Pengaruh Manajemen Aset Terhadap Tingkat Optimalitas Aset Tetap (Tanah) Pemerintah Provinsi Jambi

The purpose of this study was to analyze the effect of fixed asset management (land) belonging to the Jambi Provincial Government. A total of 46 sample respondents were taken in this study using purposive sampling method. Asset inventory, asset legal audit, asset valuation, and asset monitoring and control are the variables used in this study. From the results of the analysis using the Multiple Linear Regression test tool, it shows the results of an individual test that it is proven that asset inventory has a positive and significant effect on the optimality of fixed assets (land) which means that it matches the hypothesis, but individually legal audits of asset valuation, as well as asset monitoring and control not proven to have a positive and significant effect on the level of optimality of fixed assets (land) which means that it is not in accordance with the hypothesis, while the results simultaneously show that the four variables, namely asset inventory, asset legal audit, asset valuation, and asset monitoring and control, have a significant and positive effect. to the optimal level of fixed assets (land), the results are proven by the value of F-count > F-table.

THE REMOTE AND AGILE AUDITING: A FRAUD PREVENTION EFFORT TO NAVIGATE THE AUDIT PROCESS IN THE COVID-19 PANDEMIC

This research aims to identify and navigate how auditors are able to find solutions to various obstacles that occurred in the audit process during the Covid-19 pandemic. This study uses a qualitative (non-positivistic) approach with this type of research focusing on systematic exploratory research of a pandemic covid-19 phenomenon and using descriptive analysis techniques and anticipatory condensation data from remote and agility audits. The method of data collection is carried out by interviews, observations and documentation with purposive sampling as a method of selecting research sources. Source triangulation and triangulation techniques are selected by researchers to ensure the validity of the data. The research sources are external and internal auditors from KAP leading in Indonesia and are foreign affiliated audit firm and internal auditors from companies that implement internal control of 5 people. The result of this study is that remote audit and agility audit can be used as a solution to navigate problems in carrying out the audit process and business disruption in the time of the covid-19 pandemic crisis. Remote Audit and Agility audit is an alternative way that can be used as a reference in conducting the audit process during the Covid-19 pandemic to still be able to realize Good corporate governance (GCG) and can quickly detect fraud. Real contributions that can be utilized by auditors are helping auditors find solutions in solving problems such as supervision in the form of asset misappropriation cases ranging from cash theft, misappropriation of cash receipts, fraud during disbursement, misuse of company asset inventory. and theoretical contributions to strengthen and enrich fraud pentagon theory, in addition, this research can also formulate a framework to realize Good corporate governance (GCG) and post crisis such as COVID-19.

The Influence of Funders and Resources

Generally, goal-directed networks are a more, not less, expensive way to coordinate organizational activity. This chapter describes the different types of resources typically required to achieve social impact, including financial resources, human resources, technology, and time. It describes the unique challenges in managing network resources, including when networks compete with their partners for resources and the significant time that networks require to achieve social impact. It includes recommendations for networks that lack the resources they need to make a social impact and funders that wish to forge a path for social impact. Throughout the chapter, case illustrations are used to describe both the types of resources networks require and the varied ways that they secure and manage those resources. It also includes recommendations for fiscal sponsorship and explains how to conduct a community asset inventory.

The Enactment and Critique of International Accounting Standard Two

Harmonising the International Accounting Standards/International Financial Reporting Standards (IAS/IFRS) globally has been the objective of national boards that seek to eliminate existing differences. The harmonisation project has been substantially efficient in realising the IFRS in emerging economies. However, concerning the international accounting standard two, the existence of different inventory valuation methods in literature is one of the dilemmas confronting the application of IAS 2 in many nations globally. This study through a comprehensive literature review discusses and present a critique on the international accounting standard two to afford insight that will be beneficial to both scholar and standard setters. The findings reveal a formidable contribution of the current asset inventory on companies and compliance levels in South Africa. Furthermore, these findings supplement prevailing body knowledge on IAS two and the value relevance of accounting inventories. Highlighting key critiques on the IAS 2 prescriptions and application internationally and also revealing the standards own crucial flaws and strengths and on companies. Received: 6 May 2021 / Accepted: 23 August 2021 / Published: 5 November 2021

Efisiensi Kinerja Rantai Pasok Beras Organik “Beras Raos”

Dewasa ini masyarakat mulai sadar akan pentingnya pangan yang sehat, seperti beras organik. Hanya saja secara ekonomi sektor pertanian beras masih menghadapi berbagai persoalan, salah satunya harga jual di tingkat petani yang masih tergolong rendah, hal tersebut dikarenakan rantai pasok yang masih panjang juga sistem rantai pasok yang kurang optimal. Tujuan dari penelitian ini adalah menganalisis efisiensi kinerja rantai pasok beras organik “Beras Raos”. Metode penelitian yang digunakan adalah metode survei, dengan responden petani, kelompok tani Sari Alam, dan retailer yang ditentukan menggunakan purposive sampling dan snowball sampling. Analisis data menggunakan analisis deskriptif dengan pendekatan kuantitatif, dan aspek-aspek analisis efisiensi pemasaran (margin pemasaran dan farmer’s share) dan efisiensi pengelolaan asset (inventory turnover, inventory days of supply, dan cash to cash cycle time). Hasil analisis efisiensi kinerja rantai pasok tersebut menunjukkan belum efisien sepenuhnya, seperti dalam hal: nilai farmer’s share yang masih < 70%, yakni hanya mencapai 41,8% dan nilai cash to cash cycle time yang mencapai 37 hari untuk mengubah persediaan beras organik menjadi uang, dimana rentang waktu 37 hari tersebut masih tergolong cukup lama.

ANALISIS PEMANFAATAN PLATFORM E-LEARNING MENGGUNAKAN FRAMEWORK COBIT 5 PADA DOMAIN DSS

This study aims to determine the level of capability of using E-Learning at Universal University. In this study, the measurement of capability level uses the COBIT 5 framework which is devoted to the DSS05 (Manage Security Services) process. The data from this study were obtained from observations and interviews. The results show that the capability level in the DSS05 (Manage Security Services) process reached level 1 with a rating level of Largely achieved (57.8%). After knowing the level of capability at the E-Learning level,recommendations for improvement are made based on the acquisition of each value. The recommendations for improvement are the creation of SOPs related to E-Learning security at Universal University, the establishment of information technology asset inventory management, and the procurement of intrusion detection tools.

PELAKSANAAN INVENTARISASI ASET DAERAH DI PROVINSI RIAU (Studi kasus di Badan Pengelola Keuangan dan Aset Daerah Provinsi Riau)

this study aims to determine how the implementation is inventory of regional assets in the regional financial and asset management agency of Riau province, and to find out what are the obstacles in the implementation of the asset inventory, The theory used in this study was the Asset Inventory by Sugiama in Muthiah Sangadji using 3 indicators (Data Collection, Recording, and Reporting). To be able to answer these problems the researcher used a qualitative method with a descriptive approach / in this qualitative research the writer used data collection techniques in the form of observation, Interviews and documentation then analyzed based on the research problem. The results of this study indicate that the implementation of the Regional Asset Inventory at the Regional Financial and Asset Management Agency of Riau Province, Seen from the 3 indicators (Data Collection, Recording and Reporting) has not been carried out properly because there are still deficiencies in controlling activities such as the implementation of the merging of inventory cards and there are still delays in making report. The constraints in this study are the lack of human resources, The method of data collection of assets is not optimal, and not yet orderly in administration.

PELAKSANAAN INVENTARISASI ASET DAERAH DI PROVINSI RIAU (Studi kasus di Badan Pengelola Keuangan dan Aset Daerah Provinsi Riau)

this study aims to determine how the implementation is an inventory of regional assets in the regional financial and asset management agency of Riau province, and to find out what are obstacles in the implementation of the asset inventory, The theory used in this study was the Asset Inventory by Sugiyama in Muthiah Sangadji using 3 indicators (Data Collection, Recording, and Reporting). To be able to answer these problems the researcher used a qualitative method with a descriptive approach / in this qualitative research the writer used data collection techniques in the form of observation, Interviews and documentation then analyzed based on the research problem. The results of this study indicate that the implementation of the Regional Asset Inventory at the Regional Financial and Asset Management Agency of Riau Province, Seen from the 3 indicators (Data Collection, Recording and Reporting) has not been carried out properly because there are still deficiencies in controlling activities such as the implementation of the merging of inventory cards and there are still delays in making a report. The constraints in this study are the lack of human resources, The method of data collection of assets is not optimal, and not yet orderly in administration.

Pengaruh Current Ratio, Inventory Turnover dan Debt to Equity terhadap Return on Asset

This study aims to determine the effect of Current Ratio, Inventory Turnover and Debt to Equity on Return on Asset Practice in Property and Real Estate companies listed on the Indonesia Stock Exchange period 2017-2019. The research method used in this study is a quantitative method. The data used are secondary data in the form of financial statements and annual reports. The sampling technique in this study was purposive sampling method in which sample selection was based on certain criteria. The study population used was 64, the research sample of 24 companies. The analysis technique in this study uses multiple linear regression analysis. The analysis shows that Current Ratio do not affect the Return on Asset, Inventory Turnover do not affect the Return on Asset and Debt to Equity do not affect the Return on Asset.

Pengaruh inventarisasi aset, penggunaan aset, pengamanan dan pemeliharaan aset terhadap optimalisasi aset tetap tanah pada pemerintah Kabupaten Malang

In the era of national transformation and regional autonomy, there have been many breakthroughs in the management of land fixed assets, but many financial problems and land assets have not been implemented optimally, effectively and efficiently in their management. This study was used to analyze the effect of asset management on the optimization of fixed land assets in Malang Regency Government. The independent variables used in this study were asset inventory, asset use, asset security, and maintenance, while the dependent variable used asset utilization and asset optimization with a sample of 62 respondents. This type of research is quantitative using multiple regression analysis and path analysis method. The results showed that there was an indirect effect of asset inventory, asset use, and asset security and maintenance on asset optimization through asset utilization where security and asset maintenance had a significant and positive effect, while asset inventory and asset use had no effect on asset optimization. The direct effect of asset inventory, asset use, asset security, and maintenance on asset optimization shows that asset inventory and asset security have a significant and positive effect on asset optimization, while asset use has no effect on asset optimization. In addition, asset utilization has a significant and positive effect on asset optimization.