analisis pengendalian internal pada prosedur pemberian kredit investasi (studi pada PT. Bank Tabungan Negara Cabang KKupang)

  This study aims to find out how the procedures for granting investment credit is and how to internal control the procedure for granting investment credit at PT. State Savings Bank Tbk Kupang Branch. The research approach used in this research is descriptive qualitative. The type of data used in this study is qualitative data, the data source used in this research is primary data, the data collection technique used is by conducting interviews with informants. The results showed that (1) PT. Bank Tabungan Negara Tbk Kupang Branch has carried out the procedure for granting investment credit in accordance with the procedure, starting from the socialization of credit from the authorities, followed by the submission of documents to meet the requirements, after that a credit analysis was carried out to determine the credibility of the debtor and finally the debtor was waiting for disbursement. on the credit application. (2) PT. The State Savings Bank Tbk Kupang Branch has carried out internal control on the procedure for granting investment credit properly in accordance with the five components of internal control, namely the control environment, risk assessment, control activities, information and communication and monitoring.    Penelitian ini bertujuan untuk mengetahui bagaimana prosedur pemberian kredit investasi dan bagaimana pengendalian internal pada prosedur pemberian kredit investasi pada PT. Bank Tabungan Negara Tbk Cabang Kupang. Pendekatan penelitian yang digunakan dalam penelitian ini yaitu deskriptif kualitatif. Jenis data yang digunakan dalam penelitian ini adalah data kualitatif, sumber data yang digunakan dalam penelitian ini adalah data primer, teknik pengumpulan data yang digunakan dengan melakukan wawancara terhadap informan. Hasil penelitian menunjukkan bahwa (1) PT. Bank Tabungan Negara Tbk Cabang Kupang telah menjalankan prosedur pemberian kredit investasi sudah sesuai dengan prosedur, dimulai dari sosialisasi kredit dari pihak yang berwenang, dilanjutkan dengan penyerahan dokumen-dokumen untuk memenuhi persyaratan, setelah itu dilakukan analisa kredit untuk mengetahui kredibilitas debitur dan terakhir debitur menunggu pencairan atas pengajuan kreditnya. (2) PT. Bank Tabungan Negara Tbk Cabang Kupang telah melakukan pengendalian internal pada prosedur pemberian kredit investasi dengan baik sesuai dengan lima komponen pengendalian internal yaitu lingkungan pengendalian, penilaian risiko, aktivitas pengendalian, informasi dan komunikasi serta pemantauan.   &nbsp

PENGARUH PARTISIPASI, PENEKANAN ANGGARAN DAN ASIMETRI INFORMASI TERHADAP BUDGETARY SLACK

This study aims to examine the effect of participation, budget emphasis, and information asymmetry on budgetary slack at the University of Nusa Cendana. The analysis technique used is multiple linear regression analysis which is partially tested. The population in this study were all work units at the University of Nusa Cendana. The selection of samples using purposive sampling method. The results of the study showed that partially participation and information asymmetry have a negative but not significant effect on budgetary slack at Nusa Cendana University. While budget emphasis has a significant positive effect on budgetary slack at Nusa Cendana University.Penelitian ini bertujuan untuk menguji pengaruh partisipasi, penekanan anggaran, dan asimetri informasi terhadap budgetary slack pada Universitas Nusa Cendana. Teknik analisis yang digunakan adalah analisis regresi linear berganda yang diuji secara parsial. Populasi dalam penelitian ini adalah semua unit kerja di Universitas Nusa Cendana. Pemilihan sampel menggunakan metode purposive sampling. Hasil penelitian menunjukkan bahwa secara parsial partisipasi dan asimetri informasi memiliki pengaruh negatif namun tidak signifikan terhadap budgetary slack pada Universitas Nusa Cendana. sedangkan penekanan anggaran berpengaruh positif signifikan terhadap budgetary slack pada Universitas Nusa Cendana

PENGARUH ARUS KAS DAN PERPUTARAN PIUTANG TERHADAP LIKUIDITAS PERUSAHAAN PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2016-2020

This study aims to determine the effect of cash flow and receivables turnover either partially or simultaneously on the liquidity of food and beverage companies listed on the Indonesia Stock Exchange for the 2016-2020 period. This type of research is quantitative research. The data used in this research is secondary data. The population in this study was 26 Food and Beverage companies listed on the Indonesia Stock Exchange. Sampling using purposive sampling, and the sample was obtained for this study as many as one third of food and beverage In Indonesia Stock Exchange period 2016 -2020. Data collection techniques in this research are literature study and documentation. The data analysis technique used in this study used multiple linear regression analysis, classical assumption test, and hypothesis testing. The results of this study are partially Cash Flow and Receivables Turnover have an effect on the liquidity of Food and Beverage Companies listed on the Indonesia Stock Exchange for the 2016-2020 period. Simultaneously, Cash Flow and Accounts Receivable Turnover affect the Liquidity of Food and Beverage Companies listed on the Indonesia Stock Exchange for the 2016-2020 period.  Penelitian ini bertujuan untuk mengetahui pengaruh arus kas dan perputaran piutang baik secara parsial maupun secara simultan terhadap likuiditas perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2016-2020. Jenis penelitian ini adalah penelitian kuantitatif. Data yang di gunakan dalam penelitian ini adalah data sekunder. Populasi dalam penelitian ini adalah sebanyak 26 perusahaan makanan dan minuman yang terdaftar Di Bursa Efek Indonesia. Pengambilan sampel menggunakan metode purposive sampling, dan sampel yang di peroleh untuk penelitian ini yaitu sebanyak 13 Perusahaan Makanan dan Minuman yang terdaftar Di Bursa Efek Indonesia periode 2016-2020. Teknik pengumpulan data dalam penelitian ini adalah studi kepustakaan dan Dokumentasi. Teknik analisis data yang di gunakan dalam penelitian ini menggunakan analisis regresi linear berganda, uji asumsi klasik dan Uji Hipotesis. Hasil penelitian ini adalah secara parsial Arus Kas dan Perputaran Piutang berpengaruh terhadap Likuiditas Perusahaan Makanan dan Minuman yang terdaftar di Bursa Efek Indonesia periode 2016-2020. Secara simultan arus kas dan perputaran piutang berpengaruh terhadap likuiditas perusahaan makan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2016-2020

PENGARUH BUDAYA ORGANISASI DAN TOTAL QUALITY MANAGEMENT TERHADAP KINERJA KERJA

In this developing era of globalization, every organization needs to talk about qualities, service andperformance, especially with the job that producing goods and service. The effort to keep andincrease quality must be based on the organization’s purpose to create inovation of new goods orservice with optimal value added and reduce production with more efficient work system. Thoseeffort will increase earnings of the organization and increase their work performance. The cultureorganization has so many influence to organization’s management quality and their workperformance. One of the way that has used to achieve and upgrade their quality with perfomancetotal quality management in their company. The purpose of this research are to figure out theinfluence of organization culture and total quality management against work performance.Thiskind of research is quantity research with a descriptive approach.Sample determination byinsidental method. Insidental sampling method form a sample determination technique by accidentor insidentally match with researcher that could use as as sample. This research’s result showingthat H1 has no significant effect (tcount = 0,254 < ttable = 2,034) because the employee hard to put adifference between the organization culture and total quality management, H2(tcount = 4,367 > ttable= 2,034) and Y has a significant effect(Fcount= 10.938 > Ftable= 3,28).The conclusion of this researchare the culture organization has no significant effect on work performance, total qualitymanagement has a positive significant effect on work performance, and culture organization andtotal quality management simultanously has a positive significant effect on work performance. Keywords: Culture Organization, Total Quality Management, Work Performanc

Estudio físico-químicos de los huevos de Iguana iguana Linnaeus, 1758

Iguana iguana eggs were physically and chemically characterized. the physical tests were performed by methods of spectrophotolorimetry, calibrator, tape measure, micrometer, flexometer and flotation and chemical tests according to the guidelines required by A.O.A.C. The results obtained showed with respect to the physical characteristics: On average, a weight of 14.78 (g); longitudinal diameter 39.70 mm (±0.49), cross-sectional diameter 26.41mm (±0.6), perimeter length 11.55 cm (±0.2), perimeter width 9.07 cm (±02), among other characteristics evaluated. Regarding the chemical composition, in shell 51.23% (±3.02) Inorganic Calcium; 20.17% (±1.56) Inorganic Phosphorus; in albumen 51.47% (±1.05) of crude protein, 17.02% (±1.33) of raw fat and in compact albumen a weight of 3.83 g (±0.21). Through multiple regressions, it was determined that the weight depends on the percentage of shell and the compact albumen in 87%. The specific gravity depends not only on the perimeter length but also on the percentage of shell and the thickness of this in the equatorial zone in a 86.3%. The percentage of shell, weight, specific gravity and thickness in the equatorial zone in 88.3%. The chromatic characterization determined its color between medium yellow and yellowish white.Caracterización físico-químicamente de huevos de Iguana iguana. Las pruebas físicas se realizaron por métodos de Espectrofotocolorimetría, calibrador, cinta métrica, micrómetro, flexómetro y flotación y las pruebas químicas acorde a los lineamientos exigidos por la A.O.A.C. Los resultados obtenidos mostraron con respecto a las características físicas: En promedio, un peso de 14,78 (g); diámetro longitudinal 39,70 mm (±0,49), diámetro transversal 26,41mm (±0,6), largo perimetral 11,55 cm (±0,2), ancho perimetral 9,07 cm (± 0,2), entre otras caractericticas evaluadas. Respecto a la composición química, en cáscara 51,23% (±3,02) Calcio Inorgánico; 20,17% (±1,56) Fósforo Inorgánico; en albumen 51,47% (±1,05) de proteína bruta, un 17,02% (±1,33) de grasa cruda y en albumen compacto un peso de 3,83 g (±0,21). Mediante regresiones múltiples se determinó que el peso depende del porcentaje de cáscara y del albumen compacto en un 87%. La gravedad específica depende no solo del largo perimetral sino también del porcentaje de cáscara y del grosor de ésta en la zona ecuatorial en un 86,3%. El porcentaje de cáscara, del peso, gravedad específica y grosor en la zona ecuatorial en 88,3%. La caracterización cromática determinó su color entre amarillo medio y blanco amarillento

Estudio físico-químicos de los huevos de Iguana iguana Linnaeus, 1758

Caracterización físico-químicamente de huevos de Iguana iguana. Las pruebas físicas se realizaron por métodos de Espectrofotocolorimetría, calibrador, cinta métrica, micrómetro, flexómetro y flotación y las pruebas químicas acorde a los lineamientos exigidos por la A.O.A.C. Los resultados obtenidos mostraron con respecto a las características físicas: En promedio, un peso de 14,78 (g); diámetro longitudinal 39,70 mm (±0,49), diámetro transversal 26,41mm (±0,6), largo perimetral 11,55 cm (±0,2), ancho perimetral 9,07 cm (± 0,2), entre otras caractericticas evaluadas. Respecto a la composición química, en cáscara 51,23% (±3,02) Calcio Inorgánico; 20,17% (±1,56) Fósforo Inorgánico; en albumen 51,47% (±1,05) de proteína bruta, un 17,02% (±1,33) de grasa cruda y en albumen compacto un peso de 3,83 g (±0,21). Mediante regresiones múltiples se determinó que el peso depende del porcentaje de cáscara y del albumen compacto en un 87%. La gravedad específica depende no solo del largo perimetral sino también del porcentaje de cáscara y del grosor de ésta en la zona ecuatorial en un 86,3%. El porcentaje de cáscara, del peso, gravedad específica y grosor en la zona ecuatorial en 88,3%. La caracterización cromática determinó su color entre amarillo medio y blanco amarillento

Instructional Design For The Teaching English To Young Learners At Sdit Ulul Albab 02 Purworejo

This study aimed to discover the existence of instructional design for young learners in SDIT Ulul Albab 02 Purworejo. The purpose of this study was to describe the instructional design for young learners at Integrated Islamic Elementary School (SDIT) of Ulul ALbab 02 Purworejo which includes syllabus, learning objectives, teaching design and assessment. The object of this research is the students of SDIT Ulul Albab 02 Purworejo. This research is qualitative research. Instructional materials are divided into printed and unprinted materials. Teaching design is divided into the role of teacher, the role of student, class procedures and class activities. Media are grouped into two forms, the first is the print media such as images, colorful paper, etc; the second is the media that has not been printed in the form of a tape recorder, a video or a slide. Assessment models namely the completion of the task dialog, multiple choice and reading tasks. The type of evaluation is formative and summative evaluation. Based on the findings, discussion, conclusions and implications, the writer suggest to the teachers of English to further encourage the involvement of students in the classroom. Application of the method varied so as to create an active and fun learning, clear technique is also needed in the teaching of English. The writer also recommends for future researchers in order to expand studies in other studies