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PENGARUH ANALISIS SISTEM INFORMASI AKUNTANSI PENJUALAN, PENERIMAAN KAS, DAN PENGELUARAN KAS TERHADAP PENGENDALIAN INTERNAL Yusnaldi, Yusnaldi
Journal of Industrial Engineering & Management Research Vol. 2 No. 3 (2021): June 2021
Publisher : AGUSPATI Research Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (515.98 KB) | DOI: 10.7777/jiemar.v2i3.159

Abstract

This study aims to improve the existing accounting information system. Namely the implementation procedure that can oversee the sales accounting information system, supervise the cash receipt accounting information system properly, and supervise the cash disbursement process. This research method uses descriptivequantitative method, with nonprobability sampling technique, with respondents of employees of PT Surya David Susanto. Questionnaire distribution data by sampling 31 respondents. The techniques used are the Vaidity Test, Reliability Test, Classical Assumption Test, Multiple Linear Regressio, and with the help of the Statistical Package for Social Science (SPSS 22). The results of this study are the T test results for the sales accounting information system variable, namely T count 1.789 < T table 2.051, so the hypothesis of the sales accounting information system variable has no effect on internal control, for the T test for the cash receipt accounting information system variable, namely T count 3,235 > T Table 2,051, the variable cash receipts accounting information system has an effect on internal control. To test the cash disbursement variable, namely T count 0.396 < T table 2.051, the cash disbursement accounting information system variable has no effect on internal control. While based on the results of the F test 12,545 > F table 2,95 showed the independent variables simultaneously affect the dependent variable
Dilema Keamanan Indonesia dalam Ketegangan Antara Amerika Serikat dan China di Konflik Laut China Selatan Siti Sarah; Widodo Widodo; Yusnaldi Yusnaldi; Pujo Widodo; Herlina Juni Risma Saragih
Journal of Education on Social Science (JESS) Vol 6 No 1 (2022): Government's Strategy in Conserving Natural Resource
Publisher : Faculty of Social Science, Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jess.v6i1.396

Abstract

The South China Sea is known as the second busiest sea lane in the world after the Suez Canal in Egypt, this area also has an abundance of living creatures and has large oil and natural gas reserves. Because of its potential, the area is still a contest for claims between several countries. Currently, it is known that the United States and China are the largest hegemonic countries in the economic field that are fighting for power in the South China Sea region. Some experts even discussed the possibility of competition that will end with war or military conflict in the 21st century. As a result of this tension, other countries in Southeast Asia which are generally not superpowers have put themselves in a situation that is called a security dilemma. Indonesia is not a claimant country in the South China Sea area but has sovereignty near the area which is Natuna Island. If there is a conflict between the United State and China in the South China Sea area, it will have direct implications for the sovereignty of the Indonesian state in Natuna. To deal with this scenario, Indonesia must prepare its defense forces. In this security dilemma situation, Indonesia is strengthening its military and making alliances with other countries that also do not want conflict or war, Indonesia also trying to balance its power with China and the United States with the balance of power strategy. The aim of this article is to describe whether the balance of power strategy that has been carried out by Indonesia is successful as a deterrence strategy.
Analisis Sistem Pengendalian Internal Siklus Penjualan dan Penerima Kas Terhadap Pengendalian Piutang pada Koperasi Rukun Dwijo Tegal Yusnaldi Yusnaldi; Husen Husen
Ilmu Ekonomi Manajemen dan Akuntansi Vol 1, No 2 (2020): Jurnal Ilmu Ekonomi Manajemen dan Akuntansi
Publisher : Universitas Mohammad Husni Thamrin

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (395.521 KB) | DOI: 10.37012/ileka.v1i2.303

Abstract

This research aims to update the analysis of the Internal control system of the sales cycle and the recipient of the cash against the control of accounts receivable On Cooperative Rukun Dwijo Tegal, which is very important for the progress of the cooperative. Cash is the object that is easily perverted for avoiding abuses then required the existence of an internal control system. This study uses qualitative methods, qualitative data is data in the form of words, schemes, drawings. The methods used in data retrieval is to interview, interview with Chief operations, data analysis and compare of the theory with the results of the data obtained. Examples of data taken among others: organizational structure, job description, internal policies, documentation, and internal control system flowchart sales cycle and the receipt of cash. Research results show that the division of tasks / responsibilities that are essential in the smooth running of the cooperative Rukun Dwijo Tegal. The sales system in cooperative Rukun Dwijo Tegal using cash sales system. The information is carried out by a cooperative Rukun Dwijo Tegal in record-keeping is already using the computer so that the resulting information is accurate and likely to occur in human error.Keywords: Internal control, sales, Cash Receipt and control of accounts receivable.
Pancasila Sebagai Landasan Pertahanan Negara di Era Globalisasi Prima Aris Wardhani; Abdul Rivai Ras; Yusnaldi Yusnaldi; Pujo Widodo; Herlina Juni Risma Saragih
Jurnal Kewarganegaraan Vol 6 No 1 (2022): 1 Januari - 30 Juni 2022 (In Press)
Publisher : UNIVERSITAS PGRI YOGYAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (210.062 KB) | DOI: 10.31316/jk.v6i1.2573

Abstract

AbstrakDampak globalisasi bukan hanya berpengaruh pada pesatnya kemajuan teknologi tetapi juga berpengaruh secara sosial budaya, ekonomi, politik, pertahanan, dan lain-lain. Di tengah arus globalisasi yang berlangsung sangat kuat, Indonesia sebagai suatu negara hendaknya semakin memperkuat jati diri dan pertahanan. Hal ini utamanya untuk menghindari dampak-dampak negatif yang masuk dan memungkinkan untuk mempengaruhi pondasi bangsa Indonesia. Peran Pancasila sangat penting pada Era Globalisasi. Pancasila sebagai ideologi dasar yang memuat etika dan nilai-nilai luhur bangsa diharapkan dapat menjadi pandangan hidup dan landasan yang menyatukan. Pada konsep pertahanan dan keamanan nasional, nilai-nilai Pancasila merupakan bagian penting dalam sistem pertahanan negara. Penelitian ini menggunakan metode penelitian kualitatif deskriptif. Instrumen dalam penelitian ini adalah peneliti yang berperan sebagai human instrument. Melalui pendekatan kualitatif deskriptif, maka dalam menganalisis dan memperoleh kesimpulan dilakukan dengan mencari teori dari berbagai sumber kepustakaan seperti buku, jurnal, artikel atau media lainnya. Kesimpulan dalam penelitian ini yaitu era globalisasi dapat mengubah berbagai aspek kehidupan beserta nilai di dalamnya. Adanya nilai-nilai Pancasila dalam pembukaan UUD 1945 memiliki kedudukan tertinggi dalam norma positif di Indonesia. Pada konsep pertahanan dan keamanan nasional, nilai-nilai Pancasila merupakan bagian penting dalam sistem pertahanan negara. Pancasila merupakan titik tolak pertahanan negara untuk menjamin keutuhan dan tetap tegaknya Negara Kesatuan Republik Indonesia.Kata kunci: Pancasila, Pertahanan Negara, Globalisasi AbstractThe impact of globalization not only affects the rapid progress of technology but also affects socio-culturally, economically, politically, defense, and others. In the midst of a very strong current of globalization, Indonesia as a country should further strengthen its identity and defense. This is mainly to avoid negative impacts that enter and allow them to affect the foundation of the Indonesian nation. The role of Pancasila is very important in the Era of Globalization. Pancasila as the basic ideology that contains ethics and noble values of the nation is expected to be a view of life and a unifying foundation. In the concept of national defense and security, the values of Pancasila are an important part of the national defense system. This study uses descriptive qualitative research methods. The instrument in this study is the researcher who acts as a human instrument. Through a descriptive qualitative approach, in analyzing and obtaining conclusions, it is done by looking for theories from various library sources such as books, journals, articles or other media. The conclusion in this study is that the era of globalization can change various aspects of life and the values in it. The Pancasila values in the preamble of the 1945 Constitution have the highest position in positive norms in Indonesia. In the concept of national defense and security, the values of Pancasila are an important part of the national defense system. Pancasila is the starting point for national defense to ensure the integrity and upholding of the Unitary State of the Republic of Indonesia.Keywords: Pancasila, National Defense, Globalization
Accounting Information System of Sales and Cash Receivings for Internal Control in Pt. Human Power Herni Pujiati; Yusnaldi
Jurnal Mantik Vol. 6 No. 3 (2022): November: 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.v6i3.3089

Abstract

This study aims to determine how the information system in accounting sales and cash receipts on internal control at PT. Human Power. The type of research is a qualitative descriptive method. Data collection techniques were carried out using observation, interviews, and documentation. The results showed that the sales accounting information system and cash receipts were applied to PT. Human Power has used a computerized system quite well although there are still shortcomings, namely the existence of several different functions that are carried out by one person so it is not right with the existing theory. In addition, the procedure for depositing cash into the bank should not only be done once a week. Companies should add employees to the functions that concurrently work. This method is a form of company internal control to prevent the occurrence of fraud and error. The procedure for depositing cash into the bank should also be carried out every day, exactly one day after the cash is received.
The Relationship between Defending the State and National Character in Technological Development for the Millennial Generation During the COVID-19 Pandemic Ester Nataliana; Yusnaldi Yusnaldi; Bayu Asih Yulianto; Pujo Widodo; Herlina Juni Risma Saragih; Panji Suwarno
IJRAEL: International Journal of Religion Education and Law Vol 2, No 1 (2023): February 2023
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/ijrael.v2i1.324

Abstract

Background: We know that the whole world is facing the same problem, namely the COVID-19 pandemic, including Indonesia. The Indonesian government has made every effort to reduce the pace of the COVID-19 pandemic by establishing policies and regulations such as implementing health protocols, and others. Covid-19 is a non-natural disaster that affects all aspects of life including the nation's character. The younger generation or those who are known as millennials as a determinant of the nation's character have an important role during the Covid-19 pandemic. The problem at this time is that millennials live in a modern and instant era that shapes them to be free, individualistic, and active in the field of technology. This has caused the millennial generation to start forgetting their love for the Motherland and Defending the Country. Methods: The method used in this research is descriptive qualitative and the human instrument is the researcher. A descriptive qualitative method in the form of analyzing and drawing conclusions using various sources of literature. Results: In times of peace and war, young intellectuals as the national guard in non-military defense have a crucial role as potential agents of change in shaping the character and character of the nation. The serious challenges faced by the younger generation must also be addressed by maintaining a balance between intellectual intelligence and emotional intelligence as well as spiritual intelligence. It is hoped that the balance of these three factors will manifest the behavior of young people who always uphold morals and ethics of honesty and nationality. This ability is a form of defending the country on a fine spectrum that needs to be carried out by young people in times of peace. From the perspective of national defense, it is precisely this role of defending the country in the soft spectrum that will determine the quality of the nation's defense and resilience in the future. The toughness and tenacity and ability of the nation to develop the potential of national strength to become a solid state defense force need to be built on the values of nationalism and defense of the country. From the perspective of national resilience, these three basic elements are prerequisites that must be fostered early, continuously, integrated and sustainable. Intellectual intelligence which is a great potential possessed by young people must be able to be developed in a balanced way with emotional intelligence, moral intelligence, and spiritual intelligence. During the Covid-19 pandemic, it turned out that the millennial generation showed high concern and made good contributions as a form of defending the country to maintain national resilience and support the Indonesian government in preventing and handling unexpected events such as Covid-19. Conclusion: The existence of social media as a form of technological progress can be used to hold fundraising events which will later be given to underprivileged communities affected by Covid-19 and medical personnel who lack PPE (personal protective equipment). With the urgency of Indonesia's current situation, the younger generation is required to care about using technology as best as possible in an effort to defend the country which is carried out to help the government and show love for the motherland, harmonious relations between the government and its people, and awareness of the obligations of the nation and state.
The Impact of Covid-19 Pandemic on Maritime Connectivity Prima Aris Wardhani; Abdul Rivai Ras; Yusnaldi Yusnaldi; Pujo Widodo; Herlina Juni Risma Saragih
JETISH: Journal of Education Technology Information Social Sciences and Health Vol 2, No 1 (2023): March 2023
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/jetish.v2i1.343

Abstract

Corona Virus Disease 2019 (Covid-19) is a large family of viruses that can cause a wide range of illnesses, from the common cold to catastrophic conditions such as MERS and SARS. From the beginning of its spread, all aspects of human life have been affected by the pandemic that has spread around the world, including the global economic downturn and decreased manufacturing capacity. In addition, this circumstance has a new impact on the dimensions of global sea trade. This study uses a descriptive qualitative research method. Through a descriptive qualitative approach, analyzing and obtaining conclusions is done by looking for theories from various sources of literature such as books, journals, articles or other media. The conclusions obtained from this study are Covid-19 has affected all forms of human activity, including trading activities by sea. The application of physical distancing on board merchant ships is one way to prevent the spread of Covid-19 during the voyage. After the Covid-19 pandemic, the trend of larger ship sizes and fewer ship companies has continued. The Covid-19 outbreak not only created a health emergency, but also shook the global economic sector. This has caused a sudden and dramatic reduction in global sea trade traffic and energy consumption.
ANALISIS SWOT PENERAPAN TEKNOLOGI INFORMASI MARITIM DALAM SISTEM KEAMANAN MARITIM DI INDONESIA Dimas Danur Cahya; Desi Albert Mamahit; Yusnaldi Yusnaldi; Pujo Widodo; Herlina Juni Risma Saragih; Panji Suwarno
NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Vol 10, No 2 (2023): NUSANTARA : Jurnal Ilmu Pengetahuan Sosial
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jips.v10i2.2023.853-860

Abstract

Keamanan maritim merupakan isu yang penting bagi Indonesia sebagai negara maritim yang kaya akan sumber daya laut. Wilayah maritim Indonesia memiliki posisi geostrategis yang penting karena berada di jalur utama pelayaran antarnegara dalam ekonomi dan perdagangan. Namun, posisi strategis Indonesia dari aspek pertahanan dan keamanan, terutama jika tidak didukung oleh regulasi dan pelaksanaan yang jelas. Penerapan teknologi informasi (TI) dalam sistem keamanan maritim di Indonesia menawarkan banyak peluang namun juga menghadapi tantangan yang harus diatasi. Oleh karena itu, penerapan teknologi informasi diharapkan dapat membantu meningkatkan pengawasan maritim di Indonesia. Tulisan ini membahas peluang dan tantangan dalam penerapan teknologi informasi dalam sistem keamanan maritim di Indonesia. Metode penelitian yang digunakan yaitu kualitatif dengan teknik pengumpulan data wawancara dan studi pustaka, dan analisa data deskriptif serta analisis SWOT. Hasil penelitan menunjukkan bahwa teknologi maritim di Indonesia memiliki peluang besar untuk dikembangkan lebih lanjut dengan memanfaatkan potensi alam Indonesia yang kaya di sektor laut. Namun, tantangan seperti minimnya sumber daya manusia dan rendahnya investasi dalam riset dan pengembangan masih menjadi hambatan dalam pengembangan sektor maritim. Meskipun demikian, penerapan teknologi informasi diharapkan dapat membantu meningkatkan pengawasan maritim di Indonesia dan mendukung pembangunan ekonomi yang berkelanjutan.
Pengawasan Pabean Melalui Sinergi Terhadap Penyelundupan Narkotika di Batam Almahsun Misbach; Desi Albert Mamahit; Yusnaldi Yusnaldi; Pujo Widodo; Herlina Juni Risma Saragih
International Journal Of Humanities Education and Social Sciences (IJHESS) Vol 2 No 5 (2023): IJHESS-APRIL 2023
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijhess.v2i5.399

Abstract

The circulation of Narcotics in Indonesia cannot be separated from the crime of Narcotics smuggling that occurred in Batam because of its strategic location in the Malacca Straits area and having access to various regions in Indonesia. Customs is an agency that oversees the entry and exit of goods from the Batam Free Trade Zone needs to continue to improve supervision of narcotics smuggling. This study aims to analyze customs supervision of Narcotics smuggling in Batam through synergy with The National Narcotics Board (BNN) as the leading sector in handling Narcotics problems in Indonesia. This paper will explore the memorandum of understanding between Customs and BNN and examine it using the theory of synergy. The method used is qualitative research with a narrative research design. The results of this study found that the synergy between Customs and BNN has been going well and supported by an agreement. Customs has the advantage of analyzing the traffic of export and import goods. This is complemented by BNN's superiority in analyzing the circulation of Narcotics in the country through intelligence activities in the form of undercover. The synergy carried out by Customs and BNN can create more effective, efficient, and sustainable supervision. Further research about other synergies is still needed to eradication of illegal circulation of Narcotics.
The Impact Of Cyber Espionage Issue On Maritime Security Cooperation Between Indonesian National Police And Australian Federal Police Muhamad Rizal Aria Sandy; Abdul Rivai Ras; Yusnaldi Yusnaldi; Pujo Widodo; Panji Suwarno
International Journal Of Humanities Education and Social Sciences (IJHESS) Vol 3 No 2 (2023): IJHESS OCTOBER 2023
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijhess.v3i2.708

Abstract

In international law, espionage committed by one country against another in the form of wiretapping is a form of violation of international law and can disrupt relations between the two countries concerned. In this case, Australia had wiretapped Indonesian executive officials such as the President and his deputy in 2013. The action caused the intensity of the relationship between Indonesia and Australia to heat up. In this case, the geographical proximity between Indonesia and Australia causes the two countries to need each other, especially in dealing with cross-border crimes involving the two countries. This research intends to find out how the influence of Australia's wiretapping actions in Indonesia to the bilateral cooperation in handling transnational crimes. This research will use Butler's conflict management theory to examine the resolution of the conflict and how the resolution affects the cooperation between the two countries. From this research, it is known that the actions taken by Australia made the relationship between Indonesia and Australia tense. This was followed by the termination of bilateral cooperation projects between Indonesia and Australia. One of the areas of discontinued cooperation is cooperation in combating transnational crimes between the Indonesian National Police (Polri) and the AFP. This situation will create a loophole for perpetrators of cross-border crimes in carrying out their actions between the two countries, one of the most vulnerable transnational crimes is related to people smuggling. This affects the maritime security sector between the two which must be anticipated immediately.