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All Journal Akuisisi : Jurnal Akuntansi JURNAL PENDIDIKAN TAMBUSAI Journal MISSY (Management and Business Strategy) Innovative: Journal Of Social Science Research Benefit : Journal of Bussiness, Economics, and Finance El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Ekomania JEMABITEK JEPENDIMAS Journal of Islamic Economics Studies and Practices (JIESP).
yuliastuti, rika
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Analisis Sistem Pencatatan Hutang ke Supplier pada PT Alkonusa Teknik Interkon Noviani, Karunia Tripuspa; Yuliastuti, Rika
Jurnal Pendidikan Tambusai Vol. 9 No. 2 (2025): Agustus
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jptam.v9i2.30258

Abstract

Penelitian ini menganalisis sistem pencatatan hutang ke supplier pada PT. Alkonusa Teknik Interkon menggunakan pendekatan kualitatif deskriptif analitis melalui wawancara dan observasi langsung. Hasil penelitian menunjukkan bahwa perusahaan menerapkan sistem pencatatan hutang secara terpusat dengan dual-platform (software perusahaan dan Microsoft Excel) serta mengklasifikasikan hutang berdasarkan aspek cash management. Namun, ditemukan kelemahan fundamental yaitu penggunaan Proforma Invoice (PI) sebagai dasar pencatatan yang tidak menggambarkan keadaan hutang sebenarnya karena PI merupakan dokumen penawaran yang belum mengikat secara hukum, sehingga tidak sesuai dengan prinsip akrual dalam pengakuan utang. Ketidakakuratan ini berdampak pada kualitas informasi untuk pelaporan pajak dan berpotensi menimbulkan risiko kepatuhan. Penelitian menyimpulkan bahwa sistem pencatatan hutang belum mengikuti prosedur Account Payable yang standar dan merekomendasikan perbaikan berupa perubahan dasar pencatatan ke Purchase order, integrasi sistem, pengembangan SOP, penguatan pengendalian internal, dan pelatihan staff accounting.
ANALISIS SISTEM INFORMASI AKUNTANSI PENJUALAN DAN PENERIMAAN KAS: Studi pada Penjualan CV. Zinergy Indonesia Firdaus, Ahmad Agung; Yuliastuti, Rika
Ekomania Vol. 10 No. 2 (2023): Desember 2023
Publisher : Ekomania

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Abstract

Sales Accounting Information System and Receipt Information System are very important for internal control and company progression in CV. Zincergie Indonesia. The main problems in this research are the implementation of the accounting information system for sales, receipts and internal control in a resume of CV. Zincergie Indonesia. The type of research that the researcher applied in this study is field research focusing on CV Zinergy Indonesia, located in Jl. Sidosermo Indah IV No. 4-6 and Nukulu Surabaya. This research is qualitative descriptive research. The data source in this study is secondary data obtained from documents and documents related to what is required in the study. The technique of data collection consists in studying the documents and records that contain the accounting information system. In this study, the authors found several weaknesses in the resume sales and cash scoring system. CV. Zinergy Indonesia, the first in the sales system and procedures, the absence of an online system in the installation report, the second in the transmission of verified data in the receipt information system, not only online but also through brochures or paper, third, the lack of inspections or regular review. With some current weaknesses, the author can find ways or suggestions to improve the resume's sales, receipts, and internal control accounting information systems could be implement in the future of CV. Zinergy Indonesia and could be better and more developed than before
Akuntansi Karbon dan Akuntabilitas Lingkungan dalam Perspektif Ekonomi Syariah Zakiyah, Kuni; Yuliastuti, Rika
Journal of Islamic Economics Studies and Practices Vol. 4 No. 2 (2025): Desember
Publisher : Institut Agama Islam YPBWI Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54180/jiesp.2025.4.2.187-195

Abstract

Climate change has become a global issue that demands active involvement across various sectors, including accounting. Within the context of Islamic finance, carbon accounting serves as an essential instrument to realize ecological responsibility in alignment with the principles of maqashid al-shariah. This article aims to construct a conceptual framework for sharia-based carbon accounting, examine its implications for organizational decision-making, and analyze it within the perspective of Islamic economics to prevent the capitalization of the environment solely for business interests. Using a literature review and normative analysis approach, this study concludes that sharia-compliant carbon accounting can serve as an instrument of environmental accountability that promotes the application of Islamic ethics in sustainable business governance.
Analisis Peran Green Zakat dalam Pengentasan Kemiskinan dan Keberlanjutan Ekonomi di Indonesia: Studi Komparatif Data Sekunder 2025 Yuliastuti, Rika
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 3 (2026): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v7i3.11504

Abstract

                  This study examines the role of Green Zakat in poverty alleviation and economic sustainability in Indonesia through a qualitative comparative approach based on secondary data from 2025. Green Zakat represents an innovative integration of Islamic social finance with principles of the green economy and sustainable development. By analyzing patterns of zakat distribution, sustainable financing initiatives, and emerging policy frameworks, the study explores how this model expands the traditional function of zakat beyond short-term charitable relief toward long-term socio-economic and environmental impact. The findings reveal that Green Zakat contributes to poverty reduction by promoting productive economic empowerment, supporting environmentally responsible livelihoods, and enhancing financial inclusion among vulnerable communities. Furthermore, the framework strengthens the linkage between Islamic philanthropy and sustainable finance, encouraging resource allocation that aligns with climate resilience and social equity goals. Institutional collaboration between zakat agencies, Islamic financial institutions, and development organizations also appears to be a key factor in maximizing impact. Overall, Green Zakat demonstrates strong potential as a strategic instrument for inclusive and environmentally conscious economic development, offering valuable insights for researchers, practitioners, and policymakers seeking to optimize the role of Islamic social finance in achieving sustainable development objectives.
Co-Authors Abdul Hamid Afif Maulana Ansondi, Peppy Nur Darius Bulu, Arnol dwi kurniawan, Ananda Firdaus, Ahmad Agung Indayani W, Gitta Kuni Zakiyah, Kuni Ladysie, Ramadani N, Karunia Tripuspa Nadya Noviani, Karunia Tripuspa Nurhidayanti, Alfin Yulia Nursyifa Sofian, Dara Prastika, Maulidya Putri Arifin, Rizkymarshanda Rosalinda, Ginanjar Rosidah, Nabila Siti Maimunah Wafiroh, Hibatin Zakia, Shamilatus