Moderation effect of firm size and audit complexity on the influence of internal auditor on audit delay / Rediyanto Putra, Sumadi Sumadi and Berlina Yudha Pratiwi.

This study aimed to prove the influence of internal auditors on audit delay and also to prove the moderate effect of audit complexity and firm size on the influence of internal auditors on audit delay. This research was conducted on all public companies listed in the Indonesia Stock Exchange during 2013 until 2015. The study found that the audit delay of public companies ranges from 6 days to 179 days. The results showed that internal auditors, audit complexity, and firm size proved to have an effect on audit delay. The results also show that only firm size has a moderating effect on the influence of internal auditors on audit delay

Pendampingan Pengendalian Biaya dan Pelaporan Keuangan Pesantren di Majelis Ulumus Syar’i (MUS) Jawharul Falah Banyuwangi

Islamic boarding schools are able to break through the backwardness of society into a social order that has an established economic capital. Islamic boarding schools need financing to support their survival in order to undergo a cycle and continue to develop like other institutions. The importance of the role of financing requires a financing management strategy. The Council of Ulumus Syar'i (MUS) Jawharul Falah has a goal to be achieved, has the resources and cannot be separated from that are the costs incurred from its development activities as well as financial reports as accountability and sources of development information. The implementation of this service activity is carried out using several stages of the method, namely; field survey, discussion, training and practice. Result, 80% The analysis of financing control strategy is based on two things, namely: financing control strategy in the form of Prosocial-based Financing Control and Manpower Contribution Strategy as an effort to control costs. Financial reports are prepared manually or computerized

Peningkatan Keterampilan Manajemen Metode SAK-ETAP dan Packaging Product pada UKM Susu Segar di Desa Rembangan, Kecamatan Arjasa, Kabupaten Jember

Peningkatan Keterampilan Manajemen Metode SAK-ETAP dan Packaging Product pada UKMSusu Segar di Desa Rembangan, KecamatanArjasa, Kabupaten Jembe

DAMPAK PORTOFOLIO ASET TEKNOLOGI INFORMASI PEMANUFAKTURAN TERHADAP EFISIENSI OPERASIONAL DENGAN LINGKUNGAN INDUSTRI SEBAGAI VARIABEL PEMODERASI

Manufacture Information Technology Asset Portfolios is a document contains some information technology investments to manufacture asset that can be used as a reference in determining the right business strategy for the purpose or performance to be achieved, in this case operational efficiency or organizational innovation.The industrial of environment where a firm competes will have a moderating effect on the relation between manufacture information technology asset portfolios with operational efficiency or organizational innovation. This research aims to identify and analyze the industrial environment influence of the relation between manufacture information technology asset portfolios with operational efficiency. This research is quantitative, and using secondary data in the form of annual report of manufacturing companies in Indonesia from 2009-2011. Determination of the sample in this study using purposive sampling criteria are manufacturing companies revealed that manufacture information technology asset in the annual report company. Data analysis was performed with the classical assumption test and hypothesis testing with moderating regression analysis (MRA) method. The results of the research showed that the industrial of environment statistically has positive and significant influence to the relation between manufacture information technology asset portfolios with operational efficiency. Keywords:manufacture information technology asset portfolios, operational efficiency, and industrial environment

PENINGKATAN KUALITAS DAN KUANTITAS PRODUK SNACK PISANG “MUSAE CHIPS†JEMBER

Snack pisang “Musae chips†adalah produk inovasi baru kripik pisang oven dengan dua varian rasa dari alumni Politeknik Negeri Jember jurusan Manajemen Agribisnis, Fathurrahman, yang menjadikan produk olahan snack pisang menjadi produk yang kekinian dengan packaging yang modern. Kripik pisang oven ini, berfokus pada industry makanan agroindustri dimana target penjualan adalah sebagai makanan oleh- oleh khas Jember, hal ini dibuktikan dengan tersebarnya produk kripik pisang “Musae Chips†dibeberapa toko oleh- oleh dikabupaten Jember.   Namun, karena UKM ini masih baru, sehingga kendala- kendala dalam hal produksipun menjadi masalah utama, seperti kurangnya alat untuk menambah produsi kripik dan keterbatasan alat dalam memperbaiki kualitas, hal ini yang yang melatar belakangi pengabdian kepada UKM kripik pisang oven tersebut. PKM ini berupa pemberian materi tentang dasar- dasar manajemen, dan pemberian alat tepat guna berupa oven dan sealer continue untuk meningkatkan kualitas dan kuantitas produk kripik pisang oven “Musae Chips†Jember. Kesimpulan yang dapat ditarik dari kegiatan pengabdian kepada masyarakat ini adalah sebagai berikut: 1. Kegiatan program Pengabdian Kepada Masyarakat (PKM) “Peningkatan kualitas dan kuantitas Snack Pisang “Musae Chips†Jember telah dilakukan dan berhasil walaupun ada beberapa kendala, namun kendala tersebut tidak menghambat kegiatan pengabdian secara umum. 2. Kegiatan PKM yang diikuti oleh owner dan karyawan UKM kripik pisang oven Musae Chips†Jember ini mampu memberikan iptek baru dalam bidang manajemen serta mitra yang mengikuti kegiatan ini dapat mengadopsi iptek yang telah di berikan termasuk penggunaan alat tepat guna yang telah di serahkan ketua PKM kepada owner kripik pisang oven Musae Chips Jember.Pemberian alat tepat guna terbukti mampu meningkatkan kualitas dan kuantitas produk dari UKM kripik pisang oven “Musae Chips†Jember. Kata kunci : Kripik Pisang, Agroindustri pangan, pengabdian kepada masyaraka

Rhetoric in sustainability report at PT Krakatau Steel Indonesia.

This research was motivated by the implementation of Corporate Social Responsibility (CSR) activities at PT. Krakatau Steel, having suffered losses for five consecutive years. The objective of this study is to understand and prove the use of rhetorical communication techniques in the sustainability report by PT Krakatau Steel (public limited company). The data were taken from the sustainability report of PT Krakatau Steel from 2012 until 2016. This research uses qualitative approach with interpretive method. The analysis was done by means of a semiotic analysis of Charles Sanders Pierce. The result of semiotics studies, on the sustainability report of PT Krakatau Steel in 2012 until 2016 successfully proves that sustainability report is made as the company's rhetorical story. Rhetorical story on sustainability report of PT Krakatau Steel from 2012 to 2016 is structured for the purpose of three main objectives: (1) obtaining a form of recognition of legitimacy from external parties, (2) creating a positive image of the company conveyed to external parties, and (3) negative image disappearanc

Analisis Determinan Kinerja Sistem Informasi Akuntansi pada Badan Pengelolaan Keuangan dan Aset Daerah Kabupaten Jember

This study aims to analyze the factors that influence the performance of the Accounting Information System (AIS) at the Regional Financial and Asset Management Agency of Jember Regency. This study uses a causal associative method with a quantitative approach. The population in this study were all employees who worked at BPKAD Jember Regency as many as 69 employees. The sampling technique used purposive sampling technique so that the sample in this study were 33 employees. This study uses a IBM SPSS application for analysis data. The results of data processing show that user participation in system development and personal technical skills have a significant positive effect on the performance of accounting information systems, while education and training programs and top management support have no significant positive effect on accounting information system performance

Analisis Kinerja Keuangan Pemerintah Daerah Kabupaten Banyuwangi Tahun Anggaran 2018-2020

This study aims to analyze the financial performance of the Banyuwangi Regency Government in 2018 to 2020 using financial ratio analysis. This research design uses descriptive qualitative. The population and samples taken are the 2018-2020 Banyuwangi Regional Government Financial Reports. Data were obtained by means of documentation, and literature study. The results show that the financial performance of the Banyuwangi Regency Government in the ratio analysis of the degree of decentralization in 2018-2020 shows less. In the analysis of the ratio of regional financial dependence in 2018-2020 is very high. In the analysis of the ratio of regional financial independence in 2018-2020 it is very low. In the analysis of the effectiveness ratio of regional original income (PAD) the average 2018-2020 shows less effective. In the 2018–2020 PAD efficiency analysis, it is very efficient. In the analysis of the compatibility ratio for 2018–2020, it shows that the amount of funds owned for operating expenses is 78.84% while operating expenses is 20.06%. The analysis of the growth ratio in 2018-2020 is fluctuating.   Penelitian ini bertujuan untuk menganalisis kinerja keuangan Pemerintah Daerah Kabupaten Banyuwangi pada tahun 2018 sampai 2020 dengan menggunakan analisis rasio keuangan. Rancangan penelitian ini menggunakan deskriptif kualitatif. Populasi dan sampel yang diambil adalah Laporan Keuangan Pemerintah Daerah Kabupaten banyuwangi 2018-2020. Data diperoleh dengan cara dokumentasi, dan studi pustaka. Hasil penelitian menunjukkan bahwa kinerja keuangan Pemerintah Daerah Kabupaten Banyuwangi pada analisis rasio derajat desentralisasi tahun 2018–2020 menunjukkan kurang. Pada analisis rasio ketergantungan keuangan daerah tahun 2018 – 2020 sangat tinggi. Pada analisis rasio kemandirian keuangan daerah tahun 2018–2020 rendah sekali. Pada analisis rasio efektivitas pendapatan asli daerah (PAD) rata-rata tahun 2018-2020 menunjukkan kurang efektif. Pada analisis efisiensi PAD tahun 2018–2020 sangat efisien. Pada analisis rasio keserasian tahun 2018–2020 menunjukkan bahwa besar dana yang dimiliki untuk belanja operasi sebesar 78,84% sedangkan belanja operasi 20,06%. Analisis rasio pertumbuhan tahun 2018–2020 bersifat fluktuatif

PRODUCTIVITY DEVELOPMENT OF TOBACCO PLANTS (Nicotiana tobaccum L.) BY IMPLEMENTS CROP WASTE TOBACCO AS A PROXY FOR GREEN PRODUCTIVITY

Penelitian “Pengembangan Produktivitas Tanaman Tembakau (Nicotiana tobaccum L.) Dengan Pemanfaatan Limbah Batang Tanaman Tembakau Sebagai Pendekatan Green Productivity†menggunakan rancangan acak lengkap dengan sepuluh perlakuan bertujuan untuk mengetahui tingkat produktivitas tanaman tembakau dengan pemanfaatan limbah organik batang tanaman tembakau yang diolah menggunakan teknologi dekomposer sebagai bentuk pendekatan green productivity. Penerapan pendekatan green productivity diawali dengan membandingkan hasil pengomposan limbah sekam padi dan pengomposan limbah serbuk gergaji kayu. Tingkat produktivitas tanaman tembakau diukur dengan penerapan pupuk anorganik anjuran Dinas Perkebunan Jember dan penerapan NPK sebagai alternatif pemupukan dengan menggunakan parameter pertumbuhan tanaman, produksi daun serta mutu daun kering tembakau kasturi lokal Jember. Perhitungan biaya produksi untuk mengolah bahan mentah menjadi produk jadi juga dilakukan. Hasil analisa keharaan kompos organik limbah pertanian di PTPN XI diperoleh kandungan hara sebagai berikut: 1)Kompos BTT, BO = 22,41 %;Corg = 13,03 %;C/N = 8,10;N = 1.61 %;P 2 O 5 = 0,11 %;K O = 2,14 %; 2)Kompos SP, BO = 15,27 %;Corg = 8,88 %;C/N = 23,50;N = 0.38 %;P 2 O 5 = 0,04 %;K 2 2 O = 0,41 %;3)Kompos SGK, BO = 20,01 %;Corg = 11,64 %;C/N = 55,00;N = 0.21 %;P 2 O 5 = 0,06 %;K O = 0,31 %; 4)Tanah lapisan atas lahan, BO = 3,18 %;Corg = 1,85 %;C/N = 14,29;N = 0.13 %;P 2 O 5 2 = 56,18 ppm;K O = 250,50 ppm. Kesimpulannya adalah bahwa kompos limbah batang tanaman tembakau layak untuk digunakan sebagai alternatif pupuk organik dan dilanjutkan untuk mengetahui tingkat produktivitas tanamaan tembakau menggunakan penerapan pemupukan berimbang