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All Journal JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI JURNAL RISET AKUNTANSI GOING CONCERN JURNAL BERKALA ILMIAH EFISIENSI ACCOUNTABILITY JURNAL LPPM BIDANG EKOSOSBUDKUM Jurnal Ipteks Akuntansi Bagi Masyarakat Formosa Journal of Applied Sciences (FJAS) Manajemen Bisnis dan Keuangan Korporat
Rudy J. Pusung
Jurusan Akuntansi
Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Social Sciences

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Journal : Jurnal Ipteks Akuntansi Bagi Masyarakat

 1 
IPTEKS PENGENDALIAN PEMBIAYAAN PADA DEPARTEMEN UNIT DI PT. ASTRA INTERNATIONAL ISUZU SALES OPERATION CABANG MANADO Kumaat, Victoria; Pusung, Rudy J.
Jurnal Ipteks Akuntansi Bagi Masyarakat Vol 2, No 2 (2018): JIAM
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/jiam.2.02.2018.21796

Abstract

PT Astra Isuzu Manado branch is part of PT Astra International Tbk, which operates in the automotive business line, which has 3 departments, the first is the unit department, service department, and spare parts department. In the unit department itself has 3 types of customers, the first retail customers, fleet customers, GSO customers. In order to be able to carry out financing controls appropriately in the department of the PT Astra Isuzu branch of Manado, the accuracy and consistency of employees in the company is needed, while the five elements must be carried out by the company to achieve good financing control by using, controlling the environment. , risk measurement, activity control, information and communication, and supervision. In the following cases, PT Astra International has sufficiently carried out financing controls well enough to reach a better company that must improve financing controls more thoroughly in controlling the repayment of customers before maturity.Keywords: internal control, financial control, financial institutions
IPTEKS PENGELOLAAN PIUTANG PADA DEPARTEMEN SERVIS DI PT. ASTRA INTERNATIONAL ISUZU SALES OPERATION CABANG MANADO Mangayuk, Elma Natasha; Pusung, Rudy J.
Jurnal Ipteks Akuntansi Bagi Masyarakat Vol 2, No 2 (2018): JIAM
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/jiam.2.02.2018.21734

Abstract

PT Astra Isuzu is part of Astra's automotive group. In carrying out its business, the company has three departements namely unit sales departement, service departement, and spare part sales departement. This research is about managing receivables in the service departement at PT Astra Isuzu, Manado branch. In the service department of PT Astra Isuzu the Manado branch has five types of customers. therefore the company must pay attention to several things in managing its receivables according to the type of customer who has obligations. There are three stages that must be carried out by the company in managing its receivables in order to avoid uncollectible receivables, namely the company must know the condition of the cause of the receivables, the company must understand the administrative process, and must ensure the repayment of the accounts. PT Astra Isuzu also makes a account receivable protection policy for customers who are always late in paying their obligations. In this case, PT Astra Isuzu Manado branch is good enough in managing its service receivables, but the company needs to pay more attention to the division of tasks specifically in terms of collection of receivables.Keywords : Receivables, Managing Receivables, Account Receivable Protection
IPTEKS PENERAPAN FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA PEGAWAI PADA DINAS PENDIDIKAN DAERAH PROVINSI SULAWESI UTARA Rasu, Omega Indria; Pusung, Rudy J.
Jurnal Ipteks Akuntansi Bagi Masyarakat Vol 2, No 2 (2018): JIAM
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/jiam.2.02.2018.21798

Abstract

The Regional Education Office of North Sulawesi Province is a department engaged in education that carries out services in the field of education from the center to the regions. The way to work in this company is not monotonous. All employees and leaders establish good relationships with each other without reducing respect for their superiors or leaders. This happens because leaders who want to share and socialize with employees. The leaders in the North Sulawesi Provincial Education Office also often provide motivation on various occasions to provide more work enthusiasm for their employees. A good relationship is also proven by the way the opinions are conveyed by employees who are directly discussed by the office leaders. A well-structured organizational system also has an impact on monitoring employee performance because each has responsibilities so that they provide mutual input and encouragement on various occasions. The employees also continue to be provided with training that maximizes each other's performance. A comfortable and safe working atmosphere also makes workers able to work according to their responsibilities. The Regional Education Office of North Sulawesi Province has a mission to serve the community in the field of education so that the employees who are able to provide excellent service also greatly influence the progress of the departmentKeyword: human Resources, performance, employee performance factors
Co-Authors Aditya, I Made Rio Ahmad Arif Prabowo, Ahmad Arif Akuba, Rizky Alvianto Angelia Novrina Meilani Tinungki Assa, Kartini Merdekawati Bangun, Aron Karolina Dahlia Dico David P. E. Saerang David P.E Saerang David P.E. Saerang David Paul Elia Saerang Ellis Fanny Manginsihi, Ellis Fanny Evan, Ariel Fardiana, Fadillah Mutiara Nahza Figih Fez Sugeha, Figih Fez Gebrilia Virgia Languju Gerung, Ireyne R. Gerungan, Dei Gustiani Grace B. Nangoi Harijanto Sabijono Haryanto, Agnes Ch. Hendrik Manossoh, Hendrik Herman Karamoy I Gede Suwetja Indra R. Balak, Indra R. Inggriani Elim Irene Sutri Yanis, Irene Sutri Ismail, Yulinar Mulyani Jantje J. Tinangon Jenny Morasa Jullie J Sondakh Kalalo , Meily Y. B. Kamba, Mochammad Eko S. Kapoh, Brayen Kojo, Melki Josenli Kumaat, Victoria Kurniawan Indra Guna Winarno, Kurniawan Indra Guna Lalenoh, Marsellino Alexander Langkun, Pretty A. Latjandu, Lady Diana Lempas, Bryan S Lintje Kalangi Lintong , Diana N. Lintong, Diana Lintong, Diana Nova Lomboan, Treysia Yuliani Luntungan, Haryo P. Mahino, Yosceline Makakombo, Olivia Natalia Makalikis, Deisy Christin Malahika, Jehan M. Mandey, Maurenthia J. Manegeng, Peggy Natasia Mangayuk, Elma Natasha Margaretha, Githa . Mekutika, Maria Carolina Mentu, Dewi Kristanti Monding, Romario O.H. Mongula, Jermia Oroh, Sherenity Debora Christy Palimbong, Desi Diyanti Pangau, Clearry Julistya Panggalo, Tanti Srifani Paulus, Yavet Pessak, Gabriel V. Raap, Gabriel Michele Margaretha Rasu, Omega Indria Rawis, Sanchia Darlene Rohadi, Erika Ambarwati Rundengan, Fanda D. P. Sherly Pinatik Siahaan, Ryan Sifrid S. Pangemanan Simangunsong, Endang Sepriani Sintia Fitria Lumowa Sondakh, Thessa F.Y Stanly W. Alexander Syermi S.E. Mintalangi Taliwongso, Ega E. E. Tambunan, Haposan B. Tenau, Korina Treesje Runtu Tulangow, Erill Armando Turangan, Julia Christina Uno, Erika N. Uno, Olyvia Olyvia Valentine Gabriel Wehantouw Ventje Ilat Veronika Debora Koapaha Watung, Mercy Natalia Winston Pontoh Wulan Christiana Mandagi