JEA17: Jurnal Ekonomi Akuntansi

REVIEW OF PT SHARK SURYA DISTRIBUTION'S PETTY CASH ACCOUNTING SYSTEM AND SPENDING

Risnawati Kadir — 2024-05-06

Petty Cash is very important to the company's operating activities. Usually used in small nominal transactions that occur every day from the start of the company's operating hours to the end of operating hours. The purpose of this study was to identify the Petty Cash Fund Recording System and the Use of Petty Cash Funds by PT. Shark Surya Distribution. Data collection methods include documentation, interviews, and observation sheets. Descriptive analysis is a data analysis technique. This research found that PT. Shark Surya Distribution uses the Imprest fund system, which records when the initial balance is topped up and when it must be replenished by a small cash fund recording system, as a small shoot fund recording system. Using small cash at PT. Shark Surya Distribution is generally correct; it is simply that certain monies are spent without discrimination and are not recorded in the petty cash financial records information system. The authors suggest that all areas of financial recording and reporting are governed by Required Standard Operating Procedures (SOPs). This SOP should include specific recommendations for tracking petty cash finances as well as strategies for dealing with any discrepancies that may develop.

ANALYSIS OF INTERNAL CONTROL EFFECTIVENESS OF INDIHOME SALES SYSTEM AND CASH RECEIPTS AT PT. TELECOMMUNICATION INDONESIA REGIONAL 5 JATIM BALNUS

Fina Alvionita — 2024-06-27

The purpose of this study was to determine the effectiveness of internal control on the IndiHome sales system and on the cash receipt system at PT Telekomunikasi Indonesia Regional 5 Jatim Balnus. The research method used is a qualitative method with primary and secondary data collection techniques, primary data collection using interview techniques obtained from resource persons of PT. Telkom Regional 5 Jatim Balnus. The research object used is the internal control procedures for IndiHome sales and cash receipts. This study analyzes several factors regarding the application of internal control effectiveness in accordance with the components of internal control according to COSO which includes five components, namely the control environment, risk assessment, control activities, information and communication, and monitoring. The result of this study is the implementation of the effectiveness of internal control over the IndiHome sales system and cash receipts at PT. Telekomunikasi Indonesia Regional 5 Jatim Balnus has been running in accordance with applicable procedures in accordance with company rules.

THE EFFECT OF ONLINE ACCOUNTING APPLICATIONS, ENTREPRENEURIAL COMPETENCIES, AND COMPENSATION ON THE PERFORMANCE OF BOOKKEEPERS IN MSMEs IN SEMARANG CITY

Winarsih winarsih — 2024-06-27

MSMEs have been proven to encourage national economic growth, as seen in MSME players who have the ability to prepare financial statements well and in accordance with financial accounting standards. The research aims to examine the effect of the benefits of online accounting applications, entrepreneurial competence, and compensation on bookkeepers in MSMEs in Semarang City. The research population was all MSMEs in Semarang City in 2020 – 2021. The sample used was 76 respondents. This research used primary data and secondary data in the form of performance assessments, attendance lists, and other supporting data that can be used to support primary data. Data were analyzed using Multiple Linear Regression Analysis. The research results show that online accounting applications, entrepreneurial competence, and compensation have a significant effect on bookkeeping performance in MSMEs in Semarang City. This has the implication that by using online accounting applications, entrepreneurial competencies, and good compensation, it is hoped that MSMEs will be able to make the right management decisions in improving good bookkeeping performance. Furthermore, good bookkeeping performance can be used to make appropriate decisions to increase business sustainability. With these findings, it is hoped that the government will support the development of MSMEs and that they can be managed well and in accordance with regulations set by the local government.

Keywords: Online Accounting Application, Entrepreneurial Competencies, Compensation, Bookkeepers Performance

ANALYSIS OF THE IMPACT OF FINANCIAL RESISTANCE AND FINANCIAL PERFORMANCE ON PT PERTAMINA’S FINANCIAL RESILIENCE DURING THE ECONOMIC CRISIS

Natasha Anjanette Pranata — 2024-06-27

The object of research that we will use is PT. Pertamina is listed on the Indonesian Stock Exchange. The purpose of this study is to determine the impact of resistance and financial performance on the resilience of PT. Pertamina during the economic crisis. This research wasconducted using data in the IDX Annual Report to determine PT PERTAMINA's financial resilience during the economic crisis. Additionally crucial to enhancing the resiliency or soundness of financial institutions is effective risk management. Posing obstacles to the development of financial markets and institutions resilience. To maintain general economic stability and health, it is crucial to strengthen the resilience of financial markets and financial institutions. The findings demonstrate the beneficial influence of financial resilience on economic performance and its potential to lessen the effect of the possibility of a global recession on businesses and the overall economy. The research methodology we

THE EFFECT OF GREEN ACCOUNTING, COMPANY CHARACTERISTICS, OWNERSHIP STRUCTURE, AND GCG ON THE COMPANY'S PERFORMANCE IN THE STEEL SUB-SECTOR LISTED ON THE IDX

Tessa Eka Tania — 2024-07-04

This study investigates the relationship between the use of Green Accounting, company characteristics, ownership structure, and the implementation of Good Corporate Governance (GCG) with company performance in the steel sub-sector on the Indonesia Stock Exchange (IDX). The research method uses a quantitative approach by collecting data from companies in the steel sub-sector listed on the IDX. The main variables considered in this study are Green Accounting practices, company characteristics, ownership structure, and factors related to the implementation of GCG. The results showed no significant effect on all hypotheses used

TOURISM SECTOR ANALYSIS OF ORIGINAL INCOME OF THE GRESIK DISTRICT

Ririt Iriani Sri Setiawati — 2024-07-14

In realizing national development, the central government and local governments also have an important role in the success of national development, so the central government imposes decentralization which aims to provide full discretion to the regions in realizing responsible autonomous regions, to regulate and manage the interests of the community in accordance with the conditions and potential possessed by the region. One of the decentralization can be seen from the number of visits, the number of tourist attractions and the number of hotels in the Gresik Regency area.

The research was conducted on the number of visits, the number of tourist attractions and the number of hotels in Gresik Regency. This study uses primary data with secondary data collection techniques. The analysis test was carried out with classical assumptions, hypothesis testing and data processing using SPSS version 25. The results of the data analysis test indicate that simultaneously the number of visits, the number of tourist attractions and the number of hotels have an effect on local revenue. And partially the number of visits, the number of tourist attractions and the number of hotels together have an effect on local revenue.

The conclusion of this study is that the independent variables, namely the number of visits, the number of tourist objects, and the number of hotels, simultaneously and partially affect the dependent variable, namely local revenue in Gresik Regency.