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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.