JURNAL EKONOMI AL-KHITMAH

ANALISIS SISTEM INFORMASI AKUNTANSI DAN PENGENDALIAN INTERNAL PADA PERSEDIAAN OBAT-OBATAN DI UNIT PELAKSANA TEKNIS DAERAH PUSKESMAS KOTO RAJO KECAMATAN KUANTAN HILIR SEBERANG

Mayang, YUL EMRI YULIS, M IRWAN — Wed, 15 Jul 2026 00:00:00 +0700

Abstract. This study aims to analyze the effectiveness and efficiency of the accounting information system and internal control over pharmaceutical inventory based on Azhar Susanto (2017) and the COSO Framework. The research method used is descriptive with a qualitative approach, and data were collected through interviews, observations, and documentation. The result indicate that the accounting information system is implemented throught manual recording and periodic data recapitulation using Microsoft Excel. Internal control has been applied based on the components of the COSO Framework. However, inconsistencies were still found in its implementation, particulary in the recording and distribution processes. These inconsistencies result in the system and internal control not operating optimally. Therefore, the accounting information system and internal control over pharmaceutical inventory have not been fully effective and efficient in supporting inventory management.

Keywords: Accounting Information System, Pharmaceutical Inventory, Internal Control, COSO Framework

Analisis Sistem Akuntansi Persediaan Barang Dagangan Pada Toko Karya Murni

Riska A ikaika, Rina Andriani , Yeni Sepridawati — Wed, 15 Jul 2026 00:00:00 +0700

Inventory management requires an appropriate accounting system so that inventory recording and valuation can be carried out correctly, accurately, and in accordance with applicable accounting guidelines. An effective inventory accounting system serves to monitor the quantity of goods, prevent errors in recording, stock losses, and potential fraud that could harm the company. Errors in recording or valuing inventory will have a direct impact on financial statements, particularly in determining the cost of goods sold and the company’s profit.

This study aims to identify and analyze the inventory accounting system for merchandise implemented at Toko Karya Murni. This study employs a qualitative descriptive research method. Data were obtained through interviews, documentation, and observation. The results of this study indicate that the inventory accounting system at Toko Karya Murni has been effective. This is evident from the recording system and valuation method used by Toko Karya Murni, namely the Physical (Periodic) Recording System and the FIFO Valuation Method.

Pengaruh Kualitas Sistem Informasi Akuntansi Manajemen, Disiplin Kerja Dan Budaya Organisasi Terhadap Kinerja Pegawai Pada Badan Pendapatan Daerah Kabupaten Kuantan Singingi

ummifatma, Diskhamarzaweny, Yeni Sapridawati — Wed, 15 Jul 2026 00:00:00 +0700

. Penelitian ini bertujuan untuk menguji Pengaruh Kualitas Sistem Informasi Akuntansi Manajemen, Disiplin Kerja, dan Budaya Organisasi terhadap Kinerja Pegawai pada Badan Pendapatan Daerah Kabupaten Kuantan Singingi. Populasi dalam penelitian ini adalah seluruh pegawai Badan Pendapatan Daerah Kabupaten Kuantan Singingi. Teknik pengambilan sampel menggunakan purposive sampling, sehingga diperoleh sampel sebanyak 32 responden. Data penelitian diperoleh melalui penyebaran kuesioner kepada responden. Penelitian ini menggunakan pendekatan kuantitatif dengan metode analisis regresi linear berganda. Pengujian hipotesis dilakukan menggunakan uji parsial (uji t), uji simultan (uji F), dan koefisien determinasi (R²).

Hasil penelitian menunjukkan bahwa secara parsial kualitas Sistem Informasi Akuntansi Manajemen tidak berpengaruh signifikan terhadap kinerja pegawai dengan nilai signifikansi sebesar 0,824 (>0,05). Disiplin kerja juga tidak berpengaruh signifikan terhadap kinerja pegawai dengan nilai signifikansi sebesar 0,364 (>0,05). Sementara itu, budaya organisasi berpengaruh positif dan signifikan terhadap kinerja pegawai dengan nilai signifikansi sebesar 0,004 (<0,05). Secara simultan, kualitas Sistem Informasi Akuntansi Manajemen, disiplin kerja, dan budaya organisasi berpengaruh signifikan terhadap kinerja pegawai dengan nilai F hitung sebesar 8,008 dan nilai signifikansi sebesar 0,001 (<0,05). Nilai koefisien determinasi (R²) sebesar 0,462 menunjukkan bahwa 46,2% variasi kinerja pegawai dapat dijelaskan oleh kualitas Sistem Informasi Akuntansi Manajemen, disiplin kerja, dan budaya organisasi, sedangkan sisanya sebesar 53,8% dipengaruhi oleh faktor-faktor lain di luar model penelitian.

ANALISIS PENERAPAN PERNYATAAN STANDAR AKUNTANSI PEMERINTAH (PSAP) NO. 07 TENTANG AKUNTANSI ASET TETAP PADA BADAN PENGELOLAAN KEUANGAN DAN ASET DAERAH (BPKAD) KABUPATEN KUANTAN SINGINGI

nadinda Yurika, Diskhamarzaweny, Yeni Sapridawati — Thu, 16 Jul 2026 00:00:00 +0700

Penelitian ini menganalisis kesesuaian penilaian, pengungkapan, dan pelaporan aset tetap pada BPKAD Kabupaten Kuantan Singingi dengan PSAP No. 07. Menggunakan metode deskriptif kualitatif, data primer diperoleh dari 6 narasumber dan data sekunder berupa LRA, Neraca, dan CaLK Tahun 2022–2024. Dari 17 kriteria yang diteliti, 14 kriteria sesuai dengan PSAP No. 07, sedangkan 3 kriteria tidak sesuai: penilaian aset tanpa bukti perolehan yang masih estimasi manual, rekonsiliasi aset antar-SKPD yang belum konsisten, serta sistem pelaporan yang belum terintegrasi dengan SIPD. Secara umum, penerapan PSAP No. 07 telah berjalan baik dan mendukung opini WTP selama 14 tahun berturut-turut, meski beberapa aspek masih perlu diperbaiki.

ANALISIS KELAYAKAN USAHA MIKRO, KECIL DAN MENENGAH DALAM MENERAPKAN APLIKASI KEUANGAN BERBASIS STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO, KECIL DAN MENENGAH (SAK EMKM) (Studi Kasus Toko Quinn Plastik)

rahmi, yul emri yulis, rina andriani — Thu, 16 Jul 2026 00:00:00 +0700

Abstract. This study aims to determine the feasibility of the micro, small, and medium enterprise (MSME) Toko Quinn Plastik in applying the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). The method used in this study is a descriptive comparative method with a qualitative approach. The data used in this study consist of primary data and secondary data. Data collection techniques were conducted through interviews, documentation, and observation.

Based on the results of the study, it can be concluded that the financial reporting practices at Toko Quinn Plastik are not fully in accordance with SAK EMKM. Of the nine components examined, only two components were declared compliant, while the other seven components were not. However, based on the analysis of TELOS feasibility factors which include Technical, Economic, Legal, Operational, and Schedule aspects, the implementation of the ipos 5 application as an accounting support system at Toko Quinn Plastik is considered feasible to apply. This indicates that the business has sufficient capability and potential to implement SAK EMKM if supported by an increased understanding and financial report management that is more in accordance with the applicable standards.

Keywords: Feasibility, MSMEs, and SAK EMKM

AKUNTABILTAS DALAM PENGELOLAAN DANA DESA

Meli Amalia Saputri — Mon, 20 Jul 2026 00:00:00 +0700

Penelitian dilaksanakan untuk menilai akuntabilitas dan transparansi pengelolaan dana desa sesuai dengan Permendagri 20 Tahun 2018 tentang pengelolaan dana desa yang meliputi dari tahap perencanaan, pelaksanaan, penatausahaan, pelaporan dan pertanggungjawaban. Penelitian dilaksanakan di Desa Kedungoleng Kecamatan Paguyangan Kabupaten Brebes. Metode yang digunakan pada penelitian ialah menggunakan metode kualitatif dengan pendekatan deskriptif yang dilakukan melaui wawancara terhadap perangkat desa dan masyarakat. Hasil penelitian mengungkapkan bahwa pengelolaan dana desa di Desa Kedungoleng secara teknis sudah akuntabel selaras dengan Permendagri Nomor 20 Tahun 2018. Saran penelitian ini yaitu untuk pemerintah desa lebih meningkatkan transparansi guna menjaga dan meningkatkan kepercayaan masyarakat.

Tinjauan Literatur Komprehensif: Dinamika Hukum, Etika Bisnis, dan Transformasi Operasional pada PT Perusahaan Listrik Negara (Persero

izzul haq — Mon, 20 Jul 2026 00:00:00 +0700

This study provides a comprehensive review of the legal, ethical, and operational dynamics surrounding the monopoly status of PT PLN (Persero) in Indonesia. Although PLN’s monopoly is constitutionally legitimized under Article 33 of the 1945 Constitution, the analysis indicates that such legitimacy is not absolute, as PLN remains subject to the provisions of Law No. 5 of 1999 concerning the prohibition of monopolistic practices. The findings reveal that digital transformation initiatives particularly Digital Procurement and PLN Mobile serve not only as tools for operational efficiency but also as mechanisms for strengthening ethical governance by reducing opportunities for corruption and enhancing service transparency. The study also highlights the persistent dilemma PLN faces in balancing its Public Service Obligation (PSO) mandate with long-term financial sustainability, especially amid regional disparities in electricity supply costs and reliance on government subsidies. Furthermore, the review identifies emerging legal issues related to the Essential Facility doctrine in the context of PLN’s expansion into competitive downstream markets such as internet services. Using the Systematic Literature Review (SLR) method, this paper synthesizes relevant regulatory, economic, and technological literature to provide an integrated understanding of PLN’s strategic challenges in the digital era.