1,720,963 research outputs found
PENGARUH SUPERVISI DAN TEKANAN WAKTU TERHADAP KUALITAS HASIL KERJA AUDITOR (Studi Kasus Pada Inspektorat Provinsi Jawa Timur)
No full textKinerja yang baik tentunya tidak terbentuk begitu saja, namun ditentukan oleh
banyak faktor. Istilah kinerja sering digunakan untuk menyebutkan prestasi atau tingkat
keberhasilan individu maupun kelompok (Mahsun, 2006). Keberhasilan menjalankan tugas
dan fungsi audit, sangat diperlukan kinerja auditor Internal yang baik dan berkualitas.
Sebagai seorang auditor pengetahuan yang dimiliki dalam melaksanakan penugasan audit
untuk menghasilkan audit yang berkualitas (Marganingsih dan Martani, 2002). Selain
faktor pengetahuan yang harus dimiliki oleh auditor, tindakan supervisi merupakan faktor
yang berpengaruh terhadap kualitas hasil kerja auditor
Faktor lain yang mempengaruhi kualitas kerja adalah anggaran waktu yang tersedia,
jangka waktu ditetapkan secara ideal bagi seorang auditor menjadi bagian penting yang
mempengaruhi kualitas audit. Anggaran waktu ini dibutuhkan guna menentukan kos audit
dan mengukur efektifitas kinerja auditor (Waggoner dan Cashell 1991). Namun seringkali
anggaran waktu tidak realistis dengan pekerjaan yang harus dilakukan, akibatnya muncul
perilaku-perilaku kontra produktif yang menyebabkan kualitas audit menjadi lebih rendah.
Tekanan anggaran waktu menyebabkan stress individual yang muncul akibat tidak
seimbangnya tugas dan waktu yang tersedia serta mempengaruhi etika professional melalui
sikap, nilai, perhatian dan prilaku auditor (Sososutikno, Christina 2003)
Obyek penelitian ini adalah Inspektorat Provinsi Jawa Timur di Jl. Raya Juanda,
Sidoarjo adapun peneliti memilih obyek ini karena masyarakat masih belum mempercayai
hasil audit yang dilakukan inspektorat sementara masyarakat menuntut adanya peningkatan
transparansi dan akuntabilitas dari kinerja aparatur pemerintah daerah.
Hasil dari penelitian ini diharapkan dapat memberikan kontribusi pada
pengembangan teori, diharapkan memberikan nilai tambah yang sangat berharga pada
perkembangan ilmu di bidang auditing khususnya yang berhubungan dengan supervisi dan
tekanan waktu serta Sebagai kontribusi akademis guna mengetahui peran dan fungsi
Inspektorat dalam penyelenggaraan pengawasan di Indonesia
Penelitian ini menggunakan pendekatan kuantitatif. Model pengujian yang digunakan
adalah analisis regresi berganda. Populasi dalam penelitian ini adalah seluruh Auditor
Inspektorat Provinsi Jawa Timjur, dengan anggota populasi sejumlah 53 Auditor.
Pengambilan sampel dalam penelitian ini adalah Teknik total sampling yaitu dengan cara
mengambil jumlah sampel keselurahan auditor inspektorat provinsi jawa timur sebanyak
53 auditor.
Hasil penelitian menunjukkan bahwa (1) Supervisi secara parsial berpengaruh
signifikan terhadap kualitas hasil kerja auditor di Inspektorat Provinsi Jawa Timur.
Aktivitas supervisi menunjukan peranan supervisor dalam mengawasi dan mengendalikan
pelaksanaan bawahan (2) Tekanan waktu secara parsial berpengaruh signifikan terhadap
kualitas hasil kerja auditor di Inspektorat Provinsi Jawa Timur. Tekanan waktu sangat
berpengaruh pada proses audit sehingga diharapkan Inspektorat provinsi Jawa Timur lebih
realistis dalam memberikan anggaran waktu dalam proses audi
PENGARUH ANALISIS FIXED SAMPLE SIZED SAMPLING, STOP OR GO SAMPLING, DAN DISCOVERY SAMPLING TERHADAP TINGKAT EFEKTIVITAS SISTEM PENGENDALIAN INTERN ATAS AKTIVITAS PEMBUATAN AKTA FIDUSIA DAN WAARMERKING PADA KANTOR NOTARIS DEWI MEUTIA KOTA PROBOLINGGO
Full text linkThis research aims to determine the level of effectiveness the company\u27s internal control system if measured by using the analysis of Fixed Sample Sized Sampling, Stop Or Go Sampling, and Discovery Sampling. The subject of this research is Kantor Notaris of DewiMeutiaCiptaNingrum, S.H., M.H., M.Kn which used as research sample. This research data is obtained from direct observation of the transaction evidence that has been selected by using purposive sampling with certain criteria. The analysis technique used is quantitative descriptive technique. The steps of data analysis techniques used in this study is to calculate the effectiveness level of internal control system using Fixed Sample Sized Sampling, calculate the effectiveness of internal control system using Stop Or Go Sampling, and calculate the effectiveness level of internal control system using the Discovery Sampling testing procedure. The result of data processing shows that Internal Control System of DewiMeutiaProbolinggo Notary Office is considered effective.This research aims to determine the level of effectiveness the company\u27s internal control system if measured by using the analysis of Fixed Sample Sized Sampling, Stop Or Go Sampling, and Discovery Sampling. The subject of this research is Kantor Notaris of DewiMeutiaCiptaNingrum, S.H., M.H., M.Kn which used as research sample. This research data is obtained from direct observation of the transaction evidence that has been selected by using purposive sampling with certain criteria. The analysis technique used is quantitative descriptive technique. The steps of data analysis techniques used in this study is to calculate the effectiveness level of internal control system using Fixed Sample Sized Sampling, calculate the effectiveness of internal control system using Stop Or Go Sampling, and calculate the effectiveness level of internal control system using the Discovery Sampling testing procedure. The result of data processing shows that Internal Control System of DewiMeutiaProbolinggo Notary Office is considered effective
Musharaka: Alternative Financing Solution in The Pandemic of Covid 19
Full text linkThis research is a qualitative research which aims to examine musharaka as an alternative financing solution during the Covid 19 pandemic and focus on the calculation of profit sharing and its suitability according to Fatwa DSN No. 08 / DSN-MUI / IV / 2000. Primary data in this study are the results of interviews and secondary data are in the form of profit sharing reports of BPRS Rinjani secondary data is in the form of BPRS Rinjani profit sharing reports. The profit calculation sharing of the financing on the musharaka contract at BPRS Bumi Rinjani Probolinggo is in accordance with the Fatwa of the National Syari'ah Council of the Indonesian Ulama Council, Number: 08 / DSN-MUI / IV / 2000. The calculation of profit sharing based on profits and no amount is determined in advance. With the uncertainty of the income of bank partners (customers) during the current pandemic, the concept of musharaka financing can be used as an alternative solution in financing for both banks and partners
Revenue And Marketing Channel Of Oyster Mushroom In Probolinggo District
Full text linkThis research is a quantitative research. Primary data is the result of filling out questionnaires by all respondents, namely all mushroom farmers in Probolinggo. And secondary data in the form of all mushroom farmer data in Probolinggo with a total population of 60 mushroom farmers in Probolinggo. The selection of oyster mushroom farmer respondents was carried out using the census method. The samples in this study were all farmers who cultivated oyster mushrooms in Probolinggo Regency. The results of this study indicate that oyster mushroom farmers in Probolinggo use logs. By using this tool, it can increase the income of mushroom farmers. So that the oyster mushroom in Probolinggo is suitable to be used as a business / developed field. The marketing channel pattern of oyster mushrooms in Probolinggo uses two patterns. Namely the first pattern, mushroom farmers sell mushrooms to resellers, resellers will resell to retailers and retailers will sell again to end consumers. For the second pattern, mushroom farmers sell resellers, and resellers will sell directly to the final consumer. From the above analysis it can be concluded that the second channel is more profitable for farmers in terms of income.
 
Factors Affecting Sharia Banking Literacy
Full text linkIslamic financial literacy is expected to be able to increase knowledge and change people's behavior in making decisions to manage finances well in order to achieve their welfare. Therefore, the factors that influence the community's level of Sharia banking literacy are individual characteristics, promotions and government factors. This study aims to determine the effect of individual characteristics, promotions and government factors on Islamic banking literacy. This research uses a quantitative method with an associative approach. The population of this research is all members of fundraisers at BMT UGT Sidogiri Paiton Probolinggo as many as 437 customers, While the customers who were selected as respondents were based on customers who happened to to visit during January-March 2020, as many as 98 respondents. The results of the F test show that the independent variables (individual characteristics, promotions and government factors) simultaneously have a significant effect on Islamic banking literacy, While the t test results show that partially individual characteristics have an effect of 20.2% on Islamic banking literacy, promotion has an effect of 36.4% on Islamic banking literacy and government factors have an effect of 34.6% on Islamic banking literacy. So that the results of hypothesis testing both simultaneously and partially prove that individual characteristics, promotions and government policies have a significant effect on Islamic banking literacy
Pengaruh Kinerja Keuangan Terhadap Nilai Perusahaan Dengan Corporate Social Responsibility (CSR) Sebagai Variabel Moderasi
Full text linkThis study aims to examine the effect of financial performance on company value with Corporate Social Responsibility as a moderating variable in banking sector companies listed on the Indonesia Stock Exchange in 2021-2023. The research method used is quantitative with an associative approach, the population in this study was 47 banking companies listed on the Indonesia Stock Exchange in 2021-2023, the sample collection technique used purposive sampling with the results of 29 companies. The data source used is secondary data in the form of annual financial reports of banking companies in 2021-2023. Data collection uses documentation techniques. The data analysis technique uses descriptive analysis techniques using the Smart PLS.4 application. The results of the study show that there is an influence between ROI on PBV, while LDR and DER have no effect on PBV. This is also the same as the results that CSR cannot moderate the relationship between financial performance proxied by ROI and LDR except for DER on company value proxied by PBV in banking companies listed on the IDX in 2021-2023
Pengaruh Ukuran Perusahaan, Financial Distress dan Profitabilitas terhadap Ketepatan Waktu Penyampaian Laporan Keuangan pada Perusahaan Subsektor Pertambangan yang Terdaftar di BEI
Full text linkThis study focused on companies in the mining subsector listed on the IDX from 2020 to 2022, aiming to investigate the positive impacts of Company Size, Financial Distress, and Profitability on the timeliness of financial statement submissions among these companies. The type of research used is quantitative, with an associative approach, involving variables such as Company Size, Financial Distress, and Profitability. To determine the extent of their positive influence on the timeliness of financial statement submission, this is demonstrated by the outer loading values with a significance level > 0.5. The study sample comprised 26 companies observed over a three-year period. Data for the research were sourced from www.idx.co.id and https://lembarsaham.com. The findings reveal that the Company Size variable positively influences the timeliness of financial statement submissions, Financial Distress also has a positive impact on submission timeliness, whereas Profitability does not significantly affect the timeliness of financial statement submissions among mining subsector companies listed on the IDX for the period 2020 to 2022
Going Beyond Counting First Authors in Author Co-citation Analysis
Full text linkThe present study examines one of the fundamental aspects of author co-citation analysis (ACA) - the way co-citation
counts are defined. Co-citation counting provides the data on which all subsequent statistical analyses and mappings
are based, and we compare ACA results based on two different types of co-citation counting - the traditional type that
only counts the first one among a cited work's authors on the one hand and a non-traditional type that takes into
account the first 5 authors of a cited work on the other hand. Results indicate that the picture produced through this non-traditional author co-citation counting contains more coherent author groups and is therefore considerably clearer. However, this picture represents fewer specialties in the research field being studied than that produced through the traditional first-author co-citation counting when the same number of top-ranked authors is selected and analyzed. Reasons for these effects are discussed
Variations on the Author
Full text link“Variations on the Author” discusses two of Eduardo Coutinho’s recent films (Um Dia na Vida, from 2010, and Últimas Conversas, posthumously released in 2015) and their contribution to the general question of documentary authorship. The director’s filmography is characterized by a consistent yet self-effacing form of authorial self-inscription: Coutinho often features as an interviewer that rather than express opinions propels discourses; an interviewer that is good at listening. This mode of self-inscription characterizes him as an author who is not expressive but who is nonetheless markedly present on the screen. In Um Dia na Vida, however, Coutinho is completely absent form the image, while Últimas Conversas, on the contrary, includes a confessional prologue that moves the director from the margins to the center of his films. This article examines the ways in which these works stand out in the filmography of a director who offers new insights into the notion of cinematic authorship
- …
