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All Journal Jurnal Intelek Dan Cendikiawan Nusantara INCOME : Jurnal Akuntansi dan Keuangan Jurnal Ilmiah Akuntansi Jurnal Pengabdian Kader Bangsa
Dinda Putri Lestari
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Economics, Econometrics & Finance Education Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Nursing Public Health Social Sciences Other

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STRATEGI PENGELOLAAN RISIKO: MENGURANGI KERUGIAN PERUSAHAAN DARI PESANAN GAGAL BAYAR DAN STOCK YANG TIDAK SEIMBANG  DENGAN  PENDEKATAN KERANGKA COSO (STUDI KASUS : PT. SIGNAL NIAGA INDONESIA) Dinda Putri Lestari; Sarah Yuliarini
Jurnal Ilmiah Akuntansi Vol. 2 No. 3 (2025): Agustus : Jurnal Ilmiah Akuntansi (JILAK)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/0d49qq31

Abstract

Increasingly fierce business competition demands companies to be able to manage risks strategically and in a structured manner. This study aims to analyze the risk management strategies implemented by PT. Signal Niaga Indonesia in dealing with defaulted orders and stock imbalances, using the COSO framework approach. The issues raised include excess stock due to unilateral cancellations by customers and the risk of default from the payment term system. The research method used is descriptive qualitative with a case study approach, through observation, interviews, and documentation. The results of the study indicate that the implementation of the five main components of the COSO framework-namely the control environment, risk assessment, control activities, information and communication, and monitoring-can help companies identify and control risks more effectively. Recommended strategies include evaluating customer creditworthiness, updating the stock recording system, and strengthening internal regulations. The implementation of these strategies has been proven to minimize financial losses and improve the company's operational efficiency. These findings are expected to serve as a reference for other distribution business actors in building a more adaptive and sustainable risk management system.
PENGARUH MOTIVASI DAN LINGKUNGAN KERJA TERHADAP KINERJA KARYAWAN PADA PT. BIMA BANGUN SENTANA CISAUK KOTA TANGERANG Dinda Putri Lestari; Nani Nani
Jurnal Intelek Dan Cendikiawan Nusantara Vol. 2 No. 1 (2025): Februari - Maret 2025
Publisher : PT. Intelek Cendikiawan Nusantara

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Abstract

Tujuan penelitian ini adalah untuk mengetahui Pengaruh Motivasi Dan Lingkungan Kerja Terhadap Kinerja Karyawan Pada PT. Bima Bangun Sentana Cisauk Kota Tangerang, baik secara parsial maupun simultan. Metode penelitian ini menggunakan metode kuantitatif dan sampling jenuh dengan jumlah sampel sebanyak 50 responden, teknik analisis data yang di gunakan yaitu: uji validitas, uji reliabilitas, uji normalitas, uji multikolinearita, uji autokorelasi, uji heteroskedastisitas, uji regresi linier sederhana, uji regresi linier berganda, uji koefisien korelasi sederhana, uji koefisien korelasi berganda, uji analisis koefisien determinasi, uji t dan uji f.  Berdasarkan hasil uji t di dapatkan t hitung sebesar 3,267>2,011 dan nilai signifikansi untuk variabel motivasi kerja (X1) sebesar 0.000 nilai signifikan lebih kecil dari nilai probabilitas 0.05 atau 0.000<0.05 artinya bahwa variabel motivasi kerja (X1) berpengaruh positif dan signifikan terhadap variabel kinerja karyawan (Y).  Berdasarkan hasil uji t di dapatkan nilai t hitung sebesar 3,519>2,011 dan nilai signifikansi untuk variabel lingkungan kerja (X2) sebesar 0,000 nilai signifikansi lebih kecil dari nilai probabilitas 0.05 atau 0,000<0.05, artinya bahwa variabel lingkungan kerja (X2) berpengaruh positif dan signifikan terhadap variabel kinerja karyawan (Y). Berdasarkan hasil uji F di peroleh nilai F hitung sebesar 7,065>3,20 dan nilai signifikansi 0.000<0.05. Maka dapat disimpulkan bahwa variabel motivasi kerja (X1) dan lingkungan kerja (X2) secara simultan memiliki pengaruh positif dan signifikan terhadap kinerja karyawan (Y).
Penerapan Perilaku Hidup Bersih dan Sehat di Kelurahan Cinta Raja Sri Handayani; Diah Kartika Ramdhani; Dewi Tri Rahayu; Apriyani Pusvita Sari; Dina Apriliani; Izzatinisa Izzatinisa; Euis Nandini Adrisa; Dinda Putri Lestari; Putri Serli Pratami; Raden Nugraha; Firza Salsabila; Della Serliani; M. Arafi Maldini; Cien Wulansari
JURNAL PENGABDIAN KADER BANGSA Vol 2 No 2 (2026): Jurnal Pengabdian Kader Bangsa
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Kader Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54816/jpkb.v2i2.1279

Abstract

Clean and Healthy Living Behavior (PHBS) at the household level is an important indicator in improving public health status. However, its implementation still faces various environmental and behavioral challenges. This community service activity aimed to analyze factors related to the implementation of PHBS at the household level in Cinta Raja Village. The method used was a quantitative approach with an analytic survey design through a Community Self Survey (Survei Mawas Diri/SMD) involving 100 household heads selected using purposive sampling technique. Data were collected using structured questionnaires and analyzed descriptively using frequency distribution and percentages. The results showed that the lowest PHBS indicators included the presence of mosquito larvae (49%), poor household environmental cleanliness (40%), and uncovered waste containers (39%). These findings indicate that environmental factors are the dominant factors influencing the implementation of PHBS in the community.
EFFECTIVENESS AND EFFICIENCY OF ACCOUNTING INFORMATION SYSTEMS AND INTERNAL CONTROL IN INVENTORY MANAGEMENT (CASE STUDY AT PT. SIGNAL NIAGA INDONESIA) Eva Wany Wany; Dinda Putri Lestari
Income Vol 6 No 1 (2025): INCOME : Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Wijaya Putra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38156/akuntansi.v5i2.485

Abstract

This research aims to determine the effectiveness and efficiency of the accounting information system and internal control in inventory management at PT. Signal Niaga Indonesia which is located on Jl. Raya Banjarsugihan 15B. The methodology used is qualitative research with an interview, observation and documentation approach to collect data related to inventory management practices. The phenomenon identified is a lack of accuracy in the recording process which results in stock shortages and excesses. Internal control at this company is carried out through the FIFO (First In, First Out) method and monthly stock taking, as well as additional monitoring using CCTV to ensure data accuracy. Although the implemented system shows potential in improving efficiency, obstacles such as excess stock and administrative errors remain significant challenges. The results of this research conclude that to increase the effectiveness of accounting information systems and internal control, increased accuracy in recording and training for employees is needed. Recommendations for improvement include the implementation of more advanced technology and stricter procedures in inventory management.
Co-Authors Apriyani Pusvita Sari Cien Wulansari Della Serliani Dewi Tri Rahayu Diah Kartika Ramdhani Dina Apriliani Euis Nandini Adrisa Eva Wany Wany Firza Salsabila Izzatinisa Izzatinisa M. Arafi Maldini Nani Nani Putri Serli Pratami Raden Nugraha Sarah Yuliarini, Sarah Sri Handayani