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All Journal Journal of Business Transformation and Strategy Khidmah Nusantara
Ranti Permata Sari
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Humanities Economics, Econometrics & Finance Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences

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Accounts Receivable Accounting System at PT. Ahsan Farma Medika Banjarmasin Ranti Permata Sari; Sirajudin; Hikmahwati
Journal of Business Transformation and Strategy Vol. 2 No. 1 (2025): Journal of Business Transformation and Strategy
Publisher : Magister Administrasi Bisnis ULM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/jbts.22i1.62

Abstract

Abstract: PT Ahsan Farma Medika is a PBF (pharmaceutical wholesaler) engaged in the pharmaceutical sector which is a distributor of drug sales. This study aims to analyze and design a receivables accounting system at PT Ahsan Farma Medika Banjarmasin. This research uses qualitative research and uses a descriptive approach. The data sources used are primary data sources in the form of accounts receivable processes and procedures obtained from interviews, and secondary data in the form of a brief history, organizational structure, and documents related to the accounts receivable accounting system of PT Ahsan Farma Medika Banjarmasin. This research uses the interview method, documentation method and observation method to obtain the data. The results showed that PT Ahsan Farma Medika has not fully met the requirements of a good system. This can be seen from the absence of separation of functions, namely the credit function in charge of making decisions and the accounting function carried out by one person, then the accounting records and documents used have not implemented a sales return journal, general journal, cash receipt journal, credit memo, and memorial evidence. So, to meet the requirements of a good system, it is necessary to design an accounts receivable accounting system as an alternative to further optimize the accounts receivable accounting system.   Keywords: Accounting System, Accounts Receivable, PT. Ahsan Farma Medika Banjarmasin
Membangun Pola Asuh Anak di Era Digital Melalui Strategi Problem Solving Achmad Fadlan; Lega Hidayati; Ranti Permata Sari; Mourent Aulia Abadi
Khidmah Nusantara Vol. 2 No. 1 (2025): Agustus 2025
Publisher : CV.RIZANIA MEDIA PRATAMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69533/z5axhd88

Abstract

Peran Orang Tua dalam Membimbing Anak di Era Digital ini membahas tentang pentingnya peran orang tua dalam mengarahkan anak-anaknya dalam penggunaan teknologi digital. Pengabdian ini dilakukan di Perumahan Aston Villa, Desa Mendalo Darat, Kabupaten Muaro Jambi, Pengabdian ini bertujuan untuk meningkatkan kesadaran dan kepedulian orang tua dalam membimbing anak-anaknya di era digital. Hasil penelitian menunjukkan bahwa orang tua di Perumahan Aston Villa memiliki kesadaran dan kepedulian yang tinggi dalam mengarahkan anak-anaknya dalam penggunaan teknologi digital. Mereka tidak hanya membatasi, tetapi juga melakukan pendekatan yang lebih mendidik dan komunikatif untuk mencegah dampak negatif dari game online dan teknologi digital lainnya. Penelitian ini juga menekankan pentingnya komunikasi terbuka, pemberian contoh positif, dan pendampingan penggunaan teknologi dalam pengasuhan digital. Hasil evaluasi menunjukkan bahwa sebagian besar peserta (75%) memahami materi yang disampaikan, namun masih terdapat audiens (25%) yang membutuhkan pendampingan lebih lanjut untuk memahami dan menerapkan strategi pengasuhan digital secara optimal.
Co-Authors Achmad Fadlan Hikmahwati Lega Hidayati Mourent Aulia Abadi Sirajudin