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How Does Audit Report Lag Mediate Solvency And Audit Committee On Financial Statement Integrity?
Get PDFThis study aims to examine the effect of solvency and the audit committee on financial statement integrity, with audit report lag as an intervening variable. The research sample consists of manufacturing companies in the food and beverage industry sector listed on the Indonesia Stock Exchange (BEI) during the 2019-2023 period. Data was collected using the purposive sampling method based on specific criteria. The testing method was conducted using multiple linear regression path analysis processed with SPSS. Based on the test results, it is concluded that solvency has no effect on audit report lag or financial statement integrity, indicating that other factors, such as the effectiveness of internal control, play a greater role in determining audit duration and financial statement quality. Conversely, the audit committee has a significant negative effect on audit report lag, indicating that the more active the audit committee is in monitoring and preparing financial statements, the faster the audit process can be completed. Audit report lag has a significant negative effect on financial statement integrity, as audit delays can raise doubts about financial statement transparency. Additionally, the audit committee has a significant positive effect on financial statement integrity, indicating that strict supervision enhances the reliability of financial statements. Audit report lag does not mediate the relationship between solvency and financial statement integrity but does mediate the relationship between the audit committee and financial statement integrity, where an active audit committee can accelerate the audit process and improve financial statement quality
Analisis SWOT Terhadap Strategi Pengembangan Usaha Otak-Otak Bandeng Bakar Hj. Laila
Get PDFUsaha kuliner tradisional merupakan salah satu sektor UMKM yang memiliki potensi besar untuk dikembangkan, termasuk usaha Otak-Otak Bandeng Bakar Hj. Laila. Penelitian ini bertujuan untuk menganalisis strategi pengembangan usaha tersebut dengan menggunakan metode penelitian kualitatif dan pendekatan studi kasus. Penelitian ini berfokus pada satu subjek untuk memperoleh pemahaman mendalam mengenai kondisi nyata di lapangan. Untuk mendukung analisis strategi, digunakan alat analisis SWOT (Strengths, Weaknesses, Opportunities, Threats) guna mengidentifikasi kekuatan, kelemahan, peluang, dan ancaman yang dihadapi usaha. Informan dalam penelitian ini terdiri dari pemilik usaha, karyawan, dan pelanggan tetap. Teknik pengumpulan data dilakukan melalui wawancara mendalam, observasi langsung, dan dokumentasi. Hasil penelitian menunjukkan bahwa kekuatan utama usaha ini terletak pada kualitas produk dan loyalitas pelanggan, sementara kelemahannya adalah keterbatasan tenaga kerja serta ketergantungan bahan baku musiman. Peluang yang dapat dimanfaatkan yaitu meningkatnya permintaan oleh-oleh khas daerah dan potensi pemasaran digital. Adapun ancamannya berasal dari persaingan usaha sejenis di wilayah Gresik dan sekitarnya. Strategi pengembangan yang dilakukan meliputi inovasi kemasan, diversifikasi produk, penguatan layanan pelanggan, dan perluasan jangkauan pasar. Penelitian ini diharapkan dapat menjadi referensi strategis bagi pelaku UMKM kuliner tradisional dalam menghadapi persaingan dan menyusun langkah pengembangan yang berkelanjutan
Penerapan Metode Good Manufacturing Practices (GMP) Dan Failure Mode And Effect Analysis (FMEA) Dalam Menilai Keamanan Dan Kualitas Produk Di UMKM XYZ
Get PDFPenelitian ini bertujuan untuk menerapkan metode Good Manufacturing Practices (GMP) dalam menilai tingkat keamanan dan kualitas produk di UMKM XYZ, produsen kerupuk ikan tradisional. Permasalahan utama dalam proses produksi adalah kerupuk mudah pecah dan berjamur akibat penyimpanan yang tidak sesuai standar. Evaluasi dilakukan menggunakan metode GMP dan Failure Mode and Effect Analysis (FMEA). Data diperoleh melalui observasi, wawancara, dan kuisioner. Hasil menunjukkan bahwa aspek fasilitas sanitasi, peralatan produksi, dan penyimpanan berada dalam kategori 'Kurang'. Nilai Risk Priority Number (RPN) digunakan untuk menentukan prioritas perbaikan. Penelitian ini menghasilkan usulan SOP penyimpanan berbasis prinsip GM
Analisis Disiplin Kerja pada PT.X Gresik
Get PDFThe purpose of this research is useful in identifying causes and solutions to employee discipline applied in daily work activities. This study processes data from respondents and informants who were asked for information or extracted data. The data processed from the research object is an indicator of employee work discipline with a qualitative descriptive method. Collection techniques with interviews, observation and collection of documentation. The data is analyzed against the problems encountered. The research results obtained from all indicators that affect discipline have been carried out well, but leaders need to improve in giving appreciation. Other factors that cause employees to be late for work are overtime activities and work environment or congested road access. The solution that can be done is by carrying out direct supervision or by utilizing technology (systems) that can monitor employee activities from the daily reports that employees work on. Conditions must be created in a comfortable work environment by improving road access, transferring attendance media (fingerprints) near the parking area. Continuous work evaluation is the provision of direction and motivation and the provision of periodic sanctions in order to achieve a higher level of discipline and to have a positive impact on the company
Peran Unit Pelaksana Teknis (UPT) Pelaksana Penyuluh Pertanian Bawean dalam Pemberdayaan Petani melalui Demonstrasi Plotting (DEMPLOT) Tembakau di Pulau Bawean
Get PDFThe Bawean Island in Gresik Regency possesses significant potential in agriculture, yet it remains dominated by traditional crops like rice and maize. Recently, the Agricultural Extension Technical Implementation Unit (UPT) introduced a Demonstration Plotting (Demplot) program to promote tobacco cultivation as a new and economically promising commodity. This study aims to analyze the role of UPT in empowering farmers through the tobacco Demplot program and to identify the challenges and opportunities in introducing tobacco as a new commodity. A qualitative approach was used, incorporating field observations, in-depth interviews, documentation, and literature review. The results highlight the pivotal role of UPT in providing technical training, production inputs, and strengthening farmer groups, which led to increased skills, productivity, and income. However, challenges such as limited technical knowledge and social acceptance remain. The program's success underscores the importance of participatory and comprehensive approaches in agricultural extension. This research provides strategic recommendations for sustainable agricultural diversification in Bawean
Turnover Dalam Perspektif Modern: Lingkungan Kerja, Kepuasan, Dan Praktik Adaptif
Get PDFBuku "Turnover dalam Perspektif Modern: Lingkungan Kerja, Kepuasan, dan Praktik Adaptif" hadir sebagai upaya untuk mengurai kompleksitas masalah turnover dari berbagai sisi, mulai dari pengaruh lingkungan kerja fisik dan psikologis, dimensi kepuasan kerja, hingga respons organisasi terhadap tuntutan adaptasi, dengan menggabungkan kajian teoritis dan temuan empiris terbaru, buku ini diharapkan dapat memberikan wawasan yang relevan dan aplikatif bagi akademisi, praktisi HR, serta pembuat kebijakan di berbagai sektor
Pengaruh Beban Kerja dan Motivasi terhadap Kepuasan Kerja Karyawan Divisi Operasional PT. Siam Maspion Terminal
Get PDFEmployee job satisfaction is an essential dimension in a company's personnel management system, particularly in the port services sector, which is characterized by high-demand work, fast-paced work rhythms, and complex operational dynamics. An optimal level of job satisfaction can have a direct impact on productivity, service quality, and the sustainability of the company's operations. PT. Siam Maspion Terminal, as a port company, focuses on managing its Operational Division by considering two main factors: workload and employee motivation, which are believed to play a significant role in determining the level of job satisfaction. This study aims to empirically examine the relationship between workload and motivation on employee job satisfaction in the Operational Division of PT. Siam Maspion Terminal. The research method used is quantitative with a survey design, involving 58 respondents selected using a census technique. Data were collected through a structured questionnaire that has been tested for validity and reliability, then analyzed using multiple linear regression with the help of SPSS version 26 software. The results of the study indicate that workload and motivation simultaneously and partially have a positive and significant effect on employee job satisfaction. This means that proportionally managed workload and effectively designed motivation can increase employee job satisfaction in this sector. These findings provide practical implications: company management needs to implement a fair, realistic, and balanced workload management strategy, accompanied by a structured, consistent motivation program tailored to employee needs and characteristics. This research is limited to the port services sector; therefore, it is recommended that similar research be conducted in other industrial sectors to gain a more comprehensive understanding and generalize the findings more broadly
Uji Keragaman Pertumbuhan Dan Daya Tahan Serangan Luka Api Pada Beberapa Klon Unggul Harapan Tanaman Tebu Di Media Polybag
Get PDFPermintaan gula yang terus meningkat tidak diimbangi dengan peningkatan produktivitas gula karena faktor iklim, terbatasnya ketersediaan varietas unggul baru dan serangan hama pada tebu. Salah satu cara untuk meningkatkan produktivitas tebu dan tahan terhadap serangan hama adalah dengan menyediakan bahan tanam (bibit) yang berkualitas melalui pemuliaan buatan. Penelitian ini bertujuan untuk mengetahui keragaman pertumbuhan dan ketahanan terhadap serangan hama penyakit kebakaran pada beberapa klon tebu unggul di media polybag. Penelitian dilaksanakan di Kebun Percobaan Fakultas Pertanian Universitas Muhammadiyah Gresik di Desa Klangonan, Kecamatan Kebomas, Kabupaten Gresik. Penelitian dimulai pada bulan Maret 2023 dan berlangsung hingga 16 Agustus 2023. Penelitian ini menggunakan Rancangan Acak Lengkap (RAL) faktor tunggal dengan 11 klon tebu. Setiap perlakuan diulang tiga kali. Tiga sampel dibuat untuk setiap perlakuan. Variabel yang diamati adalah kualitatif (karakteristik morfologi batang, daun dan mata tunas) dan kuantitatif (tinggi batang, jumlah daun, jumlah anakan, intensitas serangan penyakit dan gejala serangan). Analisis data dilakukan dengan menggunakan analisis deskriptif, Anova, uji BNT pada taraf 5%, uji korelasi, uji heritabilitas dan nilai keragaman genetik. Hasil penelitian menunjukkan adanya perbedaan yang nyata pada variabel tinggi batang, jumlah daun dan jumlah anakan. Tingkat serangan penyakit luka api belum muncul pada 11 klon, namun sudah menunjukkan gejala serangan. Nilai heritabilitas dan keragaman genetik dalam kategori tinggi tercatat untuk sifat tinggi batang (10,4%), jumlah anakan (78, 53%) dan dalam kategori agak rendah untuk sifat jumlah daun (3,37%)