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All Journal Jurnal Ilmu Administrasi Bisnis Jurnal Akuntansi dan Keuangan Jurnal Manajemen dan Bisnis Visionist Jurnal EMT KITA PERSPEKTIF Enrichment : Journal of Management GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Berajah Journal Sibatik Journal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Innovative: Journal Of Social Science Research Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah International Journal of Economics, Business and Innovation Research Jurnal Ragam Pengabdian Eko-Regional: Jurnal Pembangunan Ekonomi Wilayah International Journal of Multidisciplinary Reseach Research of Economics and Business
RISWAN, Riswan
Universitas Bandar Lampung
Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Other

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Analisis Kerugian Piutang Tak Tertagih Terhadap Laporan Keuangan Berbasis Sak Etap Pada PT.Kemiling Agro Lisda Mawarni; Riswan Riswan
VISIONIST Vol 14, No 2 (2025): SEPTEMBER
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jmv.v14i2.4692

Abstract

Setiap perusahaan perlu merancang strategi pemasaran yang efektif untuk menarik konsumen, salah satunya melalui penerapan penjualan secara kredit. Namun, sistem penjualan kredit mengandung risiko terjadinya ketidakmampuan pelanggan dalam memenuhi kewajiban pembayaran piutang, yang berpotensi menimbulkan piutang tak tertagih. Kondisi tersebut akan menimbulkan beban kerugian piutang yang berdampak langsung terhadap laba perusahaan, sehingga perusahaan dituntut untuk menetapkan metode yang tepat dalam pengakuan dan pengukuran kerugian piutang. Penelitian ini mengkaji analisis kerugian piutang tak tertagih terhadap laporan keuangan berbasis Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik (SAK ETAP) pada PT Kemiling Agro. Tujuan penelitian adalah untuk menilai dan menerapkan pencatatan kerugian penurunan nilai piutang yang sesuai dengan ketentuan SAK ETAP. Data yang digunakan merupakan data sekunder yang diperoleh melalui teknik dokumentasi terhadap dokumen dan laporan keuangan PT Kemiling Agro. Proses penelitian dilakukan dengan mengkaji pengakuan kerugian piutang, menganalisis penerapan sistem akuntansi piutang, serta melakukan penyesuaian pencatatan kerugian penurunan nilai piutang atas piutang tak tertagih dan penyajiannya dalam laporan keuangan. Hasil penelitian menunjukkan bahwa penerapan metode penghitungan dan pencatatan kerugian piutang yang sesuai dengan SAK ETAP diperlukan agar laporan keuangan disajikan secara lebih akurat, wajar, dan informatif
The Effect of Human Resource Digitalization on Employee Work Productivity: The Mediating Role of Digital Capability and the Moderating Role of Technological Adaptability Andri Octavia; Riswan Riswan; Muhammad Oktaviannur
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 12 No. 3 (2026): Juni 2026
Publisher : Lembaga Komunitas Informasi Teknologi Aceh (KITA), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v12i3.7366

Abstract

Digitalization reshapes public sector human resource management practices. This study aims to examine the effect of human resource digitalization on employee work productivity, with digital capability as a mediating variable and technological adaptability as a moderating variable in a public sector organization. The research adopts a quantitative explanatory approach and was conducted at the Regional Revenue Agency (BAPENDA) of Pesawaran Regency. Data were collected from 77 employees using a structured questionnaire and analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM). The results indicate that human resource digitalization has a positive and significant effect on employee work productivity. Digital capability is found to significantly mediate the relationship between human resource digitalization and productivity, indicating that productivity improvements occur when employees possess adequate digital skills. Furthermore, technological adaptability strengthens the influence of human resource digitalization on work productivity, suggesting that employees’ adaptive capacity enhances the effectiveness of digital transformation initiatives. Overall, the findings highlight that digitalization alone is insufficient without the development of employee digital capability and adaptability. This study contributes to the literature by integrating the Resource-Based View and the Technology Acceptance Model to explain how and under what conditions digitalization improves employee productivity in public sector organizations.
THE WINNING STRATEGY OF THE PROSPEROUS JUSTICE PARTY (PKS) IN EAST LAMPUNG REGENCY IN THE 2029 ELECTION THROUGH THE IMPLEMENTATION OF THE DATA-DRIVEN CAMPAIGN APPROACH Yusnadi; Riswan
International Journal of Multidisciplinary Reseach Vol. 2 No. 3 (2026): June
Publisher : International Journal of Multidisciplinary Reseach

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Abstract

Political campaigning is undergoing a major transformation through data-driven strategies that predict voter behavior, segment target audiences, and optimize political communication. In Indonesia, data-driven campaign (DDC) methods are increasingly used by political parties seeking competitive advantages in regional elections. This study analyzes the winning strategy of the Prosperous Justice Party (PKS) in East Lampung Regency for the 2029 Election by examining the design and implementation of DDC principles to improve voter outreach and electoral performance. Using a qualitative descriptive method, the study draws on document analysis, interview data, and secondary sources to identify stages of strategic planning, voter profiling, digital mobilization, and field operations. The findings indicate that PKS leveraged voter databases, demographic clustering, behavioral analytics, digital engagement metrics, grassroots reports, and targeted messaging to influence voter preferences more effectively. The study concludes that DDC strengthened PKS’s organizational preparedness, message precision, campaign efficiency, and capacity to build competitive electoral strategies while navigating ethical and regulatory challenges.
TECHNICAL GUIDANCE AND LEADERSHIP COMPETENCE OF MERAH PUTIH COOPERATIVE CHAIRPERSONS Imam Sholihin; Riswan
International Journal of Multidisciplinary Reseach Vol. 2 No. 4 (2026): Agustus
Publisher : International Journal of Multidisciplinary Reseach

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Abstract

The establishment of Merah Putih Village/Sub-district Cooperatives requires chairpersons who can make sound decisions, communicate effectively, and foster collaboration among members. This study examines the effects of material quality, instructor competence, learning methods, and post-training mentoring on the leadership competence of Merah Putih Cooperative chairpersons in South Lampung Regency. A quantitative explanatory design was employed using a census of all 95 eligible cooperative chairpersons. Data were collected through a validated and reliable five-point Likert-scale questionnaire and analyzed using multiple linear regression after testing normality, multicollinearity, and heteroscedasticity assumptions. All four independent variables had positive and statistically significant partial effects on leadership competence. The overall model was significant (F = 16.057, p < 0.001) and explained 41.6% of the variance in leadership competence (R² = 0.416). Material quality was the strongest predictor (β = 0.395), followed by learning methods (β = 0.365), post-training mentoring (β = 0.285), and instructor competence (β = 0.272). The findings indicate that relevant content, experiential learning, competent instructors, and structured follow-up support should be integrated into technical guidance programs for cooperative leaders.
Co-Authors . Imelda . Jevilie . Septenaria Adiati Ameci Aflhauranty Regina Afrizal Nilwan Aminah, Aminah Andri Octavia Anniza Ratu Mahlinda Anthony Affandi Ayu Widia Ningrum Barusman, Andala R P Budhi Waskito Budi Waskito Cintiya Cintiya Cristin Clalorin Daniel Hariadi Sunjoto Daniel Yulian Dewi Larasati Dini Seviyawati Dyat Sekar Sari Ellista Delvisa Elvanny Wijaya Erick Surya Dharma Eriec Juwita Esti Suci Yanti Farida Efriyanti Farida Farida Frisca Artha Ulina Friskha Friscillya Gatot Hidayat Gede Ari Pratama Putra HABIBURRAHMAN, Habiburrahman Haninun Hassan Basrie Hendri Dunan Herry Goenawan Soedarsa Herry Goenawan Sudarsa Ida Ayu Putu Sri Widnyani Iin Ardi Yanti Iis Isabela Imam Sholihin Ines Genevine Iskandar Ali Alam Jessica Novia Justian Suhendra Khairudin Khairudin Khairudin Khairudin Lisda Mawarni M. Oktaviannur Malik, MALIK Melia Utami Mellyani Mellyani Nina Permata Sari Nurdiawansyah Nuria Erisna Putri Meilinda Rada Ameka Restiani Fasa Rico Dezi Afriansyah Sarah Genevine Sarifatul Khotijah Selviana Lauren Sigit Riyadi Sumiyati, Lydia Thontowie Dauli Tri Lestari Saputri Wahit Nurrohman Widya Anzelina Yashinta Arly Yolanda Fatrecia Kesuma Yunus Fiscal Yusnadi