https://repository.ukwk.ac.id/handle/123456789/4 Koleksi e-journal Unika Widya Karya Malang 2026-04-26T17:01:52Z https://repository.ukwk.ac.id/handle/123456789/2127 Title: Analisis Sistem Informasi Akuntansi Penjualan Tunai sebagai Alat Pengendalian Internal pada PT Kim Putra Malang Authors: Indrarini, Silvia; Astuti, Galuh Budi; Sarica, Prodica Abstract: The study aims to analyze the cash sales accounting information system as an internal control tool at PT Kim Putra Malang. This type of research is a case study using primary and secondary data. Data collection methods consist of field studies and literature studies using observation, interview, and documentation data collection techniques. The data analysis technique used is qualitative descriptive analysis. The problem faced by the company is the weakness of the cash sales accounting information system. This is proven by the occurrence of duplication in the administration and accounting sections as well as incomplete accounting documents and records in the company. The cause of this incident is the lack of human resources and the lack of understanding of the cash sales accounting information systems importance. As a result, errors occur when recording cash sales accounting and the company could experience losses. The results of the qualitative descriptive analysis are as follows. The company is advised to separate functions in the administration and accounting sections, improve the organizational structure, add warehouse cards, compile sales reports, and improve the cash sales system and procedures. The purpose of the suggestion above is internal control can be effectively executed. 2024-12-01T00:00:00Z https://repository.ukwk.ac.id/handle/123456789/2126 Title: Analisa Rasio Keuangan untuk Menilai Kinerja Keuangan Perusahaan Periklanan, Percetakan, dan Media yang Terdaftar di Bursa Efek Indonesia Periode 2017-2021 Authors: Indrarini, Silvia; Astuti, Galuh Budi; Luhsari, Aprilia Resida Cici Abstract: This research aims to analyze financial ratios to assess the financial performance of companies in Advertising, Printing and Media Companies Listed on the Indonesian Stock Exchange for the 2017-2021 Period. This type of research is a case study using secondary data. The population was 20 companies, sampling using the purposive sampling method selected 4 companies as samples. Library study data collection methods and documentation data collection techniques, as well as quantitative descriptive data analysis techniques. The results of the financial ratio analysis of the company that has the best Current Ratio value is PT Jasuindo Tiga Perkasa Tbk, the best Cash Ratio value is PT Surya Citra Media Tbk, the best Debt to Asset Ratio value is PT Surya Citra Media Tbk, the best Debt to Equity Ratio value PT Surya Citra Media Tbk, the best Return On Asset value PT Surya Citra Media Tbk, the best Net Profit Margin value PT Surya Citra Media Tbk, the best Receivable Turnover value PT Link Net Tbk, the best Total Asset Turnover value PT Jasuindo Tiga Perkasa Tbk, the best Price Earning Ratio value for PT Link Net Tbk, and the best Price To Book Value for PT Link Net Tbk. 2024-01-01T00:00:00Z https://repository.ukwk.ac.id/handle/123456789/2124 Title: Evaluasi Sistem Informasi Akuntansi Pengadaan Obat-Obatan sebagai Upaya Meningkatkan Pengendalian Internal (Studi Kasus Pada RSUD Bangil Kabupaten Pasuruan) Authors: Astuti, Galuh Budi; Yanto, Juwi Abstract: .This research aims to evaluate the accounting information system for drug procurement as an effort to improve internal control at Bangil Hospital, Pasuruan Regency. This type of research is a case study. Data collection techniques through interviews, documentation and observation. Primary and secondary data sources. The problem faced is still the weak accounting information system for drug procurement at Bangil Hospital, Pasuruan Regency. This is proven by the absence of a copy of the Order Letter for the Goods Receiving Coordinator, the Contract Document which was prepared at the end, namely after the purchasing order was carried out. The cause of the problem is the lack of coordination between the Procurement Officer and the Goods Receiving Coordinator in the Warehouse Section, the need for medicines must be hastened (cito), so purchasing orders are carried out first. As a result of these problems, there is the potential for errors in receipt, fraud and failure to fulfill obligations by providers, thereby causing harm to the hospital. The results of the qualitative descriptive analysis by adding documents required for the procurement of medicines at Bangil Regional Hospital, Pasuruan Regency, improving the system and procedures for procurement of medicines at the Bangil Hospital, Pasuruan Regency, so that internal control over the procurement of medicines is increasingly optimal. 2023-01-01T00:00:00Z https://repository.ukwk.ac.id/handle/123456789/2123 Title: Analisis Perbandingan Kinerja Keuangan Bank Syariah Dan Bank Konvensional Yang Listing Pada Bursa Efek Indonesia Periode 2014-2018 (Studi Pada Bank BRI, Tbk dan Bank Mandiri, Tbk yang Listing Pada Bursa Efek Indonesia Periode 2014 – 2018) Authors: Astuti, Galuh Budi; Prastiwi, Mileta Neri Widya Abstract: This study aims to determine the comparison of the financial performance of Islamic Banks and Conventional Banks represented by Bank Rakyat Indonesia and Bank Mandiri for the period 2014 – 2018. The type of research used is descriptive with a quantitative approach. The population in this study amounted to 4 banking companies. Source of data used in this study is secondary data, and data collection techniques using documentation. Testing was carried out using the Independent Sample T-Test with a significance level of 5%. The results of the analysis show that the financial performance between Islamic Banks and Conventional Banks is seen from the liquidity aspect which is represented by the Loan to Deposit Ratio, the profitability aspect which is represented by Return On Assets, the capital aspect which is represented by the Capital Adequacy Ratio, the credit quality aspect which is represented by Non Performing Loans, and the aspect of efficiency represented by Operating Expenses Operating Income, has a significant difference and shows that Conventional Banks have better financial performance than Islamic Banks. 2023-01-01T00:00:00Z