scholarly journals ANALISIS PELAKSANAAN PROGRAM KEMITRAAN DALAM RANGKA PEMBERDAYAAN UKM (Studi Kasus Program Kemitraan PT TELKOM Cabang Palu Sulawesi Tengah)

2016 ◽  
Vol 3 (2) ◽  
pp. 262
Author(s):  
Ria Fitria ◽  
Jurana Jurana
Keyword(s):  
Internal Control ◽  
Research Method ◽  
Descriptive Analysis ◽  
Secondary Data ◽  
Construction Process ◽  
Financial Reports ◽  
Business Consulting ◽  
Partnership Program

This research aims to know the system and the procedure for the implementation  of  the partnership  program  and  its  influence  on the quality of the SMBS become partner PT Telkom. This laboratory <br />of the adoption by the exportation of cases the implementation of the partnership program which occurs on PT Telkom. The results of this research can be used as a reference for students, faculty and researchers who wish to develop further research. In addition, this research is also useful as early studies to evaluate the implementation of the partnership <br />program which is in PT Telkom Branches Palu.The research method used is the method of descriptive analysis based on the case study, namely approach which compare the conceptual characteristics, SOP system and folow-up procedures partnership program on PT Telkom compared with empiric phenomenon that occurs on PT Telkom Branches Palu. The sources of the data obtained through several ways by observation, interview, study document and  the questioner from the secondary data. Through the evaluation that has been done, the authors conclude <br />that there is a discrepancy in some of the things in the implementation of the company operational standards (SOP) partnership program on  CDC Unit PT Telkom Branches Palu, and not decide the implementation of internal control especially CDC unit that causes the implementation and the achievement of the purpose of the partnership program has not <br />been achieved. Based on the results of research can be recommended to PT Telkom for more maximize the construction process such as training or business consulting periodically. In addition, increase the number of  CDC Unit staff to maximize performance. While, suggestions for SMBS expected to make financial reports regularly and actual.

scholarly journals Analisis Faktor-Faktor yang Memengaruhi Non Performing Financing di PT TAF dan Pengendaliannya

2020 ◽  
Vol 10 (2) ◽  
pp. 72-91
Author(s):  
Tri Wahyudi ◽  
Harianto ◽  
Sahara
Keyword(s):  
Service System ◽  
Statistical Tests ◽  
Descriptive Analysis ◽  
Information Service ◽  
Secondary Data ◽  
Binary Logistic Regression ◽  
Organizational Structures ◽  
Financial Information

PT TAF is one of multifinance companies in Indonesia. The increase in low segment sales from 2013-2017 with a high credit amount led to an increase in the quality of PT TAF's receivables categorized as Non Performing Financing (NPF). This increase in NPF was also accompanied by an increase in PT TAF's net loss in 2017 and affected the company's profits. Therefore an analysis is needed to find out factors that influence the amount of credit and NPF, in order to formulate the strategy to manage it. This study uses secondary data of PT TAF debtors which related to the amount of credit, debtor delays and NPF from 2013 to 2017. The approach of this study is a case study in PT TAF about the level of NPF from 2013 -2017. The method used in this study is descriptive analysis and statistical tests. Multiple linear regression is performed to determine the factors that influence the amount of credit, while binary logistic regression is carried out to determine the factors that influence NPF. The results of the analysis will be used to formulate a strategy proposal for controlling NPF at PT TAF. Factors that significantly influence the amount of the credit are vehicle price, age, loan interest, installment amount, income, down payment, type of first installment, type of vehicle, education, gender, credit package, and credit tenor. The factors that influence NPF are the amount of credit, Loan to Value (LTV), the residence area of ​​the debtor and inflation. The proposed strategy formulations are: to consider factors which affecting amount of credit in granting credit, to increase the debtor portfolio with LTV less than or equal to 80 percent, avoid low down payment and long tenor products, strengthen collection organizational structures and increase team collection capabilities, and utilize the Financial Information Service System from OJK to obtain information about the debtors.

scholarly journals BAURAN PEMASARAN KERAJINAN CENDERAMATA BERBAHAN BAKU BAMBU BATIK (Studi Kasus Pada UD. Betris di Kelurahan Meras Kecamatan Bunaken Kota Manado)

2018 ◽  
Vol 14 (1) ◽  
pp. 247
Author(s):  
Gita Syahfitri Labatjo ◽  
Agnes E. Loho ◽  
Lyndon R. J. Pangemanan
Keyword(s):  
Data Analysis ◽  
Research Method ◽  
Descriptive Analysis ◽  
Secondary Data ◽  
Marketing Mix ◽  
Study Data ◽  
Primary Data ◽  
Case Study Data

This study aims to determine the marketing mix on UD.Betris. The research was conducted in November 2017 until January of 2018. The research method used is case study. Data used in this research are primary data and secondary data. The method of data analysis used is descriptive analysis that describes the implementation of marketing mix of Bamboo Batik Handicraft in Meras Village, Bunakaen Sub-district, Manado City. The result of the research concludes that marketing mix in general have good application in UD. Betris. Based on four aspects, only one aspect is a place that is not well implemented in UD. Betris because the place is not strategic yet.

scholarly journals The Effect of Personal Independence on Entrepreneurial Behavior (Case Study on Clothing Traders in Medan Petisah Market)

2021 ◽  
Vol 11 (2) ◽  
pp. 73-77
Author(s):  
Christina Matiur Aruan
Keyword(s):  
Research Method ◽  
Sampling Method ◽  
Descriptive Analysis ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Sampling Techniques ◽  
Analysis Method ◽  
Simple Linear Regression ◽  
Entrepreneurial Behavior

This research was conducted with the aim of finding out if there is an influence of personal independence on entrepreneurial behavior in clothing traders Pasar PetisahMedan. The research method used is a descriptive analysis method, and uses a simple linear regression analysis method. The data used in this study are primary and secondary data. The population in this study amounted to 69 people with sampling techniques using the purposive random sampling method. Data is processed statistically using spss for windowsprogramtools. The results of this study show that personal independence has a positive and significant effect on entrepreneurial behavior.

scholarly journals Analisis Penerapan Good Corporate Governance pada Sistem Pelaporan Keuangan BAZNAS Kabupaten Kebumen

At-Taqaddum ◽  
2020 ◽  
Vol 12 (2) ◽  
pp. 169-182
Author(s):  
Livia Ambarsari ◽  
Khoirul Anwar ◽  
Setyo Budi Hartono ◽  
Herwening Sindu Lestari
Keyword(s):  
Corporate Governance ◽  
Financial Reporting ◽  
Research Method ◽  
Reporting System ◽  
Descriptive Analysis ◽  
Secondary Data ◽  
Analysis Approach ◽  
Primary Data ◽  
Financial Reports ◽  
Good Corporate Governance

The implementation of Good Corporate Governance (GCG) in the financial reporting system is an effort to encourage transparent and accountable zakat management. This study aimed to determine the financial reporting system and the application of GCG in the financial reporting system of BAZNAS Kebumen Regency. The research method in this research is qualitative with a descriptive analysis approach. The informants consisted of three informants from BAZNAS Kebumen Regency. The data used are primary data obtained through direct interviews with informants and secondary data obtained from internal institution data, financial reports and several literature studies. The results show that the financial reporting system in BAZNAS Kebumen Regency is good enough at implementing GCG in the financial reporting system with principles consisting of transparency, accountability, responsibility, independence and justice. The implementation of GCG in the financial reporting system makes BAZNAS Kebumen Regency have a transparent and accountable reporting system to increase the community's trust or muzakki to pay zakat to BAZNAS.

scholarly journals Analisis konservasi kawasan banjir di Jakarta Pusat (studi kasus Kecamatan Gambir)

2020 ◽  
pp. 265
Author(s):  
Titien Suryanti ◽  
Olivia Seanders
Keyword(s):  
Open Space ◽  
Descriptive Analysis ◽  
Secondary Data ◽  
Conservation Area ◽  
Healthy Environment ◽  
Human Needs ◽  
Special Region ◽  
Urban Villages

Conservation Analysis of Flood Area In Jakarta Pusat (Case Study: Gambir Sub-District). The city's development as one of the primary government centers has experienced various changes in the land's physical environment, which are increasingly dense by various infrastructures to impact the quality of people's lives and the environment. This study aims to achieve a healthy ecological system by conserving flood-prone areas as human needs for a healthy environment. This research took place in the Gambir Subdistrict, Central Jakarta Municipality, Special Region of Jakarta Province, with an area of 7.59 km2. The method used in this paper is a descriptive analysis using secondary data. Based on the analysis of land use maps, green open space maps, land subsidence maps and topography, yielded three Conservation Area categories in Gambir District, namely (a) High Category, covering urban villages (Kelurahan) of Kebon Kelapa and Gambir (b) Medium category,  covering urban villages of Duri Pulo and Cideng (c) Low Category, covering urban villages of North Petojo and South Petojo areas.

scholarly journals The impact of internal control on the quality of financial reports - Case study: The Ministry of Finance in Ramallah: أثر الرقابة الداخلية على جودة التقارير المالية دراسة حالة: وزارة المالية في رام الله

2021 ◽  
Vol 5 (15) ◽  
pp. 47-30
Author(s):  
Othman Ahmed Sawafta, Samia Tawfeeq Assassa, Shatha Mosa Zed Othman Ahmed Sawafta, Samia Tawfeeq Assassa, Shatha Mosa Zed
Keyword(s):  
Internal Control ◽  
Financial Reports ◽  
Strategic Plans ◽  
Information And Communication ◽  
Ministry Of Finance ◽  
And Performance ◽  
Level Of Significance ◽  
The Impact

This study aimed at identifying the effect of internal control on the quality of financial reports. Case study: The Ministry of Finance in Ramallah. The study sample consisted of (50) workers in the Ministry of Finance, and they were randomly selected from the study population. A questionnaire was adopted to collect data, and the data were processed statistically by using the SPSS program. The study found a set of results: There is a statistically significant effect at the level of significance (0.05) for internal control in its dimensions (follow-up, information and communication) on the quality of financial reports in their dimensions, and the control Environment and risk assessment have been excluded, and employees' perceptions about the level of application of control came The Ministry of Finance has a high degree of interior, and their perceptions about the availability of the characteristics necessary to achieve quality in the financial reports were also high. The study recommended the necessity of studying monitoring and performance reports before making transfers between employees, and the need for the ministry to make strategic plans for risks so that rapid measures are taken to confront risks and get rid It also recommended the necessity of presenting clear and understandable financial information in order to increase the value of the financial reports in order to suit the users of those reports to make sound decisions.

scholarly journals PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN BERBASIS AKRUAL, KOMPETENSI SUMBER DAYA MANUSIA DAN PENGENDALIAN INTERN TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH KABUPATEN GIANYAR

2020 ◽  
Vol 2 (1) ◽  
pp. 113-126
Author(s):  
Putu Cita Ayu ◽  
Ni Putu Ayu Kusumawati
Keyword(s):  
Local Government ◽  
Human Resource ◽  
Internal Control ◽  
Linear Regression Analysis ◽  
Accounting Standards ◽  
Secondary Data ◽  
Data Sources ◽  
Financial Reports ◽  
Government Accounting

This study aims to determine the effect of the application of accrual-based government accounting standards, human resource competencies and internal control on the quality of financial statements of the Gianyar Regency government. The type of data used in this study is a type of quantitative data while the data sources used in this study are primary and secondary data sources. The population used in this study was 36 departments in the Gianyar Regency Regional Organizations Organization. The sample in this study used a purposive sampling method, with a sample of 91 respondents working in the finance department. Data was collected using the questionnaire method. The data analysis technique used in this study is multiple linear regression analysis. The results showed that the application of accrual-based government accounting standards, human resource competence and internal control had a positive effect on the quality of local government financial reports in Gianyar Regency. This shows that the higher the application of accrual-based government accounting standards, human resource competencies and internal control, the higher the quality of local government financial reports in Gianyar Regency.

Effect Technology Information On Quality Financial Statement With Internal Control As Moderating Variable

2021 ◽  
Vol 2 (1) ◽  
pp. 9-13
Author(s):  
Aris Eddy Sarwono ◽  
Asih Handayani
Keyword(s):  
Information Technology ◽  
Control System ◽  
Financial Reporting ◽  
Internal Control ◽  
Local Governments ◽  
Sampling Technique ◽  
Financial Statement ◽  
Financial Reports ◽  
Internal Control System

The problem with the low quality of financial reports in local governments is the reason this research was conducted. This research was conducted with the aim of analyzing the use of information technology on the quality of financial reports by considering the internal control system (SPI) factor. The location of this research is in the Karisidenan Surakarta area which includes 6 districts and 1 city. The population of this research is all state civil servants (ASN) in local governments who work in accounting. The sampling technique was using purposive sampling method. The results showed that the use of information technology had a positive effect on the quality of financial reporting in local governments, while the internal control system moderated the effect of the use of information technology on the quality of financial reporting in local governments.

scholarly journals ANALISIS SISTEM KEBIJAKAN PENGEMBALIAN KELEBIHAN PEMBAYARAN WAJIB PAJAK ORANG PRIBADI MELALUI RESTITUSI DAN KOMPESANSI DI KPP PRATAMA MANADO

2017 ◽  
Vol 12 (2) ◽  
Author(s):  
Bryan S Lempas ◽  
Treesje Runtu ◽  
Rudy J. Pusung
Keyword(s):  
Human Resources ◽  
Research Method ◽  
Public Awareness ◽  
Descriptive Analysis ◽  
Research Result ◽  
Good Service ◽  
State Expenditures

Tax is a source of revenue to finance all State expenditures including expenditures for development and expenditure in improving the welfare and quality of Human Resources (HR). The tax contribution in funding State expenditures continues to increase and requires support in the form of raising public awareness to meet its tax obligations. This research was conducted in Manado City, where this study aims to examine the return of overpayment. The research method used is descriptive analysis research. Result of research indicate that KPP Pratama manado give good service for taxpayer individual who apply for restitution of amount of tax debt paid by public also must know that even if money have entered to treasury state if proved there is more pay then State treasury also willing to reverse or compensate for other types of taxes. The refund of the tax payment is a refund of tax overpayment that has been assumed is really a tax that is more paid.Keyword : Refund of overpayments, restitution, and compensation of individual taxpayers

scholarly journals DETERMINAN KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH: STUDI PADA OPD PEMERINTAH KOTA PEKANBARU

2020 ◽  
Vol 1 (2) ◽  
pp. 170-183
Author(s):  
Justika Zebua ◽  
Muhammad Rasuli ◽  
Vera Oktari
Keyword(s):  
Information Technology ◽  
Control System ◽  
Human Resources ◽  
Internal Control ◽  
Hypothesis Test ◽  
Department Head ◽  
City Government ◽  
Financial Reports ◽  
Internal Control System

This study aims to explain how Human Resources Competencies, Utilization of Information Technology and The Application of Internal Control System determine of the Quality of Financial Reports of Pekanbaru City. This study uses a quantitative method. The population in this study were 33 OPD in Pekanbaru City Government. The sample determination technique uses a purposive sampling method, where questionnaires distributed to 99 respondents were determined to the Head of Department, Head of Division/Sub-Division/Financial Staff and PPTK of each OPD. The hypothesis test used in this study uses t-Test. The statistical test aids used in this study were the SPSS program ver. 20 for Windows and Ms. Excel 2013. The results show that the Competencies of Human Resources, Utilization of Information Technology and the Application of Internal Control System partially affected the Quality of Local Government Financial Reports

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