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All Journal Jurnal AkunStie (JAS) Jurnal Interprof
Yuli Nurhayati
Program Studi Akuntansi, Universitas Bina Insan, Lubuklinggau
Economics, Econometrics & Finance

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ANALISIS SISTEM INFORMASI AKUNTANSI PERSEDIAAN OBAT-OBATAN PADA RUMAH SAKIT AR BUNDA LUBUKLINGGAU Aulia Tri Rizky; Dewi Anggraini; Yuli Nurhayati
Jurnal AkunStie (JAS) Vol 6 No 2 (2020): Jurnal Akun STIE (JAS) Desember
Publisher : LPPM Universitas Bina Insan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32767/jas.v6i2.1169

Abstract

The hospital operational activities, medical supplies have the most frequent usage. To support medical supplies management that is effective and efficient, the management needs accounting information system of inventory that is more actual and adequate. The purpose of this research is to found accounting information system of inventory in AR Bunda Hospital. This method of research is a qualitative study by using descriptive approach. The sources of the data are primary data and secondary data. There are three ways in technique for collecting the data, namely observation, interview, and documentation. The result of the study found that accounting information system of inventory in AR Bunda Hospital are going well, but the are some weakness such as medical supplies procedure, multiply task head of pharmacy installation, the lack of some documents/form and the accounting records to support accounting informaton system of inventory.
EVALUASI PENGELOLAAN DANA BANTUAN OPERASIONAL SEKOLAH (BOS) SD NEGERI HARAPAN MAKMUR KABUPATEN MUSI RAWAS KECAMATAN MUARA LAKITAN Yuli Nurhayati; Dondy Ekki Deonardo
Jurnal AkunStie (JAS) Vol 7 No 1 (2021): Jurnal Akun STIE (JAS) Juni
Publisher : LPPM Universitas Bina Insan

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The School Operational Assistance Fund (BOS) is a government program which is basically for the provision of non-personnel operating costs for basic education units as the implementer of the compulsory education program. The analytical method used is descriptive qualitative analysis method. The results show that (1) Planning for BOS funds is in accordance with the 2019 BOS Technical Guidelines because it is seen from Government Regulation Number 3 of 2019 concerning education funding from BOS funds obtained by SD Negeri Harapan Makmur which comes from the State Budget (APBN) for 2019 is IDR 157,600,000 / year, - (2) Implementation of BOS funds, especially the allocation is in accordance with the 2019 Technical Guidelines for BOS, because in the allocation, filling in dapodikdasmen data (3) the distribution of BOS funds is in accordance with the 2019 technical guidelines, namely by going through two stages (4 ) The use of BOS funds is in accordance with the 2019 Technical Guidelines for BOS, in the form of 11 components that can be funded by BOS funds. (5) not all of the supervision has been carried out due to the lack of direct supervision from the school committee (6) Reporting the accountability of BOS funds is in accordance with the 2019 Technical Guidance, only there are no banners information, and for external reports it is in accordance with the reports made every quarter.
PENERAPAN PENYUSUNAN LAPORAN KEUANGAN PADA USAHA KECIL DAN MENENGAH (UKM) BERBASIS STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO KECIL DAN MENENGAH DI KOPI BUBUK ADINDA G19 KOTA LUBUKLINGGAU Khairunnisah Khairunnisah; Eri Triharyati; Yuli Nurhayati
Jurnal Interprof Vol 6 No 2 (2020): Jurnal Interprof Desember
Publisher : LPPM UNIVERSITAS BINA INSAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32767/interprof.v6i2.1167

Abstract

This research is a research in the coffee bean industry business, namely UKM Kopi Powder Adinda G19 Lubuklinggau City which has not implemented the appropriate preparation of financial reports according to the Financial Accounting Standards for Micro, Small and Medium Entities. This study uses data collection methods, by observing and recording directly at the research site (observation), conducting direct question and answer questions at the source (interview), and documentation by reading literature guidelines. This type of qualitative research and data analysis techniques use descriptive qualitative methods. The results of this study indicate that the preparation of the financial statements of the UKM Kopi Powder Adinda G19 Lubuklinggau City is not suitable, only the format of income and expenditure is in the preparation of the financial statements. The recording is still very simple due to the lack of knowledge regarding the preparation of financial reports according to applicable standards so that the Adinda G19 Ground coffee UKM has not been able to produce financial report compilations that are in accordance with the standards.
Co-Authors Aulia Tri Rizky Dewi Anggraini Dondy Ekki Deonardo Eri Triharyati Khairunnisah Khairunnisah