Faktor-Faktor yang Berpengaruh terhadap Audit Delay Perusahaan Sektor Perdagangan yang Terdaftar di Bei Periode 2007-2009

The study aims to determine the factors that influence audit delay trade sector companies listed on the Stock Exchange 2007-2009 period. The factors studied are delay is estimated to affect audit firm size, leverage level and quality of KAP. The population in this study is the trading company's financial statements listed on the Stock Exchange from 2007-2009. Sampling technique with elected sampling (non-probability sampling) by purposive sampling. Of the 24 companies that are trading at the Indonesian Stock Exchange from the year 2007-2009, there were only 21 companies that meet the characteristics of the samples that have been determined. The results of this study is the first hypothesis which states that the size of the company, significantly influence audit delay is acceptable. Significantly influence the regression coefficients for 1.270 and 0.005 the significance of the direction of positive relationships. The second hypothesis of this study which states that the level of corporate leverage significant effect on audit delay is acceptable. Significantly influence the regression coefficients for 1.099 and 0.011 the significance of the direction of positive relationships. The third hypothesis of this study which states that the level of corporate leverage significant effect on audit delay is unacceptable. Significantly influence the regression coefficients for 0.318 and 0.399 the significance of the direction of positive relationships. While the dominant variables is firm size that affect the audit delay can be accepted with the same value of the regression coefficients with their respective 1.270 values of significance (p = 0.005)

Influencing Factors Of Business-Fraud Intention On Young Muslim Entrepreneurs In Palembang City

ABSTRACT The purpose of this study was to determine the factors that affect the intention of business-fraud on young entrepreneurs in Palembang city. Researchers conducted research development on young-Muslim entrepreneurs as subjects and added the role stress variable and applied TPB Theory. The type of data used in the form of primary data through questionnaires. The analysis of this research used SEM-Analysis. The results of this study were: H1-predicted a positive correlation between attitudes and intention of young-Muslim entrepreneurs to commit business-fraud (accepted). H-2 and H-3 there was rejection because there were more influential variables. H4-predicted there was a positive correlation between the role-stress and intention of young-Muslim entrepreneurs to commit business-fraud (accepted). H5-predicted that attitudes toward behavior, subjective-norms, and perceived-behavioral controls have significant influence on the intention of young Muslim entrepreneurs to commit business-fraud.  Potential business young-Muslim entrepreneurs can fraud occur in the business, needs to be improved by effectiveness of internal controls. Keywords: Intention, Business-Fraud, young-Muslim, attitudes, role-stress, subjective-norms, perceived-behavioral controls, TP

PENGARUH KUALITAS LAYANAN TERHADAP KEPUASAN PASIEN MEDICAL CHECK UP (MCU) PADA RUMAH SAKIT DR. AK. GANI PALEMBANG

This final report titled “The impact of the service quality toward the patient satisfaction of medical check-up at RS. DR. AK. GANI Palembang”. The objective of this research is to know the level of patient satisfaction toward the service quality which is given and to know which service quality variable that most significantly influence the patient satisfaction.  In analyzing the problems, the writer used interview technique and quesionnaires by distributing questionnaires to every patients who conducted medical check-up with 60 questionnaires that is distributed.  In processing the data, the writer used SPSS version 20.0 program.  The results showed that the reliability variable and the responsiveness variable had strong influence toward the patient satisfaction and the strongest one was the reliability dimension with 43,4%

Faktor-Faktor Yang Berpengaruh Terhadap Audit Delay Perusahaan Sektor Perdagangan Yang Terdaftar Di Bei Periode 2007-2009

The study aims to determine the factors that influence audit delay trade sector companies listed on the Stock Exchange 2007-2009 period. The factors studied are delay is estimated to affect audit firm size, leverage level and quality of KAP. The population in this study is the trading company's financial statements listed on the Stock Exchange from 2007-2009. Sampling technique with elected sampling (non-probability sampling) by purposive sampling. Of the 24 companies that are trading at the Indonesian Stock Exchange from the year 2007-2009, there were only 21 companies that meet the characteristics of the samples that have been determined. The results of this study is the first hypothesis which states that the size of the company, significantly influence audit delay is acceptable. Significantly influence the regression coefficients for 1.270 and 0.005 the significance of the direction of positive relationships. The second hypothesis of this study which states that the level of corporate leverage significant effect on audit delay is acceptable. Significantly influence the regression coefficients for 1.099 and 0.011 the significance of the direction of positive relationships. The third hypothesis of this study which states that the level of corporate leverage significant effect on audit delay is unacceptable. Significantly influence the regression coefficients for 0.318 and 0.399 the significance of the direction of positive relationships. While the dominant variables is firm size that affect the audit delay can be accepted with the same value of the regression coefficients with their respective 1.270 values of significance (p = 0.005)

BUSINESS OWNER’S PERSPECTIVE ON STRATEGIC EXECUTION, TECHNOLOGICAL TRANSFORMATION, COMPETITIVENESS POTENTIAL, AND SERVICES LEVEL ON THE IMPLEMENTATION OF STRATEGIC IT ALIGNMENT

Purpose of the study: This research aimed to determine the perspectives of business owners regarding strategic-execution, technological-transformation, competitiveness-potential, and service-level to the implementation of IT- strategic alignment in SME of Creative Industries Group in Palembang City. Methodology: Research design is causal research and uses primary data type, in the form of questionnaires and some are carried out also by direct interviews. Main Findings: This research, it could be concluded that partially only the Strategic-Execution variable and Competitiveness-Potential variable which affected the implementation of Strategic-IT Alignment. While the Strategic-Execution, Technological-Transformation, Competitiveness-Potential, and Service-Level had a significant effect simultaneously on the implementation of Strategic-IT Alignment. Applications of this study: The population for this research is SMEs in Palembang City which is registered in the Ministry of Cooperatives and SMEs. Novelty/Originality of this study: The results of the research support the first hypothesis that the Strategic-Execution variable has a positive and significant effect on the implementation of Strategic-IT Alignment

Pengaruh Kualitas Layanan Terhadap Kepuasan Pasien Medical Check Up (Mcu) Pada Rumah Sakit Dr. Ak. Gani Palembang

This final report titled “The impact of the service quality toward the patient satisfaction of medical check-up at RS. DR. AK. GANI Palembang”. The objective of this research is to know the level of patient satisfaction toward the service quality which is given and to know which service quality variable that most significantly influence the patient satisfaction. In analyzing the problems, the writer used interview technique and quesionnaires by distributing questionnaires to every patients who conducted medical check-up with 60 questionnaires that is distributed. In processing the data, the writer used SPSS version 20.0 program. The results showed that the reliability variable and the responsiveness variable had strong influence toward the patient satisfaction and the strongest one was the reliability dimension with 43,4%

Faktor-Faktor Yang Berpengaruh Terhadap Audit Delay Perusahaan Sektor Perdagangan Yang Terdaftar Di Bei Periode 2007-2009

The study aims to determine the factors that influence audit delay trade sector companies listed on the Stock Exchange 2007-2009 period. The factors studied are delay is estimated to affect audit firm size, leverage level and quality of KAP. The population in this study is the trading company's financial statements listed on the Stock Exchange from 2007-2009. Sampling technique with elected sampling (non-probability sampling) by purposive sampling. Of the 24 companies that are trading at the Indonesian Stock Exchange from the year 2007-2009, there were only 21 companies that meet the characteristics of the samples that have been determined. The results of this study is the first hypothesis which states that the size of the company, significantly influence audit delay is acceptable. Significantly influence the regression coefficients for 1.270 and 0.005 the significance of the direction of positive relationships. The second hypothesis of this study which states that the level of corporate leverage significant effect on audit delay is acceptable. Significantly influence the regression coefficients for 1.099 and 0.011 the significance of the direction of positive relationships. The third hypothesis of this study which states that the level of corporate leverage significant effect on audit delay is unacceptable. Significantly influence the regression coefficients for 0.318 and 0.399 the significance of the direction of positive relationships. While the dominant variables is firm size that affect the audit delay can be accepted with the same value of the regression coefficients with their respective 1.270 values of significance (p = 0.005)

Evaluasi Kinerja Berdasarkan Implementasi Sistem Pengendalian Internal

The purpose of this study is to evaluate the performance based on the implementation of Internal Control System (SPI) at the Sub-Branch Office of Bank XYZ Palembang. The sample in this study were 48 respondents of the Sub-Branch Office of Bank XYZ Palembang. Data analysis technique used is descriptive qualitative method through descriptions of recapitulation result of respondent's answer on research questionnaire. The results of this study indicate that performance management has started supported by the application of SPI is considered adequate. However, the limited implementation of performance appraisal for financial elements causes SPI performance for the completion of follow-up audit findings at the Branch Office is not considered optimal. Therefore, attention needs to be applied to the SPI which also focuses on non-financial elements that also greatly support the company's performance either directly or indirectly. This research is expected to provide a description of the correlation between company performance with effective and efficient SPI implementation especially related to the completion of follow up on audit findings.

The influence of entrepreneurial action group on the SMEs performance through internalization of Quadruple Helix innovation role

The purpose of this study is to know the influence of entrepreneurial action group on the performance of SMEs through internalization of quadruple-helix innovation role ( a study on creative economy-based SMEs in Palembang). The research design used is a causal research. The type of data used is primary data, i.e. questionnaire and direct interviews . The sampling methods used was purposive sampling, thus there are 95 respondents/owners of creative economy-based SMEs. Analytical techniques used to test the hypothesis was simple linear regression and multiple regression. The findings reveal that: a. There is a significant influence of Entrepreneurial Action Group on Creative Economy-based SMEs Performance, b. There is a significant influence of Entrepreneurial Action Group over the Creative Economy-Based Internalization of Quadruple Helix Innovation Role, c. There is no influence of Internalization of Quadruple Helix Innovation Role on Creative Economy-SMEs performance, d. There is a significant influence of Entrepreneurial Action Group and Internalization of Quadruple Helix Innovation Role on Creative Economy-Based SMEs performance

PERENCANAAN TATA LETAK PABRIK REKOMENDASI PERBAIKAN PADA PT.X

Perancangan tata letak fasilitas ini dilakukan berdasarkan masalah yang dirasakan oleh PT.X terkait dengan performa produktifitas sehari-hari. Penelitian ini bertujuan untuk memberikan rekomendasi tata letak dan pengaturan dari fasilitas produksi dan area kerja untuk PT.X Beberapa pengukuran dan langkah-langkah dilakukan sebelum melakukan perancangan tata letak fasilitas, seperti aspek-aspek operation process, production process. proses perancangan tata letak fasilitas kemudian dilakukan dengan memperhatikan jarak rectillinear dari beberapa metode berdasarkan existing layout. Didapatkan bahwa jarak rectillinear terkecil didapatkan dari pengolahan data dengan software VIP PlanOPT. Sehingga usulan perbaikan terhadap tata letak fasilitas PT.X beserta fasilitas pendukungnya dirancang berdasarkan hasil pengolahan data sebelumnya. Kemudian penentuan lokasi pabrik dengan metode AHP ini dilakukan dengan memanfaatkan pendapat tiga pakar terhadap dua belas kriteria pemilihan lokasi. Sehingga didapatkan lokasi terbaik sebagai lokasi fasilitas PT.X yang bergerak dalam industri tekstil adalah di kota  Depok.  Kata kunci : Plant layout, material handling cost, production proces