SURVEI HYGIENE FACTOR DAN KEPUASAN KERJA KARYAWAN PT. PLN UNIT PELAKSANA PEMBANGKITAN FLORES

Tujuan survei ini adalah untuk menganalisis Hygiene Faktor dan kepuasan kerja karyawan PT. PLN Unit Pelaksana Pembangkitan Flores. Hasil analisis hygiene factor dan kepuasan kerja ini diharapkan dapat bermanfaat bagi Manajemen PLN Unit Pelaksana Pembangkitan Flores dalam dalam membuat keputusan strategis yang berhubungan dengan pengelolaan sumber daya manusia. Pengelolaan sumber daya manusia yang baik diharapkan bermanfaat bagi perusahaan dalam rangka pencapaian tujuan perusahaan. Faktor yang dianalisis adalah faktor lingkungan kerja, gaji atau upah, kebijakan perusahaan, metode supervisi, hubungan antar personal keamanan kerja dan kepuasan kerja. Penelitian deskriptif kualitatif ini, menggunakan jenis data kualitatif dan data kuantitatif. Pengumpulan data menggunakan kuesioner dengan 5 skala Likert yang disebarkan lewat online. Data kuantitatif berupa jawaban responden yang mengisi kuesioner sedangkan data sekunder berupa data kepegawaian dan hasil wawancara by phone. Populasi dalam penelitian ini berjumlah 162 orang. Selain itu peneliti mengelompokan semua jawaban responden atas pertanyaan terbuka yang terdapat dalam kuesioner yang sama. Peneliti menganalisa kecendrungan jawaban responden melalui perhitungan frekuensi jawaban dan hasil perhitungan statistik deskriptif. Data yang dioleh dalam penelitian bersumber dari jawaban 140 responden. Hasil penelitian menunjukan bahwa Hygiene Faktor dan Kepuasan Kerja PT. PLN Unit Pelaksana Pembangkitan Flores kondisinya baik, hal ini dilihat dari rata-rata sesungguhnya (mean actual)  jawaban responden untuk faktor lingkungan kerja, gaji atau upah, kebijakan perusahaan, metode supervisi, hubungan antar personal dan keamanan kerja  berada diatas rata-rata teoritis (mean theoritis) . Selain itu hasil analisis distribusi frekuensi dari semua faktor yang diteliti untuk total jawaban setuju dan sangat setuju kisarannya 69 % sampai dengan 83%

ANALISIS SISTEM PENGENDALIAN INTERN DALAM PEMBERIAN KREDIT PADA PT. BANK PERKREDITAN RAKYAT – BINA USAHA DANA DI LARANTUKA

The Larantuka Dana Bina-Usaha Bank Credit Business Bank is one of the banks experiencing problems with inadequate internal control caused by a dual task between credit analysis and debt collecto / remedial, which results in problem loans. The purpose of this study was to determine internal control in granting credit to PT. Bank Perkreditan Rakyat-Bina Usaha Dana Larantuka analysis of the data used is a qualitative descriptive method. The results of this study indicate that PT. Bank Perkreditan Rakyat-Bina Usaha Dana Larantuka does not conduct regular monitoring of debtor businesses, especially those outside the city / region. In the organizational structure there is no debt collector / remidial so, the part of the credit analyst still doubles the task of becoming a debt collector / remidial. The steps taken by the bank to conduct regular monitoring of the debtor's business, there should be a debt collector / remidial so that there are no duplicate tasks performed by the credit analyst

Analisis Efisiensi Dan Efektivitas Penggunaan Anggaran Pemeliharaan Jembatan Pada Dinas Pekerjaan Umum Kabupaten Ende

The purpose of this study is to analyze the efficiency and effectiveness of the use of the bridge maintenance budget for the public works service of Ende district from 2015-2017. The data analysis used is quantitative analysis by calculating the efficiency and effectiveness of the bridge maintenance budget. The research has the character of explaining matters relating to hypothesis testing and in its descriptive nature it also contains descriptions used in the research, namely by collecting data. The data collected in this study are the bridge construction budget data from 2015-2017 which were obtained from the Public Works Office of Ende Regency and data regarding the physical realization and realization of the district bridge construction budget in Ende Regency at the Public Works Office. The results of this study indicate that the budget and physical realization greatly influence the efficiency and effectiveness of bridge construction

PENGELOLAAN ALOKASI DANA DESA (ADD) DALAM MENUNJANG PEMBANGUNAN PEDESAAN PADA DESA NANGANESA

Tujuan dalam penelitian ini yaitu untuk mengetahui proses perencanaan, pelaksanaan dan pertanggungjawaban Alokasi Dana Desa (ADD) yang didasarkan pada aturan yang berlaku. Metode analisis yang digunakan dalam penelitian ini yaitu menggunakan analisis deskriptif kualitatif. Data yang dikumpulkan dalam penelitian ini  yaitu data penggunaan Alokasi Dana Desa di Desa Nanganesa dan Desa Manulondo Kecamatan Ndona Kabupaten Ende dari tahun 2015-2019 dan data mengenai proses perencanaan, pelaksanaan dan pertanggungjawaban penggunaan anggaran Alokasi Dana Desa dalam menunjang pembangunan desa. Berdasarkan hasil penelitian menunjukkan bahwa, Tahap perencanaan sudah melaksanakan prinsip transparansi, responsif dan partisipatif untuk mencerminkan prinsip akuntabel tercermin di dalam musrenbangdes. Tahap pelaksanaan dalam pengelolaan dana ADD di Desa Manulondo dan Nanganesa kurang  mencerminkan prinsip akuntabilitas yang telah dibangun, dan kurangnya partisipasi dari masyarakat dalam kegiatan pelaksanaan pembangunan pedesaan. Tahap pertanggungjawaban terintegrasi di dalam APBDes dan bentuk kegiatan fisik yang diberikan kepada masyarakatsecara transparan dan akuntabel. Tahap pengawasan dan evaluasi memberikan kunci dari seluruh kegiatan pengelolaan dana sehingga memberikan kepercayaan yang lebih pada masyarakat karena Pemerintah Desa memberikan keleluasaan bagi masyarakat untuk ikut serta dalam melaksanakan pengawasan dan evaluasi pengelolaan dana Alokasi Dana Desa

Pengaruh Penerimaan Retribusi dan Tarif Wisata Air Panas Mengeruda Soa Terhadap Retribusi Daerah Kabupaten Ngada

This study aims to determine the partial and simultaneous effect of Receipts and Travel Tariffs on Regional Levies in Ngada Regency. The population in this study are regional levies, tourist levies and tourist tariffs. The samples are budget reports and realization of regional levies, budget reports and realization of tourism levies and tourist tariffs. The research variables consist of regional levies (Y) and retribution receipts (X1) and tourist tariffs (X2). Data analysis using Multiple Linear Regression. The results showed that partially the variable retribution and acceptance of tourism retribution did not have a positive effect on regional levies and simultaneously the variables of tourism retribution and receipt of regional levies had a positive effect on regional levies. Based on the results obtained, it is hoped that it can be used as input in order to increase regional levies from the tourism sector, especially Mengeruda Soa Hot Springs Tourism and it is hoped that the Regional Government will explore sources of income from tourism. The sector is still largely unknown

PENGARUH KOMITMEN PROFESIONAL DAN SOSIALISASI ANTISIPATIF MAHASISWA AKUNTANSI TERHADAP NIAT WHISTLEBLOWING (Studi Empiris Pada Mahasiswa Akuntansi Universitas Flores)

The aim of this research is to know the influence of professional commitment and anticipative socialization by the Accountancy Department Student to the aim of whistleblowing (Empirical study to the Accountancy Department Student of Flores University) with the number of population as many as 635 of accountancy department students and sample used in this research as many as 86 respondents that represents some demography characteristics , such as gender and generation that desired with determination sample methodis purpose sampling method. Gathering the data is done by distributing questioners to the Accountancy Department Students of 2016, 2017 and 2018 generation, which is processed with SPSS Statistic 24. This research shows that professional commitment  and anticipative socialization of Accountancy Department Student influential to the aim of  whistleblowing. This research is significant for the university students in order to comprehend professional ethic and  successful of internal control system  which is originated from whistleblowing phenomenon. For the College, this research can be used as the reflection to stimulate the quality of primary, junior and senior high school students based on the investment of ethic accountants  since the early stage

ANALISIS PENERAPAN METODE PENYUSUTAN AKTIVA TETAP DALAM PENENTUAN LABA PADA PT. TELAGA ENDE

The application of the method for each type of fixed assets in accordance with PSAK No. 16 will increase profits in the company. This study aims to determine the application of the method of depreciation of fixed assets at PT. Ende Lake. The application of the depreciation method for fixed assets at PT. Telaga Ende using the straight line method yields a profit of 0.015951% compared to using the multiple declining balance method and the straight-line depreciation method is 0.007838% higher than the number of years. Suggestion, to increase profit on the depreciation of fixed assets at PT. Telaga Ende companies should use the depreciation method for each type of fixed assets in accordance with PSAK No. 16

PENGARUH LABA BERSIH, ARUS KAS OPERASI TERHADAP KEBIJAKAN DEVIDEN PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

The research objectives (1) determine the effect of Net Income on Dividend Policy (2) to determine the effect of Operating Cash Flow on Dividend Policy (3) to determine the effect of Net Income and Operating Cash Flow on Dividend Policy. The research sample is 45 manufacturing companies listed on the Indonesia Stock Exchange in the 2015-2016 period. Classic assumption test: normality test, autocorrelation test, multicolonierity test and heteroscedasticity test. The data analysis technique used simple regression analysis techniques and multiple regression analysis. The results of the study: (1) Partially Net Profit has a negative effect on Dividend Policy (2) Operational Cash Flow has a negative effect partially and on Dividend Policy (3) Net Income and Operating Cash Flow simultaneously have a negative effect on Dividend Policy

Pengaruh Komitmen Profesional Terhadap Whistleblowing Intention: Locus Of Control Sebagai Variabel Moderating : Studi Persepsi Mahasiswa Akuntansi Universitas Flores

The purpose of this study was to determine the level of influence of professional commitment on whistleblowing intention, with locus of control as the moderating variable. The population in this study were all students in the accounting study program. Based on the purposive sampling method, this study used a sample of 72 respondents and the sample was semester VIII, X and XII students with the criteria of having passed the ethics and business profession courses, auditing 1 and 2. The dependent variable (Y) of this study is Whistleblowing intention. The independent variable (X1) is professional commitment and the moderating variable (X2) is locus of control. The method used is quantitative research methods. This study uses primary data, namely a questionnaire. Data were analyzed using simple regression analysis and moderating regression analysis which was managed through IBM SPSS Statistic ver 14 software. The results showed that professional commitment has an effect on Whistleblowing Intention with a significance value of 0.000 less than 0.05. However, locus of control did not moderate the relationship between professional commitment and Whistleblowing Intention with a significance value of 0.163 greater than 0.05

Analisis Pengendalian Intern Piutang Usaha Pada PT. ANI Unit Percetakan Arnoldus Ende

This research is to analyze the Accounts Receivable Internal Control at PT. ANI Arnoldus Ende Printing Unit. The research method used is descriptive qualitative research methods. Sources of data in this study are using primary and secondary data. The results achieved in this study are to show that the company's internal control for trade receivables actually exists, but it does not function properly which can be seen in the inefficient internal control procedures for providing accounts receivable. During the initial process, the internal control procedure for giving accounts receivable, which checks customer credit data, should have been carried out by the sales department. At the stage of delivery of ordered goods or finished goods it should be done by the shipping department, but at PT. ANI Arnoldus Printing unit is carried out by the Production Department. Approval of accounts receivable is carried out by company managers, but in the organizational structure there is an internal control team (budget), where in this study the main tasks and functions of the internal supervisory team (budget) are not visible