Evaluasi Sistem Pengendalian Intern Terhadap Piutang Pada PT Nusantara Surya Sakti

Piutang USAha Perusahaan pada umumnya merupakan salah satu aktiva yang besar dari aktiva lancar. Pengendalian intern merupakan salah satu cara mengantisipasi kecurangan dan mengantisipasi kemungkinan piutang tak tertagih. Penelitian ini bertujuan untuk menganalisis efektivitas sistem pengendalian intern terhadap piutang USAha pada PT Nusantara Surya Sakti Amurang. Penelitian dilakukan di kantor PT Nusantara Surya Sakti Amurang yang beralamat di Jl Trans Amurang. PT Nusantara Surya Sakti merupakan dealer resmi dan Perusahaan pembiayaan. Perusahaan ini menyediakan pembiayaan kendaraan roda dua jenis Honda. Berdasarkan hasil penelitian yang dilakukan, penulis menyimpulkan penerapan pengendalian intern terhadap piutang USAha pada PT Nusantara Surya Sakti Amurang cukup efektif, hal ini terlihat dari diterapkannya unsur-unsur pengendalian intern piutang USAha yang layak dan memadai ditunjang dengan kebijakan dan prosedur pemberian kredit yang baik. Aktivitas pengendalian perlu adanya pemisahan tugas antara bagian pembukuan dan bagian penerimaan kas dan fungsi pemeriksaan audit internal harus lebih ditingkat

"The economy after the crisis"

The methodology to manage big companies will need to change. Avoid the temptation of excessive centralization and bureaucrac

Group Support Systems (GSS)

Groupware is a term describing an emerging computer software technology enhancing the ability of people to work together as a group, (a software driven 'group support system'). This project originated at the beginning of 1992 and reports were issued describing the activity through May 1995. These reports stressed the need for process as well as technology. That is, while the technology represented a computer assisted method for groups to work together, the Group Support System (GSS) technology als required an understanding of the facilitation process electronic meetings demand. Even people trained in traditional facilitation techniques did not necessarily aimlessly adopt groupware techniques. The latest phase of this activity attempted to (1) improve the facilitation process by developing training support for a portable groupware computer system, and (2) to explore settings and uses for the portable groupware system using different software, such as Lotus Notes

Space market model development project, phase 3

The results of a research project investigating information needs for space commercialization is described. The Space Market Model Development Project (SMMDP) was designed to help NASA identify the information needs of the business community and to explore means to meet those needs. The activity of the SMMDP is reviewed and a report of its operation via three sections is presented. The first part contains a brief historical review of the project since inception. The next part reports results of Phase 3, the most recent stage of activity. Finally, overall conclusions and observations based on the SMMDP research results are presented

Para revitalizar el desempeño corporativo necesitamos todo un modelo nuevo de estrategia.

Tomado de Harvard Bussines Review, May-June 1989, pp. 63-76, Traducido por Antonio Navarrete.Hoy, los gerentes de muchas industrias están trabajando duro para equiparar las ventajas competitivas de sus nuevos rivales globales. Están moviendo la fabricación a corta distancia de la costa, en procura de costos menores de mano de obra, racionalizando líneas de productos para capturar economías a escala global, instituyendo círculos de calidad y producción "justo a tiempo", y adoptando políticas japonesas de recursos humanos. Aunque la competitividad aun parece fuera de alcanee, ellos forman alianzas estratégicas –a menudo con las mismas compañías que en primer lugar desbarajustaron el balance competitivo

La Competencia Esencial De La Corporación.

Tomado del Harvard Bussines Review, May - June, 1990, 79-89. Traducido por Antonio Navarrete Nieto.Todavía es desconocida para muchas compañías cual es la manera mas firme de prevalecer en la competencia global. Durante los ochenta, a los altos ejecutivos se les juzgo por su habilidad para restructurar, reordenar y desestratificar sus corporaciones. En los noventas, serán juzgados por su habilidad para identificar, cultivar y explotar las capacidades esenciales que hacen posible el crecimiento. En verdad, ellos tendrán que representar el concepto mismo de Corporación

Designing a Mobile Application to Support the Indicated Prevention and Early Intervention of Childhood Anxiety

This paper presents the design of an mHealth application for prevention and early intervention of childhood anxiety. The application is based on REACH, a preventative-early intervention protocol for childhood anxiety. This paper describes the multidisciplinary design process, sharing lessons learned in developing an effective mHealth application. This mHealth application is unique due to participant age, preventive-early intervention focus, and utilization of mobile technology in a situated manner. A design process inspired by user-centered leveraging key informant interviews was used to identify application features, including game based strategies and an animated motivational avatar. Validation was performed through external review and a usability study performed with target end users of the application. Results suggest overall satisfaction, ease of use, and increased motivation

Stretch goals and the distribution of organizational performance

Many academics, consultants, and managers advocate stretch goals to attain superior organizational performance. However, existing theory speculates that, although stretch goals may benefit some organizations, they are not a “rule for riches” for all organizations. To address this speculation, we use two experimental studies to explore the effects on the mean, median, variance, and skewness of performance of stretch compared with moderate goals. Participants were assigned moderate or stretch goals to manage a widely used business simulation. Compared with moderate goals, stretch goals improve performance for a few participants, but many abandon the stretch goals in favor of lower self-set goals, or adopt a survival goal when faced with the threat of bankruptcy. Consequently, stretch goals generate higher performance variance across organizations and a right-skewed performance distribution. Contrary to conventional wisdom, we find no positive stretch goal main effect on performance. Instead, stretch goals compared with moderate goals generate large attainment discrepancies that increase willingness to take risks, undermine goal commitment, and generate lower risk-adjusted performance. The results provide a richer theoretical and empirical appreciation of how stretch goals influence performance

Time-integrated luminosity recorded by the BABAR detector at the PEP-II e+e- collider

This article is the Preprint version of the final published artcile which can be accessed at the link below.We describe a measurement of the time-integrated luminosity of the data collected by the BABAR experiment at the PEP-II asymmetric-energy e+e- collider at the ϒ(4S), ϒ(3S), and ϒ(2S) resonances and in a continuum region below each resonance. We measure the time-integrated luminosity by counting e+e-→e+e- and (for the ϒ(4S) only) e+e-→μ+μ- candidate events, allowing additional photons in the final state. We use data-corrected simulation to determine the cross-sections and reconstruction efficiencies for these processes, as well as the major backgrounds. Due to the large cross-sections of e+e-→e+e- and e+e-→μ+μ-, the statistical uncertainties of the measurement are substantially smaller than the systematic uncertainties. The dominant systematic uncertainties are due to observed differences between data and simulation, as well as uncertainties on the cross-sections. For data collected on the ϒ(3S) and ϒ(2S) resonances, an additional uncertainty arises due to ϒ→e+e-X background. For data collected off the ϒ resonances, we estimate an additional uncertainty due to time dependent efficiency variations, which can affect the short off-resonance runs. The relative uncertainties on the luminosities of the on-resonance (off-resonance) samples are 0.43% (0.43%) for the ϒ(4S), 0.58% (0.72%) for the ϒ(3S), and 0.68% (0.88%) for the ϒ(2S).This work is supported by the US Department of Energy and National Science Foundation, the Natural Sciences and Engineering Research Council (Canada), the Commissariat à l’Energie Atomique and Institut National de Physique Nucléaire et de Physiquedes Particules (France), the Bundesministerium für Bildung und Forschung and Deutsche Forschungsgemeinschaft (Germany), the Istituto Nazionale di Fisica Nucleare (Italy), the Foundation for Fundamental Research on Matter (The Netherlands), the Research Council of Norway, the Ministry of Education and Science of the Russian Federation, Ministerio de Ciencia e Innovación (Spain), and the Science and Technology Facilities Council (United Kingdom). Individuals have received support from the Marie-Curie IEF program (European Union) and the A.P. Sloan Foundation (USA)