PENGARUH EFEKTIVITAS PENERAPAN TEKNOLOGI INFORMASI TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH

This research has purposes to know how the impact of the effectiveness of the technology information application to the quality of financial report in the regency area governance. This methods used into this research is verification descriptive. The data collected by spreading questioners that use semantic defferensial scale on its scoring. To assess the impact of effectiveness of the application of information technology (X) to the quality of financial report (Y), then used simple linear regression. Where as to know how much the impact that is given to the variable of independence, then use coefficient of determination. The result of the analysis shows that the applied of effectiveness information technology has positive impact to the quality of financial report in regency governance. Effectiveness of the application of information technology give impact 53,0% to the quality of financial report of the official regency governance, the agency and office in the environment of Sukabumi regency. While the rest 47,0% is the impact of another factors outside effectiveness of the application of information technology

Identifikasi Sifat Optis Media Air dan Larutan Garam Dalam Medan Magnet Luar

Abstract Optical properties of water and NaCl solution in an external magnetic field B have been identified. A maximum external magnetic field of 0.49 T is produced by 6625 turns of coil with maximum current 5 A. The interaction of 5 mW, 633 nm, He-Ne Laser with the sample in B leads to change of polarization angle, β of the electric field of light. In case of water, the experimental result is in agreement to the literature value, where the uncertainty lies between experimental errors. For various NaCl-solution concentrations, we have proved that the change of polarization angle varies linearly to B. Inti Sar

ANALISIS PENERAPAN COST REDUCTION DALAM PENINGKATAN LABA

This research purpose to know how application of Cost Reduction within increase profit PD. Bank Perkreditan Rakyat in West Java based on one of Cost Reductiontools is Fixed Cost Analysis. This research method used  descriptive quantitative. The sampling technique using non-probability sampling with purposive sampling approach with criteria (1) PD BPR in West Java publishes financial report in Bank Indonesia for three years; (2) PD BPR good categorized according to the ratio of capital adequate ratio (CAR); (3) PD BPR has positive ratio return on asset (ROA); (4) PD BPR with total assets of more than the average total assets PD BPR in West Java. The results showed that the average value of fixed cost ratio from year to year has decline, it's inversely with the value of earnings from year to year increase. It shows that the efficiency carried out use fixed cost aset affect to profitability. The proportion of lower fixed cost give opportunities for PD BPR to reach more income than expenditure variable, while result the breakeven analysis showed absence of effective implementation of cost reduction in the interest sector BPR was indicated by the absence of a link between the growth rate of the increase in profit spread

ANALYSIS OF FINANCIAL FACTORS AND NON-FINANCIAL FACTORS AFFECTING AUDITOR SWITCHING

This study aims to determine the effect of monetary and non-monetary components on voluntary auditor turnover. Management, board, and audit committee quality are examples of non-financial impacts. Factors such as business growth, financial problems, profitability, and liquidity are included in the assessment of financial elements. Auditors can be replaced by law or voluntarily. Quantitative methods are used in this research. Specifically, this study will investigate manufacturing companies in the food and beverage industry during the period 2018-2022. Random selection of 14 companies is used as a sample method. The data analysis method used is logistic regression analysis. The results showed that the factors of management quality, board of commissioners, and audit committee did not have a significant impact on the auditor's decision to voluntarily resign. Financial crisis, profitability, and liquidity have no positive impact on voluntary auditor turnover. However, company growth has an influence on voluntary auditor turnover

ANALISIS DAN PERANCANGAN SISTEM INFORMASI AKUNTANSI PENERIMAAN KAS KE SEKOLAH DENGAN MENGGUNAKAN METODE SYSTEM DEVELOPMENT LIFE CYCLE (SDLC)

ANALISIS DAN PERANCANGAN SISTEM INFORMASI AKUNTANSI PENERIMAAN KAS KE SEKOLAH DENGAN MENGGUNAKAN METODE SYSTEM DEVELOPMENT LIFE CYCLE (SDLC

ANALISIS PERHITUNGAN TARIF BIAYA PENYELENGGARAAN PENDIDIKAN DAN IMPLIKASINYA TERHADAP PENDAPATAN SPP SEKOLAH

School is one form of educational services business which was originally only a social institution, but currently a business institution that participate in seeking profit. With the various tuition fees in school, the determination of tuition fees should be accurate because of the effect on school revenues. So it takes a method of tariff determination that can overcome the problem, namely Activity Costing System.The purpose of this research is to know the determination of tariff of education cost using Activitty Costing System method, difference between tariff cost determination of education using traditional method and ACS method, to know the effect of costing tariff determination using traditional method to school fee income and to know the effect of determination Tariff of educational cost using ACS method to school fee income.This study uses sample data on the calculation of unit cost of new school year education services, and the costs that became the basis of tariff determination in 2010 to determine the tariff of SPP in 2011. Hypothesis testing of this study was conducted by using two sample t-test, coefficient Correlation and coefficient of determination.Result of research indicate that tariff determination using traditional method and ACS seen some difference difference between two tariff, but if used statistical approach hence both tariff have no significant difference. Based on the value of the correlation coefficient between the influence of the tariff of the traditional method SPP with the income of school fees obtained by 0.884 with a positive direction and coefisein determination sebsear 78.2%. Based on the value of the correlation coefficient between the influence of the tariff rate of SPP ACS method with the income of school fees obtained by 0.873 with a positive direction and coefisein determination sebsear 76.2%. With these results both tariffs equally affect the income SP

Relay Protection of Over Voltage, Under Voltage and Unbalance Voltage Magnitude Based on Visual Basic Using Arduino Mega

Electrical energy is widely used by most humans, especially the use of electrical loads that are sensitive to damage. To secure electrical loads that are sensitive to damage, protection system are needed, especially in this problem is the voltage disturbance. This research tries to solve the problem of over voltage, under voltage and unbalance voltage with a visual basic based voltage protection system. This system research use visual basic as an interface and as a data logger to facilitate the operator in analyzing disturbances, and with the help of the Arduino Mega2560 microcontroller which can be used to process and send data to visual basic. This protection system has a tolerance of +10% and -5% of the set point voltage (mesh). Thus this research is expected to help users to more easily monitor and analyze interference

Multi-tuned Active Power Filter Based on p-q Theory for Power Harmonic Supression

The phenomenon of voltage and or current harmonic distortion often occurs in industrial electrical system. The harmonic distortion waveforms are caused by non-linear loads. Active power filters can reduce harmonic distortion on almost any harmonic order that appears. The p-q theory is a widely used method to calculate harmonic reference currents that required. This paper proposes an active power filter controlling method that can determine the desired harmonic order to be compensated specifically. Through this method, only the desired harmonic order will be compensated. This proposed method increases the effectiveness of p-q theory in the calculation of current harmonic suppression. the simulation results show that the proposed method can suppress the desired harmonics to be compensated, ie 3rd order from THD 30% to 0.46%, while in 5th order from 10% to 0.09%