The Quality of Accounting Information and The Accounting Information System through The Internal Control Systems: A Study on Ministry and State Agencies of The Republic of Indonesia

The purpose of this study is an attempt to explain, but not empirically tested, the effect of the effectiveness of internal control system (general and application controls) on the quality of accounting information systems (ease of use, usefulness and usage) and its impact on the quality of accounting information (relevance,  accuracy, and  verifiability)  in order to develop a theoretical framework as a basis of the hypothesis as an answer to the question of the study, that is, to the extent of which: (1) the effect of internal control on accounting information systems (AISs), (2) the effect of internal control on the quality of accounting information, and (3) the effect of the quality of  accounting information systems on the quality of accounting information. This study will use a t test by ? = 0.05 to test each of the proposed hypothesis. The study is scheduled to be conducted in 85 Ministries and State Agencies of the Republic of Indonesia. Also explained in this paper is the research methodology used. Keywords: Internal Control, Quality of Accounting Information Systems, Quality of Accounting Informatio

Pengaruh Aktivitas Pengendalian, Informasi dan Komunikasi terhadap Kualitas Sistem Informasi Akuntansi dan Dampaknya terhadap Kualitas Laporan Keuangan (Studi Kasus pada Badan Pemeriksa Keuangan Republik Indonesia)

This research was motivated because no integrated with software in the examination of the financial statements of the central government because recording of cash receipts and the Directorate General of Taxes point a different amount. By looking at existing problems, the study aims to know the influence of control activities, information and communication to quality of accounting information system and the quality of financial report. The study collected data from 50 respondents. Questionnaires were distributed to Unit BPK RI and 40 questionnaires were returned. The answer of Respondents were then Analyzed with a statistical assessment of SEM-PLS. The result of the research shows that control activities influences significant to quality of accounting information system, information and communication influences is not significant to quality of accounting information system, and quality of accounting information system influences significant to quality of financial report

A Path-Goal Model of Leadership Style: A New Perspective in Modeling of AISs Quality

Purposes. This study aims to (1) examine the effect of leadership style in a path-goal models, the quality of accounting information system, (2) to test the correlation of situational factors and adoption appropriate  leadership style. (3) Test the consistency of the direction of correlation between situational factors and the type of leadership style adopted. Design / methodology / approach. This study is a survey using a sample size of 63 institutions were selected from 84 populations institution ministries and agencies of the Republic of Indonesia. The collected data is processed and analyzed using techniques Partial Least Square Path Modeling (PLS-PM). The hypotheses are tested using the t-statistic, at the level of 95% confidence intervals and alpha = 5%. Finding. (1) The leadership style have an effect and significant on the Quality of Accounting Information Systems. The same thing, each type of leadership styles: directive, supportive, participative and achievement oriented indirectly affect the quality AISs. (2) The correlation between personal characteristic and  leadership style type adopted, statistically showed a very small value and inversely proportional to the type of leadership style chosen. Although unidirectional, but, statistically, environmental of AISs considerations  also not correlated with the type of leadership style adopted. (3) There is no consistent correlation direction between situational factors: Personal Characteristics of the system user (negative) and the environment from AISs (positive) in influencing the type of leader to adopt appropriate leadership style. The situation is described as: "The Paradox of A Path-Goal Model of Leadership Style" Practical Impact: Leaders must pay attention to the consistency between the condition of the system environment and the personal characteristics of the user system, which harmonize between educational qualifications and experience of the personal who will operate the system with the requirements of the environmental system. so that, among situational factors will have the same correlation direction with the adoption of the style of leadership. Originality / value. Involving leadership style variable - path-goal approach -is a model of a unique perspective in the study of the development of the  quality of AISs  models. The path-goal-models of leadership styles -, is a type of leadership style that is still widely adopted by the leader in various organizations in Indonesia, however, the relative has not received attention from researchers of accounting information systems. Keywords: path-goal, leadership style, new approach, modelling, AISs quality. Paper Type: Research pape

PENERAPAN TEKNOLOGI PENGADUK PAKAN UNTUK PETERNAKAN PUYUH DI KANAGARIAN SALO KECAMATAN BASO KABUPATEN AGAM

Kanagarian Salo Kec. Baso Kab. Agam memiliki beberapa peternakan puyuh yang dikelola secara mandiri. Berdasarkan survey yang  dilakukan pada awal 2020 di peternakan puyuh kanagarian Salo, pakan puyuh diaduk secara manual menggunakan skop sehingga hasil adukan tidak merata ditiap bagian. Pengolahan pakan yang baik sangat berpengaruh pada produksi telur puyuh. Pakan yang baik memiliki komposisi pengadukan yang merata di setiap bagian ransum, sehingga puyuh mendapat gizi sesuai kebutuhannya. Berdasarkan permasalahan tersebut sangat perlu dibuatkan mesinpengaduk pakan unggas. Tujuan pengabdian masyarakat ini adalah menyediakan mesin pengaduk pakan ternak puyuh kapasitas 400 kg untuk peternak di Kanagarian Salo. Diharapkan proses pengadukan pakan menjadi lebih efektif dan efisien. Metoda yang digunakan untuk menyelesaikan permasalahan mitra adalah adalah rancang bangun alat pengaduk pakan yang aplikatif berdasarkan kebutuhan mitra dan sosialisasi cara pemakaian mesin pengaduk. Hasil kegiatan pengabdian ini adalah tersedianya mesin pengaduk pakan puyuh kapasitas 400 kg untuk peternakan puyuh di kanagarian salo dan pemahaman peternak dalam pengoperasian mesin. Kata kunci : pakan unggas, pakan puyuh, mesin pengaduk, tingkat campuranhomogen ABSTRACT Kanagarian Salo Kec. Baso Kab. Agam has several independently managed quail farms. Based on a survey conducted in early 2020  quail farm in Kanagarian Salo, the quail feed ingredient was stirred manually using a shovel  that produce Non-homogeneous mix. Good feed processing is very influential on the production of quail eggs. A good feed has an even mixing composition in every part of the ration, so that the quail gets the nutrition their needs. Based on these problems, a poultry feed mixer machine is needed. The method used to solve the problems is the design of an poultry feed mixer machine based on the needs of partners and socialization of how to use the mixer machine. The result of this activity is the availability of a poultry feed mixer machine with  400 kg capacity  for quail farms in Kanagarian Salo and the understanding of farmers in operating the machine. Keywords:  poultry feed, quail feed, mixing machine, degree  of  mixing, homoge

PENGARUH AKTIVITAS PENGENDALIAN, INFORMASI DAN KOMUNIKASI TERHADAP KUALITAS SISTEM INFORMASI AKUNTANSI DAN DAMPAKNYA TERHADAP KUALITAS LAPORAN KEUANGAN (Studi Kasus Pada Badan Pemeriksa Keuangan Republik Indonesia)

This research was motivated because no integrated with software in the examination of the financial statements of the central government because recording of cash receipts and the Directorate General of Taxes point a different amount. By looking at existing problems, the study aims to know the influence of control activities, information and communication to quality of accounting information system and the quality of financial report. The study collected data from 50 respondents. Questionnaires were distributed to Unit BPK RI and 40 questionnaires were returned. The answer of Respondents were then Analyzed with a statistical assessment of SEM-PLS. The result of the research shows that control activities influences significant to quality of accounting information system, information and communication influences is not significant to quality of accounting information system, and quality of accounting information system influences significant to quality of financial report

Perancangan Mesin Press Tahu Sistem Pnuematik Dengan Kapasitas 50 Kg

This pneumatic system tofu press machine is a press machine that is used to compress tofu starch with a capacity of 50 kg to make tofu that is ready to be marketed. The pneumatic system tofu press machine is made to make it easier to press tofu. Previously, tofu was pressed manually, namely by using a stone as a tofu press which resulted in the length of the tofu compaction process. Pressing with stones can also cause work accidents. This tofu press machine uses pneumatics as a punch driver which will press the tofu. The way this tofu machine works is by pressing the on button on the machine then the punch will move down towards the tofu essence and press the tofu. Punch paused for a moment to make sure the tofu blended in perfectly. Then press the off button on the machine to return the punch to its original position. This pneumatic system tofu press machine can reduce work accidents, lighten work, shorten processing time and is also more hygienic because it uses air as a punch driver

MUTU PENDIDIKAN ISLAM: JENIS KESISTEMAN, KONSTRUKSI KESISTEMAN DAN BERFIKIR KESISTEMAN

Dalam meningkatkan Mutu Pendidikan Islam sangat di perlukan Perubahan dan usaha yang lebih baik lagi, di karenakan tantangangan zaman yang akan datang menuntut lembaga pendidikan islam untuk mengikuti perkembangan zamannya, untuk menumbuhkan kepercayaan dan minat masyarakat sangat perlu peningkatan Mutu pendidikan itu sendiri, agar anak anak yang mereka titipkan pada Lembaga pendidikan Islam mampu bersaing dan mampu mengahadapi era saat ini. Pendekatan sistem atau berpikir kesisteman adalah salah satu solusi mendasar yang harus dipahami dan diterapkan oleh setiap manajer lembaga pendidikan Islam agar Lembaga Pendidikan Islam menjadi Lembaga pendidikan yang bermutu. Artikel ini mereview Faktor-faktor yang mempengaruhi Mutu Pendidikan Islam, yaitu: Jenis Kesisteman, Konstruksi Kesisteman dan Berfikir Kesisteman, suatu studi literatur Manajemen Sumberdaya Manusia. Tujuan penulisan artikel ini guna membangun hipotesis pengaruh antar variabel untuk digunakan pada riset selanjutnya. Hasil artikel literature review ini adalah: 1) Jenis Kesisteman berpengaruh terhadap Mutu Pendidikan Islam; 2) Konstruksi Kesisteman berpengaruh terhadap Mutu Pendidikan Islam; dan 3) Berfikir Kesisteman   berpengaruh terhadap Mutu Pendidikan Islam

Hubungan Pemahaman Keselamatan dan Kesehatan Kerja (K3), Kedisiplinan Mahasiswa, dan Bimbingan Dosen terhadap Unjuk Kerja Praktik Mahasiswa Program Studi Teknik Mesin Politeknik Negeri Padang

The problem in this research was the low performance of student in the Practical of Mechanical Workshop Mechanical Engineering Study Program Polytechnic State of Padang in the implementation of learning practices that affected by occupational safety and health , student discipline, and guidance of lecturer. This study aims to analyze the relationship occupational safety and health, student discipline and guidance of lecturer with the student practice performance of mechanical workshop Mechanical Engineering Study Program Polytechnic State of Padang. This study was a correlational study with a quantitative approach. The population of the research is all the student of 2016 with consisted of 125 people. The sampling technique used is proportional random sampling, that 96 people as a sample and 29 people were respondents taken from the population. Data were collected through a questionnaire that had been tested for validity and reliability. The results showed that, 1) there is a strong and positive correlation between occupational safety and health  with the student practice performance with rhitung (0.463)> rtabel (0,199); 2) There is a strong and positive correlation between discipline with performance of students practical with rhitung (0.479)> rtabel (0,199); 3) There is a strong and positive relationship between the guidance of lecturers with the performance of student practical with rhitung (0.451)> rtabel (0,199); 4) there is a very strong and positive together occupational safety and health discipline students and guidance of the lecturer with the performance of student practical rhitung (0.525)> rtabel (0,199)

Perancangan Alat Pencetak Brown Sugar Cube

Palm is a type of palm whose potential for high economic value and can thrive in Indonesia. Nagari Andaleh Baruh Bukik is an area in Tanah Datar District that is a center of palm crop production and has the potential to be developed by its economy. Seeing a promising market, the idea was born to process ant sugar into brown sugar cubes by making a brown sugar cube printer. The manufacture of brown sugar cubes using the manual press method with a pressing system utilizes the principle of the 2nd type of leverage, where the load point is between the power point and the fulcrum. This pressing system works if the lever is pulled by the operator according to the specified depth limit, to restore the position of the lever to its original position is to take advantage of the spring force. It takes about 392 N to press the mold. By doing the calculation so that a mechanical profit is obtained 3 times, the total force required to press is 130.6 N. The safety factor equation is 69.76 N/mm2 ≤ 200 MPa with the largest curved moment being 130.87 N/mm2, so this tool is safe and will not be bent. Power arm length: 34.5 cm, weight arm length: 11.5 cm. Designing components and assembling brown sugar cube printers using the SolidWork application

Pembuatan Dan Pengujian Mesin Bending Rotary Baja Untuk Aplikasi Stand Pot Bunga Diameter 8 dan 10 Inch

In this day and age people decorate homes with flower pots and many models of flower pot place creations. Usually the place to put flower pots in the form of a circle and to make a circular iron is made manually requires energy and a long time. A bending machine is needed to make concrete iron circle creations. The aim of this research is to produce a rotary bending machine that is able to work efficiently in forming a concrete steel circle. The method used in this study is a practical method that is doing machine design and continued with the manufacture and field testing. The working principle of this machine is to use a motor that functions to move the Gearbox and continue the rotation to the shaft, then the shaft rotates and the bending mall rotates and makes the steel concrete come round and circular. The conclusion is (a). This concrete steel rotary bending machine has dimensions of 550 mm x 550 mm x 1000 mm with an electric motor drive power source (b). The results of the bending process using a concrete steel rotary bending machine are far more efficient than doing manual bendin