1,720,984 research outputs found

    Analisis Sistem Pengendalian Internal Siklus Penjualan dan Penerima Kas Terhadap Pengendalian Piutang pada Koperasi Rukun Dwijo Tegal

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    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

    114 THE UNMANNED AIRCRAFT CAPABILITIES IN INTEGRATED MARITIME DEFENSE TO SUPPORT WORLD MARITIME AXIS POLICY

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    Indonesian National Armed Forces, the Air Force, as a means of national defense , had the task of upholding the sovereignty of the unitary state of the Republic of Indonesia and the territorial integrity of country, especially in the context of upholding state sovereignty in the air, and supporting the enforcement of state sovereignty on land and at sea. In order to realize this, the Indonesian Air Force through one of its functions in its territorial development is through fostering the potential of aerospace, through the empowerment of defense areas. The development of aerospace potential is carried out as an effort to realize the creation of regional security around the base. This research method is a qualitative method with observation techniques, documentation studies and interviews. The results of the study showed that there are still a level of vulnerability of security in around Atang Senjaya Air Force Base area which is the concentration of local security forces, office complexes, personnel and facilities and infrastructure that require a fairly high level of supervision. The existence of military installations, whether complex or office buildings, is still quite open and easily accessible to parties with certain interests. It is very important to establish a condition of the expected defense area through the synergy of all territorial apparatus in optimally carrying out the development of aerospace potential in the community, through the role of Binpotdirga personnel, in providing guidance, conducting effective communication, and participation from local government.Keywords: Air base, empowerment, regional defense , universal defense system, Atang Sendjaj

    Blue Ocean Leadership as a Transformational Strategy in Addressing Educational Challenges in Indonesia's Border Regions

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    Indonesia's geographically challenging frontier regions. As border areas face unique educational challenges, including infrastructure limitations, teacher shortages, and cultural complexity, conventional leadership approaches often prove insufficient. Blue Ocean Leadership is a strategy that focuses on unlocking the untapped talent and motivation of employees by shifting leadership actions from traditional, competitive approaches to those that create value and inspire engagement. Drawing on blue ocean strategy principles and adaptive leadership frameworks, this research investigates how educational leaders in Indonesian border regions create uncontested leadership spaces while adapting to local contexts. Through narrative analysis of twenty-five in-depth interviews with educational leaders across five border provinces, this study identifies four transformative leadership patterns: context-sensitive innovation, cross-border collaborative networks, cultural integration in pedagogical approaches, and technology-enabled resilience. The findings reveal how adaptive leadership creates value through both structural improvements and cultural-pedagogical innovations. This research contributes to educational leadership literature by demonstrating how blue ocean leadership principles can be contextually adapted to address the distinctive challenges of border education management while building regional resilience. The study provides actionable insights for educational policymakers and practitioners in similar geopolitically complex regions worldwide

    PENGARUH PERPUTARAN PERSEDIAAN, PIUTANG, DAN MODAL KERJA TERHADAP LABA PADA PT. PRIMA OTO MOTOR PERIODE JANUARI 2017 – DESEMBER 2021

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    The company leader strives to increase the value of the company and is able to manage the faktor – faktor production owned effectively and efficiently so that the company's goals are achieved. research conducted on PT. Prima Oto Motor which is a trading company that sells vehicle support which is currently a secondary need. Researchers are interested in knowing how much influence the turnover of inventory, receivables and working capital has on company profits before the pandemic and after the COVID-19 pandemic. Whether inventory turnover, receivables turnover, and working capital turnover affect profits.The research method in this study is quantitative with several tests that have been carried out descriptive analysis which states that the highest turnover occurred in January 2018, which was 0.38 and the lowest inventory turnover occurred in May 2020, which was 0.02. The heterochedasity test in this study stated that there was no heterokedasity in this study because there was no specific pattern and the point in the staterplot spread randomly. In the multicollinearity test in this study, it was stated that under the VIF value of each variable < 10 tolerance values > 0.01, then all variables did not occur multicollinearity. The autocorrelation test in this study stated that there was no autocorrelation in this study, which is known that dL < dW > dU. The multiple linear regression test in this study stated that all variables x had a positive effect on variable y. In the t test, it is known that inventory turnover and receivables turnover have an effect on profits, while working capital turnover does not affect profits. In the F test, it was found that the turnover of inventory, receivables and working capital had a simultaneous effect on the company's profit. Based on the coefficient of determination test, it is stated that variable x has an influence on variable y by 56.6%. Meanwhile, 43.4% was influenced by other variables that were not tested in the study.This shows that these components are jointly able to meet the company's needs in achieving company profits. For the management, it is expected to pay more attention and re-evaluate the turnover of inventory, receivables and working capital to be more effective and efficient so that working capital can increase company profits so as to maximize the existing potential. Key : turnover of inventory, receivables, and working capital agains

    The Impact Of Cyber Espionage Issue On Maritime Security Cooperation Between Indonesian National Police And Australian Federal Police

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    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

    Going Beyond Counting First Authors in Author Co-citation Analysis

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    The present study examines one of the fundamental aspects of author co-citation analysis (ACA) - the way co-citation counts are defined. Co-citation counting provides the data on which all subsequent statistical analyses and mappings are based, and we compare ACA results based on two different types of co-citation counting - the traditional type that only counts the first one among a cited work's authors on the one hand and a non-traditional type that takes into account the first 5 authors of a cited work on the other hand. Results indicate that the picture produced through this non-traditional author co-citation counting contains more coherent author groups and is therefore considerably clearer. However, this picture represents fewer specialties in the research field being studied than that produced through the traditional first-author co-citation counting when the same number of top-ranked authors is selected and analyzed. Reasons for these effects are discussed

    PERAN THE ASSOCIATION OF SOUTHEAST ASIAN NATIONS (ASEAN) DALAM MERESPONS ISU KEAMANAN MARITIM ASIA TENGGARA: REFLEKSI REGIONAL MARITIME SECURITY REGIME DI KAWASAN

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    Abstrak – Perubahan dinamika Hubungan Internasional dan pola Keamanan Internasional yang banyak mengancam stabilitas di kawasan, merubah cara pandang banyak negara di dunia sehingga integrasi melalui regionalisasi menjadi solusi. Integrasi ini juga diiringi dengan kompleksitas baru dari permasalahan Keamanan di kawasan, termasuk Keamanan maritim. Asean sebagai salah satu organisasi internasional di kawasan Asia Tenggara tentu juga dihadapkan dengan kompleksitas masalah Keamanan Maritim di kawasan, dan ini menuntut ASEAN untuk dapat berperan sebagai aktor kawasan dalam merespon berbagai permasalahan Keamanan Maritim. Namun sejauh ini ASEAN masih belum berperan secara partisipatif dalam menciptakan sebuah kawasan yang aman bagi negara.Penelitian ini bertujuan untuk menganalisis peran ASEAN sebagai satu-satunya organisasi kawasan Asaia Tenggara dalam merespon isu keamanan maritim di kawasan Asia Tenggara, selain itu, penelitian ini juga memfokuskan pada upaya merefleksikan Regional Maritime Security Regime sebagai sebuah solusi dari permasalahan yang di hadapi ASEAN selama ini. Penelitian ini berakhir pada kesimpulan bahwa ASEAN belum berhasil berperan secara aktif maupun partisipatif dalam mewakili kepentingan negara anggotanya, khususnya dalam merespon isu kemanana maritim kawasan. Melihat bagaimana dinamika permasalahan keamanan maritim dan bagaimana upaya yang telah diusahakan oleh ASEAN dan Negara anggota, membuka peluang bagi asean untuk dapat melahirkan RMSR di kawasan asia tenggara, khususnya untuk memberikan pedoman bagia setiap aktor bertindak di kawasan. Penelitian ini merupakan penelitian dengan pendekatan kualitatif yang berpijak pada kajian dokumen dan arsip (Archival Research). Sebagai sebuah Applied Research, penelitian ini merefleksikan Regional Maritime Security Regime (RMSR) sebagai sebuah solusi bagi ASEAN di dalam menangani masalah Keamanan Maritim di kawasan Asia Tenggara

    Intelijen Maritim Dalam Penanggulangan Destructive fishing Sebagai Ancaman Keamanan Maritim di Wilayah Pesisir dan Pulau-Pulau Kecil

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    Destructive fishing diidentifikasi sebagai ancaman keamanan maritim. Sebagai salah satu bentuk illegal fishing, praktik ini menjadi sorotan karena telah memberikan dampak berupa kerugian besar secara ekonomi, ekosistem, keberlanjutan sumberdaya dan keamanan nasional, dan mengakibatkan dampak lintas sector yang saling berkaitan di wilayah pesisir dan pulau-pulau kecil. Tujuan penelitian ini adalah untuk mengkaji bagaimana intelijen maritim dapat diaktualisasikan untuk berperan mengatasi destructive fishing sebagai ancaman keamanan maritim di wilayah pesisir dan pulau-pulau kecil. Dengan  metode kualitatif dan pendekatan studi literature dan studi kasus yang komprehensif, penelitian ini mengkaji secara mendalam tujuan penelitian dengan mengintegrasikan teori keamanan nasional, keamanan maritim dan teori peran. Hasil penelitian menunjukkan bahwa intelijen maritim memainkan peran penting dalam mengidentifikasi dan mengintervensi praktik-praktik destructive fishing. Hal ini termasuk deteksi dini dan respons terhadap aktivitas ilegal dari destructive fishing, serta menghasilkan tindakan pencegahan dan mitigasi yang lebih efektif.

    Pengaruh Program Cashback Xtra dan Gratis Ongkir Xtra terhadap Peningkatan Penjualan Toko “Tencomp” pada E-Commerce Shopee

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    This study aims to determine the effect of the Cashback Xtra  and Free Xtra  Delivery programs on increasing sales. This study uses Quantitative methods with 100 respondents with the criteria of "Tencomp" customers who have shopped using Xtra  cashback vouchers and free Xtra  shipping at E-Commerce Shopee. Cashback Xtra  has a positive effect on increasing sales with a significant value of 0.019 <0.050 with a t value of 2.380> 1.984. Free Shipping Xtra  has a positive effect on increasing sales obtained from a significant value of 0.002 <0.050 with a t value of 3.250> 1.984. The results of research on the F test with the influence of Cashback Xtra  and Free Shipping Xtra  affect the increase in sales with the results of the F test count> F table of 16.514> 3.087 with a significance level of 0.000. The magnitude of the influence of the independent variables on the increase in sales, namely by obtaining an R Square value of 0.254 or 25.4% means a positive effect. The result of this study is that there is a significant influence between Cashback Xtra  and Free Xtra  Shipping on increasing sales of the "Tencomp" store in shop e-commerce. Abstrak Penelitian ini bertujuan untuk mengetahui pengaruh program Cashback Xtra  dan Gratis Ongkir Xtra  Terhadap Peningkatan Penjualan. Penelitian ini menggunakan metode Kuantitatif dengan jumlah responden 100 orang dengan kriteria pelanggan “Tencomp” yang pernah berbelanja menggunakan voucher cashback Xtra  dan gratis ongkir Xtra  di E-Commerce Shopee. Cashback Xtra  berpengaruh secara positif terhadap peningkatan penjualan dengan nilai signifikan sebesar 0,019 < 0,050 dengan nilai t hitung 2,380 > 1,984. Gratis Ongkir Xtra  berpengaruh positif terhadap peningkatan penjualan diperoleh dari nilai signifikan 0,002 < 0,050 dengan nilai t hitung 3,250 > 1,984. Dan hasil penelitian pada uji F dengan pengaruh Cashback Xtra  dan Gratis Ongkir Xtra  berpengaruh terhadap peningkatan penjualan dengan hasil uji F hitung > F table sebesar 16,514 > 3,087 dengan tingkat signifikansi 0,000. Besarnya pengaruh variable bebas terhadap peningkatan penjualan, yaitu dengan diperoleh nilai R Square sebesar 0,254 atau 25,4% yang berarti berpengaruh secara positif. Hasil penelitian ini adalah terdapat pengaruh yang signifikan antara Cashback Xtra  dan Gratis Ongkir Xtra  terhadap peningkatan penjualan toko “Tencomp” di e-commerce shopee. Kata Kunci: Cashback, Gratis Ongkir, Peningkatan Penjuala
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