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All Journal Edunomia : Jurnal Ilmiah Pendidikan Ekonomi Gemilang: Jurnal Manajemen dan Akuntansi Journal of Economic Education and Entrepreneurship Studies Vokatek : Jurnal Pengabdian Masyarakat VISA: Journal of Vision and Ideas Jurnal Ekonomi, Manajemen, Akuntansi Prosiding Seminar Nasional Ilmu Manajemen Kewirausahaan dan Bisnis Jurnal Pendidikan dan Sosial Humaniora Proceeding of The International Conference on Management, Entrepreneurship, and Business
Masnawaty Sangkala
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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Analysis of Internal Control System of Cash Receipts and Expenditures of Muhammadiyah Development Islamic Vocational School Tana Toraja Masnawaty Sangkala
Khatulistiwa: Jurnal Pendidikan dan Sosial Humaniora Vol. 4 No. 4 (2024): Desember: Jurnal Pendidikan dan Sosial Humaniora
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/khatulistiwa.v4i4.6013

Abstract

This study aims to determine the suitability of internal control in the cash receipt and cash disbursement system of SMK Pesantren Pembangunan Muhammadiyah Tana Toraja with the components of internal control according to experts, one of which is according to Widjajanto, the components tested in this study are the organizational structure that clearly separates functional responsibilities, the authority system and recording procedures, healthy work practices, employees whose quality is in accordance with their responsibilities. The variables of this study are: the internal control system of cash receipts and disbursements as a single variable using qualitative methods. The population of this study is the internal control system of cash receipts and disbursements of SMK Pesantren Pembangunan Muhammadiyah Tana Toraja, while the sample is the internal control system of cash receipts and disbursements of SMK Pesantren Pembangunan Muhammadiyah Tana Toraja for the last year of the 2020 period which was taken using data collection and data analysis techniques. Data collection was carried out by interviews (using Internal Control Questionnaires), observation and documentation. Data analysis was carried out using qualitative descriptive (ICQ and flowchart). The results of this study indicate that the internal control system for cash receipts and disbursements at SMK Pesantren Pembangunan Muhammadiyah Tana Toraja is not fully in accordance with the application of internal control elements contained in the theory that is guided by the Standard Operating Procedure (SOP) for Financial Management at SMK Pesantren Pembangunan Muhammadiyah Tana Toraja.
Analisis Prosedur Sistem Informasi Akuntansi pada Siklus Penggajian Terhadap Karyawan: Studi Kasus BPDAS Jeneberang Saddang Devita Natalia; Nuraisyiah; Masnawaty Sangkala
VISA: Journal of Vision and Ideas Vol. 4 No. 2 (2024): VISA: Journal of Vision and Ideas (In Press)
Publisher : IAI Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/visa.v4i2.1989

Abstract

A payroll accounting system is really needed in a company that can deal directly with employees. The payroll system functions in managing payment transactions for services carried out by employees who have a manager level position. Payroll-related activities (information regarding recruitment, dismissal, transfer, training, etc.) and collection of information regarding the use of employee time that occurs every day. However, the actual processing of payroll only occurs periodically because in most organizations employees are paid weekly, biweekly, or monthly rather than daily. Therefore, payroll is a continuous application that is processed in batch mode. The subject of this research is one of the administrative staff informants at the BPDAS Jeneberang Saddang office, while the results of this research are using documentation guidelines and interview guidelines taken using direct interview and documentation techniques. Data collection is carried out using a direct acquisition system from the parties concerned. Data analysis was carried out using qualitative descriptive analysis techniques. The research results show that the payroll system that occurs at the BPDAS Jeneberang Saddang office is in accordance with the Operational Procedure System (SOP) that has been established by the Ministry of Finance, namely the payroll system that is implemented at the BPDAS Jeneberang Saddang office is good in terms of providing documents relating to payroll system. The payroll system used by the BPDAS Jeneberang Saddang office is technology-based using the GPP (Central Civil Servant Salary) application system and other supporting documents such as changes to employee salary lists, making SPP (Payment Request Letters), SSP (Tax Payment Letters), SPM ( Payment Order), and finally SP2D (Funds Disbursement Order).
Co-Authors Ainun Afifah Rusli Amiruddin Tawe Anwar Ramli Anwar Rauf Asrianto Asrianto Devita Natalia Dunakhir, Samirah Gita Damansi Putri Nurafni Oktaviyah Nuraisyiah Romansyah Sahabuddin Ryketeng, Masdar Sahade Sukmawati Muhtar Yuliana Yuliana