scholarly journals PENGARUH SATUAN PENGAWASAN INTERN (SPI) TERHADAP UPAYA PENINGKATAN KINERJA PD. PERKEBUNAN PROPINSI SUMATERA UTARA

2006 ◽  
Vol 6 (3) ◽  
pp. 339
Author(s):  
Muhammad Zilal Hamzah ◽  
Musa Ritonga
Keyword(s):  
Firm Performance ◽  
Natural Rubber ◽  
Internal Control ◽  
Oil Palm ◽  
Return On Investment ◽  
Control Unit ◽  
Positive Influence ◽  
Financial Data ◽  
Palm Tree ◽  
Unit Productivity

<p class="Style1">The purpose of this research is to find the influence of internal control unit toward the effort on increasing of finn performance and to know some factors which cause the lack of recommendation. The analisys done by using financial data in the last 5 years (2000-2004) including: productivity report, effectivity report, efficiency report and Return on Investment (R01) report. The results show that production of oil palm tree and natural rubber, effectivity of oil palm tree and natural rubber, efficiency of oil palm tree and ROI have significance influence toward firm performance simultaneously. Otherwise, production of natural rubber gives positive influence but insignificance toward firm performance, if tested partially. Generally, internal control unit has done its job in Perusahaan Daerah (PD) Propinsi Sumatera Utara.</p><p class="Style1">Keywords : internal control unit, productivity efficiency, Return on Investment (ROI).</p>

Assessment of the Internal Control System in the Accommodation Firm and Its Relation to Performance

2019 ◽  
pp. 211-232
Author(s):  
Murat Erdoğan
Keyword(s):  
Control System ◽  
Firm Performance ◽  
Financial Reporting ◽  
Internal Control ◽  
Control Unit ◽  
Control Environment ◽  
Positive Side ◽  
Internal Control System ◽  
Bed Capacity ◽  
Positive Effect

An effective internal control system will help achieve performance and profitability targets within the core objectives of the business, help to prevent the need for loss of resources, and ensure that financial reporting is realistic and reliable. The purpose of this chapter is to identify the components of the internal control system in the enterprise and to show whether these factors affect the firm performance. When the results of the study are evaluated in general, it has been determined that the elements of the internal control system of the companies have an effect on the firm performance. According to this, the control environment 1, the control environment 2, the risk evaluation, the control activities, the information and the communication, the monitoring variables are effective on the positive side and the control variables on the firm performance have positive effect on the firm performance of the operation bed capacity, the operation period, and the existence of the internal control unit.

Pengaruh Kualitas Sumber Daya Manusia, Pemanfaatan Teknologi Informasi, Dan Sistem Pengendalian Intern Terhadap Ketepatwaktuan Pelaporan Keuangan Pemerintah Desa

2018 ◽  
Vol 26 (2) ◽  
pp. 131-143
Author(s):  
Marlinawati Marlinawati ◽  
Dewi Kusuma Wardani
Keyword(s):  
Information Technology ◽  
Control System ◽  
Human Resources ◽  
Financial Reporting ◽  
Internal Control ◽  
Positive Influence ◽  
Internal Control System ◽  
Speed Up ◽  
Village Government

The purpose of this research is to know the influence between the Quality of Human Resources, Utilization of Information Technology and Internal Control System Against Timeliness of Village Government Financial Reporting at Gunungkidul Regency. This research is causative research. The population is the village government in Gunungkidul Regency, especially in Gedangsari subdistrict. Criteria of respondents in the study were to village and village apparatus. We use questionnaire to collect data. We use multiple regression with SPSS program version 16.0 to analyze data. We find that quality of human resources and internal control system have a positive influence on the timeliness of village government financial reporting. On the other hand, utilization of information technology does not influence the timeliness of village government financial reporting. These imply that the quality of human resources and internal control system can speed up the preparation of village government financial reporting.

Does Diversity in The Boardroom Add Value to a Firm?

2018 ◽  
Vol 18 (5) ◽  
Keyword(s):  
Firm Performance ◽  
Panel Data ◽  
Firm Size ◽  
Significant Influence ◽  
Negative Influence ◽  
Positive Influence ◽  
Future Research ◽  
Board Composition ◽  
Board Diversity

This study examines whether board diversity affects firm performance. We investigate this study using panel data of a sample of S&P 500 firms during a 12 year period. After controlling for industry, firm size, and other board composition variables, we find that all three board diversity variables of interest – gender, ethnicity, and age have a significant influence on firm performance. While ethnicity and age have a positive influence on firm performance, it was found that gender has a negative influence. Implications for future research are discussed.

scholarly journals Analysis of Oil Palm Tree Recognition using Drone-Based Remote Sensing Images

2020 ◽  
Vol 596 ◽  
pp. 012070
Author(s):  
S A Hashim ◽  
S Daliman ◽  
I N Md Rodi ◽  
N Abd Aziz ◽  
N A Amaludin ◽  
...  
Keyword(s):  
Remote Sensing ◽  
Oil Palm ◽  
Palm Tree ◽  
Remote Sensing Images

QUANTIFICATION OF OIL PALM TREE LEAF PIGMENT (CHLOROPHYLL A) CONCENTRATION BASED ON THEIR AGE

2015 ◽  
Vol 75 (11) ◽  
Author(s):  
Norfazira Mustafa ◽  
Norsuzila Ya’acob ◽  
Zulkiflee Abd Latif ◽  
Azita Laily Yusof
Keyword(s):  
Chlorophyll A ◽  
Oil Palm ◽  
Nutrient Content ◽  
Mature Stage ◽  
Palm Tree ◽  
Tree Leaves ◽  
Chlorophyll A Concentration ◽  
Chlorophyll Pigments ◽  
Different Ages ◽  
Tree Leaf

The main pigments found in oil palm tree leaf are chlorophylls a, b, and c. Chlorophyll a converts light energy into chemical energy through photosynthesis process. The content of chlorophyll pigments varies by their ages. The aim of this research was to determine the concentration in chlorophyll a in different ages. This study is significant in oil palm fertilization for monitoring oil palm nutrient content (NPK). Chlorophyll measurement was done by extracting using methanol solvent and concentration measurement using spectrophotometric method in order to quantify chlorophyll a concentration based on their ages. 6 samples of oil palm tree leaves, collected from 2 different ages, were analyzed. The observed values were determined based on the absorbance at wavelength (670nm) and were calculated for concentrations value based on to the Lambert-Beer law Equation. It showed that the chlorophyll a concentrations at the age of mature stage had been higher than those at the old stage. The results depicted that the chlorophyll a concentration values at the mature stage were 0.33mg/ml, 0.32mg/ml, and 0.18mg/ml, while at the old stage were 0.22 mg/ml, 0.18mg/ml, and 0.06mg/ml.

Utilization of oil palm ash as an reinforcing filler in natural rubber biocomposites

2017 ◽  
Author(s):  
Chutarat Malawet ◽  
Methakarn Jarnthong ◽  
Punyanich Intharapat ◽  
Lusheng Liao ◽  
Fuquan Zhang ◽  
...  
Keyword(s):  
Natural Rubber ◽  
Oil Palm ◽  
Oil Palm Ash ◽  
Reinforcing Filler

scholarly journals Pengaruh Strategi Bisnis Terhadap Sistem Pengendalian Manajemen – Studi pada BUMN Kategori Industri Strategis di Indonesia

2017 ◽  
Vol 4 (1) ◽  
pp. 113-124
Author(s):  
Karsam Karsam
Keyword(s):  
Control Systems ◽  
Internal Control ◽  
Business Strategy ◽  
Structural Equation ◽  
Control Unit ◽  
Management Control ◽  
Management Control System ◽  
Equation Modelling ◽  
The Board Of Directors ◽  
Survey Results

The objective of this study is to investigate the influence of business strategy for management control system. The study was carried out on twelve state-owned enterprises strategic industries (BUMNIS) in Indonesia between 2015 and 2016. The studied BUMNIS were selected based on criteria. The data was collected from questionaires that filled by top managements, the board of directors and internal control unit staff. In total, there were sixty respondents and 100% respondent rate. Structural Equation Modelling (SEM) with PLS approach was used to analysis the survey results. This study demonstrates that business strategy has an impact on management control systems of studied BUMNIS.

scholarly journals The Influence of Auditor Professionalism and Auditor's Competency on Audit Quality

2020 ◽  
Vol 4 (3) ◽  
pp. 460-464
Author(s):  
Widyanah Widyanah
Keyword(s):  
Data Collection ◽  
Direct Observation ◽  
Internal Control ◽  
Audit Quality ◽  
Control Unit ◽  
Quantitative Approach ◽  
Primary Data ◽  
Savings And Loans ◽  
Verification Method ◽  
Descriptive Method

This research was carried out on Nasari Savings and Loans (KSP). The main objective of this research is to find out the influence of professionalism and auditor competence on audit quality on KSP Nasari. The method used in this research is descriptive method and verification method using a quantitative approach. The data used in this study is primary data. Data collection is done by direct observation, interviews, questionnaires and literature which is done by reading and studying books related to the problem. The population used for this study was 40 people, they consisted of Internal Control Unit (SPI) on KSP Nasari. The results of this study are professionalism and auditor competence positively and significantly affect audit quality.           

scholarly journals Implications of ownership identity and insider’s supremacy on the economic performance of the listed companies

2014 ◽  
Vol 11 (4) ◽  
pp. 399-411
Author(s):  
Qaiser Rafique Yasser ◽  
Abdullah Al-Mamun
Keyword(s):  
Firm Performance ◽  
Emerging Market ◽  
Research Question ◽  
Positive Influence ◽  
Theoretic Approach ◽  
Main Research ◽  
The Government ◽  
High Level ◽  
The Impact ◽  
The Relationship

We adopt a multi-theoretic approach to investigate a previously unexplored phenomenon in extant literature, namely the differential impact of ownership identity and director dominate shareholding on the performance of emerging market firms. The main research question addressed is, whether the impact of this relationship is conditional on the identity of the block investor. First, the relationship between overall block ownership and firm performance is tested by employing multiple regressions on 500 firm-year observations for the period from 2007 to 2011. Then, the block ownership is classified as the state, individuals, insiders, financial institutions, corporate and foreign investors and the influence of these identities on firm performance is examined. It was found that only the ownership categories such as the government, institutions and foreign ownership have positive influence on the firm performance. The results also indicate that high level of insider ownership also negatively associated with the firm performance. The main contribution of this paper is the examination of the relationship between block ownership and firm performance from the perspective of the identity of investors

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