Direktori Jurnal Elektronik STIE Tri Dharma Nusantara
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Kajian Penggunaan Akuntansi Aset Zombie Ditinjau Dari Prinsip Konservatisme pada Kantor Walikota Makassar
Get PDFPenelitian ini dilakukan untuk mengkaji penggunaan aset zombie yang ditinjau dari prinsip konservatisme pada Kantor Walikota Kota Makassar. Penelitian ini menggunakan analisis deskriptif kualitatif. Hasil penelitian menyatakan bahwa, aset tetap yang habis masa manfaatnya tidak disajikan secara rinci dalam laporan keuangan, namun hanya secara total saja pada Kantor Walikota Kota Makassar. Aset zombie pada Kantor Walikota Kota Makassar tercatat sebanyak 261.797 unit (99.85%). Kantor Walikota Kota Makassar tidak menggunakan metode biaya ataupun metode revaluasi tetapi berdasarkan nilai perolehannya sehingga sulit untuk mengetahui prinsip konservatisme dalam pengakuan aset zombie, Untuk mengindikasi bahwa aset zombie pada instansi menganut prinsip konservatisme, dilakukan pengukuran accrual measure selama tiga tahun guna menghasilkan selisih akrual positif. Maka hasil ini dapat memberi makna bahwa selama tiga tahun, aset zombie pada Kantor Walikota Kota Makassar tidak menganut prinsip konservatisme
Pengaruh Pengelolaan Keuangan Daerah, Akuntanbilitas, dan Transparansi Terhadap Kinerja Keuangan Pemerintah Daerah Kabupaten Sinjai
Get PDFPenelitian ini dilakukan untuk mengetahui Pengaruh Pengelolaan Keuangan Daerah, Akuntabilitas, dan Transparansi Terhadap Kinerja Keuangan Pemerintah Daerah Kabupaten Sinjai. Penelitian ini menggunakan data primer yang diperoleh dari jawaban responden atas kuesioner yang diberikan. Populasinya dalam penelitian ini adalah seluruh OPD kabupaten Sinjai yang berjumlah 40 instansi, sementara itu teknik pemilihan sampel menggunakan metode purposive sampling dengan memilih unit populasi berupa dinas sehingga diperoleh sampel sebesar 66. Selain itu, penelitian ini menggunakan analisis regresi berganda serta menggunaka SPSS sebagai alat pengolahan data. Berdasarkan pengujin yang dilakukan menunjukkan bahwa Pengelolaan Keuangan Daerah tidak berpengaruh dan tidak signifikan terhadap Kinerja Keuangan Pemerintah Daerah, sedangkan Akuntabilitas berpengaruh positif dan signifikan terhadap Kinerja Keuangan Pemerintah Daerah, dan Transparansi berpengaruh positif dan signifikan terhadap kinerja keuangan pemerintah daerah Kabupaten Sinja
PRAKTEK PENCATATAN BUKU KAS DAN LITERASI KEUANGAN PADA KELOMPOK IBU RUMAH TANGGA DESA PADDINGING KECAMATAN SANROBONE KABUPATEN TAKALAR
Get PDFAbstract: The role of housewives is very important, including in financial planning. Because of the important role of housewives in managing finances, adequate education about financial literacy is needed. From the pre-survey data conducted by the Service Team, it was found that the financial literacy of housewives in the Desa Paddingnging Kecamatan Sandrobone Kabupaten Takalar that is low. The purpose of this activity is to increase literacy in managing finances. The method used is training and practice.
Keywords: Financial Literacy; Housewif
PELATIHAN PEMBUATAN NUGGET IKAN TUNA BAGI KELOMPOK MITRA DI DESA TANA TOA KECAMATAN KAJANG KABUPATEN BULUKUMBA
Get PDFIndonesia as a Maritime Country has wider sea/water than its land area, one of the countries that has the largest fish content in the world. This extraordinary potential must be utilized to the fullest extent possible to improve the economy for the welfare of the people. The nutritional content of fish includes protein, carbohydrates, vitamins, minerals, and omega 3 fatty acids which have good benefits for the body. In addition, the nutritional content of fish is also much better when compared to foodstuffs derived from other proteins. So far, most fishermen or fish collectors only sell raw or salted fish, even though fish can be processed into a variety of products without reducing the nutritional value of fish. Diversification of processed fish will provide added value to processed fish products in addition to that the market will be wider both domestically and abroad because consumers have many choices. Processed fish products will be in demand by global consumers, if there is standardization and guarantee of safety and quality assurance for consumers, so that it can affect the increase in people's income. In the Community Partnership Program (PKM) they are not only taught how to process/cook, but also how to pack them properly and sell them to consumers. The participants also hope that this kind of activity will continue to be held on an ongoing basis so that it will become the basic capital to start selling fish, not only raw or semi-finished products, but contemporary ready-made products that are in great demand in the market, so that the ultimate goal is achieved, which is to increase their income. Fish nuggets are selected as a product that will be developed in this PKM. Other ingredients needed for fish nuggets, such as carrots and corn, are widely available in Bulukumba. Carrots and corn, can enrich the nutritional content of the nuggets, so that children and adults will be interested in consuming fish nuggets, which will lead to an increase in income health and community welfar
Perubahan Tarif Pajak Penghasilan Final UMKM Terhadap Penerimaan Pajak Penghasilan
Get PDFPenelitian ini bertujuan untuk menganalisis perubahan tarif pajak penghasilan final usaha mikro kecil dan menengah (UMKM) terhadap penerimaan pajak penghasilan di KPP Pratama Kota Baubau. Data yang diperoleh berupa data primer kuesioner. Metode statistik yang digunakan adalah analisis regresi linier sederhana.
Berdasarkan hasil analisis data disimpulkan bahwa perhitungan analisis regresi linear sederhana yang di olah dengan menggunakan SPSS diperoleh persamaan Y = 54,804 + 0,824X koefisien korelasi (r) sebesar 0,208 artinya ada hubungan yang kuat antara penurunan tarif pajak penghasailan final usaha mikro kecil dan menengah (UMKM) terhadap penerimaan pajak penghasilan KPP Pratama Baubau. Koefisien adjusted r Squannnre (r2) 0,043 artinya kontribusi atau sumbangan terhadap perubahan tarif pajak sebesar 43,0% sedangkan sisanya sebesar 77,0%. Berdasarkan hasil statistik uji t variabel perubahan tarif pajak sebesar 2.049 dengan signifikan 0,000 lebih kecil dari a = 0.005 yang artinya perubahan tarif pajak berpengaruh signifikan terhadap penerimaan pajak penghasilan KPP Pratama Baubau.
Kata kunci: Perubahan Tarif Pajak dan Penerimaan Pajak Penghasilan
 
The Effect Of Knowledge And Skills On Employee Performance At PT. Graha Informatika Nusantara Tap Ajamu Labuhan Batu
Get PDFThis study aims to determine the effect of knowledge and skills on employee performance at PT. Graha Informatika Nusantara Tap Ajamu Labuhan Batu. This study uses a quantitative descriptive approach, aiming to determine the relationship between two or more variables. The population of this research is the employees of PT. Graha Informatika Nusantara Tap Ajamu Labuhan Batu as many as 60 employees. The sample in this study were 60 employees of PT. Graha Informatika Nusantara Tap Ajamu Labuhan Batu. The analysis technique used is multiple regression analysis. The suitability test using the t test and F test was conducted to test the effect partially and simultaneously between the independent variable and the dependent variable with the assumption that other variables are considered constant. Based on the results of the partial test, it is known that the Knowledge (X1) and Skills (X2) variables have an influence on Employee Performance (Y). Based on the results of the F test, the calculated f value is 32.743 with a sig level of 0.000, therefore the sig value is 0.000 > 0.05 and the calculated F value is 32.743 > F table 3.16. This shows that Ho is rejected, so it can be concluded that the independent variables X1, and X2 are independent. simultaneous positive and significant effect on the dependent variable Y. Based on the results of the coefficient of determination the value of Adjusted R square is 0.518. This means that the effect of variable X on variable Y is 51.8%, while the remaining 0.482 or 48.2% is influenced by other variables not included in this study
Audit Judgement Performance: Self Efficacy dan Kompleksitas Tugas sebagai Anteseden
Get PDFTujuan penelitian ini adalah untuk menganalisis faktor self efficacy dan kompleksitas tugas sebagai anteseden dari audit judgment performance. Subjek dalam penelitian ini adalah auditor internal pada lingkup Inspektorat kota Makassar sebanyak 61 orang yang mana penilaian dilakukan berdasarkan jawaban pada setiap angket yang diberikan. Hasil penelitian menunjukkan bahwa faktor self efficacy tidak memberikan pengaruh yang signifikan terhadap audit judgement performance. Dengan kata lain bahwa tinggi rendahnya self efficacy yang dimiliki para auditor tidak menjamin dapat memberikan kinerja yang baik atau pun buruk. Berbeda dengan kompleksitas tugas yang justru berpengaruh positif dan signifikan. Hal ini berarti bahwa semakin kompleks tugas yang dihadapi auditor maka semakin maksimal pula kinerja yang akan ditunjukkan
Pengaruh Fee Audit dan Reputasi Auditor Terhadap Kualitas Audit pada Kantor Akuntan Publik di Kota Makassar
Get PDFABSTRAK
Tujuan dilakukannya penelitian ini yaitu untuk mengetahui pengaruh fee audit dan reputasi auditor terhadap kualitas audit pada Kantor Akuntan Publik di Kota Makassar. Jenis penelitian ini adalah penelitian kuantitatif. Teknik pengumpulan data menggunakan kuesioner. Jumlah responden sebanyak 35 auditor yang bekerja di Kantor Akuntan Publik di Kota Makassar. Metode analisis menggunakan analisis regresi berganda, Alat analisis data yang digunakan untuk menguji hipotesis diolah dengan menggunakan bantuan program SPSS. Hasil uji t (parsial) variabel fee audit menunjukkan bahwa fee audit berpengaruh positif terhadap kualitas audit, dan hasil uji t (parsial) variabel reputasi auditor menunjukkan bahwa reputasi auditor berpengaruh positif terhadap kualitas audit.
ABSTRACT
The purpose of this study is to determine the effect of audit fees and auditor reputation on audit quality at Public Accounting Office in Makassar City. This type of research is quantitative research. Data collection techniques using a questionnaire. The number of respondents as many as 35 auditors who work in the Public Accounting Office in Makassar City. The analysis method uses multiple regression analysis. The data analysis tool used to test the hypothesis is processed using the SPSS program. The results of the t-test (partial) of the audit fee variable show that the audit fee has a positive effect on audit quality, and the t-test (partial) result of the auditor's reputation variable shows that the auditor's reputation has a positive effect on audit quality
PEMASARAN KAIN TENUN DI KELOMPOK TENUN LEMBANG KOLE BARABATU KABUPATEN TANA TORAJA
Get PDFThis digital marketing training activity aims to provide an understanding of optimizing the use of social media as a marketing medium. The participants involved in this digital marketing workshop consisted of 8 people who were woven fabric craftsmen in Lembang Kole Barabatu, Tana Toraja Regency. The material presented in the implementation of this community service focused on discussions related to "marketing strategies for several online media as a means of product marketing". The outline of the discussion consists of Strengths, Optimization Steps, Determining the Market, Maximizing Profit and Name, Posting Material, Maintaining Rhythm and Timeline Patterns, Narrative and Timing, Changing Personal Accounts to Business Accounts, Reading and Learning Insights, Building Targeted Followers, Tools Supporters and Safe Tips for transacting in cyberspac
PENGARUH KOMITMEN DAN DISIPLIN KERJA TERHADAP KINERJA PEGAWAI
Get PDFThis study aims to determine the effect of commitment and work discipline on the performance of the employees of the Public Works and Spatial Planning Office of Jenneponto Regency This study found that there was a positive and significant effect of commitment and work discipline on employee performance at the Public Works and Spatial Planning Office of Jenneponto Regency, with the formulation of the linear equation Y = 3.544+0.356X1+0.590X2. R square of 0.910 which means that employee performance is influenced by commitment and work discipline by 91%. From this research, the researcher concludes that the variables of commitment and work discipline must be considered and improved to produce good productivity or employee performance so that organizational goals can be achieved