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All Journal International Journal of Public Health Science (IJPHS) Jurnal Sain Veteriner JPMS (Jurnal Pendidikan Matematika dan Sains) Dinamik - Jurnal Teknologi Informasi EKUIVALEN - Pendidikan Matematika ELTS Jambi Medical Journal "Jurnal Kedokteran dan Kesehatan" Agrotekno JURNAL REKAYASA DAN MANAJEMEN AGROINDUSTRI Jurnal Veteriner Bumi Lestari Journal of Environment MASALAH-MASALAH HUKUM MEDIA KOMUNIKASI TEKNIK SIPIL BIOMA JURNAL SISTEM INFORMASI BISNIS STATISTIKA: Forum Teori dan Aplikasi Statistika TORANI Jurnal Pendidikan dan Pembelajaran Research Report - Social Science Jurnal Agrista Jurnal Telaah dan Riset Akuntansi Prosiding Seminar Biologi Jurnal Pendidikan Kimia PREMISE LAW JURNAL Animal Agricultural Journal Swara Bhumi Jurnal Pendidikan Khusus Jurnal Tanah Tropika Jurnal Pengajaran MIPA Jurnal Ilmu keperawatan OSEATEK Abdimas Lembaran Ilmu Kependidikan International Journal of Education Jurnal S2 Pendidikan Sains Jurnal Pendidikan Sains Indonesia Jurnal Ilmiah Hukum dan Dinamika Masyarakat JURNAL ARSITEKTUR LANSEKAP Karya Ilmiah S.1 Ilmu Keperawatan Jurnal Penelitian Tanaman Industri Jurnal Online Mahasiswa (JOM) Bidang Ilmu Sosial dan Ilmu Politik Prosiding SNATIF Jurnal Pengajaran Matematika dan Ilmu Pengetahuan Alam Jurnal Riset dan Praktik Pendidikan Kimia Potensio Jurnal Penelitian Kesehatan KES EQUILIBRIUM MAGISTRA IJNS - Indonesian Journal on Networking and Security Kesmas: Jurnal Kesehatan Masyarakat Nasional Prosiding Pendidikan Sains JURNAL COMPUTECH & BISNIS Jurnal Bioterdidik Jurnal Pedagogi Dharmakarya Jurnal Kesehatan Andalas Folia Medica Indonesiana Jurnal Dampak Media Ilmiah Teknologi Pangan (Scientific Journal of Food Technology) Jurnal Agritech Widyariset Muhammadiyah Journal Of Nursing Jurnal Varidika: Varia Pendidikan Traditional Medicine Journal Jurnal Penelitian dan Pembelajaran IPA Proceeding SENDI_U Jurnal Pengabdian Kepada Masyarakat (Indonesian Journal of Community Engagement) INDONESIAN JOURNAL OF PHARMACY Jurnal Ilmiah Teknologi Pertanian Agrotechno Proceeding of International Conference on Teacher Training and Education JURNAL PROFESI KEGURUAN IDEAS: Journal on English Language Teaching and Learning, Linguistics and Literature Business and Entrepreneurial Review (BER) AKSIOMA CIVIS FKIP e-PROCEEDING International Journal of Humanity Studies (IJHS) Journal of Language and Literature Sintesis Jurnal Pendidikan (Teori dan Praktik) Jurnal Kajian Akuntansi Seminar Nasional Pendidikan Bahasa Indonesia International Research Journal of Management, IT & Social Sciences Jurnal Penelitian Hukum De Jure Jurnal Pengabdian Kepada Masyarakat (Indonesian Journal of Community Engagement) Jurnal Jalan-Jembatan Jurnal RAK (Riset Akuntansi Keuangan) INKUIRI: Jurnal Pendidikan IPA PAEDAGOGIA Jurnal Aplikasi Teknologi Pangan Register Journal Jurnal Dinamika Ekonomi & Bisnis Jurnal Ners dan Kebidanan Indonesia Belitung Nursing Journal Jurnal Pengabdian Pada Masyarakat Jurnal Gizi dan Pangan Soedirman Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Jurnal Ilmiah Soulmath : Jurnal Edukasi Pendidikan Matematika RESEARCH FAIR UNISRI HORTATORI Jurnal Pendidikan Bahasa dan Sastra Indonesia Kompartemen: Jurnal Ilmiah Akuntansi Majalah Farmaseutik Fokus Ekonomi : Jurnal Ilmiah Ekonomi Conference SENATIK STT Adisutjipto Yogyakarta Islamic Economics Quotient Agrifo : Jurnal Agribisnis Universitas Malikussaleh Jurnal Agrotek UMMat Dinamika Ekonomi - Jurnal Ekonomi dan Bisnis Preventif Journal International Journal of Pedagogy and Teacher Education Journal of Applied Food Technology JURNAL EKSAKTA PENDIDIKAN (JEP) Linguista: Jurnal Ilmiah Bahasa, Sastra, dan Pembelajarannya Angkasa: Jurnal Ilmiah Bidang Teknologi Compiler WAKTU BELAJAR BAHASA Al-Irsyad JPF : JURNAL PENDIDIKAN FISIKA EKO-REGIONAL JURNAL PENGEMBANGAN EKONOMI WILAYAH Jurnal Basicedu International Journal of Supply Chain Management Banque Syar'i : Jurnal llmiah Perbankan Syariah JURNAL AGRONIDA Jurnal Ilmiah Ilmu Terapan Universitas Jambi|JIITUJ| MIRACLE JOURNAL OF PUBLIC HEALTH Jurnal KATA : Penelitian tentang Ilmu Bahasa dan Sastra International Journal of Educational Dynamics Journal of Tropical Pharmacy and Chemistry JETL (Journal Of Education, Teaching and Learning) Ensiklopedia of Journal Proceedings of ISELT FBS Universitas Negeri Padang Jurnal Refleksi Pembelajaran (JRP) Jurnal Karya Abdi Masyarakat JURNAL KEPERAWATAN SUAKA INSAN (JKSI) JFIOnline DEIKSIS JKPK (Jurnal Kimia dan Pendidikan Kimia) Performance INSIGHT: Jurnal Bimbingan Konseling LITERASI Journal of Public Administration and Local Governance Jurnal Pengabdian Dharma Laksana Wiyata Dharma: Jurnal Penelitian dan Evaluasi Pendidikan Jurnal Mangifera Edu International Journal for Educational and Vocational Studies Jurnal Komunikasi Pendidikan Journal of Accounting Auditing and Business Indonesian Journal of Clinical Pathology and Medical Laboratory (IJCPML) Jurnal Keperawatan Tropis Papua UNTAG Law Review PROSIDING Seminar Nasional FKIP Universitas Muslim Maros Jurnal Ilmiah Permas: Jurnal Ilmiah STIKES Kendal Jurnal Prakarsa Paedagogia SOLUSI Ekspresi dan Persepsi : Jurnal Ilmu Komunikasi JURNAL SeMaRaK Jurnal Psikologi Jambi Buletin Pembangunan Berkelanjutan
Articles

PENGARUH UMUR PANEN DAN TINGKAT MASERASI TERHADAP KANDUNGAN KURKUMIN DAN AKTIVITAS ANTIOKSIDAN EKSTRAK KUNYIT (CURCUMA DOMESTICA VAL.) Julyantika Nica Dewi, Putu; Hartiati, Amna; Mulyani, Sri
JURNAL REKAYASA DAN MANAJEMEN AGROINDUSTRI Vol 4 No 3 (2016): September
Publisher : Department of Agroindustrial Technology, Faculty of Agricultural Technology, University of Udayana

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Abstract

This study aims to determine  the effect of age harvest  and maceration levels  on curcumin content and  antioxidant  activity of turmeric extract, and determine the age of harvest and maceration on antioxidant activity.  This study use a randomized complete block design (RCBD) with two factor, the first factor consists of three ages of harvest (9, 10, and 11)  months, and the second factor consists of three levels of maceration (1, 2, and 3) times,  treatments are grouped into two based on the time of execution. The variables measured are: curcumin, the yield of the extract, the antioxidant capacity with DPPH method, and total phenolic.  The results showed that  age of harvest  did not significantly affect the curcumin content.  Age of harvest  and maceration levels significantly affect the yield of turmeric extract. Age of harvest and maceration levels also did not significantly affect to the antioxidant capacity and total phenolic of turmeric extract.  Age of harvest to produce the  highest  yield of turmeric extract is age of harvest 11 months with yield 23,63%, antioxidant capacity 6,60 (mg GAEAC / 100 g sample) and total phenolic 24,03 (mg GAE / 100 g sample). Maceration level to produce the  highest  yield of turmeric extract is  3 times maceration with yield 26,45%, antioxidant capacity 6,83 (mg GAEAC / 100 g sample) and total phenolic 23,92 (mg GAE / 100 g sample). Keywords: turmeric, age harvest, level of maceration, curcumin, antioxidant activity
ANALISIS NILAI TAMBAH PENGOLAHAN KOPI ARABIKA KINTAMANI BANGLI Yoga Priantara, I Dewa Gede; Mulyani, Sri; Satriawan, I Ketut
JURNAL REKAYASA DAN MANAJEMEN AGROINDUSTRI Vol 4 No 4 (2016): Desember
Publisher : Department of Agroindustrial Technology, Faculty of Agricultural Technology, University of Udayana

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Abstract

Coffee is one of the main commodity than 40 national commodities and is the competitive commodities in Bali. Bangli Regency are the regency with the highest total arabica coffee production in Bali with total production of 2.476,541 tons. Of the four district in Bangli, the district of Kintamani has the highest arabica coffee production amounted to 2.314 tons. The role of government policy in the increased development of plantations not only to increase production but is more geared to increasing value added . The added value gained from the development of processed products are much higher when compared to primary products. This study aims to determine the added value of the processing of arabica coffee in any processed products. This research was conducted in the district of Kintamani, Bangli Regency in March until April 2016. Selected respondent, namely 15 units of processing in the area of Kintamani. The analysis used analysis of the value-added method Hayami of processing Hs coffee, Ose coffee and coffee powder. Advantages of this method is the ease of use and provide comprehensive information for businesses and investors.  The results showed that the added value obtained from processing Hs coffee Rp. 9.918 / kg, Ose coffee generated added value Rp. 40.749 / kg and coffee powder obtain added value Rp. 118.057 / kg. Keywords : Arabica coffee, value-added, Hayami method
ANALISIS KEPUASAN KONSUMEN TERHADAP KUALITAS PRODUK KOPI DAN KUALITAS PELAYANAN MENGGUNAKAN METODE IMPORTANCE PERFOMANCE ANALYSIS (STUDI KASUS DI GEO COFFEE) Ranitaswari, Putu Anggi; Mulyani, Sri; Bayu Sadyasmara, Cokorda Anom
JURNAL REKAYASA DAN MANAJEMEN AGROINDUSTRI Vol 6 No 2 (2018): April
Publisher : Department of Agroindustrial Technology, Faculty of Agricultural Technology, University of Udayana

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Abstract

This study aims to determine the attributes that are considered important by consumers in order to achieve customer satisfaction, know the level of satisfaction or level of consumer suitability of products and services in Geo Coffee, and determine the attributes that need to get priority from the company to be improved in order to achieve customer satisfaction . This research was conducted at Geo Coffee. The sample used was 91 respondents using epurposive sampling method. Data were obtained by distributing questionnaires and correspondents directly. This research uses Importance Performance Analysis method. The result of this research shows that attribute with highest level of consumer satisfaction for product quality is characteristic of coffee taste characteristic based on brand cafe with level of matching equal to 101.95%. the attribute with the lowest level of conformity is a constant (stable) coffee taste for each presentation corresponding to a suitability level of 82.52%. Attributes with the highest level of customer satisfaction for service quality is the speed in responding to complaints and customer problems with a level of suitability of 120.34%. The attribute with the lowest level of customer satisfaction for service quality is the waiter providing services and appropriate handling to customer needs with the level of suitability of 80.05%. The attributes that must be prioritized for the product are the constant (stable) coffee taste of each serving and the sweet taste of coffee. The attributes that must get priority for service is the process of making order menu in Geo Coffee done quickly. Keywords: customer satisfaction, Importance Performance Analysis, Geo Coffee
PENGENDALIAN KUALITAS ATRIBUT KEMASAN MENGGUNAKAN METODE FAILURE MODE EFFECT ANALYSIS (FMEA)PADA PROSES PRODUKSI AIR MINUM DALAM KEMASAN Anik Satria Dewi, Ni Wayan; Mulyani, Sri; Arnata, I Wayan
JURNAL REKAYASA DAN MANAJEMEN AGROINDUSTRI Vol 4 No 3 (2016): September
Publisher : Department of Agroindustrial Technology, Faculty of Agricultural Technology, University of Udayana

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Abstract

The purpose of study: 1. determine the types of defects in the product packaging plastic cups 240 ml, 2. determine the factors that cause defectsin the product, 3. formulated alternative improvements to reduce the defect rate of the product. Research carried out by carrying out preliminary studies and literature, collection of data and then processed and analyzed. Data processing is done using: histogram, p-chart, fishbone diagram and Method Failure Mode Effect Analysis (FMEA). The data are analyzed to derive the value of the Risk Priority Number (RPN) to provide the highest proposed improvement alternative. The results showed that the types of defects are: leaking cup defects, dents glass defects, labeling defect, amount of volume defect and defect content of the product and disability amount to an  average of product defects 3.53% of the total production per month. Factors that cause disabilityif sorted by degree are: human, packaging materials, environment, methods, and machinery. Once the causes of defects is controlled decrease the number of defects with an average value of 2.4%of total production per month. Recommendations for improvement are given is to control all the processes in the packaging division, especially the checking process, because  the checking process has the highest RPN value with a value of 576 Keywords: Quality, Defect, Statistical Quality Control, FMEA
APLIKASI COMMODITY SYSTEM ASSESSMENT METHOD (CSAM) PADA PENANGANAN PASCAPANEN BAWANG MERAH (ALLIUM ASCALONICUM L.) DARI PETANI DI KECAMATAN KINTAMANI SAMPAI DENPASAR Pratama, I Putu Gede Angga Dian; Admadi, Bambang; Mulyani, Sri
JURNAL REKAYASA DAN MANAJEMEN AGROINDUSTRI Vol 6 No 3 (2018): September
Publisher : Department of Agroindustrial Technology, Faculty of Agricultural Technology, University of Udayana

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Abstract

This research were aimed to 1) find out amount and kind of red onion (Allium Ascalonicum L.) distribution lines from farmers in Kintamani District Bangli regency area until Denpasar city, 2) to identify what factors are identified in the red onion (Allium Ascalonicum L.)  handler in Kintamani sub-district of Bangli Regency, and 3) know the impact of post-harvest handling when the distribution of red onion (Allium Ascalonicum L.)  loss from farmers in Bangli District Kintamani District. The research method used is survey method, with CSAM (Commodity System Assessment Method) application and using survey instrument in the form of questionnaires distributed to farmers, pegepul, merchants and red onion retailers in Kintamani sub-district to Denpasar. The were four distributions lines of  red onion (Allium Ascalonicum L.) handler from farmer at Kintamani District, namely line Line I (Farmer?retailer), Line II (Farme?collector?retailer), Line III (Farme?collector?retailer), and lines IV (Farme?collector?traders?retailer). Identification Postharvest handling factors at the farm level include cleaning and sorting. At the collecting level include transportation and storage, at the merchant level includes cleaning, sorting and transport, and at the retailer level includes cleaning, sorting and display. Impact on Postharvest loss on the farmers level is at the sorting reaches 6% (significant). At the sorter level the collector reaches 5%, at the sorter seller level reaches 5%, and at the sorter retailer level reaches 6% (significant). Keywords : CSAM application, onion, aplication
PENGARUH PENAMBAHAN BUBUK DAUN KELOR (MORINGA OLEIFERA L.) DAN SUHU PROSES PEMANASAN TERHADAP KARAKTERISTIK BODY SCRUB Gitariastuti, Ni Ketut; Mulyani, Sri; Wrasiati, Luh Putu
JURNAL REKAYASA DAN MANAJEMEN AGROINDUSTRI Vol 8 No 1 (2020): Maret
Publisher : Department of Agroindustrial Technology, Faculty of Agricultural Technology, University of Udayana

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Abstract

Body scrub is a product that works to remove dead skin cells and open pores so the skin becomes brighter and whiter. This study aims to determine the effect of the moringa leaf powder addition and heating process temperature on the characteristics of body scrub and determine the percentage of the addition of moringa leaf powder and the best heating process temperature to produce a body scrub. This study uses a randomized block design with two factors. The first factor is the percentage addition of moringa leaf powder and the second factor is the temperature of the heating process. The first factor consists of 3 levels namely 4, 5 and 6% while the second factor consists of 2 levels namely 65oC and 70oC. The results of the study at the 6th week of storage showed that the addition of moringa leaf powder affected viscosity, spreadability power and adhesion power but did not affect the pH and overall acceptance of the body scrub. The temperature of the heating process does not affect the pH, viscosity, spreadability power, adhesion power and overall acceptance of the body scrub. Addition of 4% of moringa leaf powder and 65oC of the heating process temperature was the best treatment for body scrub with characteristics at the 6th week of storage as follows: pH 4.8, viscosity 10307 cp, spreadability power 5.2 cm, adhesion power 36.75 seconds and separation ratio = 1. Keywords: body scrub, moringa leaf, heating process temperature
ANALISIS NILAI TAMBAH DAN KELAYAKAN FINANSIAL PADA USAHA PRODUKSI EXTRACT POWDER KUNYIT Ariesta Putra, Pande Ketut Raka; Mulyani, Sri; Sedana Yoga, I Wayan Gede
JURNAL REKAYASA DAN MANAJEMEN AGROINDUSTRI Vol 8 No 1 (2020): Maret
Publisher : Department of Agroindustrial Technology, Faculty of Agricultural Technology, University of Udayana

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Abstract

Turmeric extract powder was processed product of turmeric which were produced in powder form. This study aimed to determine the value added obtained in the process of producing extract powder, knowing the financial feasibility obtained from the productin process of turmeric into extract powder products. The financial feasibility study uses the calculation of profit and loss analysis, Net Present Value, Internal Rate of Return, Net B / C Ratio, Payback Period, and Break Event Point and Hayami method to determine the added value..The business of extract powder was feasible to obtain, and the Net Present Value was Rp. 290.897.909. The Internal Rate of Return of 13% showed that the rate of return was greater the specified Bank interest rate. Payback Period for 1 year 2 months and B/C Ratio of 1,68. The value added of extract powder obtained a value of Rp. 20.000 per kg, the income value added ratio was 57,14%. The sensitivity analysis scenario showed that both an increased in operational costs of 3%-6% and income decreased by 3%-6% resulting in positive NVP. Therefore, the turmeric extract powder business was feasible. Keywords : Turmeric, extract powder, value added analysis, and financial feasibility
TEKNIK SHARING INFORMASI PRODUK UNTUK WEBSITE UMKM HANDICRAFT Andreas Sutanto, Felix; Mulyani, Sri
Proceeding SENDI_U 2017: SEMINAR NASIONAL MULTI DISIPLIN ILMU DAN CALL FOR PAPERS
Publisher : Proceeding SENDI_U

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Abstract

Sebagian besar UMKM handicraft mengalamimasalah dalam memperluas area pemasaran. Untuk menyewa iklan surat kabar, radio dan televisi dibutuhkan dana yang cukup besar dan tidak terjangkau oleh pengusaha kecil. Untuk membantu UMKM handicraft dalam meningkatkan pemasaran produknya, salah satu solusi yang dapat dilakukan untuk perluasan pemasaran adalah melalui media web. Namun masalah baru yang muncul adalah bagaimana membuat web tersebut dapat dengan mudah ditemukan oleh pengguna internet. Penelitian ini mencoba membuat solusi dengan cara melakukan sinergi antar web UMKM agar produk suatu UMKM dapat ditemukan pada web UMKM yang lain. Suatu web UMKM akan berbagi informasi produk dengan web UMKM lainnya, sehingga produk suatu UMKM akan muncul pada web UMKM yang bersinergi dengannya. Cara ini diharapkan dapat memberikan peluang untuk web-web UMKM Handicraft agar dikenal oleh pengguna internet, terutama untuk web UMKM yang masih baru. Hasil penelitian adalah terciptanya cara untuk berbagi data antar web yang dapat digunakan untuk sinergi web UMKM Handicraft. Luaran berupa metode dan program untuk mengambil data dari suatu web. Kata Kunci: rss, html dom parser, xml, umkm
IMPLEMENTASI MODEL PEMBELAJARAN BERBASIS TIK UNTUK MENGEMBANGKAN MODEL MENTAL MAHASISWA CALON GURU KIMIA PADA KONSEP GAYA ANTAR PARTIKEL Wiji, Wiji; Liliasari, Liliasari; Mulyani, Sri
Jurnal Pendidikan Matematika dan Sains Vol 2, No 2: December 2014
Publisher : Faculty of Mathematics and Natural Sciences, Yogyakarta State University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/jpms.v4i2.7165

Abstract

Penelitian implementasi model pembelajaran ini bertujuan untuk meningkatkan model mental mahasiswa calon guru kimia pada konsep gaya antar partikel, khususnya dalam mempertautkan representasi makroskopik, submikroskopik, dan simbolik. Metode yang digunakan meliputi kuasi eksperimen control group pre-posttest design. Dalam kelas eksperimen, perkuliahan dilakukan melalui model pembelajaran berbasis TIK sedangkan dalam kelas kontrol menggunakan media powerpoint transparancy. Hasil penelitian menunjukkan kelas eksperimen memiliki keunggulan dalam menjelaskan berbagai fenomena berdasarkan perbedaan kekuatan gaya antar partikel. Fenomena yang dapat dijelaskan meliputi: proses pelarutan, titik leleh, titik didih, viskositas, dan tegangan permukaan.Kata kunci: model pembelajaran berbasis TIK, model mental, mahasiswa calon guru kimia, gaya antar partikel
KAJIAN SISTEM PENGENDALIAN INTERNAL ATAS PENERIMAN DAN PENGELUARAN KAS Manurung, Elvy Maria; Rahayu, Puji Astuti; Wardhana, Fadhilah Eka; Sutanto, Grace Natalia; Finisa, Janice; Mulyani, Sri
Research Report - Humanities and Social Science Vol 2 (2014)
Publisher : Research Report - Humanities and Social Science

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Abstract

Laporan keuangan disusun bertujuan untuk memberikan informasi tentang posisi keuangan, kinerja dan arus kas perusahaan. Laporan keuangan diharapkan dapat membantu pengguna laporan keuangan dalam pengambilan keputusan bisnis pada saat sekarang dan yang akan datang, serta menunjukkan pertanggungjawaban manajemen atas penggunaan sumber-sumber daya yang dipercayakan kepada mereka. Pertanggungjawaban manajemen terhadap sumber daya salah satunya adalah kas. Dengan adanya pengendalian internal yang optimal, diharapkan dapat memberikan informasi keuangan yang akurat. Beberapa penelitian telah dilakukan, diantaranya mengenai ?Evaluasi Penerapan Sistem Pengendalian Intern Penerimaan Kas Pada Rumah Sakit Gunung Maria di Tomohon? (Pakadang,2013). Sebagian besar aspek yang diteliti relatif sama, diataranya membahas lingkungan pengendalian, perkiraan resiko yang akan timbul, sistem informasi, kegiatan pengendalian dan pemantauan.  Perbedaan penelitian ini dengan penelitian sebelumnya adalah (i) obyek penelitian (ii) metodologi penelitian, dan (iii) tujuan penelitian.Pada penelitian ini dibandingkan empat perusahaan dalam dua jenis usaha, yaitu perusahaan dagang dan perusahaan manufaktur. Penelitian ini bertujuan untuk mengkaji sejauh mana penerapan sistem dan prosedur terhadap penerimaan dan pengeluaran kas sehingga pengendalian internal dapat diwujudkan secara memadai untuk menghindari fraud dan meningkatkan keakuratan pelaporan keuangan.serta bagaimana perusahaan dagang berbeda dengan perusahaan manufaktur dalam hal pengendalian internal terhadap uang kas, upaya yang dilakukan Penelitian ini akan dilakukan pada dua perusahaan manufaktur yaitu PT.MGJ dan PT.SSM, serta dua perusahaan dagang, yaitu PT.MDI, dan PT.PSJ untuk membandingkan pengendalian internal atas kas pada kedua jenis perusahaan yang diteliti.Penelitian menggunakan metode kualitatif yaitu melalui cara observasi, wawancara, kuesioner, penelusuran dokumen dan diskusi kelompok dalam penilaian sistem pengendalian internal keempat perusahaan. Hasil penelitian menunjukkan bahwa dari keempat perusahaan yang diteliti PT.MGJ mempunyai pengendalian internal yang paling memadai sebesar 97%, PT.MDI sebesar 91% dan PT.SSM sebesar 89%, sedangkan PT.PSJ memiliki pengendalian internal yang belum memadai yaitu sebesar 29%. Walaupun PT.MGJ, PT.MDI dan PT.SSM mempunyai pengendalian internal yang lebih baik namun masih terdapat beberapa kelemahan pengendalian internal yang perlu ditanggulangi. Kata kunci : Sistem Pengendalian Internal, Penerimaan Kas, Pengeluaran Kas 
Co-Authors - AMIK BSI Yogyakarta, Candra Agustina -, Jaleha -, Rusmanto A Hinduan A Hintono, A A M Legowo A. A. Subiyanto A. Zulvita Anani Siswondo, A. Zulvita Anani A.A.P. Agung Suryawan Wiranatha A.A.P. Agung Suryawan Wiranatha, A.A.P. Agung Suryawan AA Subiyanto, AA Abd Wakhid Hasyim, Abd Wakhid Abduh, Setya Budi M. Abdul Gani Abdul Haris ABDURRAKHMAN ABDURRAKHMAN, ABDURRAKHMAN Ade Fatma Lubis Adinata, I Gede Oka Harta Adji, Peni Aeni, Lina Nur Agasta Ria Sastika Agung, Mochammad Faishal AGUS ARI AFANDI, AGUS ARI Agus Setiawan AHMAD MAFTHUKHIN, AHMAD Al-Baarri, Ahmad Ni'matullah Alfiani, Fina Alfiani, Fina Ambarwati, fatika Amna Hartiati Ana Dhiqfaini Sultan, Ana Dhiqfaini Anak Agung P.A. Suryawan Wiranatha, Anak Agung P.A. Anang Muhammad Legowo Anas Putro Senu Prasojo, Anas Putro Senu ANDI AGUNG FIRMANSYAH, ANDI AGUNG Andika Sulistiawan, Andika Andreas Sutanto, Felix Anik Nurhidayati Anik Satria Dewi, Ni Wayan Anindita Winda Lestari, Anindita Winda Annisa Khoiri Z., Annisa Khoiri Antonius Hintono Aprilissa, Aprilissa Ardianto, Ade Arif Ardin, Hardiani Arfiah, Afifatul Ari Eka Suryaningsih Arief Sujana E.N Ariesta Putra, Pande Ketut Raka Arifin, Muhammad Ahkam Arini, Sri Arini, Sri Aristia, Kris Siska Ashadi Ashadi Ashadi Tri Ashadi Asmawati, Diyah Assa'adah, Putri Alvy Astuti, Atika Dwi Astuti, Dwi Rumi Astuti, Marya Atisanto, Victory Sandy aurora, wahyu indah dewi Azhar Azis, Harry Azhar Maksum Azkia, Salina Bakri Bakri Bambang Admadi H Bambang Admadi Harsojuwono Bambang Admadi, Bambang Bambang Dwiloka Bayu Sadyasmara, Cokorda Anom Bhakti Etza Setiani Budi Gunawan Budi Kurniawan Budi Mulyaningsih Budi Sutrisno Budi Utami Budi, Erindra Budiman Anwar budiman, nita andriyani Budiman, Nita Andriyani Budiyanti Wiboworini Bukit, Roswitha Cahyani, Nabila Ayu U. Cahyono, Bambang Eko Hari Candra, Ayu Dwi Catur Edi Widodo Christanto Syam Damayanti, Novia Tri Dani Hamdani, Dani Dera Alfiyanti Devi, I Gusti Ayu Sri Krsna Dewi, Arista Novia Dian Masyitha Dianing Ratna Wijayani, Dianing Ratna Diescendy Selly Anna, Diescendy Selly Dwi Harjanto, Dwi Dwi Hartini, Dwi Dyah Pujiastuti Edi Boedi Santosa Effy Huriyati Ekayani, Ni Luh Novi El-Mirza, DM Elisa Elisa Elvy Maria Manurung Emiliana, Emiliana Emy Sulistyowati Endang Siti Rahayu Endang Susilowati Erida Nurahmi Ernita Erry Wiryani Estu Retnaningtyas N F, Farida Fadhilah Eka Wardhana Fadli, Roni Fadmi, Fitri Rachmillah Fajarochwati, Meyra Fajri, F Fajriani Fajriani Fakhrudin - Faoziah, Ikoh FATHKUR ROCHMAN, FATHKUR Fatimah - fatimah Fatimah Fauzan Achmad Felix Andreas Sutanto Fitri Ana Munawaroh, Fitri Ana Fitri Aprilia Pratiwi, Fitri Fitri Ella Fauziah, Fitri Ella Fitri Wahyuningsih Fitria, Yanti Florina, Ike Desi Fujiyanti, Mita G. A. M. D. Teja Agustina, G. A. M. D. Gatot Riwi GILANG ARDIANA P, GILANG ARDIANA Giri Natha, Anak Agung Gede Rai Gitariastuti, Ni Ketut Grace Natalia Sutanto Gumbara, Yogaswara Tawang Gusti Ayu Kadek Diah Puspawati Gusti Putu Ganda Putra, Gusti Putu Ganda H Ashadi Hamny . Hardiyanto Wibowo, Hardiyanto Harry Firman Hartatik, Atik Sri Haryono Haryono Hasbiannur, Hasbiannur Hasinah HAR Hayati, Diana Hayati, Diana Hayuni Retno Widarti Hendra Gunawan Hendri Luther, Lundi Hendri Marinda Sari, Hendri Marinda HERDIANA, HERDIANA Heri Setyoko, Heri Heribertus Yulianton Herlin Yaningsih, Herlin Hernani Hernani Hersatoto Listiyono Hidayat Hidayat Hidayat, Dede Rahmat Hwa, Tjan Sian I G A Lani Triani, I G A I Gst. Ayu Lani Triani, I Gst. Ayu I Ketut Satriawan I PUTU GEDE P. DAMAYANTO, I PUTU GEDE P. I Wayan Arnata I Wayan Gede Sedana Yoga, I Wayan Gede I.G.A Lani Triani Ibna Permana, Luckyta Ida Ayu Adi Widari, Ida Ayu Ida Farida Ida Suryani, Ida Ijang Rohman Ilham, Nurul Inas Sausan, Inas Indah Sari, Nur Indah Yuliana Indra Saputra Indri Yuliafitri, Indri Ingir Ladjar, Imelda Intansari Nurjannah, Intansari Irfan Rifai Hidayat Irwansyah, Nur Isabela, Tamara Ismail Ismail ismi, Mifthahul Ismuni, Mutdi Jacky Munilson Jamalam Lumbanraja Jane Arantika Janice Finisa Jazil, N Jeffri Alfa Razaq Jihad, Suryani Joni Tandi, Joni Julyantika Nica Dewi, Putu Kamilah, Zahra Nur Azizah Khusna, Itsna Hidayatul Khusnul Lusi Nursyam Syanas, Khusnul Lusi Nursyam KM. Syarif Haryana Kristiyanto, Stefanus Kristyassari, Bening Kurniawan Kurniawan Kusmuriyanto Kusmuriyanto, Kusmuriyanto Kusnadi Kusnadi Kusnandar ,, Kusnandar kusnandar kusnandar Kusrahayu Kusrahayu L, Hastuti Lani Triani, I.G. Ayu Latif Budi Suparma Leny Suzan, Leny Lestari, Prasetya Lestari, Warih Puji Liliasari Liliasari Luh Putu Widia Sri Mastini, Luh Putu Widia Luh Putu Wrasiati Lumbantoruan, Dwi Lauran Lumbantoruan, Yohana Putri Lutfi Suhendra M A Martoprawiro M. Razif " M. Syafii Nusri, M. Syafii Mafaza, muttaqien Mahmud Aswan Maitimu, Centhya Victorin Maman Surahman Mandasari, Dian Maniur Hutabarat, Maniur Mardian Mardian Margi Kusumaningrum mariyam mariyam, mariyam Martha, Khristma Martono Martono Masykuri Masykuri Mauludina, Muhammad Alam Mekeama, Luri Melia Dewi, Luh Putu Mimiek Murrukmihadi Moh. Masyikuri, Moh. Mohammad Masykuri Ms Liliasari mufrod mufrod Muhammad Alwan Mahbub Muhammad Ansori Muhammad Jalaluddin, Muhammad Muhammad Syukri Mujahidah Mujahidah, Mujahidah Mukhamad Nurkamid Mukti Agung Laksono Mulyadi, Didi Munir, Jamilah Murwani Dewi Wijayanti, Murwani Dewi Muslima, Evita Mustafid Mustafid N, Prastika Nagara, Dean Sastra Nasrah, Nasrah Natalia Dyah Hapsari Natalie, Anita Nawangsari, Dwi Novrina Neneng Sunengsih Ni Luh Putu Rosiandani, Ni Luh Putu Ni Made Dwi Pusparini Ni Made Ria Oka Antari, Ni Made Ria Ni Made Wartini Ni Nyoman Suarniki Niam, Badrun Ninik Indah Purwati, Ninik Nono Nono Nonoh Siti Aminah Noor, Majidan Novia Dwi Nugraheni, Novia Dwi Novisita Ratu, Novisita Nur Arifin, Nur Nur Asia Umar Nur Fitrianingsih Nur Indah Sari Nurazizah, Tean Nurcahyani Dewi Retnowati Nurcahyati, Siti Nurfidianty Annafi, Nurfidianty Nurhasanah Nurhasanah Nurinasari, Hafi Nurma Yunita Indriyanti Nurmawan, Dani Nurmawan, Dani Nurwahida Nurwahida, Nurwahida Nurwantoro Nurwantoro Nuryandari Nuryandari, Nuryandari Nyoman Suaryana, Nyoman Okid Parama Astirin Okvasari, Rudina Omay Sumarna Pamungkas, Maya Sih Hika Para Mitta Purbosari Parmawati, Ika Permanasari, Ana Pertama, Hamdi A PONIMAN, RADIUS Pramesthi Dewi Kusumaningrum, Pramesthi Dewi Prastiti, Rofiq Pratama, I Putu Gede Angga Dian Puji Astuti Rahayu Putri, Yuni Maharani Raehanah Raehanah Rahmi, Chusnur Rahmiati -, Rahmiati Rakanita, Yasinta Rakhmawan, Aditya Ranitaswari, Putu Anggi Ratna Sari Dewi Ratu Betta Rudibyani Reidinda Ratna Puspita Sari, Reidinda Ratna Puspita Retno Budhiati, Retno Retnowati Retnowati Riaminanti, Ni Kadek Rifaldi Rifaldi, Rifaldi Rina Candra Noor Santi Rina Putri Astriani Rini Hardini Husain Risa Fazriyati Siregar Rivito, Arvindy Riyanto M. Taruna Rizky Rizky, Rizky Rochman Marota, Rochman Rokh Eddy Prabowo Rokhayati, Reni Ropitasari Ropitasari Rosita Fitri Herawati Rosmawaty, Tengku Rudini, Dini Rudini, Dini Rumaseb, Ester RUSVIANTO, DIMAS S.H., M.H., Mashari Sabrina, Ardia Putri Sadia, Waode Murniati Sadyasmara, Cokorda Anom Bayu Safitri, Riana Intan Saiful Ridlo Saimima, Leendert Farrel SALIM, OPIM Sambodo, Herman Samsi Haryanto, Samsi Santoso, Umar - Sapja Anantanyu, Sapja Saputri, Yuliana Endah SARAGIH, TRIA ANDARI ARNA Sari, Monica Prima SARIAH, AAH Sarno Sarno Sarry Saraswaty Sentot Budi Rahardjo Septi Nur Hayati TN., Septi Nur Septiani, Dina Septiani, Eka Septiani, Eka Septiawan, Lucky Ferry Seta, Anggada Bayu Setiawan, Th. I. Setyabudi, Francis M.C. Sigit Setyawati, Rina Shadiqiawan, Raden Muhammad Rachmansyah Shafira, Nyimas Natasha Ayu Simangunsong, Freddy Marthin Putra Simanjuntak, Pinondang Sinta, Rai SISWANTO SISWANTO Siti Badriah, Lilis Siti Zainatur Rahma, Siti Zainatur Sitti Rahmah Umniyati Siwi Sumartini Soetrisno Soetrisno Sofiatun Sofiatun Sr. Anastasia, Sr. Anastasia Sri Eniyati Sri Redjeki Sri Wahyuni SRI WIDYASTUTI Sri Yamtinah Suciati Suciati Sukmadilaga, Citra Sukmadilaga, Citra Sulistyo Saputro Sulistyowati Sulistyowati Sumekar, Kertati Supriyadi Heri Respati, Supriyadi Heri Suryadi Budi Utomo Suryana, Taufik Nugraha Susanti, Dwi Agun Susendiana Adi, I Kadek Alit Susilowati . Sutrisno Anggoro Suwariani, Ni Putu Suwarmini, Ni Nyoman Suyadi Suyadi Suyanti Kasimin Syah Putra, Dedi Sutrisna Syarifah Leismana Zahra T.N. Saifullah Sulaiman, T.N. Saifullah Talantha, Frencha Tarmizi Tarmizi Tasman Tati Susilawati, Tati Taufiq, Maful Tiam, Lim Bing TN. Saifullah S., TN. Saifullah Toga Laksana, Toga Tri Budi Wiryanto Tri Jalmo Tri Tri Murtiningrum Trisni Suryarini Tuszie Widhiyanti Utami Kasih, Ridia Utami, Mei Dwi Utomo, Muhajir Valentinus Priyo Bintoro Vivi Yosafianti Pohan Wahid, Fariz Abdul Wahidah, Baiq Farhatul Wahyu Ningtyas Wenny Artanty Nisman, Wenny Artanty Wiad Rosyana Widardo, Widardo widhiastuti, lutfi Nur Widianingrum, Winda Mega Widiyani, Widiyani Widyasari, Frenika WIJAYA WIJAYA, WIJAYA Wiji M.Si. Wiji Wiji Wimpy, Wimpy Winarningsih, Srihadi Wisma, Restu Widyana Wiwik Utami Wiwin Lismidiati, Wiwin Wulan Nugraheni Yayan Sunarya Yoga Priantara, I Dewa Gede yohastuti, Feris Yosafat, Jefri Yoyok Budi Pramono Yozi, Vitra Yudi Pranoto Yuliani, Galuh Yunita Tamba, Ignatia Yusnaweti, Yusnaweti Yusuf, Wahdah Anugrah Zainal Abidin Zulkifli