9 research outputs found
UJI COBA PEMBUATAN COOKIES DENGAN TEPUNG KULIT TELUR AYAM SEBAGAI PENGGANTI TEPUNG TERIGU
No full textMarketplace Based Application System to Improve Customer Satisfaction on Laundry Business
No full textLaundryservice shop customers are presently confronted with several service options, qualities, and features. This is due to the inconsistent operational management of these organizations, in delivering maximum satisfaction. These problems often lead to the unsatisfactory level of customers, as they begin to search for better laundry service alternatives, which consumes much time and effort. The studies on laundry service shopbusinesses have also been widely carried out, as they are found to only focus on the ease of management due to delivery to one shop, which is equipped with features of comfortable services and payments. However, it has not been able to handle the demand of customers and various items, which needs to be sent to different laundry shops. Based on these studies, the laundry business concept should be developed to improve service qualities, with customers having the option to distribute their laundry items to desired laundry service shops, through the placement of one order. According to the development of this system, a sequential simplification from multi to single orders was observed, as the marketplace concept was also used. Furthermore, the manager handled and simplified the multi-order process, which was carried out by distributing orders to several shops, arranging the pick-up and delivery procedures, as well as receiving and transferring payments to all laundry services. The result showed a comparison between the mobile-based laundry business and traditional systems, respectively. This new system result is saving more time and shipping costs, as it handled simple to complex laundry needs with a single click on the application, compared to the old traditional laundry business that involved multi orders. In conclusion, this new marketplace based application system saves more time and cost, leading to the higher customer satisfaction in laundry business
Marketplace Based Application System to Improve Customer Satisfaction on Laundry Business
No full textLaundryservice shop customers are presently confronted with several service options, qualities, and features. This is due to the inconsistent operational management of these organizations, in delivering maximum satisfaction. These problems often lead to the unsatisfactory level of customers, as they begin to search for better laundry service alternatives, which consumes much time and effort. The studies on laundry service shopbusinesses have also been widely carried out, as they are found to only focus on the ease of management due to delivery to one shop, which is equipped with features of comfortable services and payments. However, it has not been able to handle the demand of customers and various items, which needs to be sent to different laundry shops. Based on these studies, the laundry business concept should be developed to improve service qualities, with customers having the option to distribute their laundry items to desired laundry service shops, through the placement of one order. According to the development of this system, a sequential simplification from multi to single orders was observed, as the marketplace concept was also used. Furthermore, the manager handled and simplified the multi-order process, which was carried out by distributing orders to several shops, arranging the pick-up and delivery procedures, as well as receiving and transferring payments to all laundry services. The result showed a comparison between the mobile-based laundry business and traditional systems, respectively. This new system result is saving more time and shipping costs, as it handled simple to complex laundry needs with a single click on the application, compared to the old traditional laundry business that involved multi orders. In conclusion, this new marketplace based application system saves more time and cost, leading to the higher customer satisfaction in laundry business
Evaluation of the Tourism Management CHSE Protocol during the Covid 19 Pandemic in the Situ Gunung Gede Pangrango National Park Area
No full textThis study aimed to evaluate the Tourism Management CHSE Protocol during the Covid 19 Pandemic in the Situ Gunung Gede Pangrango National Park Area. The framework of the approach used in this research was phenomenology, which was then enriched with the data collection techniques of study documentation, observation, and close-ended questionnaire. The analytical method utilized was the One Score One Indicator Scoring System, an analysis model that was used through developing elaboration of questionnaires in collecting data and evaluating various variables that researchers had determined. Then, two critical issues were examined in the polarization analysis to understand the differentiation between actors, namely polarization of direction and rating scale, and then tested statistically using Kruskal Wallis test to know the polarization significance. Overall, based on the assessment of 189 CHSE indicators, the data shows that the implementation of CHSE in Situ Gunung GGPNP results in a reasonable conclusion or score of 6. When viewed based on stakeholder polarization where the data shows there is no polarization of direction between stakeholders on CHSE management at Situ Gunung. Things are different when viewed in terms of average values, where the study results show the polarization of each actor's attitude scale on the CHSE implementation assessment. The aggressive strategy is carried out by optimizing three crucial aspects: 1) Strengthening CHSE Management Policies and Implementation; 2) Optimizing Ecotourism Carrying Capacity
Perancangan Dan Pembuatan Aplikasi Editor Naskah Film Atau Drama Berorientasi Pada Elemen-elemen Naskah
No full textStandarization Play became the unwritten benchmark for professional industry of Film Making or Theater Performance. But, the creating of Standarization Stageplay or Screenplay sometimes be a problem for novice scriptwriters in starting their career. The applications can help the novice scriptwriter is less able to sustain these constraints. Based on the background of the problem, The Author designed an application that can help the beginner to create a standar script.This application adds the convenience that is not offered similar applications as well as added features that fit the needs of scriptwriters. The Author used Java Swing GUI technology to implement anything that The Author have been researched about either Screenplay or Stageplay.Based on the test results, this application can compete with other scriptwriting application
Perancangan Aplikasi Client-Server Untuk Sistem Informasi Inventori Studi Kasus Di Toko Bangunan Santoso
No full textSantoso Material Building Store is a company engaged in the sale of construction materials. Currently recording system stock in Stores Building Santoso still manually so that the accuracy of the data is less relevant and seems slow. Based on the background of the problems in Santoso Material Building Stores. Author designing an information system applications based on client-server that can record the purchase, registration of stock, conversion of goods, sales, and reports to address the needs of every record store in the business processes that occur. The development of the application uses Microsoft Visual Basic 2010, with Sql Server 2008 R2 database. Based on the results of the testing, the application can generate the required reports, and the branches can be connected to the database server so that the branch can access data store the goods on store and application can perform all their function
Effects of Maternal Nutrition at Different Stages of Pregnancy in Bali Cows on Growth Performance of the Offspring to Weaning
No full textD.P. Rahardja, Animal Physiology Laboratory, Animal Agriculture Faculty, Hasanuddin University ??? Makassar, 90245 South Sulawesi, Indonesia;Corresponding author, E-mail : [email protected]\ud
A.L. Toleng, and M. Yusuf, Animal Reproduction Laboratory, Animal Agriculture Faculty, Hasanuddin University ??? Makassar, 90245 South Sulawesi, IndonesiaThe objective of this study was to investigate the life-long effect of in utero nutrition fed at different stages of pregnancy in Bali cows (n = 40): (U1) without in utero nutrition (0 ??? parturition, negative control); (U2) 0 ??? 90 d of gestation; (U3) 90 - 180 d of gestation; (U4) 180 d ??? parturition; and (U5) in utero nutrition along gestation period (0 d to parturition ??? positive control) on the growth performance of the offspring to weaning age. The results indicated that effect of maternal nutrition on male and female offspring were particularly indicated by the growth performance of both the male and female offspring from birth to weaning
Perlindungan Hukum Bagi Para Pihak Atas Perbuatan Melawan Hukum Yang Dilakukan Notaris Dalam Pembuatan Akta Wasiat (Studi Kasus Putusan Mahkamah Agung Nomor 394/PK/PDT/2015)
No full textA deed made by an incompetent person can be annulled by a judge in court. The criteria for incompetence according to article 1330 of the Civil Code only consist of two, namely minors and under guardianship. However, in Decision No. 53/PDT/G/2012/PN.JKT.SEL Jo. 183/PDT/2013/PT.DKI Jo. 3124 K/PDT/2013 Jo. 394/PK/PDT/2015, the Panel of Judges granted Djoni Malaka\u27s claim to cancel the will on the grounds that Tan Malaka was in a state of stroke, diabetes and hypertension which affected his ability to make a will, and rejected the request for Judical Review of the act against the notary law. Laurensia Siti Nyoman, and declared null and void the will of the will No. 5 dated October 9, 2009, From this case, a problem arose, namely how the legal consequences of the will that were canceled by the Court, and how the legal protection for the parties against the deed related to unlawful acts committed by the court was null and void. carried out by a notary. The author uses a normative juridical research method. Based on the results of the study, the legal consequences of an authentic deed made by a Notary who commits an unlawful act are the loss of the authenticity of the deed and becomes a deed under the hand, and the authentic deed can be canceled if the party who argues can prove it in a trial in court, because the making of an authentic deed must contain the three external, formal and material elements or one of these elements is incorrect and causes criminal or civil cases which can then be proven untruth. The form of legal protection for the parties is in the form of preventive legal protection which aims to protect the law against the deed, when the appearer appears before the Notary, the Notary realization in carrying out his duties as a notary must emphasize the principle of prudence and the principle of accuracy in making an authentic deed as well as making an introduction. , against the appearer based on his/her identity shown to the Notary, asking, listening and observing the wishes or wishes of the parties, examining the letter evidence relating to the wishes or wishes of the parties, providing suggestions and making a deed framework to fulfill the wishes or wishes of the parties. the will of the parties, as well as carrying out other obligations related to the implementation of the duties of the position. Therefore, the author concludes that the criteria for the inability of the heirs are not only immature and under guardianship, but can also be based on circumstances that indicate a person is in a serious and senile condition as evidenced by a doctor\u27s certificate. In addition, the Notary\u27s efforts in applying the precautionary principle are to listen to the parties, examine documents, provide advice, and comply with all applicable laws and regulations
Penerapan Undang-Undang No. 5 Tahun 2011 Tentang Akuntan Publik dalam Kaitannya Terhadap Penegakkan Hukum Kejahatan Akuntansi
No full textProfesi sorang Akuntan Pubiik mempunyai peranan penting terutama dalam peningkatan kualitas
dan kredibilitas informasi keuangan atau laporan keuangan yang baik dan wajar. Dalam menjalankan
profesi sebagai seorang Akuntan Publik harus mengemban kepercayaan masyarakat
dan pihak-pihak terkait terhadap laporan keuangan tersebut yang terdiri dari Neraca, Laporan Laba
Rugi dan Laporan perubahan modal dengan mernberikan opini atas laporan keuangan suatu entitas.
Dengan demikian, tanggung jawab Akuntan Publik terletak pada opini atau pernyataan pendapatnya
atas laporan atau informasi keuangan suaru entltas, sedangkan penyajian laporan atau informasi
keuangan tersebut merupakan tanggung jawab manajemen. Didalam Ketentuan didalam UU No 5 Tahun
2011 sangat jelas bahwa profesi Akuntan Publik memiliki peranan yang sangat besar dalam
mendukung perekonomian nasional yang sehat dan efisien serta meningkatkan transparansi dan
mutu informasi dalam bidang keuangan (apabiia laporan tersebut tidak direkayasa). Dengan
demikian, Akuntan Publik dituntut untuk senantiasa meningkatkan kompetensi dan profesionalisme
agar dapat memenuhi kebutuhan pengguna jasa dan mengemban kepercavaan publik. Sering terjadinya
skandal akuntansi (accounting scandals) adalah skandal politik dan bisnis yang muncul
dengan pengungkapan kelakuan buruk para eksekutif perusahaan publik. Kejahatan tersebut
biasanya melibatkan metode yang kompleks untuk menyalahgunakan dana atau menyesatkan bagi
pihak-pihak yang sangat membutuhkan terhadap Laporan Keuangan tersebut, melebih-lebihkan
pendapatan, mengecilkan biaya, melebih-lebihkan nilai aset perusahaan atau mengurangi pelaporan
terhadap besarnya kewajiban, terkadang mereka juga melakukan kerjasama dengan pejabat di
perusahaan lain atau afiliasinya. Jika mengacu pada pengertian skandal akuntansi tersebut di atas
maka kejahatan akuntansi cenderung lebih dekat dengan istilah fraudulent statement (fraud yang
berkenaan dengan penyajian laporan keuangan). Dalam tulisan ini penulis mencoba membahas
bagaimanakah penerapan Undang Undang Nomor 5 tahun 2011 tentang Akuntan Publik Dalam Kaitannya
terhadap Penegakkan Hukum Kejahatan Akuntansi.
Kata Kunci: Kejahatan Akuntansi
Abstract:
Profession of Certified Public Accountants have a particularly important role in improving the
quality and credibility of financial information or financial statements. In the profession, a Public
Accountant must carry public trust and related parties against the financial statements consisting of
the Balance Sheet, Income Statement and Statement of changes in capital to provide an opinion on
the financial statements of an entity. Thus, the responsibility lies in its opinion from Public
Accountant or statements about financial information of an entity, while statements or financial
information is the responsibility of management. In the provisions of Law No. 5 of 2011 is very,
clear that the public accounting profession has a very large role in supporting the national
economy healthy and efficient and to improve the transparency and quality of information in the
financial field (if the report is not engineered). Thus, Public Accountant required to continuously
improve the competence and prafessionalism in order to meet the needs of service users and
carrying out of public trust. Frequent occurrence of accounting scandals (accounting Scandals) are
political and business scandals which arise with the disclosure of bad conduct a public company
executives. These crimes usually involve complex methods for misusing funds or misleading for
those who really need to the Financial Statements, overstating revenues, reduce costs, overstating
the value of the assets of the company or reduce reporting obligations are, sometimes they are also
working with officials in other companies or afiiliates. Wen referring to the understanding of the
accounting scandal at the top of the accounting crimes tend to be closer to the terms of fraudulent
statement (fraud with respect to the financial statements). In this paper the author try to examine
about "How is the application of Law No. 5 of 2011 on Public Accountant In Relation to the Law
Enforcement of Accounting Crime".
Daftar Pustaka
Amrizal, CFE, Pencegahan dan Pendeteksian Kecurangan oleh Internal Auditor, Jakarta. 2004.
Atmasasmita, Romli. Pengantar Hukum Kejahatan Bisnis (Bisnis Crime), Bogor: Kencana. 2003.
Adami Chazawi, Pelajaran Hukum Pidana Bagian 2: Penafsiran Hukum Pidana, Dasar
Peniadaan, Peberatan & Peringanan Pidana, Kejahatan Aduan, Perbarengan & Ajaran
Kausalitas, Jakarta : Raja Grafindo Persada, 2002
Boynton, C William, Johnson N Raymond dan Kell G. Walter, Modern Auditing, buku satu, edisi
ketujuh diterjemahkan oleh Paul A. Rajoe, dkk. Jakarta: Erlangga,2003.
Bernard Arief Sidarta, Refleki Tentang Struktur Ilmu Hukum : Sebuah Penelitian Tentang Fundasi
Kefilsafatan dan Sifat Keilmuan Ilmu Hukum Sebagai Landasan Pengembang Ilmu Hukum
Nasional, Bandung: Mandar Maju, 2009.
Coenen, T. Essential of Corporale Fraud. New York: John Wiley & Sons, Inc. 2008.
Collier, P.M., Accounting for Managers: Interpreting accounting information for decision-making.
2003.
Cendrowski, H., J.P. Martin, dan L.W. Petro., The Handbook of Fraud Deterrence. New York: John
Wiley & Sons, Inc.2007.
Djoni S.Gazali, Rachmadi Usman. Hukum Perbankan. Jakarta: Penerbit Sinar Grafika.2012.
Elsa Ryan Ramdhani, Krisis Ekonomi Global 2008 Serta Dampaknya Bagi Perekonomian
Indonesia, Jakarta, Pustaka Indonesia. 2009.
Harahap, Sofyan S, Corporate accountability, Media Akuntansi, No.29/November-Desember/2002,
Jakarta: Intama Artha Indonusa, 2002.
Huanakala dan Shinneke, Kewajiban hukum (legal liability) auditor terhadap public pasar modal,
artikel, Media Akuntansi, No.35/September-oktober/2003, Jakarta: Intama Artha Indonusa,
2003.
Kholis, Azizul,I Nengah Rata, Sri Sulistiyowati, dan Endah Prapti Lestari. Kewajiban hukum (legal
liability) auditor, Jurnal Bisinis dan Akuntansi, Volume 3, Nomor 3 Desember 2001.
Loebbecke dan Arens, Auditing, buku dua, edisi Indonesia, adaptasi oleh Amir Abadi Jusuf, Jakarta:
Salemba Empat, 1999.
Lawrence M Friedman, American law, New York: WW Nortorn & Company, 1984.
Teguh Prasetyo, Hukum dan Sistem Hukum Berdasarkan Pancasila, Media Perkasa, 2013
Nyoman Serikat Putera Jaya. Pembaharuan Hukum Pidana. Bahan Kuliah Program Magister Ilmu
Hukum Undip, Unsoed, dan Untag, 2010.
Rezaee, Z., Financial Statement Fraud: Prevention and Detection. New York: John Wiley & Sons,
Inc.2002.
Ruddy N. Sasadara, Dampak Krisis Finansial Global Terhadap Sektor Ekonomi dan Perbankan,
Jurnal Hukum. 2008.
Saleh, AS Rachmad dan Saiful Anuar Syahdan, Perspektif kewajiban hukum terhadap advokasi
akuntan public di Indonesia, artikel, Media Akuntansi, No.35/September-okober/2003,
Jakarta: Intama Artha Indonusa, 2003.
Sarsiti, Kualitas audit dan tanggung jawab auditor terhadap penuntutan kerugian, Jurnal
Keuangan dan Bisinis, Volume 1, Nomor 2 Oktober 2003.
Sukanto, Eman. 2009. Perbandingan persepsi auditor internal, skuntan publik, dan auditor
pemerintah terhadap penugasan fraud audit dan profil fraud auditor. Fokus Ekonomi: Vol.
4 No. 1 Juni 2009.
Subekti dan Tjitrosoedibio, Kamus Hukum, Pradnya Paramita, Jakarta, 1990.
Soesilo, Kitab Undang-Undang Hukum Pidana (KUHP) Serta Komentar-Komentarnya Lengkap
Pasal Demi Pasal, Bogor: Politeia, 1993.
Satjipto Raharjo, Masalah Penegakan Hukum Suatu Tinjauan Sosiologis, Bandung: Sinar Baru,
2005.
Soetand Wignyosubroto, Dari Hukum Kolonial ke Hukum Nasional Dinamika Sosial Politik Dalam
Perkembangan Hukum di Indonesia, PT Raja Grafindo Persada, Jakarta, 1995.
Toruan, L Henry, Tanggung jawab akuntan publik, Media Akuntansi, No.18/ Juni/2001, Jakarta:
Intama Artha Indonusa, 2001.
Tuanakotta, Theodorus M. Akuntansi Forensik dan Audit Investigatif, Edisi 2. Jakarta: Salemba 4.
2010.
Weygandt, J.J., P.D. Kimmel, dan D.E. Kieso, Accounting Principles, 10th Edition. Hoboken, New
Jersey: John Wiley & Sons, Inc. 2012.
William N. Dunn (Penyadur Muhadjir Darwin), Analisa Kebijaksanaan Publik, Yogyakarta:
Hadindita Graha Widia, 2000.
B. Peraturan Perundang-Undangan
. Kitab Undang-undang Hukum Pidana dan Penjelasannya. Usaha Nasional, Surabaya.
. UNDANG-UNDANG REPUBLIK INDONESIA NOMoR 5 TAHUN 2011 TENTANG AKUNTAN PUBLIK
. UU RI Nomor 8 Tahun 1981, Kitab Undang-undang Hukum Acara Pidana, Karya Anda,
Surabaya-Indonesia.
. UU RI Nomor. 5 Tahun 2004 tentang Kekuasaan Kehakiman. Pustaka Pergaulan Jakarta.
http://akuntankita.weebly.com/article-akuntansi3.html.
http://id.wikipedia.org/wiki/Skandal_akuntansi
http://akuntankita.weebly.com/article-akuntansi3.html.
http://id.wikipedia.org/wiki/Skandal_akuntans
