83 research outputs found
Analisis Teoritis Dan Eksperimental Lendutan Batang Pada Balok Segiempat Dengan Variasi Tumpuan
The aim of this researh is to analyze about deflection which is theoretically or experimentally happened to block square by using various foothold. Integration method and of the bending moment diagram method are used in this researh. There are some factors which effect the action of deflection such as kind and big load, given-force, strength of materials, and kind of foothol
Pengaruh Ketersediaan Koleksi Terhadap Peningkatan Minat Belajar Mahasiswa Di Perpustakaan Politeknik Kesehatan Kementerian Kesehatan Semarang Jurusan Gizi
Tujuan penelitian ini adalah untuk mengetahui sejauh mana pengaruh ketersediaan koleksi terhadap peningkatan minat belajar mahasiswa di Perpustakaan Politeknik Kesehatan Kementerian Kesehatan Semarang Jurusan Gizi. Populasi dari penelitian ini adalah seluruh mahasiswa Politeknik Kesehatan Kementerian Kesehatan Semarang Jurusan Gizi Tahun akademik 2011/2012 sebanyak 256 mahasiswa. Sampel yang digunakan adalah sebesar 25% dari populasi yaitu 64 mahasiswa. Penentuan sampel menggunakan teknik random sampling. Penelitian ini merupakan jenis penelitian deskriptf kuantitatif dalam bentuk kajian korelasi. Analisis dan pengolahan data yang digunakan dalam penelitian ini menggunakan rumus korelasi Pearson (r) dengan uji signifikansi uji t. Metode pngumpulan data yang digunakan meliputi penyebaran kuesioner kepada 64 mahasiswa dan wawancara terbuka. Hasil penelitian menunjukkan bahwa pendapat responden tentang buku referensi mata kuliah tersedia 54,7% menyatakan Ya. Pendapat tentang koleksi buku tentang kesehatan lebih banyak dibandingkan buku jenis lainnya sebayak 51,6% menyatakan Ya. Pendapat tentang koleksi jurnal penelitian untuk mendukung tugas mata kuliah sebanyak 60,9% menyatakan Ya. Pendapat tentang kemudahan mengerjakan tugas kuliah jika dilakukan di perpustakaan sebanyak 31,2% menyatakan Setuju. Pendapat tentang keberadaan perpustakaan penting untuk meningkatkan prestasi belajar mahasiswa sebanyak 93,8% menyatakan setuju. Uji keberartian (signifikansi) untuk penelitian ini dengan uji t menggunakan taraf signifikansi 5% diperoleh t hitung = 9,969 > t tabel 1,999 maka Ho ditolak dan Ha diterima yang berarti terdapat hubungan yang signifikan antara ketersediaan koleksi dengan minat belajar mahasiswa. Kesimpulan dari penelitian ini adalah terdapat pengaruh yang berarti antara ketersediaan koleksi terhadap peningkatan minat belajar mahasiswa yaitu 0,785 dan ini berarti bahwa dengan meningkatkan ketersediaan koleksi di perpustakaan Politeknik Kesehatan Kementerian Kesehatan Semarang Jurusan Gizi, maka minat belajar mahasiswa akan meningkat dan sebaliknya
THE TRADITIONAL CONTRACT SYSTEM - IT’S ROLE TO THE DEVELOPMENT OF SMALL SCALE PALM SUGAR INDUSTRY IN BENGKULU
The small scale palm sugar industry is having significant contribution to strengthen rural economics‘ structure.
Unfortunately, in rural area there is less developed transportation and communication network so as competitive
market economy. Thus, the agent‘s in rural area is facing many barriers such as less price information, limited
numbers of agricultural inputs both timely and spatially. As the result, the palm sugar agent creates another
alternative exchange institution of the principle – agent type of relationship that dominated rural economy, even
taking lower profit share. For that purposes, the study describes role of the contract system mechanism in the
small-scale palm sugar industry. This research was conducted on July to Augusts 2011 by survey approach. The
descriptive analysis was utilized to explaining the existence of traditional contract system.. There are four types of perennial crops, especially of palm used for sugar making between the tappers and the owners. The contract offers both guaranteed market and purchased price to tappers who have never had assurance. The evidences show the traditional contract system of small palm sugar industry supposed to be sustained a monopoly marke
DAYA SAING PENGOLAHAN KOPI BUBUK DI KOTA BENGKULU
The Coffee has economic prospective commodity for Bengkulu PDRB since its be regional key commodity. But limitation of capital, production technology, and market information have reduced their competitiveness. The research aims to elaborate the advantage of coffee processing at Bengkulu Municipal. Processing coffe industry at Bengkulu city faced to finacial, production technology and market information burdens,generally. Its later lead to reduced the industries competitive advantage. Commonly, the compettitve advantage was quite better, its showed by revenue-cost ratio about 1,26. But uncertainty condition such scarcity of fuel, raw materials, and under capacity of production then accompanied by rose of fuel price have brought the industries to worse condition. Anything have to be done by government as soon as possible under private assistance along with university
Identification of Milkfish Supply Chain in PT XYZ at Semarang City, Central Java Province
Bandeng Presto is one of the typical foods of Semarang City, one of the famous milkfish processing industries is PT XYZ. This study aims to identify milkfish supply chains at PT XYZ in Semarang City. The collection of primary and secondary data was carried out in January-February 2019, which was used in describing the supply chain flow. The method of data analysis uses descriptive qualitative. The results obtained are 2 patterns of supply chain flow, the flow I pattern consists of companies - suppliers as well as farmers and flow patterns II consisting of companies - suppliers - farmers. The activities of each pattern are explained in the flow of product, information, and financial
INDEPENDENSI DEWAN KOMISARIS, EFEKTIVITAS KOMITE AUDIT DAN KUALITAS AUDIT TERHADAP MANAJEMEN LABA (Studi Kasus Pada Perusahaan Yang Terdaftar di Jakarta Islamic Index (JII) Periode 2016-2021)
ABSTRAK
Manajemen Laba adalah campur tangan pada saat pengerjaan
laporan keuangan yang bermaksud dapat mendapatkan keuntungan
pribadi. Manajemen laba timbul sebagai dampak persoalan keagenan
yaitu ketidakselarasan kepentingan antara manajer dan pemilik
perusahaan yang dikarenakan adanya asimetri informasi. Penelitian ini
bertujuan untuk menganalisis pengaruh independensi dewan komisaris,
efektivitas komite audit dan kualitas audit terhadap manajemen laba.
Perusahaan yang diteliti adalah perusahaan-perusahaan yang terdaftar
di Jakarta Islamic Index (JII) dengan sampel sebanyak 14 perusahaan
selama enam tahun dengan periode 2016-2021.
Metode yang digunakan dalam penelitian ini yaitu metode
analisis regresi linier berganda dengan bantuin program SPSS 23.
Teknik pengambilan data dilakukan dengan teknik dokumentasi dengan
jenis data sekunder yaitu berupa laporan keuangan yang terdaftar di
Jakarta Islamic Index (JII) periode 2016-2021.
Hasil penelitian ini yaitu independensi dewan komisaris
berpengaruh terhadap manajemen laba , Efektivitas komite audit tidak
berpengaruh terhadap manajemen laba, Kualitas Audit tidak
berpengaruh terhadap manajemen laba dan sesuai dengan perspektif
ekonomi islam adalah praktek manajemen laba tidak termasuk dalam
manipulasi atau fraud, namun jelas dalam prespektif ekonomi Islam hal
tersebut tidaklah diperbolehkan.
Kata Kunci: Independensi Dewan Komisaris (IDK), Efektivitas
Komite Audit (EKA), Kualitas Audit (KA), Manajemen Laba.
ABSTRACT
Earnings Management is intervening when working on financial
statements with the intention of obtaining personal gain. Earnings
management arises as a result of agency problems, namely the
misalignment of interests between managers and company owners due
to information asymmetry. This study aims to analyze the influence of
board of commissioners independence, audit committee effectiveness
and audit quality on earnings management. The companies studied were
companies registered on the Jakarta Islamic Index (JII) with a sample
of 14 companies for six years with the 2016-2021 period.
The method used in this study is the multiple linear regression
analysis method with the help of the SPSS 23 program. The data
collection technique was carried out using documentation techniques
with secondary data types, namely in the form of financial reports
registered on the Jakarta Islamic Index (JII) for the 2016-2021 period.
The result in this study is that the independence of the board of
commissioners has an effect on earnings management, the effectiveness
of the audit committee has no effect on earnings management, audit
quality has no effect on earnings management and in accordance with
the Islamic economic perspective, earnings management practices are
not included in manipulation or fraud, but are clear from the perspective
Islamic economics it is not allowed.
Keywords: Independence Of The Board Of Commissioners, Audit
Committee Effectiveness, Audit Quality, Earnings Management
Performance Analysis of Micro, Small, and Medium Enterprises (MSMEs) of Ikola Coffee Using the Balanced Scorecard Method
MSMEs are one of several business sectors in Indonesia that have an essential role in increasing economic value and reducing unemployment. Bengkulu City is one of the cities in Indonesia that also takes advantage of the vital role of MSMEs. IKOLA Coffee is one of several MSMEs with its address at Jalan Musi No. 3 Padang Harapan Village, Gading Cempaka District, Bengkulu City, which was established on August 1, 2016, or has been established for six years. The purpose of this study was to determine the performance of MSME Kopi IKOLA, located in Gading Cempaka District, Bengkulu City, using the Balanced Scorecard method based on four perspectives, namely financial, customer, internal business processes, and growth and learning perspectives. The respondents in this study were IKOLA Coffee MSME customers who were 16 years old and had shopped at least once employees and business owners of IKOLA Coffee. The results of this study indicate that the business performance of MSME Kopi IKOLA is based on a financial perspective with a total score of 7, a customer perspective with a total score of 1, an internal business process perspective with a total score of 1, and a learning and growth perspective with a score of 2. Overall the company's performance value obtained is 0.73. Based on the rating scale, the business performance of IKOLA Coffee SMEs is included in the excellent category
Production Risk of Groundfish In UD. XY Bengkulu City: Failure Mode and Effects Analysis (FMEA)
One of the fish processing units in Bengkulu City is UD.XY, which is located in Sumber Jaya Urban Village, Kampung Melayu Sub-district, Bengkulu City. The seafood processing product is groundfish made of fresh mackerel. Analysis of production risk is an important aspect of ensuring the survival of a business. The production risk was 15% in one production, so the selling price lowered and reprocessing was impossible. The risk comes from the material, production process, and final product. The present study was aimed to analyze the production risk of groundfish. The analysis method was FMEA. The research result showed that the highest risk was poor fish supply, poor groundfish products, and competing groundfish products
Analisis Faktor-faktor yang Mempengaruhi Alokasi Waktu Kerja dan Kontribusinya terhadap Pendapatan Rumah Tangga Nelayan (Kasus Nelayan Malabero Kecamatan Teluk Segara Kota Bengkulu)
Oceanic sector development basically represent an process to alter potency exist in sea region become an worthwhile to society. In general, fisherman in Bengkulu province is traditional fisherman owning simple equipments, capital a few and way of simple production. Fisherman also face the condition of less beneficial environment like situation waving sea enough strength, weather, and dicey climate, so that influence arrest time allocation. Thereby, fisherman look for alternative work utilize to fulfill requirements of his family.Research targets is knowing factors influencing in working allocation at the fishery catch sector and the outside, knowing how big contribution of the fisherman allocation work, knowing how big contribution of the fisherman time work at the fishery catch sector and the outside toward totalize in working, and knowing how big contribution of the fisherman earnings in working at the fishery catch sector and outside toward totalize earnings.The research location in Sub-District of Malabero District of Teluk Segara at Bengkulu City
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