Evaluasi Sistem Penagihan Piutang Usaha Pada PT Dua Putra Perkasa Pratama

Abstrak: Penelitian ini bertujuan untuk mengevaluasi sistem penagihan piutang usaha terhadap risiko piutang tak tertagih di PT. Dua Putra Perkasa Pratama. Sampel penelitian yang digunakan adalah dokumen struktur organisasi, dokumen standar operasional prosedur, dokumen umur piutang, dan laporan piutang dari PT. Dua Putra Perkasa Pratama. Teknik analisis data yang digunakan dalam penelitian ini menggunakan metode deskriptif kualitatif. Hasil penelitian menunjukkan bahwa PT. Dua Putra Perkasa Pratama telah menyusun dan melaksanakan sistem penjualan kreditnya mulai dari penerimaan pelanggan baru, penerimaan order penjualan, penagihan atas piutang penjualan, hingga penerimaan pembayaran piutang penjualan dengan baik. PT. Dua Putra Perkasa Pratama dalam pelaksanaan menerapkan prosedur piutang sudah cukup optimal untuk mengurangi risiko terjadi tak tertagihnya piutang. PT. Dua Putra Perkasa Pratama telah menerapkan prinsip kehati-hatian dalam pelaksanaan kegiatannya. Namun, pembayaran atas piutang yang diterima oleh perusahaan cenderung telat diterima, tidak sesuai dengan ketentuan awal yang disetujui, sehingga berpotensi untuk mengganggu cashflow dari perusahaan. Permasalahan tersebut sudah bisa dikendalikan oleh manajemen, namun tingkat piutang terhadap penjualan masih perlu diperhatikan lebih lanjut. Kondisi piutang dan pencadangannya dilakukan oleh perusahaan dengan baik, sehingga belum menunjukkan urgensi penghapusan piutang yang tidak tertagih. Sehingga peneliti menyimpulkan bahwa PT. Dua Putra Perkasa Pratama sudah optimal dalam mengelola sistem piutang usahanya.   Kata kunci: Piutang Usaha, Piutang Tak Tertagih (Bad Debt), Umur Piutang Usaha.   Abstract: This study aims to evaluate the account receivables collection system against the risk of uncollectible receivables in PT. Dua Putra Perkasa Pratama. The research samples used are organizational structure documents, standard operating procedure documents, receivables age document, and accounts receivable from PT. Dua Putra Perkasa Pratama. The data analysis technique used in this study used qualitative descriptive methods. The results showed that PT. Dua Putra Perkasa Pratama has compiled and implemented its credit sales system starting from receiving new customers, receiving sales orders, collecting sales receivables, to receiving sales receivable payments properly. PT. Dua Putra Perkasa Pratama in the implementation of implementing the receivables procedure are optimal enough to reduce the risk of uncollectible receivables. PT. Dua Putra Perkasa Pratama have applied the principle of prudence in the implementation of their activities. However, payments on receivables received by the company tend to be received late, not in accordance with the initial approved provisions, so it has the potential to interfere with cashflow from the company. The problem can already be controlled by management, but the level of receivables against sales still needs to be considered further. The condition of receivables and their reserves is carried out by the company properly, so it has not shown the urgency of write-off of uncollectible receivables. So the researcher concluded that PT. Dua Putra Perkasa Pratama has been optimal in managing their accounts receivable system.   Keywords: Accounts Receivable, Uncollectible Accounts (Bad Debt), Age of Accounts Receivable. &nbsp

Pelatihan Penyusunan Anggaran Sekolah

Salah satu upaya kampus perguruan tinggi melakukan Pengabdian Kepada Masyarakat adalah dengan cara “berbagi kepakaran melalui menyelenggaraan pelatihan”. Kali ini, Fakultas Bisnis Universitas Bina Insani memberikan pelatihan kepada para Kepala Sekolah dan Kepala Bagian Keuangan Yayasan di Sekolah Terrpadu Putra I Jakarta. Pelatihan ini dimaksudkan untuk “mengingatkan kembali” para Pimpinan Sekolah dan Staf Yayasan yang betanggung jawab dalam penyusunan anggaran serta pelaporan kegiatan berikut penggunaan dana sekolah.  Penyusunan anggaran dan pelaporan penggunaan dana kegiatan, pada awalnya dilakukan oleh Bagian Keuangan Yayasan. Selain itu, Bagian Keuangan Yayasan juga melakukan pemngalokasian dana, sehingga para Kepala Sekolah hanya mengelola operasional kegiatan berdasakan dana yang ada, juga tidak ada pelaporan penggunaan dana. Pengabdian dilakukan dengan metode diskusi pleno menggunakan audio visual, diskusi kelompok guna pembahasan dan simulasi serta praktik penyusunan anggaran dan pelaporan kegaiatan. Hasil Kegiatan pelatihan diharapkan dapat mendorong para Kepala Sekolah untuk mampu dan mau menyusun anggaran sekolah berdasarkan kegiatan (activity based budgeting), serta menysun pelaporan penggunaan dana seusai melaksanakan berbagai kegiatan.&nbsp

Effect of Isoflurane on Neutrophil Phagocytic Function During Pregnancy

Objective: General anesthesia has been considered an independent risk factor for postcesarean infection, but the mechanism for this association has not been delineated. The purpose of this prospective investigation was to determine if phagocytic response of neutrophils was impaired by in vitro exposure to isoflurane, a commonly used anesthetic

Regenerating oak after clearcutting and diversifying the plantation ? Feedback on cell planting

Pour régénérer une (ou plusieurs) essence(s) feuillue(s), éventuellement en mélange avec des résineux, à partir d’une mise à blanc, nous proposons ici la technique de plantation en cellules denses localisées, avec des recommandations issues de notre expérience. Cette méthode permet d’optimiser la qualité des arbres plantés, est moins coûteuse que la plantation classique, et présente des atouts du point de vue écologique. Elle aboutit à un peuplement diversifié et offre la possibilité d’évoluer vers la futaie irrégulière. Nous illustrerons cette méthode avec l’exemple remarquable de la plantation de cellules de chêne sessile mises en place par Hubert Dessain sur sa propriété en 2008.To regenerate one (or more) deciduous tree species, possibly in a mixture with conifers, from a clear cut, we propose here the technique of planting in dense localized cells, with recommendations from our experience. This method optimizes the quality of the planted trees, is less expensive than the classical plantation, and presents advantages for the ecological aspects. It leads to a diversified stand and offers the possibility of evolving towards an irregular forest. We illustrate this method with the remarkable example of the plantation of sessile oak cells set up by Hubert Dessain on his property in 2008

A manifestação do comércio justo em organizações sociais híbridas e suas consequências na formação da força de trabalho em cooperativas

The aim of this article is to analyze how the workforce profile of a fairtrade-certified coffee growers cooperative, has the potential to influence the hybrid organization project. The theoretical discussion is based on organizational hybridism and the fair trade movement established by the Fairtrade system. The investigation was conducted qualitatively, based on a case study conducted in a cooperative in the interior of Espírito Santo. Data collection was performed based on the triangulation of semi-structured interviews; with the members of the cooperative, observations; carried out in the premises of the organization and rural properties of the cooperative members and, documents; provided by the organization. Data analysis was developed by the content analysis technique using Atlas.ti software. The main results point to the formation of a profile influenced by the demands of the local community, as a means to align the particular interests with the purpose of certification, thus subverting the market interests, printing your identity and ensure the performance in a hybrid way.O objetivo desse artigo é analisar como o perfil da força de trabalho de uma cooperativa de cafeicultores certificada pelo Fairtrade, tem potencial para influenciar no projeto híbrido de organização. A discussão teórica está fundamentada no hibridismo organizacional e no movimento do comércio justo instituído pelo sistema Fairtrade. A investigação foi conduzida de forma qualitativa, a partir de um estudo de caso realizado em uma cooperativa do interior do Espírito Santo. A coleta de dados foi realizada tendo como base a triangulação de entrevistas semiestruturadas; realizadas com os membros da cooperativa, observações; realizadas nas dependências da organização e propriedades rurais dos cooperados e, documentos; fornecidos pela organização. A análise dos dados foi desenvolvida pela técnica de análise de conteúdo com o uso do software Atlas.ti. Os principais resultados apontam para a formação de um perfil influenciado pelas demandas da comunidade local, como meio para alinhar os interesses particulares ao propósito da certificação, subvertendo assim aos interesses de mercado para imprimir sua identidade e garantir a atuação de forma híbrida