E-Jurnal LPPM Universitas Ekasakti
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Pengaruh Leverage, Likuiditas, Profitabilitas, Umur Perusahaan dan Ukuran Perusahaan Terhadap Kualitas Laporan Keuangan (Study Empiris pada Perusahaan Manufaktur Sektor Makanan & Minuman Yang Terdaftar di Bursa Efek Indonesia Periode 2018 – 2021)
Get PDFThis study aims to examine the effect of Leverage, Liquidity, Profitability, Company Size and Company Age on the Quality of Financial Statements in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2021 period. The population of this study consisted of 32 manufacturing companies listed on the Stock Exchange and the sampling method was carried out by purposive sampling. With this method, a sample of 15 companies was obtained with an observation period of 4 years (2018-2021) so that the number of observations was 60. The annual report data is accessed through the Indonesia Stock Exchange website (www.idx.co.id).Variable Quality of Financial Statements is measured by the Multiple Linear Regression Formula measured by the total Variable x, Variable x Leverage is measured by DAR = Total Debt: Total Assets, Liquidity is measured using the formula Current Ratio = Current Assets: Current Liabilities, Profitability is measured using the formula ROA = Net income after tax: Total assets, company size is measured using the formula Company Size = Ln Total assets, company age is measured using the formula Company age = Research year. The data used in this research is quantitative data. The data collection technique used in this research is the proportional sampling method. The data analysis technique used multiple linear regression analysis.The results showed that: 1) Leverage had a partial effect on the quality of financial statements, 2) Liquidity had a partial effect on the quality of financial statements, 3) Profitability had a partial effect on the quality of financial statements, 4) Company size had a partial effect on the quality of financial statements, 5) Age The company partially influences the quality of financial statements, and Leverage, Liquidity, Profitability, Company size and company age Simultaneously influence the quality of financial statement
Pengaruh Ukuran Perusahaan, Solvabilitas dan Laba Rugi Terhadap Audit Delay pada Perusahaan Menufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2019-2020
Get PDFThis study aims to examine the effect of firm size, solvency and profit and loss on audit delay in manufacturing companies listed on IDX for the 2019-2020 period. The population of this study consisted of 175 manufacturing companies listed on the Stock Exchange and the sampling method using purposive sampling. With this method, a sample of 26 companies was obtained with an observation period of 2 years (2019-2020) so that the number of observations was 52. The audit delay variable was measured by the date of issue of the financial statements minus the date of issue of the auditor's report, the size of the company was measured by Ln total assets, solvency is measured by using debt to asset ratio and profit and loss is measured by Ln value of profit and loss. The data used in this research is quantitative data. The data collection technique used in this research is the documentation method and the internet web. The data analysis technique used multiple linear regression analysis. The results showed that: 1) firm size had a significant effect on audit delay, 2) solvency had a significant effect on audit delay, 3) profit and loss had no significant effect on audit delay, 4) firm size, solvency and profit and loss simultaneously had a significant effect on audit. Delay
Pengaruh Disiplin Kerja dan Motivasi Kerja Terhadap Prestasi Kerja Karyawan PT. SJAL Solok Selatan
Get PDFPenelitian ini mempunyai tujuan guna mengetahui apakah, disiplin kerja, motivasi kerja berpengaruh signifikan terhadap prestasi kerja pada PT. SJAL Solok Selatan baik secara parsial maupun simultan. jenis data yang dipergunakan yaitu data kualitatif yang dijadikan kuantitatif yang bersumber dari jawaban kuesioner yang diberikan kepada karyawan PT. SJAL Solok Selatan. Sumber data dalam penelitian ini yaitu data primer dan sekunder. Populasi pada penelitian ini yaitu karyawan PT. SJAL Solok Selatan yang berjumlah 150 orang karyawan. Teknik pengambilan sampel menggunakan teknik proportionate stratified random sampling berdasarkan kriteria yang ditentukan. Berdasarkan kriteria yang ditentukan diperoleh sampel sebanyak 109 orang karyawan. Metode analisis yang dipergunakan yaitu analisis regresi linear berganda dan pengujian hipotesisnya mengunakan uji t dan uji f. Hasil penelitian ini memperlihatkan bahwa secara parsial Disiplin kerja berpengaruh positif dan signifikan pada prestasi kerja karyawan. Sedangkan motivasi kerja berpengaruh posifif dan signifikan pada prestasi kerja karyawan. Secara simultan disiplin kerja dan motivasi kerja berpengaruh positif dan signifikan pada prestasi kerja karyawan
HAKIM PERDAMAIAN YANG DIPERANKAN KEPALA DESA DALAM PENYELESAIAN SENGKETA TANAH DI INDONESIA
Get PDFUndang-Undang Nomor 6 tahun 2016 tentang Desa telah memfungsikan Kepala Desa (Kades) sebagai Hakim Perdamaian Desa. Ini penting guna menciptakan masyarakat yang aman dan tentram diantara warga desa sesuai dengan apa yang dikehendaki oleh Pemerintah. Sehingga tidak setiap perselisihan yang terjadi diantara warga desa selalu ada dilimpahkan ke Pengadilan, oleh karena perkara atau persengketaan cukup diselesaikan oleh Hakim Perdamaian Desa, terutama terhadap perkara-perkara yang sederhana yang terjadi di masyarakat. Pertanyaan penelitian: (1) Bagaimana tugas, kewenangan, serta hak dan kewajiban Kades sebagai Hakim perdamaian?; (2) Bagaimana jika para pihak yang berselisih tidak menjalankan apa yang telah disepakati atau diputus oleh Kades dalam kapasitas sebagai Hakim perdamaian? Penelitian ini menggunakan metode penelitian hukum yuridis normatif. Bahan hukum yang digunakan mengacu pada bahan hukum primer dan bahan hukum sekunder. Guna memperkuat digunakan bahan hukum tersier. Hasil penelitian menujukkan: (a) Salah satu tugas Kades yaitu melakukan pembinaan kemasyarakatan. Dalam melaksanakan tugasnya Kades berwenang untuk membina ketenteraman dan ketertiban masyarakat. Kades berhak mendapatkan pelindungan hukum atas kebijakan yang dilaksanakan. Kades berkewajiban memelihara ketenteraman dan ketertiban masyarakat; dan menyelesaikan perselisihan masyarakat di Desanya; (b) Kades berkewajiban menyelesaikan semua hambatan di Desa. Tidak dilaksanakannya hasil kesepakatn penyelesaian oleh para pihak, konsekuensinya adalah eksekusi oleh pengadilan (perdata) atau penyelesaian kasus di pengadilan formal (pidana). Atas tindakan dan putusannya sebagai Hakim perdamaian, Kades berhak mendapatkan pelindungan hukum. Saran penelitian ini, guna menjamin difungsikannya Hakim Perdamaian Desa dalam sistem Peradilan Desa, dan berjalan sesuai dengan fungsinya, maka eksistensi Peradilan Desa dalam praktek agar tidak sering berbenturan dengan sistem peradilan formal negara, maka harus dilakukan pembenahan hukum nasional secara menyeluruh, termasuk peraturan teknis yang menjadi acuan pelaksanaannya
Pengaruh Lingkungan Kerja, Budaya Organisasi dan Motivasi Terhadap Kinerja Karyawan PT. Bank Negara Indonesia (Persero) Cabang Proklamasi Padang
Get PDFPenelitian ini bertujuan untuk : (1) Untuk mengetahui dan menganalisis pengaruh secara parsial Lingkungan Kerja terhadap Kinerja Karyawan PT. BNI KCU Padang; (2) Untuk mengetahui dan menganalisis pengaruh secara parsial Budaya Organisasi terhadap Kinerja Karyawan PT. BNI KCU Padang; (3) Untuk mengetahui dan menganalisis pengaruh secara parsial Motivasi terhadap Kinerja Karyawan PT. BNI KCU Padang; (4) Untuk mengetahui dan menganalisis pengaruh secara simultan Lingkungan Kerja, Budaya Organisasi dan Motivasi secara simultan terhadap Kinerja Karyawan pada PT.BNI KCU Padang. Data penelitian merupakan data primer yang diperoleh dari hasil penyebaran angket (kuisioner) kepada responden. Sampel penelitian ini berjumlah 62 responden dengan teknik probability sampling. Teknik analisis data menggunakan analisis regresi linear berganda, koefisien determinasi dan uji hipotesis uji t dan uji F. Hasil analisis data menunjukkan bahwa (1) Lingkungan Kerja berpengaruh positif signifikan secara parsial terhadap Kinerja Karyawan pada PT.BNI KCU Padang. (2) Budaya Organisasi berpengaruh positif signifikan secara parsial terhadap Kinerja Karyawan pada PT.BNI KCU Padang; (3) Motivasi berpengaruh positif signifikan secara parsial terhadap Kinerja Karyawan PT. BNI KCU Padang. (4) Lingkungan Kerja, Budaya Organisasi, dan Motivasi berpengaruh positif signifikan secara simultan terhadap kinerja karyawan pada PT.BNI KCU Padang. Kontribusi Lingkungan kerja, Budaya Organisasi, dan Motivasi Kerja terhadap Kinerja Karyawan pada PT. BNI (Persero) KCU Padang sebesar 83,7% sisanya 16,3% dijelaskan oleh variabel lain diluar penelitian
GAMBARAN TINGKAT STRES AKADEMIK PADA MAHASISWA PRASEJAHTERA DALAM MENYELESAIKAN TUGAS AKHIR DITINJAU DARI JENIS KELAMIN
Get PDFThis research is motivated by the phenomenon of many final-semester students not graduating on time. Academic stress is commonly experienced by students during the completion of their final projects due to both external pressures and internal self-expectations. Gender is one of the factors influencing academic stress. The sample consisted of 338 students from Universitas Negeri Padang who received the KIP scholarship in 2020, selected using Proportional Random Sampling technique. The research instrument was a questionnaire on academic stress. Data were analyzed using descriptive statistical techniques and t-test analysis. The results indicate: 1) The level of academic stress among students in completing their final projects is categorized as moderate; 2) The level of academic stress in the aspect of academic stressors is also categorized as moderate; 3) The level of academic stress regarding reactions to academic stressors is categorized as moderate; and 4) The hypothesis is accepted, indicating a significant difference in academic stress between male and female students. To help address the issues of academic stress among students, counseling services that can be provided include informational services, individual counseling, and group counseling
Pengaruh Penilaian Prestasi Kerja Pegawai Terhadap Promosi Jabatan Pada Kantor Camat Bungus Teluk Kabung Kota Padang
Get PDFPenelitian ini bertujuan untuk (1) menilaian prestasi kerja (kecakapan, kedisiplinan, kerja sama dan tanggung jawab) berpengaruh terhadap promosi jabatan pada Kantor Camat Bungus Teluk Kabung Kota Padang. (2) Indikator mana yang paling dominan dari Prestasi kerja dan promosi jabatan di Kantor Camat Bungus Teluk Kabung Kota Padang. Metodologi analisis penelitian yang digunakan dalam pengumpulan data melalui tinjauan pustaka dan penelitian lapangan, sedangkan teknik pengumpulan data dilakukan dengan observasi, wawancara, kuisioner yang dibagikan kepada responden penelitian. Teknik pengambilan sampel dalam penelitian ini menggunakan teknik total sampling dengan sampel sebanyak 53 responden. Data yang diperoleh dari objek penelitian diuji dengan uji Instrumen untuk melihat valid tidak dan realibel atau tidaknya suatu instrument, serta dilanjutkan dengan uji klasik untuk memperoleh data yg terhindar dari masalah BLUE. Analisis kuantitatif yang digunakan untuk menarik kesimpulan menggunakan regresi Linier sederhana, uji koefisiaen Dterminasi dan pengujian Hipotesi melalui uji t dan uji F. Hasil penelitian ini terbukti dengan pengujian hipotesis yaitu: analisis regresi sederhana, koefisien determinasi (R2) dan uji t. analisis regresi sederhana digunakan dalam menghitung seberapa besar pengaruh variabel dependen terhadap independen. Koefesien determinasai digunakan untuk mengetahui apakah ada hubungan pengaruh antara dua variabel. Sedangkan uji t untuk menguji apabila variabel bebas mempunyai pengaruh yang signifikan atau tidak signifikan dengan variabel terikat. Hasil penelitian ini menunjukkan bahwa jika penilaian prestasi kerja konstan, maka promosi jabatan turun sebesar 6,390 dan nilai koefisien regresi 0,684 menunjukkan bahwa setiap penilaian prestasi kerja, akan mendorong promosi jabatan sebesar 0,684. Nilai koefisien determinasi (R2) adalah 0,551. Hal ini menunjukkan bahwa sebesar 55.1 persen promosi jabatan pegawai dapat dijelaskan oleh variabel penilaian prestasi kerja, sedangkan sisanya dijelaskan atau dipengaruhi oleh faktor-faktor lain yang tidak diteliti. Uji t dilakukan untuk mengetahui penilaian prestasi kerja terhadap promosi jabatan pada kantor Kecamatan Bungus Teluk Kabung Kota Padang. Dari uji t sebesar 7,918 sedangkan yang lebih besar dari ttabel sebesar 2,007. Artinya terdapat pengaruh positif dan signifikan dari variabel prestasi kerja terhadap promosi jabatan
HAK ASASI MANUSIA DAN KEADILAN BERMARTABAT: PERBANDINGAN TEORI DAN REALITAS DI INDONESIA
Get PDFProtection of Human Rights (HAM) in Indonesia has been mandated and maintained by the laws and regulations of the Republic of Indonesia. However, the reality on the ground shows that there are a number of obstacles, including human rights violations by individuals, restrictions on freedom, and limitations in upholding human rights. Therefore, contributions from the theory of dignified justice are needed to overcome this problem. The research method applied in this research is a normative legal study using a statutory approach. Then the research results will be analyzed descriptively, analytically and prescriptively. The research results show that the theory of dignified justice places Pancasila as the highest source of law, linking it to justice and political ethics. Dignified justice emphasizes that the law must humanize humans and create a dignified society. By focusing on the essence of law, this theory creates a strong connection between values in the legal system. The reality of Human Rights (HAM) in Indonesia, as recognized by Law Number 39 of 1999, emphasizes that human rights are a gift from God that is inherent in human nature. Even though it is absolute and universal, there are serious challenges such as human rights violations, restrictions on freedom, and suboptimal enforcement. Issues involve violence, child abuse, bullying, and the injustice of the legal system
DINAMIKA PERJANJIAN KONTRAK ELEKTRONIK DALAM BISNIS DIGITAL: ANALISIS KOMPARATIF DAN IMPLIKASI HUKUM
Get PDFThis research aims to examine the dynamics of electronic contract agreements in digital business by conducting a comparative analysis and analyzing their legal implications. The research method used is a descriptive analytical approach by collecting data from various primary and secondary sources. The main findings of this study include the comparative analysis results between electronic contracts and conventional contracts, as well as the identification of key findings related to legal implications in digital business. The analysis results show that electronic contracts have different characteristics from conventional contracts, including in terms of proof, validity, and legal enforcement. Relevant legal implications in digital business include legal recognition of electronic transactions, consumer protection, dispute resolution, and taxation aspects. The conclusion of this study indicates the need for a deeper understanding of electronic contracts for legal practitioners, entrepreneurs, and researchers involved in digital business. The recommendations provided include the need for legal regulation adjustments, increasing public understanding of electronic contracts, and implementing appropriate legal practices in managing electronic contract agreements in digital business
ANALISIS KESESUAIAN KUALITAS AIR MINUM TERHADAP DEPOT AIR MINUM ISI ULANG DI KELURAHAN ANDURING BERDASARKAN PERMENKES RI
Get PDFPopulation growth which is increasing rapidly every year is one of the factors increasing public interest in consuming drinking water from refill drinking water depots (DAMIU). Based on BPS data from the city of Padang, all households in the Kuranji sub-district have used refilled drinking water as a source of drinking water. However, compared to bottled drinking water produced by the industry through an automated process and accompanied by quality testing before being circulated, many DAMIU business managers are not aware of the importance of government policies regarding quality testing of refill drinking water so that a lot of drinking water from DAMIU is declared does not meet drinking water requirements. This study aims to obtain data and information about the quality of drinking water on drinking water DEPOT in Anduring Village which includes physical and chemical parameters of drinking water (pH, Odor, Taste, Color, Turbidity, Total Dissolved Solids (TDS) and Total Hardness as CaCO 3 ) based on PERMENKES RI No. 492/MENKES/PER/IV/2010 . This type of research is classified as laboratory experiment research, to obtain primary data and secondary data. This primary data is obtained from the results of laboratory analysis through samples taken by non- probability sampling with technique convenience sampling while secondary data were obtained from historical reports and published document data which were used as reference and interpretation of the analysis obtained. The results of this study indicate that one of the depots from the three depots as samples in this study was declared not to meet the drinking water quality requirements for one test parameter, namely the pH parameter, while the other two depots were declared to have met the drinking water quality requirements for all tested parameters