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ANALISIS PENGENDALIAN INTERN ATAS PENJUALAN AIR, DAN PIUTANG DAGANG PADA PDAM TIRTA KHATULISTIWA KOTA PONTIANAK B1031131101, Nindy Puspitasari
Jurnal Kajian Ilmiah Akuntansi Fakultas Ekonomi UNTAN (KIAFE) Vol 6, No 2 (2017): Jurnal Mahasiswa Akuntansi
Publisher : Jurnal Kajian Ilmiah Akuntansi Fakultas Ekonomi UNTAN (KIAFE)

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Municipal Water Company Thirta Khatulistiwa Pontianak is the only Drinking Water Company in Pontianak City owned by the government of Pontianak City, where within the Municipal Water Company of Pontianak City. Sales is one of the efforts to achieve company goals, which become an indication of the problem in this research is Internal control system should be set in all aspects, both in terms of management and systems and procedures because the internal control system serves as a grip in achieving company goals, as a tool to maintain Company property, check employees' accuracy, improve efficiency and encourage compliance with management policies. The results showed that the internal control of sales systems and accounts receivable system is good enough. This is because the company has applied the principles of adequate internal control such as the strict separation of duties and the use of appropriate forms of company rules.Keywords : Internal Control of Water Sales and Accounts Receivable.

PENGARUH FINANCIAL DISTRESS TERHADAP AUDIT DELAY DIMODERASI OLEH UKURAN PERUSAHAAN (Studi Empiris pada Perusahaan LQ45 yang terdaftar diBEI Tahun 2015-2017) Nindy Puspitasari
Jurnal Ekonomi STIEP Vol. 7 No. 1 (2022): JES (Jurnal Ekonomi STIEP)
Publisher : Lembaga Penelitian Dan Pengabdian Masyarakat (LPPM) Sekolah Tinggi Ilmu Ekonomi (STIE) Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54526/jes.v7i1.74

This research to examine and alayze the influence of Financial Distress on Audit Delay and to determine whether the firms size in the moderating influence of the Financial Distress to Audit Delay in LQ 45 index on the Indonesia Stock Exchange during the period 2014-2017, sample are taken as much as 44. This type of research uses a quantitative approach, The population in this study are industrial and basic chemical manufacturing companies, various industrial sectors and industrial goods sectors and consumption that has been registered in LQ45. The sampling method used in this study was purposive sampling. Statistical testing is using SPSS 25 software Moderating Regression Analysis. Financial Distress has a positive significance effect on audit delay. Company size does not moderate the effect of financial distress on aduit delay.

PENGARUH UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE DENGAN MANAJEMAN LABA SEBAGAI MODERASI (Studi Empiris Pada Perusahaan Perbankan Yang Terdaftar Pada Bei Tahun 2017-2019) Nindy Puspitasari; Zulka Sapta Dilla
Jurnal Ekonomi STIEP Vol. 7 No. 2 (2022): JES (Jurnal Ekonomi STIEP)
Publisher : Lembaga Penelitian Dan Pengabdian Masyarakat (LPPM) Sekolah Tinggi Ilmu Ekonomi (STIE) Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54526/jes.v7i2.99

This research to examine and alayze the influence of Financial Distress on Audit Delay and to determine whether the firms size in the moderating influence of the Financial Distress to Audit Delay in LQ 45 index on the Indonesia Stock Exchange during the period 2014-2017, sample are taken as much as 44. This type of research uses a quantitative approach, The population in this study are industrial and basic chemical manufacturing companies, various industrial sectors and industrial goods sectors and consumption that has been registered in LQ45. The sampling method used in this study was purposive sampling. Statistical testing is using SPSS 25 software Moderating Regression Analysis. Financial Distress has a positive significance effect on audit delay. Company size does not moderate the effect of financial distress on audit delay.

ANALISIS BUMD (PDAM TIRTA KHATULISTIWA DAN BPR KHATULISTIWA) TERHADAP PAD KOTA PONTIANAK TAHUN 2016-2019 Zulka Sapta Dilla; Nindy Puspitasari
Jurnal Ekonomi STIEP Vol. 8 No. 1 (2023): JES (Jurnal Ekonomi STIEP)
Publisher : Lembaga Penelitian Dan Pengabdian Masyarakat (LPPM) Sekolah Tinggi Ilmu Ekonomi (STIE) Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54526/jes.v8i1.140

ABSTRACT "Analysis of Regional Owned Enterprises (BUMD) on Regional Original Income (PAD) for Pontianak City" is a source of funding for the development and maintenance of the Pontianak City area. As for the Regional Owned Enterprises in Pontianak City, which we have seen, there are only 2 BUMDs, namely PDAM Tirta Khatulistiwa and BPR Equator Pontianak. The author's research objective is to find out the contribution of BUMD profits to local revenue in Pontianak City in 2016-2019. The research method uses descriptive quantitative research which is analytical and calculating with data sources obtained from the BKD of Pontianak City and the Secretariat of the Mayor of Pontianak City. Based on the results of the study, it can be concluded that Contribution and Regional Original Income, namely the Profit Contribution of SOEs, especially to PDAM Tirta Khatulistiwa, is 2.53% of the total PAD, while at BPR Khatulistiwa Pontianak it is 0.19% of the Regional Original Revenue of Pontianak City, which is very small when compared to the other. So that efforts and innovations are needed to increase the revenue and contribution of BUMD, especially PDAM Tirta Khatulistiwa and BPR Khatulistiwa Pontianak to PAD Pontianak City.

Pemanfaatan Teknologi Generative Design dalam Desain Produk: Analisis Implementasi, Dampak Kreatifitas, dan Efisiensi Proses dalam Konteks Industri Manufaktur Modern Rully Fildansyah; Nindy Puspitasari; Chevy Herli Sumerli A.
Jurnal Multidisiplin West Science Vol 2 No 09 (2023): Jurnal Multidisiplin West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jmws.v2i09.630

Penelitian ini mempelajari pemanfaatan teknologi desain generatif dalam konteks desain produk dalam industri manufaktur modern di Jakarta. Dengan menggunakan pendekatan metode campuran yang mencakup survei, wawancara, dan studi kasus, penelitian ini menyelidiki sejauh mana adopsi desain generatif, dampaknya terhadap kreativitas, dan pengaruhnya terhadap efisiensi proses. Temuan menunjukkan tingkat adopsi yang cukup tinggi, dengan 68% perusahaan yang disurvei di Jakarta telah menerapkan desain generatif. Manfaat yang dirasakan meliputi peningkatan kreativitas, peningkatan efisiensi proses, optimalisasi desain, dan keuntungan keberlanjutan. Tantangan yang dihadapi meliputi kebutuhan akan keahlian khusus dan masalah transparansi algoritma. Data kualitatif menggarisbawahi peran desain generatif dalam mendorong kreativitas dan merampingkan proses. Temuan ini memberikan wawasan yang berharga bagi para produsen, desainer, dan pembuat kebijakan yang ingin memanfaatkan potensi transformatif dari desain generatif dalam lanskap industri Jakarta yang dinamis.

Transformasi Praktik Akuntansi Melalui Teknologi: Peran Kecerdasan Buatan, Analisis Data, dan Blockchain dalam Otomatisasi Proses Akuntansi Trinandari Prasetya Nugrahanti; Nindy Puspitasari; IGP Ratih Andaningsih; Qubaila Fazrin Ega Soraya
Jurnal Akuntansi Dan Keuangan West Science Vol 2 No 03 (2023): Jurnal Akuntansi dan Keuangan West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jakws.v2i03.644

Lanskap bisnis global yang dinamis menuntut adaptasi berkelanjutan terhadap kemajuan teknologi. Dalam konteks ini, perusahaan multinasional di Jakarta, Indonesia, berada di garis depan dalam mengubah praktik akuntansi melalui adopsi teknologi mutakhir, termasuk Kecerdasan Buatan (Artificial Intelligence/AI), Analisis Data, dan Blockchain. Penelitian ini menyelidiki sejauh mana adopsi teknologi, manfaat dan tantangan yang terkait, serta implikasinya terhadap proses akuntansi dalam konteks perusahaan multinasional di Jakarta. Melalui pendekatan metode campuran yang mencakup survei dan wawancara, penelitian ini mengungkapkan tingkat adopsi teknologi yang tinggi yang didorong oleh motivasi seperti mendapatkan keunggulan kompetitif, meningkatkan efisiensi, dan memastikan kepatuhan terhadap peraturan. Meskipun adopsi teknologi menawarkan manfaat penting, termasuk peningkatan efisiensi dan akurasi, adopsi teknologi juga menghadirkan tantangan terkait privasi data, kompleksitas integrasi, dan manajemen perubahan. Budaya organisasi dan perbedaan spesifik industri memainkan peran penting dalam membentuk strategi adopsi teknologi. Studi ini memberikan rekomendasi untuk perusahaan-perusahaan di Jakarta, menekankan pentingnya keamanan data, manajemen perubahan, dan pengembangan keterampilan. Selain itu, penelitian ini juga menyarankan penelitian di masa depan untuk mengeksplorasi dampak jangka panjang dari adopsi teknologi dan teknologi baru dalam praktik akuntansi. Penelitian ini berkontribusi pada wacana yang berkembang tentang transformasi berbasis teknologi dalam akuntansi dan menawarkan wawasan yang dapat ditindaklanjuti untuk perusahaan multinasional yang beroperasi di lingkungan bisnis yang dinamis.

Policy Analysis of Doubling Village Funds In Increasing The Number Of Prosperous and Superior Independent Villages Loso Judijanto; S Sumardi; Lia Nurina; Nindy Puspitasari; Nurul Septya Magisa
Journal Of Human And Education (JAHE) Vol. 3 No. 4 (2023): Journal Of Human And Education (JAHE)
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jh.v3i4.450

The two-fold policy of increasing superior and prosperous independent villages is a good policy for the village community economy and the national economy if managed and supervised well. However, if it is not managed and supervised properly, this policy will become easy food for corruptors and other priority projects will be hampered. This research is qualitative research with an explanatory approach. The data used in this research is secondary data that researchers obtained from scientific articles, books, journals and other credible sources. This data was collected using the stages of data collection, data selection, data reduction, and drawing conclusions. The research results show that the Village Fund Doubling Policy can improve independent villages that are superior, prosperous and prosperous. This policy can improve the Indonesian economy, improve the welfare of village communities, create independent villages and increase MSMEs originating from villages if managed well and closely monitored. However, if you don't have these two things, then this policy is a budget waste policy, easy food for corruptors, and hampers other projects. Keywords: Double, Village Funds, Prosperous and Superior Independent Villages

Development of Accounting Concepts to Overcome the Economic Crisis: A Case Study of the Indonesian Tourism Industry During the COVID-19 Pandemic Loso Judijanto; Nindy Puspitasari; Dyah Ayu Suryaningrum
West Science Accounting and Finance Vol. 2 No. 01 (2024): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v2i01.714

The global economy is facing previously unheard-of difficulties as a result of the COVID-19 epidemic, with the tourism sector being particularly hard hit. This qualitative study looks into how the pandemic's effects on the country's tourism industry have caused adaptive adjustments in accounting procedures. The study examines four major themes: the immediate economic impact on the sector, adaptive modifications in accounting methods, implementation obstacles, and the efficacy of these adaptive concepts. Thematic analysis and NVivo are utilized to gather in-depth interviews with fifteen stakeholders. The results show a landscape of financial transformation characterized by agile budgeting, scenario-based modeling, real-time reporting, and technological integration. Notwithstanding the achievements, problems including resource limitations and change aversion are noted. The research offers significant perspectives for companies, decision-makers, and scholars that aim to comprehend and manage difficulties in the travel and tourism sector.

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