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All Journal Jurnal Akuntansi AKTIVA Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Pengabdian Masyarakat, Akuntansi, Bisnis & Ekonomi (JPMABE)
Husni Mubarok, Muhammad
Unknown Affiliation
Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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DETERMINAN PENGELOLAAN DANA DESA DI KECAMATAN RUPIT PROVINSI SUMATERA SELATAN AL-Fiansyah, Rafi; Oktarida, Anggeraini; Husni Mubarok, Muhammad
Jurnal Akuntansi AKTIVA Vol. 6 No. 2 (2025): Oktober
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuntansi.v6i2.10511

Abstract

The aim of this research is to determine the influence of Apparatus Competence, Accountability and the Government's Internal Control System on Village Fund Management in Rupit District. The population in this study were 16 villages in Rupit District. This research used a saturated sampling technique with 64 respondents. Data was collected by distributing questionnaires directly to respondents. The data analysis technique used is multiple linear regression with the help of SPSS 29 software. The results of this research show that Apparatus Competence, Accountability and the Government's Internal Control System partially and simultaneously have a positive and significant effect on Village Fund Management. The Adjusted R Square value is 0.621, which means that Apparatus Competence, Accountability and the Government's Internal Control System have an influence of 62.1% on Village Fund Management.
Faktor-Faktor yang Mempengaruhi Budgetary Slack pada Organisasi Perangkat Daerah Provinsi Sumatera Selatan Kartika Rahayu, Tri; Sopiyan AR; Husni Mubarok, Muhammad
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 4 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i4.861

Abstract

This relselarch aims to deltelrminel thel influlelncel of buldgelt elmphasis and sellf-elstelelm on buldgeltary slack in Relgional Apparatuls Organizations in Soulth Sulmatra Provincel. This typel of relselarch is qulantitativel relselarch. Thel relselarch was condulcteld ulsing a pulrposivel sampling telchniqulel on 39 Relgional Apparatuls Organizations of Soulth Sulmatra Provincel. Thel relselarch samplel was 117 peloplel consisting of thel Helad of OPD, Helad of thel Financel Sulb-Division, and Helad of thel Planning Sulb-Division. This relselarch data ulsels primary data collelcteld throulgh qulelstionnairels and obtaineld 98 qulelstionnairel data which can bel procelsseld ulsing mulltiplel linelar relgrelssion analysis with thel hellp of thel SPSS velrsion 26 program. Thel relsullts of thel relselarch can bel concluldeld that: (1) buldgelt elmphasis has a positivel and significant elffelct on buldgeltary slack in Soulth Sulmatra Provincel Relgional Apparatuls Organization; (2) sellf-elstelelm has a positivel and significant elffelct on buldgeltary slack in thel Relgional Apparatuls Organizations of Soulth Sulmatra Provincel; (3) buldgelt elmphasis and sellf-elstelelm togelthelr havel a positivel and significant elffelct on buldgeltary slack in Soulth Sulmatra Provincel Relgional Apparatuls Organizations.
PERANCANGAN SISTEM INFORMASI AKUNTANSI PENJUALAN TUNAI PADA APOTEK SALWA Tri Utami, Dita; Husni Mubarok, Muhammad; Nurhasanah
Jurnal Pengabdian Masyarakat Akuntansi, Bisnis & Ekonomi Vol 4 No 2 (2026): Jurnal Pengabdian Masyarakat Akuntansi Bisnis dan Ekonomi (JPMABE)
Publisher : Jurusan Akuntansi Politeknik Negeri Sriwijaya Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Laporan ini membahas perancangan sistem informasi akuntansi penjualan tunai pada Apotek Salwa menggunakan Microsoft Acces. Tujuan dari perancangan ini adalah untuk membantu mempercepat, mempermudah, dan meningkatkan akurasi dalam proses pencatatan transaksi penjualan tunai, serta mengurangi potensi kesalahan yang sering terjadi pada sistem manual. Metode pengumpulan data dilakukan melalui wawancara observasi, dan dokumentasi. Berdasarkan data yang diperoleh, ditemukan bahwa Apotek Salwa masih menggunakan pencatatan manual dengan buku tulis, yang seringkali menyebabkan kesalahan pencatatan, keterlambatan informasi, dan kesulitan dalam mengetahui jumlah stok secara real- time. Permasalahan ini berdampak pada lambatnya proses pengambilan keputusan. Oleh karena itu, penulis merancang sistem informasi akuntansi penjualan tunai berbasis Microsoft Acces melalui tahapan analisis kebutuhan, identifikasi kelemahan sisem lama, perancangan aplikasi, hingga pengujian sistem. Aplikasi yang dihasilkan menyediakan fitur seperti pencetakan bukti pembayaran (struk), laporan penjualan, dan laporan stok barang. Penulis menyarankan agar Apotek Salwa mengimplementasikan sistem ini secara terkomputerisasi dan mempertimbangkan pengembangannya untuk kebutuhan di masa mendatang.
Co-Authors AL-Fiansyah, Rafi Kartika Rahayu, Tri Nurhasanah Oktarida, Anggeraini Sopiyan AR Tri Utami, Dita