Evaluasi Implementasi Peranan Pengendalian Internal: Pelaksanaan Impor Sementara di Kantor Pengawasan dan Pelayanan Bea dan Cukai Tipe Madya X

Arsitektur Perbankan Nasional tahun 2010 yang telah berjalan dengan  baik membuat Abstrak: Penelitian ini bertujuan untuk mengevaluasi pelaksanaan impor sementara di Kantor Pengawasan dan Pelayanan Bea dan Cukai (KPBBC) Tipe Madya X melalui evaluasi pengendalian internal. Metode evaluasi yang digunakan dalam penelitian ini adalah dengan menggunakan pendekatan kualitatif melalui wawancara, observasi dan studi kepustakaan. Penelitian ini melibatkan 6 orang informan yang terdiri dari 5 pegawai dan 1 kepala seksi untuk mendapatkan informasi terkait. Hasil penelitian ini menyimpulkan bahwa Kantor Pelayanan dan Pengawasan Bea Cukai (KPPBC) Tipe Madya X telah memiliki pengurusan perizinan impor sementara yang baik, namun terdapat prosedur yang belum dilaksanakan sesuai dengan aturan. Hal lainnya adalah walaupun prosedur pelaksanaan impor sementara telah berjalan dengan baik, namun terdapat sedikit kekurangan dalam penatausahaan/ administrasi dokumen antara lain pada saat penomoran dan pengarsipan dokumen. Hal yang ketiga adalah aktivitas pengendalian internal belum sepenuhnya dilaksanakan dengan baik karena belum terdapat jaminan bahwa pengawasan dan pengendalian fisik dalam pelaksanaanya sesuai dengan izin yang telah diberikan.   Kata kunci: prosedur, administrasi dokumen, pengendalian internal   Abstract: This study was aimed to evaluate the implementation of temporary import in the Control and Service Office of Customs and Excise Medium Type X through the evaluation of internal control. Evaluation methods used in this research was using qualitative approach through interviews, observations and literature studies. The study involved six informants consisting of five employees and one head section to obtain related information. The results of this study concluded that the Office has had a good temporary import licensing, but there was a procedure not conducted in accordance with the rules. The other thing was although the implementation of the temporary import procedure has run well, but there were lack of administration documents, such as the numbering and the archiving of documents. The third was the internal control activities have not been fully implemented properly because there has been no guarantee that the supervision and control of physical implementation, according to the granted permission.   Keywords: procedures, administrative documents, internal contro

Congruity Analysis On Gender And Leadership Roles Among Communication Managers In Jakarta

According to the role congruity theory (Eagly & Karau, 2002), most characteristics attributed to men are categorized as agentic—assertive, confident, and powerful; while most characteristics attributed to women are communal—pleasant, likeable and trustworthy. However, agentic traits usually define leadership as men are viewed as having more leadership traits than women. Consequently, women are less likely to be approved as leaders compared to men because the male stereotype is more similar to the leader stereotype.. This research intends to find out the relationships of employees' compliance towards male and female boss. In-depth interviews are conducted to 40 communication managers in Jakarta. Results show that the traits attributed to male managers are indeed agentic, while the traits attributed to female managers are communal. Most respondentsclaim to not have a preference between female and male managers, but eventually contradict their answers throughout the interviews. Results were analyzed using the role congruity theory. This study serves as a foundation upon which much needed research on gender discrepancies in the Indonesian workforce can be built

Tindak Pidana Penipuan Terkait dengan Iklan Penjualan Barang yang Merugikan Konsumen

Meet their needs, consumers are faced with various types of products offered by businesses. With the various types of products and freedom for consumers to choose a variety of products offered lead to competition among businesses. Competition among businesses to market products that offer the consumer interest can be done in various ways, one of them promoting products through print media advertisements. Advertising is a tool for businesses to introduce their products to the public in order to influence the tendency for people to use or consume. The problem is, the ad does not always give a true or deceptive information about an advertised product, so that consumers can be harmed by the behavior. If perpetrators of this background can be formulated several problems, namely how the forms of advertising fraud that harm consumers, whether fraud ad meets the elements of a crime, how to determine the criminal liability for those who make advertising the sale of goods that harm consumers in Indonesia based on the Code of Criminal Law and Law 8 of 1999 on Consumer Protection

Distribution and conservation status of the orang-utan (Pongo spp.) on Borneo and Sumatra: how many remain?

In recognition of the fact that orang-utans (Pongo spp.) are severely threatened, a meeting of orang-utan experts and conservationists, representatives of national and regional governmental and non-governmental organizations, and other stakeholders, was convened in Jakarta, Indonesia, in January 2004. Prior to this meeting we surveyed all large areas for which orang-utan population status was unknown. Compilation of all survey data produced a comprehensive picture of orang-utan distribution on both Borneo and Sumatra. These results indicate that in 2004 there were c. 6,500 P. abelii remaining on Sumatra and at least 54,000 P. pygmaeus on Borneo. Extrapolating to 2008 on the basis of forest loss on both islands suggests the estimate for Borneo could be 10% too high but that for Sumatra is probably still relatively accurate because forest loss in orang-utan habitat has been low during the conflict in Aceh, where most P. abelii occur. When those population sizes are compared to known historical sizes it is clear that the Sumatran orang-utan is in rapid decline, and unless extraordinary efforts are made soon, it could become the first great ape species to go extinct. In contrast, our results indicate there are more and larger populations of Bornean orang-utans than previously known. Although these revised estimates for Borneo are encouraging, forest loss and associated loss of orang-utans are occurring at an alarming rate, and suggest that recent reductions of Bornean orang-utan populations have been far more severe than previously supposed. Nevertheless, although orang-utans on both islands are under threat, we highlight some reasons for cautious optimism for their long-term conservatio

Congruity Analysis on Gender and Leadership Roles Among Communication Managers in Jakarta

According to the role congruity theory (Eagly & Karau, 2002), most characteristics attributed to men are categorized as agentic—assertive, confident, and powerful; while most characteristics attributed to women are communal—pleasant, likeable and trustworthy. However, agentic traits usually define leadership as men are viewed as having more leadership traits than women. Consequently, women are less likely to be approved as leaders compared to men because the male stereotype is more similar to the leader stereotype.. This research intends to find out the relationships of employees' compliance towards male and female boss. In-depth interviews are conducted to 40 communication managers in Jakarta. Results show that the traits attributed to male managers are indeed agentic, while the traits attributed to female managers are communal. Most respondentsclaim to not have a preference between female and male managers, but eventually contradict their answers throughout the interviews. Results were analyzed using the role congruity theory. This study serves as a foundation upon which much needed research on gender discrepancies in the Indonesian workforce can be built

The Influence of Accountability, Work Experience and Professionalism on the Quality of the Quality of the Work of Auditors

The study was conducted aimed at examining the effect of accountability, work experience, and professionalism on the quality of auditor performance. auditors are required to have a high level of accountability because the auditor will present financial statements that must be accountable by himself. In addition to having a high accountability the auditor should also have good work experience so that the auditor can convey a logical and logical understanding of the errors contained in the financial statements. And auditors also require high professionalism so that auditors can carry out professional and good tasks. The object of research is the auditor who is working at the North Sumatra BPKP Office. The data is 70 respondents. The sampling method is the saturated sample technique. Analyze the data using validity, reliability and linear regression tests. And the results of the study prove that accountability has an influence on the quality of the work of the auditor, while work experience and professionalism do not have an influence on the quality of the work of the audiores