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Dahlan Situmeang; Binur Panjaitan; Hasudungan Simatupang

Intellektika : Jurnal Ilmiah Mahasiswa 2023 STIKes Ibnu Sina Ajibarang

The objectives of this research are: 1) to determine the Principal's management planning in improving teacher performance at SMA Negeri 2 Tarutung; 2) to determine the organization of the Principal's management in improving teacher performance at SMA Negeri 2 Tarutung; 3) to determine the implementation of the Principal's management in improving teacher performance at SMA Negeri 2 Tarutung; 4) to determine the Principal's management supervision in improving teacher performance at SMA Negeri 2 Tarutung. The research method used in this research is a qualitative method using a natural qualitative approach. The subjects in this research were taken directly from parties who are directly related to the implementation of Principal Management in improving the function and performance of teachers. In seeking this information the researcher will interview: (1) Principal, (2) Deputy Principal, (3) Teacher and can develop according to the needs of researchers. The results obtained in this research are: 1) The planning process for improving teacher performance at SMA Negeri 2 Tarutung began with holding meetings covering all school activities, including curriculum, student affairs, infrastructure and public relations; 2) Organizing activities at SMA Negeri 2 Tarutung are carried out by considering the 5W and 1H principles, with the aim that the activities to be carried out can be right on target and efficient; 3) To improve teacher performance at SMA Negeri 2 Tarutung, various steps were taken, including involving teachers in workshops, IT in-depth training, developing report-based assessments, developing an Internal Quality Assurance System (SPMI), training in developing learning implementation plans (RPP), technical guidance (bimtek) for learning, preparation of literacy questions, preparation of DUPAK, as well as personal coaching for teaching staff; 4) Improving teacher performance at SMA Negeri 2 Tarutung is carried out through two supervision systems, namely internal supervisors and external supervisors.

Lilis Suganda Sihotang; Taripar Aripin Samoir; Damayanti Nababan

Intellektika : Jurnal Ilmiah Mahasiswa 2023 STIKes Ibnu Sina Ajibarang

The purpose of this study was to determine the influence of the example of PAK teachers on the personality of grade VIII students at SMP Negeri 3 Tarutung, North Tapanuli Regency for the 2023/2024 academic year. The method used in this study is a quantitative research method with descriptive and inferential statistical approaches. The population is all grade VIII students of SMP Negeri 3 Tarutung, North Tapanuli Regency for the 2023/2024 academic year who are Christians, totaling 180 people and a sample of 54 people was determined from the total population using the proportional random sampling technique according to strata (Proportionate Staratifiet Random Sampling). Data was collected with a positive closed questionnaire of 46 items where 26 items were for variable X and 20 items for variable Y. The results of the data analysis showed that there was a positive and significant influence on the role model of PAK teachers on the personality of grade VIII students at SMP Negeri 3 Tarutung, North Tapanuli Regency for the 2023/2024 academic year: 1) Influence Test: obtained regression equation Y ̂=32.38+0.49X.b) From the linear regression test, it can be proven that the influence of variable X (PAK Teacher Example) on variable Y (Student Personality) is positive because the regression coefficient (β) = 0.49,  Furthermore, the t test to test the significance of the regression coefficient (B) obtained tcalculate = 5.008 > ttable which is 2.000. Thus, Ha is that there is a positive and significant influence on the role model of PAK teachers on the personality of grade VIII students at SMP Negeri 3 Tarutung, North Tapanuli Regency for the 2023/2024 academic year, accepted and H0 rejected.  

Mayviolita Aulia Nur Annisa; Ahmad Rifai; Siti Fatimah

Bhinneka: Jurnal Bintang Pendidikan dan Bahasa 2023 Universitas Palan

This research uses the literary object of the novel entitled Rembulan Tenggelam di Wajahmu by Tere Liye. This research is motivated by several social conflicts that usually occur in society, both those that are going through and that have already been passed. The formulation of the problem in this research is how social conflict is in the novel Rembulan Tenggelam di Wajahmu by Tere Liye. The social conflicts in the novel include realistic conflicts, non-realistic conflicts and the positive function of social conflict. The aim of this research is to describe the social conflict in the novel Rembulan Tenggelam di Wajahmu by Tere Liye. This research uses a qualitative descriptive method with a literary sociology approach through Lewis A. Coser's social conflict theory which is used to discover social conflict. The data collection technique in this research uses documentation techniques. Based on the research results, it can be concluded that there is an analysis of social conflict in the novel Rembulan Tenggelam di Wajahmu by Tere Liye: A Sociological Study of Literature which consists of 1) The concept of social conflict of the characters in the form of realistic conflict with elements of Hostile feeling and Hostile behavior  and non-realistic conflicts are dominated by realistic conflicts because the conflicts in the novel mostly occur between two people and without the element of revenge.

Anggi Nuraeni Amini; Arga Sutrisna; Suci Putri Lestari

Master Manajemen 2023 Fakultas Ekonomi & Bisnis, Universitas Nusa Nipa

The purpose of this study was to determine and analyze the relationship between the cost of raw material variables in increasing production volume. The research method used is a qualitative method and the data used is secondary data obtained directly through interviews with company owners. In this study, sampling used a periodic data approach on a monthly scale, namely 36 months. What the writer examines consists of one independent variable and one dependent variable, so the most appropriate analysis tool is simple linear regression. Based on the results of simple linear regression analysis, it is known that the cost of raw material has a significant effect on production volume. This can also be seen from company data that each increase in the cost of raw material, the production volume also increases. The calculation results show that there is a very close relationship between the variable costs of raw material in increasing production volume.

Rico Septia B.

JURNAL RISET EKONOMI DAN AKUNTANSI (JREA) 2023 Institut Teknologi dan Bisnis (ITB) Semarang

Interest in entrepreneurship among students is still low, because many still have the mindset of being job seekers rather than opening jobs. Every individual has an interest in entrepreneurship based on different causes. This research aims to analyze how attitudes and self-efficacy influence students' interest in entrepreneurship. This research method uses a quantitative approach using multiple linear regression analysis. The population was taken from students of the retail management undergraduate study program at University The results of this research show that the coefficient of determination is 0.645 or equal to 64.5%, meaning that the attitude variable (X1) and self-efficacy variable (X2) simultaneously influence the entrepreneurial interest variable (Y) by 64.5%. Apart from that, the attitude variable (X1) and self-efficacy variable (X2) also partially have a positive effect on interest in entrepreneurship (Y).

Ananda Putri Azni Mtd; Fauzi Arif Lubis; Rahmat Daim Harahap

JURNAL RISET EKONOMI DAN AKUNTANSI (JREA) 2023 Institut Teknologi dan Bisnis (ITB) Semarang

PSAK 107 regulates recognition, measurement, presentation and disclosure and Ijarah transactions are contracts for the transfer of use rights (benefits) of an asset within a certain time with rental payments (ujrah) without being followed by a transfer. There are differences in understanding regarding the sharia accounting system,  especially in PSAK 107 regarding employees of PT. Pegadaian Syariah CPS Rantau Prapat, there are significant  differences  in  majors  for  each  employee  graduate,  thereby  closing  job opportunities for those who match their major. This research aims to find out to what extent employees understand sharia accounting records based on PSAK 107 at PT. CPS Sharia Pawnshop located in the city of Rantau Prapat, Labuhan Batu Regency, North Sumatra Province. This research method is qualitative research and this research approach uses descriptive qualitative. The final results of the qualitative descriptive show that employees' understanding of pawn contracts based on PSAK107 falls into the category of very understanding through interviews and direct observations with researchers who have been studied at the level of the cognitive domain of the pyramid of understanding which states that a person understands if he can explain it again in his own language. what he heard was appropriate and all transactions were clearly recorded and journalized and the presentation of financial reports at PT. Pegadaian Syariah CPS Rantau Prapat was in accordance with PSAK 107.  

Lena Simanungkalit; Taripar Aripin Samosir; Senida Harefa

Intellektika : Jurnal Ilmiah Mahasiswa 2023 STIKes Ibnu Sina Ajibarang

The purpose of this study is to determine the positive and significant differences in Christian Education learning motivation in students using a scientific approach with Christian Education learning motivation in students using a conventional approach in class XI majoring in Culinary Engineering of SMK Negeri 1 Siatas Barita Learning Year 2023/2024. This research method is a quantitative approach with quasi-experimental methods and with post-test only control group design. The population is all students who are Christians class XI of the Department of Culinary Engineering of SMK Negeri 1 Siatas Barita for the 2023/2024 Learning Year which amounts to 63 people. The research sample was determined by Saturated Sampling, namely class XI Culinary 1 students totaling 32 people as an experimental class using a scientific approach and class XI Culinary 2 totaling 31 people as a control class using a conventional approach. The instrument used in this study was a questionnaire item of 32 items. The research data for the questionnaire were analyzed using the Separated Variance t-test formula. From the calculation results, tcount = 5.0448 > ttable (α/2=0.05/2=0.025) = 1.999. It turns out -tcount < -ttable (-5.0448 < -1.9996). The calculated value is in the area of the rejection curve H0 and acceptance Ha. Thus, it can be concluded that the research hypothesis is accepted, namely that there are positive and significant differences in the motivation to learn Christian Education in students using a scientific approach with the motivation to learn Christian Education in students using a conventional approach in class XI majoring in Culinary Planning, SMK Negeri 1 Siatas Barita Learning Year 2023/2024. The difference in motivation to learn Christian Education in grade XI students of the Department of Culinary Engineering of SMK Negeri 1 Siatas Barita, North Tapanuli Regency for the 2023/2024 Learning Year is known from the average motivation to learn Christian Education in students with a scientific approach is 89.9063, higher than the average motivation to learn Christian Education in students with a conventional approach, which is 82.6452.  

Muh. Bahtiar; Kartin Aprianti

JURNAL RISET EKONOMI DAN AKUNTANSI (JREA) 2023 Institut Teknologi dan Bisnis (ITB) Semarang

 This study aims to determine the effect of teamwork and work discipline on the work productivity of employees at the Department of Industry and Trade of Bima Regency. The approach used in this research is using an associative approach. The sample in this study was 45 respondents. The data collection techniques used were observation, questionnaires, and literature study. The data analysis techniques used were validity and reliability tests, classical assumption tests, multiple linear regression analysis, correlation coefficients, coefficients of determination, t tests, and F tests processed using the Statistical Product and Service Solution (SPSS) version 20 program. The results showed that teamwork (X1) and work discipline (X2) simultaneously have a significant effect on employee work productivity at the Bima Regency Industry and Trade Service with an effect of 53.2%.

Mohamad Iqbal; Ustadus Sholihin; Zulfia Rahmawati

Populer: Jurnal Penelitian Mahasiswa 2023 Universitas Maritim AMNI Semarang

Companies must struggle to survive and be the best, this encourages companies to use various strategies and innovations to prevent bankruptcy in the laws of law there are gaps that can be utilized by taxpayers to reduce the tax burden that must be paid. One of them is tax avoidance. The purpose of this study is to determine the effect and explain profitability, leverage on tax avoidance with sales growth as moderation variables in consumer goods companies listed on the Indonesia Stock Exchange for 2020-2021. Types of research approaches are quantitative, with a population of 4 companies and 32 data samples The quarterly financial uses using purposive sampling for sample determination. Data analysis techniques conducted with descriptive statistical analysis, testing of panel data regression estimation models, classical assumption tests, multiple linear analysis, t-test, and moderation regression analysis. The results of this study were obtained that the partial profitability variable had a significant effect on tax avoidance and partially leverage had no significant effect on tax avoidance. The results of moderation regression analysis obtained by the results of sales growth instead of the moderation variable between profitability and leverage of tax avoidance.

Dian Indrayani Solong; Ni Putu Rita Jeniyanthi; I Kadek Sukadana

Journal of Educational Innovation and Public Health 2023 Pusat Riset dan Inovasi Nasional

Hemorrhagic stroke is the rupture of blood vessels in the brain, resulting in reduced blood flow (ischemia) and hypoxia. One of the disorders that can be diagnosed through sophisticated modalities is a CT scan, because it can be done quickly and accurately when evaluating bleeding in the brain. The slice thickness used in CT scans of the head in hemorrhagic stroke cases is 5 mm-10 mm, carried out using a one range protocol, namely from the basic cranii to the vertex. Slice thickness is the thickness of the slice that can be selected according to clinical needs. The factors used to evaluate image quality are spatial resolution, resolution contrast and noise. This research is quantitative by taking an experimental approach to analyze the effect of using slice thickness variations of 3mm, 4mm and 5mm on image quality (spatial resolution, resolution contrast and noise) on CT scans of the head in cases of hemorrhagic stroke of 10 samples. Based on the results of the research carried out, the researchers can conclude according to the overall results of the Friedman test that there is an influence on the image quality of CT scans of the head in hemorrhagic stroke cases using slice thickness variations of 3mm, 4mm and 5mm on spatial resolution, contrast resolution and noise. So based on the results of the Friedman test per image quality, there is a difference in the image quality of CT scans of the head and cases of hemorrhagic stroke which use slice thickness variations of 3mm, 4mm and 5mm. Based on the results of the mean rank of the Friedman test, slice thickness 5mm has a mean rank of 2.88 with the highest value. Based on the results of this study, researchers can recommend that CT scans of the head in cases of hemorrhagic stroke use a slice thickness of 5 mm with the aim that the image quality results in CT scans of the head in cases of hemorrhagic stroke look clear and good.

Riyanto Riyanto; Muhammad Anwar Ibrahim; Muhammad Fahrudin; Irwan Triadi

Doktrin: Jurnal Dunia Ilmu Hukum dan Politik 2023 International Forum of Researchers and Lecturers

The defence and security of the Indonesian state is a very crucial thing in the practice of the state so that it requires a component of citizens to participate in efforts to maintain state security in addition to the Indonesian National Army (TNI) and the Indonesian National Police (Polri), the Supporting Component is needed in efforts to defend and secure the state but in practice the community thinks that it is contrary to Human Rights (HAM). The purpose of this study is to carefully examine and analyse the Establishment of the Reserve Component as a State Supporting Defence Viewed from a Human Rights Perspective. The legal research method used is normative juridical legal research method by conducting research on library materials and using a statute approach. The results of the research are that in the Indonesian constitution, the rights and obligations to defend the country by citizens have been regulated through the 1945 Constitution of the Republic of Indonesia, Law No. 3 of 2023 concerning State Defence, Law No. 23 of 2019 concerning Management of National Resources for State Defence, as well as the embodiment of patriotism in the state that can be carried out by a citizen who is then made by the Indonesian Government a state defence system in order to support national defence, namely by implementing a Reserve Component system stipulated in the PSDN Law and the formation of the Reserve Component is not an element of coercion or a form of human rights violation.

Muh. Herdiansyah; Fitri Kumalasari; Niar Astaginy

Journal of Management and Social Sciences (JIMAS) 2023 Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

This research aims to determine: 1) The influence of financial literacy on financial management behavior among Small Medium Enterprise (SME) in Kolaka Regency. 2) The Influence of Financial Attitudes on Financial Management Behavior among SME owner in Kolaka Regency. This research is a research employed quantitative approach. Data collection of the research used observation, documentation and distribution of questionnaires. The population of this research is SME owner in Kolaka Regency. Meanwhile, the sample for this research consisted of 386 respondents using purposive sampling techniques, namely the technique of determining certain criteria. Research instrument testing used validity and reliability tests with SPSS 25.0. The data analysis technique used is measurement model testing (outer model) and structural model testing (inner model) with Smart PLS 3.0. Based on the research results, it is known that the Financial Literacy variable has no influence on the Financial Management Behavior of SME owner. And the Financial Attitude variable has a positive and significant effect on Financial Management Behavior of SME owner.

Sopian Sopian; Okpatrioka Okpatrioka; Sandi Sandi; Aditia Pebriansyah; Dika Rojaliitia Pebriansyah +1 more

Jurnal Nusantara Berbakti 2023 Universitas Kristen Indonesia Toraja

Real work lectures are a form of community service activities by students with cross-scientific and sectoral approaches at certain times and regions. One form of knowledge transfer from student lecturers that is considered lacking in equipping students to work directly into the community, the STKIP Arrahmaniyah campus carries out real work lectures as one of the obligations of the tri dharma of higher education. The results of the Field Work Lecture (KKN) in Cibitung Kulon Village, Pamijahan District, Bogor are: First, the STKIP Arrahmaniyah KKN for the 2023 Academic year was felt to be quite successful and smooth in achieving the goals that had been programmed. Second, the implementation of KKN for one and a half months is felt to be short when it is associated with the density of the programs implemented. Third, with the assistance of the Village Head and all stakeholders and residents of Cibitung Kulom Village, they can carry out all the programs that will be implemented. Fourth, the holding of KKN by STKIP Arrahmaniyah provides many benefits for all.

Sheavy Diani; Irwin Ananta Vidada; Seno Sudarnomo Hadi

Master Manajemen 2023 Fakultas Ekonomi & Bisnis, Universitas Nusa Nipa

PT Multi Teknik Telaga Indonesia is a distributor for European gearbox and electric motor manufacturers. PT Multi Teknik Telaga Indonesia is one of the sole agents of electric motor/gear motor products and one of the largest gear companies. Based on the objectives and form of the research conceptual framework, the approach used in this research is quantitative. In this study, simultaneously the level of attendance and incentives has a significant effect on employee performance with the F test value obtained of 28,286 with a sig value. 0.000 because the probability is below 0.05 or 0.000 0.05, the multiple linear regression model can be used to predict employee performance or it can be said that the Attendance Rate (X1) and Incentives (X2) simultaneously affect Employee Performance (Y).PT. Multi Teknik Telaga Indonesia to implement an effective and efficient employee attendance attendance system, so as to facilitate the human resource management process, save costs and time and increase employee productivity and assess employee performance by considering factors such as attendance and incentive levels, so as to provide a more complete picture of employee performance.

Raja Putri Salsabila; Azhari Akmal Tarigan

Student Research Journal 2023 Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

This research aims to determine the role of socialization carried out by the Islamic economics student internship group at the North Sumatra State Islamic University in an effort to increase public understanding of Sharia Cooperatives. This research is a descriptive analysis research with a qualitative approach. The data collection techniques used were observation, interviews and documentation. Data analysis in qualitative research is an effort carried out by working on data, grouping data, selecting it into manageable units, looking for and finding patterns, determining what is important and what is to be studied, and concluding nothing that can be told to other people. The results of the research show that the socialization role carried out by the Islamic Economics Student Internship Group at North Sumatra State Islamic University plays a very important role in cooperative business activities as well as in increasing public understanding regarding Sharia Cooperatives, accompanied by excellent strategies to attract public interest.

Salsabila, Mikyal

Birokrasi: JURNAL ILMU HUKUM DAN TATA NEGARA 2023 Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

Members of the TNI and POLRI as part of Indonesian citizens should have human rights, especially the political right to vote in elections. However, in reality, the right to vote for these two agencies is limited by the provisions in force in the legislation. Therefore, this research was conducted to analyze the provisions on the right to vote for members of the TNI and POLRI from a positive law and human rights perspective. This research uses normative juridical methods such as a conceptual approach, a state approach, a historical approach and an analytical approach. Based on the research results, there is a decline in democracy looking at the history of elections in 3 periods, namely the old order, the new order and the reform era. Apart from that, there is a lack of synchronization between positive legal provisions and each other which regulate human rights and political rights of Indonesian citizens

Qintarawati, Alifia

Birokrasi: JURNAL ILMU HUKUM DAN TATA NEGARA 2023 Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

This research aims to find out about the protection of human rights and international human rights regarding the practice of Surrogate Mother and to find evidence that there are no legal provisions that can protect the human rights of all parties involved in this practice. This type of research is normative legal research. Through a legislative approach that applies in Indonesia. The results of this research show that the practice of renting a womb violates human rights. The practice of surrogacy or womb renting cannot be implemented in Indonesia because it is considered to violate the human rights of mothers who rent out their wombs to have offspring from a valid marriage in accordance with article 28 paragraph (1) of the 1945 Constitution. Apart from that, when an agreement is made, the agreement is not recognized or considered invalid because a woman's womb is not an object of an agreement. Apart from that, the unclear status of the children born can cause defects if inbreeding occurs. These legal findings show that there are no clear legal provisions that can protect the human rights of all parties involved, including children born as a result of this practice. The legality of renting a womb in international human rights helps married couples to have children. As a form of absolute right as a human right which is also regulated in international instruments including the UDHR and CEDAW.   This research aims to find out about the protection of human rights and international human rights regarding the practice of Surrogate Mother and to find evidence that there are no legal provisions that can protect the human rights of all parties involved in this practice. This type of research is normative legal research. Through a legislative approach that applies in Indonesia. The results of this research show that the practice of renting a womb violates human rights. The practice of surrogacy or womb renting cannot be implemented in Indonesia because it is considered to violate the human rights of mothers who rent out their wombs to have offspring from a valid marriage in accordance with article 28 paragraph (1) of the 1945 Constitution. Apart from that, when an agreement is made, the agreement is not recognized or considered invalid because a woman's womb is not an object of an agreement. Apart from that, the unclear status of the children born can cause defects if inbreeding occurs. These legal findings show that there are no clear legal provisions that can protect the human rights of all parties involved, including children born as a result of this practice. The legality of renting a womb in international human rights helps married couples to have children. As a form of absolute right as a human right which is also regulated in international instruments including the UDHR and CEDAW.

Yulin Kamumu; Nirwan Junus; Dolot Alhasni Bakung

Doktrin: Jurnal Dunia Ilmu Hukum dan Politik 2023 International Forum of Researchers and Lecturers

The Complete Systematic Land Registration Program (PTSL) carried out by the government based on Minister of Agrarian Regulation number 6 of 2018 is the first land registration activity carried out simultaneously for all land registration objects throughout the territory of the Republic of Indonesia in one village/kelurahan or other name. at the same level, which includes the collection of physical data and juridical data regarding one or several land registration objects for registration purposes with the aim of providing legal certainty and legal protection of land rights in a definite, simple, fast, smooth, safe, fair, equitable and open manner. and accountable so that it can improve the welfare and prosperity of society and the country's economy as well as reduce and prevent land disputes and conflicts. The research method used in this research is sociological juridical legal research and descriptive analysis with a qualitative approach. The results of this research show that the mechanism for implementing the Complete Systematic Land Registration Program (PTSL) by the Boalemo Regency Land Office has been carried out based on the procedures mandated in the Regulations. Minister of Agrarian Affairs and Spatial Planning/Head of the National Land Agency Number 6 of 2018 concerning Complete Systematic Land Registration which includes: Planning Stage, Location Determination, Preparation, Formation and Determination of the PTSL Adjudication Committee and Task Force (SATGAS), Counseling, Collection of Physical Data and Data Juridical, Juridical Data Research for Proving Rights, Announcement of Physical Data and Juridical Data and Validation, Completion of PTSL Activities, Confirmation of Conversion, Recognition of Rights and Granting of Rights, Bookkeeping and/or Issuance of Certificates, Documentation and Submission of Activity Results and Reporting of PTSL Activity Results. Although the mechanism for implementing the Complete Systematic Land Registration Program (PTSL) by the Boalemo Regency Land Office has been carried out in accordance with procedures. Thus, at the implementation level there are still obstacles in implementing the Complete Systematic Land Registration Program (PTSL) which is oriented towards quantity targets which makes it possible to ignore quality. As for the obstacles faced, both internal obstacles are obstacles faced by the Boalemo Regency Land Office that come from within the agency and External Obstacles are obstacles faced that come from outside the Boalemo Regency Land Office agency.

Arista Alifia

DIAGNOSA: Jurnal Ilmu Kesehatan dan Keperawatan 2023 International Forum of Researchers and Lecturers

Introduction : Sleep quality is a person getting enough sleep is characterized by not being easily tired, not irritable, restless, lethargic, headaches and not easily drowsy. The purpose : of this study was to analyze the effect of jazz music therapy on sleep quality. Method : This type of research used the Pre-Experimental method with the One Group Pre-Post Test Design approach, the sample in this study was 18 respondents, using the Purposive Sampling technique and the data collection method used the PSQI sheet. Result : The test used was the Wilcoxon Sign Rank with p 0.05. The results showed that before jazz music therapy the average sleep quality in the sleep quality category was quite bad, reaching 61.1%, whereas after jazz music therapy there was an increase in good sleep quality. Conclution : This is proven based on the Wilcoxon test data processing with the result (p = 0.001) that there is an effect of jazz music therapy on students. The results of the study are expected that giving jazz music therapy can be further developed as an intervention to improve the quality of good sleep in students.

Indah Wahyuni; Yenni Samri Juliati Nasution; Laylan Syafina

Jurnal Kendali Akuntansi 2023 International Forum of Researchers and Lecturers

This study aims to analyze the Internal Control System and to analyze the role of the Accounting Information System for cash receipts and expenditures at PT Pelabuhan Indonesia Belawan Branch. This research approach is descriptive by using qualitative data types. The research data conducted is in the form of primary data and secondary data. Where primary data is carried out by interviews, and secondary data in the form of evidence, records or historical reports that have been compiled in published and unpublished archives. The results showed the internal control system of the accounting information system of cash receipts and expenditures at PT. Pelabuhan Indonesia Belawan Branch is still not optimally implemented so it is not in accordance with the purpose of internal control. This is proven by the existence of control elements that have not been implemented, namely from elements of control activities and elements of risk assessment and accounting information systems at PT. Pelabuhan Indonesia has played a good role so that it can improve the internal cash control system.