55 research outputs found
Pengaruh Tata Kelola Perusahaan, Pertimbangan Etis, Pengambilan Keputusan Terhadap Pencegahan Kecurangan Dengan Sistem Pengendalian Internal
No full textThe main purpose of this study is to determine the effect of corporate governance, ethical considerations, and decision making on fraud prevention with the internal control system as a moderating variable to determine how big the role of the internal control system in the company so that fraud can be overcome. Accounting data can be used as a tool to make the right and fast decisions. This research was conducted in South Sumatra, the results showed that the influence of corporate governance, ethical considerations, and decision making on fraud prevention with the internal control system as a moderating variable. The test tool used is multiple linear regression, then the method used is descriptive and verification methods. The research was conducted to determine the value of each variable, either one or more independent variables, to get an overview of these variables. The target population of this research is SOEs in the province of South Sumatra. The data for this study were collected by direct questionnaire and via e-mail collected from 45 BUMDs. The sample of the population in this study were 65 related units, namely the IT, HR, Sales, Finance, Warehouse, BUMN divisions in South Sumatra that were directly related to the Google Form to them for respondent responses. The sampling technique used is proportionate stratified random sampling. The results achieved indicate that the internal control system as a moderating variable is very important to achieve corporate governance, ethical considerations, and decision making on fraud prevention. The limitation of this research is that data collection cannot be done directly and can only be done online. The contribution of the results of this study to the development of accounting science is how companies know how to influence corporate governance, ethical considerations, decision making on fraud prevention with an internal control system.Tujuan utama penelitian ini adalah mengetahui pengaruh tata kelola perusahaan, pertimbangan etis, dan pengambilan keputusan terhadap pencegahan kecurangan dengan sistem pengendalian internal sebagai variabel moderasi untuk mengetahui berapa besar peran sistem pengendalian internal perusahaan agar kecurangan dapat diatasi. Data akuntansi dapat dijadikan sebagai alat untuk mengambil keputusan yang tepat dan cepat. Alat uji yang digunakan adalah regresi linier berganda, kemudian metode yang digunakan adalah metode deskriptif dan verifikasi. Penelitian dilakukan untuk mengetahui nilai masing-masing variabel, baik satu variabel atau lebih yang bersifat independen untuk mendapatkan gambaran tentang variabel-variabel tersebut. Populasi penelitian ini adalah BUMN di provinsi Sumatera Selatan. Teknik pengumpulan data menggunakan kuesioner secara lansung dan via e-mail, dikumpulkan dari 45 BUMD. Sampel pada Populasi dalam penelitian ini adalah 65 unit terkait yaitu bagian IT, SDM, Penjualan, Keuangan, Gudang, pada BUMN yang ada di Sumatera Selatan. Teknik sampling yang digunakan adalah proportionate stratified random sampling. Hasil yang dicapai menunjukan bahwa sistem pengendalian internal sebagai variabel moderasi sangat penting untuk mencapai tata kelola perusahaan, pertimbangan etis, dan pengambilan keputusan terhadap pencegahan kecurangan. Keterbatasan pada penelitian ini adalah pengumpulan data tidak bisa dilakukan secara langsung dan hanya bisa melalui daring. Kontribusi hasil penelitian ini terhadap pengembangan ilmu akuntansi adalah bagaimana perusahaan mengetahui bagaimana pengaruh tata kelola perusahaan, pertimbangan etis, pengambilan Keputusan terhadap Pencegahan kecurangan dengan sistem pengendalian internal
The Effect of Corporate Culture on Good Government Governance, Survey of Provincial, Regency and City Governments in the South Sumatra Region
No full textThe purpose of this study is to determine the effect of Corporate Culture on Good Government Governance. The unit of analysis in this study is the regional government in South Sumatra, Palembang-Indonesia City. The results of the study show that the Corporate Culture has a significant effect on Good Government Governance which has characteristics possessed by someone to produce accurate information. Furthermore, it was found that corporate culture has implications for Good Government Governance
The Influence of User Competences, Software, and Database To The Quality of Accounting Information System
No full textThe purpose of this study is an attempt to explain, tested empirically, user competence, software, and databases on the quality of accounting information (relevance, accuracy, and verifiability) to develop a theoretical framework as the basis for the hypothesis as an answer to the research question, namely, the extent to which : (1) the influence of user competence (2) the influence of the software, and (3) the effect of the database (4) the effect of the quality of accounting information. The results of this study have a positive effect but not significant at 0.1113 or 11.13%. Keywords: user competence, software, datadase, the quality of accounting information Shitti
EFEKTIFITAS ADMINISTRASI PERPAJAKAN, KEPATUHAN WAJIB PAJAK DAN KEMAMPUAN MANAJEMEN PEMERINTAHAN TERHADAP PENERIMAAN DAERAH SEKTOR PAJAK HOTEL DAN RESTORAN (Studi Pada Dispenda Kabupaten Kota di Provinsi Sumatera Selatan)
No full textPenelitian ini bertujuan untuk mengetahui dan menganalisi pengaruh efektivitas administrasi perpajakan, kepatuhan wajib pajak, dan kemampuan manajemen pemerintahan terhadap penerimaan daerah khususnya pada sektor pajak hotel dan restoran. Jenis penelitian ini adalah deskriptif (descriptive) yang merupakan survey terhadap 30 kecamatan dari 121 kecamatan yang ada pada 8 kabupaten kota di wilayah provinsi Sumatera Selatan. Pengumpulan data dilakukan dengan teknik survey menggunakan instrumen kuisioner serta dilengkapi dengan wawancara yang dilaksanakan mulai bulan April 2009 sampai dengan Juni 2009. analisis data untuk pengujian hipotesis menggunakan analisis regresi berganda dengan bantuan program SPSS. Hasil penelitian ini menunjukan bahwa ; efektivitas administrasi perpajakan pada 8 kabupaten kota di provinsi Sumatera Selatan sudah tergolong efektif, kepatuhan wajib pajak tergolong cukup patuh dan kemampuan manajemen pemerintahan pada daerah yang diteliti tergolong sudak baik. Sedangkan penerimaan daerah dari sektor pajak hotel dan restoran di sebagian kabupaten kota belum begitu optimal. Ketiga variabel penelitian secara bersama-sama maupun secara parsial berpengaruh signifikan positif terhadap penerimaan daerah pada sektor pajak hotel dan restoran di provinsi Sumatera Selatan. Kesimpulan statistik ini dianalisis lebih lanjut dengan memberikan solusi yang aplikatif. Kata kunci   ;   Efektivitas Administrasi Perpajakan, Kepatuhan Wajib Pajak, Kemampuan   Manajemen Pemerintahan, dan Penerimaan Daerah pada sektor Pajak Hotel dan Restoran
Local Government Financial Ability in Doing Regional Loans in The Covid-19 Pandemic Era
No full textThe purpose of this study was to determine the financial capacity of local governments in making regional loans in the era of the COVID-19 pandemic. The results of the study stated that regional revenue is a source of capital, which is collected and used to finance various regional development implementation activities. The method used is Structural Equation Modeling PLS, population of this research is carried out on local government organizations, namely related sub-units in the section of the Regional Secretariat, DPRD Secretariat, Inspectorate, Service and Agency in Musi Banyuasin Regency totaling 37 people. The results show that the financing of regional autonomy requires the ability of local governments to explore sources of revenue that are not dependent on the central government.
Keywords: Regional Finance; Regional Loans; Regional Revenue; Regional Development; Local Government
Tujuan penelitian ini untuk mengetahui kemampuan keuangan pemerintah daerah di dalam melakukan pinjaman daerah era pandemi covid-19. Hasil penelitian menyatakan bahwa penerimaan daerah merupakan sumber modal, yang dihimpun dan dimanfaatkan untuk membiayai berbagai kegiatan pelaksanaan pembangunan daerah. Metode yang digunakan yaitu Structural Equation Modeling PLS, populasi penelitian ini dilakukan pada Organisasi Pemerintah Daerah yaitu sub-sub unit terkait pada bagian dari Sekretariat Daerah, Sekretariat DPRD, Inspektorat, Dinas dan Badan di Kabupaten Musi banyuasin berjumlah 37 orang. Hasil penelitian menunjukan bahwa pembiayaan otonomi daerah menuntut adanya kemampuan pemerintah daerah untuk menggali sumber-sumber penerimaan yang tidak tergantung kepada pemerintah pusat.
Kata Kunci: Keuangan Daerah; Pinjaman Daerah; Pendapatan Daerah; Pembangunan Daerah; Pemerintah Daera
SISTEM DAN PROSEDUR AUDIT AKTIVA TETAP DAN PERSEDIAAN BARANG MILIK DAERAH
No full textCan be made to understand the system as a series of interrelated components, working together withima frame work of integrated stoges to achieve objectives previously set. Relationship with fixed assets andinventories, according to undang-undang no.22 of 1999 section 85 subsection (1) the property is used to servethe public interest can not be mortgages, and or transferable paragraph (2) the head area with the approval of partiament to esblish a decision on the letter (c) other legal action is to sell, pledge, denote swap and/or transfers autonomy necessary to implement the ability to monage fixed assets and inventories owned by the local area must have systems and procedures audit of fixed assets and inventory to realized some of the implementing regulations including government regulations republic of Indonesia No.105 of 2000 on the management and financial accountability area consisting of (a) the budget calculation (b) a momerandum of budget calculation (c) statement of cash flow (d) the balance sheet areas further in the explanation of article 38 letter (d/of the ring preparation of the balance sheet in accordance with governmental accounting standards in stages in accordance with condition of each area
Dampak Penerapan Pmk RI Nomor 122/pmk.010/2015 Terhadap Wajib Pajak Pemotong Pph Pasal 21/26 Di Wilayah Kerja Kpp Pratama Sekayu
No full textPajak merupakan sektor unggulan yang menjadi primadona bagi pendapatan negara dari tahun ke tahun yang terus meningkat. Pada tahun 2015 DJP menargetkan pendapatan dari sektor Pajak sebesar Rp. 1.294 Triliun atau 76,68% dari total Penerimaan APBN. Adanya Perubahan Tarif PTKP paling tidak akan berdampak juga pada penerimaan pendapatan negara. Tujuan penelitian ini adalah untuk mengetahui bagaimana dampak dan mekanisme setelah penerapan PMK RI Nomor 122/PMK.010/2015 terhadap wajib pajak pemotong PPh Pasal 21/26 di wilayah kerja KPP Pratama Sekayu.dari data yang di dapatkan pada penelitian yang dilakukan penulis diketahui bahwa terdapat 5.147 wajib pajak pemotong PPh Pasal 21/26 yang terdaftar dan hanya 1.082 wajib pajak yang menyampaikan SPT PPh pasal 21/26 dan telah terjadi penurunan PPh pasal 21/26 pada tahun 2015
EFEKTIFITAS ADMINISTRASI PERPAJAKAN, KEPATUHAN WAJIB PAJAK DAN KEMAMPUAN MANAJEMEN PEMERINTAHAN TERHADAP PENERIMAAN DAERAH SEKTOR PAJAK HOTEL DAN RESTORAN (Studi Pada Dispenda Kabupaten Kota di Provinsi Sumatera Selatan)
No full textThe purpose of this research is to know and analyze the influence of taxadministration effectivity, taxpayer compliance, and government managementcapability on local revenue especially hotel and restaurant tax. By using thedescriptive method, this research surveyed 30 sub district from 121 sub district on 8regency in South Sumatera Province. The quisionnaire was used as researchinstrument supported by interview and documentation, and had been data collectedfromApril 2009 until June 2009. data analysis to test the hypothesis is multipleregression analysis by exercising software SPSS. The result of this research showsthat tax administration effectivity had been done effectively,tax payer compliance isgood and compliance and government management capability is capable on localrevenue especially hotel and restaurant tax. But not for local tax revenue that didnot goes as the expected. Simultaneously and partially the tax administrationeffectivity, taxpayer compliance, and government management capability havepositive and significant effect on the local tax revenue especially on hotel andrestaurant sector. This statistical conclusions had been interpreted in applicativesolution
THE ROLE OF STRESS ACCOUNTING 0N AN ORGANIZATION: AT UNIVERSITIES IN SUMATRA AND JAVA
No full texthttps://tianjindaxuexuebao.com/details.php?id=DOI:10.17605/OSF.IO/9RBE
Hydroporus kraatzii Schaum 1868
No full text<i>Hydroporus kraatzii</i> Schaum, 1868 <p> <i>Hydroporus kraatzii</i> Schaum, 1868 in KRAATZ (1868: 384) (original description).</p> <p> <i>Hydroporus kraatzii</i> Schaum, 1868 in SCHAUM & KIESENWETTER (1868: 66), <b>syn. nov.</b> (objective junior synonym and primary homonym, preoccupied by <i>H. kraatzii</i> Schaum, 1868 in KRAATZ (1868: 384); synonymy personally communicated by A. N. Nilsson, Umeå, Sweden).</p> <p> <i>Hydroporus kraatzii</i> Schaum, 1868 in SCHAUM & KIESENWETTER (1868: 66): SHARP (1882: 481) – NILSSON & HOLMEN (1995: 67) – NILSSON (2009a: 146).</p> <p> <i>Hydroporus kraatzi</i> Kiesenwetter, 1868: GEMMINGER & HAROLD (1868: 435) (incorrect authorship, referring to <i>H. kraatzii</i> Schaum, 1868 in SCHAUM & KIESENWETTER (1868)).</p> <p> <i>Hydroporus kraatzi</i> Schaum, 1868: ZIMMERMANN (1919: 169, 1920: 88, 1931: 153). – SCHAEFLEIN (1971: 38).</p> <p> <i>Hydroporus hedwigi</i> Reitter, 1897: 45: ZIMMERMANN (1919: 169) (synonymy with <i>H. kraatzii</i>). – NILSSON (2007: 51).</p> <p> <i>Hydroporus hedwigae</i> Schenkling, 1917: 52 (unjustified emendation of <i>H. hedwigi</i> Reitter): NILSSON (2007: 51) (synonymy).</p> <p> <b>Type locality.</b> Poland, ‘ Glatzer Schneeberg’ [‘Schneeberg’ = ‘snow mountain’; this mountain is called Králický Sněžník in Czech and Śnieżnik Kłodzki in Polish]. The border between the Czech Republic and Poland runs exactly across the peak of the mountain. The co-ordinates of the ‘ Glatzer Schneeberg’ are given in Wikipedia (access January 2009) as 50.201N 16.849E. According to KRAATZ (1968: 384), Kraatz himself collected at least some specimens on the northern slope of the ‘Glatzer Schneeberg’. It is therefore more likely that the type locality is in Poland and not in the Czech Republic.</p> <p> <b>Type material.</b> LECTOTYPE (by present designation): J, a small rectangular dark blue label, ‘Type’ [hw Cl. Müller], ‘Glatzer Schneebg’ [hw Cl. Müller], ‘Type von Hydr. Kraatzi Schaum’ [red, hw?], ‘ Lectotype, Hydroporus kraatzii Schaum, 1868, des. H. Fery 2009 ’ [red, printed] (ZSM).</p> <p> <b>Notes on the type material.</b> According to HORN et al. (1990: 345) and SCHERER (1982: 60), at least parts of Schaum’s Hydroporinae came ‘via E. A. H. v. Kiesenwetter, via Cl. Müller’ to the ZSM in 1905. It is known from other Schaum’s types that at least some of them were provided with a small rectangular dark blue label and/or that Clemens Müller, owing to his knowledge about the origin of the specimens, added labels in his own handwriting (see FERY 1992a: 67, 1992b: 119, 1992c: 343, 351; FERY et al. 1996: 315; FERY & BRANCUCCI 1997: 247). Thus, I have no doubt that the designated lectotype is a (former) syntype of <i>H. kraatzii</i> Schaum, 1868.</p> <p> HORION (1941: 393) reported that ‘types’ should be stored in the Deutsches Entomologisches Institut (DEI). However, DÖBLER (1976) did not list any types of <i>H. kraatzii</i> in the collections of the DEI and I have not been able to find such specimens during several visits at that institute.</p> <p> The first publication of the name <i>Hydroporus kraatzii</i> (KRAATZ 1868: 384) cites the species as ‘ <i>Hydroporus Kraatzii</i> Schaum n. sp. in litt.’ Although the author of that work is Kraatz, the authorship of the taxon must be assigned to Schaum because he is cited as the author. In addition, the taxon was described by Schaum a second time in SCHAUM & KIESENWETTER (1868: 66) (compare Article 50.1.1 including the Example in ICZN 1999).</p>Published as part of <i>Fery, Hans, 2009, New species of the Hydroporus longulus-group from Iran, Armenia and Turkey with a synopsis of the group (Coleoptera: Dytiscidae), pp. 529-558 in Acta Entomologica Musei Nationalis Pragae 49 (2)</i> on pages 550-551, DOI: <a href="http://zenodo.org/record/5320178">10.5281/zenodo.5320178</a>
- …
