ANALISIS SISTEM INFORMASI AKUNTANSI KEUANGAN DALAM MENINGKATKAN KUALITAS LAPORAN KEUANGAN PADA SEKRETARIAT KOMISI PEMILIHAN UMUM PROVINSI SUMATERA SELATAN

Penelitian ini bertujuan untuk menganalisis dan mengetahui sistem informasi akuntansi keuangan meningkatkan kualitas laporan keuangan yang ada pada KPU Provinsi Sumatera Selatan. Penelitian ini menggunakan metode kualitatif dengan menggunakan dua jenis data yaitu data primer dan data sekunder. Dalam melakukan penelitian, prosedur pengumpulan data pada penelitian ini menggunakan teknik pengumpulan data wawancara, dan dokumentasi. Berdasarkan analisis yang telah dilakukan lembaga pemerintahan ini dinilai telah memiliki sistem informasi akuntansi yang cukup memadai untuk menunjang peningkatan kualitas laporan keuanga

Analisis Tingkat Kebangkrutan Model Altman dan Foster pada Perusahaan Textile dan Garment Go-Public di Bursa Efek Indonesia

Tujuan penelitian untuk mengetahui bahwa laporan keuangan dapat digunakan untuk memprediksi tingkat kebangkrutan dengan Model Altman dan Foster, dan untuk mengetahui apakah terdapat perbedaan tingkat kebangkrutan Model Altman dan Foster pada perusah aan textile dan garment. Objek penelitian adalah tingkat kebangkrutan perusahaan textile dan garment go-public di BEI tahun 2005- 2007. Subjek penelitian adalah laporan keuangan perusahaan textile dan garment go-public di BEI tahun 2005- 2007 sebanyak 14 perusahaan. Sumber data penelitian adalah dari catatan yang dipublikasikan di BEI. Metode analisis data menggunakan analisis Z-Score Altman dan Z-Score Foster, pengujian hipotesis menggunakan paired sample t test. Hasil penelitian model Altman model Altman menunjukkan 57% atau 8 perusahaan kategori bangkrut pada tahun 2005,2006 dan 2007. Sedangkan yang masuk kategori rawan bangkrut sebanyak 36% atau 5 perusahaan pada tahun 2005,2006 dan 2007. Perusahaan yang masuk dalam kategori tidak bangkrut pada tahun 2005 sampai dengan 2007 adalah sebanyak 7,14% atau satu perusahaan saja. Model Foster menunjukkan 64,29% atau 9 perusahaan kategori bangkrut pada tahun 2005, 50% atau 7 perusahaan pada tahun 2006 dan 2007. Sedangkan yang masuk kategori tidak bangkut sebanyak 35,71% atau 5 perusahaan pada tahun 2005,50% atau 7 perusahaan pada tahun 2006 dan 2007. Kesimpulannya bahwa laporan keuangan dapat digunakan untuk mengukur tingkat kebangkrutan menggunakan Model Altman dan Foster. Tidak terjadi perbedaan secara statistik antara hasil analisis menggunakan model Altman dengan Foster pada tahun penelitian 2005 sampai dengan tahun 2007, namun hanya saja terdapat perbedaan akurasi prediksi diantara keua model ini. Secara rata-rata. model Foster memiliki tingkat akurasi yang lebih tinggi dari pada model Foster selama tiga tahun penelitian

Oven Pintar Berbasis Kontrol Elektonik Modul untuk Pengeringan Bahan Praktek di Laboratorium Pengecatan

Extreme climate change makes the situation and environmental conditions uncertain, causing the painting practice lecture process to be less than optimal. Weather that tends to be cloudy has the potential to damage the paint from student practicum results. Referring to these problems, in this research an LPG-assisted automatic paint dryer was made as the solution offered. The purpose of this research is to make an oven to support the acceleration of drying of student paint. This research is a design type, which is carried out to support effective and efficient learning in accordance with the planned learning series. The instruments used in this study were: (1) paint drying oven machine assessment sheet; and (2) the target audience's response questionnaire. Indicators of research success are based on process and results. This smart oven based on electronic control module is very suitable to be used as a tool in improving the quality of painting results, especially in automotive painting. Making a smart oven based on electronic control of this module does not require too much money and is very easy to understand in operating the system because of the simplicity of how the oven machine system works. Questionnaire responses of students who have used smart ovens show results that agree and strongly agree with the existence of this smart oven.  

Implementasi Metode Association Rule Mining Pada Penjualan Barang Di Toko Bangunan Ada Mas Menggunakan Algoritma Apriori

The purpose of this research is to implement the association rule mining method on sales transaction data at the store and also to find out the most popular and most sold building materials at the Ada Mas Building Shop. The implementation of the Association Rule Mining Method on the sale of goods at the Ada Mas Building Shop is used to provide information on the results of the sales pattern of building materials every month which can be used as a parameter in managing the inventory of building materials at the Ada Mas Building Shop, besides that it can provide information on the most popular and most sold building materials at the Ada Mas Building Shop. Based on sales transaction data for September 2022 as many as 193 transactions, the results of 2 itemset sales patterns using the Association Rule Mining Method that meet the minimum support of 10% and minimum confidence of 50% are the most popular items, namely Iron 10 KSTY, Iron 8 KSTY, and Iron 6 KSTY. &nbsp

PENGARUH DEBT TO EQUITY RATIO, ASSET GROWTH, DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN PADA BANK UMUM SYARIAH PERIODE 2017-2021

Abstrak Perusahaan sebagai entitas ekonomi lazimnya memiliki tujuan jangka pendek dan jangka panjang. Dalam jangka pendek perusahaan bertujuan memperoleh laba secara maksimal dengan menggunakan sumber daya yang ada, sementara dalam jangka panjang tujuan utama perusahaan adalah memaksimalkan nilai perusahaan. Rumusan masalah dalam penelitian ini adalah bagaimana pengaruh debt to equity ratio, asset growth, dan ukuran perusahaan secara parsial serta secara simultan terhadap nilai perusahaan pada bank umum syariah periode 2017-2021?. Grand teori yang digunakan adalah teori sinyal. Metode penelitian yang digunakan yaitu pendekatan kuantitatif deskriptif, dan data sekunder yang diperoleh dari publikasi laporan keuangan tahunan. Dimensi waktu dalam penelitian menggunakan data panel, yaitu gabungan antara data runtut waktu (time series) dan data silang (cross section). Diperoleh sampel 11 bank umum syariah periode 2017-2021. Teknik analisis data yang digunakan yaitu model estimasi regresi data panel. Hasil penelitian menunjukkan bahwa DER tidak berpengaruh signifikan terhadap PBV ditunjukkan dengan nilai signifikasi lebih dari 0,05 (0,1727<0,05). Asset Growth secara parsial berpengaruh signifikan terhadap nilai perusahaan, hal ini ditunjukkan oleh nilai hasil uji t sebesar 0,0152. Sedangkan Ukuran perusahaan secara parsial tidak berpengaruh secara signifikan terhadap nilai perusahaan, hal ini di tunjukkan oleh hasil uji t sebesar 0,11 artinya lebih besar dari nilai signifikasi 0,05. Selanjutnya secara simultan DER, Asset Growth, dan Ukuran Perusahaan berpengaruh secara signifikan terhadap nilai perusahaan. Prespektif ekonomi Islam yang di tegaskan adalah mengenai kepemilikan aset yang dapat disebut dengan harta, dimana harta yang dimiliki senantiasa di jaga dan dikelola dengan prinsip syariah yang ada. Membahas tentang kewajiban yang dimiliki seperti hutang piutang, dimana segala macam bentuk kewajiban dilaksanakan juga sesuai dengan anjuran Islam yang ada. Kata Kunci: Debt To Equity Ratio, Asset Growth, Ukuran Perusahaan, Dan Nilai Perusahaan. Abstrack Companies as economic entities usually have short term and long term goals. In the short term, the company aims to maximize profits by using existing resources, while in the long term, the company's main goal is to maximize the value of the company. The formulation of the problem in this study is how does the debt to equity ratio, asset growth, and company size partially and simultaneously affect firm value in Islamic commercial banks for the 2017-2021 period? The grand theory used is signal theory. The research method used is a descriptive quantitative approach, and secondary data obtained from the publication of annual financial reports. The time dimension in this study uses panel data, which is a combination of time series data and cross section data. A sample of 11 sharia commercial banks was obtained for the 2017-2021 period. The data analysis technique used is the panel data regression estimation model. The results showed that DER had no significant effect on PBV indicated by a significance value of more than 0.05 (0.1727<0.05). Asset Growth partially has a significant effect on firm value, this is indicated by the t test result value of 0.0152. While company size partially does not significantly influence firm value, this is shown by the results of the t test of 0.11, meaning that it is greater than the significance value of 0.05. Furthermore, simultaneously DER, Asset Growth, and Firm Size have a significant effect on firm value. The Islamic economic perspective emphasized is regarding the ownership of assets which can be called assets, where the assets owned are always guarded and managed according to existing sharia principles. And discusses the obligations that are owned, such as accounts payable, where all kinds of obligations are also carried out in accordance with existing Islamic recommendations. Keywords: Debt To Equity Ratio, Asset Growth, Company Size, and Company Value

PERSEPSI SISWA SMA NEGERI 1 WAY TENONG TERHADAP SITUS BATU BERAK SEBAGAI SUMBER BELAJAR SEJARAH

Many sites Evolving at the Lampung Barat and Area, but Yang heard many stone Berak is a site, the site Berak rock is story is owned by society Pura Jaya, Cane Garden. Sites Are A Source Berak stone relics of megalithic Yang is fixed, and the rock sites berak managers not for profit hearts Serving society. Learning is part of Student Needs. The study findings in getting maximum of necessary facilities and infrastructure favor, among them is a source of learning. In history lesson, not just learning resources obtained from guru explanation and lesson books-only, but also can be obtained on the site berak stone as a medium of Learning the number available, namely site berak stone. The existence of the site Berakstone, can be used by students and teachers of history because many collection sites berak stone very relevant with lesson material sejarah.In The issues discussed research hearts singer is how perception students SMA Negeri 1 Way Tenong Against Berak stone sites as a source of learning History. Purpose of Research Singer is (1) to review perception students know SMANegeri 1 Way Tenong against berak stone sites as a source of learning history, (2) to review the constraints Students know the hearts utilize the site Berak stone as a source of learning history.Research singer using qualitative method with take location study in SMANegeri 1 way tenong, informants hearts research singer is a student of smanegeri 1 way Tenong, engineering hearts data collection research singer several methods using, (1) observation, (2) interview (3) method literature, (4) documentation, (5) questionnaire. analysis of data used (1) data reduction, (2) data presentation, (3) the withdrawal conclusion.Results Singer, (1) Are students already understand stone sites berak as a relic of megalithic and can be used as a source of learning history, (2) are also students not yet understand stone sites berak as relics on megalithic and assume stone sites Berak as Points Recreation, (3) the constraints facing Students Now it's hard to review a visit Ke stone sites berak because factor transport because not all Students have the Personal Vehicle and must issued covers the cost not least because Must Rise ojek

Pengaruh Pengalaman Merek, Kepercayaan Dan Kepuasan Dalam Membangun Loyalitas Merek Implora Kosmetik Di Kabupaten Sragen

Tujuan dalam penelitian ini adalah untuk menganalisis pengaruh dari pengalaman merek, kepuasan merek dan kepercayaan merek terhadap loyalitas merek Implora Kosmetik di Kabupaten Sragen. Variabel kepuasan merek dan kepercayaan merek memiliki peran sebagai mediasi dalam hubungan antara pengalaman merek terhadap loyalitas merek Implora Kosmetik. Jenis penelitian ini menggunakan  cross sectional, untuk mengetahui dinamika korelasi antar variabel yang di uji. Penelitian ini menggunakan metode analisis kuantitatif memanfaatkan data primer yang diperoleh dari 165 responden di beberapa outlet kosmetik Kabupaten Sragen yang memiliki BA (Beauty Advisor) Implora kosmetik. Pada penelitian ini peneliti menggunakan teknik Non-Probability Sampling. Teknik pengambilan sampel menggunakan metode purposive sampling berdasarkan kriteria spesifik yang ditetapkan peneliti.  Teknik analisis data menggunakan analisis Smart PLS untuk mengetahui hubungan antar variabel dan perannya sebagai bentuk mediasi antar variabel. Tingkat Signifikansi hubungan antar variabel diukur menggunakan uji t, sedangkan dalam uji intervening menggunakan uji path coefficient direct dan indirect effect. Variabel yang diteliti sebatas pengalaman merek, kepuasan dan kepercayaan merek. Hasil penelitian ini dapat di jelaskan bahwa pengalaman merek, kepuasan dan kepercayaan merek memiliki pengaruh yang signifikan terhadap loyalitas merek. Oleh karena kepercayaan dan kepuasan merek memiliki pengaruh secara langsung terhadap loyalitas merek, dan ada nya peran kepuasan merek sebagai variabel intervening memiliki pengaruh pengalaman merek terhadap loyaliitas merek dengan model analisis partial mediation dan peran kepercayaan merek sebagai variabel intervening tidak memiliki pengaruh pengalaman merek terhadap loyalitas merek dengan model analisis no mediation

Analisis Perbandingan Strategi Diferensiasi, Service Quality, Keunggulan Bersaing POS Dan JNE Kabupaten Sukabumi

The purpose of this study was to determine whether there are differences in differentiation strategies, service quality, and competitive advantages of Pos Indonesia and JNE in Sukabumi Regency. The method used in this research is quantitative with a comparative approach. The research population is customers who use Pos Indonesia and JNE delivery services in Sukabumi Regency which have an infinite population. Through Isaac and Michael's formula, it was determined that a sample of 272 people was divided into two, namely 136 Pos Indonesia users and 136 JNE users. The research data collection technique used a questionnaire with data analysis through the Mann Whitney test. Based on the results of the study, it can be seen that there is a significant difference between the differentiation strategy of Pos Indonesia and JNE in Sukabumi Regency, there is a significant difference between the service quality of Pos Indonesia and JNE of Sukabumi Regency, and there is a significant difference between the competitive advantages of Pos Indonesia and JNE in Sukabumi Regency. Keywords: Differentiation Strategy, Service Quality, Competitive Advantage &nbsp

Aplikasi Sketsa Gambar Dan Tulisan Pada Video Call Berbasis Android

Video Call is a set of interactive telecommunication technologies which allow two parties of people in different locations can interact via two-way delivery of audio and video in real time. Tools to sketch pictures and writings on the application ViCall aims to facilitate educators do the learning process using media with video call implementation sketch pictures and writings as explanatory. Educators start doing sketches image and writings and then saved. After that upload sketches image and writings made by educators can then be shown to the students. The results of the testing of the application can be run on at least speksifikasi android kitkat v4.4.4. On testing provider obtained the average connection time 8.33 seconds. Based on a questionnaire, test this application generates 84.4% by criteria of "very good"

Land Suitability and Agricultural Technology for Rice Cultivation on Tidal Lowland Reclamation in South Sumatra

Tidal lowland is one of the potential lands for agriculture that is found very widely in coastal areas of South Sumatra. There are about 400,000 hectares (ha) was reclaimed for agriculture purpose. However, in many parts, the rice production is still low (&lt;3 ton/ha), mainly in the high part of hydrotopography class (Type C) that the tidewater could not possibly irrigate the land.  This study aimed to evaluate the level of actual and potential suitability of tidal swamps for rice plants. This research has been carried out in Bandar Jaya Village, Air Sugihan Subdistrict, Ogan Komering Ilir Regency. This research used a survey level method with very detailed (intensive) with a scale of 1:6,000 covering a research area of 16 ha. The results showed that actual suitability for rice plants in the study site is N-n with an area of 5 ha and N-f, n with an area of 11 ha with limiting factors of soil pH and P nutrient. The potential land suitability class for rice plants in the study location is S3-n with an area of 5 ha and S3-f, n with an area of 11 ha. Land quality improvement was done by using the lime application and control water table at a depth of at least 10 cm from the soil surface during rice growth.  Rainwater should be retained in the tertiary block as much as possible to fulfill crop water requirements. Setting the planting time (November-January) and balanced fertilization will be able to increase the land suitability class to S1 (highly suitable)