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All Journal Ilomata International Journal of Management Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan
Widya Yunisa
Universitas Islam Negeri Sumatera Utara
Economics, Econometrics & Finance Social Sciences Other

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Analysis Of Internal Control Of The Cash Management System In Medan Mayor's Office Widya Yunisa; Rahmat Daim Harahap
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 4 No. 4 (2023): Oktober
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v4i4.1389

Abstract

This study aims to analyze the internal control implemented in the cash management system at the Medan Mayor's Office. Internal control is a series of actions implemented within an organization to protect assets, ensure the accuracy and reliability of financial information, and promote operational effectiveness and efficiency. In the context of cash management at the Medan Mayor's Office, internal control has an important role in maintaining the integrity and reliability of the cash management process in a timely and accurate manner. The problems identified in this study include several aspects related to internal control in the cash management system. First, aspects of inadequate segregation of duties and responsibilities can result in potential errors and abuse. Second, unclear and nonstandardized policies and procedures can hinder the efficiency and transparency of cash management. Third, the lack of effective oversight and monitoring can increase the risk of inaccuracies and cash losses. Fourth, information systems that are not well integrated can hinder the accessibility and reliability of financial data.
Analysis of Accounting Treatment for Musyarakah Financing in Capital Loan Transactions to Buy a House at Bank Syariah Indonesia KCP Medan Djuanda Widya Yunisa; Rahmat Daim Harahap; Syawla Andina Auliya; Jihan Reswita; Faras Abiyu Zhafran; Anggun Debana Maharani
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 4 No. 4 (2023): Oktober
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v4i4.1451

Abstract

Contribution: Where can this research be useful? Name the area, discipline, and so on. This study aims to analyze the accounting treatment of Musyarakah financing in home buying capital loan transactions at Bank Syariah Indonesia KCP Medan Djuanda. The method used is a qualitative approach with data collection techniques through interviews and documents. The results show that Bank Syariah Indonesia uses Sharia principles in conducting Musyarakah financing transactions, such as feasibility checks, asset selection, financing according to the percentage of ownership, sharing of profits and losses according to the proportion of ownership, payment of principal installments and periodic profit sharing. In addition, Bank Syariah Indonesia also carries out Sharia supervision duties through the Sharia Supervisory Board and the Sharia Supervisory Division. However, several obstacles were also found in the process of borrowing capital to buy a house with Musyarakah financing, such as a lack of competent human resources, a lack of public understanding of Islamic financing products, and differences in perceptions between Indonesian Islamic Banks and customers regarding the benefits and risks of Musyarakah financing products. The implementation of Musyarakah financing must be carried out carefully and transparently in order to create trust from the public. The results of the study show that Bank Syariah Indonesia applies accounting principles that are in accordance with sharia principles in providing Musyarakah financing. The accounting treatment carried out includes recording transactions, profit and loss sharing, and financing settlements. Recording of transactions is carried out using special accounts for Musyarakah financing, while the distribution of profits and losses uses the principles agreed upon at the beginning of the transaction..
Analysis of Cash Flow Statements Using Sharia Accounting Principles as a Tool for Measuring Investment Decisions Widya Yunisa; Kamilah K; Yenni Samri Juliati Nasution
Ilomata International Journal of Management Vol. 5 No. 4 (2024): October 2024
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijjm.v5i4.1231

Abstract

The purpose of this study was to determine the application of sharia accounting principles in analyzing cash flow statements can be used as an effective tool for measuring and making investment decision decisions at PT Adhi Karya (Persero) Tbk. This research uses a qualitative approach with descriptive methods. Data obtained from the company's cash flow statement in the period 2019-2023. The results of the analysis of the cash flow statement at PT Adhi Karya (Persero) Tbk show the use of the ratio analysis method, by paying attention to several key ratios. Liquidity ratios, such as Operating Cash Flow (OCF), show figures of 2%, 5%, 5%, 5%, 0%. The Funds Flow Coverage Ratio (CAD) has values of 1.61 times, 0.70 times, 0.89 times, 0.85 times, 0.81 times. The ratio of Operating Cash Flow to Interest (OCF) has a value of 2.62 times, 3.77 times, 3.57 times, 3.48 times, 2.54 times. The Capital Expenditure (CPE) ratio reached 2,136.60 times, 5,395.08 times, 3,770.59 times, 1,296.07 times, 273.36 times. Meanwhile, the Total Debt (TH) ratio ranged from 2%, 4%, 4%, 4%, 0%. In addition, the results of the Cash Flow Adequacy Flexibility Ratio (ACC) show values of 0.020 times, -0.015 times, -0.004 times, -0.006 times, -0.012 times. From this analysis, investment decisions can be made based on the performance of the cash flow statement of PT Adhi Karya (Persero) Tbk, indicating that the company's financial reporting reflects compliance with Islamic accounting principles. Fairness and accountability in the company's liquidity reflect accountability.
Co-Authors Anggun Debana Maharani Faras Abiyu Zhafran Jihan Reswita Kamilah, K Rahmat Daim Harahap Syawla Andina Auliya Yenni Samri Juliati Nasution