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ANALISIS PENERAPAN ETIKA BISNIS DALAM TRANSAKSI PERDAGANGAN DI RUMAH MAKAN : (Studi Kasus Rumah Makan Nasi Goreng Pakdhe Desa Sumengko Kecamatan Wringinanom Kabupaten Gresik) Ningrum, Muthi Dwika; Komariyah, Fitri
JOURNAL OF ECONOMICS, BUSINESS, MANAGEMENT, ACCOUNTING AND SOCIAL SCIENCES Vol. 1 No. 6 (2023): SEPTEMBER 2023
Publisher : PUTRA JAWA PUBLISHER

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Abstract

Currently, there is a prevalence of unethical behavior, particularly in the restaurant business. The proper application of business ethics ensures that business activities remain in line with norms and regulations. This research is motivated by the presence of businesses that bring buyers and sellers together. The objectives of this study are to determine (1) how to apply business ethics in trade transactions at Nasi Goreng Pakdhe Restaurant and (2) the nature of trade transactions at Nasi Goreng Pakdhe Restaurant. This research employs a qualitative approach, gathering information through interviews, observations, and documentation before subjecting it to descriptive analysis. Both primary and secondary data sources are used in this research. The research findings indicate that the business transactions at Nasi Goreng Pakdhe Restaurant align with its vision and mission, which include a commitment to honesty in business affairs, providing the best service to customers, engaging in fair competition, and avoiding excessive profit generation. Nasi Goreng Pakdhe Restaurant also practices ethical business principles, such as upholding product quality, demonstrating strong leadership, and giving employees, staff, and customers the opportunity to provide feedback and suggestions.
IMPLEMENTASI STOCK OPNAME DALAM MENINGKATKAN PENGENDALIAN INTERN PADA KOPERASI KARYAWAN (Studi Kasus Koperasi Karyawan PT. Platinum Ceramics Industry Lebaniwaras, Kec. Wringinanom, Kab. Gresik) Ningrum, Muthi Dwika; Suprihandari, Miya Dewi
JOURNAL OF ECONOMICS, BUSINESS, MANAGEMENT, ACCOUNTING AND SOCIAL SCIENCES Vol. 2 No. 4 (2024): MAY 2024
Publisher : PUTRA JAWA PUBLISHER

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Abstract

In order to maintain the quality of the cooperative, the warehousing system must also be maintained so that the stored goods are controlled both physically and systemically, so that this makes it easier for employees to run the wheels of work optimally and efficiently. One of the things that can be done to control the stock of goods is stock-opname. This research is motivated because stock-opname activities can maintain the quality of inventory and maximise development activities in employee cooperatives. The purpose of this study was to determine (1) How to implement stock-taking in improving internal control in the PCI Employee Cooperative. (2) How is the implementation of internal control systems and procedures over the inventory of trade goods applied to the PCI Employee Cooperative. This research uses a qualitative approach; information is collected through interviews, observations, and documentation before being subjected to descriptive analysis. Primary and secondary data are used as data sources in this study. The results showed that the PCI Employee Cooperative in conducting stock-opname was able to implement in accordance with the principles of internal control, which included separation of duties, authorisation and documentation, physical and asset control, independent examination, reporting and feedback. PCI Employee Cooperative also shows that it has implemented adequate internal control systems and procedures over trade goods inventory, seen from several aspects such as a conducive control environment, appropriate risk assessment, effective control activities, periodic stock-taking, detailed and accurate recording systems, and clear receiving, storing and issuing procedures.