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All Journal Jurnal Maneksi (Management Ekonomi Dan Akuntansi) NIKAMABI : Jurnal Ekonomi & Bisnis
Pamungkasari, Shandra Agusti
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Analisis Sistem Pengendalian Internal Pada Siklus Pembelian Di Departemen Food And Beverage Product Pamungkasari, Shandra Agusti; Andayani, Sari
NIKAMABI : Jurnal Ekonomi & Bisnis Vol. 3 No. 2 (2024): Jurnal NIKAMABI: Jurnal Ekonomi dan Bisnis
Publisher : Faculty bussines

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31253/ni.v3i2.3173

Abstract

Sistem pengendalian internal merupakan serangkaian kebijakan, prosedur, dan proses yang dibuat untuk memberikan jaminan yang wajar mengenai pencapaian tujuan organisasi dalam hal keandalan pelaporan keuangan, kepatuhan terhadap hukum dan peraturan yang berlaku, serta efektivitas dan efisiensi operasional. Sistem ini mencakup berbagai aspek, termasuk pengendalian lingkungan, penilaian risiko, kegiatan pengendalian, informasi dan komunikasi, serta pemantauan. Sistem pengendalian internal pembelian memerlukan analisis untuk menentukan apakah perusahaan sudah menerapkan dengan baik, sesuai untuk diterapkan, dan apakah ada penyimpangan yang dilakukan oleh karyawan. Selain itu, analisis ini bertujuan untuk mengetahui sistem yang diterapkan saat ini dapat dipertahankan atau memerlukan perubahan untuk menghindari kecurangan. Penerapan sistem pengendalian internal pada siklus pembelian pada perusahaan, manajemen diharapkan dapat mengantisipasi sejak dini penyimpangan yang terjadi selama proses pembelian dan mencegah pemborosan, sehingga hotel mendapatkan laba yang lebih tinggi. Penelitian ini bertujuan untuk mengkaji sistem pengendalian internal dalam siklus pembelian di HARRIS Hotel & Conventions Gubeng Surabaya. Menggunakan metode penelitian kualitatif dengan pendekatan deskriptif, data dikumpulkan melalui observasi, wawancara, dan dokumentasi. Setelah data terkumpul, dilakukan analisis data melalui tahapan reduksi data, penyajian data, dan penarikan kesimpulan. Penelitian ini melibatkan staf dari departemen food and beverage product serta bagian logistik akuntansi yang terlibat dalam siklus pembelian. Hasil penelitian menunjukkan bahwa analisis terhadap lima unsur struktur pengendalian internal menurut COSO, yaitu lingkungan pengendalian, penilaian risiko, kegiatan pengendalian, informasi dan komunikasi, serta pemantauan, menyimpulkan bahwa sistem pengendalian internal dalam siklus pembelian pada departemen food and beverage product belum optimal namun sudah cukup baik diterapkan.
PENGARUH PENGGUNAAN E-COMMERCE SHOPEE DAN DIGITAL PAYMENT TERHADAP PERILAKU KONSUMTIF MAHASISWA Pamungkasari, Shandra Agusti; Priono, Hero
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 2 (2025): JUNI
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i2.3135

Abstract

Introduction: This research is driven by the rapid growth of e-commerce and digital payment systems in Indonesia, especially through the Shopee platform, which is widely used by students who are considered digital natives. Students often choose online shopping because of its convenience, speed, and secure transactions. However, this ease of access can lead to overspending due to poor financial management. The purpose of this study is to determine, investigate, and demonstrate how students' consumption patterns are impacted by their use of Shopee e-commerce and digital payments. Methods: The study employs a quantitative methodology and an explanatory research design. 88 respondents make up the sample, while 713 pupils make up the population. A questionnaire was used to obtain the data. Using the measurement model (outer model) and the structural model (inner model), the analysis was conducted using Partial Least Squares (PLS) with the SmartPLS 4.0 software. Results: The results demonstrate that students' purchasing behavior is positively and significantly impacted by using Shopee e-commerce. Higher usage correlates with a stronger tendency toward impulsive buying. In contrast, digital payment usage shows a positive but not significant effect. This indicates that while digital payments may support convenience, they are not a dominant factor influencing consumptive behavior. These results imply that technology alone does not drive consumptive habits. Psychological factors, social influences, and self-control play more substantial roles. Therefore, it is recommended that financial education focusing on self-awareness, self-regulation, and social factors be promoted to help students manage their spending behavior more responsibly. Keywords: E-Commerce Shopee, Digital Payment, Consumer Behavior, Students
Co-Authors Hero Priono, Hero Sari Andayani