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ACCOUNTS RECEIVABLE AND INVENTORY ACCOUNTING IN SUPPORTING REGIONAL FINANCIAL TRANSPRANCY (CASE STUDY OF NORTH ACEH DISTRICT GOVERNMENT IN 2021) Muammar Kaddhafi; Sri Dewi Wahyuni; Aura Humayrah; Ulfa Zuhra
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 4 No. 5 (2025): APRIL
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijset.v4i8.797

Abstract

Receivables and inventory are two important elements in financial statements that affect the financial health of a company. Effective management and accurate recording are essential to improve transparency and reliability of financial statements. This article aims to analyze the recognition, presentation, and evaluation of the efficiency of receivables and inventory based on the financial statements of the North Aceh Regency Government in 2021. The research method used is a literature review with a qualitative descriptive approach with a document study approach. The results of the study indicate that the management of receivables, especially tax receivables and other PAD, still requires improvement in terms of collection and control. Meanwhile, inventory management shows good efficiency with optimal turnover. The application of receivables and inventory accounting in accordance with Government Accounting Standards (SAP) can improve the quality of transparency and accountability of regional finances.
Implementation of the Stunting Supplemental Feeding Program in Samataring Village, Sinjai Regency Syamsiah Hasyim; Khairul Insan; Usnida Umar; Ulfa Zuhra
Socio-Economic and Humanistic Aspects for Township and Industry Vol. 3 No. 4 (2025): Socio-Economic and Humanistic Aspects for Township and Industry
Publisher : Tinta Emas Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59535/sehati.v3i4.611

Abstract

This study aims to analyze the implementation of the Supplementary Feeding Program (PMT) for stunted toddlers in Samataring Village, East Sinjai District, Sinjai Regency, using Edward III’s theory covering four indicators: communication, resources, disposition, and bureaucratic structure. The research employed a descriptive qualitative method with data collected through interviews, observations, and documentation. The findings reveal that the PMT program in Samataring Village has been implemented fairly well. Communication between nutrition officers, posyandu cadres, and the community is carried out directly during posyandu activities and through indirect communication channels. Human resources are adequate, although supporting facilities and infrastructure need improvement. The implementers show a strong commitment to the program, while the bureaucratic structure functions effectively despite the absence of a formal organizational chart. The study implies the need to strengthen facilities and infrastructure, as well as to improve the variety of PMT menus to enhance program effectiveness. Recommendations include increasing local government support, optimizing the role of cadres, and developing innovative nutrition education strategies.