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All Journal Jurnal Ekonomi dan Bisnis GROWTH (JEBG) Jurnal Mahasiswa Entrepreneur
Ihsan, Ahmat Muniril
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Economics, Econometrics & Finance Electrical & Electronics Engineering Social Sciences

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ANALISIS SISTEM INFORMASI AKUNTANSI SIKLUS PENGELUARAN KAS PADA PT DAPUR SEHATI FOOD Nanggala, Ardhya Yudistira Adi; Ihsan, Ahmat Muniril; Nurholifah, Siti; Putra, Dony Anugerah; Ramadhani, Alif Farhan; Rafliansyah, Mohammad Nanda; Septiana, Nur Laila
Growth Vol 23 No 1 (2025): MEI
Publisher : Relawan Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36841/growth-journal.v23i1.6649

Abstract

This study was conducted to determine the flow of the accounting information system in the cash disbursement cycle at PT Dapur Sehati Food. The main focus of the study is to describe the cash disbursement process that occurs in the company and identify the units involved in the cycle. This study uses a qualitative approach with a descriptive method, where data is collected through observation and documentation of the cash disbursement procedure in the company. The results of the study indicate that the cash disbursement cycle at PT Dapur Sehati Food consists of several stages, starting from purchase requests, receipt of goods, making payment documents, to the process of recording transactions in the accounting system. Each stage is carried out by sections that have their own roles, such as the warehouse section, finance section, and accounting section. This study provides a comprehensive overview of how the accounting information system plays a role in recording and managing the cash disbursement process in the company.
SIKLUS PENGELUARAN KAS PT DAPUR SEHATI FOOD : ANALISIS PENERAPAN SISTEM INFORMASI AKUNTANSI Nanggala, Ardhya Yudistira Adi; Ihsan, Ahmat Muniril; Nurholifah, Siti; Putra, Dony Anugerah; Ramadhani, Alif Farhan; Rafliansyah, Mohammad Nanda; Septiana, Nur Laila
Growth Vol 23 No 1 (2025): MEI
Publisher : Relawan Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36841/growth-journal.v23i1.6939

Abstract

This study was conducted to determine the flow of the accounting information system in the cash disbursement cycle at PT Dapur Sehati Food. The main focus of the study is to describe the cash disbursement process that occurs in the company and identify the units involved in the cycle. This study uses a qualitative approach with a descriptive method, where data is collected through observation and documentation of the cash disbursement procedure in the company. The results of the study indicate that the cash disbursement cycle at PT Dapur Sehati Food consists of several stages, starting from purchase requests, receipt of goods, making payment documents, to the process of recording transactions in the accounting system. Each stage is carried out by sections that have their own roles, such as the warehouse section, finance section, and accounting section. This study provides a comprehensive overview of how the accounting information system plays a role in recording and managing the cash disbursement process in the company.
FAKTOR PENGHAMBAT DIGITALISASI PEMASARAN DAN KEUANGAN UMKM DI KABUPATEN SITUBONDO Ihsan, Ahmat Muniril; Quraisy, Moch. Nabil; Putra, Donny Anugrah; Masruro, Inayatul
Jurnal Mahasiswa Entrepreneurship (JME) Vol 4 No 11 (2025): NOVEMBER 2025
Publisher : Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36841/jme.v4i11.7596

Abstract

Digital transformation has become a crucial driver for strengthening the competitiveness of micro, small, and medium enterprises (MSMEs) in Indonesia. Nevertheless, the process of digitalizing marketing and financial management among MSMEs in Situbondo Regency continues to face multiple structural and behavioral challenges. This study aims to analyze the key factors hindering digitalization, focusing on five main aspects: human resources and digital literacy, infrastructure and technology, the development of online marketing, local government support, and barriers to financial digitalization. A qualitative descriptive method was employed, referring to the theoretical frameworks. Data were collected through document review, and an extensive literature study from academic journals, statistical reports, and government publications. The data analysis followed the stages of reduction, presentation, and interpretation to derive an in-depth understanding of MSME digitalization barriers within the local socio-economic context. The findings reveal that low levels of digital and financial literacy, limited internet infrastructure, outdated technological devices, and the absence of consistent government mentoring programs remain the dominant obstacles to digital transformation. Furthermore, online marketing practices are still basic, and financial digitalization is constrained by limited trust in data security and inadequate knowledge of digital payment systems. These results highlight that successful digital transformation requires more than technological readiness—it demands human-capital strengthening, equitable infrastructure, continuous capacity-building, and collaborative governance involving government, academia, private sectors, and communities to foster an inclusive and sustainable MSME digital ecosystem in Situbondo Regency.
Co-Authors Ardhya Yudistira Adi Nanggala Masruro, Inayatul Nurholifah, Siti Putra, Donny Anugrah Putra, Dony Anugerah Quraisy, Moch. Nabil Rafliansyah, Mohammad Nanda Ramadhani, Alif Farhan Septiana, Nur Laila