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Analisis Sistem Pengendalian Piutang Terhadap Piutang Tak Tertagih pada PT. Abadi Sakti Mitra Mandiri Ayu, Retno
Jurnal EMT KITA Vol 7 No 4 (2023): OCTOBER 2023
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v7i4.1516

Abstract

Uncollectible accounts are one of the causes of losses in the company because they can hinder the process of entering finance into the company. Required control of good accounts receivable so that the company does not experience losses. This study aims to determine the application of a COSO-based internal control system for accounts receivable at PT. Abadi Sakti Mitra Mandiri. The method used in this study uses a grounded research approach. Grounded research is a research method on facts and uses comparative analysis with the aim of establishing concepts, proving theories, and developing theories, collecting, and analyzing data at the same time. Based on the results of research conducted, the internal control system implemented by PT. Abadi Sakti Mitra Mandiri has not been good enough. This is indicated by the increase in the level of bad debts caused by the low level of internal control in the elements of control activity, namely the existence of multiple jobs so that the risk assessment in the provision of receivables becomes ineffective. Therefore, it is necessary to have additional employees in marketing and selling products as well as a special section for the analysis of receivables, so that the receivables control process can run effectively and efficiently. The company should also provide fines to customers who delay payment of their receivables.
MARKETING STRATEGY FOR PRODUCTS IN SMALL AND MEDIUM ENTERPRISES (BANTAENG COFFEE CENTER) IN BANTAENG REGENCY Ayu, Retno; Musfirah, A.
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Publisher : Indonesian Journal Of Economy Studies

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Abstract

The purpose of this study was to examine and analyse the constraints of product marketing strategies and development strategies of Small and Medium Enterprises (Bantaeng Coffee Center) in Bantaeng Regency. This research uses a qualitative approach with a descriptive type, aiming to analyse and understand in depth the condition of SMEs of Banyorang Coffee Processing Center in Bantaeng, through observation, interviews, and document analysis. The research will be conducted for two months in June and July 2024 at the SME, which is an important centre of coffee production. The focus of the research is the influence of the 7P Marketing Mix on SME business development, with research subjects including the Head of Marketing, Services Unit, Head of Production Unit, coffee farmers, and customers. The results showed that Bantaeng Coffee Centre SMEs face three main constraints in marketing strategy, namely coffee price fluctuations, processing constraints, and human resource quality, which significantly affect business competitiveness and sustainability. To overcome these challenges, the development strategies implemented include improving product quality, flexible pricing, promotion through various channels, human resource management, and optimisation of production processes, which overall contribute to improving SME competitiveness in local and international markets. Based on the results of the study, it can be concluded that Bantaeng Coffee Sentra SMEs face significant constraints in marketing strategies related to price fluctuations, processing, and quality of human resources, but have implemented effective development strategies through the 7P marketing mix to improve competitiveness and product quality in local and international markets.
Penerapan Model Pembelajaran Berbasis Masalah Berbantu Media Google Sites Untuk Meningkatkan Kemampuan Berpikir Kritis Siswa Kelas 7 SMP Negeri 4 Madiun Jawa Timur Ayu, Retno
JURNAL PEMIKIRAN DAN PENGEMBANGAN PEMBELAJARAN Vol. 4 No. 2 (2022): JURNAL PEMIKIRAN DAN PENGEMBANGAN PEMBELAJARAN (JP-3)
Publisher : RAYHAN INTERMEDIA

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Abstract

Penelitian ini bertujuan untuk mendeskripsikan pelaksanaan pembelajaran IPS melalui Pembelajaran Berbasis Masalah untuk mengembangkan kemampuan berpikir asas tinggi (HOTS). Proses pembelajaran dalam Kurikulum 2013 harus menampakkan proses pembelajaran yang memungkinkan siswa berlatih mengembangkan kemampuan berpikir kritis. Kenyataannya proses pembelajaran yang terjadi di SMP negeri 4 Madiun belum menerapkan model yang mampu meningkatkan kemampuan berpikir kritis. Berbagai upaya peningkatan kemampuan berpikir kritis tersebut telah dilakukan, namun belum mencapai hasil, karena belum menerapkan model pembelajaran yang memiliki potensi untuk meningkatkan kemampuan berpikir kritis siswa. Untuk mengatasi bagaimana meningkatkan kemampuan berpikir kritis siswa, guru SMP Negeri 4 Madiun mengikuti MGMP di Kota Madiun untuk membahas bagaimana meningkatkan kemampuan berpikir kritis siswa. Dengan tujuan dan harapan dapat meningkatkan kemampuan berpikir kritis siswa SMP Negeri 4 Madiun. Berdasarkan hasil kajian pustaka menemukan bahwa model Pembelajaran berbasis Masalah berpotensi untuk meningkatkan kemampuan berpikir kritis siswa. Berbagai penelitian tindakan kelas tentang penerapan model Pembelajaran Berbasis Masalah dengan berbantu media google sites ternyata mampu meningkatkan keterampilan berpikir kritis siswa. Untuk memperbaiki proses dan kompetensi hasil belajar tersebut, akan diterapkan model Pembelajaran Berbasis Masalah berbantu media google sites. Diharapkan setelah tindakan pembelajaran dilakukan, rata-rata tingkat kemampuan berpikir kritis siswa mencapai ≥ 70 % berada pada kategori tinggi
MARKETING STRATEGY FOR PRODUCTS IN SMALL AND MEDIUM ENTERPRISES (BANTAENG COFFEE CENTER) IN BANTAENG REGENCY Ayu, Retno; Musfirah, A.
Indonesian Journal Of Economy Studies Vol. 3 No. 2 (2024): Indonesian Journal Of Economy Studies
Publisher : Siddiq Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63828/ijes.v3i2.86

Abstract

The purpose of this study was to examine and analyse the constraints of product marketing strategies and development strategies of Small and Medium Enterprises (Bantaeng Coffee Center) in Bantaeng Regency. This research uses a qualitative approach with a descriptive type, aiming to analyse and understand in depth the condition of SMEs of Banyorang Coffee Processing Center in Bantaeng, through observation, interviews, and document analysis. The research will be conducted for two months in June and July 2024 at the SME, which is an important centre of coffee production. The focus of the research is the influence of the 7P Marketing Mix on SME business development, with research subjects including the Head of Marketing, Services Unit, Head of Production Unit, coffee farmers, and customers. The results showed that Bantaeng Coffee Centre SMEs face three main constraints in marketing strategy, namely coffee price fluctuations, processing constraints, and human resource quality, which significantly affect business competitiveness and sustainability. To overcome these challenges, the development strategies implemented include improving product quality, flexible pricing, promotion through various channels, human resource management, and optimisation of production processes, which overall contribute to improving SME competitiveness in local and international markets. Based on the results of the study, it can be concluded that Bantaeng Coffee Sentra SMEs face significant constraints in marketing strategies related to price fluctuations, processing, and quality of human resources, but have implemented effective development strategies through the 7P marketing mix to improve competitiveness and product quality in local and international markets.
PENGGUNAAN MEDIA POWERPOINT INTERAKTIF DALAM MENINGKATKAN PEMAHAMAN KONSEP MATEMATIKA MATERI POLA GAMBAR DAN POLA BILANGAN PADA KELAS 4 SD. Nabila, Charisma; Utami, Ragil; Ayu, Retno; Ngazizah, Nur
Jurnal Review Pendidikan dan Pengajaran Vol. 8 No. 1 (2025): Volume 8 No. 1 Tahun 2025
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jrpp.v8i1.41996

Abstract

Metode pembelajaran tradisional kurang menarik sehingga murid sekolah dasar sering mengalami kesulitan dalam memahami konsep matematika pola gambar dan pola bilangan. Murid kelas empat membutuhkan pendekatan inovatif yang meningkatkan minat dan pemahaman konsep matematika abstrak. Penelitian ini bertujuan untuk menganalisis efektivitas penggunaan media PowerPoint interaktif untuk meningkatkan pemahaman konsep murid kelas IV khususnya  pola gambar dan pola bilangan. Penelitian tindakan kelas ini dilakukan pada kelas yang berjumlah 30 murid dan menggunakan pendekatan kualitatif dan kuantitatif untuk mengukur efektivitas media pembelajaran interaktif. Metode penelitian mengikuti siklus PTK yang terdiri dari tahap perencanaan, pelaksanaan, observasi, dan refleksi. Alat penelitian berupa tes pemahaman konsep, lembar observasi aktivitas murid, dan wawancara. Hasil penelitian menunjukkan bahwa media PowerPoint interaktif  secara signifikan dapat meningkatkan pemahaman konsep matematika murid pada  pola gambar dan pola bilangan. Peningkatan tersebut terlihat dari peningkatan nilai rata-rata murid, ketuntasan belajar, dan semangat murid dalam mengikuti proses pembelajaran. Penelitian ini menyimpulkan bahwa media PowerPoint interaktif efektif digunakan sebagai alternatif media pembelajaran matematika yang menarik dan interaktif untuk murid sekolah dasar.