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All Journal Jurnal Ilmiah Wahana Pendidikan Akuntansi'45
Tina Kartini
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Religion Economics, Econometrics & Finance Education Social Sciences Other

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Analisis Efektivitas Pengelolaan Dana Desa Dalam Pemberdayaan Masyarakat: (Studi Kasus di Desa Pasirpanjang Kecamatan Ciracap Kabupaten Sukabumi) Aldi Febriansyah; Elan Eriswanto; Tina Kartini
AKUNTANSI 45 Vol. 5 No. 2 (2024): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v5i2.3364

Abstract

This research aims to assess the effectiveness of village fund management in empowering communities in Pasirpanjang Village, Ciracap District, Sukabumi Regency. The method used is qualitative with a descriptive approach. The research results show that the people in Pasirpanjang Village do not understand the management of their village funds. Village fund management in Pasirpanjang has not been effective because it is not in accordance with Law no. 6 of 2014.
Analisis Pengelolaan Keuangan Puskesmas Buniwangi Dalam Upaya Meningkatkan Efisiensi Dan Efektivitas Penggunaan Anggaran Siti Rahmah Rohilah; Tina Kartini; Andri Indrawan
AKUNTANSI 45 Vol. 6 No. 1 (2025): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v6i1.4210

Abstract

This research aims to analyze financial management at the Buniwangi Community Health Center in order to increase the efficiency and effectiveness of budget use. Good financial management is a key factor in ensuring optimal allocation and use of financial resources, especially in the health service sector which has a major responsibility for community welfare. This research uses a qualitative approach with descriptive methods, involving in-depth interviews, document analysis, and observation as the main data collection techniques. The results of the research show that financial management at the Buniwangi Community Health Center has met most public financial management standards, but there are still several obstacles that affect the efficiency and effectiveness of budget use, such as a lack of staff understanding of accounting procedures, limited supporting technology, and budget allocations that are not in accordance with priority needs.
ANALISIS IMPLEMENTASI SISTEM INFORMASI AKUNTANSI PENCATATAN KAS DALAM MENINGKATKAN PENGENDALIAN INTERNAL KASIR PADA PEGADAIAN SYARIAH DI ERA TRANSFORMASI DIGITAL Shelly Silvani; Irfan Sophan Himawan; Tina Kartini
Jurnal Ilmiah Wahana Pendidikan Vol 12 No 10.C (2026): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

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Abstract

This study aims to analyze the implementation of the Cash Recording Accounting Information System (AIS), the cashier internal control system, and the role of AIS in enhancing cashier internal control at PT Pegadaian Syariah CPS Kebonjati Sukabumi. This research employed a qualitative method with a case study approach. Data were collected through interviews, observations, and documentation involving key informants, including the Branch Manager, Appraiser, Cashier, and Collateral Officer. Data analysis was conducted through data reduction, data presentation, and conclusion drawing, supported by triangulation techniques to ensure data validity. The results indicate that the implementation of the Cash Recording Accounting Information System has been carried out effectively through an integrated digital system in cash receipt and cash disbursement processes. The cashier internal control system has also been properly implemented through segregation of duties, transaction authorization, managerial supervision, and system access restrictions based on user authority. Furthermore, the implementation of the Accounting Information System has proven effective in improving cashier internal control by reducing recording errors, increasing transaction transparency, and strengthening supervision of cash-related activities. Therefore, the Cash Recording Accounting Information System plays a significant role in supporting more effective cashier internal control at PT Pegadaian Syariah CPS Kebonjati Sukabumi in the era of digital transformation
ANALISIS PENERAPAN SISTEM AKUNTANSI GADAI EMAS (RAHN) BERDASARKAN PRINSIP AKUNTANSI SYARIAH PADA PEGADAIAN SYARIAH Rindi Antika; Tina Kartini; Iqbal Noor
Jurnal Ilmiah Wahana Pendidikan Vol 12 No 10.D (2026): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

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Abstract

This study aims to analyze the implementation of the gold-backed pawn (rahn) accounting system and Sharia accounting principles, as well as the challenges and solutions associated with this implementation at the Kebonjati Sukabumi branch of PT Pegadaian Syariah. The study employs a qualitative method with a case study approach. Data were collected through interviews, observation, and document review involving six informants: the Branch Manager, Appraiser, Cashier, Vault Custodian/Warehouse Officer, and two customers utilizing the gold-backed pawn service. Data analysis was conducted through data reduction, data presentation, and conclusion drawing, while data credibility was verified using source and technique triangulation. Research findings indicate that the implementation of the gold-backed pawn (rahn) accounting system adheres to established operational mechanisms, covering the recognition, measurement, recording, presentation, and disclosure of transactions. This implementation aligns with relevant Sharia-compliant Financial Accounting Standards (PSAK Syariah) and DSN-MUI Fatwas No. 25 and No. 26 of 2002, while upholding principles of fairness, transparency, and social responsibility. Interviews with customers reveal that information regarding appraised value, service fees (ujrah), rights and obligations, and repayment procedures is clearly communicated, thereby supporting the principles of transparency and fairness in transactions. Although challenges such as customer complaints, system disruptions, and difficulties in verifying gold authenticity were encountered, they were successfully managed through the application of Standard Operating Procedures (SOPs). Consequently, the implementation of the gold-backed pawn (rahn) accounting system at Pegadaian Syariah (Kebonjati Sukabumi Branch) complies with Sharia accounting principles and applicable regulations. Keywords: Sharia Accounting, Gold Pawn (Rahn), Sharia Pawn, Sharia Accounting Principles, Sharia Financial Accounting Standards (PSAK)
Co-Authors Ade Sudarma Adisti Aprilian Aldi Febriansyah Andri Indrawan Carnel Maulia Anderista Putri Elan Eriswanto Iqbal Noor Irfan Sophan Irfan Sophan Himawan Napiza, Fillia Rahmawati Rindi Antika Shelly Silvani Siti Rahmah Rohilah Venita Sofiani