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All Journal Riset Ilmu Manajemen Bisnis dan Akuntansi JURNAL SOSIAL TERAPAN (JSTR)
Aqil Siraj
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Penerapan Program Pengendalian Internal terhadap Biaya Dibayar Dimuka oleh Kap XYZ Aqil Siraj; Fawwaz Ahmad Kazhimi; Affandi Nur Sidiq; Muhammad Fanar Pamungkas Al Jogja; Ridwan Zulpi Agha
Jurnal Rimba Riset Ilmu manajemen Bisnis dan Akuntansi Vol. 3 No. 4 (2025): November : Riset Ilmu Manajemen Bisnis dan Akuntansi
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/rimba.v3i4.2364

Abstract

Internal control plays a crucial role in ensuring the reliability of financial reporting and the effectiveness of a company’s operations. One account that requires special attention is prepaid expenses, as its recognition and amortization may lead to misstatements if not properly executed. This study aims to analyze the implementation of internal control over prepaid expense accounts from the perspective of external auditors at Public Accounting Firm XYZ. The research employs a qualitative descriptive method through semi-structured interviews with auditors and examination of supporting documents related to the internal control system. The results indicate that internal control has been implemented through payment authorization procedures, verification of supporting documents, and testing of amortization allocations. However, weaknesses remain, including limited staff understanding of expense allocation policies and inadequate segregation of duties, which increase the risk of material misstatement. The findings highlight the importance of enhancing staff competence, establishing consistent amortization policies, and utilizing technology-based accounting systems to strengthen the effectiveness of internal controls and the reliability of financial reporting.
Pengembangan Sistem Basis Data Menggunakan Microsoft Access untuk Manajemen Data Pelanggan, Produk, dan Transaksi di PT Bumi Gita Serehpati Koko, Tri Koko Apanugra; Aqil Siraj; Rafika Chairani; Indy Ramadhani Putri Pountung; Muhammad Hasbi
Jurnal Sosial Terapan Vol 3 No 2 (2025): Jurnal Sosial Terapan, Volume 3 No.2 Desember 2025
Publisher : IPB University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29244/b7skdm09

Abstract

Penelitian ini bertujuan untuk merancang dan mengembangkan sistem basis data terintegrasi menggunakan Microsoft Access guna mengelola data pelanggan, produk, dan transaksi di PT Bumi Gita Serehpati, sebuah perusahaan industri pengolahan bahan alami. Metode yang digunakan adalah deskriptif kualitatif melalui wawancara, observasi, dan dokumentasi untuk mengidentifikasi kebutuhan pengguna. Hasilnya adalah sistem basis data yang dirancang berdasarkan Entity Relationship Diagram (ERD) dan diimplementasikan menggunakan pendekatan Rapid Application Development (RAD). Sistem mencakup fitur Form input, query, relationship antar tabel, hingga laporan otomatis yang mendukung efisiensi operasional dan akurasi pencatatan data. Penerapan sistem ini terbukti mempermudah proses pelaporan, meningkatkan kecepatan pencatatan transaksi, serta mengurangi risiko kesalahan administratif. Sistem ini juga berpotensi menjadi model bagi pengembangan sistem serupa di sektor usaha kecil menengah lainnya.
Co-Authors Affandi Nur Sidiq Fawwaz Ahmad Kazhimi Indy Ramadhani Putri Pountung Koko, Tri Koko Apanugra Muhammad Fanar Pamungkas Al Jogja Muhammad Hasbi Rafika Chairani Ridwan Zulpi Agha