Pengaruh Pengalaman, Tekanan Ketaatan,Dan Pengetahuan Terhadap Audit Judgement Yang Diambil Oleh Auditor

This study aimed to analyze the impact of variable experience, pressure obedience, and knowledge of auditors on the auditors judgment te study is to examine auditors of CPA in Surakarta and Yogyakarta. Data analysis method used in this research that includes data quality test validity and reliability test, the classic assumption test, which consists of normality test, multicollinearity, and heteroscedasticity test, test the hypothesis that includes multiple regression analysis test, test the accuracy of the model, statistical tests, and test detrminasi coefficient R². From research 7 Public Accountant Office of Surakarta and Yogyakarta obtained the number of samples that can be processed by 40 respondents. Based on the analysis of data using multiple regression analysis test can be concluded that the effect on the auditor's experience audit judgment, observance pressure effect on audit judgment, affect the auditor's knowledge of audit judgment. Keywords: auditor experience, stress obedience, and knowledge of auditor

Ibm Pemanfaatan Tinja Menjadi Pupuk Cair Organik Di Kelurahan Tambakrejo

IbM pemanfaatan tinja menjadi pupuk cair organik di Kelurahan Tambakrejo, bertujuan untuk memberikan keterampilan dalam pengelolaan tinja menjadi pupuk cair organik. Mitra dari IbM ini adalah masyarakat RT. 01 dan RT. 03 di Kelurahan Tambakrejo, Kota Semarang. Tinja merupakan limbah hasil metabolisme manusia, dengan populasi penduduk yang semakin besar, maka debit tinja pada kolam penampungan akhir tentu akan meningkat per harinya. Tindakan sekecil apapun dalam langkah pengolahan tinja akan sangat berarti untuk mengurangi limbah yang akan memenuhi ruang di Kota Semarang. Pemahaman dan meningkatkan keterampilan pemanfaatan tinja ini selanjutnya akan dikembangkan menjadi suatu USAha yang dapat meningkatkan kesejahteraan mitra dari segi ekonomi. Pada akhir kegiatan pengabdian ini untuk mewujudkan harapan tersebut, tim memberikan pelatihan dalam bidang manajemen USAha dalam pengolahan tinja menjadi pupuk cair organik, serta strategi pemasaran secara online kepada warga mitra di RT. 01 dan RT. 03 Kelurahan Tambakrejo, Kota Semarang

Effect of Light-Emitting Diode (Led) Light on the Gene Expression Related With Ascorbate Biosynthesis and Metabolism in Broccoli Florets

Ascorbate is one of the most abundant soluble antioxidants in the plant. Multiple functions of ascorbate in photo protection have been proposed, including scavenging of reactive oxygen species generated by oxygen photoreduction and photorespiration. There is still unclear information relation to LED light with Ascorbate biosynthesis and metabolism, yellowing, chlorophyll content, and ethylene production in broccoli florets. The effect of light-emitting diodes (LED) light on ascorbate (AsA) biosynthesis and metabolism in broccoli (Brassica oleracea L. var. Italica) cultivar “Ryokurei” were studied using red (660 nm), blue (470 nm) and white LED lights as the light source and also no light treatment as the control. Gene expression involved in the biosynthesis and metabolism of AsA, AsA content, color, chlorophyll content and ethylene production rate on the postharvest broccoli were observed in 4 days. The result showed that after two days, red light treatment significantly (p < 0,05) delayed the decrease of ascorbate content. The result was supported by observations using Real-Time Quantitative RT-PCR showed that red light treatment can suppress mRNA level of BO-APX1, BO-APX2, and BO-sAPX on the third day. Observation of BO-GLDH mRNA level was increased in the third-day exposure of red LED light. Therefore red LED light showed up-regulated AsA biosynthesis transcriptional level. Enzymes which possibility responsible for AsA metabolism and biosynthesis in a row were Ascorbate Peroxide (APX) and L-Galactono-1,4-Lactone Dehydrogenase (GLDH). The regulation of this gene expression might contribute to the suppression of AsA reduction by red LED light treatment in broccoli. Red LED also showed suppression of yellowing and decline the chlorophyll content in postharvest broccoli florets. Keywords: ascorbate, LED; broccoli; gene expression; real-time quantitative RT-PCR

Pengaruh Ukuran Perusahaan, Umur Perusahaan, Diversifikasi Produk Dan Return On Assets Terhadap Pengungkapan Akuntansi Sumber Daya Manusia (Studi Pada Perusahaan Perbankan Dan Asuransi Yang Terdaftar Di Bursa Efek Indonesia Periode 2011-1014)

The objective is to determine the effect of the company size, company age, diversification of products and return on assets on the human resources accounting disclousure in the banking and insurance companies listed on the Stock Exchange. This research uses a quantitative approach. The data used in this study is the annual financial report banking and insurance companies listed on the Stock Exchange in 2011-2014. The sample used in this study are 132 companies. This study uses secondary data obtained through ICMD quantitative and summary financial statements listed on the Stock Exchange.. Data analysis tool used in this research is multiple linear regression. The results showed that company size does not effect on the accounting disclosure of human resources. Age effect on the company's human resource accounting, disclosure product diversification has no effect on the disclosure of accounting human resources. Return on assets affect the accounting disclosure of human resources

Pengaruh Kompetensi, Independensi, Dan Profesionalisme Terhadap Kualitas Audit Dengan Etika Auditor Sebagai Variabel Moderasi (Studi Empiris pada Kantor Akuntan Publik di Surakarta dan Yogyakarta)

The objectives of this research to empirically analyze the influence of competency, independency, and professionalism on audit quality, and to the influence of competency, independency, and professionalism to audit quality is moderated by auditor ethics, especially in the auditor working in KAP Surakarta and Yogyakarta.The population in this research are all auditors who worked on the KAP in Surakarta and Yogyakarta. Sampling was conducted using a purposive sampling method and number of samples of 70 respondents. Primary data collection method used is questionnaire method. The data are analyzed by using technical analyze Multiple Regression Analyze and Moderate Regression Analyze (MRA). The results showed that the effect on the competence and independence of audit quality, while professionalism had no effect on audit quality. Interaction competence and ethics of auditors, ethics and auditor independence interaction effect on audit quality, while the interaction of professionalism and ethical auditor has no effect on audit quality. The coefficient of determination shows that jointly competence, independence, professionalism and ethics of auditors contributed to the dependent variable (quality audit) is 38,4% while the remaining 61,6% is influenced by other factors outside of observation

Pengaruh Kompetensi, Independensi, Profesionalisme, Dan Time Budget Pressure Terhadap Kualitas Audit Studi Empiris pada Kantor Akuntan Publik Kota Surakarta dan DIY

This study aimed to examine the effect of competence, independence, professionalism, and time budget pressure on audit quality. The population in this study is the auditors who work in public accounting firms Surakarta and Yogyakarta. The method of collecting samples by using purposive sampling technique. The sample used in this research is 66 respondents. Primary data collection method used is questionnaire method. The data are analyzed by using technical analyze Multiple Regression Analyze. The results showed that R2 values obtained 0.604 which means that 60.4% of audit quality is affected by the competence, independence, professionalism and time budget pressure. The remaining 39.6% influenced by variables outside the model. T test results showed that the professionalism and time budget pressure affect the quality of the audit results. While the competence and independence does not affect the quality of the audit results

Determinan Kepatuhan Pembayaran Pajak Kendaraan Bermotor Di Kota Surakarta (Sudi Pada Wajib Pajak Kendaraan Bermotor Yang Terdaftar Di Kantor Samsat Surakarta)

ABSTRACTION This study, took four variables, namely, Tax Rates, Tax Service Quality, Tax Sanctions, and the Level of Trust in Government and Law. Whereas the Independent Variable takes Motor Vehicle Taxpayer Compliance. Much research has been done on Taxpayer Compliance. The purpose of this study was to analyze to analyze the influence of Tax Rates, Quality of Tax Services, Tax Sanctions, Level of Trust of Taxpayers to the Government and the Law on Taxpayer Compliance in Paying Motor Vehicle Taxes in Surakarta. This research in data collection using the method of recording is a technique of data collection using data recording from all sources related to research, this technique is used to collect secondary data. Documentation is a data collection technique using archives, documents. In analyzing using a regression test analysis tool by considering classical assumptions and validity and reliability tests. The conclusions that can be drawn from this study are (1) The results of the research hypothesis test a. Tax Rate Affects the Compliance of Taxpayers Paying Motor Vehicle Tax, is not proven; (b) The Quality of Taxation Services Affects the Compliance of Taxpayers Paying Motor Vehicle Taxes, proven. (c) Tax Sanctions Influence Compliance with Taxpayers Paying Motorized Vehicle Tax, not proven (d) The Level of Trust in the Government and the Law Influence the Compliance of Taxpayers Paying Motorized Vehicle Tax, is not proven. (2) Simultaneous test results (Test F) the amount of F = 2.580 is significant, 0.000 <0.05; Ftable value = 2.29 So it can be concluded together the independent variables affect taxpayer compliance. (3) Based on the analysis of the coefficient of determination obtained Adjusted R Square (R2) = 0.099 means the variability of the independent variable is 9.9%, while the remaining 90 , 1% is explained by other variables not included in the regression model. Keywords: Determinants of Tax Payment Compliance; Motorized Vehicle Tax Payment Complian

Pengaruh Outsourcing dan Kepercayaan Terhadap Kepuasan Pengguna Melalui Kinerja OutsourcingPengaruh Outsourcing dan Kepercayaan Terhadap Kepuasan Pengguna Melalui Kinerja Outsourcing

Eldining Wahyu Finarsih: Pascasarjana Fakultas Ekonomi dan Bisnis Universitas Brawijaya, 30 Juni 2021. Undang-Undang Nomor 13 Tahun 2003 Tentang Ketenagakerjaan mengatur adanya perusahaan penyedia tenaga kerja outsourcing, yang berbentuk badan hukum, dan bertanggung jawab atas hak-hak tenaga kerja. Kebutuhan tenaga kerja untuk menjalankan produksi disuplai oleh perusahaan outsourcing. Saat ini banyak bermunculan perusahaan outsourcing konvensional dengan sistem kerjasama kontrak yang menyediakan tenaga kerja dibidang administrasi, driver, security, dan karyawan bagian produksi. Penelitian ini meneliti bagaimana kinerja outsourcing memengaruhi kepuasan perusahaan pengguna dengan metode kuantitatif deskriptif. Data diperoleh melalui kuesioner tertutup untuk PT Gracia Optima Masterpo dan PT. Bintang Prima Kemasindo sebagai pengguna jasa perusahaan outsourcing PT. Putra Mentari. Penemuan dalam penelitian ini menunjukkan kepercayaan ditambah dengan kinerja outsourcing yang baik adalah hal yang membuat PT. Putra Mentari dapat mencapai kepuasan perusahaan pengguna

Assessing the sustainability reporting quality of oil & gas companies in Indonesia and Malaysia: examining the influence of board and CEO chair characteristics

Presently, companies, particularly those significantly impacting the environment and society, are obliged to report their sustainability-related actions. This research focuses on exploring how the characteristics of the board and the chief executive officer contribute to enhancing the quality of sustainability reporting in Oil & Gas companies operating in Indonesia and Malaysia. The study involves an analysis of 18 companies across the years 2012-2022, forming an unbalanced panel dataset encompassing a total of 178 company-year observations. Utilizing the random effect model, the findings suggest that the board's size, an independent board, and a CEO with a lengthier tenure significantly contribute to improving the quality of corporate sustainability reporting. On the other hand, the gender diversity of the board and the age of the CEO do not exhibit a significant impact on enhancing the quality of corporate sustainability reporting. This research fills a gap in the existing literature by investigating the correlation between board and CEO characteristics and the quality of sustainability reporting within the Oil & Gas sector, specifically focusing on the Indonesian and Malaysian contexts. Moreover, it offers valuable insights and understanding for industry practitioners

Pengaruh Motivasi Kerja, Kompetensi dan Budaya Organisasi Terhadap Kinerja Pegawai yang di mediasi Organizational Citizenship Behavior (OCB) (Studi Pada Pemerintah Kota Makassar)

Kinerja pegawai merupakan aktivitas untuk menghasilkan pengembangan kerja secara terarah, terorganisir dan berkesinambungan untuk mencapai substansi kerja. Kinerja pegawai yang maksimal akan terwujud apabila memiliki sumber daya yang memiliki kompetensi dan integritas, pemimpin yang tepat dan sesuai, memimpin yang dapat memotivasi pegawai untuk mewujudkan tujuan organisasi serta pegawai yang mampu melaksanakan tugas dan tanggung jawabnya dengan baik, maka penting untuk meneliti variabel yang mampu meningkatkan kinerja pegawai. Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh motivasi kerja, kompetensi, budaya organisasi terhadap kinerja pegawai yang dimediasi oleh OCB. Populasi dalam penelitian ini adalah seluruh pegawai pada Pemerintah Kota Makassar yang terdiri dari Sekretariat, Badan, Dinas, Kecamatan dan Rumah Sakit Umum dengan total populasi sebesar 5.789. Sampel yang digunakan 222 pegawai tetap dengan menggunakan teknik pengambilan sampel proportional random sampling. Pengumpulan data dilakukan secara langsung melalui kuesioner dan wawancara. Teknik analisis data menggunakan Partial Least Square (PLS). Hasil penelitian ini menunjukkan bahwa motivasi kerja berpengaruh signifikan terhadap kinerja pegawai, kompetensi berpengaruh signifikan terhadap kinerja pegawai, budaya organisasi tidak berpengaruh signifikan terhadap kinerja pegawai, motivasi kerja berpengaruh signifikan terhadap OCB, kompetensi berpengaruh signifikan terhadap OCB, budaya organisasi tidak berpengaruh signifikan terhadap OCB, OCB memediasi pengaruh motivasi kerja terhadap kinerja pegawai, OCB memediasi pengaruh kompetensi terhadap kinerja pegawai dan OCB tidak mampu memediasi pengaruh budaya organisasi terhadap kinerja pegawai. Kebaruan penelitian ini terletak pada peran OCB yang memediasi secara parsial pengaruh kompetensi terhadap kinerja pegawai pemerintah kota Makassar. Budaya organisasi tidak berpengaruh secara signifikan terhadap kinerja pegawai baik hubungan secara langsung maupun yang dimediasi oleh OCB. Kehadiran merupakan pengembangan indikator yang dianggap paling penting dalam merefleksikan kinerja pegawa