This study aims to analyze internal control over drug inventory at the Sikka District Health Office. The method used in this study is a qualitative descriptive method, the sample in this study is the Pharmacist section at the Sikka District Health Office. The data collection method in this study is interviews and documentation which are then analyzed using the Miles and Huberman theory and adjusted to the existing data. The results of this study indicate that at the Sikka District Health Office, the use of SOPs for controlling drug inventory shows a commitment to creating a healthy control environment. The Sikka District Health Office has emphasized the importance of creating Standard Operating Procedures (SOPs) for all stages of drug inventory control from planning to recording and reporting. This shows a commitment to ensuring that the drug inventory management process is carried out in a structured and efficient manner, with detailed SOPs for each step. In the field of Supervision, Monitoring of drugs in relation to the internal control system at the Sikka District Health Office is carried out through monthly stock opname by checking the conformity between stock cards, physical goods, and reporting. This process reflects an effort to regularly monitor and evaluate the condition of drug inventory. The Sikka District Health Office can identify any discrepancies or inconsistencies that may indicate problems in inventory management. This step allows them to immediately take necessary corrective actions, such as further investigation or inventory adjustments, to ensure that drug inventory remains well-managed and accurate.

This research aims to analyze the financial performance of KSP Kopdit Pintu Air Rotat in terms of analysis of liquidity ratios, solvency ratios and profitability ratios for the 2021-2023 financial year. The data analysis method used in this research is quantitative descriptive analysis using ratio analysis based on the Regulation of the Minister of Cooperatives and SMEs of the Republic of Indonesia Number 15 of 2021. The results of the research show that: Liquidity ratio with Current Ratio and Quick Ratio at KSP Kopdit Watergate Rotat for Financial Year 2021 -2023 in the “healthy” criteria. Meanwhile, the Cash Ratio calculation at KSP Kopdit Water Gate Rotat for the 2021-2023 financial year is in the "unhealthy" criteria. The solvency ratio value using the Debt To Asset Ratio calculation at KSP Kopdit Pintu Air Rotat for the 2021-2023 financial year continues to increase and is within the "healthy" criteria. Meanwhile, the calculation of the Debt To Equity Ratio at KSP Kopdit Pintu Air Rotat for the 2021-2023 financial year is in the "fairly healthy" criteria. The profitability ratio by calculating Return On Equity and Return On Assets at KSP Kopdit Pintu Air Rotat for the 2021-2023 financial year fluctuates and is within the "unhealthy" criteria.

This study aims to determine the Effect of Accounting Information Systems and Work Motivation on Employee Performance. This study used a quantitative approach, using primary data through questionnaires. The sampling technique uses the Slovin sample, where the determination of the sample is carried out and determined by dividing the population into several parts with a sample of 80 respondents. Data collection techniques using questionnaires were distributed to 80 respondents, where data analysis used multiple linear regression analysis using the Statistical Package for the Social Sciences (SPSS). Hypothesis testing is done through Test t and Test F. The results of the t test show that it shows that partially the Accounting Information System has no effect on employee performance. And UJi F partially shows that work motivation has a positive effect on employee performance.

Tujuan dari penelitian ini adalah menganalisis faktor-faktor yang mempengaruhi tingkat pengembalian Kredit Usaha Rakyat (KUR) pada KSP Koperasi Obor Mas Kanca Utama Sikka. Kredit Usaha Rakyat (KUR) ini mulai diluncurkan pemerintah sejak 5 November 2007. Dimana adanya KUR ini diharapkan dapat dimanfaatkan oleh para Pengusaha Kecil Mikro Menengah (UMKM) sebagai tambahan modal usahanya. Oleh karena itu pihak koperasi juga harus lebih selektif dalam mencairkan KUR ini kepada nasabah sehingga sasaran untuk penambahan modal bagi pengusaha dapat tercapai. Pengumpulan data yang digunakan dalam penelitian ini menggunakan metode wawancara dan dokumentasi. Penelitan ini merupakan jenis penelitian Kualitatif. Adapun faktor-faktor yang diduga mempengaruhi tingkat pengembalian Kredit Usaha Rakyat (KUR)  adalah usia, tingkat pendidikan, jumlah tanggungan keluarga, jumlah pinjaman, pengalaman usaha, dan omzet usaha. Secara umum prosedur pencairan KUR haruslah melewati tahap kelengkapan berkas, pengajuan permohonan, dan penilaian kredit apakah layak atau tidak untuk mendapatkan KUR. Hasil penelitian ini menunjukkan bahwa faktor-faktor yang mempengaruhi tingkat pengembalian Kredit Usaha Rakyat (KUR) pada KSP Koperasi Obor Mas Kanca Utama Sikka meliputi jumlah pembiayaan, jangka waktu pengembalian, omzet usaha, dan lama/pengalaman usaha.
 

This research aims to determine the influence of internal control and employee performance on the effectiveness of accounting information systems. This research uses data obtained from the results of questionnaires distributed to KCU employees. This type of research is quantitative research in associative form, the data sources used are primary and secondary data sources. This research shows that simultaneously internal control variables and employee performance variables jointly influence the effectiveness of the accounting information system. Internal control influences the effectiveness of the accounting information system, and employee performance does not influence the effectiveness of the accounting information system. 39.8 percent of the accounting information system effectiveness variable is explained by the internal control and employee performance variables in this research, the remaining 60.2 percent is explained by other variables that are not in this research.