Mount Hope International Business Journal

EVALUASI PENGGUNAAN ANGGARAN DAERAH DI KECAMATAN TEMANGGUNG:STUDI KASUS LAPORAN REALISASI ANGGARAN TAHUN 2024

Elsa Nurhaliza — 2025-03-28

The local budget is a very important instrument in public financial management. It serves as a strategic plan that directs the allocation of resources to achieve public welfare. Periodic evaluation of the use of local budgets in Temanggung Sub-district is very important to ensure that the allocation of resources is carried out optimally and effectively in order to achieve the expected development goals. In the process of knowing the effectiveness and efficiency levels of budget realization in Temanggung Sub-district, this research was conducted using descriptive analysis methods. In the LKPJ of Temanggung Regency, it is explained that the realization process is divided into 3 parts, namely revenue, expenditure budget, and financing. The realization of Temanggung regional income in 2024 amounted to Rp. 2,101,479,855,788.00. The nominal shows a value of 102.14% of the target set at Rp.2,057,402,240,749.00. This value has shown a greater percentage of the Temanggung Regency revenue target.

EVALUASI AUDIT KAS DAN SETARA KAS OLEH KAP BUDIANDRU DAN REKAN CABANG SEMARANG PADA PT. POG

Dita Syifaunnaja — 2025-03-28

This Study Aims to evaluate the cash and cash equivalent audit procedures carried out by KAP Budiandru and Semarang Branch Partners at PT. POG, with a focus on compliance with applicable audit standards. Financial statements are an important tool that reflects a company's financial performance and provides transparent information for stakeholders. Cash and cash equivalents audits are crucial because the high liquidity of these accounts makes them vulnerable to errors and fraud. The methodology of this research involves qualitative analysis of audit documents and interviews with auditors to understand the procedures applied. The results of the study show that KAP Budiandru and Rekan have implemented audit procedures in accordance with the Audit Standards (SA) set out in the Public Accountant Professional Standards (SPAP), especially SA 200 which regulates audit planning. Auditors carry out substantive testing and evaluation of effective internal control systems, so as to detect potential material errors. However, there are several recommendations to improve the effectiveness of audits, such as increasing understanding of transactions between bank accounts that have the potential to cause fraud. This study concludes that the cash and cash equivalent audits conducted by KAP Budiandru and Partners play an important role in maintaining the fairness of PT. POG.

PEMASARAN MEDIA SOSIAL INSTAGRAM MELALUI INFLUENCER SEBAGAI SEBUAH STRATEGI MENDAPATKAN HATI KONSUMEN WARDAH

Fadhoilus Shofi — 2025-04-20

Penelitian ini mengeksplorasi strategi pemasaran kosmetik Wardah melalui pemanfaatan influencer di Instagram. Dengan fokus pada generasi milenial dan Gen Z, Wardah menggunakan influencer sebagai kunci untuk memperluas jangkauan pasar, meningkatkan visibilitas merek, dan membangun citra positif. Wawancara semi-terstruktur dan analisis dokumen digunakan sebagai teknik pengumpulan data dalam penelitian deskriptif kualitatif ini. Temuan penelitian menunjukkan Wardah memilih influencer berdasarkan relevansi dengan merek, karakteristik pengikut, tingkat kepercayaan, dan kreativitas konten. Strategi pemasaran yang melibatkan konten seperti ulasan produk, tutorial, unboxing, dan giveaway terbukti efektif dalam menarik perhatian audiens dan meningkatkan penjualan. Faktor-faktor penghambat seperti persaingan ketat, tanggapan negatif, serta hambatan teknis dalam produksi konten menjadi tantangan yang dihadapi. Penggunaan fitur-fitur Instagram seperti reels, IGTV, dan cerita membantu meningkatkan interaksi antara merek dan audiens. Dampak positif strategi ini terlihat dari meningkatnya kepercayaan konsumen terhadap produk Wardah dan loyalitas pelanggan. Penelitian ini menyimpulkan bahwa kolaborasi strategis dengan influencer yang relevan, dikombinasikan dengan pengelolaan konten kreatif, merupakan elemen kunci dalam membangun kesuksesan pemasaran digital. Hasil ini memberikan informasi berharga bagi perusahaan kosmetik lain yang ingin menggunakan taktik serupa.

ANALISIS KESALAHAN PENCATATAN DAN EVALUASI SISTEM PENGEDALIAN INTERNAL PADA PERSEDIAAN OLEH KAP HALIANTONO & REKAN CABANG SEMARANG (STUDI KASUS PT EDS TAHUN 2024)

Erna Dian Safitri — 2025-03-28

The development of science and technology encourages companies to improve the quality of products and services to achieve optimal profits. Effective internal control is essential in inventory management. PT EDS, a metal manufacturing company, faces challenges in managing inventory and fixed assets that affect the accuracy of financial reports. This study aims to evaluate the internal control system for inventory at PT EDS using qualitative methods and descriptive approaches, using primary data from interviews and secondary data from company documents. The results of the study indicate weaknesses in the transfer of fixed assets to inventory that are not well documented, resulting in recording errors and inaccurate financial reports. Clearer procedures, better documentation, and separation of responsibilities are needed to minimize recording errors and improve company performance.

ANALISIS SISTEM AKUNTANSI PENGELUARAN KAS PADA BADAN PUSAT STATISTIK KOTA MAGELANG

Elita Venda Anggraeni — 2025-03-28

The accounting system for cash disbursements plays a crucial role in ensuring financial transparency and accountability in government institutions, including the Central Bureau of Statistics in Magelang City. The purpose of this study is to evaluate the effectiveness of the cash disbursements accounting system implemented in BPS Magelang City, with particular attention to compliance with regulations, efficiency in procedures, and internal controls applied. The methodology used in this study is a descriptive qualitative approach, with information collection through interviews, observations, and analysis of relevant documents. The findings of this study indicate that the accounting system for cash disbursements in BPS Magelang City has been operated in accordance with appropriate standards, supported by the Satker Application System (SAS) application that facilitates the process of recording and reporting financial transactions. However, there are several weaknesses, such as overlapping tasks in several functions that can increase the potential for errors or fraud. Therefore, this study recommends improvements in the organizational structure and enhancement of the internal control system to ensure clearer, more efficient, and more accountable cash management

IMPLEMENTASI AKAD IJARAH DALAM SKEMA PEMBIAYAAN HAJI PADA BANK MUAMALAT KCP MAGELANG

Dimas Raka Fatchurisna’in — 2025-03-28

Bank Muamalat KCP Magelang is one of the Islamic banks that provides Hajj financing services using the ijarah contract. This scheme aims to assist prospective pilgrims in obtaining Hajj financing following Sharia principles. This study aims to analyze the system and procedures for implementing the ijarah contract in Hajj financing at Bank Muamalat KCP Magelang and identify the challenges encountered in its implementation. This research employs a qualitative approach with data collection methods including interviews, observations, and documentation. The findings indicate that the implementation of the ijarah contract in the Hajj financing scheme aligns with Sharia principles; however, it still faces several challenges, such as delays in installment payments and customers’ understanding of the contract mechanism. Therefore, optimization strategies are needed to enhance the effectiveness and sustainability of Hajj financing at Bank Muamalat KCP Magelang.