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ANALISIS SISTEM DAN PROSEDUR PENJUALAN DAN PENERIMAAN KAS DALAM MENDUKUNG PENGENDALIAN INTERN (Studi Pada PT. Astra International, Tbk Auto 2000 Malang Sutoyo) Erlina Erlina; Moch. Dzulkirom AR
Jurnal Administrasi Bisnis Vol 70, No 1 (2019): MEI
Publisher : Fakultas Ilmu Administrasi Universitas Brawijaya

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Abstract

The Research aims to knowing system, sales procedures and cash receipts in support of internal control at PT. Astra International, Tbk AUTO 2000 Malang Sutoyo by attention to the elements of internal control. The type of research used is descriptive research using a qualitative approach. The focus taken in the research is the system and sales procedures and cash receipts on vehicle sales cash and credit, spare parts sales, vehicle service and internal control at PT. Astra International, Tbk AUTO 2000 Malang Sutoyo, which address at Letjend Sutoyo No. 25 Malang. The steps of data analysis are, analyzing the accounting system and procedures sales and cash receipts, then analyzing the accounting system and sales procedures and cash receipts in supporting internal control by attention to the elements of internal control. The results of the research show that the system and procedures sales and cash receipts at PT. Astra International, Tbk AUTO 2000 Malang Sutoyo has been well implemented, but there are still some weaknesses. The weaknesses are system and procedures sales and cash receipts, there are still double functions and then at internal control is employee rotations that have not been carried out routinely and there are no surprising inspection Kеywords: System and Procedures Sales and Cash Receipts, Internal Control АBSTRАK Penelitian yang dilakukan bertujuan untuk mengetahui sistem dan prosedur penjualan dan penerimaan kas dalam mendukung pengendalian intern pada PT. Astra International, Tbk AUTO 2000 Malang Sutoyo dengan memperhatikan unsur-unsur pengendalian intern. Jenis Penelitian yang digunakan yaitu penelitian deskriptif dengan menggunakan pendekatan kualitatif. Fokus yang diambil dalam penelitian yaitu sistem dan prosedur penjualan dan penerimaan kas pada penjualan kendaraan baik tunai maupun kredit, penjualan sparepart, service kendaraan serta pengendalian intern pada PT. Astra International, Tbk AUTO 2000 Malang Sutoyo, yang beralamat di Jalan Letjend Sutoyo No. 25 Malang. Tahapan analisis data yang dilakukan yaitu, menganalisis sistem akuntansi dan prosedur penjualan dan penerimaan kas, kemudian menganalisis sistem akuntansi dan prosedur penjualan dan penerimaan kas dalam mendukung pengendalian intern dengan memperhatikan unsur-unsur pengendalian intern. Hasil dari penelitian menunjukkan bahwa sistem dan prosedur penjualan dan penerimaan kas pada PT. Astra International, Tbk AUTO 2000 Malang Sutoyo sudah diterapkan dengan baik, akan tetapi masih terdapat beberapa kelemahan. Kelemahan tersebut antara lain pada sistem dan prosedur penjualan dan penerimaan kas masih terdapat beberapa perangkapan fungsi serta pada pengendalian intern yaitu rotasi karyawan belum dilakukan secara rutin dan tidak ada pemeriksaan yang dilakukan secara mendadak. Kаtа Kunci: Sistem dan Prosedur Penjualan dan Penerimaan Kas, Pengendalian Internal  
ANALISIS MANAJEMEN KREDIT GUNA MENJAGA LIKUIDITAS DAN MENINGKATKAN RENTABILITAS (Studi pada PT. BPR Sentral Arta Jaya Probolinggo periode 2013-2015) Ranty Ardini; Moch. Dzulkirom AR; Dwiatmanto Dwiatmanto
Jurnal Administrasi Bisnis Vol 39, No 1 (2016): OKTOBER
Publisher : Fakultas Ilmu Administrasi Universitas Brawijaya

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Abstract

Credit granting which is conducted by every bank contains some risk, one of them is Non Performing Loans, which is it will affect the bank's performance. Bank management which capable to suppress the NPL ratio to below 5% would have the financial potential acquired greater. The NPL value can be suppressed with the help of credit management for the credit issued can run well. Through credit management is expected to maintain liquidity and increase the profitability, safe limit provisions of  Loan to Deposit Ratio (LDR), the level of profitability is also noteworthy because it is the capital of the company's ability to generate profits.This Research used a descriptive study. According to Bank Indonesia regulation, this research shows that liquidity ratio and profiability ratio are owned by this Bank has healthy condition. Even though this bank was fine, the bank should have better credit management to maintain company liquidity, while seen from rentability ratio, this bank has fluctuated year by year, In minimizing the fluctuations, the bank should manage the asset in better way, where the bank have to be able distribute and use the assets based on target because good assets perfomance will increase rentability of company. Keywords : bank, credit management, NPL, liquidity ratios, profitabilityratios ABSTRAK Pemberian kredit yang dilakukan oleh setiap bank mengandung resiko salah satunya yaitu tidak lancarnya pembayaran kredit yang disebut kredit  bermasalah yang akan mempengaruhi kinerja bank. Manajemen bank yang mampu menekan rasio NPLnya hingga dibawah 5%  memiliki potensi keuangan yang diperoleh semakin besar. Nilai NPL tersebut dapat ditekan dengan bantuan manajemen kredit agar kredit yang dikeluarkan dapat berjalan dengan baik. Melalui manajemen kredit diharapkan dapat menjaga likuiditas dan meningkatkan rentabilitas, batas aman ketentuan LDR (Loan to Deposit Ratio), tingkat rentabilitas juga perlu diperhatikan karena merupakan kemampuan modal perusahaan dalam menghasilkan laba. Jenis Penelitian yang digunakan yaitu penelitian deskriptif. Menurut ketentuan Bank Indonesia penelitian ini menunjukkan bahwa rasio likuiditas dan rasio rentabilitas yang dimiliki bank ini sudah memperoleh predikat sangat sehat. Meskipun dikatakan sehat sebaiknya pihak bank harus melakukan manajemen kredit yang lebih baik lagi untuk dapat menjaga likuiditas perusahaan, sedangkan dilihat dari rasio rentabilitas, bank ini mengalami fluktuasi dari tahun ke tahun, dalam meminimalisir terjadinya fluktuasi, maka bank ini perlu mengelola asset yang dimiliki lebih baik lagi, dimana bank harus dapat menyalurkan dan menggunakan asset yang dimiliki tepat sasaran karena kinerja asset yang baik dalam menghasilkan laba dapat meningkatkan rentabilitas perusahaan. Kata kunci : bank, manajemen kredit, NPL, rasio likuiditas, rasio rentabilitas
ANALISIS PENGUKURAN KINERJA PERUSAHAAN DENGAN METODE BALANCED SCORECARD UNTUK MENILAI TINGKAT KESEHATAN PERUSAHAAN (Studi Pada PT PLN (Persero) Area Bojonegoro Periode 2013-2018) Ayu Margarit; Moch. Dzulkirom AR; Dwiatmanto Dwiatmanto
Jurnal Administrasi Bisnis Vol 73, No 2 (2019): AGUSTUS
Publisher : Fakultas Ilmu Administrasi Universitas Brawijaya

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Abstract

Measuring the performances of companies is a necessity in today’s era of globalization. Balanced scorecard is a strategic management system that can be used to measure the performance of companies. Measurement of performance using the Balanced Scorecard method provides a more trough measurement results because the performance was measured using four perspectives, namely financial perspective, customer perspective, internal business processes, and learning and growth perspective. This type of research is descriptive research methods. The purpose of this study was to determine the performance of PT. PLN (Persero) Bojonegoro Area if measured using the balanced scorecard method for the period 2013-2018. This type of research is expect a valuation analysis for assesing the health of this state-owned enterprises were able to assist PT PLN (Persero) Area Bojonegoro to analyze the possibility of some of the strategies that need to be repaired or refurbished in order to maintain/improve the level of health of the company. The result of study shows that financial perspective, customer perspective, internal business perspective and learning and growth perspective are regarded healthy with A category by Ministerial Decree No. 100 of 2002. Keywords: Company Performance, Balanced Scorecard, Company Asses АBSTRАK Mеngukur kіnеrjа pеrusаhааn mеrupаkаn hаl yаng pеntіng untuk dіlаkukаn pаdа еrа globаlіsаsі sеpеrtі sеkаrаng іnі. Bаlаncеd Scorеcаrd mеrupаkаn sіstеm mаnаjеmеn strаtеgіs yаng dаpаt dіgunаkаn untuk mеngukur kіnеrjа pеrushааn. Pеngukurаn kіnеrjа dеngаn mеnggunаkаn mеtodе Bаlаncеd Scorеcаrd mеmbеrіkаn hаsіl pеngukurаn yаng lеbіh mеnyеluruh kаrеnа kіnеrjа dіukur dеngаn mеnggunаkаn еmpаt pеrspеktіf yаіtu pеrspеktіf kеuаngаn, pеrspеktіf pеlаnggаn, pеrspеktіf prosеs bіsnіs іntеrnаl dаn pеrspеktіf pеmbеlаjаrаn dаn pеrtumbuhаn. Tujuаn pеnеlіtіаn іnі іаlаh untuk mеngеtаhuі kіnеrjа PT. PLN (Pеrsеro) Аrеа Bojonеgoro bіlа dіukur dеngаn mеggunаkаn mеtodе bаlаncеd scorеcаrd pеrіodе tаhun 2013-2018. Jеnіs pеnеlіtіаn yаng dіgunаkаn аdаlаh dеskrіptіf. Jеnіs pеnеlіtіаn yаng dіgunаkаn dіhаrаpkаn mаmpu mеmbаntu PT PLN (Pеrsеro) Аrеа Bojonеgoro untuk mеngаnаlіsіs kеmungkіnаn аdаnyа bеbеrаpа strаtеgі yаng pеrlu dіpеrbаіkі аtаu dіpеrbаhаruі аgаr dаpаt mеnjаgа/mеnіngkаtkаn tіngkаt kеsеhаtаn pеrusаhааn. Hаsіl studі mеnunjukkаn bаhwа pеrspеktіf kеuаngаn, pеrspеrktіf pеlаnggаn, pеrspеktіf prosеs bіsnіs іntеrnаl, dаn pеrspеktіf pеrtumbuhаn dаn pеmbеlаjаrаn dіаnggаp sеhаt dеngаn kаtеgorі А bеrdаsаrkаn Kеputusаn Mеntеrі Nomor 100 tаhun 2002. Kаtа Kuncі: Kіnеrjа Pеrusаhааn, Bаlаncеd Scorеcаrd, Kеsеhаtаn Pеrusаhааn
ANALISIS SISTEM PENGIKATAN POLIS, PENERIMAAN PEMBAYARAN PREMI DAN KLAIM DALAM UPAYA MENINGKATKAN PENGENDALIAN INTERN (Studi Pada Badan Penyelenggara Jaminan Sosial Kesehatan Kantor Kabupaten/Kota Blora ) Dwi Nur Intan Sari; Moch. Dzulkirom AR
Jurnal Administrasi Bisnis Vol 58, No 1 (2018): MEI
Publisher : Fakultas Ilmu Administrasi Universitas Brawijaya

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Abstract

Insurance is a financial services sector that affects economic growth and national development but the awareness of the Indonesian citizen about insurance are still low. The system on insurance needs to be optimized so the Government's target can be achieved to realize the enrollment of all Indonesian citizens into BPJS Health participants. The activities of binding policy, treasury receipts from premiums and treasury disbursements from claims within a company need to carried out internal controls that serve as improvements to operational systems that have been applied and control the situation in a company in order to work well and cut the errors. The purpose of this research are to know and the system of binding policy, the acceptance of premium payment and claim in order to improve internal control applied by Social Health Insurance Implementing Institution of Blora City that support the  improvement of good internal control. The type of research used in this research is descriptive with qualitative approach. The focus of this research are to analyze the system of binding policy, the acceptance of premium payment and claims at Social Health Insurance Implementing Institution of Blora City and to analyze the aspects that can improve internal control at Social Health Insurance Implementing Institution of Blora City. Kеywords: System, Binding Policy, Premiums, Claims and Internal Control АBSTRАK Asuransi merupakan sektor jasa keuangan yang mempengaruhi pertumbuhan ekonomi dan pembangunan nasional tetapi kesadaran masyarakat Indonesia mengenai asuransi masih rendah. Sistem pada asuransi perlu dioptimalkan supaya target Pemerintah dapat tercapai untuk merealisasikan terdaftarnya seluruh warga Indonesia menjadi peserta BPJS Kesehatan. Aktifitas pengikatan polis, penerimaan kas dari premi dan pengeluaran kas dari klaim di dalam suatu perusahaan perlu dilakukan pengendalian intern yang berfungsi sebagai perbaikan operasional sistem yang telah diterapkan dan mengontrol keadaan di suatu perusahaan supaya dapat berjalan lancar dan tidak terjadi kesalahan.Tujuan penelitian ini adalah untuk mengetahui dan menganalisis sistem pengikatan  polis, penerimааn pembаyаrаn premi dаn klаim dаlаm upаyа meningkаtkаn pengendаliаn intern yаng diterаpkаn BPJS Kesehаtаn Kаntor Kаbupаten/Kotа Blorа yаng mendukung peningkаtаn pengendаliаn intern yаng bаik. Jenis penelitiаn yаng digunаkаn dаlаm penelitiаn ini аdаlаh deskriptif dengаn pendekаtаn kuаlitаtif. Fokus pаdа penelitiаn ini аdаlаh mengаnаlisis sistem pengikаtаn polis, penerimааn pembаyаrаn premi dаn klаim pаdа BPJS Kesehаtаn Kаntor Kаbupаten/Kotа Blorа sertа mengаnаlisis аspek-аspek yаng dаpаt meningkаtkаn pengendаliаn intern pаdа BPJS Kesehаtаn Kаntor Kаbupаten/Kotа Blorа. Kаtа Kunci: Sistem, Pengikаtаn Polis, Premi, Klаim dаn Pengendаliаn Intern
Co-Authors . Armelia . Dwiatmanto . Kertahadi . Zahro Z.A. . Zahroh Z. A Achmad Guntur Musthofa Achmad Husaini Aditya Irawan Akbar Winisa Putra Alfi Rizky Anita Fajarina Andry Prasetya Ardi Helmy Maulana Ari Darmawan Arum Novianita Witanti Ayu Margarit Bella Sinta Marito P Boy Sampurno Carissa Vaudia Carmelita Daniel Sitio Devi Farah Azizah Dwi Nur Intan Sari Dwi Sulistyaningsih Dwiatmanto Dwiatmanto Emmelia Doloksaribu Erlina Erlina Febrilia Wahyu Ningsih Firdha Amalia Hapsari Fransisca Yaningwati Galuh Afih Nurmalasari Hapsari Kusumawardani Indria Yuni Puspita Meiliarini Ivan Sandro Yuda P. Janua Nur Anisyah Karina Mentari Putri Subagio Khomi Farisi Kurnia Mashitta Lila Rahmatin Nazila Linvia Fitria M.G. Wi Endang N.P Mardiana Putra Maria Goretti Wi Endang NP Maria Monica Marisela Mariska Okky Oktaviani Mega Karunia Rosdwianti MILA ILMIYAH Muftihatul Jannah Muhammad Saifi Neka Ayang Sesiady Nengah Sudjana Neni Nufitasari Nina Filayati Noventy Ardiani Nur Ana Lailil Nurricha Safitri Rozzy Putri Indah Hardiyanti Raden Rustam Hidayat Ranty Ardini Rendra Mayang Kholid Riskiki Putrananta Pratama Silvia Dewi Setiawati Stevanie Helena Lapia Syahru Ramadhan Tania Ananda Topowijono Topowijono Tri Oktawaldiana Wildavia Putri Nurmaghvira Yesy Okviana Ika Pratiwi Yuni Aprilia Zahra Revina Devi Zahroh Z.A Zahroh Z. A Zahroh Z.A Zahroh Z.A Zahroh Z.A Zahroh ZA ZAHROH ZA