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All Journal Journal of Economic, Bussines and Accounting (COSTING) Owner : Riset dan Jurnal Akuntansi Jurnal Mantik Jurnal Scientia JURPIKAT (Jurnal Pengabdian Kepada Masyarakat) Jurnal Widya International Journal of Applied Finance and Business Studies Jurnal Ilmiah MADIYA: Masyarakat Mandiri Berkarya Jurnal Ilmiah Metansi (Manajemen dan Akuntansi) Jurnal Akuntansi, Keuangan dan Perpajakan Journal Accounting International Mount Hope
Khanti Listya
Politeknik Negeri Medan
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences

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Journal : Jurnal Mantik

 1 
Internal Control System Of Cash Receiving And Cash Expenditure In Bimbingan Belajar Primagama Tanjung morawa Khanti Listya Listya; Sri Liniarti; Rizky Surya Andhayani Nasution
Jurnal Mantik Vol. 5 No. 4 (2022): February: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

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Abstract

Large companies usually have good internal controls, while small companies, SMEs, and franchises typically ignore the importance of internal control. One of the business units with a small income volume is tutoring. Primagama is one of the most significant national mentors in Indonesia. Components of internal control consist of an integrated Prima Edu system, auditor participation, operating management style, and organizational structure. Auditor role in auditing operational financial statements and monitoring effectiveness control internals. The operating management style at Primagama Tanjung Morawa is a decentralized management operating style. The organizational structure is used to separate responsibilities and authorities explicitly in each section to prevent fraud in carrying out its functions. The internal control of cash receipts carried out at Primagama Tanjung Morawa has been going well. Still, two elements are not following the theory of internal control, according to Mulyadi. Overall, it is good because there is already a separation of functions in cash receipts and virtual accounts when students deposit tutoring fees. Internal control of cash expenditure carried out at Primagama Tanjung Morawa is not following the theory of internal control of cash dexpenditure according to Mulyadi.
Financial distress analysis using modified altman z-score model on PT.PLN (Persero) during the Covid-19 pandemic Khanti Listya; Sri Liniarti; Rizki Surya Andhayani Nasution
Jurnal Mantik Vol. 7 No. 2 (2023): Agustus: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/mantik.v7i2.4024

Abstract

During the Covid 19 Pandemic, many companies experienced financial problems and had the potential to go bankrupt. Companies feel this private and state-owned condition, one of which is PT. PLN. As a form of anticipation of bankruptcy, a system is needed that can provide an early warning—financial distress analysis at PT. PLN during the Covid-19 Pandemic can be done by analyzing the Modified Z-Score Model. From the calculation of Z-Score in 2019, it is 3,688. Where Z > 2.60  indicates that PT PLN's financial condition is in the safe zone. Where, PT. PLN in 2019 is in good health and has a tiny possibility of bankruptcy. In 2020, the calculation of Z-Score 2020 was more than 2.60, which is 3.4971. So in 2020, the financial condition of PT. PLN is also in the safe zone and less likely to go bankrupt. Meanwhile, based on the results of the Z-Score calculation in 2021, PT. PLN is 1.6727, where the Z-Score is 1.10 < Z < 2.6. Based on these values, PT. PLN is in a gray zone, where the company is vulnerable. In this condition, the company experiences financial problems that must be handled appropriately
Bibliometric analysis with VOS Viewer of journal trends in risk management, firm performance, and firm value Listya, Khanti; Dwi Jati, Fatma; Asrin Jazuli, Muhammad
Jurnal Mantik Vol. 8 No. 1 (2024): May: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/mantik.v8i1.5167

Abstract

Risk management that can be implemented optimally will help companies map risks. Risks that the company can adequately overcome will undoubtedly make the company's business processes run well, which is characterized by good company pro forma (performance). Company performance includes many aspects of a company, especially financial aspects. This improved company performance will undoubtedly be related to the company's value. Thus, there is a relationship between risk management, company performance, and company value, so it needs to be analyzed more deeply and thoroughly, one of which is by bibliometric analysis. The method combines convergent parallel types (Convergent Parallel Mixed Methods). Researchers collected quantitative data in the form of 500 publications from 2007-2022 with the PoP (Perish or Publish) application, and the data was tidied up with Mendeley Desktop and then carried out bibliometric analysis with VOSviewer software to produce visual displays, namely Network Visualization, Overlay Visualization, and Density Visualization. The visual display shows colourful lines interconnected to form a network that shows the relationship of publication citations between one another and nodes of varying colours and sizes that indicate the number of citations. The results of the analysis of publications on Risk Management, Company Performance, and company value show there are several other topics outside of these variables interconnected, consisting of 8 clusters. Each cluster consists of several issues and publications connected, as seen from the network on Network Visualization, Overlay Visualization, and Density Visualization
Developing a Customer Service Communication Model to Enhance Professional Image: A Case Study of Early-Stage Laundry Business Siahaan, Sondang Beatrix; Simbolon, Novi Handayani; Fatma Dwi Jati; Listya, Khanti
Jurnal Mantik Vol. 9 No. 4 (2026): February: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/mantik.v9i4.6870

Abstract

While early-stage service business often struggle with brand perception, research on standardized communication frameworks for MSME remains limited. This study develops a customer service communication model designed to bridge the gap between operational service and professional image in early-stage laundry businesses. Utilizing the systematic ADDIE (Analysis, Design, Development, Implementation, and Evaluation) framework, this research employs a comprehensive R&D (research and development) approach to ensure the model is both theoretically sound and practically viable. Grounded in the Osgood-Schramm circular communication theory, this research adopts a a qualitative developmental approach. Through semi-structured interviews, field observation, and data triangulation, this study identifies critical touchpoints in the service communication cycle. The result is a synchronized communication flow and a standardized pocketbook guide tailored for three pivotal interactions: customer drop-off, pick-up, and complaint handling. Beyond its practical utility, this research contributes to service communication literature by operationalizing theoretical models into actionable frameworks for informal business sectors. The findings demonstrate that a structured developmental approach to interpersonal communication serves as a vital catalyst for enhancing service quality and fostering long-term business resilience
Co-Authors Anita Putri, Anita Asrin Jazuli, Muhammad Budianto , Melvin Dina Pidiana Yurista Divhana Putri Dwi Jati, Fatma Evi Juliani Hutasoit Fani Adelia Fitri Zahriana Gultom, Selfi Afriani Hasibuan, Raya Puspita Sari Hilmi Ikhwan Harahap Ira Pane Jazuli, Muhammad Asrin Jessy Safitri Sitorus Jessy Safitri Sitorus Marisa Silvia Tiurma Putri Muhammad Asrin Jazuli Muhammad Ilham Napitupulu, Ilham Hidayah Novi Handayani Simbolon Nurhaflah Soraya Octaviani Barus Olivia, Jesslyn Pakpahan, Ghani Valessa Pasaribu, Salmariana Pirma Sibarani Putri Yadinda Kartika Sari Rahmadani Rahmadani Rizki Surya Andhayani Nasution Rizky Surya Andhayani Nasution Safrida, Eli Siahaan, Sondang Beatrix Sibarani, Jojor Lisbet Simanjuntak, Citra Tionar Sitorus, JessySafitri Situngkir, Anggiat Sondang Beatrix Siahaan Sondang Beatrix Siahaan Sri Liniarti Sri Wardany Sri Wardany Sri Wardany Surianti, Meily Wilbert