Pengaruh Struktur Organisasi dan Teknologi Informasi terhadap Kualitas Sistem Informasi Akuntansi Manajemen pada PT. Mandom Indonesia Tbk

Organizational Structure is an important factor needed to influence the behavior of individuals and groups that exist within the organization. AndImplementation Information Technology has become a weapon or tool in the company's business processes that can make the flow of information runs quickly,internally and externally. Technology is expected to be a facilitator and interpreter from beginning to develop new ideas to cope with increasingly fierce competition in the future. This study aims to determine how the influence of organizational structure and information technology on the quality of management accounting information system at PT. Mandom Indonesia Tbk. Data obtained by distributing questionnaires to 35 respondents. The analytical method used is descriptive statistic, statistically processed with SEM-PLS and using SMART PLS 3.0 for windows program. Organizational structure does not affect the quality of management accounting information system. The results of this study indicate that information technology significantly influence the quality of management accounting information system

Pelatihan Pemanfaatan Gulma Eceng Gondok sebagai Pupuk Alternatif

Eceng Gondok sebagai masalah bagi jaringan drainase, di Kota Makassar, juga dirasakan oleh berbagai negara di dunia. Di Amerika tanaman eceng gondok dengan nama latin Eichornia crassipes, sejak 1960 oleh pemerintah telah berdiri Water Hyacinth Society yang merupakan asosiasi para ilmuwan, praktisi dan pengusaha untuk mengontrol atau menanggulangi masalah penyebaran eceng gondok. Asosiasi ini kemudian berganti nama menjadi Aquatic Plant management Society (APMS) yang meliputi pengkajian aspek-aspek biologis, ekologis dan pengontrolan pertumbuhan tumbuh-tumbuhan air pada umumnya dan tidak hanya terbatas pada eceng godok. Penelitian mengenai aspek-aspek ekologi eceng gondok di Indonesia sampai saat ini masih belum banyak dilakukan orang, padahal sebagai tanaman yang mengepung di permukaan air ini, memiliki nilai penting yang tinggi, terutama untuk pipik alternatif. Penyebarannya yang cukup luas, penyesuaiannya yang baik terhadap lingkungan, gangguan dan kerugian yang sangat berarti yang dapat ditimbulkannya, cara pengendaliannya yang sulit dan cara pemanfaatannya yang belum diketahui dengan baik sebenarnya merupakan alasan-alasan yang menarik untuk memanfaatkan tanaman ini secara menyeluruh. Salah satunya dengan melatih masyarakat, menjadikannya sebagai pupuk alternatif

ANALISIS FAKTOR- FAKTOR YANG MEMPENGARUHI PENYERAPAN ANGGARAN BELANJA PADA BADAN KEUANGAN DAN ASET DAERAH KOTA KUPANG

This study aims to prove the existence of factors that influence the absorption of the expenditure budget at Badan Keuangan dan Aset Daerah Kota Kupang through filling out a questionnaire for employees at the agency. The focus of this research is on the analysis of factors that influence budget absorption using the aspects of planning documents, human resource factors, and procurement documents.This type of research is causality research, namely a research design designed to examine the possibility of a causal relationship between variables. The data analysis technique used in this research is multiple linear regression with the help of the SPSS 16 programThe results of this study indicate that there is a positive and significant effect of planning documents, human resources (HR), and procurement documents on budget absorption at Badan Keuangan dan Aset Daerah Kota Kupang. The significance level of the planning document variable (0.006) is less than the significant level (0.05); it can be concluded that hypothesis 1 is accepted. The level of significance of the human resources variable (0.025) is less than the significant level (0.05); it can be concluded that hypothesis 2 is accepted. The significance level of the procurement document variable (0.001) is less than the significant level (0.05), it can be concluded that hypothesis 3 is accepted

Adaptasi dan Mitigasi Bencana Alam untuk Mahasiswa Calon Guru Fisika Melalui Pengembangan LKM

Penelitian ini merupakan penelitian pengembangan yang bertujuan untuk mengembangkan Lembar Kerja Mahasiswa (LKM) yang membekalkan kemampuan prediksi dengan metode ARIMA dan kemampuan berargumentasi pada topik Bencana Alam. LKM diterapkan pada calon guru fisika agar dapat memahami dan meringankan bencana alam sehingga memungkinkan untuk mengatasi kesulitan dan bencana bagi siswa SMP dan SMA. Model pengembangan yang digunakan adalah model ADDIE dengan keterlibatan 5 validator ahli dan diujicobakan pada 33 mahasiswa fisika yang telah mengampu matakuliah Fisika Kebumian dan IPBA. Data diperoleh dengan menggunakan lembar validasi ahli, Jawaban LKM dan lembar respons Mahasiswa. Berdasarkan hasil analisis data berdasarkan 5 validator ahli LKM yang dikembangkan sangat layak digunakan dan nilai rata-rata hasil pengerjaan LKM yang dilakukan oleh siswa di atas 75 yang berarti LKM layak digunakan. Selain itu, 80% mahasiswa sangat menyukai LKM yang digunakan.Kata kunci: Adaptasi dan mitigasi bencana, Kemampuan prediksi, Argumentas

Analisis Du Pont System Dalam Mengukur Kinerja Keuangan Perusahaan (Studi Kasus Pada Perusahaan Telekomunikasi Yang Terdaftar Di Bursa Efek Indonesia Periode 2012-2014)

The purpose of this study is for analyzing the financial performance use the analysis Du Pont System in Telecommunication Company listed on the Indonesia Stock Exchange. Du Pont Systemanalysis is an analysis provides information on the factors that led to the rise and fall the company financial performance shows the relationship between Net Profit Margin, Total Assets Turnover and Return on Investment to determine the Return on Equity of the company. This research uses descriptive research. The data used is secondary data. Data collection methods used in this research is the method of documentation or literature study. The analysis technique used is descriptive qualitative analysis. Based on the results of this study concluded that financial performance of the Telecommunication Company listed on the Indonesia Stock Exchange 2012-2014 period is that the financial performance is generally not good because as the value of Return on Investment and Return on Equity is negative and even below the industry standard, except PT. Telekomunikasi Indonesia, Tbk financial performance is quite good for the value of Return on Investment and Return on Equity positive, although below the industry standard. Therefore, the company must improve the performance of the company, in order to achieve the company's financial performance above industry standards

Analisis Penyebab Kesulitan Belajar Komputer Akuntansi pada Siswa Kelas XI Akuntansi Smk Nurul Falah Pekanbaru

Abstrac : This study aimed to determine what factors are the cause of accounting computer learning difficulties in class XI Accounting student of SMK Nurul Falah Pekanbaru. The study lasted from July to December 2015. The population in this study were all students of class XI Accounting SMK Nurul Falah Pekanbaru totaling 58 students. The sampling technique is purposive sampling sample selection based on consideration of the particular destination where consideration is the student who can not do the work according to the schedule at least 3 times totaling 35 students. Data collection instruments used were questionnaires were processed using semantic differential scale with variable depender: learning difficulties (Y); independent variables: internal factors (X1) and external factors (X2). From the results it can be concluded that based on the results of descriptive analysis 89.98% of the students agreed to external factors and 73.16% agree to internal factors so that external factors more influential in causing learning difficulties accounting computer in class XI student of SMK Nurul Falah Accounting Pekanbaru. The same is indicated by the results of the t test where t test result of external factors 2.907> 2.78 t internal factors

Analisis Faktor-Faktor Yang Mempengaruhi Auditor Switching Pada Perusahaan Yang Tercatat Di Bursa Efek Indonesia Tahun 2010-2015

The purpose of this research is to find empirical proof on the factors that influence the auditor switching in Indonesia. These factors are audit opinion, management turnover, KAP size, client\u27s size, and audit tenure. This topic was chosen because there are several companies in Indonesia to do Voluntary Auditor Switching and not in accordance with government regulations. Population in this research are all manufacture companies listed in Indonesia Stock Exchange (BEI) during 2010-2015. Data collecting method which used in this research is purposive sampling. A total 65 manufacturing company are used as sample firms. Hypothesis in this research are tested by logistic regression analysis with SPSS 22 software. Based on the results, variables that influence auditor switching are management turnover (CEO) and KAP Size (KAP). Audit opinion (OPINI), client\u27s size (LNTA) and Audit Tenure (TENURE) have no effect to Auditor Switching

Pengaruh Simulasi Awal Data Pengamatan terhadap Efektivitas Prediksi Pasang Surut Metode Admiralty (Studi Kasus Pelabuhan Dumai)

This research to examines the initial variation of observation data based on Hijricalendar, because the initial time of observation data will affect the value of the resultingtidal components. The data was simulated against one hundred and thirty-five variationsof observation time. The result of data analysis shows that the smallest RMSE value fromthe verification result of the simulation data is found on the data of the early date of 12Hijri calendar is when the phase of the first humpback moon. This indicates that the timevariation of the date of the observation of the matching observation data at the study siteis between approaching the full moon phase and after the full moon phase. The F valueindicates that the location of the study entered on the classification of the daily doubletide type (semi diurnal tide)