Pengaruh Kualitas Audit Dan Pertumbuhan Perusahaan Terhadap Pemberian Opini Audit Wajar Dengan Pernyataan Going Concern Pada Perusahaan Manufaktur Di Bursa Efek Indonesia

One way to provide high quality information is to audit the financial statements done by an internal audit of the company or by a public accountant. But for companies that have gone public have an obligation to conduct an audit of financial statements by an external auditor (public accountant). Expected later to do his confidence the audit - the users of the company will also increase. The greater the reputation of the firm that audited, the higher the confidence of users of financial statements. The purpose of this study was to determine whether the Audit Quality and the Net Profit Margin affect the going concern opinion on Manufacturing Company in Indonesia Stock Exchange in the year 2012 – 201 4 either partially or simultaneously. The population in this research is manufacturing companies listed in Indonesia Stock Exchange as many as 136 companies. The sampling method in this research using purposive sampling method by 95 companies. Data collection methods used in this study will use logistic regression method. The results of this study indicate that audit quality is not significantly influence the going concern opinion on companies listed in the Indonesia Stock Exchange, while the net profit margin significantly influence the going concern opinion on manufacturing companies listed in Indonesia Stock Exchange. Quality Audit Capabilities and the Net Profit Margin in explaining the going concern opinion amounted to 73.6% while the remaining 26.4% explained by other variables not included in this research model. Keywords: Quality Audit, Net Profit Margin, going concern opinio

PENGARUH DISIPLIN DAN SANKSI KERJA TERHADAP MOTIVASI KERJA KARYAWAN DI PTPN III MEDAN

PT. Perkebunan Nusantara III Medan merupakan salah satu perusahaan yang bergerak di bidang industri/perkebunan dengan visi-visi “Menjadi Perusahaan Agro Industri Berbasis Perkebunan Yang Tangguh Dan Kompetitif Di Pasar Global” PT. Perkebunan Nusantara III Medan merupakan Badan Usaha Milik Negara (BUMN) dan merupakan hasil/peleburan atau penggabungan(Merger). PT. Perkebunan Nusantara III, PT. Perkebunan Nusantara IV dan PT. Perkebunan Nusantara V pada tanggal 14 Februari 1996 PP NO 8 Tahun 1996, dimana penggabungan Management PT Perkebunan Nusantara III, IV, V (PERSERO) ini di kelola oleh Direksi PT. Perkebunan Nusantara III Medan. Populasi adalah wilayah generalisasi yang terdiri atas objek dan subjek yang mempunyai kualitas dan karakteristik oleh peneliti untuk dipelajari dan ditarik kesimpulannya. Dalam penelitian ini yang menjadi populasi adalah seluruh pegawai yang ada di PTPN III Medan Sebanyak 521 orang. peneliti mengambil sampel sebanyak 52 orang.Variabel X1 (Disiplin) memberikan nilai koefisien sebesar 0,208 artinya setiap penambahan 1 disiplin akan meningkatkan sebesar 0,208. Dan variabel X2 (Sanksi kerja) memberikan nilai koefisien sebesar 0,556 artinya setiap penambahan sanksi kerja akan meningkatkan motivsi kerja karyawan sebesar 0,556. Sedangkan nilai konstanta sebesar 9,005 menyatakan bahwa variabel X1 dan X2 ada maka motivasi kerja karyawan akan meningkat sebesar 9,005.  Dari hasil analisis secara simultan yaitu variabel X1 (Disiplin) dan variabel X2 (Sanksi kerja) berpengaruh terhadap variabel Y (Motivasi kerja) dimana pengaruh ini merupakan pengaruh yang signifikan. Perusahaan perlu meningkatkan pemberian informasi mengenai penilaian kinerja tersebut sehingga para karyawan mengerti mengapa dan untuk apa penilaian itu dilakukan guna meningkatkan prestasi mereka dan menghindari kesalahpahaman antara perusahaan dan diharapkannya adanya timbal balik di antaranya sehingga sistem penilaian tersebut bermanfaat bagi perusahaan maupun bagi karyawan

PENERAPAN MODEL PEMBELAJARAN PICTURE AND PICTURE TERHADAP HASIL BELAJAR FISIKA SISWA

Physics subjects are not liked by student because it have a high level ofdifficulty. The impact is that student learning outcomes in physics subjects aregenerally low. The solution is an application of a learning model with picture mediaor picture and picture. This study aims to improve a student learning outcomes, aswell as analyze student respons to the picture and picture learning model applied. Thisresearch is an experimental research with a posttest-only control design. The dataanalysis technique of this study is to use the normality test and T-Test. The resultsthrough the Mann Whitney U-Test is 0.000<0.05 which indicated that there was asignificant difference in post-test results. While the student response obtained a 85%and get a “very positif” category.Key words : Learning model, Learning Outcomes, Picture and Pictur

PENGARUH KECERDASAN EMOSIONAL DAN KECERDASAN SPIRITUAL TERHADAP KINERJA KARYAWAN DI PT. PERKEBUNAN NUSANTARA III (PERSERO)

This study aims to determine the effect of Emotional Intelligence and Spiritual Intelligence on Employee performance at PT. Perkebunan Nusantara III (Persero) Medan. The number of sampling in this study was 30 people. The sample is taken using total sampling where the sampling technique is the same as the population. Data collection techniques used questionnaires, interview, documentation studies, and quantitative method. The resultshowed thet emotional intelligenceshas a positive and significant effect on employee perfomence, a emotional intelligence and Spiritual intelligence simultaneously have a positive and significant effect on emplayee performence

Efektivitas Lemon (Citrus Limon) Sebagai Reagen Alternatif Pemeriksaan Proteinuria

Proteinuria is the presence of protein in human urine that exceeds the normal value, which is more than 150 mg 24 hours or in children more than 140 mg m². Proteinuria is also a sign of kidney damage and acts as a sign of cardiovascular mortality risk and a predictor of progression of kidney disease. measuring the presence of protein content in urine where the administration of acetic acid can die to reach the protein isoelectric point, with heating it causes denaturation and precipitation occurs Lemon (citrus limon) is a plant that has benefits as a natural antioxidant latena contains vitamin C acetic acid, essential oils, coumarins from this study to determine the effectiveness of lemon juice solution (Curus limon) as an alternative urine protein reagent with concentrations of 20% 40%, 60%, 80% and 100% The method used in this study was experimental. obtained is 3 at a concentration of 20%, 40% and 60%, 80%, and 100%. The conclusion of this study is that a solution of lemon juice (Cruz ammon) with a concentration of 20%, 40%, 60, 80%, and 100% is effective as alternative reagent for proteinuria.Proteinuria adalah adanya protein pada urine manusia yang melebihi nilai normal yaitu lebih dari 150 mg/24 jam atau pada anak-anak lebih dari 140 mg/m2. Proteinuria juga merupakan pertanda adanya kerusakan ginjal dan berperan sebagai pertanda resiko mortilitas kardiovaskular dan predikator progrevitas penyakit ginjal. Metode asam asetat dapat mengukur adanya kandungan protein dalam urine dimana pemberian asam asetat dapat mencapai titik isolektrik protein, dengan pemanasan mengakibatkan denaturasi dan terjadi presipitasi. Lemon (citrus limon) merupakan tanaman yang memiliki manfaat sebagai antioksidan alami karena memiliki kandungan vitamin C, asam asetat, minyak atsiri, kumarin. Tujuan dari penelitian ini untuk mengetahui efektifitas larutan perasan lemon (Citrus limon) sebagai reagen alternatif protein urin dengan konsentrasi 20%, 40%, 60%, 80% dan 100%. Metode yang digunakan dalam penelitian ini adalah eksperimen. Dari pemeriksaan yang dilakukan pada ke 5 sampel maka didapatkan hasil yaitu 3+ pada konsentrasi 20%, 40%, 60%, 80%, dan 100% . Kesimpulan dari penelitian ini adalah larutan air perasan lemon (Citrus limon) dengan konsentrasi 20%, 40%, 60, 80% dan 100% efektif digunakan sebagai reagen alternatif pemeriksaan proteinuria

PEMANFAATAN KUNYIT (Curcuma longa Linn) UNTUK MEMERIKSA BORAKS PADA BEBERAPA JENIS MAKANAN YANG BEREDAR DI PASAR PEKANBARU

Boraks merupakan bahan yang dikenal untuk industri farmasi sebagai ramuan obat misalnya salep, bedak, larutan kompres, obat oles mulut dan obat pencuci mata.  Boraks  juga  sebagai  pengawet  kayu  dan  antiseptik  kayu.  Jika  boraks terdapat pada makanan maka dalam jangka waktu yang lama akan menumpuk pada otak, hati, lemak dan ginjal. Pemakaian dalam jumlah yang banyak dapat menyebabkan   demam,   depresi,   kerusakan   ginjal,   nafsu   makan   berkurang, gangguan  pencernaan,  kebodohan,  kebingungan,  radang kulit, anemia, kejang, pingsan bahkan kematian. Berbahayanya boraks bagi tubuh manusia sudah banyak diketahui oleh masyarakat umum, namun demikian belum banyak masyarakat yang mengetahui cara mendeteksinya. Kunyit (Curcuma longa Linn) merupakan salah satu bahan pewarna alami makanan. Kandungan senyawa kunyit terdiri dari curcuminoid, bisdesmetoksicurcumen. Untuk membuktikan kunyit dapat digunakan untuk mendeteksi kandungan boraks dalam makanan maka perlu dilakukan pengujian. Penelitian ini bertujuan untuk mengetahui apakah kunyit dapat digunakan untuk mendeteksi boraks yang terdapat pada bahan makanan yang beredar di pasar-pasar tradisional Pekanbaru. Penelitian ini berdasarkan sifat masalahnya adalah eksperimental, desain penelitian yang digunakan adalah desain paralel dengan matching. Metode pengambilan sampel yang digunakan adalah purposif. Kunyit dapat dijadikan sebagai bahan penguji adanya kandungan boraks pada makanan. Berdasarkan uji kualitatif menggunakan tiga metode didapatkan ada beberapa sampel yang positif dan negatif dan ketiga metode menunjukkan hasil identifikasi yang sama. Kata kunci: Kunyit, boraks, makana

PENGARUH SUMBER DAYA MANUSIA PELAKU USAHA DAN INOVASI PRODUK TERHADAP KOMITMEN BERUSAHA (STUDI KASUS UMKM IWAPI KOTA MEDAN)

The formulation of the problem in this study is, How much influence do business actors'human resources and product innovation have on business commitment in the case studyof the UMKM IWAPI in Medan city. This study aims to determine the influence ofbusiness actors' human resources and product innovation on business commitment in thecase study of the UMKM IWAPI in Medan city. The population of this study were 208business actors, where the sample taken using the slovin formula was 68 business actors.The data analysis technique in this study is multiple linear regression, the results of thisstudy indicate that human resources for business actors have a positive and significanteffect on business commitment, product innovation partially has a positive and significanteffect on business commitment, human resources for business actors and innovationsimultaneously have an effect positive attitude towards business commitment case studyon UMKM IWAPI Medan city.Keywords: human resources, innovation and business commitmen

PEMANFAATAN TEKNOLOGI DIGITAL UNTUK PEMBERDAYAAN USAHA MIKRO KECIL DAN MENENGAH (UMKM) DI KECAMATAN BABALAN

One of the business fields that remains consistent and developing in the national economy, one of which is Micro, Small, and Medium Enterprises (MSMEs). With the rise of business growth, market competition is getting tougher. So that this situation forces business actors to optimize productivity and marketing strategies. Information technology is currently one of the potentials that of course can be utilized by MSMEs to be able to increase the marketing productivity of their business. Digital marketing is one of the information technologies that is currently developing rapidly, namely by utilizing technology and social media which are considered very potential in encouraging the development of MSMEs. Observations in several areas in Langkat Regency, namely in the Subdistrict, were carried out to observe the increase in business since the pandemic, this program aims to increase the profit income of MSMEs. The MSME Product Digitalization Program needs to be socialized to provide knowledge for the community in the Langkat Regency area, precisely in Babalan District about the benefits of digitalization of MSME Products which aims to provide knowledge to the public about digital marketing in order to increase profits for MSME business people, this program is a solution when profits from MSME business owners decline after being hit by the Covid-19 pandemic

Speech Acts of Protest Expressed by Followers of the World Health Organization Instagram Account

In response to the COVID-19 pandemic that has hit the world, the World Health Organization (WHO), as a frontline organization, provides education and information about COVID-19 regularly. The WHO uses Instagram as a social media platform to share information about COVID-19. This Instagram account garners many responses from its followers who express their comments in different ways. The pros and cons of COVID-19 policies have caused protests from people around the world. In this study, the researchers observed the speech acts of protest expressed by the followers of the WHO Instagram account. The data for this study were taken from the comments of WHO followers directed to two posts related to COVID-19 that received many responses. This was qualitative research and the theoretical concept used referred to the theory of speech acts, co-text, contexts, and function. The results showed that the function of the speech acts of protest was to express a sense of blaspheming, slandering, or judging. The results of this study are useful for scholars who observe speech acts, especially those that have functions to express emotions using various strategies. Keywords: expressive speech act of protesting, function, context, WHO Instagra

Reflection of Hierarchical Culture through the Directive Speech Acts in "The Social Dilemma'' Documentary

This paper examines the hierarchical cultural values reflected through the directive speech acts contained in “The Social Dilemma,” an American documentary discussing the negative sides of social media that affect its users unwittingly. The data of the research are gotten from the utterances of the casts including fictional and interview sessions presenting researchers, technologists, and activists with concern for humanity. Based on a descriptive qualitative method, it is found that the cultural values of the hierarchy are presented through the directive speech acts as in types of orders, forbidding, suggesting, and requesting. Based on the findings, it is indicated that all data delivered by its speakers in direct strategy utilizing two main values known as authority and wealth. Eventually, these two values lead to two circumstances related to the role and position in the community and also the strong goal of gaining profit from the tech industry, which encompasses the advertising goal (to make money on social media through advertisements), the growth goal (to get users as many as possible), and the engagement goal (to keep people scrolling and staying). As a consequence, based on the reflection of these hierarchical values, reform in social media is highly demanded to be in line with humanism. Keywords: Hierarchical Cultural Value, Directive Speech Acts, The Social Dilemma Documentar