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Hani Putri Febriyanti; Rhaina Al Yasin; Rossa Shafira Nur Sabrina; Novita Dwi Istanti

Jurnal Anestesi: Jurnal Ilmu Kesehatan dan Kedokteran, 2023 Stikes Kesdam IV/Diponegoro Semarang, Indonesia

Pharmaceutical preparations is a term that covers all forms of pharmaceutical preparations ranging from drugs, medicinal ingredients, traditional medicines to cosmetics. This term has been regulated in Government Regulation of the Republic of Indonesia Number 51 of 2009 concerning Pharmaceutical Work. Management of pharmaceutical preparations is a cycle of activities starting from the selection, scheduling needs, receiving, storage, distribution, destruction and withdrawal, control, which is necessary for pharmaceutical service activities. The method used in this study is a Systematic Literature Review (SLR) of ten national journals which were obtained using online database facilities via the Google Scholar, Refseek, and Sciencegate pages. Journals were selected based on publications published between 2018 and 2023. There were obstacles in the implementation of pharmaceutical preparations, including planning that was still conservative, from delays in drug procurement in demand and distribution, resulting in empty drug supplies. However, not all aspects are problematic. There are many other aspects of the mechanism of pharmaceutical preparation that are carefully programmed and procedurally appropriate. This matter needs to be done routinely and continuously, and with written commitments for pharmaceutical preparations in Indonesia in supporting SKN it can be categorized as quite good.

Bayu Susanti; Bagus Kusuma Ardi; Batista Sufa Kefi

Jurnal Manajemen Kreatif dan Inovasi 2023 International Forum of Researchers and Lecturers

The purpose of this study was to determine the effect of understanding accounting, internal control systems and information technology on the quality of CV's financial reports. Woodpoindo Semarang in the Era of the Covid-19 Pandemic. The population in this study are managers and their staff and the financial management section, while the sample is 45 employees. The research data were tested for normality with classical assumptions and processed with the SPSS Version 23.0 program, then analyzed using multiple linear regression. The results of the study are as follows: 1.) Understanding of accounting has no effect on the quality of financial reports as evidenced by the t-value of 0.468 which is less than the t-table value of 1.682 and the significance number of 0.642 is greater than the α value of 0.05. Thus H1 is rejected. 2.) The internal control system has a positive effect on the quality of financial reports as evidenced by the t-count value of 19.785 greater than the t-table value of 1.682 and a significance number of 0.000 which is less than the α value of 0.05. Thus, H2 is accepted. 3.) Information technology has an effect on the quality of financial reports as evidenced by the t-count value of 3.576 greater than the t-table value of 1.682 and a significance number of 0.001 which is less than the α value of 0.05. Thus, H3 is accepted.

Becdivanto Trianjas Hutomo Aji; Reni Yendrawati

Jurnal Akuntan Publik 2023 International Forum of Researchers and Lecturers

Society demands public sector organizations to be able to manage public services and provide them in an accountable, participative and transparent manner. SAKTI or Institutional Level Financial Application System is an application that is used as a means of work units in supporting the implementation of SPAN to carry out financial management which includes the planning stages to budget accountability. The purpose of this research is to observe how SAKTI works and to analyze the system, with the implications of whether it provides convenience in the performance of work units of government agencies. This type of research is descriptive qualitative and the method for collecting data used is direct observation with field research and library research, and the information will be filtered through descriptive analysis methods. The research results that have been achieved are that SAKTI is a new effectiveness. The advantage of using SAKTI is that it has an open platform, so it can be accessed anywhere and anytime, and provides efficient integration. Weaknesses in the use of SAKTI is the user's understanding in technical operations, so it requires sufficient training and another deficiency is the internal control of the organization. The conclusion of this research is that in the era of technology that pressures society for optimal and in-depth digital understanding. Suggestions by the author are to integrate a digital concept in the work system of the work unit, more understanding is needed so that it does not become an obstacle.

Sari Rahmawati; Alisa Alsina; Darna Astriana

Jurnal Mahasiswa Kreatif 2023 International Forum of Researchers and Lecturers

Archiving is a process or activity that starts from creation, receipt, collection, regulation, control, maintenance, care, and storage as well as evaluation according to a certain predetermined system. As time goes by and also the many activities that have been carried out at PT Pelindo IV (Persero) Balikpapan Branch, more and more archives have been created. The purpose of this study was to find out the causes of archive management and to find out the efforts made in overcoming obstacles to archive management in the HR and general division at PT Pelindo IV (Persero) Balikpapan Branch. The type of research used in this research is descriptive research with a qualitative approach in which data is collected through observations, interviews, and documentation. Based on the research results, several things can be improved for more efficiency and effectiveness in archiving 1) What can be improved is the system currently used. Pelindo IV (Persero) Balikpapan Branch, namely the system regarding this is quite good, it's just that in recovering it is still difficult to find because letters are in other classification sections such as payment archives in the information system classification. 2) Tools and equipment used in managing archives are wooden and glass cabinets. The arrangement is still disorganized because the order folders are just piled up. The archive storage space is too small so many archives accumulate and cannot be put in the cupboard. 3) There are still many archives whose duration of archive destruction is too long, considering the number of incoming documents or document production is quite high and quite a lot because archives that are old and no longer needed will be destroyed within a yearly period.

Isti Prabawani; Yizrel Junus Kende; Ratna Ratna

Jurnal Mahasiswa Kreatif 2023 International Forum of Researchers and Lecturers

SOPs can be defined as documents that describe operational activities carried out daily, with the aim that the work is carried out correctly, precisely, and consistently, to produce products according to predetermined standards” (Tathagati, 2014). The existence of SOP will help the company to achieve company goals. To achieve company goals, the company provides a design in the form of an SOP that will guide employees in carrying out their duties and minimize errors in carrying out the responsibilities of each employee. This study aims to determine the application of standard operating procedures (SOP) in the Inventory Department at PT RIMEX International Indonesia Balikpapan. This type of research is qualitative concerning the 7 main points in the SOP which include efficiency, consistency, minimizing errors, problem-solving, and defense boundaries. There are 3 research informants: One supervisor, one Quality Control, and 1 Warehouseman. Data collection techniques through interviews. The results of the analysis show that Inventory Department employees have implemented the SOP made by the company. The problem found is that there are differences in goods between the recording of goods in the company's recording system and the physical goods between the recording of goods in the company's recording system and the physical goods in the warehouse, such as how many items are left, abandoned and how many items are left in the warehouse.

Mindrawati, Deny Nitalia; Hastuti, Theresia Dwi

Dinamika Akuntansi Keuangan dan Perbankan 2023 Faculty of Economic and Business Universitas STIKUBANK

This research aims to examine the implementation of Good Corporate Governance (GCG) and the implementation of the company's Internal Control System. Data analysis used the positivism philosophy method in a family business company engaged in the manufacturing industry since 1946. Informants were determined by purposive sampling, namely, taken from the top management, middle management, and staff groups. Data analysis techniques in this study used a case study approach through interviews. Research results: GCG implementation is not following best practices by this family business company, and Internal Control System implementation has not become aware by management.

Debi Zafitri; Usdeldi Usdeldi; Nurfitri Martaliah

Jurnal Kendali Akuntansi 2023 International Forum of Researchers and Lecturers

Analysis of employee payroll accounting information systems should be carried out effectively and required relevant information and a system, namely an accounting information system as a means of communication which can later be used for the needs of company management. Likewise things at PT. Star Rubber Jujuhan Bungo Jambi Regency where employee payroll accounting is very important. The purpose of this study was to determine the payroll accounting information system for employees at PT. Star Rubber, obstacles in employee payroll accounting information systems and efforts to overcome obstacles in employee payroll accounting information systems at PT. Star Rubber. This study used qualitative research methods. Data were obtained from subjects in the study including the Director, Expenditure Treasurer and employees regarding the payroll system of PT. Star Rubber Jujuhan and Employees of PT. Star Rubber.  The results showed that the Employee Payroll Accounting Information System at PT. Star Rubber has been designed to support the achievement of company goals and the creation of good internal control. In addition, the payroll and remuneration system is also designed to ensure that employees' salaries and wages are paid. While the related functions at PT. Star Rubber is a staffing function that is held by the personnel department, the function of recording employee attendance times is held by the timekeeper, the function of making payroll and wages is handled by the personnel section, the cashier function, and the function of paying salaries and wages is authorized by the personnel and cashier section.

Karmanis Karmanis; Aan Cholifah Rofa’a

Jurnal Media Administrasi 2023 Universitas 17 Agustus 1945 Semarang, Indonesia

One type of local government supervision is internal control. This internal control is carried out by the government internal control apparatus (APIP) at the Regional Inspectorate. The main role of APIP is as a consultant and problem solver for local governments with the task of conducting inspections, reviews, monitoring and evaluation, as well as other supervision of the implementation of tasks and functions of local government organizations.This type of research is descriptive using a qualitative approach. The location chosen for this research is the Inspectorate of Pekalongan City. The data source retrieval technique in this study uses data triangulation techniques. Meanwhile, the focus of this research is on examining the influence of APIP's role in the implementation of the maturity of the Government Internal Control System (SPIP) at the Pekalongan City Inspectorate.The results of this study are (1) the Pekalongan City Inspectorate performs its role as a leader who is the forefront funnel by coordinating, carrying out control functions, encouraging the creation of bureaucratic reform and governance, (2) Pekalongan City Inspectorate has an Internal Supervision function which includes activities that include: directly related to quality assurance that supports the implementation of an effective, transparent, accountable and clean government from KKN practices, (3) As a consultant to the Pekalongan City Inspectorate must know more than the party conducting consultations regarding regional financial management in accordance with the laws and regulations that exist, (4) Government Internal Supervisory Apparatus plays a role as Quality Assurance, namely ensuring that an activity can run efficiently, effectively and in accordance with the rules in achieving organizational goals, and (5) The role of the auditor as a catalyst based on employee perceptions influence on the achievement of the goals of the organization.

Nurul Aqlina; Purwita Sari

Jurnal Mutiara Ilmu Akuntansi (JUMIA) 2023 Pusat Riset dan Inovasi Nasional

Effectiveness is a measurement in the sense of achieving predetermined goals. Management Control System is a collection of elements that are interconnected and interact in one unit to carry out a process of achieving a main goal. Salary is part of the largest compensation provided by the agency as remuneration for its workforce. The East Medan Sub-District Office located in the Medan area, North Sumatra is one of the government agencies that functions as a community service. The research that the author conducted aims to analyze the Effectiveness of the Management Control System for Employee and Non-Employee Payrolls at the East Medan Sub-District Office. This study uses qualitative research methods that are descriptive and tend to use analysis. The data collection stage is carried out through interviews, literature studies, and there is also an addition from searching on the website. The types of data used in this study are Primary and Secondary Data. In this study, the authors analyze the existing data using a Data Processing Application (Software NVivo 11 Plus), which can be proven by a Model (Brainware Analysis). Based on the analysis carried out, it was concluded that the cause of the delay in the effectiveness of the management control system on the payroll of employees and non-employees at the East Medan Sub-district Office, namely due to lack of supervision, as well as the unequal time of payroll. Meanwhile, the obstacles that hinder the effectiveness of the management control system on employee payroll are the Delay in Reporting Periodic Salary Increases/ Promotions, and the efforts made in the various problems faced, namely reporting employee salaries or ASN (State Civil Apparatus), and updating employment data, so that they become better and more effective.

Siti Nur Azizah; Muhammad Taufiq Hidayat

Journal of Student Research 2023 Pusat Riset dan Inovasi Nasional

Every organization in a government agency has a mission to achieve. Achievement of goals and objectives that have been set through a performance accountability system which is a general indicator for measuring mission achievement. This research aims to adhere to accountability, internal control siste and accounting information siste on organizational performance in government agencies. This study used a quantitative method with primary data obtained from respondents through questionnaires distributed to employees of the Regional Financial and Asset Management Agency located in the City of Surabaya. The data analysis technique used is progra SPSS version 20. The results of this study show that accountability has a significant positive effect on organizational performance, the internal control system has no positive and significant effect on organizational performance, the accounting information system has a positive and significant effect on organizational performance and accountability, the internal control system and the accounting information system together have a significant positsive effect on organizational performance. 

Yaohan Ad’nnia Jannah; Hwihanus Hwihanus

Jurnal Manajemen Riset Inovasi 2022 Pusat Riset dan Inovasi Nasional

Information systems in modern times now have a fairly important role in the progress of an organization, including in the business world. The obstacles that often arise in Small and Medium Enterprises (SME) namely on a transaction system that is still manual, with using paper to archive company data. Thus it will clearly make it difficult to control financial report data and transaction data. For this reason, it is important to earn for a certain system which able to help process transaction data and reports, which can also be useful for interested parties to overcome these obstacles. The required application system is an Accounting Information System. This research was conducted using quantitative analysis methods, namely by collecting accurate data. The aim of this research is none other than to analyze the effect of management information systems on decision making at Desi stores. The data collection method used by researchers is to create a questionnaire. The sample studied was 20 respondents using simple linear regression data analysis techniques. The influence of information systems in making decisions on selling prices at Desi Store is 67.4%. As the result of this research we can see that accounting information system for ‘Desi stores’ has played an effective and efficient role as a management tool in making pricing decisions, because most of the selling prices in 'Desi stores' use prices suggested by the official salesperson of these products. However, data processing and recording of company financial reports at 'Desi stores' still use a fairly simple method, namely with using paper to archive company data.

Rohman, Muhammad Rofiqur; Qosim, Achmad; Khoeron, Khoeron

Jurnal Faidatuna 2022 STAI Denpasar Bali

Quality management is a means that allows it to be used as a basis for improving the education system. One of the problems faced by MI Al Azhar Tuban is the decline in student academic achievement recently. So that it has an impact on the management of madrasah management. However, this problem can still be resolved through quality management which is implemented in Madrasah Ibtida'iyah. The applied management standards must be based on the National Education System. One of the successes of quality management in improving academic achievement is the increasing quality of student learning. Therefore the application of quality management is very important and helpful for educational institutions that have decreased student academic achievement in order to achieve graduates who are superior in the field of academic achievement. The focus of research in this study is (1) How is the application of quality management in improving academic achievement at MI Al Azhar Tuban Badung? (2) What are the supporting and inhibiting factors in the implementation of Quality Management at MI Al Azhar Tuban Badung? The research objectives in this thesis are (1) To determine how the application of quality management in improving academic achievement at MI Al Azhar Tuban Badung (2) To determine the supporting and inhibiting factors of the implementation of quality management at MI Al Azhar Tuban Badung. The type of research used is descriptive qualitative research at Madrasah Ibtida'iyah Al Azhar Tuban Badung with data collection techniques in this study include: observation, interviews, documentation, while the data validity test was carried out by triangulation techniques, as long as the research was analyzed with data reduction steps. presentation of data, and drawing conclusions. In this thesis results: (1) the application of quality management in improving academic achievement includes quality planning, quality improvement, quality control and quality assurance (2) The factors that support and hinder the implementation of quality management are internal and external factors.

Febriani, Winda; Taufiq, Muhammad

Jurnal Riset Rumpun Ilmu Ekonomi 2022 Lembaga Pengembangan Kinerja Dosen

This study aims to analyze and evaluate the management of public ownership (milkiyah 'ammah) and state ownership (milkiyah daulah) in Indonesia. This study describes in a qualitative descriptive way the current management of public ownership and state ownership in Indonesia. The theoretical approach is used for the Islamic economic system approach which assesses the practical implementation of the management of shared wealth and the wealth of the Indonesian State. The data used in this study are secondary data obtained from literature, journals and information related to Indonesia's wealth. The data collection technique used is library research. And this study uses a comparative analysis of the implementation of public ownership management and state ownership management that is not in accordance with ownership management in Islam. Evidence shows that public ownership and state ownership are not fully managed by the State of Indonesia, it appears that shared ownership in the form of water, fire and pasture is managed by individuals and institutions of foreign parties who have the capital to privatize public ownership. This will have an impact on the unequal distribution of income earned by people who have capital and those who do not have capital, so that it will have an impact on prosperity that most Indonesian people cannot have. As an evaluation and solution, it is necessary to implement an Islamic economic system in managing joint ownership and control of the Indonesian state.

Iman Mujiarto; Eddi Indro Asmoro; Kundori Kundori

JURNAL TEKNIK MESIN, INDUSTRI, ELEKTRO DAN INFORMATIKA 2022 Pusat Riset dan Inovasi Nasional

PT. AIC uses a manual system in engine maintenance management. This makes it difficult to access in measuring the rate of damage, for acceleration information in maintenance management. This problem requires an identification to provide an effective machine maintenance management information system. The MTBF value will be able to detect machine damage, especially the piccanol gamma loom machine. The MTBF value can see the damage to the machine by looking at the condition of the machine, the data history of machine damage, the number of machine failures that occurred in a certain period. The MTBF value of the machine can control the reliability and know the life of the machine. Action maintenance can be done before the machine is damaged. After calculating the MTBF value of the piccanol gamma loom machine, it is still relatively small so the machine is still often damaged.

Andi Mu’tiah Sari

Jurnal Sains dan Kesehatan (JUSIKA) 2022 Universitas Muhamadiyah Manado

The implementation of management system in health services is common as an attempt to improve the quality. In Indonesia, the most commonly used health  insurance is the service issued by Badan Penyelenggara Jaminan Social or BPJS  (Social Security Administration) that collaborates with many hospitals such as Datu Pancaitana Regional Public Hospital in Bone Regency. This research uses qualitative approach with a case study as the research design. The research data are obtained through in-depth interviews with The Head of Medical Records Department, some staffs of the administrative service as well as patients of BPJS users in the Emergency Unit. In addition to that, this research collects its research data through field observations and a review of related previous studies. The findings reveal that the hospital management applies the following strategies in the division of administrative services: (1) planning through trainings and workshops provided for the human resources as well as the formulation of RUK and RPK; (2) organising through trainings involving a number of institutions within Datu Pancaitana Regional Public Hospital in Bone Regency; (3) actuating through an execution of administrative services for BPJS users; (4) controlling through supervision facilitated by the hospital management; (5) evaluating that addresses the process of human resources quality promotion through databased information trainings. In conclusion, the findings of this research are hoped to provide insights that can be useful for the hospital management specifically the emergency unit to improve their performance in providing services for BPJS users. They can start by assessing the development and training, program execution and evaluation aspects as well as by improving the facilities and infrastructure.

Riski, Riski Amaliya; Maryono, Maryono

Jurnal Ilmiah Komputerisasi Akuntansi 2022 Universitas Sains dan Teknologi Komputer

Law Number 6 of 2014 states that Village Funds are funds sourced from the state revenue and expenditure budget that are intended for villages and are used to finance the implementation of government activities, implementation, development, community development and also community empowerment. Fund management accountability is a form of village government accountability to the community. The purpose of this study was to examine and analyze the effect of apparatus competence, internal control system, organizational commitment and community participation on village fund management accountability in Sukolilo District, Pati Regency. This study uses primary data by giving questionnaires to respondents. The population of this study is village officials and community representatives who are involved in the allocation of village funds in Sukolio District, Pati Regency, which consists of 16 villages with a total of 80 respondents. The sampling technique in this study is saturated sampling or census sampling with the data analysis tool used is multiple linear regression analysis using the SPSS 23 program.  The results showed that the competence of the apparatus, internal control system, organizational commitment and community participation affected the accountability of village fund management.

Prakasila, Nadio Prakasila

Jurnal Ilmiah Komputerisasi Akuntansi 2021 Universitas Sains dan Teknologi Komputer

During this pandemic period, many companies have experienced a decline in performance in any aspect, but many companies are also able to maintain their performance even during the current pandemic from the many activities within the company that we do not know how to maintain their performance. The purpose of this study was to find out how to implement a management control system for company productivity and payroll during the pandemic. This study uses a descriptive qualitative method with the data used is primary data. Conclusion From the results and discussion above For the control system at the company CV. TRIO CIPTA has a control system with a new strategy that is more suitable to be applied during this pandemic so that the company that produces this RO machine can survive during this pandemic. Productivity at this company also experienced a very rapid increase.

Muhamad Sidik; Nailin Niklis

Jurnal Elektronika dan Komputer 2021 STEKOM PRESS

This Research is generally aimed at designing a system that can solve problems at Hotel Oyo Jakarta Selatan. In addition to the use of bathroom tools, there is a need for a gas controller in the bathroom space, especially ammonia gas and other gas in the bathroom. The bathroom control system at Hotel Oyo Jakarta Selatan is currently ineffective, in the use of the bathroom tools to hotel guests and hotel staff. The reseach method used by researcher is The research step begins with research and information gathering, then planning and developing the initial form of the product or system, and field testing the feasibility of the system or product, if there is a revision, it can be developed further before conducting the main field test. . Based on the research results, monitoring ammonia gas in rooms based on a microcontroller can be a solution for the Oyo South Jakarta hotel in monitoring rooms, both from guests or hotel employees more effectively and efficiently , and to facilitate the management of existing bathroom rooms in the Hotel Oyo Jakarta Selatan

Ulfi Eka Fatur Rohmah; Agus Hariyanto

JURNAL EKONOMI MANAJEMEN AKUNTANSI 2021 sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang

This study aims to explore the extent to which PP 71 of 2010 has been implemented in the accounting process at the BLUD of Tugurejo Hospital, Semarang. Associated with a change in the government accounting system from a cash basis to an accrual basis in accordance with PP 71 of 2010. The research method used is a qualitative descriptive method with the triagulai method using 2 triagulation techniques which combine data from various sources, techniques and time so that data is obtained in the form of interviews with the head of the accounting department and sub-section, as well as obtaining the financial report documents of the 2020 Tugurejo Hospital Semarang. The results of this study show that Tugurejo Semarang Hospital has implemented the Accrual Basis SAP well, which can be seen from the results of interviews such as implementation readiness, training and learning, facilities, staff understanding and education and internal control. It is hoped that even though the Accrual Base SAP has been running well, the management of the Tugurejo Semarang Hospital and the Srmarang City Government can immediately digitize applications that are still manual, especially in reporting fixed assets

Ibrahim, R. A Fadillah Aulliah

Jurnal Ilmiah Komputerisasi Akuntansi 2021 Universitas Sains dan Teknologi Komputer

Setting a strategy in running the existing system in the company, therefore it is very important for the company to evaluate the management control system which is one of the basic functions of management. The object of the research is PT. JNE Indonesia, especially at Cikuda Jatinangor agents. This study aims to determine the state of the control system in JNE in the midst of the COVID-19 pandemic. The results of the study explain that the system that applies at JNE is still running well as evidenced by the absence of complaints from company employees, the implementation of activities that run normally, and the programs that are run in the midst of this pandemic do not make income decline JNE’s management performs the control systems very well, and ensures the security of packages that will be sent until they are received by costumers.