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All Journal INCOME: Indonesian Journal of Community Service and Engagement Jurnal Projemen UNIPA
Pare, Klemensia
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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ANALISIS SISTEM INFORMASI AKUNTANSI PENJUALAN TUNAI BAHAN BAKAR MINYAK (BBM) PADA SPBU 54.861.02 PT BOLAWOLON Pare, Klemensia; Nona Dince, Maria; Niken Aurelia, Pipiet
Jurnal Projemen UNIPA Vol. 12 No. 3 (2025): September : Jurnal Projemen UNIPA
Publisher : Universitas Nusa Nipa Maumere

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59603/projemen.v12i3.1089

Abstract

This research was conducted at Public Fuel Filling Station (Stasiun Pengisian Bahan Bakar Umum/SPBU)54.861.02 PT Bolawolon with the objective of analyzing the accounting information system for cash sales of Fuel Oil (Bahan Bakar Minyak). This study employed a qualitative approach with a descriptive method. Data were collected through observation, interviews, and documentation. The findings revealed that task overlapping still occurred, as operators also performed sales, cash handling, and delivery functions, while the manager also undertook warehouse and accounting functions. In addition, the documentation used was still limited to fuel purchase recommendation letters, purchase receipts, and bank deposit slips. The accounting records were also incomplete, covering, only sales journals and cash receipts, while calculations continued to be performed manually. Although most cash sales procedures had been implemented, the recording of the cost of goods sold had not yet been carried out.
Implementasi Akuntansi Lingkungan pada Industri Pabrik Luga, Lusia Rechylia; Renggo, Febriani Santika; Mayanes, Angelita; Pare, Klemensia
INCOME: Indonesian Journal of Community Service and Engagement Vol 2 No 4 (2023)
Publisher : EDUPEDIA Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56855/income.v2i4.829

Abstract

Implementation of the Implementation of Environmental Accounting related to waste processing costs at Mr. Budi Nuryanto's tofu factory as a form of responsibility for community service. In carrying out their business activities, there is a problem faced by business actors, namely not understanding the importance of implementing environmental accounting for business continuity, especially related to the costs of processing factory waste. The aim of this community service activity is to help business actors understand the importance of implementing environmental accounting in tofu factories, especially regarding waste processing costs. The method used in PKM is Skill Training or skills training which is training that is often found in various organizations.Based on the results obtained from the activities, business actors realize how important it is to implement environmental accounting regarding waste processing costs which can also be used as income. This can be seen in the presentation of waste processing costs. Keywords: Environmental Accounting, waste processing costs
Co-Authors Luga, Lusia Rechylia Mayanes, Angelita Niken Aurelia, Pipiet Nona Dince, Maria Renggo, Febriani Santika