scholarly journals ANALISIS PENGENDALIAN INTERN ATAS PENJUALAN DAN PENERIMAAN KAS TERHADAP EFEKTIFITAS PERUSAHAAN (Studi Kasus pada PT Astra International, Tbk – Isuzu Cabang Bogor)

2019 ◽  
Author(s):  
Melissa Lukman ◽  
Yayuk Nurjanah
Keyword(s):  
Internal Control ◽  
Research Method ◽  
Qualitative Descriptive ◽  
A Company ◽  
Descriptive Method

Internal control is a tool that can help the company officer in doing their job and their function so that have a good role for the company. One of the internal control that important to a company is internal control of sales and cash receipts because from this the company’s revenue is derived. With the implementation of internal control that applied by the company also reflects the effectiveness of sales and cash receipts.The research method that the writer used is qualitative descriptive method which means comparing theory with practice in the company. It used to determine how the application of internal control of sales and cash receipts in the company and whether the application has been effective or not.The results of the study shows that the application of internal control to sales and cash receipts are good enough and effective even though there are still a few weaknesses in internal control sales. Sales and cash receipts procedure also are in accordance with the SOP.Keywords : Internal control, sales, cash receipts, effectivity

scholarly journals CORPORATE GOVERNANCE IN PT. BANK MANDIRI (PERSERO) TBK

2020 ◽  
Vol 1 (5) ◽  
pp. 857-871
Author(s):  
Wasis Winardi
Keyword(s):  
Corporate Governance ◽  
Business Ethics ◽  
Research Method ◽  
Measurement Tool ◽  
Good Corporate Governance ◽  
Qualitative Descriptive ◽  
Work Structure ◽  
A Company ◽  
Descriptive Method

Good Corporate Governance is now very important to increase the trust of investors and shareholders of the company. In fact, many companies make Good Corporate Governance (GCG) one of the company's strategies to achieve goals optimally, even used as a measurement tool to assess the quality of the company's work structure. Good corporate governance shows that all parties responsible for the business continuity of the company have understood and played a good role in carrying out their duties and responsibilities in accordance with their authority. Careless management of a company is not only detrimental to shareholders, but also threatens the survival of the company itself. Having ambitious attitudes to achieve business targets is certainly important for management, but excessive ambition can result in companies violating business ethics, internal / external provisions, and even breaking the law. The research method used for writing this article is the Qualitative Descriptive method with the study of literature relating to Corporate Governance; writing is done in a structured manner, according to the facts and field conditions of the research object. The author describes the conditions in accordance with the data, the results of the analysis and interpretation of the theories and applicable provisions. The purpose of this study was to determine how well the implementation of Good Corporate Governance in PT. Bank Mandir (Persero) Tbk.

scholarly journals EFEKTIVITAS STRUKTUR PENGENDALIAN INTERN DENGAN MENGGUNAKAN PENDEKATAN COSO PADA SEKRETARIAT DEWAN PERWAKILAN RAKYAT DAERAH (DPRD) KOTA MANADO

2018 ◽  
Vol 13 (04) ◽  
Author(s):  
Chandro Novrio Tamoding ◽  
Ventje Ilat ◽  
Meily Kalalo
Keyword(s):  
Internal Control ◽  
Research Method ◽  
Control Structure ◽  
Internal Controls ◽  
Research Results ◽  
Qualitative Descriptive ◽  
Five Elements ◽  
Operational Activities ◽  
Descriptive Method ◽  
Legislative Assembly

Internal control structure is a part of internal control that is always applied in various organizations in this case the secretariat of the regional people's legislative assembly of Manado city implement internal control structure, and by using the COSO approach. The internal control structure using the COSO approach is needed to control the operational activities of the organization and aims to assess effectiveness based on the five elements of the COSO controlling component. The research method that used in this thesis research is descriptive method that is by collecting data from the research results and then describe it and attract a conclusions from the research, and the type of research used is qualitative descriptive. The results obtained that the internal control structure by using the COSO approach in secretariat of the regional people's legislative assembly of Manado city is running effectively, and the implementation of internal controls in the control of COSO based on the five elements of control has been running effectively and show its effectiveness and and implemented in accordance with the procedures of internal control and the policy of the secretary of the regional people's legislative assembly of Manado City.Keywords: Effectiveness, Internal Control Structure, COSO.

scholarly journals Efficiency Institution Baitul Maal Tamwill in The Westdistrict Bandung

2020 ◽  
Vol 1 (1) ◽  
pp. 18-24
Author(s):  
Annisa Nur Hakim ◽  
A Jajang W Mahri ◽  
Aas Nurasyiah
Keyword(s):  
Data Envelopment Analysis ◽  
Research Method ◽  
Secondary Data ◽  
Data Envelopment ◽  
Analysis Technique ◽  
Dea Analysis ◽  
Input Variables ◽  
Operational Activities ◽  
A Company ◽  
Descriptive Method

Abstract.     Baitul Maal Wat Tamwil has experienced development in recent years. However, based on BMT performance data in West Bandung regency is less optimal. It is known that there are one efficient BMTs in West Bandung Regency and three BMTs that are inefficient. The cause of BMT's less optimal performance is inefficiency in operational activities. This study aims to determine the level of efficiency of BMT in West Bandung 2011-2017 period and find out the causes of inefficiency. This study uses secondary data from four BMTs in West Bandung District which are sampled. The research method used is descriptive method with Data Envelopment Analysis (DEA) analysis technique which is to measure the level of efficiency of a company. Input variables used are operating expenses, total assets, and TPF. Furthermore, the output variables used are SHU, income, and financing. Based on the results of research conducted, the conditions of the BMT in West Bandung Regency have not been perfectly efficient. There are three BMTs that have experienced inefficiencies including BMT Dana Ukhuwah, BMT Mustama, and BMT Rabbani. Keywords.          Efficiency, Baitul Maal Wat Tamwil, Data Envelopment Analysis

scholarly journals Analisis Pengungkapan Triple Bottom Line Dalam Penerapan Akuntansi Manajemen Lingkungan Pada Industri Pertambangan

2019 ◽  
Vol 2 (1) ◽  
pp. 22
Author(s):  
Shella Budiawan
Keyword(s):  
Local Government ◽  
Data Collection ◽  
Research Method ◽  
Mining Industry ◽  
Triple Bottom Line ◽  
Analytical Tool ◽  
Community Leaders ◽  
Bottom Line ◽  
Qualitative Descriptive ◽  
Descriptive Method

The purpose of this study is to reveal the Triple Bottom Line in the application of management accounting in the mining industry in Donggala Regency. This research method uses Qualitative Descriptive Method with respondents as many as 30 people who are communities around the location of the company, community leaders, and local government. The analytical tool used in this study is Phenomenology Analysis and data collection techniques carried out by conducting interviews, observation, and documentation to respondents directly.Based on the result of this research shows that company is PT. Balikpapan Ready Mix is not apply yet the concept of Triple Bottom Line in implementation of environment managementaccounting in the company.

scholarly journals ANALISIS KESULITAN BELAJAR SISWA TUNADAKSA PADA PEMBELAJARAN MATEMATIKA DI KELAS INKLUSIF

2020 ◽  
Vol 6 (2) ◽  
pp. 146-150
Author(s):  
Pujia Siti Balkist
Keyword(s):  
Inclusive Education ◽  
Research Method ◽  
Purposive Sampling ◽  
Qualitative Descriptive ◽  
Descriptive Method

Abstrak: Tujuan penelitian ini adalah untuk menganalisis hambatan belajar siswa tunadaksa di kelas inklusif. Metode penelitian yang digunakan adalah metode deskriptif kualitatif dengan purposive sampling di SMAN 1 Sukabumi sebagai salah satu sekolah penyelenggara pendidikan inklusif. Hasil penelitian menunjukkan bahwa hambatan belajar involunter siswa di kelas inklusi berkaitan dengan hambatan motorik yaitu hambatan menulis yang dialami terutama saat meringkas materi matematika dan menyampaikan jawaban melalui tulisan.     Abstract: The purpose of this study was to analyze the learning obstacles of tunadaksa students in inclusive class. The research method used is a qualitative descriptive method with purposive sampling at SMAN 1 Sukabumi as one of the schools providing inclusive education. The results showed that the learning obstacles of tunadaksa students in inclusive class were related to motoric barriers, namely the barriers to writing experienced, especially when sumarizing mathematics material and delivering answers through writing.  

scholarly journals PERSPEKTIF UNDANG-UNDANG NOMOR 1 TAHUN 2011 TENTANG PERUMAHAN DAN KAWASAN PERMUKIMAN TERHADAP PERLINDUNGAN HAK KONSUMEN DALAM JUAL BELI PERUMAHAN

2016 ◽  
Vol 5 (1) ◽  
pp. 12
Author(s):  
Ni Ketut Dewi Megawati
Keyword(s):  
Real Estate ◽  
Research Method ◽  
Legal Framework ◽  
Legal Aspects ◽  
Residential Areas ◽  
Consumer Rights ◽  
Qualitative Descriptive ◽  
Property Sales ◽  
Descriptive Method ◽  
Legal Condition

A mismatch between the administrative documents or the physical characteristics of a property offered in a contract and the actual conditions received by the client becomes an important problem in a property business. The property, which is the object of an agreement, should be in line with the legal aspects required by the legislation. The purpose of this study is to understand the legal condition of registering a property as the object of an agreement, by using consumer protection law in relation to property sales (i.e., Legislative Decree number 1 of 2011) as the perspectives. This study used normative legal framework based on Law and concept approaches as its research method. Several primary laws were collected and analyzed by a qualitative descriptive method. This study found that a property could be included as the object of an agreement if it fulfills the terms and conditions written in the Article 42 Clause 1 of Legislative Decree number 1 of 2011 on Real Estate and Residential Areas. Furthermore, a property can be an object of sales agreement if they meet several criteria written in the State Minister of Community Estate Decree’s number 09/KPTS/M/1995, with the date of issuance on 23 June 1995, about the sale and purchase of a property. It can be argued that the Legislative Decree number 1 of 2011 on Real Estate and Residential Areas might not offer a comprehensive protection to the consumer rights, and subsequently inflict physical and mental harm to the consumers.

scholarly journals Analisis Sistem Informasi Akuntansi Penggajian Pada CV ABC di Jawa Tengah

2019 ◽  
Vol 3 (2) ◽  
pp. 73-78
Author(s):  
Wahyu Pramesti ◽  
Desi Trijayanti
Keyword(s):  
Internal Control ◽  
Research Method ◽  
Accounting Information ◽  
Accounting System ◽  
Furniture Industry ◽  
Accounting Information System ◽  
Descriptive Research ◽  
Qualitative Descriptive ◽  
Employee Attendance ◽  
Computerized System

This research was conducted at CV ABC which is engaged in the furniture industry. In managing the payroll system this company is still less effective. It can be seen from several salary payment activities to employees who still often make mistakes in the process of calculating salaries and employee attendance records. In addition, in the process of paying salaries to employees, they often experience late payments. The purpose of this study is to analyze the payroll accounting information system in the company which is expected to help resolve the problems faced by the company. The research method used in this study is a qualitative descriptive research method. The thing that will be done by the researcher is to describe the use of payroll accounting system on CV ABC. The conclusion of this study is that the payroll system on CV ABC is already good because it has used a computerized system. The internal control in the payroll process is still weak because there are still division of tasks and responsibilities of each part that is unclear, namely there is a double duty and interdependence in working tasks, besides that supervision is still lacking for activities that should be routinely checked or corrected.

scholarly journals ANALISIS PENGENDALIAN INTERN SIKLUS PENJUALAN PADA UD. SEHAT INDAH DI GORONTALO

2020 ◽  
Vol 15 (3) ◽  
pp. 488
Author(s):  
Brigita Maria ◽  
Grace B Nangoi ◽  
Syermi S.E Mintalangi
Keyword(s):  
Internal Control ◽  
Analytical Method ◽  
Research Result ◽  
Actual Situation ◽  
Research Results ◽  
A Company ◽  
Descriptive Method ◽  
Descriptive Qualitative

A sales cycle that is reached out well in a company due to the role of an adequate intern control. The applied of intern control can be used as supervision and can increase effectiveness in sales activities in the company. The purpose of this study was to determine how the applied and implementation of intern  control of the sales cycle at UD. Sehat Indah Gorontalo. This type of research is descriptive qualitative. The analytical method used in this research is a descriptive method, where the research results are described in accordance with the actual situation obtained directly through interviews and documentation. Research result obtained indicate that intern control in the sales cycle at UD. Sehat Indah has been quite effective, however the implementation is not yet fully adequate, because there are still weaknesses and incompatibilities with one of the concepts of internal control.

scholarly journals Ketaksaan Leksikal dalam Lagu “Glow Like Dat” dan “See Me” Karya Rich Brian

2019 ◽  
Vol 25 (2) ◽  
pp. 227-242
Author(s):  
Frans Sayogie ◽  
Angga Ilham Perdana ◽  
Munawar Aidil ◽  
Shania Andre
Keyword(s):  
Data Collection ◽  
Research Method ◽  
Participant Observation ◽  
English Speakers ◽  
Comprehensive Understanding ◽  
Qualitative Descriptive ◽  
Research Findings ◽  
Song Lyrics ◽  
Observation Method ◽  
Descriptive Method

Tulisan ini membahas tentang ketaksaan leksikal dalam lagu “Glow Like Dat” dan “See Me” karya Rich Brian. Ketaksaan leksikal dalam lagu  dapat menyebabkan penyampaian pesan mengalami kendala pemaknaan budaya, bahasa, sosiologis, dan psikologis. Tujuan dari penelitian ini adalah untuk mengidentifikasi bentuk leksikal yang digunakan di dalam lagu  tersebut apakah mengandung ketaksaan leksikal, dan kemudian menganalisis bentuk ketaksaan leksikal  dan makna kata-kata  dalam lirik lagu. Metode penelitian yang digunakan adalah  metode deksriptif kualitatif  dan metode non-participant observation sebagai teknik pengumpulan data. Data yang dianalisis diambil dari lirik lagu “Glow Like Dat” dan “See Me” karya Rich Brian yang kemudian diklasifikasikan ke dalam beberapa kategori ketaksaan leksikal dan pemaknaannya.  Temuan penelitian yang diperoleh adalah ketaksaan leksikal yang terdapat di dalam lagu  “Glow Like Dat” dan “See Me” karya Rich Brian dapat diklasifikasikan sebagai homonimi berbentuk homofon, serta polisemi yang dikemas dalam bentuk kata slang. Kesimpulan penelitian ini adalah pemahaman terhadap pemaknaan leksikal dalam lagu berbahasa Inggris  sangat penting  bagi penutur bukan berbahasa Inggris agar memperoleh pemahaman makna lagu yang komprehensif. This paper discusses lexical ambiguities in the songs "Glow Like Dat" and "See Me" by Rich Brian. Lexical ambiguities of the songs can cause the delivery of messages to experience constraints of meanings in cultural, language, sociological, and psychological aspects. The purpose of this study is to identify the lexical forms used in the songs whether they contain lexical ambiguities, and then to analyse the lexical ambiguities forms and meaning of words in song lyrics. The research method used is a qualitative descriptive method and a non-participant observation method as data collection techniques. The data analysed were taken from the lyrics of the songs "Glow Like Dat" and "See Me" by Rich Brian, which were then classified into several categories of lexical ambiguities and their meaning. The research findings obtained are the lexical ambiguities contained in the songs "Glow Like Dat" and "See Me" by Rich Brian can be classified as homonymy in the form of homophones and polysemy which are packaged in slang words.  The conclusion of this study is that the understanding of lexical meanings in English songs is very important for non-English speakers to gain a comprehensive understanding of the meaning of the songs.

scholarly journals TIPIKALIS MOTIF KUPU-KUPU DARI SUKU ENGGROS PAPUA

2020 ◽  
Vol 14 (2) ◽  
pp. 27-32
Author(s):  
Nathalia Dwijayanti Nathalia
Keyword(s):  
Cultural Heritage ◽  
Research Method ◽  
Musical Instruments ◽  
Aesthetic Value ◽  
Qualitative Descriptive ◽  
Descriptive Method

Batik is a cultural heritage of ancestors which is still developing. Batik in Indonesia has its own diversity and distinctive characteristics, including in the Papua region. In Papua batik has characteristics that describe animals, plants and musical instruments. In this study, the use of motifs in Enggros tribe has a different position from each of its clans. Some motifs in the Enggros cannot be used by other clans. Each of these batik motifs has a meaning and hereditary meaning. This study uses a review of the shape of the motif, colour, and aesthetic value. The research method uses a qualitative descriptive method supported by the hermeneutic theory as a method of obtaining a valid interpretation of objectivity. The results of this research discussion reveal about Enggros batik as a characteristic of the Enggros tribe whose surname is from the Iwo Tribe. Expectations achieved in this study can help and find out the motives of the Enggros and the community is expected to understand more deeply these motifs as a legacy of ancestral tradition.

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