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p-Index From 2021 - 2026
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All Journal Advances: Jurnal Ekonomi & Bisnis Greenation International Journal of Economics and Accounting
Sukmana, Sina Delphia
Unknown Affiliation
Economics, Econometrics & Finance

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A Study of Feminine Accounting in Household Financial Management Practices: A Case Study of Housewives in RT 005 RW 006, Kelurahan Gumuruh Kodariah, Siti; Riansyah Putra, Ricky; Noor, H. Qur'ani; Sukmana, Sina Delphia
Greenation International Journal of Economics and Accounting Vol. 2 No. 4 (2024): Greenation International Journal of Economics and Accounting (December 2024 - F
Publisher : Greenation Research & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/gijea.v2i4.278

Abstract

This research aims to explore the adaptation of feminine accounting in household financial management practices among housewives in RT 005 RW 006 Kelurahan Gumuruh. A qualitative approach using case study methods was employed to understand how feminine accounting can create a more inclusive and gender-responsive financial management system. Data were collected through interviews, observations, and document analysis. The results show that feminine accounting enables more equitable and gender-sensitive household financial management. Additionally, the adaptation of feminine accounting supports family welfare by enhancing women's participation in financial decision-making. This study recommends training and education on feminine accounting to strengthen housewives' roles in effectively managing family finances.  
Evaluate the Effectiveness of the Inventory Accounting Information System in Supporting Internal Control Sukmana, Sina Delphia; Wijaya, Henryanto
Advances: Jurnal Ekonomi & Bisnis Vol. 4 No. 3 (2026): May - June
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/ajeb.v4i3.811

Abstract

Purpose: This study aims to evaluate the effectiveness of the inventory accounting information system in supporting internal controls at PT Harapan Indah, which still uses manual and semi-computerized systems. Research Method: This study employed a qualitative descriptive case study design. Data were collected through interviews, observations, and documentation from five informants, including members of the accounting and financial management departments and warehouse staff. Data analysis was conducted through data reduction, thematic coding, data presentation, and the drawing of conclusions using the COSO Internal Control Integrated Framework and the Information System Success Model. Results and Discussion: The research findings indicate that the inventory accounting information system has supported the company’s operational activities; however, its effectiveness in supporting internal controls remains moderate. Key weaknesses include a lack of system integration, access restrictions, audit trails, and documented risk assessment procedures. Implications: This study underscores the importance of integrating digital systems and strengthening risk-based internal controls. Originality: The novelty of this research lies in integrating the COSO framework and the Information System Success Model in the context of semi-computerized systems.
Co-Authors Henryanto Wijaya Kodariah, Siti Noor, H. Qur'ani Riansyah Putra, Ricky