Article Per Year (5 Year)
p-Index From 2021 - 2026
2.177
P-Index
This Author published in this journals
All Journal Riset Manajemen dan Akuntansi Kompartemen : Jurnal Ilmiah Akuntansi Jurnal Penelitian Teori & Terapan Akuntansi (PETA) AKURASI: Jurnal Riset Akuntansi dan Keuangan Jurnal Penelitian Manajemen Terapan (Penataran) wacana equiliberium (jurnal pemikiran penelitian ekonomi) Inspirasi Ekonomi : Jurnal Ekonomi Manajemen Forum Ilmiah Pendidikan Akuntansi (FIPA) Kupna Akuntansi: Kumpulan Artikel Akuntansi Akurasi
Sura Klaudia
STIE Kesuma Negara
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

Published : 17 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search
Journal : Akurasi

 1 
Analisis Pengelolaan dan Pengendalian Piutang Pada Unit Pengelola Kegiatan (UPK) Kecamatan Ponggok Kabupaten Blitar Berti Dila Septiana; Sura Klaudia; Kristya Damayanti; Tetty Widiyastuti
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 3 No 3 (2021)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v3i3.469

Abstract

Poverty is one of the problems that often occurs in Indonesia. Therefore, through the Unit Pengelola Kegiatan (UPK), the government made a Simpan Pinjam Perempuan (SPP) program in revolving funds provided without any collateral, so the risk that often occurs is bad credit arrears. This causes a decrease in assets or a deficit and an increasing number of bad debts, so good management and control are needed to reduce the number of complex or uncollectible receivables. The purpose of this paper is to identify and analyze the role of management and control applied by the UPK Ponggok District, Blitar Regency, in minimizing bad debts. This research is qualitative research with data collection methods with interviews and documentation. The results of this study indicate that (1) Receivable management applied by the UPK Ponggok Subdistrict, Blitar Regency is quite good, especially in credit standards, credit requirements, and applied receivable collection policies, but in the receivables management applied there is no receivables measurement ratio policy. (2) The control of receivables that was implemented did not go well because there were still various irregularities and discrepancies between the implementation and the applicable Standard Operating Procedure.
Analisis Pelanggaran Etika Bisnis Terhadap Penayangan Iklan Rokok Di Pertelevisian Indonesia Sura Klaudia; Kirei Hoshi Fatayo Widyawati; Ellyn Citra Putranti
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 3 No 2 (2021)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v3i2.486

Abstract

No single business actor does not advertise their products, be it products made from herbal ingredients, synthetic materials, or even hazardous materials. Advertising itself can be done in various ways, and one way that is currently immensely loved by business people is to advertise their products through television media. Cigarette advertising itself has been considered to have committed several business ethics violations. The purpose of this study was to determine whether there were violations of business ethics that occurred during the broadcast of cigarette advertisements on television. The type of research that will be applied in this research is qualitative research using descriptive qualitative methods. The results showed two kinds of business ethics violations that occurred during the broadcast of cigarette advertisements; the two types of violations were moral violations and empathy violations. Moral violations occur because of the ineffectiveness of limiting cigarette advertisements that the government has set. Meanwhile, the violation of empathy occurs because of a sense of indifference to the cigarette company about the harmful effects that can be caused by smoking behavior on consumer health.
Co-Authors Aminatun Nisa Berti Dila Septiana Caecillia Ratu Luphita Ayu Dewi Rimba Riwayanti Ebi Aisa Fitriananda Edi Sudiarto Ellyn Citra Putranti Iwan Setya Putra Jonh, Sisilia Hakiki Kirei Hoshi Fatayo Widyawati Kristya Damayanti Kusumadewi, Nanda Muniroh Muniroh, Muniroh Nurjanah, Retvina Eka Amin Retno Murnisari Septy Yondaningtiyastuti Sulistya Dewi Wahyuningsih Tetty Widiyastuti Titik Nur Rohmah Yuwanda Vintia Devi