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Independensi Auditor dan Pengaruhnya Terhadap Kualitas Hasil Audit : ( Studi Pada Auditor Inspektorat Kota Gorontalo)
Get PDFThis study aims to determine the effect of auditor independence on the quality of audit results at the inspectorate of Gorontalo city. The method used in this research is descriptive quantitative with a survey approach. The population in this study were 40 auditors at the Inspectorate of Gorontalo City. The results of the research prove that auditor independence has an effect on the quality of the audit results, where in producing the quality of the audit results, it is necessary to increase its independence by maintaining its opinion without being influenced by other parties and having adequate expertise
Pengaruh Kesadaran, Tingkat Pengetahuan, Sanksi Perpajakan, dan Lingkungan Wajib Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi: (Studi Kasus di Kantor Pelayanan Pajak Pratama Kudus Tahun 2018)
Get PDFAbstract Tax is one of the state revenues that is used to continue to carry out national development in order to realize the welfare of all Indonesian people. This study aims to analyze how the influence of awareness, level of knowledge, tax sanctions, and the environment of taxpayers on individual taxpayer compliance with case studies at the Holy Pratama Tax Service Office in 2018. This type of research is case study and field research (Case Study and Field Research The approach used in this study is a quantitative approach.Taking of samples in this study using Simple Random Sampling techniques.The samples to be taken in this study were 100 respondents.The data analysis method used was multiple linear regression with the help of SPSS version 23.00 The results showed that the variable of consciousness affected the taxpayer compliance based on the calculation, it was obtained tcount> ttable, that is 3.048> 1.66105 with a significance level of 0.003. bro, obtained t count> t table is 2.057> 1.66105 with a significance level of 0.042. Variable tax sanctions affect the taxpayer compliance based on calculations obtained t count> t table that is 1.711> 1.66105 with a significance level of 0.090. Environmental variable taxpayers affect the taxpayer compliance based on the calculation obtained t count> t table that is 3.831> 1.66105 with a significance level of 0,000. Variable awareness (X1), level of knowledge (X2), taxation sanction (X3), and taxpayer environment (X4) based on the calculation, fcount> ftabel is 17,182> 2.00 with a significance level of 0,000. Then simultaneously the variables of awareness, level of knowledge, taxation sanctions, and the environment of taxpayers together affect the compliance of individual taxpayers in Kudus Primary Tax Office in 2018
Analisis Penerapan Blue Ocean Strategy pada PT Sofyan Hotels,Tbk
Get PDFThis research aims to identify the suitability of the strategy adopted by Sofyan Hotels with the concept of blue ocean strategy and analyze the effectiveness of the strategy adopted by Sofyan Hotels. The method in this study was 25 points which will be used as indicators and instruments of variable A which is a strategy of the companies studied to variable B which is characteristic of the blue ocean strategy. Research results obtained from comparing the 25-point characteristics of strategic blue ocean with the company\u27s strategy was obtained suitability as much as 25 points or have a degree of conformity of 100% means the strategy Sofyan Hotels accordance with the principles of the strategy blue ocean and this concept as a form of applying the blue ocean strategy proved effective in today\u27s business competition. Sharia hotel that was not considered by competitors succeeded in creating new markets for Sofyan Hotels currently has 19 hotels with 1775 rooms spread throughout Indonesia. With the strategy adopted, the gain Sofyan Hotels grew by an average 7.72% per year and managed to win the World\u27s Best Family Friendly Hotel in 2015.
Penelitian ini bertujuan untuk mengidentifikasi kesesuaian strategi yang diterapkan oleh Sofyan Hotels dengan konsep blue ocean strategy dan menganalisis keefektifan strategi yang diterapkan oleh Sofyan Hotels. Metode dalam penelitian ini adalah 25 poin yang akan digunakan sebagai indikator dan instrumen dari variabel A yang merupakan strategi dari perusahaan yang diteliti terhadap variabel B yang merupakan ciri-ciri dari Blue Ocean Strategy. Hasil penelitian yang didapat dari membandingkan 25 point ciri-ciri strategi blue ocean dengan strategi perusahaan diperoleh kesesuaian sebanyak 25 poin atau memiliki tingkat kesesuaian sebesar 100% berarti strategi Sofyan Hotels sesuai dengan prinsip strategi blue ocean dan konsep syariah sebagai bentuk dari penerapan blue ocean strategy terbukti efektif dalam persaingan bisnis saat ini. Hotel syariah yang tadinya tidak dilirik oleh pesaing berhasil menciptakan pasar baru bagi Sofyan Hotels yang saat ini telah memiliki 19 hotel dengan 1775 kamar yang tersebar diseluruh Indonesia. Dengan strategi yang diterapkan tersebut, laba Sofyan Hotels tumbuh rata-rata 7,72% per tahun dan berhasil memenangkan World’s Best Family Friendly Hotel pada tahun 2015
Optimalisasi Peran Lembaga Zakat Dalam Mewujudkan Keadilan Sosial-Ekonomi
Get PDFThis paper seeks to answer important questions on the role of zakat institutions in the distribution of social and economical justice in society. This paper is motivated by the concept that zakat is a sharing economy or gift economy that is believed to be able to contribute to increasing the prosperity and welfare of society. But in the Indonesian context, zakat has not been able to playfully that role. At this point zakat management institutions (amil) should be highlighted as zakat fund managers. To optimize the zakat funds, the amil zakat must pay attention to several things: zakat management must be done professionally and clearly, zakat funds must be used as entrepreneurial capital, as eternal funds, sustainable and sustainable capital, zakat institutions must have clear targets and planned, and finally Amil must be willing to collaborate and cooperate between them
Pengaruh Independensi dan Kompetensi Auditor Internal Terhadap Kualitas Audit Internal: (Survei pada Satuan Pengawasan Internal Perguruan Tinggi Keagamaan di Indonesia)
Get PDFThis study aims to determine the effect of the independence and competence of internal auditors on the quality of internal audit. The method used is quantitative descriptive with a survey approach. The results of the study indicate that auditor independence has a direct (positive) and significant influence on the quality of internal audit, one of the reasons for the lack of quality of internal audit in conducting audits related to the system and application of accounting in the Internal Audit Unit (SPI), because it is still not high/adequate auditor independence. which is indicated by the still not high Programming Independence, Investigate Independence and Reporting Independence of the Inspectorate auditors. To improve the quality of internal audit at the Internal Audit Unit (SPI) in religious universities in Indonesia, it can be done through increasing auditor independence. Independence requires the role and commitment of the leadership (top management) both from the head of internal audit (head of the Internal Audit Unit) more than the top leadership/ Chancellor. In more detail, in order to improve the quality of internal audit through increasing auditor independence. Based on data analysis, the competence of internal auditors affects the quality of internal audit where these results support the theory that the competence of internal auditors affects the quality of internal audit. Due to the lack of high/adequate competence of the auditor as the organizer of the internal audit related to the accounting system and application, the quality of the auditor is questioned in conducting audits where based on the answers to the questionnaire as a whole, it is known that the internal audit is not of high quality. To improve the quality of the internal audit in the Internal Audit Unit (SPI), it can be done through increasing the competence of auditors with adequate education and training to improve the knowledge and skills of auditors
Analisis Semiotika Ayat Akuntansi Dalam Al Qur’an
Get PDFThis study discusses accounting in Islam in the semiotic analysis of the Qur\u27an. As for the motivation that drives the choice of this problem, accounting has so far been only seen as a means of satisfying the financial satisfaction of the owners of capital, even though there are many verses of the Al-Qur\u27an that discuss much more about accounting in Islam. Islam is sourced from the Al Qur\u27an Al Karim in verses that talk a lot about things and the Al Qur\u27an. Analysis of the verses of the Qur\u27an which contain the idea of Islamic accounting needs to be analyzed from various disciplines of the Qur\u27an and linguistics of the Qur\u27an. Semiotics is an Islam that discusses signs and markers in communicating. In studies and research to apply how semiotic theory is applied to try to analyze the linguistic signs of accounting in the Al-Qur\u27an. The concept of Islamic accounting in the Al-Qur\u27an uses symbolic significance which is a world of text meaning with a natural sign which is part of the physical world which is used as a means of deliberate and conscious communication spontaneously and unintentionally in responding to stimulation. Symbols, signs, signs, symbols are parts of the elements of signs and markers that are used in the Al-Qur\u27an to show the meaning of Accounting in the Qur\u27an. All of the above from the symbol and significance of signs and markers are indisputable signs of Islamic accounting
Economic Loss Analisys Pasien Rawat Inap Usia Produktif : (Studi Pada RSUD Prof.Dr.H.Aloei Saboe Kota Gorontalo)
Get PDFThis study aims to determine the level of economic loss of inpatients of productive age and to analyze the loss calculation and classification of the most dominant types of disease in this case. This research data is in the form of primary and secondary data obtained by interviews, interviews and documentation, then the overall data is carried out descriptive analysis on each research variable. The results of this study indicate that: The average length of treatment for the 5 main diseases which are the object of the study, ie ranging from 5 to 8 days of treatment depending on the type of disease and level of care. The total economic loss in direct financing is IDR 6,766,806,370 for 5 major diseases in the period January 2018 to November 2019. The total economic loss in indirect financing is IDR 2,115,597,239 for 5 major diseases from January 2018 to November 2019. Total losses (economic loss) against lost opportunities or lost income due to loss of productive time amounted to IDR 253,692,000 in 5 major diseases for the period January 2018 to November 2019. Total costs incurred by inpatients (economic loss) amounting to Rp. 9,136,095,609 during the period January 2018 to November 2019 for 5 major diseases in patients of productive age
Analisis Penggunaan Fintech Syariah Perspektif Mashlahah Mursalah : (Studi Pada Dana Syariah.Id)
Get PDFThis research is aimed to analyze the use of Sharia Fintech with the perspective of Mashlahah Mursalah on the Website and Dana Syariah.id Application. This type of research is a qualitative study with data sources are primary data obtained directly through the Website, application and interviews with syariah.id fund admin staff. Besides that it is also supported by secondary data obtained from literature studies. The analytical method uses descriptive analysis and content analysis in order to draw conclusions. The results of the research show that the use of syariah fintech applied by the syariah.id fund with crowd funding system has been officially registered and is inseparable from the supervision of the Sharia supervisory Board as well as OJK and DSN-MUI regulations. The easier and more efficient transaction process makes it attractive for customers to use services in syariah.id funds. This is indicated by the number of customers that have increased and the benefits that can be given in their transactions, minimizing all business risks, taking problems and keeping away from mudharat that is most important in accordance with the concept or perspective of the problematic mashlahah
Tingkat Literasi Keuangan Mahasiswa dan Faktor-Faktor Yang Mempengaruhinya pada Sekolah Tinggi Ilmu Ekonomi Tri Dharma Nusantara Makassar
Get PDFThis study aims to analyze the level of financial literacy and the factors that influence it at the Tri Dharma Nusantara Makassar College of Economics and to analyze how the influence of gender, age, year class, study program and residence affects the level of student financial literacy. The number of samples in this study were 458 (four hundred and fifty eight) respondents. The data analysis method is descriptive statistics and multiple dummy regression. The data collection technique was carried out by distributing questionnaires to students who were research respondents. The sample selection in this study was carried out with the accidental sampling method. The overall level of student financial literacy is> 84% - 100% which is included in the very high category and> 68% -84% which is included in the high category. The test results found that gender has a positive and significant effect on the level of financial literacy. This shows that men are better able to manage their finances than women. Meanwhile, age, year of class, study program and place of residence have no effect on the level of student financial literacy. Higher education institutions are expected to be able to evaluate course material related to the level of student financial literacy. Standardization of material is an important agenda in order to provide equal understanding of student
Analisis Pengaruh Kelengkapan Produk, Harga dan Lokasi Terhadap Keputusan Konsumen Berbelanja di Toko New Agung Alat Tulis dan Kantor di Makassar
Get PDFThe purpose of this study is to determine the significance of the effect of product completeness, price, and location of consumer decisions to shop at the New Agung Stationery Store and Office in Makassar, either partially or simultaneously. Data collection was carried out by interview and questionnaire, the data collected were primary and secondary data. This study uses the incidental sampling method with a sample size of 98 respondents. The results showed that based on multiple linear regression analysis showed that the variable product completeness (X1), price (X2) and location (X3) had a positive influence on customer decisions. Based on the calculation of the correlation coefficient test (R), the R value of 0.613 indicates a strong relationship. The coefficient of determination (R2) for the customer\u27s decision to save funds is explained by the price of the product and location of 37.6%. Based on the results of the t test shows that the variable product completeness (X1), price (X2), and location (X3) have a significant effect on consumer decisions to shop at New Agung Stationery Store and Office in Makassar. The most dominant factor influencing consumer purchasing decisions is product completeness. The F test shows that the variable product completeness, price, and location simultaneously has a significant effect on consumer decisions to shop at the New Agung Stationery Store and Office in Makassar. Thus the hypothesis proposed in this study is accepted