This final report discusses the cash disbursement system at the Regional Public Service Agency (BLUD) of Gandus Regional General Hospital, Palembang. This system plays an important role in supporting operational activities and ensuring orderly, transparent, and accountable financial management. The purpose of this study is to identify the procedures of cash disbursement, the documents used, and…
In carrying out its operational activities, the hospital does not only focus on medical services, but is also able to manage administration and finance effectively and efficiently. The purpose of this observation is to find out and observe the patient cash receipt administration process implemented at Gandus Palembang Regional Hospital. The results of the observation show that the patient cash …
This observation aims to observe the calculation mechanism and recognition of capital lease income on the Gold Ownership Credit (KKE) product at PT Pegadaian UPC Lebong Siarang. The report was prepared through direct observation, documentation, and data collection during the internship period from January to March 2026. Based on the observation results, it shows that the calculation of capital …
This final report aims to identify and describe the procedures for collecting customer receivables from IndiBiz at PT Telkom Witel Sumsel Palembang. This report was prepared in recognition of the importance of managing customer receivables to support the company’s cash flow, given that the payment system used is postpaid. The method used is descriptive, employing data collection techniques su…
This final report examines the accounting system for collecting accounts receivable from IndiBiz customers at PT Telkom Indonesia Witel Sumbagsel Palembang, which is motivated by the importance of receivables management in a postpaid payment system that carries the risk of late payments. The study applies accounting information systems theory and accounts receivable concepts as the analytical f…
The objective of this study is to examine how economic sustainability strengthens the impact of governance quality on tax revenue in ASEAN countries. This study uses a governance quality (QoG) framework, benefit received theory, agency theory, stakeholder theory, and growth theory to explain how governance quality affects tax revenue. Sustainable economy functions as a conditioning mechanism th…
This study aims to develop a measurement model for the implementation of Good Corporate Governance (GCG) in Regionally-Owned Enterprises (BUMD). Compared to the implementation of GCG in State-Owned Enterprises (SOEs) in Indonesia, the implementation of GCG in BUMDs is considered to be suboptimal. The rapid development of GCG implementation in SOEs has not been followed by regional government-ow…
This research aims to empirically test the effect of good corporate governance, cash holding, and policy debt on company value in food and beverage manufacturing companies listed on the Indonesia Stock Exchange in 2018-2022. Based on the purposive sampling method, a sample of 12 companies was generated. The data analysis technique used multiple linear regression analysis with the SPSS 26 progra…
Kegiatan operasional perusahaan sering kali membutuhkan dana dalam jumlah kecil yang penggunaannya harus cepat dan efisien. Untuk memenuhi kebutuhan tersebut, perusahaan menyediakan kas kecil sebagai solusi pendanaan operasional harian. Kas kecil adalah uang yang disediakan untuk membayar pengeluaran-pengeluaran yang jumlahnya relatif kecil dan tidak ekonomis apabila dibayar dengan cek. Laporan…
This final report discusses the government asset recording system at Regional Office VII of the National Civil Service Agency (BKN) in Palembang. Asset recording is a critical component of State-Owned Property (Barang Milik Negara/BMN) management to ensure accuracy, accountability, and transparency, funded by the State Revenue and Expenditure Budget (Anggaran Pendapatan dan Belanja Negara/APBN)…
The final report entitled "Cash Expenditure Accounting System in the Electricity Payment Process at the Palembang State Civil Service Agency Regional Office VII". The Palembang State Civil Service Agency Regional Office VII is engaged in the administration and management of state civil servants. The cash expenditure process is carried out through the direct payment method (LS) using the SAKTI a…
The centralized payment system is an innovation in financial administration implemented by PT PLN (Persero) UIP Sumbagsel to improve efficiency and accuracy in the payment process. This centralization aims to simplify financial transaction procedures, reduce recording errors, and accelerate payments related to the company's operations. The purpose of this study is to understand how the centrali…
One of the important functions in maintaining smooth cash flow and company sustainability, especially in business relations between large companies and the Government such as (PT. PLN, POLRI, TNI) and Pertamina Patra Niaga Regional South Sumatra and. The BMP receivables collection system is used to ensure payments are made on time according to the contract. Receivables collection begins with th…
Akuntansi adalah sebuah aktivitas jasa, di mana fungsinya adalah memberikan informasi kuantitatif, terutama informasi mengenai posisi keuangan dan hasil kinerja operasional perusahaan, yang dimaksudkan berguna dalam pengambilan keputusan ekonomi.rnbuku ini sangat tepat untuk dibaca atau dimiliki sebagai referensi bagi para mahasiswa yang ada di program studi akuntansi dan manajemen. buku ini ju…
Bab awal di dalam buku ini dimulai dengan pengenalan konsep-konsep dasar akuntansi untuk memberikan pemahaman awal mengenai akuntansi. Pembahasan bab-bab berikutnya ditekankan pada pembahasan untuk tiap siklus akuntansi, sehingga akan memudahkan pembaca dalam memahami alur buku ini. Untuk lebih memudahkan pembaca mengikuti alur buku ini, maka setiap bab dalam buku ini juga disertai dengan ilust…
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