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Journal : SMBJ: Strategic Management Business Journal

THE ROLE OF INTERNAL CONTROL OVER SALES, RECEIVABLES, CASH RECEIPTS, AND CASH DISBURSEMENTS AT PT. INDAKO TRADING CO Henny Andriyani Wirananda; Wan Dian Safina; Wilda Sri Munawaroh Harahap
Strategic Management Business Journal Vol. 2 No. 02 (2022): December, 31 2022
Publisher : UPMI Management

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55751/smbj.v2i02.52

Abstract

This study aims to determine the role of internal control over sales, accounts receivable, cash receipts, and cash disbursements at PT. Indako Trading Co. The data used in this study is primary data, and the subject is PT. Indako Trading Co. While the object of this research is internal control. Data collection techniques were carried out through observation, interviews, and documentation studies. The overall research results indicate the role of internal control over sales at PT. Indako Trading Co has been running well because there is a separation of duties and authority between employees to minimize errors and fraud that might occur in the company. The role of internal control over receivables and sales at PT. Indako Trading Co is good and separates the parts according to their respective fields. Internal control over cash receipts and disbursements at PT. Indako Trading Co has not been carried out according to proper procedures. This is because employees in the inputting section of cash receipts sometimes often cover deposits from other people due to delays in recording cash. It is feared that fraud can occur regarding cash receipts and disbursements. JEL Classification: M20, M41, O16
THE EFFECT OF PERSONAL DEVELOPMENT ON EMPLOYEES OF PUBLIC HOUSING EMPLOYEES AND HOUSING SERVICES IN MEDAN CITY Wan Dian Safina; Henny Andriyani Wirananda
Strategic Management Business Journal Vol. 2 No. 02 (2022): December, 31 2022
Publisher : UPMI Management

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55751/smbj.v2i02.53

Abstract

This study is titled the Impact of personal development on employees of public housing and housing services in Medan City. This study aimed to determine whether human resource development affects employee performance in the Public Housing and Settlement Office of Medan City. The data used in this study is primary data using a research instrument in the form of a questionnaire. The research population was 160 employees of the Medan City Housing and Settlements Office. In the end, a random sample of 48 respondents was used. The method used in this research is a quantitative descriptive method. The T-test result was 7,871, so staff development positively and significantly impacts the performance of housing and services workers in Medan City. It is recommended to encourage improving the performance of public housing and housing services workers in Medan City; managers who care about efforts to develop human resources, primarily through training, are needed.  Keywords:Human Resource Development, Personal Development, Employee Performance JEL Classification: L20, L25, M10