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All Journal JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) JIMFE (Jurnal Ilmiah Manajemen Fakultas Ekonomi)
Satsangkaryon, Satsangkaryon
Universitas Pakuan
Economics, Econometrics & Finance

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PERANAN AUDIT OPERASIONAL ATAS PIUTANG USAHA DALAM RANGKA MEMINIMALKAN PIUTANG TAK TERTAGIH PADA PT BINAKARSA SWADAYA Satsangkaryon, Satsangkaryon; Meliyani, Holilah
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 1, No 1 (2015): Juni 2015
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (400.519 KB)

Abstract

Permasalahan PT. Binakarsa Swadaya lemahnya pengawasan atas piutang usaha yang mengakibatkan meningkatnya penyisihan piutang tak tertagih. Penelitian ini bertujuan: 1) untuk mengetahui pelaksanaan audit operasional atas piutang usaha pada PT. Binakarsa Swadaya; 2) untuk mengetahui upaya-upaya  yang dilakukan manajemen PT. Binakarsa Swadaya dalam meminimalkan PT. Binakarsa Swadaya piutang tak tertagih; 3) untuk mengetahui peranan audit operasional atas piutang usaha dalam upaya meminimalkan piutang tak tertagih pada PT. Binakarsa Swadaya. Untuk memudahkan proses analisis, penulis mengklasifikasikan variabel asatu yaitu Peranan Audit Berdasarkan hasil penelitian terhadap penilaian pelaksanaan audit operasional atas piutang usaha pada PT. Binakarsa Swadaya telah diterapkan dengan baik, sedangkan berdasarkan penelitian terhadap meminimalkan piutang tak tertagih pada PT. Binakarsa Swadaya dapat terlihat dari tingkat perputaran piutang usaha selalu menurun setiap tahunnya. Kata Kunci: Perencanaan Audit, Pelaksanaan Audit, Pelaporan, Upaya Meminimalkan, Piutang Tak Tertagih.
ANALISIS KORELASI PEMANFAATAN HASIL PERKEMBANGAN TEKNOLOGI INFORMASI TERHADAP TINGKAT KELULUSAN MAHASISWA PADA FAKULTAS EKONOMI UNIVERSITAS PAKUAN BOGOR Satsangkaryon, Satsangkaryon
JIMFE (Jurnal Ilmiah Manajemen Fakultas Ekonomi) Vol 2, No 1 (2016): VOL 2, NO 1 2016 EDISI 1
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (308.152 KB)

Abstract

ABSTRACTThe development of information technology (IT) is now very rapidly and their impact on student learning can be both positive and negative. From the data graduation in 2009/2010 known to students with graduation "Faster" and "On Time" as much as 32.79%, 21.12% in 2010/2011 and 2011/2012 as much as 25.54% of them with graduation " Too late "and" Its Too late "means the Faculty of Economics Unpak mostly less working hard to speed up graduation. Based on the answers of 100 respondents, namely the Faculty of Economics students in 2009/2010 and 2010/2011 Unpak known as much as 74% stated "quite agree" that they have made use of IT results in the learning process to obtain answers to the exam or the plagiarism and those included in the forecast graduation category of "late" (27%) and "very late" (7%). Those who expressed "quite agree" to abuse the results of IT and categorized behave "moderate" (81%) so that it can be concluded that the abuse of IT results and student behavior are correlated to the level of graduation. Based on the results obtained correlation rs = .242 and P_ value of 0:15 or less than 0.05 and based on regression test result R = 37.9% (R square = 14.4%) so it can be concluded that the rate of Conduct and Level IT misuse has relatively strong correlation to the level of graduation.Keywords: Estimated Graduate Student, Behavior, Information Technology Misuse results
PERANAN AUDIT OPERASIONAL ATAS PIUTANG USAHA DALAM RANGKA MEMINIMALKAN PIUTANG TAK TERTAGIH PADA PT BINAKARSA SWADAYA Satsangkaryon Satsangkaryon; Holilah Meliyani
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 1, No 1 (2015): Vol 1, No 1 (2015)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (400.519 KB) | DOI: 10.34204/jiafe.v1i1.291

Abstract

Permasalahan PT. Binakarsa Swadaya lemahnya pengawasan atas piutang usaha yang mengakibatkan meningkatnya penyisihan piutang tak tertagih. Penelitian ini bertujuan: 1) untuk mengetahui pelaksanaan audit operasional atas piutang usaha pada PT. Binakarsa Swadaya; 2) untuk mengetahui upaya-upaya yang dilakukan manajemen PT. Binakarsa Swadaya dalam meminimalkan PT. Binakarsa Swadaya piutang tak tertagih; 3) untuk mengetahui peranan audit operasional atas piutang usaha dalam upaya meminimalkan piutang tak tertagih pada PT. Binakarsa Swadaya. Untuk memudahkan proses analisis, penulis mengklasifikasikan variabel asatu yaitu Peranan Audit Berdasarkan hasil penelitian terhadap penilaian pelaksanaan audit operasional atas piutang usaha pada PT. Binakarsa Swadaya telah diterapkan dengan baik, sedangkan berdasarkan penelitian terhadap meminimalkan piutang tak tertagih pada PT. Binakarsa Swadaya dapat terlihat dari tingkat perputaran piutang usaha selalu menurun setiap tahunnya.
ANALISIS KORELASI PEMANFAATAN HASIL PERKEMBANGAN TEKNOLOGI INFORMASI TERHADAP TINGKAT KELULUSAN MAHASISWA PADA FAKULTAS EKONOMI UNIVERSITAS PAKUAN BOGOR Satsangkaryon Satsangkaryon
JIMFE (Jurnal Ilmiah Manajemen Fakultas Ekonomi) Vol 2, No 1 (2016): Vol 2, No 1 (2016) Edisi 1
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (308.152 KB) | DOI: 10.34203/jimfe.v2i1.722

Abstract

ABSTRACTThe development of information technology (IT) is now very rapidly and their impact on student learning can be both positive and negative. From the data graduation in 2009/2010 known to students with graduation "Faster" and "On Time" as much as 32.79%, 21.12% in 2010/2011 and 2011/2012 as much as 25.54% of them with graduation " Too late "and" It's Too late "means the Faculty of Economics Unpak mostly less working hard to speed up graduation. Based on the answers of 100 respondents, namely the Faculty of Economics students in 2009/2010 and 2010/2011 Unpak known as much as 74% stated "quite agree" that they have made use of IT results in the learning process to obtain answers to the exam or the plagiarism and those included in the forecast graduation category of "late" (27%) and "very late" (7%). Those who expressed "quite agree" to abuse the results of IT and categorized behave "moderate" (81%) so that it can be concluded that the abuse of IT results and student behavior are correlated to the level of graduation. Based on the results obtained correlation rs = .242 and P_ value of 0:15 or less than 0.05 and based on regression test result R = 37.9% (R square = 14.4%) so it can be concluded that the rate of Conduct and Level IT misuse has relatively strong correlation to the level of graduation.Keywords: Estimated Graduate Student, Behavior, Information Technology Misuse results
Co-Authors Holilah Meliyani Meliyani, Holilah