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All Journal JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS
Ely Kartikaningdyah
Politeknik Negeri Batam, Jurusan Manajemen Bisnis
Economics, Econometrics & Finance

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Analisis Pengelolaan Penjualan Energi Listrik Pascabayar dan Prabayar pada B’right PLN Batam Ely Kartikaningdyah; Vivi Octaviani
JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Vol 2 No 2 (2014): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Desember 2014
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaemb.v2i2.154

Abstract

This study discusses Electrical Energy sales made B'right PLN Batam include electric energy sales of prepaid and postpaid. This study aims to determine how it compares to the management of electrical energy sales prepaid and postpaid, how recognition and recording of electric energy sales of prepaid and postpaid, and whether the admission and records B'right PLN Batam is in accordance with SFAS No. 23. This study used a descriptive analysis , The collection of data obtained through interviews and documentation prepared and processed in order to obtain an overview of cash sales and credit sales. The authors draw the conclusion that the sales made B'right PLN Batam for the sale of prepaid electric energy using the cash basis method while sales of electrical energy postpaid accrual basis method. Recognition and records maintained by B'right PLN Batam is in conformity with the theory and PSAK No. 23
Kepuasan Masyarakat terhadap Layanan Publik Kantor Pelayanan Pajak Daerah Kepulauan Riau Ely Kartikaningdyah
JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Vol 3 No 2 (2015): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Desember 2015
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaemb.v3i2.177

Abstract

Satisfaction of public services is necessary to assess and evaluate the performance of employees in charge directly with the public. To support this routine monitoring work done by identifying the problems that occur in the environment of public agencies. Service users have the right to lodge complaints for services that are not in accordance with standard operating procedures and minimum service standards that have been established by public service agencies, especially at the Regional Tax Office (KPPD) Riau Islands Province. Lack of performance evaluation is expected to increase the satisfaction of both public services and facilities of the service infrastructure. This study aims to measure community satisfaction index for services rendered by employees KPPD Riau Islands. The method used is quantitative descriptive statistics to measure public satisfaction index, based on a decision of the Minister of Administrative Reform No.Kep. / 25 / M.PAN/2/2004. Respondents of this research is the service users taxpayer motor vehicle and samples were taken with the period of 2012-2014 in Riau Islands KPPD which is KPPD Batam, Bintan KPPD, KPPD Tanjungpinang, KPPD Karimun, KPPD KPPD Lingga and Natuna. Results of this study was overall KPPD Riau Islands providing good performance
Co-Authors Vivi Octaviani