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All Journal JEA17: Jurnal Ekonomi Akuntansi JFAS : Journal of Finance and Accounting Studies
Lastiani, Siwidyah Desi
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Other

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REVIEW OF PT SHARK SURYA DISTRIBUTION'S PETTY CASH ACCOUNTING SYSTEM AND SPENDING Kadir, Risnawati; Pratiwi, Yana Eka; Lastiani, Siwidyah Desi
JEA17: Jurnal Ekonomi Akuntansi Vol 9 No 1 (2024): April
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jea17.v9i1.9395

Abstract

Petty Cash is very important to the company's operating activities. Usually used in small nominal transactions that occur every day from the start of the company's operating hours to the end of operating hours. The purpose of this study was to identify the Petty Cash Fund Recording System and the Use of Petty Cash Funds by PT. Shark Surya Distribution. Data collection methods include documentation, interviews, and observation sheets. Descriptive analysis is a data analysis technique. This research found that PT. Shark Surya Distribution uses the Imprest fund system, which records when the initial balance is topped up and when it must be replenished by a small cash fund recording system, as a small shoot fund recording system. Using small cash at PT. Shark Surya Distribution is generally correct; it is simply that certain monies are spent without discrimination and are not recorded in the petty cash financial records information system. The authors suggest that all areas of financial recording and reporting are governed by Required Standard Operating Procedures (SOPs). This SOP should include specific recommendations for tracking petty cash finances as well as strategies for dealing with any discrepancies that may develop.
ANALYSIS OF INTERNAL CONTROL EFFECTIVENESS OF INDIHOME SALES SYSTEM AND CASH RECEIPTS AT PT. TELECOMMUNICATION INDONESIA REGIONAL 5 JATIM BALNUS Alvionita, Fina; Pratiwi, Yana Eka; Lastiani, Siwidyah Desi
JEA17: Jurnal Ekonomi Akuntansi Vol 9 No 1 (2024): April
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jea17.v9i1.9519

Abstract

The purpose of this study was to determine the effectiveness of internal control on the IndiHome sales system and on the cash receipt system at PT Telekomunikasi Indonesia Regional 5 Jatim Balnus. The research method used is a qualitative method with primary and secondary data collection techniques, primary data collection using interview techniques obtained from resource persons of PT. Telkom Regional 5 Jatim Balnus. The research object used is the internal control procedures for IndiHome sales and cash receipts. This study analyzes several factors regarding the application of internal control effectiveness in accordance with the components of internal control according to COSO which includes five components, namely the control environment, risk assessment, control activities, information and communication, and monitoring. The result of this study is the implementation of the effectiveness of internal control over the IndiHome sales system and cash receipts at PT. Telekomunikasi Indonesia Regional 5 Jatim Balnus has been running in accordance with applicable procedures in accordance with company rules.
Analisis Efektifitas Sistem Informasi Akuntansi Biaya Operasional Sebagai Bentuk Pengendalian Internal PT. Solusi Bangun Karya Azra, Azzuhairi; Pratiwi, Yanna Eka; Lastiani, Siwidyah Desi
JFAS : Journal of Finance and Accounting Studies Vol. 6 No. 2 (2024): Juni
Publisher : Prodi Akuntansi, Fakultas Ekonomi, Universitas Hasyim Asy'ari Tebuireng Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33752/jfas.v6i2.7506

Abstract

Control is an important element in supporting the performance and sustainability of the company, especially in managing operational costs related to daily activities. An effective accounting information system can help identify, record, classify, and track operational costs precisely and accurately. This study aims to analyze the effectiveness of the operational cost accounting information system as a form of internal control at PT. Bangun Karya solution. Data collection methods include documentation, interviews, and observation sheets. Research data were analyzed through the stages of triangulation, reduction, and presentation of data. This study found that the accounting information system used by PT. Bangun Karya Solution is not utilised effectively as a means of financial internal control. Cash distributions and receipts are not clearly separated, increasing the risk of errors and fraud
Perencanaan Sistem Akuntansi Penerimaan Kas pada Perusahaan Jasa AC “Maulana Tehnik” Hartanto, Boby; Pratiwi, Yanna Eka; Lastiani, Siwidyah Desi
JFAS : Journal of Finance and Accounting Studies Vol. 6 No. 2 (2024): Juni
Publisher : Prodi Akuntansi, Fakultas Ekonomi, Universitas Hasyim Asy'ari Tebuireng Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33752/jfas.v6i2.7507

Abstract

This study aims to examine the existing cash accounting information system at Maulana Teknik, and then design an appropriate cash accounting information system for its application. This study used observation, interviews, and analysis of records as information gathering techniques. The information gathered is then juxtaposed with theoretical concepts to identify gaps between theory and real-world practice. Research tools include questionnaires and documentation of cash receipts. The development process includes analysis, planning, and implementation phases. The investigation yielded the following insights: First, Maulana Teknik's current accounting system consists of several functions related to cash receipts, including order placement, service provision, cash handling, and savings tracking. Records are maintained through daily AC service reports, supported by invoices. Procedures include placing orders, delivering services, handling cash, recording sales, and plotting cash receipts flow charts. However, the available internal control systems were limited and deviated from theoretical norms. Second, the accounting system designed for Maulana Teknik includes an analysis phase, uncovering the deficiencies of the old system and the potential of the new system. The design phase includes procedures, accounting records, documents, flow charts, and internal control systems. Finally, the implementation phase involves employee training, testing of the new system, analysis of test results and finally system conversion.
Implementasi Sistem Informasi Akuntansi Payroll pada PT. Cipta Multi Axindo Pratiwi, Rina Gagas; Pratiwi, Yanna Eka; Lastiani, Siwidyah Desi
JFAS : Journal of Finance and Accounting Studies Vol. 6 No. 1 (2024): Februari
Publisher : Prodi Akuntansi, Fakultas Ekonomi, Universitas Hasyim Asy'ari Tebuireng Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33752/jfas.v6i1.5952

Abstract

This study aims to implement payroll accounting information at PT. Cipta Multi Axindo and this research took place at PT. Cipta Multi Axindo. This research was conducted qualitatively, using interviews, observation, and documentation. The data analysis used is descriptive qualitative analysis, which describes the company's payroll accounting information system. Activities in the system, related functions, documents used, related accounting records, and reports generated are all included in this analysis. Because the payroll system of PT. Cipta Multi Axindo still relies on the manual method, the results of this study indicate that the manual calculation system will encounter problems if they arise.
Analisis Efektifitas Sistem Informasi Akuntansi Biaya Operasional Sebagai Bentuk Pengendalian Internal PT. Solusi Bangun Karya Azra, Azzuhairi; Pratiwi, Yanna Eka; Lastiani, Siwidyah Desi
JFAS : Journal of Finance and Accounting Studies Vol. 6 No. 2 (2024): Juni
Publisher : Prodi Akuntansi, Fakultas Ekonomi, Universitas Hasyim Asy'ari Tebuireng Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33752/jfas.v6i2.7506

Abstract

Control is an important element in supporting the performance and sustainability of the company, especially in managing operational costs related to daily activities. An effective accounting information system can help identify, record, classify, and track operational costs precisely and accurately. This study aims to analyze the effectiveness of the operational cost accounting information system as a form of internal control at PT. Bangun Karya solution. Data collection methods include documentation, interviews, and observation sheets. Research data were analyzed through the stages of triangulation, reduction, and presentation of data. This study found that the accounting information system used by PT. Bangun Karya Solution is not utilised effectively as a means of financial internal control. Cash distributions and receipts are not clearly separated, increasing the risk of errors and fraud
Perencanaan Sistem Akuntansi Penerimaan Kas pada Perusahaan Jasa AC “Maulana Tehnik” Hartanto, Boby; Pratiwi, Yanna Eka; Lastiani, Siwidyah Desi
JFAS : Journal of Finance and Accounting Studies Vol. 6 No. 2 (2024): Juni
Publisher : Prodi Akuntansi, Fakultas Ekonomi, Universitas Hasyim Asy'ari Tebuireng Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33752/jfas.v6i2.7507

Abstract

This study aims to examine the existing cash accounting information system at Maulana Teknik, and then design an appropriate cash accounting information system for its application. This study used observation, interviews, and analysis of records as information gathering techniques. The information gathered is then juxtaposed with theoretical concepts to identify gaps between theory and real-world practice. Research tools include questionnaires and documentation of cash receipts. The development process includes analysis, planning, and implementation phases. The investigation yielded the following insights: First, Maulana Teknik's current accounting system consists of several functions related to cash receipts, including order placement, service provision, cash handling, and savings tracking. Records are maintained through daily AC service reports, supported by invoices. Procedures include placing orders, delivering services, handling cash, recording sales, and plotting cash receipts flow charts. However, the available internal control systems were limited and deviated from theoretical norms. Second, the accounting system designed for Maulana Teknik includes an analysis phase, uncovering the deficiencies of the old system and the potential of the new system. The design phase includes procedures, accounting records, documents, flow charts, and internal control systems. Finally, the implementation phase involves employee training, testing of the new system, analysis of test results and finally system conversion.
Co-Authors Alvionita, Fina Azra, Azzuhairi Hartanto, Boby Kadir, Risnawati Pratiwi, Rina Gagas Pratiwi, Yana Eka Pratiwi, Yanna Eka