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All Journal Jati Emas (Jurnal Aplikasi Teknik dan Pengabdian Masyarakat)
Dwi Anggarani
Universitas Widya Gama Malang
Agriculture, Biological Sciences & Forestry Economics, Econometrics & Finance Engineering Public Health Social Sciences

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A Study of Internal Control Elements in PT. Guardian Pharmatama Employee Payroll Procedures : Kajian Unsur Pengendalian Internal pada Prosedur Penggajian Karyawan PT. Guardian Pharmatama Annisa Sekar Khatulis Tiwi; Dwi Anggarani; Hartini Prasetyaning Pawestri
JATI EMAS (Jurnal Aplikasi Teknik dan Pengabdian Masyarakat) Vol. 10 No. 1 (2026): Jati Emas (Jurnal Aplikasi Teknik dan Pengabdian Masyarakat)
Publisher : DPD Jatim Perkumpulan Dosen Indonesia Semesta

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Abstract

This case study aims to determine how internal control is implemented in employee payroll procedures at PT. Guardian Pharmatama. The methods used are documentation, observation, and interviews. The analysis method used is descriptive qualitative analysis by describing and explaining the results of the case study in accordance with the theoretical basis. The results of this case study provide the conclusion that the implementation of internal control in employee payroll procedures at PT. Guardian Pharmatama cannot be said to be optimal even though the implementation of internal control is generally in accordance with the theoretical basis. This is because there are still weaknesses found in the implementation of internal control. The employee payroll procedure does not use the attendance recording function at the company. The attendance recording function at the company is not separate from the operational function. The recommendation given is to implement electronic attendance recording so that employee attendance is recorded directly.
Profit Planning Case Study Using Break Event Point Analysis at the Lucky Fried Chicken MSME in Blitar Regency: Studi Kasus Perencanaan Laba Menggunakan Analisis Break Event Point Pada UMKM Ayam Geprek Lucky Di Kabupaten Blitar Linda Puspita Dewi; Dwi Anggarani; Khojanah Hasan
JATI EMAS (Jurnal Aplikasi Teknik dan Pengabdian Masyarakat) Vol. 10 No. 2 (2026): Jati Emas (Jurnal Aplikasi Teknik dan Pengabdian Masyarakat)
Publisher : DPD Jatim Perkumpulan Dosen Indonesia Semesta

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Abstract

This case study is based on the situation of culinary MSMEs facing fluctuations in raw material prices and changes in market demand, which affect profit stability. This situation requires financial planning based on quantitative analysis. The Break Even Point (BEP) is used to determine minimum sales limits and profit targets. The case study was conducted on the Ayam Geprek Lucky MSME (Micro, Small, and Medium Enterprises) in Blitar Regency through interviews, observations, and documentation. The results indicate that fixed and variable costs influence business performance. The BEP has proven effective as a basis for pricing, production planning, and cost control. Practically, the study results provide an applicable model for MSMEs in managing cost structures, setting sales targets, and developing contribution margin-based pricing strategies.
Co-Authors Annisa Sekar Khatulis Tiwi Hartini Prasetyaning Pawestri Khojanah Hasan Linda Puspita Dewi