Journal Universitas Tridinanti Palembang
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PENGARUH INTEGRITAS, PROFESIONALISME, DAN BEBAN KERJA AUDITOR TERHADAP KUALITAS AUDIT
Full text linkThis study examines the influence of integrity, professionalism, workload of auditors on the audit quality. This research uses convenience sampling technique to select the respondent. Data were collected through a survey on 46 respondents auditors of the Public Accountant of Palembang. Structural Equation Model (SEM) with Partial Least Square (PLS) was applied to analyzed the data.The result of this research indicate positive influence of integrity on audit quality, indicate negative influence of workload on audit quality. Futhermore, it was found that there were no significant influence professionalism on the audit quality
HUBUNGAN KETERAMPILAN BERBICARA DAN PENGUASAAN KOSAKATA DENGAN KEMAMPUAN DEBAT SISWA KELAS X SMAN 11 PALEMBANG
No full textTujuan penelitian ini adalahmengetahui adanya hubungan yang signifikan antara keterampilan berbicara dan penguasaan kosakata dengan kemampuan debat siswa kelas X SMA N 11 Palembang. Penelitian ini merupakan penelitian korelasi. Populasi dalam penelitian ini adalah semua siswa kelas X sedangkan sampel penelitiannya adalah siswa kelas X IPA4. Hasil yang diperoleh dari tujuan tersebut adalah koefesien hubungan (rxy) menunjukkan bahwa rhitungsebesar 0,540 lebih besar dari pada rtabel 36 siswa untuk kisaran 5% yaitu 0,469 untuk hubungan keterampilan berbicara dengan kemampuan debat siswa, koefesien hubungan (rxy) penguasaan kosakata dengan kemampuan debat siswa menunjukkan bahwa rhitung sebesar 0,690 lebih besar dari pada rtabel 36 siswa untuk kisaran 5% yaitu 0,469 yang keduanya saling berhubungan dalam proses belajar mengajar disekolah dan koefisien Fhitung = 15.746 yang lebih besar dari hasil Ftabel =0,469. Selain nilai F, berdasarkan hasil R square sebesar 0,488 atau 48,8%. Hal ini menunjukkan bahwa keterampilan berbicara dan penguasaan kosakata berpengaruh 48,8% terhadap kemampuan debat siswa kelas X IPA 4 SMA N 11 Palembang. Kata kunci: keterampilan berbicara, penguasaan kosakata, debat
ANALISIS TINGKAT PEMAHAMAN AKUNTANSI BERBASIS AKRUAL DALAM PENYUSUNAN LAPORAN KEUANGAN PEMERINTAH DAERAH : PADA KANTOR CAMAT TANJUNG BATU KAB. OGAN ILIR
Full text linkIn reforms in the field of state finance, a significant change is a change in government accounting that is transparent and accountable. One of the important keys in the management of state finances is related which aims to provide basic guidelines in the preparation and presentation of government financial reports, both central and local governments. Government Accounting Standards (SAP) are requirements that have legal force in an effort to improve the quality of government financial reports in Indonesia. This study aims to determine the readiness of the TanjungBatu sub-district office in implementing accrual-based Government Accounting Standards in preparing financial reports.The data source used in this study is primary data. Primary data is data obtained by the author directly from parties related to the Financial Statements of the TanjungBatu District Head Office. In addition, secondary data is also used in the form of financial reports. Data collection techniques were carried out by observation and in-depth interviews with the head of the financial subdivision and expenditure treasurer at the TanjungBatu sub-district office, OganIlir Regency and the research data used were primary data, namely data obtained directly from respondents in the form of interview data and documentation. The data analysis technique used is qualitative analysis which is expressed in the form of words, sentences and images that are collected and analyzed.The results of this study indicate that the level of understanding in the implementation of accrual-based government accounting standards is a reflection of a formality is quite good. This is supported by a government regulation that requires all local governments including the OganIlir Regency Government, especially the TanjungBatu Sub-District Office to implement accrual-based SAP. Suggestions from the author are needed for the development of understanding of government managers, especially employees of the TanjungBatu sub-district office on accrual-based Government Accounting Standards. Keywords: Government Accounting Standards, Accrual Basis, Financial Statements
PENGARUH MANFAAT DAN KEMUDAHAN E-FILLING TERHADAP PENYAMPAIAN SPT TAHUNAN WAJIB PAJAK ORANG PRIBADI PADA UPT LAPAS KELAS IIA TANJUNG RAJA
Full text linkTaxes are the main source of state revenue in financing and development. The Directorate General of Taxes is modernizing tax administration as a form of improving the quality of tax services for taxpayers, one of which is the development of tax reporting using electronic filling (e-filling). This study aims to determine the simultaneous and partial effect of two types of perceptions, namely the benefits and convenience of e-Filling on the submission of annual tax returns for individual taxpayers.This study uses primary data with the object of research being taxpayers at the Class IIA Tanjung Raja Prison and secondary data that can support the research. To determine the effect of independent variables on related variables, multiple linear regression analysis was used in SPSS V22. Based on multiple linear regression analysis, there is a simultaneous influence between the benefits of e-Filling and the ease of e-Filling on the submission of the annual SPT of individual taxpayers. Judging from the significance value (0.000 <0.05), it means that H0 is rejected and H1 is accepted. The results of the partial study between the benefits and convenience of e-Filling on the submission of the annual SPT of individual taxpayers, namely for the e-Filling benefit variable, it has a significant effect (0.000 <0.05) meaning that H0 is rejected and H1 is accepted, and for the variable of e-Filing convenience has an effect significant (0.000 < 0.05) which means that H0 is rejected and H1 is accepted. The author's suggestion is to increase promotion, socialization widely, and improve the e-Filling system.Keywords: Benefits of E-Filling, Ease of E-Filling, Submission of Annual Tax Return for Individual Taxpayers
ANALISIS BIAYA PRODUKSI PADA CV. PURWA DAYA SEJAHTERA PALEMBANG
Full text linkThe selling price of goods on an order basis is determined before production is carried out, the company will calculate the cost elements contained in the production in an estimate. This estimation is based on the standard cost that has been determined in advance by the company. If the economic conditions are assumed to be stable where prices are generally relatively constant, the estimated cost of production can approach the actual cost of production.In addition to the determination of the cost of goods manufactured above, the determination of the cost of goods manufactured using this order requires a separate form known as a job cost sheet. With the implementation of the cost price card, the cost of each order can be clearly identified.Keywords: Production costs, raw materials, labor costs, overhead cost
PENGARUH LINGKUNGAN KELUARGA TERHADAP MINAT BERWIRAUSAHA SISWA SMA AISYIYAH I PALEMBANG
Full text linkThis research is aimed at knowing the influence of the family environment on the entrepreneurship interests of high school students Aisyiyah I Palembang. The number of respondents in this study was 58 students.The results showed a correlation coefficient value of 0.683 meaning a strong and positive relationship between the family environment and entrepreneurship interests. The coefficient of determination of 0.466 means that 46.6% of werwirausah interest is influenced by the work environment and the remaining 53.4% is influenced by other variables not studied in the study.The regression equation obtained Y = 15.927 + 1,147 X which means the constant of 15,927 states that if there is no value of the family environment then the value of entrepreneurship interest is 15,927. The regression koofisien X of 1,147 states that every addition of one unit of family environmental value, the value of entrepreneurship interest increases by 1,147 units.Test t with significance value of 0.000 < 0.05. So it can be concluded that there is a significant influence of the family environment on entrepreneurship interests
ANALISIS REKONDISI SEAT GASKET REBOILER PADA PROSES PERMESINAN FF5000 FLANGE FACER
Full text linkAbstrak: Dalam dunia industri Reboiler E104 merupakan suatu alat untuk penukar panas yang berfungsi merubah fase liquid (cairan) menjadi fase favor (gas). Material yang digunakan pada Reboiler E104 pada sisi shell nya adalah SA 106 B dan pada Cover Shell nya SA 234 B. Sedangkan untuk tube nya menggunakan material 304SS. Pada saat operasional terjadi kebocoran antara flange shell dan tube bundle. Langkah perbaikan pertama dengan menguatkan ikatan baut, tetapi masih ada bocoran. Kemudian dilakukan pengelasan keliling antara flange shell dan tube bundle untuk mencegah kebocoran membesar. Pada saat pabrik shutdown atau dalam keadaan mati maka dilakukan pembongkaran cover reboiler e104. Setelah dibongkar ditemukan terdapat seat gasket yang rusak, kemudian dilakukan perbaikan dengan tambah daging atau proses pengelasan. Pengelasan yang dilakukan menggunakan teknik las GTAW (Gas Tungsten Arc Welding) dengan menggunakan kawat las ER70SG. Setelah itu seat gasket dilakukan proses permesinan dengan menggunakan mesin climax flange facer 5000. Waktu yang diperlukan untuk melakukan proses permesinan awal adalah 1,35 menit. Sedangkan waktu untuk finishing proses permesinan adalah 5,4 menit dengan f = 0,2mm/putaran. Kata kunci: reboiler, seat, permesina
ANALISIS RETURN SAHAM SEBELUM DAN SAAT PANDEMI COVID-19 SEKTORTELEKOMUNIKASI DI BURSA EFEK INDONESIA PERIODE FEBUARI 2020–MARET 2021
Full text linkThis study was conducted to determine the difference between stock returns in the telecommunications sector before and during the COVID-19 pandemic. This research is an event study and used comparative research approach. The data from the research is secondary data obtained from the IDX and investing sites. The sampling method used purposive sampling technique where the technique of determining the sample was through certain criteria. The analytical technique used in this study is the Wilcoxon Signed Rank Test with an observation period of 1 month. The results of the analysis can be concluded that there is no difference in stock returns, which means that the variable does not react to the COVID- 19 pandemic. This study is expected to be an additional literature material on the topic of stock analysis.Keywords: COVID-19 Pandemic, Returns stoc