Vol. 3 No. 1 (2025): Indonesian Journal of Sustainability Policy and Technology - May 2025

The Indonesian Journal of Sustainability Policy and Technology (IJoSPaT) is a multidisciplinary scientific journal that addresses various common problems and issues related to sustainability, policy, and technology. This journal publication aims to disseminate conceptual thoughts, ideas, and research results achieved in the areas of sustainability, policy, and technology. IJoSPaT accepts papers in English and Bahasa. IJoSPaT publishes twice yearly, in May (December-May) and November (June-November). This issue is a special issue on the internal control systems in SMSEs.

DOI: https://doi.org/10.61656/ijospat.v3i1

FULL ISSUE VOL.3 NO.1 MAY 2025

Published: 2025-05-31

Articles

Analisis Sistem Akuntansi Pembelian pada Toko Ritel Modern: Studi Kasus Indomaret (Analysis of Purchasing Accounting System in Modern Retail Stores: Indomaret Case Study)

Luthfi Alya Az Zahro, Adra Olivia Febiona, Najwa Tyas Nadifa, Ervy Agisti Ardhia Pramesti, Muhammad Akbar Maulana, Althanino Ligar Yuwono

1-10
- PDF (Bahasa)
Abstract View: 58, PDF (Bahasa) Download: 28 DOI : https://doi.org/10.61656/ijospat.v3i1.319
Implementation of Internal Control System in the Purchasing Accounting System at PT. Berkat Anugerah Plastik Nganjuk - East Java

Latifatul Fauziyah, Deva Anzelia, Firyal I`zaaz Aisy, Muhammad Aldri Kurniawan, Elsa Sahita, Maria Angela Primaningtias

11-21
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Abstract View: 51, PDF Download: 18 DOI : https://doi.org/10.61656/ijospat.v3i1.320
Payroll System Analysis in Culinary Business: Case of Kedai Pek Kau 89 Rungkut Madya - Surabaya

Gressia Clara Vandika Putri, Nissa Sabilia Martha, Faridatun Nisa’ Ramadhani Putri, Naura Indri Fahriya, Zenedine Camelia Utomo

22-35
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Abstract View: 48, PDF Download: 16 DOI : https://doi.org/10.61656/ijospat.v3i1.321
Internal Control System For Cash Purchases of Merchandise at ArfapuriMart

Nafizha Rahma Aurellia, Hibatullah Akmal Ramadhan, Devi Ayunda Nur Aini, Andrean Dwi Pasetiya, Kaiv Isa Ahmada, Wildan Atho’ Urrohman

36-49
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Abstract View: 25, PDF Download: 18 DOI : https://doi.org/10.61656/ijospat.v3i1.323
Internal Control System for Cash Receipts in Local Retail: The Case of Matahari Grocery Store

Adjie Pradana, Afrie Haykal, Pandu Mahendra, Yosy Fryli, Anahari Aini

50-61
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Abstract View: 7, PDF Download: 2 DOI : https://doi.org/10.61656/ijospat.v3i1.286