scholarly journals ANALISIS PEMANTAUAN PENGENDALIAN INTERNAL ATAS PELAKSANAAN PEMERIKSAAN PAJAK DI KPP PRATAMA PADANG SATU

2019 ◽  
Author(s):  
tuti kelana sembiring
Keyword(s):  
Internal Control ◽  
Tax Compliance ◽  
Wilcoxon Test ◽  
Primary Control ◽  
Control Activity ◽  
Processing Data ◽  
Standard Operating ◽  
Before And After ◽  
Tax Audit ◽  
Sample Testing

This study is aimed to determine the procedures for monitoring the internal control over the implementation of a tax audit in the Padang Satu Small Taxpayer Office conducted by the Internal Compliance Unit (ICU) and to see the changes or differences in the level of compliance on the implementation of a tax audit ( special inspection ) in the Padang Satu Small Taxpayer Office before and afther the establishment of the Internal Compliance Unit ( ICU ). Sample testing was the tax audit report ( LHP ) on examination of specific criteria Padang Satu Small Taxpayer Office, published from 2011 to 2013. Data were analyzed by using flowchart technique to determine the procedures and internal control monitoring SOP. Processing data used the Wilcoxon test on the percentage of the level of compliance before and after the CIU formed which was obtained from testing checklists primary control ( DUPU ). The results shown that the internal monitoring control activity which was conducted by the ICU appropriate with SOP number KPP050-0037 and there were significant differences between the level of tax compliance inspection before and after the ICU was farmed. Changes towards the positive were on 10 indicators of primary control that have been implemented by the ICU from 2013 unti 2015 can ensure that functional tax impectors in conducting tax audits in accordance with the rules and standard operating procedures that apply.

scholarly journals ANALISIS PROSEDUR ADMINISTRASI PENJUALAN TUNAI DAN KREDIT PADA PT SUN STAR MOTOR MALANG GUNA MENINGKATKAN PENGENDALIAN INTERN

2020 ◽  
Vol 13 (2) ◽  
pp. 184
Author(s):  
Shinta Maharani Trivena ◽  
Rena Feri Wijayanti ◽  
Tri Yulistyawati Evelina
Keyword(s):  
Data Analysis ◽  
Data Processing ◽  
Internal Control ◽  
Descriptive Study ◽  
Qualitative Approach ◽  
Standard Operating Procedures ◽  
Analysis Techniques ◽  
Processing Data ◽  
Standard Operating

The purpose of this study was to determine the application of cash and credit sales administration at PT Sun Star Motor Malang in accordance with the existing Standard Operating Procedures. This type of research used in this study is a descriptive study with a qualitative approach. Data analysis techniques by finding and finding data, eliminating or reducing data, processing data, analyzing data, making conclusions and suggestions. The result is that the application of cash sales administration procedures at PT Sun Star Motor Malang is sometimes not in accordance with existing procedures. This is due to the accumulation of tasks performed by sales because of the quite important role of sales for consumers. If it is related to internal control, sales should not be able to accept cash because every sales transaction related to receiving cash is held by the cashier. Every receipt of money, both cash and non-cash from the buyer, will be made proof of receipt, for example receipts

IMPLEMENTASI SISTEM PENGENDALIAN INTERNAL PADA PERUSAHAAN JASA

2019 ◽  
Vol 2 (2) ◽  
pp. 110
Author(s):  
Wahyu Wahyu Wahyu ◽  
Marliyati Marliyati Marliyati ◽  
I. Nyoman Romangsi
Keyword(s):  
Risk Assessment ◽  
Operating Procedure ◽  
Internal Control ◽  
Standard Operating Procedure ◽  
Control Environment ◽  
Service Company ◽  
Standard Operating ◽  
Information And Communication

The aim of this article is to analyze internal control in service company. The analyze used the components of internal control according to COSO: control environment, risk assessment, control activities, information and communication, monitoring. Analysis of internal control used the data obtained through observation, questionnaires, interview, and documentary. Based on this analysis results can be concluded, that the dual positions refer with company SOP (Standard Operating Procedure). Separation of task does not work because that the dual positions. Therefore, the component of control activities applied at company is not in accordance with the component of control activities according to COSO. Nonconformity components still results in very effective internal control because the purpose of the internal control still remains to be achieved even though there are components that are not in accordance with the internal control components according to COSO.

EFEKTIVITAS BOOKLET TERHADAP PENGETAHUAN DAN SIKAP PEMELIHARAAN KESEHATAN GIGI MULUT PADA IBU HAMIL

2019 ◽  
Vol 4 (1) ◽  
pp. 66
Author(s):  
Rahmaini Fitri
Keyword(s):  
Oral Health ◽  
Pregnant Women ◽  
The Body ◽  
Wilcoxon Test ◽  
Percentage Increase ◽  
Oral Diseases ◽  
Health Maintenance ◽  
Knowledge And Attitudes ◽  
Before And After ◽  
Knowledge And Attitude

Pregnancy causes physiological changes in the body and as well as in the oral cavity. Dental and oral diseases associated with pregnancy that is, gingivitis, periodontitis and pregnancy granuloma. Mouth dental disease during pregnancy is not only influenced by the pregnancy itself but rather the lack of knowledge about dental and oral health maintenance. Efforts to improve the knowledge of pregnant women about oral health is done by providing information, information necessary for health education media. In this case the media is created and used to improve the knowledge of pregnant women is the booklet. This study aimed to analyze the differences in knowledge and attitudes before and after maintenance booklet oral health in pregnant women. This study is a quasi experiment with one group pre  and post test design. The sample is the first trimester pregnant women who come to the health center in Sentosa Baru Medan as many as 34 people. Analysis of the data  forcompare the average difference in scores of knowledge and attitudes before and after the intervention used the Wilcoxon test. The results showed there is an increased knowledge and attitude maintenance of oral health in pregnant women after being given a booklet with a value of p < 0.001, a percentage increase of 30% knowledge and attitudes percentage of 37%. The conclusions of this study is increased knowledge and attitude maintenance of oral health in pregnant women after being given a booklet.

Pengaruh Self Help Group Terhadap Kemampuan Keluarga Dalam Merawat Klien Skizofrenia Di Poli Jiwa Puskesmas Kalitidu

2020 ◽  
Vol 10 (2) ◽  
Author(s):  
Yusuf Efendi ◽  
Errix Kristian Julianto
Keyword(s):  
Mental Disorders ◽  
Group Intervention ◽  
Family Members ◽  
Wilcoxon Test ◽  
Sign Test ◽  
Significance Level ◽  
Self Help ◽  
Before And After ◽  
Self Help Groups ◽  
Self Help Group

ABSTRAKDiera perkembangan jaman saat ini, beberapa keluarga dihadapkan dengan permasalahna tentang adanya angggota keluarga yeng mengaami gangguan jiwa, tak jarang keluarga tidak mengetahui bagaimana merawat angota keluarga dengan gangguan jiwa. Self help group pada keluarga dengan gangguan jiwa perlu dilakukan untuk membantu keluarga mengatasi permasalahannya yang diselesaikan bersama dalam kelompok. Manfaat yang didapatkan pada terapi ini adalah terdapatnya peningkatan pengetahuan keluarga tentang Skizofrenia. Peningkatan pengetahuan ini akan berdampak terhadap kemampuan keluarga dalam merawat klien Skizofrenia..Desain penelitian ini menggunakan desain pre eksperimental dengan rancangan one group pre-posttest design. Sampel pada penelitian ini adalah keluarga penderita Skizofrenia di PKU Jiwa Kalitidu yang berjumlah 32. . Data dikumpulkan menggunakan kuesioner kemudian dianalisis dengan menggunakan uji Wolcoxon sign dengan tingkat kemaknaan 0,05. Hasil penelitian menunjukkan bahwa kondisi responden sebelum dan sesudah dilakukan intervensi dengan self help group pada kemampuan merawat dengan  nilai uji wilcoxon sebesar 0,001 yang berarti ada pengaruh dari intervensi self help group dengan merawat keluarga dengan gangguan jiwa. Kata Kunci       : Self Help Group, Kemampuan Merawat, Skizofrenia   ABSTRACT. In the current era of development, some families are faced with problems about family members who suffer from mental disorders, often families do not know how to care for family members with mental disorders. Self help groups for families with mental disorders need to be done to help families overcome the problems that are solved together in a group. The benefit of this therapy is that there is an increase in family knowledge about Schizophrenia. This increase in knowledge will have an impact on the ability of families to care for Schizophrenia clients.The design of this study used a pre-experimental design with one group pre-posttest design. The sample in this study was the families of Schizophrenics in  Kalitidu public helath centre, amounting to 32.. Data were collected using a questionnaire and then analyzed using the Wolcoxon sign test with a significance level of 0.05.The results showed that the condition of the respondents before and after the intervention with self help group on the ability to care for Wilcoxon test value of 0.001, which means there is an influence of self help group intervention by caring for families with mental disorders. Keywords: Self Help Group, Caring Ability, Schizophrenia

Real Earnings Management before and after Reporting SOX 404 Material Weaknesses

2015 ◽  
Vol 30 (1) ◽  
pp. 119-141 ◽  
Author(s):  
Tuukka Järvinen ◽  
Emma-Riikka Myllymäki
Keyword(s):  
Earnings Management ◽  
Internal Control ◽  
Internal Controls ◽  
Real Earnings Management ◽  
Public Disclosure ◽  
High Quality ◽  
The Public ◽  
Material Weaknesses ◽  
Internal Control System ◽  
Before And After

SYNOPSIS The purpose of this study is to investigate whether SOX Section 404 material weaknesses manifest in real earnings management behavior. The empirical findings indicate that, compared to companies with effective internal controls, companies with existing material weaknesses in their internal controls engage in more manipulation of real activities (particularly inventory overproduction). This implies that the weak commitment by management to provide effective internal control system and high-quality financial information relates to a tendency to use real earnings management methods. Moreover, we find evidence suggesting that companies employ real earnings management (overproduction and reduction of discretionary expenses) after disclosing previous year's material weaknesses. We conjecture that the public disclosure of material weaknesses induces management to strive to mitigate the expected negative reactions of stakeholders to the disclosure by engaging in real earnings management, which is not easily detected or constrained by outsiders. Overall, this study suggests that material weaknesses in internal controls signal an environment where management is more inclined to employ real earnings management.

External Auditors' Involvement in the Internal Audit Function's Work Plan and Subsequent Reliance Before and After a Negative Audit Discovery

2016 ◽  
Vol 35 (4) ◽  
pp. 159-173 ◽  
Author(s):  
Byron J. Pike ◽  
Lawrence Chui ◽  
Kasey A. Martin ◽  
Renee M. Olvera
Keyword(s):  
Internal Control ◽  
Internal Audit ◽  
Internal Controls ◽  
Professional Standards ◽  
Data Availability ◽  
Internal Auditors ◽  
External Auditors ◽  
Internal Audit Function ◽  
Anchoring Bias ◽  
Before And After

SUMMARY To reduce redundancies and increase efficiency in the evaluation of internal controls (PCAOB 2007, 402–403), professional standards encourage coordination between external auditors and their clients' internal audit function (IAF). Recent surveys of internal auditors find that a component of this coordination is external auditors' involvement in developing the IAF's audit plans. Nevertheless, it is not known how such involvement affects external auditors' reliance on the internal control test work of the IAF, either before or after a negative audit discovery. Based on an experiment with 107 experienced auditors, we find that external auditors involved in the development of the IAF's audit plan perceive the IAF as more objective and that both objectivity and involvement contribute to these auditors' placing more reliance on the IAF as compared to external auditors with no involvement. This initial reliance results in the involved auditors' proposing reductions to the audit budget and re-performing less of the IAF's work. Consistent with an anchoring bias, we find that involvement leads to external auditors' continuing to place greater reliance on the IAF's work, even after they become aware of a negative audit discovery that should not have occurred had the client's controls been effective. Data Availability: Data are available from the authors on request.

Moderating role of patriotism on sales tax compliance among Jordanian SMEs

2020 ◽  
Vol 13 (3) ◽  
pp. 389-415 ◽  
Author(s):  
Ahmad Farhan Alshira'h ◽  
Hijattulah Abdul-Jabbar
Keyword(s):  
Tax Compliance ◽  
Arab Countries ◽  
Moderating Effect ◽  
Theory And Practice ◽  
Sales Tax ◽  
Deterrence Theory ◽  
Content Type ◽  
Tax Rate ◽  
Tax Audit ◽  
The Impact

Purpose The purpose of this paper is to investigate the impact of tax audit, tax rate and tax penalty on sales tax compliance and examine the moderating effect of patriotism on the associations between tax audit, tax rate and tax penalty with sales tax compliance among Jordanian manufacturing small- and medium-sized enterprises (SMEs). Design/methodology/approach In this study, 660 questionnaires were distributed by using systematic random sampling to manufacturing SMEs in Jordan, after which a total of 385 useable questionnaires were deemed suitable for analysis. Partial least squares structural equation modelling (PLS-SEM) was used to validate the measurement model and structural model and the predictive relevance of the study’s model. Findings The findings showed that tax audit and tax penalty were positively associated with the level of sales tax compliance, whereas tax rate was insignificantly associated with sales tax compliance. They also demonstrated the moderating significant effect of patriotism on the relationship between tax penalty, tax audit and tax rate with sales tax compliance. Research limitations/implications Tax authorities and policymakers in developing majority societies in developing countries and in other Arab countries, especially in Jordan may use the results to focus their interest on the formulation of policies founded on the outcomes of the study to strengthen eligible SMEs to comply to further boost their sales collections. Originality/value This study extends the deterrence theory in the context of sales tax compliance by proposing the moderating effect of patriotism in the deterrence theory on sales tax compliance among SMEs. Moreover, the suitability for the use of PLS-SEM as a statistical tool in investigating the extended deterrence theory with patriotism as a moderating variable as well as its implications for theory and practice was also discussed.

Perbedaan Pengetahuan Remaja Putri Sebelum Dan Sesudah Diberikan Penyuluhan Tentang Fluor Albus Di SMP Negeri 3 Penebel

2019 ◽  
Vol 2 (1) ◽  
pp. 18-23
Author(s):  
Kadek Sri Ariyanti ◽  
Rini Winangsih ◽  
Desak Made Firsia Sastra Putri
Keyword(s):  
Reproductive Health ◽  
Adolescent Girls ◽  
Young Women ◽  
Random Sampling ◽  
Statistical Test ◽  
Wilcoxon Test ◽  
Average Score ◽  
Average Increase ◽  
Before And After ◽  
Test Result

Background and purpose: Adolescence is a period of transition from childhood to adulthood. The problems facing adolescents are often related to reproductive health, one of which is fluorine albus. Many teenagers do not care about the fluoride of albus despite the enormous impact on women's reproductive health. One reason is the lack of knowledge about fluorine albus. Based on KISARA data there are 90.91% of girls in Denpasar City do not know the cause of fluorine albus. The purpose of this study was to determine differences in knowledge of young women before and after being given counseling about fluor albus. Method: The research design used was pre-experimental with one group pretest posttest design using 70 respondents taken by stratified random sampling. The results showed that the average score of adolescent girls' knowledge about fluor albus before being given counseling was 11.56 and after counseling was 14.23. There was an average increase in knowledge of 2.67. Results: Statistical test result using wilcoxon test get value p = 0.000 so that hypothesis accepted. Conculusion: It can be concluded that there is difference of adolescent knowledge about fluorine albus before and after given counseling.

The Effect of Breastfeeding Calendar Training on Knowledge and Attitudes of Mothers in Exclusive Breastfeeding

2021 ◽  
Vol 10 (1) ◽  
pp. 80-87
Author(s):  
Ari Indra Susanti ◽  
Aminarista Aminarista ◽  
Neneng Martini ◽  
Nur Rahmah ◽  
Sri Astuti
Keyword(s):  
Exclusive Breastfeeding ◽  
Health Workers ◽  
Sampling Technique ◽  
Wilcoxon Test ◽  
Test Design ◽  
Knowledge And Attitudes ◽  
Lactating Mothers ◽  
Before And After ◽  
Post Test ◽  
Quasi Experimental

Background: Lactating mothers were successful in giving exclusive breastfeeding as much as 42% based on SDKI (Survei Demografi Kesehatan Indonesia) in 2012. This is depend on the support of husbands and families as well as health workers. Thus, the husband or family should remind and motivate mothers as well as monitor the breastfeeding activity every day for 6 months using breastfeeding calendar.Objectives: This study aimed to determine the increase in knowledge and attitudes of mothers in providing exclusive breastfeeding after the exclusive breastfeeding calendar training.Materials and Methods: The research design used a quasi-experimental one group pre-test post-test design. This research was conducted on mothers who had babies (age 0-12 months) in Pasawahan Village and Pasawahan Kidul Village, Pasawahan District, Purwakarta Regency in April to November 2018, with 96 respondents. The sampling technique was conducted by purposive sampling. Data were collected by giving questionnaires to respondents, before and after the breastfeeding calendar training were given. The Wilcoxon test was used for the analysis of the data in this study.Results: The results showed that there were differences in the knowledge of mothers before and after training on breastfeeding calendar (p <0,000) and there were differences in the attitudes of mothers before and after the training on breastfeeding calendar (p <0,000).Conclusions: There was an increase in knowledge and changes in the attitude of mothers towards exclusive breastfeeding after being given the breastfeeding Calendar training. Therefore, suggestions for health workers, especially midwives and nutrition workers, can use the breastfeeding calendar as an educational medium to increase husband and family support in exclusive breastfeeding.

HOLY QURAN RECITATION OF SURAH AL-MULK AND AL-HASYR ON DECREASING ANXIETY IN MEDICAL STUDENTS

2021 ◽  
Vol 2 (1) ◽  
pp. 7-14
Author(s):  
Kaima Ishmata ◽  
Indri Seta Septadina ◽  
Bintang Arryotantri
Keyword(s):  
Medical Students ◽  
Sampling Technique ◽  
Simple Random Sampling ◽  
Complementary Therapy ◽  
Wilcoxon Test ◽  
Primary Data ◽  
Beck Anxiety Inventory ◽  
Cross Sectional ◽  
Before And After ◽  
Quasi Experimental

Anxiety is a feeling of discomfort, worry about something unclear and accompanied by autonomic symptoms. Murottal Al-Quran therapy is a complementary therapy with the most widely used Al-Qur'an media. This study aims to analyze the effect of the murottal Al-Qur'an Surah Al-Mulk and Al-Hasyr on the anxiety of medical students of Universitas Sriwijaya. This research is a quasi-experimental study with a cross-sectional approach with one group pre-post test design which was conducted from July to December 2020 at homes through Zoom meeting application. Sampling using simple random sampling technique. Data in the form of primary data using the Beck Anxiety Inventory (BAI) questionnaire.Primary data were collected using the Beck Anxiety Inventory (BAI) questionnaire before and after receiving the Murottal Al-Qur'an Surah Al-Mulk and Al-Hasyr for 7 consecutive days. The Shapiro-Wilk normality test was performed on the data, then analyzed with Paired t-test or Wilcoxon test using SPSS device. The Wilcoxon test results showed significant results of murottal Al-Qur'an Surah Al-Mulk and Al-Hasyr on anxiety (p = 0.000) in medical students. There is an effect of murottal Al-Qur’an surah Al-Mulk and Al-Hasyr on anxiety among medical students of Universitas Sriwijaya.

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