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All Journal Jurnal Akuntansi dan Keuangan Syariah - ALIANSI Gemilang: Jurnal Manajemen dan Akuntansi
Syarifah Massuki Fitri
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Humanities Economics, Econometrics & Finance

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SISTEM INFORMASI AKUNTANSI PENERIMAAN KAS PADA PENDAPATAN JASA RAWAT INAP PADA RUMAH SAKIT UMUM DAERAH: (Studi Kasus RS. Awet Muda Narmada) Syarifah Massuki Fitri; Suandi, Suandi; Saepul Pahmi
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 1 No. 2 (2021): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (66.178 KB) | DOI: 10.56910/gemilang.v1i2.88

Abstract

This study aims to determine the accounting information system for cash receipts for inpatient service income at the regional general hospital at Narmada Awet Muda Hospital, West Lombok Regency. This type of research is descriptive qualitative. Processed data is data obtained from unstructured interviews and observations that will be analyzed qualitatively and described in descriptive form. Based on the results of the study, the accounting system for cash receipts for inpatient installations at the regional general hospital at Narmada Awet Muda Hospital is very good. This can be seen from the existence of patient admission procedures starting from inpatient registration until the patient is discharged. Likewise with cash receipts procedures that are in accordance with the existing system, namely the separation of operational functions and revenue functions as well as recording and reporting functions with supporting documents. However, the cash receipt system for inpatient installations still has several weaknesses, namely in the registration section which still needs to improve services to patients, the flow/procedure for patient payments is unclear, so it is necessary to make data flow diagrams or flowcharts in order to facilitate users of accounting information.  
PERANAN GREEN ACCOUNTING DAN PENCATATANNYA TERHADAP KEBERLANJUTAN UMKM REBONG ANTIQ Syukri, Muhammad; Syarifah Massuki Fitri; Suandi
Jurnal Akuntansi dan Keuangan Syariah - ALIANSI Vol. 8 No. 1 (2025): Jurnal Akuntansi dan Keuangan Syariah - ALIANSI
Publisher : Akuntansi research UGR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54712/aliansi.v8i1.378

Abstract

Penelitian ini bertujuan untuk menganalisis peranan green accounting dan pencatatannya terhadap keberlanjutan UMKM pengrajin bambu di Desa Taman Sari, Kecamatan Gunungsari, Kabupaten Lombok Barat, dengan fokus pada pengrajin bambu Rebong Antiq. Metode penelitian yang digunakan adalah kualitatif deskriptif, dengan pengumpulan data melalui wawancara, observasi, dan analisis dokumen. Hasil penelitian menunjukkan bahwa Rebong Antiq telah menerapkan beberapa praktik green accounting, meskipun pencatatan biaya terkait lingkungan masih minim. Tantangan yang dihadapi meliputi kurangnya pengetahuan, keterbatasan sumber daya, dan dukungan pemerintah yang belum optimal. Dukungan dari stakeholder, termasuk konsumen, berperan penting dalam mendorong pengrajin untuk mengadopsi praktik ramah lingkungan. Penelitian ini merekomendasikan perlunya peningkatan dukungan dari pemerintah dan lembaga terkait dalam bentuk pelatihan dan insentif untuk membantu UMKM dalam menerapkan green accounting, sehingga dapat meningkatkan keberlanjutan usaha dan pelestarian lingkungan.
Analisis Sistem Pengendalian Intern terhadap Pengeluaran Kas Tahun 2015-2019 pada Business Center SMK Negeri 2 Mataram Elok Aulia Rizqi Maligan; Syarifah Massuki Fitri; Vindha Efrin
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 2 No. 2 (2022): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (75.981 KB) | DOI: 10.56910/gemilang.v2i2.108

Abstract

The internal control system is a set of policies and procedures to protect the assets or assets of the company from all forms of abuse, to ensure the availability of accurate company accounting information, and to ensure that all legal provisions (regulations) and management policies have been complied with or carried out properly. by all company employees. The purpose of this study was to determine whether the internal control system for cash disbursements in 2015-2019 at the Business Center of SMK Negeri 2 Mataram was running well. This type of research is descriptive quantitative. Data collection techniques used are documentation studies (documentation), observation and interviews (Interview). The sample in this study amounted to 60 samples. The sampling method in this study uses Simple Random Sampling and data analysis techniques using the SPSS version 16.0 program. The results of this study indicate that the internal control system for cash disbursements in 2015-2019 at the Business Center of SMK Negeri 2 Mataram has fulfilled the elements of the internal control system. From the results of t count is greater than t table that is 30.60 > 2.002 means that H0 is rejected and Ha is accepted. this shows that the internal control system in the Business Center of SMK Negeri 2 Mataram has a positive and significant influence on cash disbursements. The independent variable of the internal control system is 94.2%. While the remaining 5.8% is explained by other variables that are not part of this study.
Co-Authors Elok Aulia Rizqi Maligan Muhammad Syukri Raden Mohamad Herdian Bhakti Saepul Pahmi Suandi Vindha Efrin