ANALISIS SISTEM INFORMASI AKUNTANSI DAN PENGENDALIAN INTERNAL PERSEDIAAN BAHAN BAKU PADA KEDAI KOPI LEDOKAN di BINANGUN

Abstrac The accounting system is a tool used to organize or collect, collect, and conduct information regarding all company transactions, where employees, company activities, materials and machines can be integrated in such a way that supervision can be carried out. This study aims to find out how to analyze information systems and internal control of raw material supplies at the Ledokan Coffee shop in Binangun Blitar. The data used are qualitative data in the form of some basic analysis from field interviews. The results showed that the Ledokan Coffee Shop has good supply chain management capabilities as evidenced by the existence of suppliers who have long-term cooperative relationships with them. Keywords: Accounting Information System, Inventory, Internal Contro Abstrak Sistem akuntansi adalah alat yang digunakan untuk mengatur atau mengumpulkan, mengumpulkan, dan melakukan informasi mengenai semua transaksi perusahaan, di mana karyawan, kegiatan perusahaan, bahan dan mesin dapat diintegrasikan sedemikian rupa sehingga pengawasan dapat dilakukan.Penelitian ini bertujuan untuk mengetahui bagaimana menganalisis system informasi dan pengendalian internal persedian bahan baku pada kedai Kopi Ledokan di Binangun Blitar. Data yang digunakan adalah data kualitatif berupa beberapa analisis yang mendasar dari wawancara dilapangan. Hasil penelitian menunjukkan bahwa Kedai Kopi Ledokan memiliki kemampuan supply chain management yang baik yang dibuktikan dengan adanya pemasok yang memiliki hubungan kerjasama jangka panjang dengan mereka. Kata kunci: Sistem Informasi Akuntansi, Persediaan, Pengendalian Internal

A low-profile consolidated metastructure for multispectral signature management

This work pertains to the design, numerical investigation, and experimental demonstration of an optically transparent, lightweight, and conformable metastructure that exhibits multispectral signature management capabilities despite its extremely low-profile configuration. In comparison to the existing hierarchical approaches of designing multispectral stealth solutions, attention has been paid to accommodate the conflicting requirements of radar and infrared stealth using a single metasurface layer configuration, which required a few constraints to be incorporated during the design stage to ensure compatibility. This methodlogy promulgates the desired multispectral response with minimal manufacturing footprint and facilitates an efficient integration with the other existing countermeasure platforms. The resulting design exhibits a polarization-insensitive and incident angle stable broadband microwave absorption with at least 90% absorption ranging from 8.2 to 18.4 GHz. Concomitantly it also exhibits an averaged infrared emissivity of 0.46 in the 8-14µm long-wave infrared regime, along with high optical transparency (71% transmission at 632.8nm). Notably, the total thickness of the metastructure stands at 0.10λ_L (λ_L corresponds to the wavelength at lowest frequency). The metastructure has been fabricated with ITO coated PET sheets, on which the frequency selective pattern is machined using Excimer laser micromachining, and the performances are verified experimentally. Furthermore, a hybrid theoretical model has been developed that not only provides crucial insights into the operation of metastructure but also presents a methodical semi-analytical approach to design.

Digital technologies, sustainable open innovation and shared value creation: evidence from an Italian agritech business

Purpose The aim of this research was to explore the mechanisms underpinning open innovation (OI) success and its sustainability in agrifood businesses. First, the authors explored the importance of 4.0 technologies in data collection from crowds, subsequently examining how new technologies might drive forward the development of collaborative strategies with suppliers. Reductions in resource wasting were observed. The role of 4.0 technologies in increasing supply chain sustainability overall was the main focus of the study.Design/methodology/approach This research builds on a single inductive case study method. The authors performed an in-depth analysis of data from an Italian agritech distributor. Data – aside from multiple semi-structured interviews – were collected via several different sources. The results have been summarized in an integrated holistic conceptual framework.Findings The findings show that 4.0 technologies allow for swift information exchanges between consumers, the agritech business and suppliers. As a result, consumers might demand new products and, consequently, the agritech business can arrange new offerings with suppliers, completing the OI and shared value creation circle. Likewise, the possibility of adopting a just-in-time approach of sorts may reduce the wasting of resources. The absorptive capacities and knowledge management capabilities of the agritech business play a fundamental role in OI performance, sustainability and success.Originality/value This research seminally explores how 4.0 technologies and knowledge management techniques can enable OI in agrifood businesses. Additionally, the ways in which OI may foster the development of sustainability-orientated supply chain strategies have been conceptualized.

Pick-Up Savings System to Improve the Financial Management Capabilities of Village Communities: Analysis of The Role of Village-Owned Enterprises

The business entity owned by the Village, as an economic institution at the village level, established to improve the economic welfare of the village community. One of the efforts made is to increase awareness behavior in saving. The behavior of villagers in saving is often still short-term oriented, so most villagers have not been able to manage finances to anticipate their financial problems in the future. Therefore, research on the role of BUMDes as a village-scale economic institution in improving the financial management capabilities of the village community is very important to do. The purpose of this research is to find out how the role of business entities have in improving the financial management capabilities of the community through savings products with a savings pick-up system. This research uses a qualitative approach with case study methods in Village Owned Enterprises (BUMDes) Pakandangan Emas. Data collection techniques are conducted through interviews and observations in the field. This research found that Unit sharia savings business in BUMDes Pakandangan Emas can shape people's behavior in long-term financial management. This behavior is formed mainly through a savings system that is directly picked up to the community.

The Role of Marketing Knowledge Management in Enhancing Digital Financial Innovation in Commercial Banks

This study examines the role of marketing knowledge management (assets and capabilities) in enhancing digital financial innovation through the moderating role of employees' demographic characteristics (age, education, experience, and position) in commercial banks operating in Jordan. To accomplish this aim, a conceptual framework based on knowledge-based theory and literature review was developed. A total of 336 responses to a questionnaire survey were collected from the managers and employees working on commercial banks operating in Jordan. The empirical findings revealed that marketing knowledge management capabilities positively and significantly affect digital financial innovation. The findings also support the moderating effect of only two demographic characteristics: of employees: education and position on the relationship between marketing knowledge management and digital financial innovation in commercial banks in Jordan.

Student and Academic Staff Surveys of Knowledge Management Capabilities in Higher Education: Validity and Reliability Studies

Adopting a quantitative research design, this study aimed to develop Student Survey of Knowledge Management Capabilities in Higher Education (SSKMCHE) and Academic Staff Survey of Knowledge Management Capabilities in Higher Education (ASKMCHE) to measure the knowledge management capabilities in state universities from the perspectives of both students and academics. The participants were 512 undergraduate students and 300 academics working full-time in state universities in Istanbul during the academic years of 2017–2018 and 2018–2019. The explanatory factor analysis (EFA) was performed to determine the validity of the surveys, and the Pearson correlation analyses and matched-pair t-tests were performed to find out the reliability of the surveys, and Cronbach alpha coefficients were calculated for each sub-dimension to test their internal consistency. At the end of the study, 43-item 5-point Likert-type scale of SSKMCHE and 50-item 5-point Likert-type scale of ASKMCHE were developed, which measure 7 dimensions: technology, organizational structure, and organizational culture as the dimensions of knowledge management infrastructure capabilities, and knowledge acquisition, knowledge conversion, knowledge application, and knowledge protection as the dimensions of knowledge management process capabilities.

Projection of Deming Principles to the Kazakhstani Higher School

The article presents a thorough analysis of the essence and the content of 14 quality management principles created by Professor E. Deming, functioning in relation to the conditions of the Kazakhstani system of higher and postgraduate education. The article investigates relevance and significance of the problem with a due regard to the influence of modern university external and internal environment. It is concluded that it is necessary to simultaneously use these interrelated principles, only after deep understanding and adaptation of their content to the specifics, organizational culture and management capabilities of each university.

NHS International Hospital Branding Image Strategy Through Integrated Marketing Communication

This article results from research on the brand image strategy carried out by the National Hospital Surabaya (NHS) through integrated marketing communications. This study is on health services bases in the community currently entering the industrial and business era. The main problem arises in-hospital services, which have developed into an industry and are profit-oriented. This problem puts pressure on hospital managers and owners, especially on the cost dimension in private hospitals. Private hospitals must continue to improve management capabilities in carrying out hospital operations with good quality standards to the best compared to other hospitals. The research uses a case study research method with a qualitative approach. Data collection and analysis techniques use observation and in-depth interviews so that they can be analyzed exploratively. The results of this study are the first are there are many reasons why the marketing department of NHS adopts Integrated Marketing Communication (IMC) in their sales strategy. It also happens in the healthcare industry, namely hospitals. One of the reasons that become the basis is that marketers understand and recognize strategies integrating into various communication functions rather than running these communication functions alone. Second, marketing communication theory becomes the rationale for processing data and analyzing the phenomenon of problems regarding strategic concepts in policy determination to the direction of marketing communication strategies carried out by NHS hospitals. This research concludes that the main problem arises in hospital services, which have developed into an industry and are profit-oriented. Strategic management skills will become more critical as pressure increases to find future revenue and growth opportunities. These opportunities will come through various combinations of new healthcare products and services, increasing penetration into high-priority market segments, or accessing new markets that are not serving currently.