The Effect of Time Budget Pressure and Task Complexity on the Performance of Government Internal Auditors with Emotional Intelligence as Moderation Variables

This study is intended to test contingency theory and the theory of self efficacy with the aim of analyzing the effect of budget time pressure and task complexity on auditor performance; emotional intelligence as the moderation variables. This research was carried out in the province of Gorontalo which included the Financial and Development Supervisory Agency, the Provincial Inspectorate, the Municipal Inspectorate of the Province of Gorontalo. The sampling technique with purposive sampling method with the number of samples as many as 120 respondents with the criteria of respondents who have functional position certificates for auditors and or respondents who have been assigned to conduct financial checks . The unit of analysis used in this study is individuals . Data analysis technique used is SEM with Smart PLS software. The results showed that the budget time pressure had a negative and insignificant effect on auditor performance . task complexity has apositive and insignificant effect on auditor performance, emotional intelligence moderates the relationship of budget time pressure positively to auditor performance and emotional intelligence moderates the relationship of task complexity negatively to auditor performance. The performance of government internal auditors can be explained together with variables of budget time pressure, task complexity and emotional intelligence which is shown by the value of R2 equal to 0,431 (good), while other variables are not explained in the model of 56.9%

Fermentative Gas Production of Different Feeds Collected During Wet and Dry Seasons when Incubated with Rumen Fluid from Timor Deer (Cervus timorensis)

An experiment was done to investigate rumen microbial fermentation of various feeds comonly given to Timor deer (Cervus timorensis) using the in vitro gas production technique. Seven forage feed sample (Sesbania grandiflora, Leucaena leucocephala, Glyricidia sepium, Zea mays, Ipomea aquatica, Pennisetum purpureum, and native grass) collected during dry and wet seasons and three concentrate feed samples (rice bran, copra meal and tofu waste) were dried and ground. The feed sample (200 g) was transferred into incubation syringe which was then added with incubation medium (mixture of rumen fluid and buffer solution). The rumen fluid was collected from 2 Timor deer using a trokar technique. Incubation was run for 72 h, and gas production was read at 2, 4, 6, 12, 24, 48, and 72 h of incubation. Data were fitted to an exponential equation generally used in similar in vitro gas production studies. Results of the study indicated that there was an effect of season on fermentation parameters (values of a, b or c) for the same feed, but this effect was not consistent from one feed to another. From data of total and cummulative gas productions, it was indicated that Zea mays in either dry or wet season showed the highest, while Leucaena leucocephala exhibited the lowest gas production compared to other feeds tested

Pengkajian Varietas Padi Unggul Baru pada Lahan Rawa Pasang Surut di Kabupaten Merauke

Wilayah Papua memiliki potensi lahan rawa untuk pengembangan pangan yang cukup luas. Potensi lahan yang tersedia untuk pengembangan tanaman pangan di Kabupaten Merauke berkisar 2,5 juta ha. Pengkajian dilaksanakan dari bulan Februari - Mei 2012 di Kabupaten Merauke Provinsi Papua. Kajian ini bertujuan mengevaluasi keragaan agronomis dan memilih varietas unggul yang adaptif berdasarkan hasil tanaman. Pengkajian dilaksanakan menggunakan rancangan acak kelompok (RAK) dengan tiga ulangan. Perlakuan terdiri dari 7 varietas padi rawa unggul baru (Inpara 1, 2, 3, 4, 5) serta 2 varietas pembanding yaitu Mekongga dan Batanghari. Ukuran plot yang digunakan adalah 5 m x 7 m dengan jarak tanam legowo 2:1. Variabel yang diamati adalah: tinggi tanaman maksimum, jumlah anakan maksimum, jumlah malai per rumpun, panjang malai, jumlah gabah isi/malai, persentase gabah bernas, bobot 1000 butir dan hasil gabah bersih hektar. Data dianalisis menggunakan analisis ragam dengan uji F pada taraf nyata 5%. Jika uji F berpengaruh nyata maka nilai tengah diuji lanjut dengan uji Dunnet pada taraf nyata 5%. Hasil kajian 5 varietas unggul baru dengan 2 varietas pembanding yang diuji menunjukkan Inpara 2 memiliki postur tanaman tertinggi dibanding varietas unggul lainnya dan varietas pembanding, sedangkan jumlah anakan maksimum terbanyak diperoleh varietas Inpara 1. Varietas Inpara 2 dan Inpara 4 memberikan rata-rata hasil lebih tinggi dari 2 varietas pembanding. Untuk pengembangan padi dilahan pasang surut di kabupaten Merauke disarankan menggunakan Inpara 2 dan Inpara 4

Pengembangan Sistem Akuisisi Data Nirkabel Untuk Pengukuran Distribusi Suhu Bawah Permukaan

Subsurface temperature distribution measurement can be performed using non-contact methods such as remote sensing and other satellite imagery, and method of contact is by direct measurement at the observation area. In this research a contact method was used by injecting iron pipes equipped with sensor into the ground. The digital temperature sensor that can reduce noise, communication systems using wireless networks, and data processing system user interface were used. Result of measurement and processing of the data showed that the distribution of heat towards one of the slave due to the sunlight direct exposure was 31oC in areas without anomalie

Analisis Profil Kecelakaan Konstruksi pada Proyek Bangunan Gedung di Indonesia

The construction sector is the highest contributor to construction accidents, which is 31.9% of the total construction accidents. One of the leading causes of accidents is the need for more awareness from workers and companies of the importance of implementing OHS at work. This situation arises due to the need for maximum planning and implementation of the Construction Safety Management System through the Minister of Public Works and Public Housing, and the Indonesian government has issued Regulation Number 10 of 2021 concerning construction safety guidelines. Data collection in this study is secondary data, namely construction accident reports by the Construction Safety Committee. The analysis used is archival analysis, where the report is mapped to produce statistics on construction accidents based on the type of project, time of occurrence, day of occurrence, the impact of the accident, and the cause of the accident. The results showed that the building became the first rank of construction project types with a percentage of 35% where the occurrence was in the morning before noon, namely 08.00-12.00, and on Tuesday became a day that often occurred construction accidents based on the construction safety committee. It was found that the cause of the accident was dominated by human factors and work equipment, which would impact the damage to the building itself with a percentage of 56%. The results of this study will be helpful for implementers/construction accident experts as guidelines for the futur

Strategi Pengembangan Usaha Bawang Goreng pada UMKM “Usaha Bersama” di Desa Bolupountu Jaya Kecamatan Sigi Biromaru Kabupaten Sigi

UMKM “Usaha Bersama” merupakan salah satu USAha rumah tangga yang memproduksi bawang goreng. UMKM tersebut berada di Desa Bolupountu Jaya Kecamatan Sigi Biromaru Kabupaten Sigi. Tujuan penelitian untuk mengetahui strategi alternatif pengembangan USAha bawang goreng pada UMKM “Usaha Bersama” di Desa Bolupountu Jaya Kecamatan Sigi Biromaru Kabupaten Sigi. Data yang diperoleh dianalisis dengan menggunakan analisis SWOT. Hasil penelitian menunjukkan faktor-faktor perkembangan USAha bawang goreng UMKM “Usaha Bersama” yaitu faktor internal dan faktor eksternal. Faktor internal memiliki total nilai sebesar 3,4 dengan skor kekuatan 1,83 dan skor kelemahan 1,57. Hal ini menunjukkan faktor kekuatan yang dimiliki lebih besar dari faktor kelemahan, sedangkan untuk faktor eksternal memiliki total nilai sebesar 3,17 dengan skor peluang 2,35 dan skor ancaman 0,82. Hal ini menunjukkan faktor peluang yang dimiliki lebih besar dari faktor ancaman, sehingga disimpulkan bahwa alternatif strategi yang digunakan untuk pengembangan USAha bawang goreng UMKM “Usaha Bersama” yaitu dengan menggunakan strategi SO dimana USAha bawang goreng pada UMKM “Usaha Bersama” dapat menciptakan strategi yang menggunakan kekuatan untuk memanfaatkan peluang yang ada

Analisis Profitabilitas USAha Keripik Sukun Pada Industri Rumah Tangga “Citra Lestari Production” Di Kota Palu

Agroindustri ini bisa membantu produsen dalam upaya meningkatkan laba. Produsen keripik sukun terkadang menetapkan harga jual berdasarkan keinginannya, sehingga produsen tidak mengetahui apakah USAhanya untung ataupun rugi.Penelitian ini bertujuan mengetahui besarnya pendapatan,struktur modal dan profitabilitas dari USAha keripik sukun di “Citra Lestari Production”.Penelitian ini telah dilaksanakan di“Citra Lestari Production" bertempat dijalan Kimaja No. 9 Kelurahan Besusu Kecamatan Palu Timur di Kota Palu.Penelitian ini menggunakan analisis pendapatan dan profitabilitas untuk mengetahui kemampuan USAha dalam menghasilkan laba atau keuntungan pada saat memproduksi keripik sukun.Hasil penelitian menunjukkan bahwa jumlah penerimaan yang diperoleh USAha keripik sukun pada industri rumah tangga “Citra Lestari Production” selama Bulan Januari-Maret 2013 sebesar Rp 44.992.000 dengan total biayayang dikeluarkan sebesar Rp 17.680.066 dan menghasilkan labasebesarRp 27.311.934 dan struktur modal industri rumah tangga“Citra Lestari Production” memiliki asset tetap yang berupa peralatan dalam melakukan proses produksi yaitu sebesar Rp 36.850.000 serta memiliki modal tunai milik pribadi yaitu sebesar Rp 77.962.000 sedangkan, profitabilitas selama kurun waktu tiga bulan (Januari-Maret 2013) mengalami fruktuasi dengan nilai rata-rata EAT sebesar Rp 9.057.022 dibandingkan dengan nilai investasi sebesarRp 365.312.000 dikalikan 100 dalam satuan persen (%) sehingga, menghasilkan nilai rata-rata profitabilitas sebesar 2,48%. Artinya nilai profitabilitas menunjukan bahwa setiap penambahan Rp 1 penjualan menghasilkan laba bersih sebesar Rp 2,48

Analisis Pemasaran USAhatani Tomat di Desa Nupabomba Kecamatan Tanantovea Kabupaten Donggala

The aim of this research is to know the shape of tomato marketing channel, the amount of margin in each marketing channel, the price part received by the farmer in each marketing channel and the marketing efficiency of tomatoes in each marketing channel. The analysis showed that the marketing margin tomatoes were obtained for the 1 channel IDR 1,000 / Kg and channel 2 which is IDR 1,500 / Kg. The part of the price received by farmers in the channel 1 is 60.00%, and the second channel at 70.00%. Thus, the greatest part of the price received by farmers is on channel 2. Tomato marketing channels in Nupabomba village consists of two channels, namely: 1) Farmers → Trader Gatherer → Trader Retailer → Consumer, 2) Farmers → Traders Retailer → Consumer. In the first channel, part of the price received by farmers amounted to 60.00% efficiency value was 40.00%. On channel 2, section prices received by farmers amounted to 70.00% of the value of efficiency is 30.00%, resulting in more efficient marketing channel is the channel 2