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All Journal JURNAL RISET AKUNTANSI GOING CONCERN Riset Akuntansi dan Manajemen Pragmatis
Manossoh , Hendrik
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Evaluasi sistem dan prosedur pengeluaran kas di Badan Pengembangan Sumber Daya Manusia Daerah (BPSDMD) Provinsi Sulawesi Utara Sambur , Michelle Yubilia Maria; Manossoh , Hendrik; Afandi , Dhullo
Riset Akuntansi dan Manajemen Pragmatis Vol. 2 No. 2 (2024)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/ramp.101

Abstract

Accounting systems and procedures of SKPD cover various processes ranging from recording, summarizing and financial reporting in the framework of APBD accountability. Cash is a current asset and in everyday monetary terms can be equated with cash on hand. The purpose of this study is to find out the systems and procedures for disbursing cash by implementing PERMENDAGRI Number 77 of 2020 at the Regional Human Resources Development Agency (BPSDMD) of North Sulawesi Province. The results of the study show that the internal control system for disbursing cash at the BPSDMD of North Sulawesi Province according to the Government Regulation Number 60 of 2008 is good, but there are still 3 points that are not appropriate, namely the control environment, control activities, information and communication. Procedures for disbursing cash at the BPSDMD of North Sulawesi Province are not fully implemented accordance to Permendagri No. 77 of 2020.
ANALISIS PENERAPAN AKUNTANSI PERTANGGUNGJAWABAN SEBAGAI ALAT PENGENDALIAN BIAYA DI RUMAH SAKIT HERMANA LEMBEAN Doda, Isabella; Manossoh , Hendrik; Maradesa, Djeini
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 18 No 4 (2023)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.v18i4.53200

Abstract

One of the control tools used by management in controlling costs and revenues is the accountability accounting system. The more optimal the implementation of accountability accounting in the company, the more effective the cost control. The object of this study was the Hermana Lembean hospital. This study aims to find out and obtain a clear picture of accountability accounting applied as a cost control tool at Hermana Lembean hospital. The type of data in this study is qualitative data. The data sources used are primary data sources, and secondary data sources. The results of this study show that Hermana hospital has implemented accountability accounting quite well and accountability accounting as a cost control tool at Hermana Lembean hospital is not yet sufficient. Overall the difference that occurs shows a favorable deviation, but there are some costs that show a considerable difference in adverse deviation.
Co-Authors Afandi , Dhullo Doda, Isabella Maradesa, Djeini Sambur , Michelle Yubilia Maria