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All Journal Jurnal Ekonomi dan Bisnis GROWTH (JEBG) Jurnal Mahasiswa Entrepreneur
Septiana, Nur Laila
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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.
LITERASI DIGITAL SERTA PERANANNYA DALAM MENINGKATKAN PEREKONOMIAN RAKYAT DI SITUBONDO Nadira, Alfisatun; Nurholifah, Siti; Musleh, Musleh; Septiana, Nur Laila
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.v4i11.7595

Abstract

This study investigates how digital literacy contributes to strengthening community economic development in Situbondo. The rapid advancement of information and communication technology has reshaped how people access information, perform transactions, manage businesses, and utilize public services. Despite the widespread availability of smartphones, digital literacy levels in Situbondo remain uneven and largely basic. Limited understanding of digital security, online transactions, and the economic use of digital tools prevents the community from fully benefiting from digital transformation. Using a qualitative descriptive method, data were gathered from observations, reports, and relevant literature to examine digital literacy levels, economic conditions, barriers to digital transactions, and their relationship with community economic activities. The findings reveal that digitalization has begun to support local economic growth, particularly among MSMEs that employ digital platforms for marketing and business operations. However, challenges persist, including unstable internet access, low digital skills, concerns over privacy and fraud, and insufficient knowledge of digital financial services. These issues reduce public trust in adopting digital transactions. The study also demonstrates a positive relationship between higher levels of digital literacy and increased participation in digital economic activities. Individuals with stronger digital competencies tend to expand their market reach, improve operational efficiency, and unlock greater income opportunities. Overall, enhancing digital literacy is crucial for advancing economic empowerment in Situbondo. Continuous training, improved infrastructure, and targeted support for MSMEs are necessary to maximize the benefits of digital transformation and strengthen the region’s economic resilience.
Co-Authors Ardhya Yudistira Adi Nanggala Ihsan, Ahmat Muniril Musleh, Musleh Nadira, Alfisatun Nurholifah, Siti Putra, Dony Anugerah Rafliansyah, Mohammad Nanda Ramadhani, Alif Farhan