32 research outputs found
PERBANDINGAN KELENGKAPAN PENGUNGKAPAN WAJIB LAPORAN KEUANGAN KOPERASI DI KABUPATEN OKU TAHUN 2008 DENGAN 2009
Full text linkThis study aims to determine completeness level and differences incompleteness of financial statements mandatory disclosure of KPRI(government employee cooperation) at District of OKU in 2008 and 2009.This study uses purposive sampling method with requirement thosecooperations submit RAT (annual member meeting) report to theDepartment of Industry at OKU district. RAT reports of KPRI for 2008 and2009 available in the Department of Industry amount to 15 (fifteen) units.The variable in this study is the completeness level of mandatory disclosureof KPRI financial statements at Department of Industry in 2008 to 2009which is based on criteria as follows: Balance Sheet which includes currentassets, long-term investments, fixed assets, other assets , current liabilities,long-term liabilities, and equity; Calculation of operation results thatincludes participation of members, revenues from non-members, andoperating expenses; Cash flow statement includes cash flows from operatingactivities, cash flows from investing activities, and cash flow from financingactivities; Member economic promotion report which includes economicbenefits from the purchase/procurement of shared services, economicbenefits of joint management, economic benefits from saving and loan viacooperation, and economic benefits in the form of SHU; Notes to thefinancial statements includes the accounting treatment, and disclosure ofother information. Data collection methods used in this study areobservation, documentation, and interview. The analytical method used isdescriptive percentage.The result of this study shows that the average completeness level offinancial statements mandatory disclosure of cooperation listed inDepartment of Industry at OKU Regency in 2008 is only 29.84%, and in2009 is 35.30%. In 2008, the highest disclosure of items in the category of2saving and loan cooperation is Wahana Niaga cooperation at 39.34% andthe lowest is Bappeda cooperation of 16.39%. The highest Disclosure ofitems in the category of saving and loan cooperation and multi purposecooperation (Waserda) is Tunas Baru cooperation of 40.98% and the lowestis 21.31% which is Melati cooperation. In 2009, the highest disclosure ofitems in the category of saving and loan cooperation is Bina Sejahteracooperation at 40.98% and the lowest is 19.67% which is Bappedacooperation. For the category of saving and loan and multi purposecooperation, the highest disclosure is 47.54% (Sumber Gizi cooperation)and the lowest is Melati cooperation of 26.23%.Result also shows that differences in the level of disclosure completenessare caused by the disclosure of components and items which is based solelyon the performing activities and lack of information and insight inexpressing the items in Financial Statements. In addition, the cooperationswhich are financially strong and audited by Public Accounting Firm (KAP)will disclose more information than those of financially weak and notaudited by KAP cooperations.Keywords: Mandatory Disclosure, Government Employee Cooperation (KPRI),SFAS No. 27 year 200
PENGARUH KONSERVATISME AKUNTANSI DAN INTENSITAS MODAL TERHADAP PENGHINDARAN PAJAK (Studi Kasus Perusahaan Manufaktur Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2021)
Full text link ABSTRACT The purpose of this study was to determine the effect of accounting conservatism and capital intensity on tax avoidance (a case study of manufacturing companies in the food and beverage sub-sector listed on the Indonesian stock exchange in 2018-2021) partially and simultaneously. This type of research is descriptive quantitative research and is conducted using secondary data. The data analysis technique used is Panel Data Regression Test. Taken together, the variables of accounting conservatism and intensity have no significant effect on the tax avoidance decisions of manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange in 2018-2021. The right estimation model used in this study is the random effect model where the coefficient of determination is 0.065819. this means that 6.58% percentage of tax avoidance decisions in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2018-2021 can be explained by accounting conservatism and capital intensity variables while the remaining 93.42% is explained by other variables outside of this study. . The implication of this study is that tax evasion by companies can affect government tax revenues so that it has an impact on national economic income. Keywords : Tax Avoidance, Capital Intensity, Accounting Conservatism, Manufacturing Company, Food and Beverage.  ABSTRAK Tujuan penelitian ini adalah untuk mengetahui pengaruh koservatisme akuntansi dan intensitas modal terhadap penghindaran pajak (studi kasus perusahaan manufaktur sub sektor makanan dan minuman yang terdapat di bursa efek Indonesia tahun 2018-2021) secara parsial dan simultan. Jenis penelitian ini adalah penelitian deskriptif kuantitatif dan dilakukan dengan menggunakan data sekunder. Teknik analisis data yang digunakan yaitu Uji Regresi Data Panel. Secara bersama-sama variabel konservatisme akuntansi dan intensitas modal tidak berpengaruh signifikan terhadap Keputusan penghindaran pajak perusahaan manufaktur sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia tahun 2018-2021. Model estimasi yang tepat digunakan dalam penelitian ini adalah model random effect dimana hasil koefisien determinasi sebesar 0.065819. hal ini berarti bahwa 6.58% persentase keputusan penghindaran pajak pada perusahaan manufaktur sub sektor makanan dan minuman yang terdaftar di BEI tahun 2018-2021 dapat dijelaskan oleh variabel konservatisme akuntansi dan intensitas modal Sedangkan sisanya 93.42% dijelaskan oleh variabel lain diluar penelitian ini. Implikasi dari penelitian ini bahwa penghindaran pajak yang dilakukan oleh perusahaan dapat mempengaruhi penerimaan pajak pemerintah sehingga berakibat pada pendapatan ekonomi nasional.Kata Kunci : Penghindaran Pajak, Intensitas Modal, Konservatisme Akuntansi, Perusahaan Manufaktur,Makanan dan Minuma
Analisis Faktor-faktor yang Mempengaruhi Kualitas Pengelolaan Barang Milik Daerah pada Organisasi Perangkat Daerah (OPD) di Lingkungan Pemerintah Kabupaten Ogan Komering Ulu
Full text linkThis research aims to analyze the factors that influence the quality of management of regional property. The research uses quantitative descriptive methods using multiple linear regression to critically analyze factors that are thought to influence the quality of management of regional property within the Ogan Komering Ulu (OKU) Regency government environment. The results of this research show that simultaneously and partially the variables of apparatus quality, regulatory compliance and management information systems have a positive effect on the quality of management of regional property in the regional government of Ogan Komering Ulu Regency
PERANCANGAN PLATFORM INKUBATOR BISNIS SEBAGAI UPAYA PENINGKATAN KOMPETENSI PELAKU UMKM UNTUK MENGGERAKAN PEREKONOMIAN INDONESIA
No full textAbstractThe role of MSMEs is very large in the Indonesian economy, the contribution of MSMEs is 97% of the workforce and 61.9% of the contribution to the Gross Domestic Product (GDP). However, MSMEs in Indonesia still faces several challenges to developing and improving their business. The Indonesian government implemented stimulus in dealing with and controlling the effects of the Covid-19 pandemic and was effective when compared to other countries. In 2021, Indonesia\u27s real GDP index has reached pre-pandemic conditions at the level of 101.5, while neighboring countries namely Malaysia are at the level of 96.4, the Philippines are at the level of 95.5 and Thailand is still at the level of 94.4. The purpose of this research is to design a Business Incubator Platform in an effort to increase the competency of MSME players through a business incubator. If the competence of MSME players matches current needs, it is hoped that Indonesian MSMEs will be able to compete and improve the Indonesian economy. The method used in this study is the Waterfall Model. While the stages carried out in this method are the stages of system requirements analysis, design, implementation, and system maintenance. While system testing uses the Black Box testing model which focuses on system functionality. The result of this research is an Incubator Platform that can be used by MSME players to improve their business competence. To join this platform, UMKM players register through the platform, after being verified by the admin team, MSME players can use the features that have been provided
Analisis Nilai Perjuangan Sosial Tokoh Utama dalam Novel Hang Perkasa Karya Afrizal Cik
Full text linkThis research aims to analyze the intrinsic elements and values of social struggle
contained in the novel Hang Perkasa by Afrizal Cik. The main topic of discussion in
this research is how the structural study of the novel Hang Perkasa includes themes,
characters and characterization, plot, setting and point of view as well as the value of
struggle contained in the novel. The approach used in analyzing this study is a structural
study and literary sociology by looking at the sociological essence of the work. This
research uses a descriptive qualitative method that focuses on novel texts as primary
data sources and other research reports as secondary sources. The text symptoms
reviewed are related to what the main character does for the common good in family
and social life towards wise values and are based on Malay philosophy. The results of
this research describe the structure of the novel Hang Perkasa as follows: the main
character is played by Hang Perkasa eyebrows Panglima Hitam. There are five
protagonists and one antagonist. The plot used by the author in the novel Hang Perkasa
is a progressive plot with the peak of the story's conflict occurring when the main
character is slandered by the antagonist and then imprisoned. Setting: Pulau Manggung
Village, Kuala Malaka, Bandar Malaka, Tanjung Jati, Tanjung Pulau Merbau or
Kampung Centai. Time setting: end of the month of Safar, tenth day, and one night.
Social setting: place of study, palace circles, villagers or Kuala Panggung village. The
point of view contained in the novel Hang Perkasa is an omniscient third person
perspective which is represented by the author through a character named Hang
Perkasa, the mighty Black Panglima Ali eyebrows. In fighting for social values in
social life from when we were young to having a family. The values of this struggle
are summarized in willingness to sacrifice, unity, respect, patience and a spirit of never
giving up, as well as good cooperation.90 HalamanSkripsi Sarjan
Influence of Knowledge Management and Innovation on Organizational Performance Enhancement
No full textPurpose: The purpose of this study is to analyze the effect of knowledge management on organizational performance with innovation as a mediating variable. This research aims to understand how effectively managing knowledge can foster innovation and ultimately enhance performance within healthcare organizations.
Research Methodology: This study employs a quantitative approach, with data collected from 100 employees at the Tanjung Agung Health Center. The sample was selected using the Slovin formula to ensure representativeness. Data were gathered through structured questionnaires and analyzed using SPSS software to test the relationships between knowledge management, innovation, and organizational performance.
Results: The results show that knowledge management significantly and positively affects both innovation and organizational performance. Furthermore, innovation functions as a mediating variable, meaning that better knowledge management leads to increased innovation, which subsequently improves organizational performance. These findings are particularly evident among employees at Tanjung Agung Health Center, suggesting the critical role of internal knowledge systems in driving institutional success.
Conclusion: The study concludes that effective knowledge management is essential in fostering innovation, which plays a key role in enhancing organizational performance. Promoting a culture of knowledge sharing and learning can yield long-term benefits for institutional development.
Limitation: The research was limited to a single health center and focused only on two variables, which restricts the generalizability of the findings across different settings or sectors.
Contribution: This study provides valuable insights into how innovation strengthens the link between knowledge management and performance, offering a strategic direction for organizational improvement, especially in healthcare settings
KEMAMPUAN MENYIMAK WACANA DESKRIPSI SISWA KELAS V SD ALKHAIRAAT I PALU
Full text linkThe purpose of this study is (1) To describe the ability of Grade V students of SD Alkhairaat I Palu in listening to description discourse. (2) To describe the factors that become obstacles and solutions in the implementation of listening to the discourse description of the fifth grade students of SD Alkhairaat I Palu. The author chose the title of this research because listening learning is a very important skill to improve students' reasoning power in all fields of study, especially in the area of Indonesian Language studies. This study uses a descriptive method with data collection techniques of observation, interviews, recorders, questionnaires and evaluations, the final results of the researchers showed that the average value of 82 students obtained grade V SD Alkhairaat I Palu in listening to the discourse description including the category category of grades is quite goo
Inklusi Keuangan Dan Profitabilitas Bank Studi Time Series PT Bank Central Asia Tbk Periode 1995-2024
No full textTujuan Penelitian Untuk Mengetahui Pengaruh Inklusi Keuangan Terhadap Profitabilitas Pada Pengaruh Inklusi Keuangan Terhadap Profitabilitas Pada PT Bank Central Asia Tbk Periode 1995-2024. Metode Analisis Yang Digunakan Adalah Regresi Linear Berganda dengan bantuan software yaitu IBM SPSS Statistic 27. Data yang digunakan adalah data sekunder berupa laporan keuangan yang diperoleh dari Website Resmi PT Bank Central Asia Tbk. hasil penelitian menunjukan secara Secara Simultan Jumlah Atm, Jumlah Cabang, Bank Size Dan Inflasi Berpengaruh Positif Terhadap Return On Asset (ROA).Sedangkan Hasil Pengujian Secara Parsial Di Peroleh Hasil Jumlah Atm, Jumlah Cabang, Dan Bank Size Tidak Berpengaruh Terhadap Return On Asset (ROA), Sedangkan Inflasi Berpengaruh Negatif Signifikan Terhadap Return On Asset (ROA). Nilai Koefisien Determinasi (Adjusted R2) Sebesar 0,912 Menunjukkan Bahwa Jumlah Atm, Jumlah Cabang, Bank Size, Dan Inflasi Berkontribusi 91,% Terhadap Variasi Return On Asset (ROA), Sedangkan 9% Sisanya Dipengaruhi Oleh Faktor Lain Seperti Jumlah Rekening Simpanan, Jumlah Rekening Pinjaman, Dan Jumlah Pinjaman. Penelitian ini memberikan implikasi bahwa perluasan inklusi keuangan melalui peningkatan jumlah ATM dan kantor cabang tidak selalu berdampak langsung terhadap peningkatan profitabilitas. Hasil penelitian menunjukkan bahwa inflasi berpengaruh negatif signifikan terhadap Return on Assets (ROA), sehingga menegaskan pentingnya pengelolaan risiko makroekonomi. Penelitian ini berkontribusi dalam memperkaya literatur tentang hubungan inklusi keuangan dan profitabilitas perbankan, serta menjadi bahan pertimbangan strategis bagi manajemen bank dalam mengoptimalkan layanan digital dan efisiensi pengelolaan ase
Pengaruh Kompensasi Non Finansial terhadap Kepuasan Kerja dan Dampaknya terhadap Kinerja Karyawan UNIVERSITAS Baturaja
No full textPurpose: The writing of research aimed to give analysys regarding the impact of non-financial compensation on job satisfaction and its effect on the performance of Baturaja University.Methodology: This study used a quantitative method. Data was collected by creating a research instrument that was distributed to 53 employees of Baturaja University as the research sample and analyzed using path analysisResults: The results of the study show that there is a significant effect of non-financial compensation on employee performance through the mediation of the job satisfaction variableConclusions: Non-financial compensation significantly affects employee job satisfaction and performance at Universitas Baturaja, with job satisfaction acting as a mediator. The management should improve non-financial compensation to enhance employee performance.Limitations: This study has limitations in terms of the sample, which is restricted to employees with a tenure of 3 years after being appointed as permanent employees, totaling 53 people. It is hoped that the sample size and other independent factors can be expanded for future research. Variables such as the work environment, leadership, career development, and other related topics may also influence the improvement of employee performance.Contribution: As additional information to expand knowledge, it can also be used as a reference for researchers who will conduct similar studies in the future. Furthermore, it can provide input or contribute ideas to the University in improving employee performance through satisfaction indicators, so that employee performance becomes better and aligns with the University's Vision and Mission
THE EFFECT OF AUDITOR ETHICS, AUDITOR EXPERIENCES, INTEGRITY, AND PERSONAL CHARACTERISTIC IN AUDIT QUALITY (Empirical Study at the Public Accounting Firms in Padang)
Full text linkAbstract
This study was conducted with the aim of knowing, analyzing and obtaining empirical evidence about auditor ethics, auditor experience, integrity, and auditor personal character on the audit quality of auditors in public accounting firms in the city of Padang. The number of samples in this study were 24 auditors from several public accounting firms in Padang, the data were processed using the Statistical Package for Social Sciences (SPSS) version 22. The method of data collection was a survey method using a questionnaire that was given directly to the auditor and returned to the author. The results of the analysis conclude that auditor ethics does not have a positive effect on audit quality, but in this study, auditor experience, integrity, and personal character of auditors have a positive effect on audit quality.
Keywords: Auditor Ethics, Auditor Experience, Integrity, and Personal Characteristic on Audit Quality
