Analisis Sistem Informasi Akuntansi Pembelian Bahan Baku dalam Meningkatkan Sistem Pengendalian Intern pada PT. Rukun Semangat Abadi

Hana, Choirul; Fitria, Anis

doi:10.51158/ekuivalensi.v8i2.882

Cited by 3 publications

(3 citation statements)

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“…In addition to causing generations to lose their identity easily, it also affects the mindset about gotong royong. The culture of gotong royong is gradually eroded due to the understanding of modernity and globalization, which has an impact that results in a very complicated way of life [25], [26]. However, with the experiential learning model, students' cooperation attitudes can be developed, as evidenced by all indicators obtaining a good interpretation.…”

Section: Resultsmentioning

confidence: 99%

Developing a Mutually Cooperative Attitude and Science Process Skills Through Experiential Learning

Novitasari,

Subekti

2024

J. Pijar.MIPA

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Experiential learning is learning that applies learning through action, learning through activities, learning through experience, and learning through discovery and exploration. Science process skills are skills that students need to have because they are closely related to intellectual skills. Gotong royong is an activity that is done together. A group does it to complete a task or work considered useful for the common interest or welfare. This study aimed to determine the effect of the experiential learning model on science process skills and students' cooperation attitudes. The research design used was one group pretest-posttest, applied in one of the junior high schools in the Sumberrejo sub-district. Data collection techniques include tests and response questionnaires. Based on the average n-gain score of all indicators, the study results obtained a score of 0.72 with a high category. The highest increase in the indicator of making conclusions was an increase in the n-gain score of 0.75. The mutual cooperation questionnaire obtained an average percentage of all indicators of 88%. The helping indicator obtained the highest percentage, with a percentage of 90%. The analysis results of the gotong royong questionnaire show an increase in all indicators, with a high average value. Empathy and human values play an important role in improving helping attitudes. Based on the analysis of this research, it can be concluded that using an experiential learning model in learning can improve students' science process skills. The experiential learning model also effectively fosters an attitude of gotong royong in students.

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Section: Resultsmentioning

confidence: 99%

Developing a Mutually Cooperative Attitude and Science Process Skills Through Experiential Learning

Novitasari,

Subekti

2024

J. Pijar.MIPA

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“…Setiap adanya transaksi yang terjadi melalui rekening virtual maka secara realtime sistem akan langsung menyimpannya ke rekening pooling institusi/perusahaan disertai dengan mengadministrasikan identitas yang melakukan transaksi. Rekening virtual disebut juga sebagai rekening bank yang maya atau tidak nyata (virtual) karena setiap transaksi yang masuk ke rekening virtual hanya bersifat sementara (Hana, 2021). Hal ini disebabkan karena setiap saldo transaksi yang ada di rekening virtual akan langsung dipindahkan ke rekening induk/utama.…”

Section: B Rekening Virtualunclassified

Pelaksanaan Restrukturisasi Dan Pendebitan Rekening Pengeluaran Kas Negara Pada Kantor Pelayanan Perbendaharaan Negara Kediri

Muwaffaq,

Akhmadi

2022

JIA

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Pengelolaan kas negara yang efektif dan efisien merupakan hal yang penting pada era perkembangan teknologi informasi saat ini. Digitalisasi pada rekening atas pengeluaran kas negara melalui kebijakan restrukturisasi rekening pengeluaran menerapkan rekening virtual pada tingkat satuan kerja. Pendebitan rekening virtual pada tingkat satuan dapat dilakukan melalui CMS (Cash Management System), kartu debit, serta penarikan tunai pada teller bank. Penelitian ini bertujuan melakukan tinjauan atas mekanisme pendebitan rekening virtual Kantor Pelayanan Perbendaharaan Negara Kediri dan kendala yang dihadapi dari penerapannya. Metode pengumpulan data yang dilakukan ialah menggunakan pendekatan penelitian kualitatif deskrpitif. Hasil penelitian menunjukkan bahwa CMS merupakan metode pendebitan yang paling sering digunakan karena paling efektif dan efisien tetapi penggunaannya hanya terbatas pada transaksi nontunai saja. Selanjutnya, metode kartu debit memiliki fleksibilitas transaksi tunai dan nontunai namun paling jarang digunakan akibat tingginya risiko kerugian biaya tambahan yang harus ditanggung oleh bendahara pengeluaran. Metode penarikan tunai melalui teller bank digunakan untuk melakukan pembayaran transaksi tunai dalam rangka menutupi kekurangan metode CMS. Bendahara pengeluaran memiliki fleksibilitas untuk melakukan pendebitan rekening melalui mekanisme yang dirasa paling efektif dan efisien sesuai dengan karakteristik penyedia.

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“…A Virtual Account (Hana, 2021) is a digital payment instrument in the form of a Virtual Account or personal account number ID which is not real and can be used as a means of payment. Virtual Account (Andarsyah & Abdul Ghani Siherli, 2020) can be said to be an instant payment tool and a solution to overcome security issues from payments via bank transfers or manual payments through tellers related to human errors too late transfers of funds.…”

Section: Introductionmentioning

confidence: 99%

The Role of Virtual Accounts for Policyholders in Islamic and Conventional Insurance

Rohmandika

Ahmad

2022

MIEC

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Virtual Account is one of the payment tools that is currently trending. The use of a Virtual Account brings many benefits, including for insurance institutions and policyholders. However, several insurance institutions have not implemented or have not maximized the use of Virtual Accounts in their operational activities. This research aims to find out how important Virtual Account is for policyholders. This research is quantitative research using a descriptive analysis approach through Google Form media to 108 policyholders at an insurance institution. This study proves that insurance institutions need to implement and maximize the use of Virtual Accounts in each of their activities.

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Analisis Sistem Informasi Akuntansi Pembelian Bahan Baku dalam Meningkatkan Sistem Pengendalian Intern pada PT. Rukun Semangat Abadi

Cited by 3 publications

References 0 publications

Developing a Mutually Cooperative Attitude and Science Process Skills Through Experiential Learning

Developing a Mutually Cooperative Attitude and Science Process Skills Through Experiential Learning

Pelaksanaan Restrukturisasi Dan Pendebitan Rekening Pengeluaran Kas Negara Pada Kantor Pelayanan Perbendaharaan Negara Kediri

The Role of Virtual Accounts for Policyholders in Islamic and Conventional Insurance

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