scholarly journals Analisis Pengendalian Intern Penjualan Kredit Dalam Mengingkatkan Efektifitas Pengelolaan Piutang (Pada CV Surya Pratama Gemilang)

2018 ◽  
Vol 4 (2) ◽  
pp. 070-074
Author(s):  
Arini Dahlia Kusyandi ◽  
Bambang Pamungkas
Keyword(s):  
Internal Control ◽  
Case Study Method ◽  
Descriptive Case Study ◽  
A Company

Internal control of credit sales plays very important role especially in companies with most transaction done in credits. It produces procedures and policies to evaluate the effectiveness of the company’s receivables management. CV Surya Pratama Gemilang is a company running in manufacture, established to contribute products that minimize the environmental waste proble. In running its operationals, CV Surya Pratama Gemilang is in need of a good internal control in its credit sales. This is in order to produce an effective receivables management. This study aims at investigating how the internal control is applied. The research uses descriptive/case study method, by which collecting necessary data related to the existing issues to help answer the identified hypotheses. The result  found that the is not running an appropriate credit sales internal control due to the existing elements of weaknesses causing the receivables to be ineffective

scholarly journals Issues on Takaful Affecting the Choice of Accounting Policies: A Case Study of Two Takaful Companies in Malaysia

2010 ◽  
Vol 3 (3) ◽  
pp. 187 ◽  
Author(s):  
Hairul Azlan Annuar ◽  
Nur Barizah Abu Bakar
Keyword(s):  
Central Bank ◽  
Advisory Council ◽  
Annual Reports ◽  
Case Study Method ◽  
Financial Reports ◽  
Descriptive Case Study ◽  
Senior Official ◽  
Similarities And Differences ◽  
The Impact

The paper adopts a descriptive case study method to examine the impact of juristic views on the operations of two Malaysian takaful companies. In order to achieve this objective, the annual financial reports of both companies were analysed. Interviews with each company’s finance managers and with a member of the Malaysian Shariah Advisory Council were undertaken for a more in-depth coverage. Also a written correspondence with a senior official of the central bank was accomplished. Similarities and differences between the two companies were identified and it is concluded that the differences are serious enough to warrant interventions from the regulators in the form of mandatory disclosures in the annual reports. 

scholarly journals Kemampuan Unit Usaha Yayasan Nurul Hayat Dalam Menunjang Biaya Operasioanal Lembaga Amil Zakat

2015 ◽  
Vol 1 (2) ◽  
pp. 92
Author(s):  
Novalia Nastiti ◽  
Imron Mawardi
Keyword(s):  
Data Collection ◽  
Sampling Method ◽  
Qualitative Approach ◽  
Business Unit ◽  
Operational Cost ◽  
Case Study Method ◽  
Structured Interviews ◽  
Descriptive Case Study ◽  
The Right

Amil zaka in zaka institutions has the right as one of eight ashnaf. Their rights are usually used by zaka institutions as operational cost. However, not all of the intitutions which manage zaka take amil’s right, one of them is Yayasan Nurul Hayat. This institution does not take amil’s right and it is independent in its operational cost. To support this operational cost, Yayasan Nurul Hayat establish business unit with utilize its profit.This study aimed to discover the capability of business unit in supporting operational cost of Yayasan Nurul Hayat. This study used a qualitative approach with descriptive case study method. The selections of informant are using purposive sampling method. Data collection was conducted by semi-structured interviews and documentation. This data is analyzed using descriptive method.The result of this study shows that Yayasan Nurul Hayat Employments’ Salary is taken from business unit’s profit. It is also used to give bonus for employments and grow the business unit of Yayasan Nurul Hayat up. From the result of this study, it can be concluded that the business unit which is developed has great capability to support operational cost of Yayasan Nurul Hayat.

scholarly journals Evaluasi Sistem Pengendalian Internal Persediaan Bahan Baku

2019 ◽  
Vol 3 (1) ◽  
pp. 198-207
Author(s):  
Agung Ivan Firdaus ◽  
Norita Cahya Yuliarti ◽  
Ach Syahfrudin Z
Keyword(s):  
Control System ◽  
Internal Control ◽  
Study Data ◽  
Raw Material ◽  
Internal Control System ◽  
Information And Communication ◽  
Data Source ◽  
A Company ◽  
Research Type

Internal Control is a process that is controlled by each person in a company to achieve stated objectives such as: complying with regulations and laws, securing company assets and data, accuracy of financial statements and efficiency and operating effectiveness. This research was conducted to evaluate the internal ctheontrol system of raw material inventory which was been applied. Makmur Jaya.the type of research used descriptive is descriptive qualitative research type with case study approuch that describes and explains a problem in systematic and factual so that by collecting information related to the object under study. Data source used in primary and secoundary data source. The data collection technical used are obervations. Interviews and documentantation. Data analisys technique is done by collectiong data, describing the internal control system of raw material inventory applied by the company, then evaluate the internal control system applied. Makmur Jaya based on the control environment, risk assesment, control activities information and communication and monitoring. The results of this study indicate that the internal control sytem applied is bad cause there are double control is one human. Keyword : Internal Control System, Raw Material Inventory

scholarly journals PEREKONOMIAN PARIWISATA ISLAMI TERHADAP PEDAGANG DI KAWASAN MAKAM SUNAN KALIJAGA

2019 ◽  
Vol 5 (6) ◽  
pp. 513
Author(s):  
Galih Caesario Rahman ◽  
Sunan Fanani
Keyword(s):  
Data Analysis ◽  
Data Collection ◽  
Research Method ◽  
Economic Condition ◽  
Research Result ◽  
Case Study Method ◽  
Descriptive Case Study ◽  
Data Presentation ◽  
Tourism Activity

This study aims to figure how is the dynamic or economic condition change caused by the existence of Islamic tourism of Sunan Kalijaga Tomb to stall sellers who most of them are the locals lives around the Islamic tourism of Sunan Kalijaga tomb. The research method used is descriptive case study method. Where the data collection done by interview and observation. In this research, the informant is the parties involved in the tourism activity, which is the seller, the visitor, and the worker around the Islamic tourism of Sunan Kalijaga tomb, Demak District. The data analysis used is data reduction, data presentation, and make a conclusion.The research result suggests that the existence of Islamic tourism of Sunan Kalijaga tomb Demak District brings economical change towards the seller works around.

Penerapan Fisioterapi Dada dan Batuk Efektif Terhadap Ketidakefektifan Bersihan Jalan Nafas Pada Pasien Tuberculosis Paru

2021 ◽  
Vol 1 ◽  
pp. 1706-1712
Author(s):  
Melinia Febriyani ◽  
Firman Faradisi ◽  
Nuniek Nizmah Fajriyah
Keyword(s):  
Pulmonary Tuberculosis ◽  
Scientific Paper ◽  
Chest Physiotherapy ◽  
Case Study Method ◽  
Descriptive Case Study ◽  
Tuberculosis Patients ◽  
Airway Clearance ◽  
Night Sweats ◽  
The Subject

AbstractPulmonary tuberculosis is a chronic bacterial infection by the bacillus Myobacterium tuberculosis. This disease causes the patient to cough with phlegm or coghing up blood, shortness of breath, chest pain, night sweats and decreased appetite. The purpose of this scientific paper is ti describe nursing care for pulmonary tuberculosis patients with ineffective airway clearance problems. This research uses a descriptive case study method with the subject of two pulmonary tuberculosis patients who experience ineffective airway clearance problems in Pelutan Pemalang Village. The chest physiotherapy and effetive coughing actions were carried out for three days, twice a day, morning and evening. The results showed that the effective chest physiotherapy and coughing were able to overcome the ineffectiveness of airway clearance. Therefore, it can be concluded that the effective chest and cough physiotherapy is considered effective against ineffective airway clearance in pulmonary tuberculosis patients. For this reason, nurses are expected to be able to provide effective chest and cough physiotherapy therapy to help overcome the ineffectiveness of airway clearance in pulmonary tuberculosis patients.Keywords: Effective Cough and Chest Physiotherapy, Ineffective Airway Clearing AbstrakTuberculosis paru merupakan penyakit infeksi bakteri menahun yang disebabkan oleh basil myobacterium tuberculosis. Penyakit ini menyebabkan pasien batuk disertai dahak atau batuk berdarah, sesak nafas, nyeri pada daerah dada, keringat pada malam hari dan penurunan nafsu makan. Tujuan dari Karya Tulis Ilmiah ini untuk menggambarkan asuhan keperawatan pada pasien tuberculosis paru dengan masalah ketidakefektifan bersihan jalan nafas. Rancangan Karya Tulis Ilmiah ini menggunakan metode studi kasus deskriptif dengan subjek dua pasien tuberculosis paru yang mengalami masalah ketidakefektifan bersihan jalan nafas di Kelurahan Pelutan Pemalang, dilakukan tindakan fisioterapi dada dan batuk efektif dilakukan selama tiga hari dikerjakan dua kali sehari pagi dan sore. Hasil pemberian fisioterapi dada dan batuk efektif berhasil mampu mengatasi ketidakefektifan bersihan jalan nafas. Kesimpulan : fisioterapi dada dan batuk efektif dinilai efektif terhadap ketidakefektifan bersihan jalan nafas pada pasien tuberculosis paru. Untuk itu diharapkan perawat dapat memberikan terapi fisioterapi dada dan batuk efektif untuk membantu mengatasi ketidakefektifan bersihan jalan nafas pada pasien tuberculosis paru.Kata kunci: Fisioterapi Dada dan Batuk Efektif, Ketidakefektifan Bersihan Jalan Nafas

scholarly journals Implementasi Islamic Corporate Social Responsibility (CSR) Pada PT. Bumi Lingga Pertiwi di Kabupaten Gresik

2015 ◽  
Vol 1 (1) ◽  
pp. 36
Author(s):  
Indra Kharisma ◽  
Imron Mawardi
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Business Practices ◽  
Case Study Method ◽  
Structured Interviews ◽  
Cooperation Agreement ◽  
Descriptive Case Study ◽  
The Social ◽  
Corporate Social

Implementation of Corporate Social Responsibility (CSR) is used later to improve the image of the company and its business existence. Instead of CSR to empower people its delude people with a profit motive. Islamic CSR is that CSR refers to business practices that have an ethical responsibility Islamically, companies incorporate Islamic norms characterized by sincerity commitment in maintaining the social contract in its business practices in halal lawful. This study aimed to reveal the implementation of Islamic CSR PT. Bumi Lingga Pertiwi Gresik.This study used a qualitative approach with descriptive case study method. The selections of informant are using purposive sampling method. Data collection was conducted by semi-structured interviews and documentation. Analysis of the data using descriptive method.The results of this study indicate that PT. Bumi Lingga Pertiwi has implemented Islamic CSR based on unity, caliphate, justice and broterhood by creating and running a cooperation agreement in accordance with sharia corridor, provide good service to customers, act fairly and avoid discrimination, provide assistance to the poor in the villages around, helping the development of education and worship, as well as participate protecting the environment by way of planting trees together.

scholarly journals Analisis Sistem Akuntansi Persediaan Bahan Penolong Terhadap Pengendalian Internal CV Bumi Nusantara

2020 ◽  
Vol 7 (2) ◽  
pp. 104
Author(s):  
Sheila Alifanny
Keyword(s):  
Internal Control ◽  
Accounting Information ◽  
Internal Controls ◽  
Inventory Systems ◽  
Accounting System ◽  
Case Study Method ◽  
Structured Interviews ◽  
Calculation System ◽  
Physical Calculation

The study aims of analyze and evaluating the accounting system for component inventory and internal control of CV Bumi Nusantara. This type of research is qualitative research with a case study method, through direct observation and structured interviews. Data analysis is performed is an analysis of component inventory systems and analysis of internal controls related to organizational structure in separating duties and responsibilities, authority systems and procedures of enumeration as well as healthy practices that cannot be separated from competent employees. The results showed that the procedures in the accounting system for component inventory carried out by CV Bumi Nusantara has run well but there are still weaknesses and shortcomings in the documents, records and functions related to the system and procedures. There is still a dual role in the function carried out with no separation of duties in the procurement and warehouse division, some documents are not in the company, do not record in the journal. In addition, the physical calculation system that is carried out needs an evaluation because it is only done by the warehouse. A good component inventory accounting system is very influential in improving the internal control of CV Bumi Nusantara because the network of procedures, documents, records and functions will affect the running process of an existing internal control, with the completeness of documents, records, and functions related to the supply of component will facilitate the internal control of CV Bumi Nusantara and improve the level of reliability of accounting information.

scholarly journals Pemahaman Etika Berdagang Pada Pedagang Muslim Pasar Wonokromo Surabaya (Studi Kasus Pedagang Buah)

2015 ◽  
Vol 1 (4) ◽  
pp. 278
Author(s):  
Siti Nur Azizaturrohmah ◽  
Imron Mawardi
Keyword(s):  
Sampling Technique ◽  
Case Study Method ◽  
Structured Interviews ◽  
Descriptive Case Study ◽  
Ethical Trade ◽  
Helping Others ◽  
Good Trade ◽  
And Behavior

Trading is a job that is highly recommended in Islam, because the Prophet and the companions also a traders. So it should as a good Muslim in performing daily activities in accordance with the guidance of the Prophet in order to be successful the world and the hereafter included in trade. Ethics of trade was good manners and behavior in the trade so the customers were satisfied.This study aims to determine the understanding of ethical trade in the Muslim traders Wonokromo Market Surabaya. This study used a qualitative approach with descriptive case study method. Determination of informants using purposive sampling technique. Data collected by means of semi-structured interviews and documentation. Data analysis using descriptive analytical model.The results of this study indicate that generally Muslim traders Wonokromo Markets have understood the ethical trade based on the principle of unity, equilibrium, free will, responsibility and truth in a way that is honest and good trade (do not cheat), provide information to the customer in accordance with reality, appropriately weigh, not hold a fake offers, do not tucking rotten fruit into a nice fruit, and helping others among fellow traders nor traders with collector.

scholarly journals Implementasi Konsumsi Islami Pada Pengajar Pondok Pesantren (Studi Kasus Pada Pengajar Pondok Pesantren Al Aqobah Kecamatan Diwek Kabupaten Jombang)

2015 ◽  
Vol 1 (9) ◽  
pp. 610
Author(s):  
Bagus Baidhowi ◽  
Irham Zaki
Keyword(s):  
Everyday Life ◽  
School Teacher ◽  
Sampling Technique ◽  
Boarding School ◽  
Qualitative Approach ◽  
Population Characteristics ◽  
Case Study Method ◽  
Descriptive Case Study ◽  
Balance System

This study aims to determine the application of Islamic consumption by Al Aqobah Boarding School teacher in Diwek Subdistrict, Jombang District.This study used a qualitative approach with descriptive case study method. The population characteristics of this study are the teachers of Al Aqobah Boarding School in Diwek Subdistrict, Jombang District. The teachers of Al Aqobah Boarding School who know and understand the consumption according to Islam are people who implement Islamic consumption in his life, the teacher/ustadz and ustadzah who has been teaching at Al Aqobah boarding school at least 2 years. The number of samples in this study was six informants. The sampling technique used was purposive sampling.Based on the results of this study showed that Al Aqobah boarding school teacher in Diwek Subdistrict, Jombang District, has implemented the Islamic consumption legally (halal); they are not extravagant not only in spending wealth but also in living luxury and showing assets. They can also make the balance system between worldly and hereafter consumption.Moreover, the suggestion for all of people in Al Aqobah boarding school and also the teachers are expected to continue teaching the consumption which is true to Islam, apply in everyday life, and provide appropriate examples to the students. For further research, it is expected to examine the same topic with more in depth details about the implementation of Islamic consumption on other aspects that are more specific.

scholarly journals Towards data-driven culture in a Spanish automobile manufacturer: A case study

2020 ◽  
Vol 13 (2) ◽  
pp. 228
Author(s):  
Maria Esteller-Cucala ◽  
Vicenc Fernandez ◽  
Diego Villuendas
Keyword(s):  
Decision Making ◽  
Organizational Change ◽  
Organizational Transformation ◽  
Single Case ◽  
Data Driven ◽  
Website Design ◽  
Design Decision ◽  
Case Study Method ◽  
A Company

Purpose: Data-driven decision-making is a growing trend that lots of companies are nowadays willing to adopt. However, the organizational transformation needed is not always as simple and logical as it could seem and the comfort of the old habits can dim the change effort. The purpose of this study is to identify the potential problems that may arise in a real company’s transformation from a traditional intuition-driven decision-making model to a data-driven model. Design/methodology/approach: In order to reach this goal, a single case study method was used. Initially a literature review was conducted to analyze both the importance of the change to a data-driven culture and the process of organizational change. Thus, a case study method was adopted in a company of the automotive sector that included experimentation in the website design decision-making process. Findings: As a result of the case study, it was found that all the most cited risks for the organizational change process commented in the literature appeared in the project. However, even being warned of potential dangers the specific actions to prevent the damages were not trivial.Originality/value: The study presents in detail, the application of an organizational change model in a company. Important insights can be extracted from the specific case of a digitalization performed inside traditional industrial company.

Sign in / Sign up

Export Citation Format

Share Document