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Zahran Rayyan; Rayyan Mahdi; Syarifal Luthfan

Proceeding International Conference Of Innovation Science, Technology, Education, Children And Health 2023 Program Studi DIII Rekam Medis dan Informasi Kesehatan

Cloud computing has revolutionized data storage and management; however, security and privacy concerns remain critical challenges. This paper explores the integration of blockchain technology to enhance data security in cloud environments. A decentralized approach ensures data integrity, authentication, and tamper resistance. The proposed framework leverages smart contracts to enforce access control policies efficiently. Simulation results indicate that our model significantly improves data security without compromising system performance.

Zahran Rayyan; Rayyan Mahdi; Syarifal Luthfan

Proceeding International Conference Of Innovation Science, Technology, Education, Children And Health 2023 Program Studi DIII Rekam Medis dan Informasi Kesehatan

Cloud computing has revolutionized data storage and management; however, security and privacy concerns remain critical challenges. This paper explores the integration of blockchain technology to enhance data security in cloud environments. A decentralized approach ensures data integrity, authentication, and tamper resistance. The proposed framework leverages smart contracts to enforce access control policies efficiently. Simulation results indicate that our model significantly improves data security without compromising system performance.

Yohana Fransiska Natalia; Ni Luh Ayu Atmi Kamaratih; Hwihanus Hwihanus

Jurnal Akuntan Publik 2023 International Forum of Researchers and Lecturers

PT Andalan Inti Indonesia is a company operating in the retail sector. In running a business, a company needs to pay attention to the management control system. As one part of carrying out management functions, planning cannot be separated from control. The management control system itself has the aim of planning, evaluating and making decisions in order to develop and maintain the company's survival. The method used in this research is descriptive qualitative. The results of data analysis show that the strategic planning process at PT Andalan Inti Indonesia is good and budget preparation is carried out per division as well as to make it easier to detail the budget for activity needs. Based on the results of the analysis, it can be concluded that the implementation of the management system control function at PT Andalan Inti Indonesia is quite good and running well. The company has focused on increasing brand awareness as a step in achieving its sales target of 2 billion. Apart from marketing its products offline, the company also utilizes technology that supports the popularity of the online market. Employee placement is carried out appropriately to ensure the effectiveness and productivity of each division. Overall, PT Andalan Inti Indonesia has a structured and holistic approach to company management, with a focus on adapting to market changes, evaluating performance, and implementing short-term strategies that are in line with online market trends.

Stefani Sindita Sari; Gabrielle Michaela Krisvi; Irda Agustin Kustiwi

Mutiara : Jurnal Penelitian dan Karya Ilmiah 2023 STAI YPIQ BAUBAU, SULAWESI TENGGARA

The aim of this research is to assess the influence of accounting understanding, use of accounting information systems, and the role of internal audit on the quality of financial reporting at PT Kereta Api India (Persero) Surabaya City. The research method used is quantitative, and the research approach involves descriptive analysis using primary data. Analysis was carried out using SPSS to carry out Validity Tests and Reliability Tests. As an employee at PT Kereta Api Indonesia (Persero), you are part of the sample population of the general accounting and taxation department, which is also the accounting department, responsible for finance, budgeting and management. Accounting knowledge, use of accounting information systems and internal audit play an important role in controlling the quality of financial reports.

Erniyati Erniyati; Puspa Citra; Legis Tsaniyah; Hermawan Hermawan

Jurnal Nusantara Berbakti 2023 Universitas Kristen Indonesia Toraja

The bakery industry is a sector that continues to grow through the crisis period in 2021 when Indonesia managed to record the highest bread sales in the Southeast Asia region with total transactions reaching USD 18.7 billion. Mak MPOEQ cake house in Bogor is one of the small food industries that has continued to produce during the Covid 19 pandemic until now. Bakery products are sensitive to contamination so they can easily and potentially spread food safety hazards. An integrated system of control and quality management of manufactured products is required, which makes it possible to implement timely measures to prevent, identify and eliminate deficiencies and errors in production, to provide reliable information about the products produced to consumers. To date, a system based on the use of Hazard Analysis Critical Control Points (HACCP) principles has been able to overcome these food safety problems well. The design of the HACCP system at Mak MPOEQ's cake house has been implemented through a community service mentoring program for staff from FMIPA Pakuan University in the period April-December 2023. The coaching is carried out following the stages of implementing the HACCP system as stated in SNI CAC/RCP 1 of 2011 issued by National Standardization Agency. The basic requirements for HACCP itself have been prepared by partners since 2021. The results of the hazard analysis carried out on the MPOEG Mak Cake House production system found 7 significant hazards out of the 20 hazards evaluated. Next, using the Codex decision tree, 4 CPPs were determined from the 7 hazards, namely egg receiving, flour sifting, filing, and vla cooking. Based on these 4 CCPs, a HACCP Plan has been prepared which focuses control on cleanliness when receiving eggs, physical contamination when sifting flour, sanitary bacteria from worker cross-contamination, and temperature and cooking time. All controls are carried out per activity batch and verified periodically.

Hwihanus Hwihanus; Grace Lodita Hatumena; Alifiarisma Maricar

Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan 2023 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This research aims to find out how the management control system at the Cita Hati Foundation is regarding the incentive system given to local teaching staff and foreign teaching staff.  The data source for this research uses primary and secondary data.  The aim of this research is to display, explain and analyze the function of implementing a management control system.  This research uses a qualitative descriptive approach, which is usually used to describe and describe current phenomena, whether human engineering or natural.  Primary data was obtained directly from the Cita Hati Christian School, which was the subject of the research.  By conducting direct observations at the Cita Hati Christian School and interviews with people at the school who are related to this research.  The results obtained are that the Cita Hati Foundation has teaching staff who are competent in their fields, not only local teaching staff, but also bringing in foreign teaching staff to improve the quality and value of education.  The presence of foreign teaching staff has both positive and negative impacts on the foundation, especially local teaching staff.  This is due to the differences in treatment given by the foundation to the two.  So the researchers suggest that the Cita Hati Foundation evaluate and revise the incentive program that will be given to employees, in accordance with the policies that have been determined or agreed and the point is that the policies made must be in accordance with the Foundation's ability to provide incentives in accordance with employee performance.  This will encourage better performance so that the company can also develop forward with employees who are loyal and willing to develop together.

Sinta Sukma Ayu; Zuhrinal M. Nawawi

Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN) 2023 FEB Universitas Maritim Semarang

This research aims to determine the application of Planning, Organizing, Actuating, and Controlling (POAC) in Islamic Business Management. This research uses a qualitative research method with a Systematic Literature Review (SLR) approach. The existing data sources come from indexed journal literature that has an ISSN (International Standard Serial Number) electronically which has been published via the internet with the code E-ISSN. Data collection was carried out via internet surfing from Google Scholar. The research data population is journals and books that focus on POAC (Planning, Organizing, Actuating, and Controlling). The results of this research state that the implementation of planning in Islamic business management must be in line with sharia values, ensuring that business objectives not only benefit the company, but also create social and economic benefits for society as a whole. The application of organizing in Islamic business management involves the creation of a fair and sustainable organizational structure. The separation of duties and responsibilities must reflect fairness, and strategic decisions must take into account their impact on society. Synergy between business interests and general welfare is the main key in the organizing process. The application of actuating in Islamic business management is the implementation of Islamic values in every company action such as work ethics, transparency and honesty and creating fair economic opportunities. The application of controlling in Islamic business management includes continuous monitoring of compliance with sharia principles. This includes ongoing evaluation of business sustainability and fair distribution of profits. Controls also ensure that the business operates in accordance with Islamic objectives and does not involve practices that are inconsistent with sharia law.

Roni Setiawan; Raihan Aditya Perkasa; Zacky Maulana

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

The purpose of this research is to determine the impact of the implementation of Government Accounting Standards (SAP), Human Resource Capability (HRM), and Internal Control System (ICS) on the quality of government financial reporting. The research method involves a systematic literature review. The strategy for selecting journal articles related to the quality of government financial reporting is influenced by factors such as government accounting standards, internal government control systems, and human resource capabilities. Financial reports serve as a form of accountability for the management of national/regional finances within a specific time frame. The focus or objective of financial reports is to provide quality information that is useful to its users.

Michael Revelin Ervan Septian; Paramita Nidan Paramesti; Hwihanus Hwihanus

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

The purpose of this research is to determine the implementation of the personnel control system at PT ABC Surabaya. The research method used is a descriptive qualitative method while data collection methods are carried out through interviews, documentation and observation. The research results show that the implementation of the personnel control system at PT ABC Surabaya has been implemented effectively except for the placement element.

Agustina Dwita Sari; Sri Luayyi; Puji Rahayu

Riset Ilmu Manajemen Bisnis dan Akuntansi 2023 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This research aims to determine the influence of management accounting systems, management control systems, motivation and organizational commitment on the managerial performance of PT Wonojati Wijoyo. This case study was conducted at PT Wonojati Wijoyo in 2019-2021 which consists of variables (X) including: management accounting system, management control system, motivation, organizational commitment, variable (Y) managerial performance. The sampling technique uses a saturated sampling technique. The results of this research show that H1 the management accounting system has a significant effect on managerial performance, while H2 the management control system has a significant effect on managerial performance, H3 motivation has a significant effect on managerial performance, H4 organizational commitment has no effect on managerial performance. Based on the four equations, it proves that managerial performance has a high influence on the company.

Dimas Firjatullah Tsani; Henny Dwi Bhakti

Jurnal Sains dan Teknologi 2023 Fakultas Teknik Universitas Cenderawasih

Currently, various industries see the increasingly rapid development of modern technology, almost all institutions need a government information system, one of which is to automate data storage more quickly and easily. The levy receipt system is an example of information technology. One of the government agencies in Gresik Regency that has not implemented an information system for data processing is the Cooperative Service, located in Gresik, Kembangan, KEC.kebomas, Gresik Regency, East Java 61121. assisting other officers who handle administration in the Market Tax Sub-section, namely data processing Daily or monthly Market Tax payments still use a Tax Control Card or. To overcome this problem, an information system was developed using the PHP and HTML programming languages ​​and MYSQL DATABASE. The research methodology used in this research uses data collection methods. The conclusions are expected to help simplify the management of market services, such as managing traders, processing kiosks and losses, and processing fee data and reports, it is also hoped that it can reduce the risk of damage.

Nurfajriyati, Nurfajriyati; Muhammad Rivandi

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

This research aims to test the government's internal control system and regional financial accounting system on the effectiveness of regional financial management. Data collection for this research used a questionnaire. Questionnaires were delivered to 74 employees at the Padang City Inspectorate Office. This research is included in quantitative research. The sample was determined using total sampling technique. Data analysis uses multiple regression using SPSS 22 software. The results of this research show that the internal control system has no effect on the effectiveness of financial management and the accounting system has a positive effect on the effectiveness of financial management.

Alif Firmansyah; Nunu Kustian, Nunu Kustian; Ria Asep Sumarni; Nunu Kustian, Nunu Kustian

Jurnal Elektronika dan Komputer 2023 STEKOM PRESS

The combination of activities carried out by humans and technology is related to administrative systems that create information from organized work processes. PT. Farmhouse Production in the administration of data management is carried out with the help of Microsoft Excel and documents are written, and copied in the traditional way which results in the accumulation of accumulated paper resulting in complexity and difficulty in finding the required documents. Therefore, a balance of human resources, database, hardware, software, and a new strategy is needed to overcome the problems that can burden the company by realizing a website that is easy to apply so that any file is found quickly by paying attention to supervision, control, and methodical organization using PIESCES analysis as a method used to detect deficiencies and weakness in the old system. With this analysis, the new system is the right support in managing data that is collected in an orderly manner and stored neatly in large storage without being randomized and the work is more strategic because the information generated is valuable to the recipient or leader.

Muhammad Arthur Agstrino; Tituk Diah Widajantie

Publikasi Hasil Pengabdian dan Kegiatan Masyarakat 2023 Asosiasi Periset Bahasa Sastra Indonesia

Inventory management at Puskesmas BLUD "X" is a mandate from  Peraturan Pemerintah Nomor 27 Tahun 2014 and Peraturan Pemerintah Nomor 28 Tahun 2020 concerning BMN / BMD Management and its amendments. Peraturan Menteri Dalam Negeri Nomor 19 tahun 2016 concerning Guidelines for Regional Property Management (BMD). Moreover, Peraturan Menteri Dalam Negeri Nomor 47 Tahun 2021 concerning procedures for implementing BMD bookkeeping, inventory, and reporting, Kebijakan Akuntansi Pemerintah Daerah on inventory, Standar Akuntansi Pemerintah on inventory.  In this study, it was found that inventory management at the Puskemas BLUD "X"  was still inadequate and not in accordance with applicable regulations. The purpose of this study was to determine the error factor in the management of medical supplies Puskesmas BLUD "X" which is not in accordance with applicable regulations. The methods used in this study are comparative descriptive qualitative with the type of case study, and data collection techniques through triangulation (interviews, observations, and documentation).  The result of this study is that inventory management at the Puskesmas BLUD "X" is still inadequate due to several factors, namely the non-functioning  of operational standards in terms of  recording, the quality of the internal control system is still weak,  and the weak use of the SIM Persediaan Puskesmas, where these factors affect the results of the calculation of medical inventory expenses presented in the financial statements.

Zhafran, Faras Abiyyu; Nasution, Juliana

The structure of interrelated procedures in the payroll and wage accounting system is based on a comprehensive plan for carrying out the company's core operations and functions. Interior control is essential for this framework, including hierarchical designs, techniques, and activities consolidated to safeguard organization resources, check the unwavering quality and exactness of bookkeeping information, further develop capability, and guarantee consistency with the executive guidelines. The compensation and pay bookkeeping data framework at PTPN IV Medan isn't completely as per the hypothesis that upholds it. Despite the fact that she had been helped by unique mark programming, Ms. Office Excel, dan Accurate Accounting System, related works actually have not arrived at the best level. As a result, the payroll and wage accounting information system's internal control can still be improved, particularly with regard to the division of labor in the financial sector. This can be accomplished by creating new sections in accordance with applicable theory, such as the employment function, the PPh21 function, and other functions, to ensure this system's internal control is more efficient.

Muhammad Arthur Agstrino; Tituk Diah Widajantie

Jurnal Masyarakat Mengabdi Nusantara 2023 STIPAS Tahasak Danum Pambelum Keuskupan Palangkaraya

Inventory management at Puskesmas BLUD "X" is a mandate from  Peraturan Pemerintah Nomor 27 Tahun 2014 and Peraturan Pemerintah Nomor 28 Tahun 2020 concerning BMN / BMD Management and its amendments. Peraturan Menteri Dalam Negeri Nomor 19 tahun 2016 concerning Guidelines for Regional Property Management (BMD). Moreover, Peraturan Menteri Dalam Negeri Nomor 47 Tahun 2021 concerning procedures for implementing BMD bookkeeping, inventory, and reporting, Kebijakan Akuntansi Pemerintah Daerah on inventory, Standar Akuntansi Pemerintah on inventory.  In this study, it was found that inventory management at the Puskemas BLUD "X"  was still inadequate and not in accordance with applicable regulations. The purpose of this study was to determine the error factor in the management of medical supplies Puskesmas BLUD "X" which is not in accordance with applicable regulations. The methods used in this study are comparative descriptive qualitative with the type of case study, and data collection techniques through triangulation (interviews, observations, and documentation).  The result of this study is that inventory management at the Puskesmas BLUD "X" is still inadequate due to several factors, namely the non-functioning  of operational standards in terms of  recording, the quality of the internal control system is still weak,  and the weak use of the SIM Persediaan Puskesmas, where these factors affect the results of the calculation of medical inventory expenses presented in the financial statements.

Tri Martial; Yusniar Lubis; Ahmad Rizki Harahap; Fahman Urdawi Nasution; Muhammad Arief Tirtana +1 more

The International Conference on Education, Social Sciences and Technology 2023 International Forum of Researchers and Lecturers

The main objective of this research is to find out the role of women in the people's coffee management system in North Sumatra. The approach in this research is qualitative. The population of this study comes from 5 city districts in North Sumatra including karo, dairi, humbang hasundutan, simalungun, north tapanuli and mandailing natal districts. The sampling technique uses incidental sampling, namely any female farmer who is found in the field and meets the criteria of the researcher, the sampling number used is 60 farmers. This research data analysis technique uses descriptive analysis. The results of data analysis show that in the management of smallholder coffee plantations in North Sumatra, women take a considerable share. Where 8 out of 10 jobs in coffee management are done by women, while 2 more things are done by men. The roles played by women in coffee management are Land Preparation, Seed Planting, Plant Maintenance, Fruit Picking, Fruit Processing, Seed Drying, Seed Cleaning, Storage, and Distribution, while Pest and Disease Control and seed Grinding are carried out by men.

Puspa Indah Sari Pohan; Azhari Akmal Tarigan

Maslahah : Jurnal Manajemen dan Ekonomi Syariah 2023 STAI YPIQ BAUBAU, SULAWESI TENGGARA

The focus of this research is, 1) how business management at CV Antique Production to improve consumer satisfaction in the Islamic Perspective of Islam. 2) What are the constraints on printing business management at CV Antique Production in improving consumer satisfaction in the Islamic Emergency Perspective. 3) What are the solutions of the constraints on printing business management on CV antique production in improving consumer satisfaction in the Islamic Emergency Perspective. This research uses descriptive approach with the type of qualitative research. The data source obtained is primary and secondary data. Data collection techniques with observation, interview and documentation. Data analysis techniques use data reduction, data presentation, and concludes. This research is the management of printing business done by CV. Antique Production To improve consumer satisfaction in the Islamic economic perspective is to implement management functions or management in Islam well. The management function consists of: the implementation (planning), organizing), implementation (actuating), and control (controlling). Constraint business management facing by CV. Antique Production To improve consumer satisfaction include internal constraints that is lack of employees when many demand and delay of product raw material supplies, and external constraints are of unclear consumers with product details of the product and competitor or competitors. Solutions to overcome constraints on printing business management by CV. Antique Production To improve consumer satisfaction includes the solution of internal constraints that adds employees with freelance systems, adding more than one supplyer and check periodically inventory of product raw materials while solutions for external constraints are providing conservation sessions of the booking and consuming businesses by opening product gallery and developing its employee skills.

Sevia Nurfaizah; Trisna Putra

Jurnal Manajemen Pariwisata dan Perhotelan 2023 International Forum of Researchers and Lecturers

Management of traditional villages by local communities (community based tourism) is the most important element because the community can become a driving force if it is managed and developed through the concept of tourism. The lack of variety in tourist activities in traditional villages and the activities that can be done are relatively the same, causing tourists who visit to feel bored and bored. Qualitative research was used in this study to describe factually, systematically and in detail regarding the management of community-based traditional villages in Sijunjung Regency (CBT). Data was collected using observation techniques, interviews, using 5 informants and documentation. Data was obtained from primary data in the form of the number of tourist visits to traditional villages, secondary data in the form of the organizational structure of traditional village management, and other documents. Based on the research results, it is stated that the management of traditional villages uses 4 basic management functions, namely Planning, Organizing, Actuating and Controlling.

Dian Novitri; Budi Dharma

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

The aim of this research is to determine the implementation of the process management system in planning and implementing budgets at the Ministry of Industry and Trade, North Sumatra Province. The research method used is descriptive qualitative, or a comprehensive problem solving procedure, which presents information obtained from interviews, literature reviews and field observations, which is then analyzed and interpreted through conclusions. Research Results In general, the management control system process is said to be successful if management is able to ensure that the company receives the necessary resources and is able to use them effectively and efficiently. In other words, the process can be said to be successful if the plans prepared by management can actually be implemented and the existing monitoring system can correct deviations that arise in time. Therefore, it is necessary to pay attention to the characteristics and stages of the system itself. In this case, it can be said that the development of the entire management control system process is expected to occur when responsibility is concentrated in easily monitored organizational units (e.g. departments, subdivisions, etc.) and with an effective and functional reporting system. can run well.