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ANALISIS PENGENDALIAN INTERN PENJUALAN DENGAN MENGGUNAKAN SURAT KREDIT BERDOKUMEN DALAM NEGERI (SKBDN) PADA PT. HARMAK INDONESIA, CLAPAR, KULONPROGO Lestari, Tina; Hayatie, Marliza Noor
Jurnal Riset Akuntansi Politala Vol 2 No 1 (2019)
Publisher : Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut

L/C atau SKBDN merupakan salah satu alternatif cara pembayaran dalam transaksi perdagangan yang paling ideal karena risiko penjual dan pembeli dapat dialihkan pada bank. Tujuan penelitian ini adalah melakukan analisis dan mengetahui pengendalian intern penjualan dengan menggunakan Surat Kredit Berdokumen dalam negeri (SKBDN) pada PT. Hakmak Indonesia, Clapar, Kulon Progo. Penelitian ini menggunakan metode deskriptif dengan pendekatan kualitatif yang bertujuan untuk membuat deskripsi, gambaran atau lukisan secara sistematis, faktual dan akurat mengenai fakta, sifat-sifat serta hubungan antar fenomena yang diselidiki. Penelitian ini fokus pada Pengendalian Intern Penjualan dengan menggunakan Surat Kredit Berdokumen dalam Negeri (SKBDN). Berdasarkan Hasil Penelitian Pengendalian intern penjualan dengan menggunakan SKBDN pada PT. Harmak Indonesia pada dasarnya berjalan sesuai dengan standar dan aturan Penjualan dengan menggunakan SKBDN, namun belum adanya pemisahan tugas dan tanggungjawab untuk bagian administrasi keuangan untuk menangani penjualan reguler dan penjualan yang menggunakan SKBDN, dimana proses selama ini masih melibatkan secara langsung Direktur Keuangan dan Direktur Operasional. Prosedur dan pedoman kebijakan belum sempurna. Sistem otorisasi dijalankan dengan sangat baik dikarenakan penjualan dengan menggunakan SKBDN tidak dapat dilakukan seperti penjualan reguler sehubungan dengan resiko sangat tinggi karena otorisasi merupakan salah satu kunci dari dapat dicairkannya SKBDN. Pencatatan dilakukan dengan baik, namun masih belum terdokumentasi dengan seharusnya, mulai dari penerimaan, proses pelaksanaan kelengkapan data sampai dengan full set dokumen persyaratan SKBDN.

LOKAKARYA PENULISAN BUKU AJAR EFEKTIF BAGI DOSEN PROGRAM STUDI PENDIDIKAN BAHASA INGGRIS UIN ANTASARI DAN UNU KALIMANTAN SELATAN al arief, yusuf; Hayatie, Marliza Noor
Jurnal Pengabdian Kepada Masyarakat (MEDITEG) Vol. 7 No. 2 (2022): Jurnal Pengabdian Kepada Masyarakat (MEDITEG)
Publisher : Pusat Penelitian dan Pengabdian Kepada Masyarakat (P3M) Politeknik Negeri Tanah Laut (Politala)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/mediteg.v7i2.157

Penulisan buku ajar merupakan salah satu hal terpenting yang harus dilakukan oleh seorang dosen agar proses pembelajarannya bisa berjalan dengan lancer dan mencapai hasil yang maksimal. Namun, penulisan buku ajar juga tidak bisa dilakukan secara sembarangan karena ada panduan yang harus diikuti. Selain itu, buku ajar juga harus bersifat student-oriented agar buku ajar tersebut efektif saat digunakan dalam pembelajaran. Pengabdian kepada masyarakat yang dilaksanakan menggunakan metode lokakarya sehingga partisipan tidak hanya memahami teori namun juga mampu mempraktekkan secara langsung. Partisipan dalam kegiatan ini adalah dosen dari UIN Antasari Banjarmasin dan Universitas NU Kalimantan Selatan. Setelah mengikuti lokakarya, para peserta memberikan tanggapan yang positif karena lokakarya tersebut sangat bermanfaat untuk mengarahkan mereka menuliskan buku ajar yang efektif. Para peserta juga berharap akan adanya pelaksanaan lokakarya serupa lagi nantinya.

PENINGKATAN EKONOMI MANDIRI DAN KREATIF MELALUI SOSIALISASI STRATEGI PENINGKATAN LABA BAGI UMKM KABUPATEN TANAH LAUT Bandi, Maulida Hirdianti; Hayatie, Marliza Noor; Machfiroh, Ines Saraswati; Karolina, Karolina
Jurnal Pengabdian Kepada Masyarakat (MEDITEG) Vol. 7 No. 1 (2022): Jurnal Pengabdian Kepada Masyarakat (MEDITEG)
Publisher : Pusat Penelitian dan Pengabdian Kepada Masyarakat (P3M) Politeknik Negeri Tanah Laut (Politala)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/mediteg.v7i1.253

Community Service Activities (PkM) is one of the Tri Dharma of Higher Education apart from education, teaching and research. The implementation of community service at the Tanah Laut State Polytechnic Accounting Study Program is to provide knowledge regarding Increasing the Independent and Creative Economy through the Socialization of Profit Increasing Strategies for Bangkit Indonesian MSMEs in Tanah Laut Regency. This activity was carried out in the Integrated Lecture Building Hall of the Tanah Laut State Polytechnic. There were 17 participants who took part in this event consisting of members of the community. The implementation of this activity involved 4 students, 4 lecturers and 5 students. Activities have been carried out by delivering material regarding Increasing the Independent and Creative Economy through the Socialization of Profit Increasing Strategies for Bangkit Indonesian MSMEs, Tanah Laut Regency.

Pelatihan Penyusunan Laporan Keuangan Nirlaba Pada Yayasan Kaki Kota Banjarmasin Berdasarkan Psak No.45 Bandi, Maulida Hirdianti; Putriana, Astia; Anjaswari, Gati; Hayatie, Marliza Noor; Ghalih, Muhammad
Jurnal Pengabdian Kepada Masyarakat (MEDITEG) Vol. 7 No. 2 (2022): Jurnal Pengabdian Kepada Masyarakat (MEDITEG)
Publisher : Pusat Penelitian dan Pengabdian Kepada Masyarakat (P3M) Politeknik Negeri Tanah Laut (Politala)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/mediteg.v7i2.260

A non-profit organization or non-profit organization is an organization whose main goal is to support an issue or matter in attracting public attention for a non-commercial purpose, without any attention to profit-making matters. Nonprofit organizations include churches, public schools, public charities, public hospitals and clinics, political organizations, legal aid organizations, volunteer service organizations, labor unions, professional associations, research institutes, museums, and some government agencies. The Foot Foundation of Banjarmasin City as a partner that collaborates in Community Service activities related to the preparation of non-profit financial reports based on PSAK No. 45 with training methods. In its implementation, there is a presentation of material regarding the preparation of non-profit financial reports based on PSAK No. 45 and continued with discussions and questions and answers with service participants. The results of this service are expected to provide insight and improve the quality of human resources, especially regarding the preparation of non-profit financial reports based on PSAK No. 45.

ANALISIS PENDAPATAN PENJUALAN KONTER QIANA CELL PADA MASA PANDEMI COVID-19 : ANALISIS PENDAPATAN PENJUALAN KONTER QIANA CELL PADA MASA PANDEMI COVID-19 Muta Ali, Abdul; Hayatie, Marliza Noor; Nurani, Muhammad Fahmi; Annisa, Rahma
Jurnal Humaniora Teknologi Vol. 7 No. 2 (2021): Jurnal Humaniora Teknologi
Publisher : P3M Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/jht.v7i2.94

This research aims to find out the sales of Qiana Cell Counter in 2020 from January to December. Qualitative and quantitative research methods by attaching sales data based on profit and deepening with interviews. The results of the study provide data that sales at the Qiana Cell counter increased and increased from January to December 2020 from Counters to 4 Counters. This increase is also influenced by HR and strategic location and also the sales strategy carried out by Qiana Cell.

ANALISIS KEBANGKRUTAN MENGGUNAKAN METODE SPRINGATE (STUDI KASUS PADA PT. GARUDA INDONESIA, Tbk TAHUN 2018-2020) Bandi, Maulida Hirdianti; Nurmalina, Radna; Hayatie, Marliza Noor
EconBank: Journal of Economics and Banking Vol 5 No 1 (2023): Econbank
Publisher : Sekolah Tinggi Ilmu Ekonomi Bank BPD Jateng

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35829/econbank.v5i1.286

Bankruptcy is a condition of a company that is unable to pay its debts or also a condition that initially the company can operate and then fails in managing its business. Bankruptcy is a condition when a company experiences insufficient funds to run its business. The purpose of this study was to determine the factors that led to bankruptcy at PT. Garuda Indonesia. This study uses the Springate method with the bankruptcy formula. Based on the results of this study, it shows that the company has the potential to go bankrupt because in 2018-2020 its current assets are quite low so that the company does not have the ability to pay its debts. Companies need to take firm, straightforward and appropriate action to address efficiency in operating costs. Then, an inappropriate business strategy is also a factor that causes losses and also human resources who have a poor vision and mission of the company

ANALISIS PENDAPATAN PENJUALAN KONTER QIANA CELL PADA MASA PANDEMI COVID-19 : ANALISIS PENDAPATAN PENJUALAN KONTER QIANA CELL PADA MASA PANDEMI COVID-19 Muta Ali, Abdul; Hayatie, Marliza Noor; Nurani, Muhammad Fahmi; Annisa, Rahma
Jurnal Humaniora Teknologi Vol. 7 No. 2 (2021): Jurnal Humaniora Teknologi
Publisher : P3M Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/jht.v7i2.94

This research aims to find out the sales of Qiana Cell Counter in 2020 from January to December. Qualitative and quantitative research methods by attaching sales data based on profit and deepening with interviews. The results of the study provide data that sales at the Qiana Cell counter increased and increased from January to December 2020 from Counters to 4 Counters. This increase is also influenced by HR and strategic location and also the sales strategy carried out by Qiana Cell.

Caught in the Feed: How Social Media and Lifestyle Override Financial Awareness Among Students Hayatie, Marliza Noor; Dewi, Nurul Afianingrum Rahma; Nadiar, Rahmi; Izzadieny, Fitra
Quantitative Economics and Management Studies Vol. 6 No. 5 (2025)
Publisher : PT Mattawang Mediatama Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35877/454RI.qems4174

This study investigates the influence of social media, lifestyle, and personal financial management on students’ consumptive behavior. The research was conducted at Tanah Laut State Polytechnic involving students of the Accounting Study Program from the 2022 and 2023 cohorts. A total of 181 respondents were selected using purposive sampling. The study adopted a quantitative approach with data collected through a structured questionnaire. The collected data were analyzed using multiple linear regression assisted by SPSS version 26. The results reveal that, partially, social media and lifestyle have a significant and positive influence on students’ consumptive behavior. In contrast, personal financial management does not significantly affect students’ consumptive tendencies. The simultaneous analysis indicates that all three variables social media, lifestyle, and personal financial management collectively have a significant positive influence on consumptive behavior among students. The findings of this study suggest that digital exposure and lifestyle orientation are dominant factors influencing consumption decisions among students, whereas internal financial control has a weaker individual impact. These results provide a clear overview of the behavioral tendencies in student consumption and highlight the role of social and financial factors in shaping those behaviors.

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