Journal Universitas Tridinanti Palembang
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ANALISIS PENGENDALIAN INTERNAL ATAS PERSEDIAAN BARANG DAGANG PADA CV. PURWA DAYA SEJAHTERA PALEMBANG
Full text linkOne form of company is a trading company, namely a company that carries out its business activities by buying products from producers and or other companies to then resell them to the public and consumers. One of the most important elements in a trading company is inventory. This planning activity is not an easy thing to do because in the planning it must be determined the right amount of merchandise to be sold must be in accordance with consumer tastes and must be provided at the right time. For this reason, internal control over inventory will greatly help the company prevent errors in inventory handling. This is very much supported by the company's accounting information system, especially the function of recording and evaluating inventory. If the procedures for recording and valuing inventories from beginning to end have been carried out correctly, the summation in the financial statements will be good and correct as well. Another reason that supports the importance of planning and controlling.Keywords: Planning and Controllin
ANALISIS KOREKSI FISKAL ATAS LAPORAN KEUANGAN PADA PT. PROTEKSINDO UTAMA MULIA
Full text linkThis study aims for valid and reliable knowledge about the extent to which PT. Proteksindo Utama Mulia Group in complying with the applicable laws and regulations with fiscal improvements to the 2019 financial statements and describing matters related to improvements. The result of data analysis for this research case is PT. Proteksindo Utama Mulia Group has not prepared its fiscal financial statements in accordance with the applicable tax regulations. This can be seen from the positive correction of Rp.657,987,726,- and the negative correction of Rp.1,831,720,- As a result of the positive and negative corrections, there was an increase in the amount of commercial profit from Rp.1,205,390,009,- to Rp. .1.861.546.015, - which means that there is an increase in profit of 54.4% which is recognized by the fiscal.Keywords: Fiscal correction; financial statement
PENGARUH RETURN ON ASSETS, RETURN ON EQUITY, INVESMENT OPPORTUNITY SET, TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MAKANAN DAN MINUMAN SUB SEKTOR BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA
Full text linkThere is a phenomenon that shows that investors do not only see the company's ability to earn profits, but also the amount of use of debt by the company in carrying out its activities. Partial in food and beverage companies in the consumer goods sub-sector. The technique used in this research is the Qualitative Analysis method which analyzes data that is not in the form of numbers or figures in the form of explanations that cannot be expressed in numbers and the second method of Quantitative Analysis is a method that analysis is carried out on data in the form of numbers to apply an explanation of these figures. There are findings that the Company Value has a minimum value of 20.00, a maximum value of 973.00, an average value of 150.1944, and a standard value deviation of 221.29 887. The ROA variable has a minimum value of 3.00, a maximum value of 1778.00, an average value of 378.1389, and a standard deviation of 496.93346. The ROE variable has a minimum value of 8.00, a maximum value of 2791.00, an average value of 724.5000, and a standard deviation of 837.70136. The IOS variable has a minimum value of 2.00, a maximum value of 1409.00, an average value of 449.3889, and a standard deviation of 450.39667. F-test, shows that simultaneously the independent variables namely ROA, ROE, and IOS have no effect on the dependent variable, namely Firm Value, while Based on the results of the T test, this study shows that the results of testing the ROA variable have a significant effect on the firm value variable, ROE has no effect significant effect on the firm value variable, and IOS has a significant effect on the firm value variable.Keywords: return on assets, return on equity, investment opportunity set, and firm valu
MANIPULASI SIFAT MEKANIK DAN STRUKTUR MIKRO PADA BAJA KARBON MENENGAH DENGAN METODE ISOTHERMAL ANNEALING
No full textAbstrak: Penggunaan material baja sangatlah penting untuk diketahui sifat mekaniknya sesuai dengan kebutuhan penggunaan. Untuk mendapatkan sifat material yang diinginkan dilakukan proses isothermal annealing dimana pemanasan dilakukan pada daerah austenit dengan variasi temperatur pemanasan, kemudian dilanjutkan pendinginan cepat kedalam timah hitam cair di dalam tungku yang berbeda. Setelah proses transformasi dianggap selesai maka tungku pemanas dimatikan. Tungku dalam keadaan tertutup tanpa sedikitpun diberi celah atau apalagi terbuka sampai temperatur tungku pemanas sama dengan temperatur kamar. Untuk mengetahui hasil penelitian ini, dilakukan pengujian sifat mekanik dengan metoda pengujian kekerasan dan didukung oleh analisa struktur mikro. Besar butir juga berpengaruh terhadap sifat mekanik akibat variasi temperatur pemanasan di daerah austenit, semakin tinggi temperatur pemanasan semakin besar butir yang terbentuk. Butir yang terbentuk semakin besar menyebabkan terjadi penurunan kekerasan dan kekuatan. Hasil penelitian didapat nilai kekerasan menurun akibat naiknya temperatur pemanasan di daerah austenit.Kata kunci: perlakuan panas, isothermal annealing, pengujian kekerasan, struktur mikro, baja karbon menenga
PENYULUHAN PEMBERDAYAAN PERAN MASYARAKAT DALAM UPAYA PENCEGAHAN PENYEBARAN COVID-19 MELALUI GERAKAN 3M
Full text linkTujuan yang ingin dicapai dalam kegiatan ini adalah untuk memberikan pengetahuan dan pemahaman mengenai pemberdayaan peran masyarakat sehingga dapat memberikan pemahaman kepada peserta untuk dapat meningkatkan upaya pencegahan penyebaran Covid- 19 melalui gerakan 3M. Metode pelaksanaan untuk merealisasikan hal tersebut maka diperlukan penyuluhan dengan cara penyampaian materi dihadapan peserta (lebih kurang 7 jam yang terbagi dalam dua sesi) serta dilakukan diskusi pada akhir kegiatan terhadap materi yang telah disampaikan oleh tim pengabdian.Hasil yang diperoleh setelah pelaksanaan penyuluhan terlihat bahwa masyarakat di RT. 4 lingkungan Kelurahan Suka Mulya Kecamatan Sematang Borang Kota Palembang telah cukup memahami materi yang telah disampaikan. Lebih lanjut, diharapkan peserta penyuluhan untuk lebih dapat memanfaatkan, mengoptimalkan dan mengimplementasikan pengetahuan mengenai bagaimana pemberdayaan peran masyarakat sehingga diharapkan mampu meningkatkan upaya pencegahan penyebaran Covid-19 baik pada lingkungan keluarga maupun lingkungan sekitar tempat tinggal sehingga diharapkan akan mampu menekan angka penyebaran Covid-19. Kata Kunci: Pemberdayaan, Covid-19, Gerakan 3M)
THE INFLUENCE OF ENGLISH READING ATTITUDE ON STUDENTS’ READING COMPREHENSION
Full text linkAttitude in reading the English texts drives students to have enjoyable or unpleasing reading practice and affects the final result. This study intended to look for the influence of English reading attitude along with its aspects on students' reading comprehension. It also attempted to figure out which aspect of reading attitude contributed to reading comprehension. This study was conducted using correlation method. The population was the tenth grade students of an Islamic Senior High School in Palembang. The total sample participated was118 students selected by using cluster random technique. The data collection technique used reading attitude questionnaire and reading comprehension test. After analyzing the data using correlation and regression analysis, it was found that there was a significant correlation between reading attitude and reading comprehension. Though the correlation was in low category, reading attitude gave contribution to reading comprehension. For the aspects of reading attitude, cognitive attitude, negative affect, and self-assessment significantly correlated to reading comprehension. However, only negative affect showed its contribution. It indicates that English reading attitude influenced reading comprehension in positive way but only in small portion. Students could recognize the importance of reading English text for their language improvement and future success. However, poor reading comprehension skill obstructed them to have more practice in reading. The negative feelings about reading materials block students to achieve comprehension on the subject matter.Keywords: reading attitude, reading comprehensio
ANALISIS WACANA PERSUASIF IKLAN PRODUK KECANTIKAN PADA MEDIA ONLINE TRIBUN SUMSEL DAN IMPLIKASINYA TERHADAP PEMBELAJARAN BAHASA INDONESIA
Full text linkPenelitian ini bertujuan untuk mendeskripsikan wacana persuasif pada iklan kecantikan di Tribun Sumsel. Data penelitian berupa tindak persuasif wacana iklan produk kecantikan pada media online Tribun Sumsel edisi Februari 2021. Pengumpulan data dilakukan dengan metode dokumentasi. Analisis data dilakukan melalui beberapa prosedur: (1) reduksi data (seleksi data dan pengodean data), (2) penyajian data, dan (3) penarikan kesimpulan dan verifikasi data. Berdasarkan hasil dan pembahasan disimpulkan bahwa ada sembilan iklan produk kecantikan pada media online Tribun Sumsel edisi Februari 2021 yang diidentifikasikan mengandung unsur-unsur teknik persuasif dan tindak tutur. Teknik persuasif itu meliputi teknik persuasif rasionalisasi, teknik persuasif sugesti, teknik konfirmitas, teknik kompensasi, dan teknik penggantian. Adapun tindak tutur yang dipakai dalam wacana iklan produk kecantikan pada media online Tribun Sumsel edisi Februari 2021, yaitu tindak tutur deklaratif, tindak tutur interogatif, dan tindak tutur imperatif. Kata kunci: wacana, iklan, persuasi
PENGARUH PERPUTARAN KAS DAN PERPUTARAN PIUTANG TERHADAP PENGEMBALIAN LABA ATAS ASET PADA PERUSAHAAN SEKTOR FARMASI YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2014 - 2019
Full text linkThis study aims to determine: the effect of cash turnover and accounts receivable turnover, either simultaneously or partially, on the return on assets/profit returns on assets in pharmaceutical companies for the period 2014-2019. The sampling technique used was purposive sampling. The number of samples is 6 companies from 10 companies. This type of research is quantitative research and the type of data used is secondary data in the form of financial reports obtained through http://www.idx.co.id. The prerequisite analysis test used the normality test, multicollinearity test, heteroscedasticity test, and autocorrelation test. The data analysis technique used is multiple linear regression analysis.The statistical results show that simultaneously Cash Turnover and Accounts Receivable Turnover, either simultaneously or partially, Against Return On Assets / Returns of profit on Assets. This can be seen from the F test with a significant value of 0.039 <0.05. Then, the results of the coefficient of determination with an R Square value of 0.178 or equal to 17.8%. This value shows that Cash Turnover and Accounts Receivable Turnover affect the Return on Assets / Return on Assets by 17.8%, while the remaining 82.8% is influenced by other variables not examined. The statistical results of cash turnover partially have an effect on Return On Assets / Returns of profit on Assets. This can be seen from the t test with a significant value of 0.042 <0.05. The statistical results of accounts receivable turnover partially affect the Return on Assets / Returns of profit on Assets. This can be seen from the t test where the significant value is 0.039 <0.05
PENGARUH INSENTIF DAN PENERAPAN ABSENSI FINGER PRINT TERHADAP KINERJA KARYAWAN PT. JAYA MASAWAN PUTERA SEJAHTERA PADA STORE PASARAYA BANDUNG
Full text linkThis study examines the performance of employees of PT. Jaya Masawan Putra Sejahtera Pasaraya Bandung Palembang. The purpose of this study was to determine and prove whether the provision of incentives and fingerprint attendance had an effect either simultaneously or partially on employee performance. The population in this study were 169 employees and the sampling technique used by the Slovin formula was 119 employees. The technique of collecting data is through the distribution of closed questionnaires. The research instrument data were tested for validity and reliability. The analysis technique uses inferential statistics with multiple linear regression equations, then the regression coefficient, correlation coefficient and determination coefficient are carried out. Hypothesis testing through F-test and t-test both to see the effect simultaneously or partially. The significance level is 5%, the data processing media is through the SPSS version 20 program.The results of data analysis obtained a correlation (r) between incentives and fingerprint attendance with employee performance of 0.993 or 99.30% which means that the relationship between incentives and fingerprint attendance with employee performance has a strong and significant relationship, and R2 is 0.985 or 98 ,50% means that the variation in employee performance is explained by the provision of incentives and the remaining fingerprint attendance (100% - 98.50% = 1.50%) is explained by other factors such as motivation, work discipline, work performance and work climate . Multiple linear regression equation : = 0.273 + 0.493 X1 + 0.581 X2 + e. F-Test results obtained Fhit value of 38.329 with the level of Sig. 0.000, because the value of Sig,F <0.05, it proves that presenting incentives and fingerprint attendance has an effect on employee performance. The results of the t-test obtained thit value 9,460 with Sig.0,000 <0.05 for presenting incentives, thit value 13,087 with Sig.0,000<0.05 for fingerprint attendance partially affects employee performance