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p-Index From 2021 - 2026
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This Author published in this journals
All Journal Jurnal Mediakita : Jurnal Komunikasi dan Penyiaran Islam IECON: International Economics and Business Conference
Muhammad Irawan Saputra
Unknown Affiliation
Religion Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Social Sciences

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The Contribution of Cash Receipts Accounting Information Systems in Strengthening Internal Control (Study on PT. KLN) Duwi Rahayu; Herman Ernandi; Muhammad Irawan Saputra
IECON: International Economics and Business Conference Vol. 3 No. 2 (2025): International Conference on Economics and Business (IECON-3)
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/pbsh4m27

Abstract

This research examines how the cash receipts accounting information system contributes to strengthening internal controls at PT KLN, while evaluating the consistency of the company's practices with accounting theory and internal control standards. The study aims to provide insights for assessing and proposing enhancements to the system. Using a qualitative approach, data was gathered through interviews, documentation reviews, and observations. Technique triangulation was applied to ensure data validity, and analysis was conducted through data reduction, presentation, and conclusion formulation. The findings indicate that PT KLN's cash receipts accounting information system has not reached optimal performance, primarily due to the absence of a well-defined process flow diagram. Furthermore, internal control weaknesses persist, especially in the organizational structure, where a disconnect between administrative and financial roles hinders efficiency and accountability, necessitating corrective measures.
Online Media Framing of the East Java MUI Fatwa on ‘Sound Horeg’ Anwari; Syahirul Alim; Shahril Anuar Abdul Ghalim; Muhammad Irawan Saputra
Mediakita Vol. 10 No. 1 (2026): Jurnal Mediakita : Jurnal Komunikasi dan Penyiaran Islam
Publisher : Fakultas Usluhuddin dan Dakwah UIN Syekh Wasil Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30762/mediakita.v10i1.3289

Abstract

This study investigates how digital media construct news narratives surrounding the East Java MUI Fatwa on Sound Horeg using Robert N. Entman’s (1993) framing analysis model. It offers a novel contribution by examining how various online media platforms frame a religious issue with substantial social implications, and how these frames potentially shape public opinion in the digital era. The research analyzes ten national and local online news outlets that reported on the fatwa between July and August 2025, including MUI.or.id, Detik.com, Beritajatim.com, Kontan.co.id, BBC Indonesia, CNBC Indonesia, Kompas.com, Hidayatullah.com, iNews Surabaya, and Kompas.id. Findings reveal three dominant framing patterns: (1) normative-religious, which emphasizes moral and sharia-based legitimacy; (2) policy-technical, focusing on regulatory aspects such as volume and time restrictions; and (3) dialogical-critical, which encourages public debate and negotiation. By integrating framing theory with agenda-setting and social construction of reality perspectives, the study demonstrates how media narratives can influence issue salience and diversify public perspectives. These insights enrich mass communication research, especially by helping to understand the role of media in framing religious topics in contemporary digital discourse.
Co-Authors Anwari Duwi Rahayu Herman Ernandi Shahril Anuar Abdul Ghalim Syahirul Alim