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Nopiawati, Nopiawati
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ANALISIS SISTEM PENGENDALIAN INTERNAL PIUTANG DAN KERUGIAN PIUTANG TAK TERTAGIH PADA BADAN USAHA BANDAR UDARA HANG NADIM BATAM Nopiawati, Nopiawati; Hati, Ravika Permata
MEASUREMENT : Jurnal Program Studi Akuntansi Vol 12, No 1 (2018): MEASUREMENT : JURNAL AKUNTANSI JUNI 2018
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (265.532 KB) | DOI: 10.33373/measure.v12i1.1306

Abstract

Tujuan penelitian ini adalah untuk mengetahui apakah sistem pengendalian internal piutang dan kerugian piutang tak tertagih yang ada pada Badan Usaha Bandar Udara Hang Nadim Batam sudah berjalan dengan baik, karena penjualan secara kredit juga memiliki resiko tidak tertagihnya sebagian atau seluruh piutang yang diberikan kepada konsesioner. Jenis penelitian yang dilakukan adalah penelitian deskriptif yang menggunakan data primer seperti hasil wawancara dengan pihak perusahaan dan data sekunder seperti struktur organisasi serta dokumen-dokumen yang berkaitan dengan sistem pengendalian internal piutang. Hasil penelitian menunjukkan bahwa sistem pengendalian internal piutang sudah berjalan dengan baik, walaupun masih adanya piutang tak tertagih yang disebabkan oleh beberapa hal. Untuk melakukan penghapusan piutang dalam hal penentuan kerugian piutang tak tertagih berjalan sesuai prosedur yang ada.Kata Kunci : Piutang, sistem pengendalian internal, piutang tak tertagih
Penyuluhan Peningkatan Kesehatan Lansia di Penyakit Paliatif Terhadap Perubahan Fisik dan Spiritual Andrianto, M. Bagus; Yanti, Lussyefrida; Nopiawati, Nopiawati
Jurnal Pengabdian Vol. 3 No. 1 (2024): Januari-Juni
Publisher : Bengkulu Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58222/jp.v3i1.801

Abstract

Old age is a natural process that everyone experiences and cannot be avoided. With the success of national development, especially in the health sector, which can be seen from the reduction in infant mortality and birth rates as well as improvements in public nutrition, the positive impact is an increase in life expectancy at birth in Indonesia, namely around 70 years. in 2000. In 2000, by 2020, it is estimated by the USA-Bureau of the Census that the number of elderly people in Indonesia will be around ± 29 million people. This is an illustration for all countries that thanks to advances in science and technology as well as advances in socio-economic conditions, life expectancy is increasing. Along with the success of improving the health status of the Indonesian people which has an impact on increasing life expectancy, this will have its own impact on the nation, state and on the welfare and health problems of the elderly themselves. Judging from the description above, special services are needed for the elderly in the areas of health, socio-economic, psychological, welfare and even spiritual, so there is a need to improve the health status and quality of life of the elderly. achieve a happy, prosperous and beneficial old age for family and community life in accordance with its existence in society
Co-Authors Andrianto, M. Bagus Hati, Ravika Permata Yanti, Lussyefrida