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All Journal Jurnal Riset Ekonomi dan Akuntansi Jurnal Ekonomi, Akuntansi dan Perpajakan
Enjelly Talitha Callista
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Analisis Sistem Pengendalian Internal dalam Pengelolaan Piutang Pada HARRIS Hotel & Conventions Gubeng Enjelly Talitha Callista; Sari Andayani
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 1 No. 3 (2024): Agustus: Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jeap.v1i3.343

Abstract

This research was conducted to analyze internal control in the management of receivables at HARRIS Hotel & Conventions Gubeng. The purpose of this study was to determine the internal control system in managing accounts receivable at HARRIS Hotel & Conventions Gubeng. The research was conducted using a qualitative descriptive approach method which includes data collection, data reduction, presentation and findings. The application of the internal control system in the management of accounts receivable by HARRIS Hotel & Conventions Gubeng has been running well. Proven by the application of ethical standards and clear policies and applying principles in the form of guidelines in carrying out work every day, good information and communication, credit sales policies and holding regular evaluations every month to discuss problems regarding accounts receivable. This greatly supports internal control of accounts receivable management to run effectively.
Analisis Siklus Anggaran Pendapatan dan Belanja Daerah (APBD) di Kecamatan Krian Sidoarjo Naura Bilqis Tasyakurina; Enjelly Talitha Callista; Audy Herlina Puspitasari; Natalia Dwi Wulandari; Fajar Syaiful Akbar
Jurnal Riset Ekonomi dan Akuntansi Vol. 2 No. 4 (2024): December: JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrea-itb.v2i4.2538

Abstract

This study analyzes the Budget Cycle of Regional Revenue and Expenditure Budget (APBD) in Krian District, Sidoarjo, encompassing four main stages: planning, implementation, administration, and accountability. In the planning process, each work unit submits activities and budget needs that are verified before finalization by the Finance Subdivision Head. Challenges arise from discrepancies between planned and actual implementations in the field, necessitating quarterly evaluations. The implementation stage faces adjustments in expenditure priorities due to budget constraints from the central government. Administration involves the management of Financial Accountability Reports (SPJ) and the use of the SIPD and SIKDA systems, despite technical challenges. Financial reports are prepared periodically and verified by the Inspectorate and the Audit Board (BPK). Major challenges include asset recording that is often inconsistent with existing items, as well as difficulties in meeting routine budget needs. Although routine needs are typically met up to 90%, certain items such as travel expenses and salaries cannot be increased if the budget is insufficient. The effectiveness of the APBD cycle in Krian District is reflected in structured planning and flexible implementation, with periodic evaluations that uphold accountability and transparency. This study shows that with a good administration and reporting system, Krian District can overcome challenges and maintain focus on achieving the established development goals.
Co-Authors Audy Herlina Puspitasari Fajar Syaiful Akbar Natalia Dwi Wulandari Naura Bilqis Tasyakurina Sari Andayani