98 research outputs found
The Effect of COD and Pay Later on Consumptive Behavior Mediated by the Lifestyle of UIN Student Mahmud Yunus Batusangkar
No full textBackground. The facilities provided by the marketplace make the consumptive behavior of UIN Mahmud Yunus Batusangkar students very sharp, this is seen in terms of their lifestyle, with the ease of online shopping such as using the COD and Pay Later systems.Purpose. To see the extent of the consumptive behavior of UIN Mahmud Yunus Batusangkar students in online transactions,Method. The method used is with path analysis, using smartPLS4. Samples are taken based on several criteria.Results. The results obtained from this study show that COD affects consumptive behavior, later affects consumptive behavior, and lifestyle affects consumptive behavior. COD mediated by lifestyle affects consumptive behavior, and pay later mediated by lifestyle affects consumptive behavior.Conclusion. All hypotheses presented were answered, all variable X (COD, Pay later) had a significant effect on variable Y (consumptive behavior), and the hypothesis answered that the moderation variable (lifestyle) directly affects variable Y (consumptive behavior)
analysis of Fixed Asset Management at the Regional Financial Board (BKD) of Tanah Datar district
No full textFixed assets are tangible assets that have a useful life of more than 12 (twelve) months to be used in government activities or utilized by the general Regional asset management is part of regional financial management covering all activities covering needs planning and budgeting, procurement, use, utilization, security and maintenance, appraisal, transfer, destruction, write-off, administration, and development, supervision and control. The management of fixed assets at the Regional Financial Board (BKD) of Tanah Datar Regency needs to be carried out properly and optimally in order to achieve good fixed asset management. The Tanah Datar Regency Regional Financial Board has several obstacles in carrying out administration, namely in carrying out capital expenditures related to fixed assets because in that year the Tanah Datar Regency Regional Financial Board did not record the time the capital expenditure process occurred. The purpose of this study was to find out whether the management of fixed assets is in accordance with Permendagri No.19 of 2016 at the Regional Financial Board (BKD) of Tanah Datar Regency. The type of research that the researchers did was field research with a qualitative approach. The data sources that researchers use are primary data sources and secondary data sources. Data collection techniques used are interviews and documentation. The results of the research conducted by the author can be concluded that the management of fixed assets carried out by the Regional Finance Agency (BKD) of Tanah Datar Regency as a whole has been carried out properly and is in accordance with Permendagri No.19 of 2016.Keywords: Asset, Fixed Asset, Managemen
: in dossier " Edmond Amran El Maleh "
No full textExamining the articulation between reading and writing and the way it is built into Edmond Amran El Maleh's fictional texture enables us to discern the subtle links between the texts that most impressed the author. In particular, the reading of Walter Benjamin's works appears as a source of inspiration that enables us to better understand a tangle of borrowings underlying a certain homogeneity in the development of El Maleh's writing. Establishing this link between the two authors allows us to re-read El Maleh's works as an extension of Benjamin's thought, as a carrying out of allegoric writing, inducing a particular connection to speech, history and art.Interroger l'articulation lecture-écriture et la manière dont elle s'inscrit dans le tissu fictionnel d'Edmond Amran El Maleh permet de discerner les enchevêtrements subtils entre les textes qui ont le plus marqué cet écrivain. Mais s'il est une lecture qui donne une certaine homogénéité à cet entrelacs de paroles rapportées et qui permet de mieux saisir le cheminement de l'écriture maléhienne, c'est bien celle de Walter Benjamin. Ce rapprochement autorise à relire les écrits d'El Maleh dans le prolongement de la pensée de Benjamin, comme une mise en oeuvre de l'écriture allégorique induisant un rapport particulier au langage, à l'histoire et à l'art
Essaouira d’Edmond Amran El Maleh ou la ville immortelle
No full textRésumé
Dans sa quête d’identité, Edmond Amran El Maleh fait de son écriture une plaidoirie pour sa ville natale, Essaouira. Il trace l’itinéraire des lieux immémoriaux et millénaires qui avaient constitués le périple d’un passé glorieux des juifs du Maroc. A travers le voyage qui constitue la matrice de son œuvre littéraire et critique, l’auteur fait d’Essaouira l’image-refuge par laquelle les Juifs marocains se permettent d’échapper au silence et à la mort.
Mots- clés : identité- Essaouira-le voyage- ancestrale- refuge.
Abstract
In his quest for identity, Edmond Amran El Maleh makes his writing a plea on his ancestral city, Essaouira. It traces the route of the immemorial and millennia-old places which had constituted the journey of a glorious past of the Jews of Morocco. Through the journey which constitutes the matrix of his literary and critical work, the author makes Essaouira the dazzling center of his recreation and his imagination, and the image-refuge by which Moroccan Jews allow themselves to escape the silence and to death.
Keywords: identity- Essaouira-the journey- ancestral- refuge
Politik Santri As’adiyah Sengkang Pada Pemilihan Kepala Daerah di Kabupaten Wajo Periode 2019-2024
No full textHasil penelitian ini menunjukkan bahwa pilkada yang dilakukan di Kabupaten Wajo terkhusus di pondok pesantren As’adiyah Sengkang calon kandidat bupati harus memiliki positioning politik. Adapun Positioning politik
calon kandidat Bupati dan Wakil Bupati Wajo periode 2019-2024 yaitu Amran Mahmud (Calon Bupati Wajo nomor urut 01) dengan K.H Anwar Sadat (Calon Wakil Bupati nomor urut 02) ada tiga faktor utama yaitu figur kandidat, VisiMisi, dan janji politik. Figur seorang Amran Mahmud yaitu merakyat, santun, ramah, mempunyai ilmu agama yang tinggi dan berpengalaman dalam berorganisasi, sedangkan figur seorang K.H Anwar Sadat yaitu Baik, mempunyai ilmu agama yang tinggi, berpendidikan, berkualitas dan berani. Adapun visi misi Amran Mahmud yaitu ingin menjadikan Wajo mempunyai pemerintahan yang bersih, dan religius menuju Wajo sejahtera, berdaya saing, dan terdepan. Sedangkan visi-misi K.H Anwar Sadat ingin menjadikan Wajo makin baik, makin
maju menuju wajo yang luar biasa. Adapun point yang terakhir yaitu janji politik, calon kandidat nomor urut 01 akan memberikan beasiswa yang berprestasi bagi santri yang mempunyai prestasi untuk melanjutkan pendidikannya ke jenjang yang lebih tinggi, sedangkan kandidat nomor urut 02 menjanjikan akan melakukan pembangunan di pesantren As.adiyah Sengkang
THE THE INFLUENCE OF ENVIRONMENTAL PERFORMANCE AND CARBON ACCOUNTING DISCLOSURE ON PROFITABILITY (CASE STUDY OF COMPANIES LISTED ON THE IDX IN THE INDUSTRIAL SECTOR 2021-2024)
No full textThis research is motivated by increasing attention to the environmental impact of industrial sector activities, particularly carbon emissions, and their impact on corporate profitability. The objective of this study is to examine the influence of environmental performance and accounting carbon disclosure on the profitability of industrial sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. The study uses a quantitative approach utilizing secondary data obtained through documentation of annual reports and company sustainability reports. The results of statistical analysis indicate that environmental-related practices demonstrate a measurable association with corporate financial performance, although the contribution of each variable differs in magnitude and significance. The findings suggest that strong environmental performance and effective carbon management practices may function as strategic signals that enhance investor perception and corporate value. Therefore, integrating environmental policies into corporate business strategies is essential for supporting long-term financial sustainability within the industrial sector
ANALISIS PENERAPAN SISTEM TRANSAKSI NON TUNAI (TNT) PADA DINAS LINGKUNGAN HIDUP KOTA PARIAMAN
No full textThis research is a descriptive analysis of qualitative research against the application of Transaction analysis non cash (TNT) at the environmental agency  of Pariaman. The purpose of this research is to know how the application of the System transactions are Non cash and knowing the constraints faced in the implementation of Non cash transaction system at the service of the Environment Pariaman. In this study using data collection techniques by means of observation, documentation, and interviews are then analyzed and interpreted from the data obtained by using a descriptive analysis method. The results of this research to show that the execution of the transaction system Non cash At the environmental agency of Pariaman has sought to carry out the transaction of non cash in accordance with the applicable rules and the constraints faced in the implementation of the Non cash transaction system in the Pariaman City Environmental Agency is about a lack of socialization about the use of the Nagari Cash Management Application, the internet network that are not yet adequate, and there are still those who are less advance in respect of the operation technology also the system is still not perfect
Analisis Efektivitas Penerimaan Retribusi Pengujian Kendaraan Bermotor Dan Kontribusinya Dalam Meningkatkan Pendapatan Asli Daerah Di Kabupaten Dharmasraya
No full textThe purpose of this study is to determine the level of effectiveness of motor vehicle testing retribution receipts and their contribution to increasing local revenue (PAD) in Dharmasraya district. This research uses descriptive methods with quantitative approaches, data collection techniques through interviews and documentation. The data analysis method used refers to the theory and formula for effectiveness and contribution. The results of this study show that the effectiveness of the acceptance of motor vehicle testing levies from 2016-2020 fluctuated or fluctuated. In 2016 the criteria for effectiveness were less effective, and in 2017 the criteria for effectiveness were quite effective, and in 2018 the criteria for effectiveness were quite effective, and in 2019 has ineffective effectiveness criteria. And in 2020 it has very effective effectiveness criteria. and the contribution of motor vehicle testing levies to local revenue In Dharmasraya Regency, the contribution levels from 2016-2020 are all classified as very less contributing, because from 2016-2020 the percentage of contribution to motor vehicle testing levies is below 10%. In 2016 the percentage of contribution was 0.41%, in 2017 it was 0.36%, in 2018 it was 0.43%, in 2019 it was 0.38% and in 2020 the percentage contribution was 0.39%
AN AN AUDIT IMPLEMENTATION PROCEDURES FOR ACCOUNT RECEIVABLE AT PT XYZ BY YANISWAR PUBLIC ACCOUNTANT AND PARTNER
No full textThis study aims to analyze the procedures for auditing accounts receivable at PT XYZ conducted by KAP Yaniswar and Rekan Pekanbaru, with particular emphasis on compliance with Auditing Standards (SA) 300, SA 315, SA 320, SA 330, and SA 505. The research employs a descriptive qualitative approach using interviews, observations, and documentation techniques. The findings indicate that the audit process was carried out systematically, encompassing audit planning, risk assessment, substantive testing, and external confirmation, and was supported by a layered audit quality control system involving review by junior auditors, supervisors, and audit partners. Although the overall implementation of the audit procedures complied with the applicable Auditing Standards and provided reasonable assurance regarding the fairness of accounts receivable balances, this study identifies certain limitations, particularly in the depth of risk analysis and the suboptimal response rate to external confirmations. Therefore, this study recommends strengthening the risk-based audit approach and enhancing the effectiveness of external confirmation procedures to improve audit quality, especially within small and medium-sized public accounting firms
ANALISIS KINERJA PEMUNGUTAN PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN DI NAGARI PANINJAUAN
No full textPokok permasalahan dalam penelitian ini adalah bagaimana kinerja pemungutan pajak bumi dan bangunan perdesaan dan perkotaan di Nagari Paninjauan, serta kendala atau rintangan kinerja yang dihadapi kolektor pajak dalam pemungutan Pajak Bumi dan Bangunan Perdesaan dan Perkotaan di Nagari Paninjauan. Tujuan penelitian ini adalah Untuk mengetahui kendala atau rintangan kinerja yang dihadapi Kolektor Pajak dalam pemungutan Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2), dan menganalisis bagaimana Kinerja Pemungutan Pajak Bumi Dan Bangunan Perdesaan Dan Perkotaan di Nagari Paninjauan. Jenis penelitian yang penulis gunakan adalah penelitian lapangan dengan metode kualitatif. Teknik pengumpulan data yang digunakan adalah melalui wawancara dan dokumentasi. Teknis analisis data yang dilakukan secara deskriptif kualitatif, kemudian diuraikan serta melakukan klasifikasi terhadap aspek masalah tertentu dan memaparkan melalui kalimat yang efektif. Hasil penelitian menunjukkan bahwa kinerja petugas dalam pelaksanaan pemungutan pajak bumi dan bangunan perdesaan dan perkotaan di Nagari Paninjauan belum dilaksanakan secara efektif dimana masih terdapat petugas pemungut pajak yang belum dapat melaksanakan tugasnya dengan maksimal, belum jelasnya jadwal pemungutan pajak bumi dan bangunan yang dilakukan oleh petugas pajak, petugas pajak sering menunda dalam penyebaran SPPT, kurangnya sosialisasi yang dilakukan petugas pajak terkait kepemilikan data tanah, kurangnya pengetahuan mengenai pajak dari pihak wajib pajak maupun petugas pajak
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