertingkat, rekonsiliasi bank bulanan, serta penggunaan sistem dana tetap (imprest fund system) dalam pengelolaan kas kecil untuk meminimalisir risiko kesalahan administratif. Meskipun demikian, implementasi di lapangan menghadapi hambatan berupa kompleksitas validasi bukti transaksi eksternal dan kedisiplinan staf dalam pertanggungjawaban kas bon sesuai batas waktu yang ditetapkan. Kesimpulannya, penerapan SOP ini secara konsisten merupakan prasyarat mutlak untuk menghasilkan laporan keuangan yang relevan, andal, dan memenuhi prinsip auditabilitas bagi pengembangan klinik di masa depan
THE ROLE OF MOTIVATION AND WORKLOAD ON EMPLOYEE PERFORMANCE AT THE SADANANYA VILLAGE HEAD OFFICE CIAMIS REGENCY Hilda Purnamawati; Malik Al Muslim Putra Dahlan; Iyan Sukiman
Multifinance Vol. 3 No. 2 (2025): Multifinance
Publisher : PT. Altin Riset Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61397/mfc.v3i2.451

Abstract

This study aims to explore the implementation of Interpretation of Financial Accounting Standards (Human resource performance is a key pillar in the effectiveness of public sector organizations, including at the village government level which serves as the frontline of public service. This research is motivated by the phenomenon of declining employee performance at the Sadananya Village Head Office, Ciamis Regency. This initial indication is reinforced by internal assessment data, increasing absenteeism rates, and pre-survey findings that describe problems related to low work motivation and perceptions of excessive workload. Therefore, this study aims to analyze in depth the conditions of motivation (X₁), workload (X₂), and employee performance (Y), and to examine the influence of motivation and workload variables on employee performance partially and simultaneously. This study uses a quantitative approach with a descriptive verification design. The sampling method used is a census (saturated sample), where the entire population of 80 employees is used as respondents. Data collection was carried out through questionnaires, and the data analysis technique used is multiple linear regression analysis with the help of SPSS software. This study found that most employees experience low work motivation, while on the other hand they feel a high workload. The results of statistical testing then confirmed that these two factors, motivation and workload, were proven to have an influence on employee performance, both when analyzed separately (partially) and combined (simultaneously).
Co-Authors Bambang Rustandi Dikdik Maulana Erina Damayanti Hilda Purnamawati Malik Al Muslim Putra Dahlan Sri Wahyuni Surya Ansori Wenti Frisca Septiani Putri