scholarly journals EVALUASI PENGENDALIAN PENJUALAN PRODUK PLASTIK UNTUK MENGURANGI KERUGIAN

Author(s):  
Elizabeth Tiur Manurung ◽  
Paulina Permatasari ◽  
Arthur Purboyo ◽  
Levithia Rinas

Internal control review towards the revenue cycle is required to evaluate the effectiveness and efficiency of the existing management in order to support the achievement of company goals, and provide recommendations to allow corrective actions. These should be taken in order to review the role of internal control in increasing sale performance. This research used descriptive study method which could help to think systematically about various variables on a particular situation, to provide ideas for further research and to make simple decisions from the research that was done. Data collection techniques conducted were literature study and field study at Bandung Plastic company. Based on the result of internal control analysis, it was discovered that internal control set by the company will help company to handle loss of bad debt expenses, avoid fictitious sales, reduce improper sales target, reduce re-delivery cost, reduce erroneous task, and reduce environmental pollution.

Tech-E ◽  
2017 ◽  
Vol 1 (1) ◽  
pp. 1
Author(s):  
Yozia Josephine ◽  
Riki Riki

Cost management budget applications are needed by the Company in the business process. The design of the budget system to be built aims to create a budget that will be used for a certain period and without any changes in the current period so that the system can produce an accurate report and improve the effectiveness and efficiency in determining the funds required division. Data collection method used is by doing observation, interview and literature study. The design result of this writing is a budget management system in the form of web cost so that the control in the financing required by each division and can avoid the occurrence of excess or lack of budget. Based on the results of the design and implementation of the budget draft can solve the problem in the process of financing at PT Primer Eka Property.


2015 ◽  
Vol 3 (3) ◽  
pp. 72 ◽  
Author(s):  
W. W. Manona

There is a prevalent assumption in South Africa that Parliament is guided by the ideals of democracy, accountability, transparency and accessibility. However, there are still gaps and challenges as far as theoversight role of Parliament is concerned, despite the presence of committees that have been established to oversee the executive and relevant structures of government, government activities and public finances. There is widespread maladministration and misuse of government expenditure in government departments. This paper investigates the oversight role of parliamentary committees to determine their relative influence on accountability and democracy in the execution of functions by public functionaries. The aim of the paper is to provide an understanding into inherent problems in the oversight role of Parliament in the democratic dispensation in South Africa, which seems not to have been given serious attention in the academia, considering the pivotal role Parliament plays in the lives of citizens of the country. These oversight committees have selectively held Senior Executives or Ministers accountable for their ineffectiveness, misuse of government expenditure and maladministration. This could be attributed to the fact that oversight in South Africa does not seem to be properly understood and implemented as it should be. Moreover, the influence of the majoritarian authority of the ruling party in committees seems to be colluding with the executive. Failure to take action against cases of omission brings questions on the effectiveness and efficiency of the oversight role of Parliament. The adverse consequence is the delay in the provision of good quality services to poor communities. This paper employed the theoretical approach as a method of data collection. Conclusions have been drawn that the shortcomings of the parliamentary committees compromise accountability and good governance in service delivery.


Koneksi ◽  
2020 ◽  
Vol 4 (1) ◽  
pp. 155
Author(s):  
Eartha Beatricia Gunawan ◽  
Ahmad Junaidi

This study aims to describe the representation of sex education in the film Dua Garis Biru by director Gina S. Noer. This study uses a descriptive qualitative approach. The research method uses Roland Barthes's semiotic analysis with two-way significance and the meaning of denotation, connotation, and myth. The subjects of this study are Dara and Bima, the object of this study is a sign of sex education represented in scenes, dialogues, and characters in films. Methods of data collection by observation, literature study, interviews, and documentation. The film Dua Garis Biru tells the story of how Dara and Bima, two teenagers, must be responsible for the consequences that they did not think of before due to free sex. This film also illustrates the important role of parents in communicating information about sex to children. The results of this study indicate that there is a picture of sex education in the film Two Blue Lines. It was concluded that the side or form of sex education is displayed in scenes, dialogues, or characters that insert the importance of knowing sex education and knowing the consequences of every action related to sex. Penelitian ini bertujuan untuk menggambarkan representasi pendidikan seks  dalam Film Dua Garis Biru karya sutradara Gina S. Noer. Penelitian ini menggunakan pendekatan kualitatif deskriptif. Metode penelitian menggunakan Analisis Semiotika Roland Barthes dengan signifikan dua arah dan pemaknaan denotasi, konotasi, dan mitos. Subjek penelitian ini adalah Dara dan Bima, objek penelitian ini adalah tanda pendidikan seks yang direpresentasikan dalam adegan, dialog, dan karakter dalam film. Metode pengumpulan data dengan observasi, studi pustaka, wawancara, dan dokumentasi. Film Dua Garis Biru bercerita tentang bagaimana Dara dan Bima, dua remaja harus bertanggung jawab atas konsekuensi yang tidak mereka pikirkan sebelumnya karena melakukan seks pranikah. Film ini juga menggambarkan pentingnya peran orang tua dalam mengkomunikasikan informasi tentang seks kepada anak. Hasil dari penelitian ini menunjukkan bahwa terdapat gambaran tentang pendidikan seks dalam film. Sisi atau bentuk pendidikan seks ditampilkan dalam cuplikan adegan, dialog, atau karakter tokoh yang menyisipkan pentingnya mengenal pendidikan seks dan mengetahui konsekuensi dari setiap perbuatan yang berhubungan dengan seks.


2021 ◽  
Vol 1 (3) ◽  
pp. 193-202
Author(s):  
William Yani WA ◽  
Deddi Fasmadhy Satiadharmanto ◽  
Retnowati WD Tuti

The one-year performance of The DPRD's Tangerang City for the 2019-2020 period is Influenced by the Covid-19 Pandemic. The analysis of the performance of The DPRD's Tangerang City is not only seen from the three functions of legislative members such as Legislation, Budget, and Supervision, but also during the Covid-19 Pandemic, performance is seen from the role of The DPRD's Tangerang City in dealing with this Pandemic and the adaptation of new values ​​with technology compared to direct communication. This study was conducted with the aim of understanding and describing the performance of The DPRD's Tangerang City during the 2020 Covid-19 Pandemic and to find out and analyze the efforts made by The DPRD's Tangerang City members in dealing with the 2020 Covid-19 Pandemic. The method used in this research is a qualitative approach, the data collection is done based on interviews and literature study. This study in the finding that the performance of The DPRD's Tangerang City has declined in terms of quality and quantity due to the adapting situation during the Covid-19 Pandemic, but The DPRD's Tangerang City has shown a quick response in dealing with the Covid- 19 Pandemic and shows high concern for the condition of the community.


2021 ◽  
Vol 3 (1) ◽  
pp. 12-31
Author(s):  
Nanda Rafsanjani ◽  
Charoline Cheisviyanny

This study aims to describe why the village goverment is late in submitting the village budget accountability report (APBDes) in West Pasaman Regency. This research is classified as a descriptive study. Sampling based on research objectives and data collection methods using interviews. This research was conducted in villages that were late in reporting the accountability for the realization of the (APBDes) in West Pasaman Regency. This study found that there are four obstacles that cause the village apparatus cannot make the report timely: quality of human resources, facilities & infrastructure, community participation, internal control. It suggested for further research to increase the sample and focus on comparing villages that are late and not late in reporting the budget realization accountability.


2020 ◽  
Vol 13 (2) ◽  
pp. 184
Author(s):  
Shinta Maharani Trivena ◽  
Rena Feri Wijayanti ◽  
Tri Yulistyawati Evelina

The purpose of this study was to determine the application of cash and credit sales administration at PT Sun Star Motor Malang in accordance with the existing Standard Operating Procedures. This type of research used in this study is a descriptive study with a qualitative approach. Data analysis techniques by finding and finding data, eliminating or reducing data, processing data, analyzing data, making conclusions and suggestions. The result is that the application of cash sales administration procedures at PT Sun Star Motor Malang is sometimes not in accordance with existing procedures. This is due to the accumulation of tasks performed by sales because of the quite important role of sales for consumers. If it is related to internal control, sales should not be able to accept cash because every sales transaction related to receiving cash is held by the cashier. Every receipt of money, both cash and non-cash from the buyer, will be made proof of receipt, for example receipts


2020 ◽  
Vol 1 (1) ◽  
pp. 49-56
Author(s):  
Zia Kemala ◽  
Khoirul Fajri ◽  
Sophia Nurhalida Maulani

The restaurant is one of the important facilities in the hospitality industry. It supports the guest's comfort when staying at a hotel. The restaurant serves to provide food and drinks for guests who stay and visit the hotel. The waiter served this service. The role of the waiter is one of an influential factor in bridging between guests and food providers. Therefore, waiters are required to be good in communication, whether in national or international languages. Language skills are important to support the work of waiters or waitresses because language is the ability possessed by humans to communicate with other humans. Hence, the research was conducted to found out the obstacles faced by waiters when served Korean guests and how to overcome the obstacles of waiters when served Korean guests. This research was conducted for five months at Azzuma Restaurant in Nilai Springs Resort Hotel, Negeri Sembilan Malaysia. This research applied a qualitative research design. The data collection was collected through observation, interviews, and literature study. Based on the research, there were two findings related to communication skills in the hospitality industry. First, the waiters faced several obstacles when served Korean guests at Azuma Fusion restaurant. Therefore the information can not be transferred well from the customer to the waiter. Second, it was found that there are several ways to overcome the obstacles when served Korean guests at Azuma Fusion restaurant.


2020 ◽  
Vol 4 (1) ◽  
Author(s):  
Rois Leonard Arios

Tradition of an ethnic group will still exist and be sustainable if the supporting communitycontinues to carry out its role in accordance with its function in the tradition. This paperexplains how bimbang bebalai tradition in the Serawai tribe, which could be implementedduring the reign, is no longer carried out even though it has been facilitated by thegovernment. In analyzing the problem, the A.R. Radcliffe-Brown structural functionalapproach was used by focusing on the analysis of the role functions of each structure. Thestudy was conducted with a qualitative approach with interviews and observations as aprimary data collection tool and supported by literature study. The study has found thatbimbang bebalai tradition cannot be implemented at this time because the existing role ofindigenous institution and structure in the tradition itself does not work. The role of thegovernment that is overboard actually eliminates the community’s role which is supposedto be facilitated as the owner and executor of the tradition.


2020 ◽  
Author(s):  
nurul atika

Abstrak- In general, this study aims to find out and analyze what is financial administration, how is the financial administration process, how is the role of a teacher in financial administration and what are the objectives and scope of financial administration. This research uses the literature study method by collecting literature (material materials) sourced from books, journals, and other sources related to the science of financial administration. Financial administration is one of the substance of school management which will also determine the course of educational activities in schools. Financial administration is an act of financial administration / administration which includes recording, planning, implementation, accountability and reporting. Thus, school financial administration can be interpreted as a series of activities regulating school finance from planning, accounting, spending, supervision and accountability of school finance. Through financial administration activities, funding needs for school activities can be planned, procurement sought, recorded transparently, and used to finance the implementation of school programs effectively and efficiently. For this reason the purpose of financial administration is to increase the effectiveness and efficiency of the use of school finances, increase accountability and transparency of school finances and to minimize misuse of school budgets.


2016 ◽  
Vol 15 (2) ◽  
pp. 90
Author(s):  
Much. Yulianto

Prosperous Justice Party (PKS) as large organization has been putting the organizational culture as a primary need to build both institutional work and the dynamics activities of members that were managed to realize the vision and mission of the party. Organizational culture as an internal force as well as institutional capital to realize the vision and mission of the party should be able to be evaluated in presence and role in order to realize of the vision and mission of the organization.This study aims to determine the role of organizational culture in realizing the vision and mission of PKS. This research is a qualitative descriptive study. The data collection was done by in-depth interviews.The results showed: (1) organizational culture play a role in shaping the identity and character of party members; (2) The organizational culture also plays a role in encouraging loyalty and solidity of party members; (3) the organizational culture at PKS played role in strengthening the confidence of individual members.


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