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Evaluation of Internal Receivables Control at PT Merak Jaya Pramitasari, Dini Ayu; Rusdiyanto, Rusdiyanto; Ulum, Bustanul; Hasanah, Anisaul; Syafii, Mochammad
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 1 (2025): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i1.7559

Abstract

This study aims to review the receivables control and the management policy of unbilled receivables and the receivables management policy applied to precast concrete iron distributor companies. This research provides insight into best practices in receivables management. The method used is descriptive with a qualitative approach, where the selection of informants is carried out based on their knowledge related to relevant information in the context of the research. The main informant consists of financial staff who have direct experience in receivables control. The findings of the study show that the company has implemented quite good receivables control, as seen from the existence of systematic billing procedures to clients. However, the company does not have an adequate receivables management policy, the absence of clear credit standards and credit requirements are the main obstacles in minimizing the risk of non-collectible receivables. The implications of these findings emphasize the need for companies to formulate more comprehensive accounts receivable management policies to improve the efficiency and effectiveness of the collection process and reduce potential financial losses. The originality of this research lies in its focus on the precast concrete iron distribution sector in Indonesia, as well as an in-depth analysis of the specific challenges in receivables control practices in the construction sector.
Pelatihan Pembuatan Lilin Aromaterapi Menggunakan Minyak Jelantah Dengan Kalkulasi Perhitungan Harga Pokok Produksi Pramitasari, Dini Ayu; Tuharea, Firdaus Indrajaya; Suwanda, Rian Pramana; Syamlan, Adiba Fuad; Ilham, Rachmad; Syafii, Mochammad; Suryaningrum, Ni Made
Jurnal Pengabdian Masyarakat Bhinneka Vol. 4 No. 2 (2025): Bulan November
Publisher : Bhinneka Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58266/jpmb.v4i2.583

Abstract

Limbah minyak goreng bekas masih menjadi persoalan yang jarang diperhatikan masyarakat, meskipun penggunaannya yang berulang dapat menimbulkan dampak serius terhadap lingkungan. Banyak rumah tangga yang belum mengetahui bahwa minyak sisa penggorengan dapat diolah kembali menjadi produk bermanfaat. Berangkat dari kondisi tersebut, tim pengabdi mengadakan kegiatan pelatihan di Desa Semampir, Kecamatan Cerme, Kabupaten Gresik, untuk memperkenalkan cara pengolahan minyak bekas menjadi lilin aromaterapi. Pelatihan dilakukan secara langsung melalui penyampaian materi, diskusi, dan praktik pembuatan lilin yang kemudian diarahkan pada pengembangan ide usaha kecil. Hasil kegiatan menunjukkan peningkatan pemahaman dan antusiasme peserta dalam mengolah limbah rumah tangga secara kreatif. Melalui kegiatan ini, diharapkan muncul kesadaran baru mengenai nilai ekonomis dari limbah minyak jelantah serta peluang pengembangannya menjadi produk ramah lingkungan yang berkelanjutan.