Claim Missing Document
Check
Articles

Found 7 Documents
Search

ANALISIS SISTEM AKUNTANSI PEMBELIAN GABAH/BERAS DALAM MENINGKATKAN PENGENDALIAN INTERN [Studi pada Perum Badan Urusan Logistik (BULOG) Sub Divisi Regional Malang] Novitasari, Maya
Jurnal Administrasi Bisnis Vol 13, No 2 (2014): AGUSTUS
Publisher : Fakultas Ilmu Administrasi Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (239.319 KB)

Abstract

The analysis of purchase accounting system is a procedure done by Public Company of Logistics Agency (Bulog) Malang Sub Divre to buy raw materials. The procedure on the purchase accounting system uses the documents to record every transaction made. The goal is to have a good implementation in internal control, so that the purchasing transaction goes according to the procedure. The purpose of this study is to determine the purchase accounting system implemented by Public Company of Logistics Agency (Bulog) Malang Sub Divre and to know whether the implementation of the grain/rice purchase has already supported the implementation of good internal control. Besides learning the documents, another technique applied is direct observation on the purchasing process in Public Company of Logistics Agency (Bulog) Malang Sub Divre. Based on the research results, it can be known that the documents used in the purchasing procedure has been quite good, each function has been carrying out its responsibilities and at the time of the execution of stock opname done suddenly to avoid cheating. Keywords: Purchasing Accounting Systems, Internal Control ABSTRAK Analisis sistem akuntansi pembelian merupakan prosedur yang dilakukan oleh Perum BULOG Sub Divre Malang  untuk membeli bahan baku. Prosedur  pada sistem akuntansi pembelian menggunakan dokumen-dokumen untuk merekam setiap transaksi yang dilakukan. Tujuannya agar terlaksananya pengendalian intern yang baik, sehingga transaksi pembelian berjalan sesuai dengan prosedur.Tujuan diadakannya penelitian adalah untuk mengetahui sistem akuntansi pembelian yang dilaksanakan oleh Perum BULOG Sub Divre Malang selain itu untuk mengetahui pelaksaan pembelian gabah/beras sudah mendukung terlaksananya pengendalian intern yang baik. Selain mempelajari dokumen, teknik yang dilakukan yaitu mengamati secara langsung pada proses pembelian pada Perum BULOG Sub Divre Malang.Berdasarkan hasil penelitian dapat diketahui bahwa dokumen-dokumen yang digunakan dalam prosedur pembelian sudah cukup baik, masing-masing fungsi sudah melaksanakan tanggungjawabnya dan pada saat pelaksanaan stock opname dilakukan secara mendadak untuk menghindari adanya kecurangan. Kata kunci : Sistem Akuntansi Pembelian, Pengendalian Intern
PENGARUH PENAMBAHAN SARI BUAH MANGGA (MANGIFERA INDICA) TERHADAP PEMBUATAN SIRUP BUAH MANGROVE PEDADA (SONNERATIA CASEOLARIS) Novitasari, Maya; Nurfadilah, Nurfadilah
KAUDERNI : Journal of Fisheries, Marine and Aquatic Science Vol 2 No 1 (2020)
Publisher : Sekolah Tinggi Perikanan dan Kelautan (STPL) Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (448.906 KB)

Abstract

Syrup is a kind of drink in the form of a thick solution with diverse flavors that are not directly drunk but must be diluted first. Dilution is needed because the sugar content in syrup is high, which is between 55% - 65%. The making of syrup can be added with coloring and citric acid to add color and flavor. The purpose of this study was to determine the panelists' acceptance of the manufacture of syrup using raw materials of mangrove fruit. While the benefits of this study researchers are expected to improve their knowledge and skills in processing Mangrove Pedada Fruit (Sonneratia caseolaris) so that they are able to develop the science and technology of processing Mangrove Pedada Fruit (Sonneratia caseolaris) in Central Sulawesi. This research will be carried out in December 2019, at the Applied Marine Products Processing Technology Laboratory, Palu Polytechnic. This study uses RAK (Randomized Block Design) with 3X organploptic test replications, the treatment applied is the addition of mango juice in the production of mangrove fruit syrup (Sonneratia caseolaris) consisting of 5 treatments, each Mangrove juice 0 ml, 150 ml, 175 ml, 200 ml and 250 ml. What was observed was organoleptic which included thickness, color, taste and aroma. Pedada Mangrove Syrup (Sonneratia caseolaris) with the addition of Mango juice (Mangifera indica) is best obtained in the treatment of p1 with an orange color, aroma, taste and thickness that resembles juice in general. Further research needs to be done about the shelf life of Pedada Mangrove Fruit Syrup (Sonneratia caseolaris) with the addition of different Mango Juice (Mangifera indica).
MUTU KIMIA DAN ORGANOLEPTIK PERMEN JELLY RUMPUT LAUT GELATIN SAPI Novitasari, Maya; Mappiratu, Mappiratu; Sulistiawati, Dwi
Mitra Sains Vol 6, No 2 (2018)
Publisher : Tadulako University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (274.633 KB)

Abstract

Jelly has a supple and elastic texture. Jelly is one kind of product that attracted many people because the texture is different compared to other sweets. One of the factors that affect the quality of jelly is the gel-forming material. This study aims to determine the ratio of seaweed to cow?s gelatin that can produce jelly which has a good chemical and organoleptic quality. The experimental design used in this research is completely randomized design (CRD) with a combination of patterns is a difference ratio of seaweed and cow?s gelatin repeated 3 times so that there are 18 units of the experiment. Chemical parameters were observed consisting of ash and total sugar. Organoleptic parameters were observed consisting of taste and firmness. Jelly that produced in this research had 0.43 to 0.68% ash content and total sugar content 33, -53.67% and it has the organoleptic quality preferred by the panelists. Jelly that produced in this research is still meet the quality standard ISO 3574.2-2008.
FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT MAHASISWA IAIN SURAKARTA DALAM MEMILIH PERBANKAN SYARIAH Fatimah, Siti; Novitasari, Maya; Muslimah, Emy
Academica : Journal of Multidisciplinary Studies Vol 3, No 1 (2019)
Publisher : IAIN Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (508.74 KB)

Abstract

This study aims to determine whether there is a relationship between variables related to the results of student interest in choosing a islamic banking. The samples involved in the research were IAIN Surakarta students. Data were analyzed by using SPSS with multiple regression, so it can be known there is or no relation between independent variable with dependent variable. Independent variables in this study Includes gender, age, understanding law of usury, religious, social environment, and family. Meanwhile, for the dependent variable is student interest in choosing a islamic banking. Based on this study, the independent variables that significantly influence the dependent  variables there is only one, namely the understanding of usury law. Keywords: independent variable; dependent variable; islamic bank; IAIN Surakarta
OPTIMALISASI POTENSI PERBANKAN SYARIAH DI INDONESIA BAGI UMKM HALAL DALAM MENDUKUNG SUSTAINABLE DEVELOPMENT GOALS Novitasari, Maya
Majalah Ekonomi Vol 24 No 1 (2019): Juli
Publisher : Fakultas Ekonomi Universitas PGRI Adi Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (478.278 KB)

Abstract

Penelitian ini bertujuan untuk menganalisa peran perbankan syariah dalam mendukung UMKM halal dan untuk menganalisa potensi perbankan syariah dalam mendukung UMKM halal. Jenis penelitian ini merupakan penelitian deskriptif kualitatif berdasarkan hasil wawancara dan dokumentasi. Hasil penelitian menunjukkan bahwa kondisi bank syariah dalam mendukung UMKM halal belum melakukan sosialisasi yang efektif kepada para pengusaha UMKM halal, akses kantor dan jaringan ATM yang masih sulit ditemui serta kurangnya promosi yang dilakukan oleh perbankan syariah, sementara potensi bank syariah itu sendiri dapat melakukan inovasi produk dengan memberikan kekhususan produk pembiayaan bagi para pelaku industri wisata serta melakukan event yang menarik agar dapat merubah mindset masyarakat bahwa bank syariah merupakan bank yang inklusif dan bukan eksklusif.
OPTIMALISASI POTENSI PERBANKAN SYARIAH DI INDONESIA BAGI UMKM HALAL DALAM MENDUKUNG SUSTAINABLE DEVELOPMENT GOALS Novitasari, Maya
Majalah Ekonomi Vol 24 No 1 (2019): Juli
Publisher : Fakultas Ekonomi Universitas PGRI Adi Buana

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

Abstract

Penelitian ini bertujuan untuk menganalisa peran perbankan syariah dalam mendukung UMKM halal dan untuk menganalisa potensi perbankan syariah dalam mendukung UMKM halal. Jenis penelitian ini merupakan penelitian deskriptif kualitatif berdasarkan hasil wawancara dan dokumentasi. Hasil penelitian menunjukkan bahwa kondisi bank syariah dalam mendukung UMKM halal belum melakukan sosialisasi yang efektif kepada para pengusaha UMKM halal, akses kantor dan jaringan ATM yang masih sulit ditemui serta kurangnya promosi yang dilakukan oleh perbankan syariah, sementara potensi bank syariah itu sendiri dapat melakukan inovasi produk dengan memberikan kekhususan produk pembiayaan bagi para pelaku industri wisata serta melakukan event yang menarik agar dapat merubah mindset masyarakat bahwa bank syariah merupakan bank yang inklusif dan bukan eksklusif.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY DAN KETERLAMBATAN PUBLIKASI LAPORAN KEUANGAN PADA PERUSAHAAN CONSUMER GOODS YANG TERDAFTAR DI BURSA EFEK INDONESIA MAYA NOVITASARI
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 3 No 1 (2018): JURNAL AKUNTANSI DAN EKONOMI
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1758.052 KB) | DOI: 10.29407/jae.v3i1.12009

Abstract

This study aims to analyze and find empirical evidence of factors that affect audit delay and delayed publication of financial statements on consumer goods companies listed on the stock exchange Indonesia in 2012-2015. Factors studied in this research are liquidity, profitability, the size of a public accounting firm and auditor opinion as independent variable while audit delay and delayed publication of financial statements as dependent variable. The sample consists of 21 companies listed in Indonesia Stock Exchange selected by using purposive sampling. The analytical tool used is multiple regression analysis to measure audit delay, logistic regression to measure the delay of publication of financial statements and spearman correlation to measure the relationship between audit delay and delayed publication of financial statements. Partial hypothesis test results show that liquidity, profitability, auditor opinion no significant effect on audit delay and publication delay while the size of a public accounting firm there is a significant influence on audit delay and the delay of publication. The correlation result indicates that audit delay has no significant effect on the delay of publication