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All Journal JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) EKOBIMA Ekonomi Bisnis dan Manajemen
Harnavela Sofyan
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

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INTERNAL AUDIT DALAM UPAYA MENINGKATKAN PENGENDALIAN INTERNAL PIUTANG PADA PT ENSEVAL Harnavela Sofyan
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 3 No 2 (2017): JRAK - Juli 2017
Publisher : LPPM POLITEKNIK LP3I BANDUNG

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

Abstract

Peran internal audit dalam meningkatkan pengendalian internal piutang sangat berpengaruh karena kebanyakan dari sistem penagihan yang tidak sampai ke perusahaan menyebabkan fraud dari pihak intern perusahaan. Peran Internal Audit sudah memadai terhadap laporan piutang. Karena adanya program audit yang dibuat khusus dalam pengendalian piutang sehingga dapat mencapai tujuan audit yang diharapkan dan adanya laporan hasil audit secara tertulis sehingga menunjukan hasil pelaksanaan audit serta temuan-temuan oknum yang melakukan fraud tetapi masih ada audit internal yang bukan berlatang belakang pendidikan akuntansi sehingga kurang memahami inti masalah khususnya piutang
Financial Technology In Financial Inclusion Harnavela Sofyan; Khariidatul Bahiyyah; Santy Sriharyati
EKOBIMA Vol. 1 No. 2 (2023): EKOBIMA: Jurnal Ekonomi Bisnis dan Manajemen - Desember 2023
Publisher : POLITEKNIK LP3I

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/ekobima.v1i2.1698

Abstract

Financial technology is a technological innovation in financial products and services. Financial technology can become a new solution to increase the growth of financial inclusion. The term financial inclusion became a trend after the 2008 financial crisis. Financial inclusion is the availability of access to various financial institutions, products, and services to the needs and capabilities of the community to improve people's welfare. For this reason, this research examines the role of financial technology in increasing financial inclusion, by explaining how financial technology has an impact on financial inclusion in improving people's welfare. Financial inclusion is a national development strategy aimed at promoting economic growth through equal distribution of income, poverty alleviation, and financial system stability. Financial inclusion in its role requires an increase in financial technology considering that along with technological developments, the banking sector alone is not enough to achieve the goal of financial inclusion. Financial technology plays an important role in expanding access to financial services for the public, this is reflected in the financing provided by several financial technology companies. With this financing, it is hoped that the level of social welfare will also increase along with the influence of fintech in Indonesia's financial inclusion.
Jumlah Piutang BLUD Air Minum Kota Cimahi Sebelum dan Sesudah Penerapan SOP Penertiban Pelanggan Bahiyyah, Khariidatul; Yuyun Kurniawati; Harnavela Sofyan; Mulki Asyriyanti
EKOBIMA Vol. 2 No. 1 (2024): EKOBIMA: Jurnal Ekonomi Bisnis dan Manajemen - Juni 2024
Publisher : POLITEKNIK LP3I

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/ekobima.v2i1.1795

Abstract

Standard Operating Procedure (SOP) is a work guideline so that activities within the company can be controlled so that targets are achieved optimally. Based on the results of observations during research at BLUD Air Minum Cimahi. The implementation of the customer control SOP went quite smoothly, while the obstacle faced was the error in providing an Arrears Notification Letter which had not been updated and was not due. There are 5 parts involved and 27 procedures that must be followed. The research method used is descriptive qualitative with an observational approach. The results of this research show that the amount of receivables after implementing the customer control SOP decreased by IDR 69,278,500.
OPTIMALISASI HILIRISASI UMKM BORDIR TASIKMALAYA : PENGARUH LITERASI KEUANGAN DAN FINTECH TERHADAP KINERJA KEUANGAN UNTUK INDUSTRIALISASI BERKELANJUTAN Mohamad Fazar Fadilah; Nurwahidah Firdaus; Harnavela Sofyan; Muhammad Dava Nugraha; Astri Nuraeni
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 10 No 3 (2026): ON GOING
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v10i3.7879

Abstract

Ekonomi kreatif adalah salah satu sektor yang memainkan peranan dalam meningkatkan kesejahteraan dan membuka peluang pekerjaan dengan memanfaatkan serta menghasilkan kemampuan kreativiti dan inovasi individu untuk memberikan kontribusi kepada ekonomi daerah. Tasikmalaya merupakan salah satu di antara banyaknya daerah di Indonesia yang menjadikan kebudayaan sebagai ekonomi kreatif. Salah satu produk ekonomi kreatif yang menjadi unggulan di daerah Tasikmalaya ialah bordir. Namun UMKM Bordir mengalami banyak tantangan akibat rendahnya kemampuan literasi keuangan dan pemanfaatan financial technology sehingga menghambat industrialisasi berkelanjutan. Tujuan penelitian untuk mengetahui pengaruh literasi keuangan dan financial technology terhadap kinerja keuangan. Analisis data dengan menggunakan bantuan SEM-PLS. Hasil analisis menunjukkan bahwa literasi keuangan dan finansial technology memiliki penharuh secara signifikan terhadap kinerja keuangan.
Co-Authors Astri Nuraeni Bahiyyah, Khariidatul Khariidatul Bahiyyah Mohamad Fazar Fadilah Muhammad Dava Nugraha Mulki Asyriyanti Nurwahidah Firdaus Santy Sriharyati YUYUN KURNIAWATI