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Menampilkan 1–10 dari 26 artikel
Peran Pengendalian Internal dan Whistleblowing System dalam Pencegahan Fraud
Muhammad Syaiful Anwar
; Sri Trisnaningsih
Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi
Vol 3
, No 1
(2026)
This study aims to examine the role of internal control and whistleblowing system in fraud prevention through a literature review appoarch. The background of this study is based on the persistenly high incidence of fraud cases that arise due to the suboptimal monitoring system and minimal compliance with applicable regulations in the organizations. Technique used is a literature review by examining varios relevant previous studies published between 2021-2025, obtained from google scholar. The re...
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Tinjauan Literatur: Peran Literasi Keuangan dan Gaya Hidup dalam Penggunakan Layanan Paylater pada Generasi Z
Nadia Putri Sabrina
; Sri Trisnaningsih
Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi
Vol 3
, No 1
(2026)
The development of e-commerce and digital financial services has changed consumer behavior, particularly among Generation Z. One emerging innovation is the Paylater service, which offers convenience and flexibility in transactions. While providing easy access, the use of Paylater also has the potential to increase consumer behavior and impulsive purchases. This study aims to analyze the role of financial literacy and lifestyle in the use of Paylater services among Generation Z through the System...
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Studi Literatur: Peran Dana Perimbangan dan Pendapatan Asli Daerah terhadap Kinerja Keuangan Daerah
Revina Choirunnisa Ramadina
; Sri Trisnaningsih
Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi
Vol 3
, No 1
(2026)
This research seeks to analyze how balancing funds and Regional Original Revenue (PAD) contribute to regional financial performance through a literature review approach. The study is motivated by inconsistencies in prior findings as well as the crucial role of these two revenue components in strengthening the fiscal autonomy of local governments. The method applied involves a review of relevant academic studies published between 2022 and 2025, which were sourced from Google Scholar. The findings...
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DOI
Value Added Tax Reporting Procedures Using the Digital System at PT Alam Mulya
Islakhatul Fauziyah
; Sri Trisnaningsih
International Journal of Economics and Management Sciences
Vol 2
, No 3
(2025)
This study aims to determine the implementation of Value Added Tax reporting procedures using the Core Tax Administration System system at PT Alam Mulya. The method used is descriptive qualitative. This research was conducted through direct observation during internship activities at the Finance & Accounting Division of PT Alam Mulya. The results showed that the Core Tax Administration System provides convenience in the creation and reporting of digital tax invoices, can improve reporting a...
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The Role of Risk Management in Minimizing Delayed Payment of Receivables at PT Alam Mulya
Adinda Puspita Sari
; Sri Trisnaningsih
International Journal of Economics and Management Sciences
Vol 2
, No 3
(2025)
Late payment of accounts receivable is a serious challenge that can disrupt the stability of the company's cash flow and financial performance. This study aims to evaluate the role of risk management in minimizing late payment of accounts receivable at PT Alam Mulya, a logistics company in Surabaya. The research method used is descriptive qualitative with a case study approach, through direct observation, interviews, and documentation during the five-month internship period. The results showed t...
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The Digital Cost of Revenue Recording System at PT. Alam Mulya
Ratna Dwi Budi Rahmawati
; Sri Trisnaningsih
International Journal of Economics and Management Sciences
Vol 2
, No 3
(2025)
This research aims to examine and describe the implementation of a digital-based Cost of Revenue recording system at PT Alam Mulya as a logistics service company. Amid the rapid development of information technology, digital-based financial recording systems have become a strategic solution for enhancing efficiency, accuracy, and transparency in financial reporting. This study employs a qualitative descriptive approach, utilizing data collection techniques through literature review, direct obser...
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The Effectiveness of Digitizing Transaction Documents in Supporting Petty Cash Vouching Procedures
Trias Rachma Putri
; Sri Trisnaningsih
International Journal of Economics, Management and Accounting
Vol 2
, No 4
(2025)
Digitalization of transaction documents is a process of transferring transaction document media using a scanner. Digitalization of transaction documents is one of the supports for the efficiency of petty cash vouching procedures that have been implemented from 2025. The purpose of this research is to evaluate that implementation of transaction document digitization and assess the extent to which digitization is able to support the effectiveness of the petty cash vouching process. This research u...
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Analysis of the Cash Disbursement Accounting System for Building Maintenance Processes at PT Bernofarm Pharmaceutical Company
Icha Dwi Sabrina
; Sri Trisnaningsih
International Journal of Economics, Management and Accounting
Vol 2
, No 4
(2025)
This study aims to analyze the cash disbursement accounting system for building maintenance at PT Bernofarm Pharmaceutical Company, a national pharmaceutical firm that has implemented an Enterprise Resource Planning (ERP) system. The primary issue addressed is the effectiveness of internal control mechanisms in handling cash disbursements, particularly cash transactions that are susceptible to errors and fraud. A qualitative descriptive case-study approach was adopted, using the COSO Framework—i...
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DOI
Procedure for Purchasing Raw Materials on Credit at PT Bernofarm Pharmaceutical Company Sidoarjo
Kamelia, Nila
; Sri Trisnaningsih
International Journal of Economics, Management and Accounting
Vol 2
, No 4
(2025)
This study uses a qualitative descriptive approach that aims to systematically describe the procedure for purchasing raw materials on credit at PT Bernofarm Pharmaceutical Company. The study focuses on various stages of purchasing, coordination between related departments (such as PPIC, purchasing, QC, warehouse, and accounting), and the use of documents and recording tools such as Microsoft Excel and ERP systems. This study is motivated by the importance of implementing standard purchasing proc...
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Implementation of Stock Opname Procedures for General Affair Warehouse Inventory at PT Bernofarm Pharmaceutical Company
Rahmadani Sandrigus Shanon
; Sri Trisnaningsih
International Journal of Economics, Management and Accounting
Vol 2
, No 4
(2025)
This research investigates the implementation of stock opname procedures in the General Affair warehouse at PT Bernofarm Pharmaceutical Company, a major pharmaceutical manufacturer. The study responds to the problem of discrepancies in inventory data, which can disrupt operations due to inaccurate recording or delays in documentation. The objective is to analyze the effectiveness and structure of stock opname procedures in controlling non-productive inventory. A qualitative descriptive method wa...
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DOI