Sound Practices Research Articles

IMPACT OF RECEIVABLES MANAGEMENT ON PROFITABILITY WITH REFERENCE TO TIFSCO PVT LTD

Effective receivables management is a cornerstone of financial health for any business. Accounts receivable represent money owed by customers for goods or services delivered, and efficiently collecting these outstanding payments directly impacts a company's profitability. This research project delves into the intricate relationship between receivables management strategies and a firm's bottom line. We aim to explore how practices like credit policies, collection procedures, and credit analysis techniques influence profitability metrics. The core of the investigation lies in understanding how efficiently companies convert credit sales into actual cash flow. A central focus will be on analyzing the impact of receivables management on key profitability ratios, such as return on assets and operating profit margin. We will explore how factors like the speed of collections, measured by days sales outstanding (DSO), affect a company's ability to generate profits. The research will also consider the potential trade-off between stricter credit policies that might reduce bad debts but also limit sales volume. By examining real-world examples from various industries, the project aims to establish a clear understanding of how sound receivables management practices contribute to a company's overall financial success. The findings of this research can provide valuable insights for businesses to optimize their credit and collection strategies, ultimately leading to improved profitability and a more sustainable financial position. During economic slumps, customers might face financial difficulties, leading to delays or defaults on payments, impacting a company's cash flow and profitability. Granting credit to customers with a high risk of default can lead to bad debts and erode profitability. Lengthy and cumbersome collection procedures can delay the inflow of cash and hinder a company's ability to reinvest in growth opportunities. Poor communication with customers regarding payment terms and overdue invoices can lead to misunderstandings and delays in collections

A Study on Impact of Salary and Wage Administration Towards Employees Performance

The research project entitled ‘Wage and Salary Administration ‘is an attempt to understand the sound policies and practices of employee’s compensation that was established and implemented .The data was collected through well-structured questionnaires which contains closed end question. This survey was carried out in various departments of the company. It includes job evaluation, surveys of wage and salaries, development and maintenance of wage structure, establishing rules for administrating wages, incentives, profit sharing, wage changes and adjustments, compensation costs etc. The objectives of the study are to study the various benefits that offered to employees through wage and salary administration structure. The research design used for the study is descriptive in nature. The descriptive study helps the researcher to find out various characteristics of the population. Random sampling technique was adopted for selecting sampling units of employees. The methods of data collection for the study include both primary and secondary data. The primary data was collected through questionnaire and interview method. The secondary data collected through Books, Journals, Internet. All respondents got regular wages and salaries and other facilities also. Teir relationship with management is sound good and satisfactory. Keywords: : Wage and Salary Administration, Compensation structure, Incentives, Job satisfaction level.

Enhancing agricultural cooperatives' resilience to food insecurity through cash injection: a case of the Kita circle in Mali

This study assessed the impact of emergency cash injections within Project Kita III during the challenging agricultural period of 2021 in the Kita Circle. Targeting vulnerable households and agricultural cooperatives, this study investigated the multifaceted dimensions influenced by these injections, ranging from distribution processes to the overall resilience and community engagement of beneficiaries. To conduct this research, a sample of 157 beneficiaries were chosen, with a predominant representation of women at 75.80%. The study employed a dual-pronged approach, utilizing both quantitative and qualitative insights gleaned from 10 focus group discussions. The findings of this study unveiled a significant positive impact on mitigating the repercussions of the poor harvest experienced in 2021. Notably, the emergency cash injections played a pivotal role in attenuating reduced crop yields and addressing food insecurity prevalent among the beneficiaries. By extending the duration of available food stocks within households, these injections effectively reduced the dependence on harmful survival strategies that were previously employed due to scarcity. Moreover, cash injections contributed to the amplification of community engagement within agricultural cooperatives. This enhancement in participation indicated a positive shift in the involvement of beneficiaries in cooperative organizations, fostering a sense of ownership and commitment to agro-ecological practices. While the assistance was acknowledged as relevant and beneficial, concerns regarding its adequacy were prevalent among the beneficiaries. Many expressed a desire for larger amounts of cash assistance, implying a potential gap between the actual received aid and the perceived need, emphasizing the continued vulnerability and need for further support. The study underscores the critical necessity of addressing the root causes of agricultural underperformance to ensure sustainable, long-term food security within these communities. It emphasizes that while emergency cash injections proved instrumental in addressing immediate challenges, they must be complemented with strategies that tackle the underlying issues affecting agricultural productivity. Furthermore, the study highlights the potential for these injections to strengthen the sustainability of Project Kita III by bolstering cooperative organizations, promoting ecologically sound agricultural practices, and fostering enduring community engagement. However, it identifies a need to mobilize internal resources within these cooperatives to ensure sustained success beyond the scope of external aid. Key words: Agriculture Cooperatives, Food insecurity, Resilience, Cash injection, Kita

Genetics and Genomics of Pulmonary Fibrosis: Charting the Molecular Landscape and Shaping Precision Medicine.

Recent genetic and genomic advancements have elucidated the complex etiology of idiopathic pulmonary fibrosis (IPF) and other progressive fibrotic interstitial lung diseases (ILDs), emphasizing the contribution of heritable factors. This state-of-the-art review synthesizes evidence on significant genetic contributors to pulmonary fibrosis (PF), including rare genetic variants and common SNPs. The MUC5B promoter variant is unusual, a common SNP that markedly elevates the risk of early and established PF. We address the utility of genetic variation in enhancing understanding of disease pathogenesis and clinical phenotypes, improving disease definitions, and informing prognosis and treatment response. Critical research gaps are highlighted, particularly the underrepresentation of non-European ancestries in PF genetic studies and the exploration of PF phenotypes beyond usual interstitial pneumonia/IPF. We discuss the role of telomere length, often critically short in PF, and its link to progression and mortality, underscoring the genetic complexity involving telomere biology genes (TERT, TERC) and others like SFTPC and MUC5B. In addition, we address the potential of gene-by-environment interactions to modulate disease manifestation, advocating for precision medicine in PF. Insights from gene expression profiling studies and multiomic analyses highlight the promise for understanding disease pathogenesis and offer new approaches to clinical care, therapeutic drug development, and biomarker discovery. Finally, we discuss the ethical, legal, and social implications of genomic research and therapies in PF, stressing the need for sound practices and informed clinical genetic discussions. Looking forward, we advocate for comprehensive genetic testing panels and polygenic risk scores to improve the management of PF and related ILDs across diverse populations.

Ensuring Dignity and Rights: Navigating Disability and Ageing Challenges

This article analyses the interplay between disability, ageing, and human rights, especially about the fundamental rights to food, shelter, and health for the population of a similar background as well as the powerless. The analyses are based on a literature review including policy documents and empirical findings. The focus is on how individuals with disabilities and older adults are confronted with obstacles and inequity in acquiring basic resources and public services. This includes the necessity of bridging the gap through influencing the legislators, providing social support and noble policies that will protect the rights of these groups. Furthermore, the article points to the value of autonomy and independence by providing special help, including the part where technologies as well as community-based services and suitable housing are discussed which in turn lead to improvement in quality of life and social integration. Also, it is aimed at guaranteeing appropriate and overall healthcare coverage, prevention services, and mental health support to cater for the specific needs of those with disabilities and old ages. The article which also highlights the strategies of food insecurity tackles the sustainable agriculture, nutrition education and the food recovery initiatives. In addition, it evaluates the role of providing secure and inclusive housing options, prioritizing affordable housing programs, and enabling the improvement of dwelling for senior people and disabled individuals. The role of diverse research strategies, the engagement of stakeholders, and the adoption of an intersectional perspective as a basis for development of sound evidence-based policies and practices that safeguard the dignity, autonomy, and rights of older adults with disabilities are emphasized throughout the article. Through these rights’ prioritization and the barriers’ check, societies can embrace the idea of equality and inclusion, and ultimately achieve social justice for everyone.

Quantifying Careless Responses in Student Evaluation of Teaching and Justifying Removal for Data Validity

Surveys are typical for student evaluation of teaching (SET). Survey research consistently confirms the negative impacts of careless responses on research validity, including low data quality and invalid research inferences. SET literature seldom addresses if careless responses are present and how to improve. To improve evaluation practices and validity, the current study proposed a three-step procedure to screen SET data for quantifying careless responses, delete and justify the removal of careless responses, and assess if removing careless responses improved the internal structure of the SET data. For these purposes, a convenience sample was taken from a Chinese university. A web-based survey was administered using a revised version of the Students’ Evaluation of Education Quality. One hundred ninety-nine students evaluated 11 courses with 295 responses. Longstring and Rasch outlier analyses identified 49% of nonrandom and random careless responses. The careless responses impacted evaluation results substantively and were deleted. The subsequent study demonstrated that removal improved data validity, using reliability, separation, and inter-rater agreement from the multi-facet Rasch model and G- and D-coefficients, signal-noise ratios, and error variance from generalizability theory. Removing careless responses improved the data validity in terms of true score variance and discrimination power of the data. Data screening should be a prerequisite to validating SET data based on the research results. Data removal is necessary to improve the research validity only if there is a noticeable change in the estimated teaching abilities. Suggestions and implications were discussed, including developing sound evaluation practices and formative use of SET.

The Effect of Financial Management Quality, Product Innovation, and Digital Marketing on Micro Business Growth in the Jakarta Culinary Sector

This research investigates the dynamics of micro-business growth in the Jakarta Culinary Sector, focusing on the impact of Financial Management Quality (FMQ), Product Innovation (PI), and Digital Marketing (DM). A quantitative analysis involving a sample of 150 micro businesses reveals compelling insights. Results indicate significant positive relationships between FMQ, PI, and DM with Micro Business Growth (MBG). The study emphasizes the pivotal role of sound financial practices, innovation, and digital marketing in fostering growth within the competitive culinary landscape of Jakarta. Findings contribute to the understanding of success factors in micro-businesses, offering practical implications for entrepreneurs and policymakers.

Selection of Library Materials in the University Libraries of Pakistan: A Survey of Khyber Pakhtunkhwa

Selection process is naturally at the heart of collection development. Sound book selection policies and practices devised from the information needs of the users’ community play a fundamental role in the development of strong collection. This current study was an attempt to investigate the selection policies and procedures adopted by, the activities and behaviors exhibited by, and the outcomes produced by the university libraries of Khyber Pakhtunkhwa, Pakistan. The study adopted a survey method and included all those well-established public and private sector universities, which were chartered by the Government of Khyber Pakhtunkhwa and recognized by HEC, till 31st December, 2012 in the province (Public = 17 and Private = 9, Total 26 universities). The population of this study was the senior library professionals working in the central libraries of the main campuses of all the universities of the province. Findings of the study show that university libraries of the province adopt a variety of methods for selecting library materials including selection through purchase committees, centralized selection by the central libraries and decentralized selection. However, centralized selection procedures with faculty influence is more prominent and dominating in all the universities of the province. The study suggested a dire need of collaboration between faculty and library professionals for effective collection development in the university libraries of Pakistan.

Application of Multi-Attribute Utility Analysis as a Methodological Framework in Academic–Clinical Partnership Evaluation

A method called multi-attribute utility analysis (MAUA) provides a decision-making framework that facilitates comparative analysis of multiple real-world decision alternatives with unique complex attributes. Utility analysis as a measure of effectiveness has been minimally used by educational researchers to date, despite clear relevance in complex decision-making. To illustrate its viability, the application of MAUA was modeled for two example academic programs with diverse partnership priorities as a form of assessing academic–clinical partnership alignment. Simulated application indicates MAUA may be successfully utilized as an evidence-based methodological framework. The presented example is illustrative of the wide-spanning potential for this approach in different contexts, as predicted and recommended by experts in the field. Evaluators are encouraged to collaborate in new ways and strive to produce tangible, solution-oriented approaches to address key challenges and demonstrate the value of sound evaluation practices.

The Effect of Internal Organization Factor and Legal Protection on User Intention of Whistleblowing System with Internal Control as Moderation Variable

This research aims to analyze the influence of perceived organizational support, commitment to the organization, locus of control and law enforcement on whistleblowing intentions with internal control as a moderating variable. The sample for this research was the university academic community who live in Semarang, Central Java, Indonesia, totaling 246 people. This study investigates the motivations of university whistleblowers with the notion that as establishments are required to uphold sound governance practices, colleges ought to be free from fraud. Apart from that, research related to whistleblowing and legal protection moderated by internal control systems at universities is still underrepresented in Indonesia, so this moderation model is the originality of this research. The results of this study show that while organizational commitment, organizational support, and law enforcement have little impact on whistleblower intentions, locus of control does. The impact of legal protection on the desire to come out as a whistleblower may be mitigated by the internal control system. However, the impact of organizational commitment, support, and locus of control on the desire to become a whistleblower cannot be mitigated by the internal control system.

Mitigating farmland use carbon emissions: The dynamic role of farmland use transition

China's carbon emissions contribute to approximately one-quarter of the global greenhouse gas emissions, with farmland use carbon emission (FUCE) emerging as a significant contributor. Recognizing the global importance of the farmland use system and the spatial intricacies of FUCE, it becomes imperative to examine the spatial impact of farmland use transition (FUT) on FUCE. This study reveals noteworthy spatial correlation disparities between FUCE and various FUT forms within the Huang-Huai-Hai Plain. Employing spatial econometric models, we explore the direct and spillover effects of dominant farmland use transition (DFUT) and recessive farmland use transition (RFUT) on FUCE. Among these transformations, quantitative farmland use transition (QFUT), production function farmland use transition (PFFUT), and living function farmland use transition (LFFUT) exhibit substantial positive direct effects and spatial spillover effects on FUCE. Conversely, spatial structure farmland use transition (SSFUT) and ecological function farmland use transition (EFFUT) demonstrate noteworthy reduction effects on FUCE. In both the short and long run, SSFUT and EFFUT play vital roles in suppressing FUCE, with the long-term effects proving more pronounced than their short-term counterparts. These findings underscore the importance of optimizing farmland use spatial structure and promoting ecologically sound land use practices to mitigate FUCE effectively.

Personality profiles of candidate patients for surgical treatment of obesity in the context of recommendations for psychological interventions in the pre- and post-operative periods

BackgroundThe aim of the study was to investigate and identify similarities and differences in the severity of personality traits of candi-date patients for surgical treatment of obesity in the context of developing psychological recommendations in the pre- and post-operative period.Participants and procedureThe study included 101 patients (74 females, 27 males) aged between 22 and 64 (M = 40.46, SD = 9.25) undergoing evalua-tion for surgical treatment of obesity at the University Hospital in Krakow. An examination of personality traits with the NEO Personality Inventory-Revised (NEO-PI-R) was conducted. The results presented here are an extract from an ongoing longitudinal study. The data were statistically processed using cluster analysis.ResultsThree clusters of personality traits were identified. The first cluster is characterised by low results in the factor Neuroticism and high results in the factors Extraversion, Openness to experience, Conscientiousness. The second cluster shows high val-ues in the Neuroticism factor and low values in the Extraversion and Conscientiousness factors. Third cluster is character-ised by low results in the factor Neuroticism and Extraversion, and high results in Openness to experience and Conscien-tiousness factors.ConclusionsThe three identified clusters of personality traits of bariatric patients indicate a diversity of patients in terms of personality trait profiles. Due to the characteristics of these profiles and the resulting functioning modes, the first profile has been called ‘action-focused’, the second profile ‘emotion-focused’ and the third profile ‘avoidance-focused’. The results justify the need for an individualised approach in the surgical treatment of obesity. The results presented are of clinical value to the psychologist’s practice in the context of developing treatment-relevant recommendations for psychological interventions in the pre- and postoperative periods. The specific nature of the profiles provides a foundation for recommending, based on the principles of sound clinical practice, psychological interventions conducive to positive treatment outcomes.

Measuring ecologically sound practice in the chemical industry

Measuring ecologically sound practice in the chemical industry

External inspection approaches and involvement of stakeholders’ views in inspection following serious incidents - a qualitative mixed methods study from the perspectives of regulatory inspectors

ObjectiveThe objective was to gain knowledge about how external inspections following serious incidents are played out in a Norwegian hospital context from the perspective of the inspectors, and whether stakeholders’ views are involved in the inspection.MethodsBased on a qualitative mixed methods design, 10 government bureaucrats and inspectors situated at the National Board of Health Supervision and three County Governors in Norway, were strategically recruited, and individual semi-structured interviews were conducted. Key official government documents were selected, collected, and thematically analyzed along with the interview data.ResultsOur findings overall demonstrate two overarching themes: Theme (1) Perspectives on different external inspection approaches of responding and involving stakeholders in external inspection following serious incidents, Theme (2) Inspectors’ internal work practices versus external expectations. Documents and all participants reported a development towards new approaches in external inspection, with more policies and regulatory attention to sensible involvement of stakeholders. Involvement and interaction with patients and informal caregivers could potentially inform the case complexity and the inspector’s decision-making process. However, stakeholder involvement was sometimes complex and challenging due to e.g., difficult communication and interaction with patients and/or informal caregivers, due to resource demands and/or the inspector’s lack of experience and/or relevant competence, different perceptions of the principle of sound professional practice, quality, and safety. The inspectors considered balancing the formal objectives and expectations, with the expectations of the public and different stakeholders (i.e. hospitals, patients and/or informal caregivers) a challenging part of their job. This balance was seen as an important part of the continuous development of ensuring public trust and legitimacy in external inspection processes.Conclusions and implicationsOur study suggests that the regulatory system of external inspection and its available approaches of responding to a serious incident in the Norwegian setting is currently not designed to accommodate the complexity of needs from stakeholders at the levels of hospital organizations, patients, and informal caregivers altogether. Further studies should direct attention to how the wider system of accountability structures may support the internal work practices in the regulatory system, to better algin its formal objectives with expectations of the public.

ENTERPRISE BANK RELATIONSHIP: ISLAMIC FINANCE AND THE FINANCIAL FAILURE OF COMPANIES IN MAURITANIA

Building a strong business-bank relationship involves clear communication, transparency about your company's financial needs, and understanding the services offered by the bank. Regularly review and update your financial strategy with your bank to ensure it aligns with your business goals. Islamic finance in Mauritania operates in compliance with Sharia principles, avoiding interest-based transactions. While it can provide ethical financial solutions, business failure can still occur due to various factors such as economic instability, mismanagement, or external market conditions. Evaluating risks, adhering to Islamic financial principles, and implementing sound business practices are crucial to mitigate the potential for failure. Financial failure can result from a variety of factors, including poor financial management, excessive debt, economic downturns, or inadequate market research. It's essential for businesses to maintain financial discipline, regularly assess their financial health, and adapt strategies to changing circumstances to minimize the risk of financial failure. Seeking professional advice, managing cash flow effectively, and maintaining transparency in financial reporting are key practices to safeguard against financial setbacks. This research addresses the bank-business relationship by emphasizing the role of Islamic finance in the fight against business failure. The outline of our article is as follows: 1) A literature review on microfinance and its role in financing SMEs and also its role in the fight against unemployment among young graduates. It will be a literature that sweeps from the regional context to an international context. 2) Identification of research hypotheses and development of a questionnaire 3) Analysis of quantitative data using SPSS software and validation of hypotheses. Proposal for a modeling for the relationship between microfinance and the fight against youth unemployment in Mauritania. 4) Discussions of scientific results and recommendations for future research avenues

Microstructural Characterisation of Adsorbent Ash with Potentially Toxic Elements in a Mortar

Abstract Potentially toxic elements (PTEs) in ecosystems and construction materials pose a significant environmental concern. Various qualitative and quantitative techniques are employed to analyse PTEs in a sample. This study explores an innovative approach that incorporates PTE (Cd, Zn, Cu, Pb) adsorbent ash, specifically adsorbed paper ash (APA) and adsorbed mulch ash (AMA), into mortar composites. This approach offers several advantages, including reduced reliance on waste landfills, energy recovery during the ashing process, and immobilisation of PTEs within a cement matrix. This study evaluated the elemental and microstructural characteristics of mortar composites incorporated with adsorbed ash by using a scanning electron microscope (SEM) equipped with energy-dispersive X-ray spectroscopy (EDS), followed by analysing the elemental maps with ImageJ software version 1.8.0. Parallel experiments were conducted to measure the leaching of mortar composites. The total elemental content of PTEs in the leachate solutions was quantified using an inductively coupled plasma-optical emission spectrometer (ICP-OES). The differences in adsorption capacity and leaching of PTEs observed between paper and mulch can be ascribed to their distinct affinities, which are influenced by the recorded pH levels. The examined elemental mapping revealed a consistent distribution across the APA and AMA mortar matrix structures, with greater intensity than the blank mortar sample. Furthermore, there is a reverse correlation between the order of percentage area coverage of the immobilised elements and the order of leaching, indicating that the PTEs were successfully immobilised. The percentage of PTE area coverage within AMA mortar composites followed the subsequent order: Pb > Cd > Zn > Cu, constituting 32.1 %, 28.6 %, 13.8 %, and 12.4 %, respectively. This order was also observed in the blank mortar composite, with percentages of 12.5 %, 8.6 %, 4.5 %, and 4.2 %, respectively. In the case of the APA mortar composite, the percentage of area coverage followed a different sequence: Cd > Pb > Zn > Cu, representing 27.7 %, 26.6 %, 14.5 %, and 14.1 %, respectively. The results also demonstrated notable improvements in the microstructure of the mortar when AMA and APA are incorporated, which is attributed to the ash additives’ micro-filling capacity. The findings contribute to advancing environmentally sound construction practices, with implications for sustainable waste management and pollution mitigation.

The Phenomenology of the Face-to-Facetime: A Levinasian Critique of the Virtual Clinic.

In order to promote social distancing during the recent COVID-19 pandemic, physicians and healthcare systems have made efforts to replace in-person with virtual clinic visits when feasible. While these efforts have been well received and seem compatible with sound clinical practice, they do not perfectly replicate the experience of a face-to-face exchange between doctor and patient. This essay attempts to describe features of the virtual visit that distinguish it from its face-to-face analog and considers the phenomenological work of Emmanuel Levinas in arguing that these differences may limit the force of the ethical summons a provider would otherwise experience before the face of a patient. The diminishment of this signal therapeutic experience may engender vocational as well as clinical consequences, which should be weighed against the practical benefits of the virtual visit as we consider whether our enthusiasm for this mode of practice should continue.

Blue Sky Thinking: Physician Assistant Accreditation and the Potential Impact on the Programs, Faculty, and the Profession.

Blue sky thinking references the opportunity to brainstorm about a topic without limits… to consider what things might be like if creative thoughts were unconstrained by current philosophies or other boundaries. This article is a call to our fellow educators to consider how blue sky thinking applied to physician assistant (PA) program accreditation might further advance programs, faculty, and the profession. To develop and maintain a PA program, institutions must voluntarily undergo evaluation by the Accreditation Review Commission on Education for the Physician Assistant. Compliance with accreditation encourages sound educational practices, promotes program self-study, stimulates innovation, maintains confidence with the public, and focuses on continuous quality improvement. In addition, accreditation "can hold institutions accountable for desired outcomes and professional standards." Indeed, while the PA profession has promulgated across the globe, the 50+ years of graduating PAs educated with the highest quality education assures that the United States remains a gold standard. As the 5th edition of the standards are implemented and planning for the 6th edition is underway, in the spirit of continuous quality improvement, we encourage stakeholders of the PA profession to contemplate ways in which accreditation might continue to purposefully advance a desired future state for the profession. In this article, we draw on examples from other health professions which might inform a discussion around the future of PA accreditation. Specifically, the topics of a unified profession title and degree, a specific title and position for program leadership, a modification to how PA programs receive medical direction, and efforts to advance scholarship are addressed.

Sonic cultures of making: DIY sound and electronics since 1981

ABSTRACT This paper explores do-it-yourself (DIY) and maker practices within sound and electronics through a close reading of Electronics and music maker magazine, first published in the UK in 1981 by electronic component supplier Maplin electronics. Comparisons are made between these sonic cultures of making of the early 1980s and more contemporary activity and commentary within the field. Themes used to make these comparisons are community, activism, learning and teaching, and experimentalism. Differences and similarities between sonic DIY practices defined as orthodox and experimental are considered; questions relating to what constitutes sonic DIY practice in a changing sociotechnical landscape are raised; shifting community identities and tensions within sound technology interest groups are discussed; and motivations and methods for the support of learning sound electronics are compared. The paper makes a novel contribution to contextual histories and theories of DIY sound and technology practices, which typically cite radio hams of the early twentieth century and experimental music of the 1960s/70s as precursors to current activities. It brings a breadth of scholarship from the wider field of maker culture to bear on sound-specific DIY practice.

Penerapan Sistem Informasi Akuntansi Pada Perusahaan Putra Jaya Kemasan

This study evaluates the accounting system at a packaging printing service company, Putra Jaya Kemasan. Jaya Kemasan. The findings highlight some continuities and discrepancies between theory and practice in sales, purchasing, inventory, and payroll activities. practice in sales, purchasing, inventory, and payroll activities. It was found that although the company has had structured procedures, there are constraints such as less than optimal separation of functions, the use of semi-computerized accounting systems, and discrepancies in recording transactions. discrepancies in recording transactions. The research was conducted using qualitative methods through interviews, documentation, and observation at Putra Jaya Kemasan. Suggestions are given to improve the separation of functions, strengthen the authorization and recording system, and encourage the implementation of sound practices. implementation of sound practices. In conclusion, the company needs improvements in /implementation of accounting information systems to optimize operations and internal control.