scholarly journals TINJAUAN ETIKA ATAS PENGAMBILAN KEPUTUSAN AUDITOR BERDASARKAN PENDEKATAN MORAL

2017 ◽  
Vol 1 (3) ◽  
pp. 49 ◽  
Author(s):  
Muhd. Nutyatno ◽  
Synthia Dewi
Keyword(s):  
Decision Making ◽  
Research Method ◽  
Secondary Data ◽  
Science Writing ◽  
Primary Data ◽  
Moral Standard ◽  
Moral Value ◽  
Correlational Research ◽  
Dependent Variables ◽  
Descriptive Method

<p class="Style1"><strong>The </strong>purposes of this study are to find out whether professional auditor has under-stood ethic code values in Accountant Ethic Codes in Indonesia and whether there is correlation between ethic value understandings with decision-making based on moral standard approach.</p><p class="Style1">In this study the author uses descriptive and correlational research method. The purpose of descriptive method is to describe facts and the nature of research object systematically, actually and accurately. Whereas the purpose of correla-tional researches to see correlation between independent and dependent variables. The supporting variables used in this research are auditor understands of ethic values (properness, fair and moral value) and auditor's decision making. Primary data gathered from questionnaire, whereas secondary data gathered from literatures, books, reports and other science writing.</p><p class="Style1">Based on the result of data analysis, the author concludes the auditors generally are less understood in ethic values as their guidance, thus decision making is not in accondance with the provision of Indonesian Accountant Commission, espe-cially in understanding of accountant ethic codes. In relation to responsible decision-making, the author concludes that there is correlation between ethic values understanding and such decision making. It is affected by properness, fair and moral factors that relate to decision-making.</p><p class="Style1"><strong>Keywords: </strong>ethics, auditor decision, morale</p>

scholarly journals DESAIN MOTIF BATIK TEBO DI KECAMATAN TEBO TENGAH KABUPATEN TEBO PROVINSI JAMBI

2019 ◽  
Vol 8 (1) ◽  
pp. 92
Author(s):  
Nopri Yulia ◽  
Weni Nelmira
Keyword(s):  
Data Analysis ◽  
Research Method ◽  
Secondary Data ◽  
Model Analysis ◽  
Primary Data ◽  
Analysis Techniques ◽  
Interactive Model ◽  
The People ◽  
Qualitative Descriptive ◽  
Descriptive Method

AbstrakMasalah dalam  penelitian ini yaitu masyarakat Kabupaten Tebo selama ini hanya mampu menikmati batik secara fungsional saja tanpa mengetahui nama dari bentuk motif apalagi makna filosofis yang terkandung. Penelitian ini bertujuan untuk mendeskripsikan desain motif yang meliputi motif utama, motif pelengkap, dan isen-isen. Metode penelitian ini menggunakan metode deskriptif kualitatif. Jenis data berupa data primer dan data sekunder. Teknik pengumpulan data melalui observasi, wawancara, dan dokumentasi. Teknik analisa data dilakukan dengan teknik analisis model interaktif. Hasil penelitian menunjukkan bahwa motif yang terdapat pada Rumah Batik Tebo terdiri dari 12 motif yaitu motif tanggo rajo, simpang tugu, bambu runcing, rebung nyengum, rumah adat, bungo pakis, konde mina, tapak kudo, bungo tanjung, baibat, tapak kudo dan buah daun sawit dan pawn.Kata Kunci: modul, media pembelajaran, teknologi, busana.AbstractThe problem in this study is that the people of Tebo Regency have only been able to enjoy batik functionally without knowing the names of the motifs especially the philosophical meanings contained. This study aims to describe the motive design which includes the main motives, complementary motifs, and isen-isen. This research method uses a qualitative descriptive method. Types of data in the form of primary data and secondary data. Collecting data trough obsevation, interviews, and documentation. Data analysis techniques are carried out by interactive model analysis techniques. The results showed that the motifs found in Rumah Batik Tebo consisted of 12 motifs, namely motifs tanggo rajo, simpang tugu, bambu runcing, rebung nyengum, rumah adat, bungo pakis, konde mina, tapak kudo, bungo tanjung, baibat, tapak kudo dan buah daun sawit dan pawn.Keywords: design, motif batik, batik tebo.

scholarly journals ANALISIS NILAI TAMBAH PADA INDUSTRI TEPUNG IKAN DI KABUPATEN PATI

2017 ◽  
Vol 13 (1) ◽  
pp. 24-35
Author(s):  
Herna Octivia Damayanti
Keyword(s):  
Data Analysis ◽  
Marine Fish ◽  
Research Method ◽  
Fish Meal ◽  
Value Added ◽  
Secondary Data ◽  
Raw Material ◽  
Primary Data ◽  
Fish Processing ◽  
Descriptive Method

ENGLISHSmall-size marine fish were used as raw material for fish meal. Fish processing into fish meal created the value added. The objectives of the research are (1) to analyze the value added from fish processing into fish meal; (2) to analyze the margin that have been created by fish processing into fish meal The research method used descriptive method with primary and secondary data. Primary data came from fish meal manufacture namely CV. Indo Citra and CV. Bumi Indo. Meanwhile, the secondary data were obtained from CV. Indo Citra and CV. Bumi Indo documents. The data collection t technique was taken by conducting interview with questionnaire. The research was located in Purworejo Village Pati Subdiscrict Pati Regency and the research was started from May to August of 2016. The data analysis used value added function by Hayami method. Results of the research are (1) The average of value added is IDR 1,004,587,500/month with value added ratio 11.647%. (2) The average margin: by processing 8,625,000 kilograms of marine fish into fish meal produced margin of IDR 17,250,000,000, in other words by processing 1 kilograms marine fish into fish meal produced margin of IDR 2,000. INDONESIAIkan laut dengan ukuran kecil digunakan sebagai bahan baku tepung ikan. Pengolahan ikan menjadi tepung ikan menghasilkan nilai tambah. Tujuan penelitian ini adalah (1) untuk menganalisis nilai tambah dari proses pengolahan ikan menjadi tepung ikan; (2) untuk menganalisis marjin yang dihasilkan dari proses pengolahan ikan menjadi tepung ikan. Metode penelitian yang digunakan adalah deskriptif menggunakan data primer dan data sekunder. Data primer berasal dari pabrik tepung ikan di Kabupaten Pati yaitu CV. Indo Citra dan CV. Bumi Indo. Sedangkan data sekunder berasal dari dokumen CV. Indo Citra dan CV. Bumi Indo. Teknik pengumpulan data diambil dengan wawancara dengan kuesioner.. Lokasi penelitian yaitu di Desa Purworejo Kecamatan Pati Kabupaten Pati dan penelitian dimulai dari bulan Mei sampai Agustus 2016. Analisis data menggunakan fungsi nilai tambah menurut metode Hayami. Hasil penelitian yaitu (1) nilai tambah rata-rata Rp. 1.004.587.500,-/bulan dengan rasio nilai tambah 11,647%. (2) Marjin rata-rata : tiap pengolahan 8.625.000 kg ikan menjadi tepung ikan diperoleh marjin sebesar Rp 17.250.000.000,- dengan kata lain tiap pengolahan 1 kg ikan menjadi tepung ikan diperoleh marjin sebesar Rp. 2.000,-.

scholarly journals THE ANALYSIS OF CREDIT FINANCING OF HOME OWNERSHIP WITH MURABAHAH AT PT. BANK SYARIAH MANDIRI PALEMBANG

2019 ◽  
Vol 2 (3) ◽  
pp. 215
Author(s):  
Muhammad Fahmi ◽  
Poppy Febrina
Keyword(s):  
Research Method ◽  
Home Ownership ◽  
Secondary Data ◽  
Primary Data ◽  
Mortgage Loans ◽  
Loan Financing ◽  
Credit Financing ◽  
Branch Office ◽  
Descriptive Method

The purpose of this study was to find out whether the housing loan financing (mortgage) at Bank Syariah Mandiri Palembang Branch in accordance with murabaha and to know the process of granting mortgage with murabahah scheme in Bank Syariah Mandiri Branch Palembang to prospective recipients of financing. The research method used was descriptive method that was by collecting the data obtained and then interpret and analyze so as to provide information that can be used to solve the problems encountered. The data used were primary data and secondary data. The results of this study indicate mortgage loans at PT. Bank Syariah Mandiri has been in accordance with the murabahah financing agreement and analysis on PSAK No. 102 concerning Murabahah as the basis of consideration of the Conformity of House Ownership Credit at Bank Syariah Mandiri Palembang Branch Office.

scholarly journals Manajemen Mutu Outcome Penyelenggaraan Ibadah Haji

2016 ◽  
Vol 1 (4) ◽  
pp. 319-337
Author(s):  
Cecep Abdu Rohman ◽  
Aep Kusnawan ◽  
Yuliani Yuliani
Keyword(s):  
Data Analysis ◽  
Quality Management ◽  
Data Collection ◽  
Research Method ◽  
Secondary Data ◽  
Primary Data ◽  
Data Source ◽  
The Impact ◽  
Descriptive Method

Penelitian ini menggambarkan mutu kepuasan pelayanan ibadah haji; untuk memperoleh gambaran mutu kemabruran jemaah haji; dan dampak alumni jemaah haji di tengah masyarakat setelah melaksanakan ibadah haji yang diselenggarakan oleh kantor wilayah Kementerian agama Provinsi Jawa Barat. Metode penelitian ini menggunakan metode deskriptif, jenis data yang di gunakan adalah kulitatif, sumber data yang digunakan adalah data primer dan juga sekunder adapun teknik pengumpulan data yang digunakan dalam penelitian adalah observasi, wawancara, dan studi dokumentasi. Adapun analisis data dilakukan melalui penafsiran logika yang dihubungkan dengan konteks Manajemen Dakwah. Hasil penelitian menunjukkan bahwa: Pertama, Kanwil Kemenag Jabar bidang haji dan Umrah dalam meraih kesuksesannya memperhatikan tahapan-tahapan, yaitu: Perencanaan; Pengorganisasian; Pelaksanaan pelayanan pada jemaah haji. Kedua, Mutu kemabruran jemaah haji didasarkan pada perubahan sikap jemaah haji yang lebih baik. Ketiga, Dampak alumni haji ditengah masyarkat. Secara umum penelitian ini dapat disimpulkan bahwa manajemen mutu suatu penyelenggara ibadah haji menghasilkan outcome dari alumni jemaah haji yang mabrur dan memiliki manfaat yang fositif ditengah masyarakat. This study describes the quality of satisfaction of Hajj services; to obtain a picture of the quality of the pilgrims' journey; and the impact of alumni of pilgrims in the community after performing the pilgrimage held by the office of the Ministry of Religious Affairs of West Java Province. This research method using descriptive method, the type of data that is used is leather, the data source used is primary data and also the secondary data collection techniques used in the research are observation, interview, and documentation study. The data analysis is done through the interpretation of logic that is connected with the context of Da'wah Management. The results showed that: First, Kanwil Kemenag Jabar field of pilgrimage and Umrah in achieving its success attention to the stages, namely: Planning; Organizing; Implementation of service to pilgrims. Second, the quality of the pilgrims' pilgrimage is based on a better attitude of pilgrims. Third, the impact of Hajj alumni in the community. In general, this study can be concluded that the quality management of a pilgrimage provider produces outcomes from alumni pilgrims who mabrur and has a fossil benefits in the community.

scholarly journals KINERJA PEGAWAI DITINJAU DARI KOMPETENSI SOSIAL, BUDAYA ORGANISASI, PENGALAMAN KERJA DAN DIVERSITAS MANAJEMEN SEBAGAI INTERVENING (Studi PT Bank Tabungan Negara Kantor Cabang Solo)

2020 ◽  
Vol 4 (01) ◽  
Author(s):  
Muhammad Maulana Dwi Asmoro ◽  
Bambang Mursito ◽  
Istiatin Istiatin
Keyword(s):  
Organizational Culture ◽  
Social Competence ◽  
Work Experience ◽  
Research Method ◽  
Employee Performance ◽  
Secondary Data ◽  
Sampling Technique ◽  
Primary Data ◽  
Quantitative Descriptive ◽  
Descriptive Method

The purpose of this study was to determine social competence, organizational culture, work experience on employee performance through management diversity. This research method using quantitative quantitative descriptive method is data in the form of numbers. Sources of data in this study include primary data using questionnaires and secondary data from the source. The population of this study is primed by the sampling technique with the sampling technique in this study is iconvenience isamplingi. i(2) iClassic iAssumption iTest i (iNormality iTesti, iMulticollinearity iTest iand iHeteroscedasticity iTest), (3) iHypothesis iTest i (iTiered iRegression iAnalysisi, iT iTesti, iF iTesti) iand iR2 itest). iThe iresults iof idata ianalysis ican ibe iconcludedi: (1) iBased ion ithe itest iresults ican ibe iobtained ifrom ithe iresults iof ithe iincident ithat isocial icompetencei, iorganizational iculturei, iwork iexperience ion iemployee iperformance ithrough imanagement idiversity. Keywords: iSocial iCompetencei, iOrganizational iCulturei, iWork iExperiencei, iManagement iDiversity iand iEmployee iPerformance

STUDI KEMUNGKINAN PERUBAHAN STATUS DESA TELUK KAPUAS MENJADI KELURAHAN DI KABUPATEN KUBU RAYA

2018 ◽  
Vol 3 (1) ◽  
Author(s):  
Murtir Jeddawi ◽  
Abdul Rahman ◽  
M. Nawawi
Keyword(s):  
Data Analysis ◽  
Research Method ◽  
Secondary Data ◽  
Primary Data ◽  
Data Analysis Technique ◽  
Analysis Technique ◽  
The Status ◽  
Data Validity ◽  
The Village ◽  
Descriptive Method

The purpose of this study is to explain whether the plan to change the status of Teluk Kapuas village into kelurahan in district of Sungai Raya Kabupaten Kubu Raya is feasible and meets the requirements in terms of philosophical, sociological and juridical aspects. The research method used in this research is Descriptive method with normative and empirical juridical approach by using secondary data and primary data which analyzed qualitatively. Methods of data collection from this study are interviews, observations, and documentation studies in the form of proposals of pemekaran desa and others. Techniques to establish data validity are: credibility, transferability, dependability, and confirmability. Data analysis technique used in this research is data analysis technique model of Miles and Hubberman that is data reduction, display data and withdrawal conclusion. The results showed that: the philosophical, sociological, and jurisdiction of Teluk Kapuas Village based on the requirements established by Law no. 6/2014 on the Village and administrative requirements set forth in the Minister of Home Affairs Regulation no. 1/2017 on Village Arrangement has been fulfilled and deserves to change status to kelurahan

scholarly journals Analysis Characteristic of the Giant Lopis Symbolism Cakes in the Celebration of Syawalan the Village Culture Sumbawan Pekalongan

2021 ◽  
Vol 04 (02) ◽  
Author(s):  
R.M.W. Agie Pradhipta ◽  
Keyword(s):  
Data Collection ◽  
Research Method ◽  
Secondary Data ◽  
Quantitative Approach ◽  
Primary Data ◽  
Average Value ◽  
Year 2000 ◽  
The Village ◽  
The City ◽  
Descriptive Method

Sumbawan Cultural Village is one of the cultural village in the city of Pekalongan. Sumbawan Cultural Village has an icon that is known by the wider community namely Lopis giant cakes that exist only during the celebration of Syprefix, so that this giant lopis pastry Carnival is one of the cultural attraction for the city of Pekalongan. The purpose of this research is to determine the characteristic of the symbolism of giant lopis cakes at the celebration of Syawalan in Sumbawan Cultural village of Pekalongan. This activity has received MURI Award in the year 2000. The research method was used a descriptive method with a quantitative approach to describe the characteristics of a giant lopis symbolism. Data collection was collected in 2 ways, namely primary and secondary data. The primary Data was obtained from the observation, interviews and dissemination of the questionnaire to 100 respondents who were the committee and participants of the Syprefix celebration in Sumbawan Cultural village and performed in June 2019. The result of the research above was stated as below: 1) culinary as a symbol; Has an average value of 4.46 that’s means a good afforts; supported by togetherness between residents of Sumbawan Culture village had involved the celebration of Syawalan each year, 2) culinary as a sign of fellowship; Having an average value of 4.31 can be seen from the community that always serve Lopis to the guests when they cross into the village culture Sumbawan, 3) culinary as a status marker; Has an average value of 4.27 as a form of reverence and also an expression of gratitude to Allah SWT, 4) culinary as an icon; Has the highest average total value of 4.50 signifying a giant lopis not only popular in Sumbawan Cultural village itself even to the outside of Pekalongan and registered as a MURI record in 2000.

A Study On Employee Perception On Effectiveness Of Training Programs In Myanmar Citizens Bank

2019 ◽  
Vol 118 (11) ◽  
pp. 603-618
Author(s):  
ZawZawMyint ◽  
Sandeep Poddar ◽  
Abhijit Ghosh ◽  
Amiya Bhaumik
Keyword(s):  
Research Method ◽  
Training Programs ◽  
Secondary Data ◽  
Employee Perceptions ◽  
Annual Reports ◽  
Primary Data ◽  
Roles And Responsibilities ◽  
Descriptive Research ◽  
Effectiveness Of Training ◽  
And Training

In banking industries, employees are entrusted with different roles and responsibilities, and training enables them to carry out these roles and responsibilities efficiently by let them to learn new things. Moreover, it will prepare them to take up higher responsibilities in the future. Therefore, this study focuses to analyze the employee perceptions on effectiveness of Training Programs in Myanmar Citizens Bank (MCB).  By using the descriptive research method, primary data are collected from the responsible persons and employees of MCB in head office, branches. Secondary data are gathered and scrutinized from relevant text books, records and annual reports from MCB. The research revealed that there are four kinds of training programs in MCB. Moreover, this paper revealed that MCB successfully delivered its training programs in year 2015 to 2018 and the trainees have positive perceptions on effectiveness of training programs in MCB. Based on these results, this paper pointed out the important facts that can give improvement actions for effective and efficient training programs in Myanmar Citizen Banks.

STRATEGI MAKSIMALISASI ANGGARAN BELANJA PADA BALAI PENELITIAN DAN PENGEMBANGAN LINGKUNGAN HIDUP DAN KEHUTANAN MANOKWARI

2016 ◽  
Vol 8 (2) ◽  
Author(s):  
Arif Hasan ◽  
Dedi Budiman Hakim ◽  
Irdika Mansur
Keyword(s):  
Decision Making ◽  
Descriptive Analysis ◽  
Secondary Data ◽  
Primary Data ◽  
Fiscal Year ◽  
The Third ◽  
Swot Matrix ◽  
Three Stages ◽  
Using Data

This study aims to analyze causes of the low uptake of the budget and formulate a strategy of maximizing the absorption of expenditure on Balai Penelitian dan Pengembangan Lingkungan Hidup dan Kehutanan Manokwari. Respondents involved are 20 people that consist of: treasury officials and holder output of activity. The data used were secondary data in the form of reports on budget realization (LRA) quarter I, II, III and IV of the fiscal year 2011 to 2015, and the primary data were in the form of interviews with the help of a questionnaire. While the analysis of the data used was descriptive analysis using data tabulation, and the analysis of the three stages strategy of the decision making used IFE and EFE matrix, SWOT matrix and QSPM matrix.The results showed that there are 19 factors causing low of budget absorption until the end of the third quarter, and there were 10 drafts of policy as a strategy for maximizing the absorption of the budget on Balai Penelitian dan Pengembangan Lingkungan Hidup dan Kehutanan Manokwari.ABSTRAKPenelitian ini bertujuan untuk menganalisis penyebab rendahnya penyerapan anggaran belanja dan merumuskan strategi maksimalisasi penyerapan anggaran belanja pada Balai Penelitian dan Pengembangan Lingkungan Hidup dan Kehutanan Manokwari. Responden yang terlibat adalah 20 orang yaitu pejabat perbendaharaan dan pemegang output kegiatan. Data yang digunakan adalah data sekunder berupa laporan realisasi anggaran (LRA) triwulan I, II, III dan IV tahun anggaran 2011 sampai 2015, dan data primer berupa wawancara dengan bantuan kuesioner. Sedangkan analisis data yang digunakan adalah analisis deskriptif menggunakan analisis tabulasi, dan analisis analisis strategi tiga tahap pengambilan keputusan menggunakan matriks IFE dan EFE, matriks SWOT dan matriks QSPM. Hasil penelitian menunjukkan bahwa terdapat 19 faktor penyebab rendahnya penyerapan anggaran belanja sampai akhir triwulan III, dan terdapat 10 rancangan kebijakan sebagai strategi maksimalisasi penyerapan anggaran belanja di Balai Penelitian dan Pengembangan Lingkungan Hidup dan Kehutanan Manokwari.

PROFITABILITY ANALYSIS OF TERUBUK FARMING (SACCHARUM EDULE HASSKARL) IN SUBDISTRICT TOSA DISTRICT OF EAST TIDORE OF TIDORE ISLAND

2018 ◽  
Author(s):  
Suwandi S. Sangadji
Keyword(s):  
Data Collection ◽  
Research Method ◽  
Quantitative Method ◽  
Secondary Data ◽  
Primary Data ◽  
Profitability Analysis ◽  
Sample Method ◽  
Document Review ◽  
Revenue Production

The purpose of this researchment is to ascertain how wide the farming of species Saccharun Edule Hasskarl (terubuk) in sub district Tosa, district of East Tidore of Tidore Island through the indicator of the value revenue, production and selling prices so that the farmers will achieve The Break Event Point (BEP). The research method was used a quantitative method with the number of samples of 30 people. The determination of the sample method is using the census method or involving all members of the population into a sample of researchment. The secondary data collection was done by using library literature in the form of document review and relevant references to research object while primary data collection was done by using questionnaire. The data is using equation R /C Ratio, BEP Revenue, BEP Price, and BEP Production. Therefore from the results of the researchment it can be explained that the two of the thirty farmers come through the break event point, while the other twenty-eight farmers declared having a business that worth to be develop or experiencing profit, because the R/C ratio is above 1.0 with average profit reach Rp. 989.000, - per production / farmer.

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