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ANALISA FAKTOR-FAKTOR PENYEBAB PIUTANG TAK TERTAGIH PADA PT PERUSAHAAN GAS NEGGARA TBK AREA BATAM. PROGRAM STUDI AKUNTANSI UNIVERSITAS RIAU KEPULAUAN Cahyo Budi Santoso; Ravika Permata Hati; Sri Mulyati; Hamidah Armaini; Syafruddi Syafruddin; Rohana Marito Pasaribu
MEASUREMENT : Jurnal Program Studi Akuntansi Vol 17, No 2 (2023): MEASUREMENT : JURNAL AKUNTANSI DESEMBER 2023
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33373/mja.v17i2.5944

Abstract

Abstrak. Penelitian ini bertujuan untuk dapat mengetahui untuk mengetahui faktor-faktor penyebab piutang tak tertagih baik secara internal maupun eksternal. Jenis Penelitian ini adalah penelitian empiris dengan pendekatan kualitatif deskriptif. Populasi Penelitian ini adalah. Teknik pengumpulan data yang digunakan dalam penelitian ini adalah studi dokumentasi yaitu suatu teknik pengumpulan data dengan cara mempelajari, mencatat, mengklasifikasikan data. Data yang digunakan adalah data time series yaitu sekumpulan data dari suatu fenomena tertentu yang terdapat dalam beberapa interval waktu tertentu. Berdasarkan hasil penelitian dan analisa mengenai sistem pengendalian intern yang dilakukan pada PT PGN, Tbk Sales Area Batam dapat ditarik kesimpulan bahwa sistem pengendalian intern piutang usaha pada perusahaan tersebut masih tergolong kurang baik. Pada PT PGN, Tbk Sales Area Batam belum efektif dalam melakukan penagihan piutang kepada pelanggan dan juga dalam memberikan persetujuan dalam pemberian piutang, hal ini dapat dilihat dari jumlah piutang dari pelanggan inaktif yang jumlahnya dari tahun 2020 hingga 2022 mengalami kenaikan. Abstract. This study aims to be able to know to know the factors that cause bad debts both internally and externally. This type of research is empirical research with a descriptive qualitative approach. The population of this study is. The data collection technique used in this study was a documentation study, namely a data collection technique by studying, recording, and classifying data. The data used is time series data, which is a collection of data from a particular phenomenon contained in certain time intervals. Based on the results of research and analysis regarding the internal control system conducted at PT PGN, Tbk Sales Area Batam it can be concluded that the internal control system for trade receivables at this company is still classified as not good. At PT PGN, Tbk Sales Area Batam it has not been effective in collecting receivables from customers and also in providing approval for giving receivables, this can be seen from the number of receivables from inactive customers, the number of which has increased from 2020 to 2022.
PKM Manajemen Keuangan Bagi UMKM di Desa Panembangan Kecamatan Cilongok Kabupaten Banyumas Santoso, Cahyo Budi; lstiningrum, Rr. Farida; Krisbiantoro, Benny
Nanggroe: Jurnal Pengabdian Cendikia Vol 3, No 2 (2024): May
Publisher : Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.11406855

Abstract

Tujuan program Pengabdian Kepada Masyarakat (PKM) ini adalah memberikan pengetahuan dan keterampilan mengenai manajemen keuangan kepada para pelaku UMKM di Desa Panembangan Kecamatan Cilongok Kabupaten Banyumas. Target yang ingin dicapai dengan memberikan pengetahuan dan keterampilan kepada UMKM dalam pengembangan usaha melalui pelatihan dan bimbingan dalam meningkatkan manajemen keuangan UMKM secara sederhana. Adapun prospek pengembangan UMKM dikaji berdasarkan pada analisa keuangan. Rencana kegiatan program PKM ini adalah melakukan sosialisasi kepada pelaku UMKM, penyiapan peralatan pelatihan yang menunjang keberhasilan PKM, melakukan bimbingan terhadap pelaku UMKM dalam menyusun laporan keuangan, melakukan pelatihan dalam meningkatkan pengetahuan dan  keterampilan baik melalui workshop maupun kegiatan-kegiatan lain, serta monitoring dan evaluasi kegiatan untuk menunjang keberhasilan dan keberlanjutan usaha.
Pengaruh Kurs dan Harga Minyak Dunia Terhadap Indeks Harga Saham Gabungan di Bursa Efek Indonesia : Akuntansi Budi Santoso, Cahyo; Istiningrum, Rr.Farida
Economics and Sustainable Development Vol. 8 No. 1 (2024): Economics and Sustainable Development
Publisher : Fakultas Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54980/esd.v8i1.259

Abstract

ABSTRACT This study aims to look at the effect of exchange rates and world oil prices on the Composite Stock Price Index (JCI). The object of this study is the Composite Stock Price Index (JCI). The subject of this research is the Indonesia Stock Exchange. This research design is causality associative research and is a time series research. The data used is secondary data. The data analysis method used is multiple regression with a level of significance of 0.05. The variables in this study are the Composite Stock Price Index (CSPI), Exchange Rate, and World Oil Price. Based on the results of data analysis, the exchange rate has a negative and significant effect on JCI as evidenced by the exchange rate regression coefficient of 0.0816 with a significance value of 0.042. World Oil Price has no effect on JCI as evidenced by the regression coefficient value of World Oil Price of 0.278 at a significance of 0.073. The coefficient of determination is 25.4%. This indicates that 25.4% of the variation in the JCI dependent variable can be explained by the independent variables of Exchange Rate, and World Oil Price while the remaining 74.6% is explained by other factors not mentioned in this study. Keywords: JCI, Inflation, Exchange Rate, and World Oil Price
PRAKTEK PEKERJA SOSIAL KOREKSIONAL PADA SISTEM PERADILAN ANAK Wardianti, Adhani; Budi Santoso, Cahyo
Jurnal Ilmu Pekerjaan Sosial No. 1 (2023): Vol. 2 No.1, Tahun 2023
Publisher : Prodi Kesejahteraan Sosial Universitas Binawan

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Abstrak: Studi ini melihat bagaimana praktek pekerja sosial koreksional membantu anak sebagai pelaku kriminal di wilayah kerja Bapas Bandung. Pekerja sosial koreksional dalam lingkup kementerian Hukum dan HAM disebut pembimbing kemasyarakatan. Pekerja sosial koreksional yang menangani masalah anak harus harus sudah mengikuti pelatihan tentang Sistem Peradilan Pidana Anak. Pelaku kriminal anak dibedakan dengan pelaku kriminal dewasa yaitu melalui proses diversi. Ini adalah salah satu cara untuk memberikan legitimasi dalam menangani kasus pidana anak di luar pengadilan. Anak tidak pantas dimasukkan ke dalam penjara karena secara psikologis akan mengganggu perkembangannya dan mendapat stigma negatif dari masyarakat. Penelitian ini menggunakan pendekatan kualitatif, yang akan dibahas secara deskriptif di bawah ini. Data utama berasal dari wawancara dengan pembimbing kemasyarakatan dan pihak-pihak yang relevan. Undang-undang, peraturan pemerintah, dan jurnal ilmiah adalah sumber data sekunder. Hasil penelitian menunjukkan bahwa pekerja sosial koreksional dapat membantu anak yang mengalami masalah hukum sejak menjadi tersangka, sampai dengan mereka menerima putusan. Karena kekerasan yang terus terjadi terhadap anak, hak-hak dan perlindungan anak masih belum sepenuhnya dipenuhi. Tulisan ini akan memberikan kontribusi terhadap perkembangan ilmu dan praktek pekerjaan sosial koreksional yang jarang dibahas dalam jurnal sebelumnya.
PENGARUH BUDAYA ORGANISASI DAN MOTIVASI TERHADAP KINERJA DENGAN KEPEMIMPINAN SEBAGAI INTERVENING PADA BINDA KEPRI Putro, Agung Cahyo; Santoso, Cahyo Budi; Oktavianti
Postgraduate Management Journal Vol. 1 No. 1 (2021): Postgraduate Management Journal
Publisher : LPPM Universitas Ibnu Sina

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (825.997 KB) | DOI: 10.36352/pmj.v1i1.133

Abstract

This study aims to analyze the influence of organizational culture and motivation on performance in Binda Kepri. This research uses path analysis method and hypothesis testing and hypothesis testing using partial t test and simultaneous F test. The results showed (1) Organizational Culture had a positive and significant effect on the leadership of Binda Kepri (2) Motivation had a positive and significant effect on the leadership of Binda Kepri. (3) Organizational culture has a negative and insignificant effect on the performance of Binda Kepri (4) Motivation has a negative and insignificant effect on the performance of Binda Kepri. (5) Leadership has a positive and insignificant effect on Binda Kepri's performance (6) Organizational culture has a negative and insignificant effect on Binda Kepri's performance with leadership as mediation (7) Motivation has a negative and insignificant effect on Binda Kepri's performance with leadership as mediation.
PENGARUH KEPEMIMPINAN DAN KOMPETENSI TERHADAP KINERJA PEGAWAI DENGAN KEPUASAN KERJA SEBAGAI VARIABEL INTERVENING PADA BADAN INTELIJEN NEGARA DAERAH (BINDA) KEPULAUAN RIAU Shafiq, Dhio; Hamta, Firdaus; Santoso, Cahyo Budi
Postgraduate Management Journal Vol. 1 No. 1 (2021): Postgraduate Management Journal
Publisher : LPPM Universitas Ibnu Sina

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (483.198 KB) | DOI: 10.36352/pmj.v1i1.134

Abstract

This study aims to analyze the influence of leadership and competence on employee performance with job satisfaction as a variable that intervenes in the Regional State Intelligence Agency (Binda) Kepri. This study uses quantitative methods and uses a questionnaire with a Likert scale with a sample of 74 respondents. This research uses model analysis and hypothesis testing using partial test and simultaneous F test. The results showed (1) Leadership has a positive and significant effect on Job Satisfaction of Binda Kepri employees (2) Leadership has a positive and significant effect on the performance of Binda Kepri employees. (3) Competence has a positive and significant effect on job satisfaction of Binda Kepri employees (4) Competence has a positive and significant effect on employee performance of Binda Kepri. (5) Employee job satisfaction has a positive and significant effect on employee performance Binda Kepri (6) Leadership has a positive and significant effect on employee performance through Binda Kepri job satisfaction (7) Competence has a significant and significant effect on employee performance through Binda Kepri job satisfaction.
Manajemen Keuangan Bagi Kelompok Pembatik Ecoprint Berbasis Digital Marketing – Purbalingga Cahyo Budi Santoso; Giovanny Bangun Kristianto; Dianningsih Dianningsih
Kegiatan Positif : Jurnal Hasil Karya Pengabdian Masyarakat Vol. 2 No. 4 (2024): Desember : Kegiatan Positif : Jurnal Hasil Karya Pengabdian Masyarakat
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/kegiatanpositif.v2i4.1321

Abstract

This Community Service (PKM) aims to improve financial management and digital marketing skills for ecoprint batik groups in Purbalingga. This program is motivated by the needs of craftsmen to develop local economic potential by improving skills in managing finances and utilizing digital technology for product marketing. Through a participatory approach and intensive training, this PKM activity provides an in-depth understanding of good financial management and effective digital marketing strategies. The results of this program show a significant increase in the financial management skills and digital marketing skills of the participants. Thus, this PKM has succeeded in empowering ecoprint batik groups to be more financially independent and able to compete in a wider market through optimizing digital marketing.
Literasi Keuangan Pengusaha Tahu di Desa Kalikidang Kecamatan Sokaraja Kabupaten Banyumas Cahyo Budi Santoso; Benny Krisbiantoro; Artika Wina Fitriani
Masyarakat Berkarya : Jurnal Pengabdian dan Perubahan Sosial Vol. 1 No. 4 (2024): November: Masyarakat Berkarya : Jurnal Pengabdian dan Perubahan Sosial
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/karya.v1i4.818

Abstract

The aim of this activity is to improve the ability of tofu entrepreneurs to manage their business finances well, so that they can support the sustainability and development of tofu businesses in Kalikidang Village. The implementation methods used include socialization and financial management training, including recording transactions, preparing simple financial reports, and financial planning. The results of this activity show an increase in the understanding and skills of tofu entrepreneurs in managing their business finances. The impact of this service is increased efficiency and effectiveness in financial management of tofu businesses, which is expected to contribute to increasing income and welfare of entrepreneurs. The output obtained from this activity includes financial management training modules, activity reports, and documentation of training implementation. Thus, this PKM activity succeeded in making a positive contribution to the development of the tofu business in Kalikidang Village.
Penyuluhan dan Edukasi Pengendalian Hipertensi Melalui Pola Hidup Sehat bagi Masyarakat Desa Penembangan Kecamatan Cilongok Kabupaten Banyumas Samodra, Galih; Santoso, Cahyo Budi; Fitriani, Artika Wina; Swandari, Mika Tri Kumala
Nanggroe: Jurnal Pengabdian Cendikia Vol 4, No 1 (2025): April
Publisher : Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.15275140

Abstract

This Community Service Activity (PKM) aims to increase the knowledge and awareness of the Penembangan Village community, Cilongok District, Banyumas Regency regarding the importance of controlling hypertension through a healthy lifestyle. Hypertension is a non-communicable disease that is often ignored but has a serious impact on health. Through structured counseling and education, this activity provides information on risk factors, impacts, and strategies for preventing and managing hypertension. The methods used include lectures, interactive discussions, and direct practice related to the implementation of a healthy lifestyle such as a balanced diet, physical activity, and stress management. The results of this activity showed a significant increase in participants' knowledge and awareness of the importance of a healthy lifestyle in controlling hypertension. In addition, participants also showed a higher commitment to implementing a healthy lifestyle in their daily lives. It is hoped that this activity can be sustainable and become a model for similar programs in other areas, so that it can contribute to reducing the prevalence of hypertension and improving the quality of life of the community.
Penyuluhan dan Edukasi Pengendalian Hipertensi Melalui Pola Hidup Sehat bagi Masyarakat Desa Penembangan Kecamatan Cilongok Kabupaten Banyumas Samodra, Galih; Santoso, Cahyo Budi; Fitriani, Artika Wina; Swandari, Mika Tri Kumala
Nanggroe: Jurnal Pengabdian Cendikia Vol 4, No 1 (2025): April
Publisher : Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.15275140

Abstract

This Community Service Activity (PKM) aims to increase the knowledge and awareness of the Penembangan Village community, Cilongok District, Banyumas Regency regarding the importance of controlling hypertension through a healthy lifestyle. Hypertension is a non-communicable disease that is often ignored but has a serious impact on health. Through structured counseling and education, this activity provides information on risk factors, impacts, and strategies for preventing and managing hypertension. The methods used include lectures, interactive discussions, and direct practice related to the implementation of a healthy lifestyle such as a balanced diet, physical activity, and stress management. The results of this activity showed a significant increase in participants' knowledge and awareness of the importance of a healthy lifestyle in controlling hypertension. In addition, participants also showed a higher commitment to implementing a healthy lifestyle in their daily lives. It is hoped that this activity can be sustainable and become a model for similar programs in other areas, so that it can contribute to reducing the prevalence of hypertension and improving the quality of life of the community.
Co-Authors Ade Isyana Hairunnisah Agung Nurmansyah Ahmad Gamal Aminudin Hadi, Moch Aminudin Hadi, Moch. Aprilia Merisca aprilia, indah Artika Wina Fitriani Asma, Nurul azhara, shaila mayang Aznedra Aznedra Benny Krisbiantoro Catur Fatchu Ukhriyawati CNAWP, Rizal Perlambang Damanik, Okta Dianningsih Dianningsih Durnila, Kristiana Firdaus Hamta, Firdaus Fitriani Giovanny Bangun Kristianto Hadi, moch aminudin Haironi, Rita Hamdany, Mohammad Azharie Hamidah Armaini Hati, Ravika Permata Istingirum, Rr Farida Istiningrum, Rr.Farida Jayana Salesti, Jayana Julianda, Dedi Taufik Kholifah, Mefi Krisbiantoro, Benny Kristanto, Barlian Laksniyunita, Wanda Larasati Ning Fauziah Lestari, Eko Budi lstiningrum, Rr. Farida Mika Tri Kumala Swandari, Mika Tri Kumala Moko, Wahyu Ari Sudiat Muhammad Afissunani Muhammad Ikhlash Nur Habibah Pasaribu Oktavianti Prihartanti, Wiwik Prilosadoso, Basnendar Herry Priscilla, Yuddy Giovanna Putri, Diannike putri, nina novitasari eka Putro, Agung Cahyo Rafi Dio Ramli Semmawi, Ramli Ravika Permata Hati RAVIKA PERMATA HATI Rika Purwani Rinaldi, Benny Rismaldi Revi Robby Kurniawan Rohana Marito Pasaribu Rosdaniah, Rosdaniah Salsa Bila Arsyad Samodra, Galih Shafiq, Dhio Silam, Muhammad Mochtar Mandala Siregar, Ramadhon Sitompul, Gabriel Amadeus Situmorang, Arman Sri Mulyati Sriwati Sriwati Sugeng Sugeng Suryati Syafitri, Netty Syafruddi Syafruddin Syahril Effendi Syahril Syahril Syaifullah MS Syuaib, Mustaqim Thalib, Najdah Untung Subagyo Wahdati, Mefrina Wahyu Wardianti, Adhani