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All Journal Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Journal of Student Development Informatics Management (JoSDIM)
Hasibuan, Mardiah Khofifah
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Computer Science & IT Economics, Econometrics & Finance

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Analisis Sistem Informasi Akuntansi Penerimaan Kas Pada Klinik Al-Khoir Mananti Kabupaten Padang Lawas Sumatera Utara Hasibuan, Mardiah Khofifah; Nawawi, Zuhrinal; Syafina, Laylan
Journal of Student Development Informatics Management (JoSDIM) Vol 3, No 2: JoSDIM | Desember 2023
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/josdim.v3i2.5018

Abstract

The Cash Receipts Accounting Information System is a unit for collecting and recording transactions that can help leaders to handle company receipts. The aim of this research is to determine the Cash Receipt Accounting Information System at the Al-Khoir Mananti Clinic, Padang Lawas Regency, North Sumatra. This type of research is qualitative research which is descriptive in nature. Data collection techniques were carried out through interviews and documentation. The results of this research indicate that the implementation of the cash receipts accounting information system at the Al-Khoir Mananti Padang Lawas Clinic is in accordance with the accounting information system and can be said to be good. However, despite this, there are still shortcomings in terms of the system which is still manual in some parts, namely in the clinic records in the patient registration section, notes are still handwritten by the clinic cashier. Because the manual system is carried out by humans, there is a greater percentage of errors compared to recording. The internal control system at the Al-Khoir Mananti Padang Lawas Clinic is inadequate.
Analisis Implementasi Anggaran Berbasis Kinerja Pada Biro Kesejahteraan Rakyat Dikantor Gubernur Sumatera Utara Hasibuan, Mardiah Khofifah; Nasution, Juliana
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 3, No 1: 2022
Publisher : LPPM Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v3i1.2766

Abstract

The purpose of this study was to examine the implementation of performance-based budgeting at the People's Welfare Bureau at the North Sumatra Governor's Office. Is the application in accordance with Permendagri No. 13 of 2006? The collection of data and information needed in research is carried out by field research. The data used are primary data obtained directly by interview, and secondary data through documentation. The results show that the implementation of performance-based budgeting at the people's welfare bureau at the North Sumatra governor's office has been running well according to the mandate of Permendagri No. 13 of 2006. The implementation of a performance-based budget system in the Regional Revenue and Expenditure Budget for the 2018-2021 Fiscal Year in North Sumatra Province is good, seen from the performance-based budget system which refers to the Minister of Home Affairs Regulation Number 13 of 2006 and the Minister of Home Affairs Regulation Number 37 year 2014.
Co-Authors Laylan Syafina Nasution, Juliana Zuhrinal M. Nawawi