573 research outputs found
Development of reliability and probabilistic safety assessment program RiskA
No full textAbstractPSA (probabilistic safety assessment) software, the indispensable tool in nuclear safety assessment, has been widely used. An integrated reliability and PSA program named RiskA has been developed by FDS Team. RiskA supplies several standard PSA modules including fault tree analysis, event tree analysis, uncertainty analysis, failure mode and effect analysis and reliability database, etc. RiskA has several advanced features such as extensible framework, fast fault tree analysis, multiple models formats support and web-based co-modeling. Not only the overview of the architecture and basic functions of RiskA, but also the challenges and solutions in the development procedure of RiskA were introduced. The comparison between RiskA and other popular PSA codes has demonstrated that the calculation and analysis of RiskA is more accurate and efficient. Based on the development of this code package, many applications of safety and reliability analysis of some research reactors and nuclear power plants were performed
The Analysis of Good Corporate Governance, Corporate Social Responsibility and, Firm Size Toward Firm Value
No full textThis research aims to analyze the effect of good corporate governance, corporate social responsibility, and the firm size towards the firm value. The population was banking firms listed in Indonesia Stock Exchange period 2015-2018. Samples used were 28 firms. The analysis method used multiple linear regression. The research results show that managerial ownership does not have effect towards the firm value. Institutional ownership and firm size have positive effect towards the firm value. Corporate social responsibility has negative effect towards the company value
Factors that Influence Taxpayer Compliance with information Knowledge Technology as a Moderating Variable
No full textThis research examines how accounting processes, attitudes toward tax incentives, and knowledge of tax laws affect taxpayer compliance. Analyzing information technology knowledge can help to minimize the impact of accounting procedures and tax law knowledge on taxpayer compliance. The participants in this research are the registered KPP Pratama Pekanbaru Senapelan culinary MSME taxpayers. 397 respondents were selected as samples using the purposive sampling technique and primary data. SEM-Partial Least Square is the analytical method used is SEM-Partial Least Square (PLS). According to the study's findings, accounting procedures help ensure that taxpayers comply with the law. Tax incentives help taxpayer compliance in a beneficial way. There is no connection between tax law comprehension and taxpayer compliance. The link between accounting procedures and taxpayer compliance can be moderated by having a solid understanding of information technology. The relationship between tax incentive views and compliance by taxpayers can be moderated by knowledge of information technology. The relationship between comprehending tax laws and taxpayer compliance cannot be moderated by information technology knowledge
Percepatan pendapatan petani sawit melalui peningkatan kinerja pemasaran dan strategi bersaing
No full textThe oil palm business is one of the businesses that can help the country's economy and help improve people's welfare. The effectiveness of SME business performance is influenced by training, organizing, utilization, and development. The target community is SMEs in Lebuh Lurus village, Inuman Kuantan Singingi sub-district. Increased marketing performance and competitive strategies can be applied to oil palm farmers with training and skill mentoring. This activity is carried out by direct counseling/discussion, discussion, and question and answer. The implementation of this activity is divided into several stages, including preparation, counseling and assistance, evaluation, and discussion. Competitive advantage, competitive intelligence, cross-functional working relationships as solutions to improving marketing performance in oil palm plantation SMEs in the province of Riau. The results of this activity teaches and administers to the oil palm smallholders in implementing competitive strategies and marketing palm oil products. Training for human resource oil palm workers and the creation of agricultural counseling programs.Bisnis kelapa sawit merupakan salah satu bisnis yang dapat membantu perekonomian negara dan membantu meningkatkan kesejahteraan masyarakat. Efektivitas kinerja usaha UKM dipengaruhi oleh pembinaan, pengaturan, pendayagunaan dan pengembangan. Masyarakat sasaran adalah UKM di desa Lebuh Lurus Kecamatan Inuman Kuantan Singingi. Peningkatan kinerja pemasaran dan strategi bersaing yang bisa diterapkan pada petani sawit dengan pelatihan dan pendampingan keterampilan. Kegiatan ini dilakukan dengan penyuluhan/diskusi langsung, diskusi dan tanya jawab. Pelaksanaan kegiatan ini dibagi dalam beberapa tahap, diantaranya: Persiapan, Penyuluhan dan Pendampingan, Evaluasi dan Diskusi. Keunggulan bersaing, inteligen pesaing, hubungan kerja lintas fungsi sebagai solusi untuk meningkatkan kinerja pemasaran pada UKM perkebunan kelapa sawit di Provinsi Riau. Hasil kegiatan ini mengajarkan dan mendampingi para pelaku UMK petani sawit dalam menerapkan strategi bersaing, pemasaran produk kelapa sawit. Pelatihan bagi SDm pekerja kelapa sawit dan terciptanya program penyuluhan pertanian
The Effect of Human Resource Competencies, Financial Inclusion, E-Commerce Implementation, and Financial Knowledge on Performance of SMES
No full textIn the globalization era, good economic growth is an assessment of the government's success in economic development, especially in supporting programs with the concept of people's economy. The growth of SME is a government effort to increase the income of low-income groups and decrease income inequality and poverty through increasing business capacity and business management skills. The purpose of this study was to analyze the effect of human resource competencies, e-commerce implementation, financial knowledge, and financial inclusion on the performance of SMEs in Kuantan Singingi Regency. The sample used was 85 SMEs with the criteria that SMEs are registered at the Office of Cooperatives, Small & Medium Enterprises. SMEs have used E-commerce, either in the form of a platform or social media-based E-commerce, and have recorded their finances. The data collection method used purposive sampling. The analysis tool used is Warp PLS. The results of the study stated that human resource competencies affect the performance of SMEs. E-commerce implementation affects the performance of SMEs. Financial knowledge affects SME performance, while financial inclusion does not affect SME performance
PENERAPAN THEORY OF CONSTRAINT (TOC) UNTUK PERBAIKAN STASIUN KERJA BOTTLENECK DAN THROUGHPUT PRODUKSI
No full textJika membutuhkan abstrak atau isi jurnal silahkan menghubungi author melalui email [email protected], [email protected], [email protected] Terima kasi
Satisfaction ERP Systems: Impact on End-User
No full textERP systems are integrated information systems that can be applied in both business and non-business organizations. For business organizations it covers the entire functional enterprise that includes accounting and finance, production, sales, purchasing, personnel and other functions. These functions are separated by software modules and interconnected with the integrated data center. Implementation of ERP systems does not always provide satisfaction for end-users. This paper examines the quality of information systems and service that impact on end-user satisfaction, specifically banking companies located in Pekanbaru, Indonesia. Data analysis results reveal that the information systems and service quality partially affect end-users’ satisfaction with ERP systems and thus these findings, remind the designers of ERP systems to improve the quality information systems and the availability of user friendly service
PENGARUH PENERAPAN SAK EMKM DAN PEMANFAATAN SISTEM INFORMASI AKUNTANSI TERHADAP KUALITAS LAPORAN KEUANGAN UMKM DI KABUPATEN PELALAWAN
No full textThis study aims to determine the effect of adopting Financial Accounting Standards for Micro, Small, and Medium Enterprises (FAS-MSMEs) and utilizing Accounting Information Systems (AIS) on MSMEs’ financial reporting quality in Pelalawan Regency, Riau. This study used a quantitative method and the 4 SmartPLS application to process the data. The sample consisted of 100 respondents determined using Slovin’s formula. The respondents were MSME actors operating in the capital city of Pelalawan Regency, Riau, who had been in business for at least one year and had implemented FAS-MSMEs and utilized AIS in preparing their financial statements. The results showed that FAS-MSMEs adoption and AIS use had a positive and significant effect on the FQ of MSMEs. These findings confirm that implementing accounting standards and using accounting information systems can enhance the quality of financial reporting in the MSME sector.
Penelitian ini bertujuan untuk mengetahui pengaruh penerapan Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah (SAK EMKM) dan pemanfaatan Sistem Informasi Akuntansi (SIA) terhadap kualitas laporan keuangan UMKM di Kabupaten Pelalawan, Riau. Penelitian ini menggunakan metode kuantitatif dan pengolahan data dilakukan menggunakan aplikasi SmartPLS 4. Sampel dalam penelitian ini sebanyak 100 responden yang ditentukan menggunakan rumus Slovin. Responden merupakan pelaku UMKM yang berada di kota Kabupaten Pelalawan, Riau dan telah beroperasi minimal satu tahun serta telah menerapkan SAK EMKM dan memanfaatkan SIA dalam penyusunan laporan keuangan mereka.Hasil penelitian menunjukkan bahwa baik secara simultan maupun parsial, penerapan SAK EMKM dan pemanfaatan SIA berpengaruh positif dan signifikan terhadap kualitas laporan keuangan UMKM. Temuan ini menegaskan bahwa penerapan standar akuntansi dan pemanfaatan sistem informasi akuntansi dapat meningkatkan kualitas pelaporan keuangan pada sektor UMKM
KINERJA UMKM DITINJAU DARI BUDAYA ORGANISASI, ORIENTASI KEWIRAUSAHAAN, MANAJEMEN KUALITAS TOTAL, DAN MODAL SOSIAL
No full textThis study aims to examine the effect of Organizational Culture, Entrepreneurship Orientation, Total Quality Management, and Social Capital on Business Performance. The population in this study was Micro, Small, and Medium Enterprises (MSMEs) engaged in processing industry in sub-district of Tampan Pekanbaru city. This study uses census method in sampling with owner of Micro, Small, and Medium Enterprises (MSMEs) in sub-district of Tampan Pekanbaru city as the respondent amount 122 unit enterprises. The data used in this study are primary data with questionnaires as an instrument. The data analysis method used is Structural Equation Model-Partial Last Square (SEM-PLS) by using WarpPLS 6.0 software. The results of this study showed that Organizational Culture, Entrepreneurship Orientation, Total Quality Management, and Social Capital have an effect on Business performance. The results indicate the important role Organizational Culture, Entrepreneurship Orientation, Total Quality Management, and Social Capital in improving the performance of MSMEs
Social pedagogical work with risk group families.
No full textSvetlanas Ņemcovas diplomdarba “Sociālpedagoģiskais darbs ar riska ģimenēm”
mērķis ir noskaidrot sociālpedagoģiskās darbības iespējas ar riska ģimenēm un izstrādāt programmu darbam ar tām Rīgas 71. vidusskolā.
Autore analizē riska ģimenes jēdzienu, riska faktorus un parametrus kā noteikt riska faktoru līmeņus.
Autore analizē dažādu autoru pieejas un ieteikumus sociālā pedagoga darbam ar
riska ģimenēm.
Praktiskajā daļā autore veikusi pētījumu 7. klasēs, izvērtējot situāciju 93 skolēnu
ģimenēs, konstatējot riska faktorus un nosakot to līmeņus.
Autore piedāvā sociālpedagoģiskās darbības programmu ar riska ģimenēm.
Programmas aprobācijas rezultātu analīzi autore veic ar viena gadījuma analīzi.The aim of the Diploma paper is to find out the possibilities of social pedagogical activities with the social risk families and to work out a program for working with such families at Riga Secondary school Nr. 77.
The author analyses the concept of family, the risk factors and parameters how to determine the levels of risk factors.
The practical study is performed in Grade 7 by evaluating the situation in 93 families, stating the risk factors and deciding on their levels.
The author also offers a social pedagogical program for work with the risk families
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