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THE STRATEGIES TO PREVENT CASH RECEIPT FRAUD PREVENTION STRATEGY AT CV ARTA TRISNA (ELECTROPLATING AND CHEMICAL DISTRIBUTOR) Suci Artini, Eka Dewi; Lasiyono, Untung; Sulistiyawan, Edy
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 9 No 3 (2025): IJEBAR: Vol. 9, Issue 3, September 2025
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v9i3.18169

Abstract

This study aims to analyze internal control procedures and strategies in cash receipts to prevent fraud at CV Arta Trisna Sidoarjo Branch. This study uses a qualitative descriptive method with data collection techniques through interviews, observations, and documentation. The results of the study show that the procedure for receiving cash in the company has been implemented in accordance with the theory and standards of internal control, including payments, daily reconciliation, deposits to banks, as well as supervision and separation of duties. Fraud prevention strategies are implemented through cash and giro system, CCTV monitoring, periodic audits, employee training, and separation of work functions. Comparative analysis of theory and practice shows that the elements and components of internal control in CV Arta Trisna have been effective in minimizing the risk of fraud. However, it was found that one aspect of the anti-fraud program has not been implemented, namely the consultation assistance program for employees. Overall, the company's cash internal control system is considered quite good and able to support the company's financial integrity.
THE INFLUENCE OF BRAND IMAGE, PROMOTION AND SERVICE QUALITY ON CUSTOMER LOYALTY OF AL INSANI UMROH TRAVEL IN SIDOARJO Rahadianto, Rakha Alvin; Istikhoroh, Siti; Lasiyono, Untung
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 8 No 2 (2024): IJEBAR, VOL. 08 ISSUE 02, JUNE 2024
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v8i2.13512

Abstract

Indonesia's Umrah travel sector is experiencing swift expansion within the country's bustling tourism landscape. Given Indonesia's sizable Muslim populace, the annual demand for Umrah pilgrimage remains consistently high. Organizing travel aims to provide guidance, service and protection to the congregation. The aim of this study is how customer loyalty affects brand image, promotion and service quality for Al Insani Sidoarjo Umrah travel. The quantitative research method is one that is used. The population of this research consists of Al Insani Sidoarjo Umrah travel customers. A total of 112 people were used as samples, namely as participants. Samples were taken using purposive sampling technique. Instrument testing, hypothesis testing, multiple linear regression analysis, and classical assumption testing via the SPSS version 22 application are several data analysis methodologies. The results show that the variables brand image, promotion and service quality partially have a positive and significant impact on the loyalty of Umrah Al Insani Sidoarjo travel customers. Then brand image, promotion, service quality simultaneously have a positive and significant impact on customer loyalty of Al Insani Sidoarjo Umrah travel.
ANALISIS IMPLEMENTASI STRATEGI DIGITAL MARKETING DI ERA SOCIETY 5.0 PADA PRODUSEN TAHU BAKSO MAS ARTA Dinata, Arta Prawira; Istikhoroh, Siti; Lasiyono, Untung
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 8 No 3 (2024): IJEBAR, VOL. 8, ISSUE 3, September 2024
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v8i3.14296

Abstract

In era society 5.0 the development of technology and information is growing very quickly and developing increasingly rapidly. Companies that can compete in the era society 5.0 are companies maximizing the benefits of information technology developments, especially in the product marketing process, digital marketing strategy is one of the most effective strategies. And efficient to carry out the product marketing process. This research aims to determine the implementation of digital marketing strategies in the era of society 5.0 in Mas Arta meatball tofu producers. The research method used is a qualitative method with an interpretive paradigm which aims to gain insight into the digital marketing strategy implemented by the Mas Arta meatball tofu producer in the era of society 5.0. The results of this research are the iImplementation of Digital Marketing Strategy in the Society 5.0 Era at the Mas Arta Bakso Tofu Producer for its consumers referring to the digital marketing marketing mix. There are several components in the digital marketing marketing mix, namely; Product, price, distribution, promotion, so that these components run well, the Mas Arta meatball tofu producer takes an integrated digital marketing approach. This approach is used to answer the implementation of digital marketing strategies in the era of society 5.0 for the Mas Arta meatball tofu producer: Using advertising/ads on the applied platform, Carrying out live/introducing products directly through the social media used, Utilizing content creators as the originator of product marketing.
Pelatihan Penyusunan Laporan Keuangan untuk Keberlanjutan UMKM Keripik Pisang Desa Kalikatir Irianto, Apri; Ali Mukhtar, M. Nushron; Lasiyono, Untung; Purwanthari Sawitri, Aristha
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 4 No. 4 (2023): Jurnal Pengabdian kepada Masyarakat Nusantara (JPkMN)
Publisher : Lembaga Dongan Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Literasi keuangan merupakan salah satu kunci utama dalam perkembangan Usaha Mikro Kecil dan Menengah (UMKM). Tingkat literasi keuangan di Indonesia masih tergolong rendah, hal ini didukung dengan hasil survey yang dilakukan Otoritas Jasa Keuangan Tahun 2019 yang menunjukkan tingkat literasi keuangan pelaku UMKM di Indonesia sebesar 38,03 %. Perilaku pengelolaan keuangan pelaku UMKM dipengaruhi oleh pemahaman pelaku usaha mengenai literasi keuangan. Pelaku usaha yang memiliki tingkat literasi keuangan yang baik akan memiliki kendali atas kondisi keuangannya dan memahami cara pengelolaan pendapatan dan pengeluaran untuk menjamin keberlangsungan usahanya saat ini dan masa mendatang. Rendahnya pemahaman literasi keuangan ini menjadi permasalahan utama yang dihadapi oleh pelaku usaha keripik pisang di Desa Kalikatir Kecamatan Gondang Mojokerto. Berdasarkan pada permasalahan ini mendorong tim untuk melakukan pelatihan dan pendampingan mengenai penyusunan laporan keuangan. Tujuan kegiatan pengabdian ini diharapkan dapat peningkatkan keterampilan pelaku usaha mengenai literasi keuangan dan pelaporan keuangan UMKM yang sesuai dengan standar akuntansi untuk mendukung keberlangsungan usaha keripik pisang.
Pengaruh Kompensasi dan Motivasi terhadap Kinerja Karyawan pada Perusahaan Jasa Olahraga Harniati, Titik; Lasiyono, Untung; Afkar, Taudlikhul
TIN: Terapan Informatika Nusantara Vol 6 No 5 (2025): October 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/tin.v6i5.8542

Abstract

This study employed an explanatory method with a quantitative approach. Data were collected through questionnaires from 30 employees and analyzed using multiple linear regression with t-test, F-test, and coefficient of determination (R²). The results indicate that compensation and motivation have a positive and significant effect on job satisfaction, both partially and simultaneously. Motivation has the dominant influence, with a regression coefficient of 0.746 and a significance level of 0.000, indicating that higher motivation greatly contributes to higher employee job satisfaction. The findings imply that the company should balance financial compensation and employee motivation enhancement to achieve optimal performance and better retention. Theoretically, the results reinforce the view that motivation is a key internal factor influencing job satisfaction. The novelty of this study lies in its application to the sports service sector, particularly the driving range facility, which has rarely been explored in the context of human resource management.