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PENGARUH ANALISIS SISTEM INFORMASI AKUNTANSI PENJUALAN, PENERIMAAN KAS, DAN PENGELUARAN KAS TERHADAP PENGENDALIAN INTERNAL Yusnaldi, Yusnaldi
Journal of Industrial Engineering & Management Research Vol. 2 No. 3 (2021): June 2021
Publisher : AGUSPATI Research Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (515.98 KB) | DOI: 10.7777/jiemar.v2i3.159

Abstract

This study aims to improve the existing accounting information system. Namely the implementation procedure that can oversee the sales accounting information system, supervise the cash receipt accounting information system properly, and supervise the cash disbursement process. This research method uses descriptivequantitative method, with nonprobability sampling technique, with respondents of employees of PT Surya David Susanto. Questionnaire distribution data by sampling 31 respondents. The techniques used are the Vaidity Test, Reliability Test, Classical Assumption Test, Multiple Linear Regressio, and with the help of the Statistical Package for Social Science (SPSS 22). The results of this study are the T test results for the sales accounting information system variable, namely T count 1.789 < T table 2.051, so the hypothesis of the sales accounting information system variable has no effect on internal control, for the T test for the cash receipt accounting information system variable, namely T count 3,235 > T Table 2,051, the variable cash receipts accounting information system has an effect on internal control. To test the cash disbursement variable, namely T count 0.396 < T table 2.051, the cash disbursement accounting information system variable has no effect on internal control. While based on the results of the F test 12,545 > F table 2,95 showed the independent variables simultaneously affect the dependent variable
Peran Pemerintah Dalam Menjaga Kelestarian Maritim Kome, Ellen Elisabeth; Yusnaldi, Yusnaldi; Yulianto, Bayu Asih; Widodo, Pujo; Suwarno, Panji
Indonesian Journal of Public Administration Review Vol. 1 No. 4 (2024): August
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/par.v1i4.3098

Abstract

Indonesia, sebagai negara kepulauan terbesar di dunia dengan keanekaragaman hayati laut yang luar biasa, memiliki tanggung jawab besar dalam menjaga kelestarian ekosistem maritimnya. Pemerintah Indonesia memainkan peran penting melalui berbagai upaya yang meliputi regulasi dan kebijakan, pembentukan kawasan konservasi laut, program restorasi terumbu karang, pengelolaan perikanan berkelanjutan, pendidikan dan peningkatan kesadaran masyarakat, serta kerjasama internasional. Kebijakan dan regulasi seperti Undang-Undang No. 32 Tahun 2009 tentang Perlindungan dan Pengelolaan Lingkungan Hidup memberikan dasar hukum yang kuat untuk perlindungan ekosistem laut. Pembentukan kawasan konservasi laut yang luas bertujuan untuk melindungi habitat kritis dan spesies yang terancam. Program restorasi terumbu karang dan pengelolaan perikanan yang berkelanjutan membantu memastikan keberlanjutan sumber daya laut. Peningkatan kesadaran masyarakat dan kerjasama internasional juga menjadi bagian penting dari upaya pemerintah dalam menjaga kelestarian lingkungan laut. Semua langkah ini menunjukkan komitmen pemerintah Indonesia untuk melindungi kekayaan maritimnya dan memastikan keberlanjutan ekosistem laut bagi generasi mendatang.
Maritime Intelligence in Countering Destructive Fishing as a Threat to Maritime Security in Coastal Areas and Small Islands Dao, Yunias; Yusnaldi, Yusnaldi; Kusuma, Kusuma
Journal of Education on Social Science (JESS) Vol 8 No 02 (2024): Agustus 2024
Publisher : Faculty of Social Science, Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jess.v8i02.558

Abstract

Destructive fishing has been identified as a major threat to maritime security, particularly in coastal areas and small islands. This practice, as a form of illegal fishing, results in adverse economic impacts, damage to ecosystems, threats to resource sustainability, and impacts on national security. This research aims to examine the role of maritime intelligence in overcoming destructive fishing as a maritime security threat in coastal areas and small islands in Indonesia. The method used in this research is qualitative, with a comprehensive literature review and case study approach. This research integrates national security theory, maritime security theory, intelligence role theory and literature study to analyze the data. The results show that maritime intelligence plays an important role in identifying and intervening in destructive fishing practices. This role includes early detection and response to illegal activities, as well as the generation of more effective prevention and mitigation measures. The conclusion of this study confirms that optimizing the role of maritime intelligence can improve the effectiveness of monitoring and countering destructive fishing, thereby reducing negative impacts on the economy, ecosystems and national security. Recommendations from this study include improving the implementation and coordination of maritime intelligence and involving local communities in monitoring to increase the effectiveness and efficiency of destructive fishing prevention and mitigation efforts.
DIPLOMASI STRATEGI MARITIM PENCEGAHAN PEMBAJAKAN DI ALUR LAUT KEPULAUAN INDONESIA MENYONGSONG INDONESIA EMAS 2045 Novitasari, Destin; Rudiyanto, Rudiyanto; Yusnaldi, Yusnaldi; Widodo, Pujo; Juni Risma Saragih, Herlina; Suwarno, Panji; Yudho Prakoso, Lukman
NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Vol 11, No 10 (2024): NUSANTARA : JURNAL ILMU PENGETAHUAN SOSIAL
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jips.v11i10.2024.4148-4157

Abstract

Piracy at sea is a crime committed by a group of people to take and seize and sabotage things related to the world of shipping, especially ships. This is one of the threats that can hinder the realisation of Indonesia's vision in welcoming the golden Indonesia 2045 considering the importance of Indonesia's maritime sector. In facing the challenges of preventing piracy in the Indonesian Archipelago Sea Route, maritime strategy diplomacy is the key. The purpose of this paper is to analyse and formulate an effective maritime diplomacy strategy in preventing piracy in the Indonesian Archipelago Sea Route (ALKI) and to examine the link between piracy prevention efforts and the long-term vision of "Golden Indonesia 2045". The main focus is on how maritime diplomacy can be an effective instrument in building regional and international cooperation. The method used is descriptive qualitative method, which is an in-depth and detailed understanding of Maritime Strategy Diplomacy and piracy prevention in the Indonesian Archipelago Sea Route by involving literature study, policy analysis, and case studies to gain contextual understanding. This paper also highlights the importance iof isynergy between military power, diplomacy, and multilateral cooperation to achieve strategic objectives. As such, this paper highlights the importance of synergy between military power, diplomacy, and multilateral co-operation to achieve strategic objectives. Thus, this scientific paper highlights the importance of strategic integration between aspects of maritime diplomacy and Indonesia's long-term aspiration of Indonesia Golden 2045 in ensuring maritime sovereignty and security in Indonesia.
Analisis Strategi Pembelajaran Ips Untuk Meningkatkan Kemampuan Berfikir Kritis Siswa Sekolah Dasar Yusnaldi, Yusnaldi; Mardiah, Ainun; Aulia, Lutfi; Saragih, Salsabila; Nurzal, Shafa Azzahra; Pangaribuan, Siti Amsarina
Innovative: Journal Of Social Science Research Vol. 3 No. 6 (2023): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

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

Abstract

Pendidikan sekolah dasar merupakan awal dari mengasah kemampuan-kemampuan dasar seperti kecerdasan, pengetahuan, kepribadian, dan kemampuan berpikir, dimana kemampuan berpikir merupakan suatu kegiatan mental untuk membangun dan memperoleh pengetahuan. Namun dalam pelaksanaannya, tujuan pembelajaran seringkali belum tercapai secara maksimal karena pemilihan atau penggunaan strategi yang masih kurang tepat. Tujuan penelitian ini adalah untuk mengetahui strategi pembelajaran IPS untuk meningkatkan kemampuan berpikir kritis siswa sekolah dasar. Penelitian ini menggunakan pendekatan deskriptif kualitatif dengan metode studi literatur. Objek penelitiannya adalah membaca buku dan jurnal yang sangat relevan dengan strategi pembelajaran IPS. Analisis data dilakukan dengan meninjau substansi dan materi Analisis Strategi Pembelajaran IPS untuk Meningkatkan Kemampuan Berpikir Kritis Siswa Sekolah Dasar. Hasil penelitian menyatakan bahwa dalam memilih strategi, pendidik harus memiliki pengetahuan yang luas tentang ilmu pendidikan dan lingkungan sekitar, karena hal ini mempunyai pengaruh yang besar terhadap masa depan bangsa.
Intelijen Maritim Dalam Penanggulangan Destructive fishing Sebagai Ancaman Keamanan Maritim di Wilayah Pesisir dan Pulau-Pulau Kecil Dao, Yunias; Yusnaldi, Yusnaldi; Kusuma, Kusuma
Jurnal Ilmiah Muqoddimah: Jurnal Ilmu Sosial, Politik dan Hummaniora Vol 8, No 4 (2024): November 2024
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jim.v8i4.2024.1665-1677

Abstract

Destructive fishing diidentifikasi sebagai ancaman keamanan maritim. Sebagai salah satu bentuk illegal fishing, praktik ini menjadi sorotan karena telah memberikan dampak berupa kerugian besar secara ekonomi, ekosistem, keberlanjutan sumberdaya dan keamanan nasional, dan mengakibatkan dampak lintas sector yang saling berkaitan di wilayah pesisir dan pulau-pulau kecil. Tujuan penelitian ini adalah untuk mengkaji bagaimana intelijen maritim dapat diaktualisasikan untuk berperan mengatasi destructive fishing sebagai ancaman keamanan maritim di wilayah pesisir dan pulau-pulau kecil. Dengan  metode kualitatif dan pendekatan studi literature dan studi kasus yang komprehensif, penelitian ini mengkaji secara mendalam tujuan penelitian dengan mengintegrasikan teori keamanan nasional, keamanan maritim dan teori peran. Hasil penelitian menunjukkan bahwa intelijen maritim memainkan peran penting dalam mengidentifikasi dan mengintervensi praktik-praktik destructive fishing. Hal ini termasuk deteksi dini dan respons terhadap aktivitas ilegal dari destructive fishing, serta menghasilkan tindakan pencegahan dan mitigasi yang lebih efektif. 
An Analysis of Destructive Fishing as an Anthropogenic Disaster in Coastal Areas: A Maritime Security Perspective Dao, Yunias; Yusnaldi, Yusnaldi; Kusuma, Kusuma
Nation State: Journal of International Studies Vol. 7 No. 2 (2024)
Publisher : Faculty of Economics and Social Science, Department of International Relations, Universitas Amikom Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24076/nsjis.v7i2.1633

Abstract

Destructive fishing has emerged as a critical threat to maritime ecosystems, posing severe risks to the economy, ecosystem sustainability, resource management, and national security, along with its complex cross-sectoral impacts in coastal areas. As a form of illegal fishing, its harmful consequences necessitate comprehensive scrutiny. This research aims to categorize destructive fishing as an anthropogenic disaster from a maritime security perspective, emphasizing its broad cross-sectoral effects. Employing a qualitative methodology alongside an extensive literature review, this study integrates disaster and maritime security theories, supported by relevant case studies, to thoroughly investigate the issue. The findings reveal that destructive fishing practices qualify as non-natural or anthropogenic disasters, with impacts directly stemming from human activities. These practices damage marine resource ecosystems, disrupt economies, compromise human security, and threaten national security in coastal regions. The study concludes that destructive fishing constitutes an anthropogenic disaster, demanding an urgent, coordinated response from multiple stakeholders. This research advocates for the development and implementation of policies that address the technical dimensions of maritime security, integrate disaster management strategies, and incorporate anthropological insights. Such policies are essential for devising and executing sustainable solutions to this pervasive issue on a global scale.
ANALISIS PENGARUH KUALITAS AUDIT, KINERJA DANKECERDASAN EMOSIONAL AUDITOR TERHADAP PENGAMBILAN KEPUTUSAN Yusnaldi, Yusnaldi; Pujiati, Herni; Anggraeni, Noerlina
Jurnal Ilmiah Manajemen SURYA PASCA SCIENTIA Vol 14 No 1 (2025): Jurnal Ilmiah Manajemen Surya Pasca Scientia
Publisher : Prodi Magister Manajemen Universitas Dirgantara Marsekal Suryadarma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35968/jimspc.v14i1.1414

Abstract

Professional accountant services are needed as a guarantee that the financial statementscan be trusted as a basis for decision making by internal and external parties. Many factorsaffect audit reports to be quality, among others, audit quality, auditor'sperformance andemotional intelligence. Therefore, the purpose of this study is to examine the effect of auditquality, performance and emotional intelligence on decision making. This research is aquantitative research with a descriptive approach. Sampleselection using simple randomsampling method. The population in this study is the auditor who works at the PublicAccountant Office in the Jakarta Region which consists of 9 KAPs who are willing to fill inthe questionnaire there are 5 KAPs. From the questionnaire distributed there were 42respondents who were in accordance with the criteria for determining the sample. The datais collected and analyzed using descriptive statistics, instinct test, class assumption test,multiple regression analysis and hypothesis presentation.The elaboration results above can be concluded that partially audit quality variables, andemotional intelligence have a significant effect on decision making, but performance doesnot significantly influence decision making. Simultaneously audit quality,performance andemotional intelligence have a significant effect on decision making at the Public AccountingFirm in the Jakarta Region.
PENGARUH BRAND IMAGE, HARGA DAN KUALITAS PRODUK TERHADAP KEPUTUSAN PEMBELIAN TAS SOPHIE PARIS (STUDI PADA KONSUMEN TAS SOPHIE PARIS DI BABELAN) Mawaddaturrohmah, Mawaddaturrohmah; Pujiati, Herni; Yusnaldi, Yusnaldi
KOMPLEKSITAS: JURNAL ILMIAH MANAJEMEN, ORGANISASI DAN BISNIS Vol 14, No 1 (2025): KOMPLEKSITAS EDISI JUNI 2025
Publisher : ITB Swadharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56486/kompleksitas.vol14no1.792

Abstract

The study aimed to determine the effect of brand image, price, and product quality on purchasing decisions for Sophie Paris bags in Babelan partially or simultaneously. This study is a quantitative study with a descriptive approach. This study uses primary data by distributing research questionnaires to respondents (consumers of Sophie Paris bags in Babelan). The data was processed using statistical analysis with validity and reliability tests, classical assumption tests, multiple regression analysis, hypothesis testing through t-tests and F-tests, and analysis of the coefficient of determination (R2). The study results found that brand image positively and significantly affects purchasing decisions for consumers of Sophie Paris bags in Babelan. Price positively and significantly affects consumer purchasing decisions of Sophie Paris bags in Babelan. Product quality positively and significantly affects purchasing decisions for consumers of Sophie Paris bags in Babelan. There is a significant influence between brand image, price, and product quality on purchasing decisions for consumers of Sophie Paris bags in Babelan.Tujuan penelitian adalah untuk mengetahui pengaruh brand image, harga dan kualitas produk terhadap keputusan pembelian tas Sophie Paris di Babelan secara parsial maupun simultan. Penelitian ini merupakan penelitian kuantitatif dengan pendekatan deskriptif. Penelitian ini dilakukan dengan data primer melalui penyebaran kuesioner penelitian terhadap responden (konsumen tas Sophie Paris di Babelan). Data diolah dengan analisis statistik dengan uji validitas dan reliabilitas, uji asumsi klasik, analisis regresi berganda, pengujian hipotesis melalui uji t dan uji F, serta analisis koefisien determinasi (R2). Hasil penelitian mendapatkan bahwa brand image berpengaruh secara positif dan signifikan dengan keputusan pembelian pada konsumen tas Sophie Paris di Babelan.  Harga berpengaruh secara positif dan signifikan dengan keputusan pembelian pada konsumen tas Sophie Paris di Babelan. Kualitas Produk berpengaruh secara positif dan signifikan dengan keputusan pembelian pada konsumen tas Sophie Paris di Babelan. Terdapat pengaruh yang signifikan antara brand image, harga, dan kualitas produk terhadap keputusan pembelian konsumen tas Sophie Paris di Babelan.
PENGARUH PERPUTARAN PERSEDIAAN, PIUTANG, DAN MODAL KERJA TERHADAP LABA PADA PT. PRIMA OTO MOTOR PERIODE JANUARI 2017 – DESEMBER 2021 Yusnaldi, Yusnaldi; Pujiati, Herni
Jurnal Ilmiah Manajemen SURYA PASCA SCIENTIA Vol 12 No 2 (2023): Jurnal Ilmiah Manajemen SURYA PASCA SCIENTIA
Publisher : Prodi Magister Manajemen Universitas Dirgantara Marsekal Suryadarma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35968/jimspc.v12i2.1103

Abstract

The company leader strives to increase the value of the company and is able to manage the faktor – faktor production owned effectively and efficiently so that the company's goals are achieved. research conducted on PT. Prima Oto Motor which is a trading company that sells vehicle support which is currently a secondary need. Researchers are interested in knowing how much influence the turnover of inventory, receivables and working capital has on company profits before the pandemic and after the COVID-19 pandemic. Whether inventory turnover, receivables turnover, and working capital turnover affect profits.The research method in this study is quantitative with several tests that have been carried out descriptive analysis which states that the highest turnover occurred in January 2018, which was 0.38 and the lowest inventory turnover occurred in May 2020, which was 0.02. The heterochedasity test in this study stated that there was no heterokedasity in this study because there was no specific pattern and the point in the staterplot spread randomly. In the multicollinearity test in this study, it was stated that under the VIF value of each variable < 10 tolerance values > 0.01, then all variables did not occur multicollinearity. The autocorrelation test in this study stated that there was no autocorrelation in this study, which is known that dL < dW > dU. The multiple linear regression test in this study stated that all variables x had a positive effect on variable y. In the t test, it is known that inventory turnover and receivables turnover have an effect on profits, while working capital turnover does not affect profits. In the F test, it was found that the turnover of inventory, receivables and working capital had a simultaneous effect on the company's profit. Based on the coefficient of determination test, it is stated that variable x has an influence on variable y by 56.6%. Meanwhile, 43.4% was influenced by other variables that were not tested in the study.This shows that these components are jointly able to meet the company's needs in achieving company profits. For the management, it is expected to pay more attention and re-evaluate the turnover of inventory, receivables and working capital to be more effective and efficient so that working capital can increase company profits so as to maximize the existing potential. Key : turnover of inventory, receivables, and working capital against