Kesiapan dan Keberhasilan Pemerintah Daerah dalam Rangka Reformasi Akuntansi dan Penerapan PP No. 71 Tahun 2010: Berdasarkan Tinjauan Literatur

Reformasi akuntansi di Indonesia yaitu pemerintah melakukan banyak perubahan dibidang keuangan dengan memunculkan tiga paket Undang-undang yang telah menjadi dasar pengelolaan keuangan negara sudah mencapai satu dekade. Kemudian pemerintah mengeluarkan Kembali PP No. 71 Tahun 2010 yang mengatur mengenai standar akuntansi keuangan pemerintahan atau yang sering disebut SAP. Perubahan in tidak mudah dilaksanakan secara cepat butuh persiapan dan pemahaman yang baik sebelum dapat mengimplementasikan agar pemerintah dapat menghasilkan laporan keuangan yang transparan, berkualitas, dan akuntabel. Dengan menggunakan pendekatan tinjauan literatur, penelitian ini bertujuan untuk mengetahui apa saja faktor yang mempengaruhi kesiapan dan keberhasilan penerapan sistem akuntansi pemerintahan yang baru ini. Sumber daya manusia, perangkat pendukung, serta komitmen organisasi dinyatakan berpengaruh positif dan memiliki peranan besar terhadap penerapan standar akuntansi pemerintahan akuntansi berbasis akrual walaupun masih memiliki keterbatasan pemahaman maupun kesiapan.

Analisa Dampak Covid-19 terhadap Kinerja Keuangan Perusahaan Pembiayaan di Indonesia

The financing industry in Indonesia faces significant challenges due to the Covid-19 pandemic. The amount of financing channeled to the public and debtors’ ability to pay decreases. The purpose of this study is to analyze the impact of Covid-19 on the financial performance of finance companies by analyzing financial ratios, namely the Financing to Deposit Ratio (FDR), NPF (NonPerforming Financing (NPF) Return on Assets (ROA) and Return on Equity (ROE). This study applies a quantitative approach because the data collected are numbers. The data used are secondary data in the form of finance company statistics published by the Financial Services Authority (OJK), within the period of 9 months before (June 2019 - February 2020) and 9 months after (April 2020 - December 2020) the announcement of the first Covid-19 case in Indonesia on March 2nd, 2020. The test is conducted using th Paired Sample T-Test. The results of the data processing display that there are differences in the financial performance of finance companies in Indonesia before and after the Covid-19 which can be seen from the results of the Table of Paired Sample T-Test for the ratio of FDR, NPF, ROA, and ROE. Keywords : Financial performance, FDR, NPF, ROA, ROE

Merdeka Belajar Kampus Merdeka terhadap Perubahan Paradigma Pembelajaran pada Pendidikan Tinggi: Sebuah Tinjauan Literatur

Abstrak Merdeka Belajar-Kampus Merdeka adalah kebijakan Menteri Pendidikan dan Kebudayaan yang bertujuan mendorong mahasiswa agar menguasai berbagai keilmuan untuk memasuki dunia kerja. Kebijakan Merdeka Belajar-Kampus Merdeka sesuai dengan Permendikbud Nomor 3 Tahun 2020 tentang Standar Nasional Pendidikan Tinggi. Penelitian ini menggunakan metode tinjauan literatur review yang memungkinkan dapat memberikan penelitian lainnya yang diperoleh dari bahan acuan untuk dijadikan landasan kegiatan penelitian terhadap perubahan paradigma pembelajaran pada pendidikan tinggi. Data yang diambil dalam penelitian ini melalui pencarian dari beberapa artikel-artikel yang terkait dengan kebijakan Menteri Pendidikan dan Kebudayaan yang bertujuan memberikan kesempatan bagi mahasiswa untuk melaksanakan kegiatan pembelajaran dalam program studi lain pada perguruan tinggi yang berbeda dengan proses pembelajaran yang melalui media tatap muka mapun secara jaringan (daring). Tujuan penelitian ini sesuai dalam PERMENDIKBUD No. 3 Tahun 2020 tentang standar nasional pendidikan tinggi. Program ini untuk mendorong mahasiswa agar bisa menguasai beragam kompetensi dan program ini diharapkan agar mahasiswa mampu meningkatkan kompetensi lulusan baik softskill maupun hardskill untuk siap dengan kebutuhan zaman dan menyiapkan lulusan yang unggul, bermoral dan beretika.

Kinerja Keuangan terhadap Profitabilitas pada Perusahaan Pertambangan di Bursa Efek Indonesia

This study uses panel data, using multiple linear regression for statistical data processing. This study aims to analyze the effect of Working Capital Turnover (X1), Firm Size (X2), Liquidity (X3), Leverage (X4) on profitability (Y) in mining companies on the Indonesia Stock Exchange (BEI) 2015-2019. Statistical calculations produce a regression equation Y = -0.006571 + 0.000812X1 - 0.000143X2 + 0.036545X3 - 0.011253X4 + e. This study concludes first, Working Capital Turnover does not have a significant positive effect on profitability. Second, Firm Size does not have a significant negative effect on profitability. Third, liquidity has a significant positive effect on profitability. Fourth, Leverage does not have a significant positive effect on profitability of mining companies on the Indonesia Stock Exchange (IDX). Fifth, Working Capital Turnover, Firm Size, Liquidity, Leverage together, positively and significantly affect profitability (Y) in mining companies on the Indonesia Stock Exchange (IDX). The researcher gives the first suggestion, mining companies listed on the Indonesia Stock Exchange must maintain the stability of their financial performance, if necessary, increase their working capital, firm size, liquidity and leverage in order to maintain and increase the company's profitability. Second, shareholders of Mining Companies listed on the Indonesia Stock Exchange do not immediately withdraw their shares when the share price drops, because it is hoped that stability will not take too long and working capital, firm size, liquidity and leverage will increase again so that they can increase the

Analisis Kepuasan dan Loyalitas Pelanggan Telepon Seluler dengan Citra Perusahaan dan Ekuitas Merek sebagai Variabel Eksogen

The purpose of this study was to determine whether the satisfaction and loyalty of cellular phone customers is influenced by corporate image and brand equity. The sample of this research is student cell phone users in Palembang City, amounting to 250 respondents. The sampling technique used was cluster random sampling. The statistical analysis technique used Structural Equation Modeling (SEM) with the help of LISREL software. The results showed that consumer satisfaction of cell phone users was significantly influenced by brand equity, while consumer loyalty of cellular phone users was influenced by corporate image and satisfaction. These results also indicate that satisfaction is an intervening variable for the relationship between brand equity and consumer loyalty, meaning that consumer loyalty can be built with brand equity through customer satisfaction. Better brand equity will increase customer satisfaction which in turn will increase consumer loyalty. Tujuan penelitian ini adalah untuk mengetahui apakah kepuasan dan loyalitas pelanggan telepon seluler dipengaruhi oleh citra perusahaan dan ekuitas merek. Sampel penelitian ini adalah mahasiswa pengguna telepon seluler di Kota Palembang yang berjumlah 250 responden. Teknik sampling yang digunakan adalah cluster random sampling. Teknik analisis statistik digunakan Structural Equation Modeling (SEM) dengan bantuan software LISREL. Hasil penelitian menunjukkan bahwa kepuasan konsumen pengguna telepon seluler secara signifikan dipengaruhi oleh ekuitas merek, sedangkan loyalitas konsumen pengguna telepon seluler dipengaruhi oleh citra perusahaan dan kepuasan. Hasil ini juga menunjukkan bahwa kepuasan menjadi variabel intervening bagi hubungan equitas merek denngan loyalitas konsumen, artinya bahwa loyalitas konsumen dapat dibangun dengan equitas merek melalui kepuasan konsumen. Equitas merek yang semakin baik akan meningkatkan kepuasan konsumen yang pada akhirnya akan meningkatkan loyalitas konsumen.

Pengaruh Pengendalian Audit Internal dan Independensi Auditor terhadap Pencegahan Kecurangan

The objective of the study is to determine whether internal audit control and auditor independence affect corruption prevention at PT. Bank Sumsel Babel, either partially or simultaneously, As well as to know what is the most influencial variable in preventing corruption. The study used a population with a total of 135 respondents. The data collection technique used was by distributing questionnaires and the data was processed by using SPSS version 20. The independent variables used in the study were internal audit control and auditor independence, while corruption prevention was the dependent variable. The results of the study indicate that partially, the variable of internal audit control and auditor independence have a significant effect to corruption prevention. The study explained that the independent variable has a significant effect towards the dependent variable. Penelitian ini bertujuan untuk mengetahui apakah pengendalian audit internal dan indenpendensi auditor berpengaruh terhadap pencegahan kecurangan pada PT. Bank Sumsel Babel, baik secara parsial maupun simultan. Serta mengetahui variabel manakah yang paling mempengaruhiterhadap pencegahan kecurangan. Penelitian ini menggunakan populasi dengan jumlah responden sebanyak 135 responden. Teknik pengumpulan data yang digunakan adalah menyebarkan kuesioner dan data diolah menggunakan SPSS versi 20 Variable independen yang digunakan dalam penelitian ini adalah pengendalian audit internal dan independensi auditor sementara pencegahan kecurangan sebagai variable dependen. Hasil penelitian ini menunjukkan bahwa secara parsial, variable pengendalian audit internal dan independensi auditor berpengaruh signifikan terhadap pencegahan kecurangan. Pada penelitian ini menjelaskan bahwa variable independen berpengaruh secara signifikan terhadap variable dependen.

Penilaian Persediaan Barang Dagang Berdasarkan SAK EMKM pada BUMDES Karya Maju Kecamatan Keluang Kabupaten Musi Banyuasin

The purpose of this study was to determine how the accounting treatment of inventory on the method of recording and assessing merchandise at Bumdes Karya Maju Kec. Kab. Musi Banyuasin with inventory observation periods in April and May 2020. In this study the researchers used a qualitative descriptive analysis method. The types of data used are primary and secondary. Where the primary data is in the form of interviews and field observations, while the secondary data is in the form of merchandise inventory data at Bumdes Karya Maju. Data collection methods used were interviews and field observations. The results showed that the method of recording and inventory of merchandise at Bumdes Karya Maju was not in accordance with SAK EMKM. Bumdes Karya Maju records merchandise inventory using an application called OMI, which has not applied any method in the application.

Pengaruh Disiplin Belajar dan Minat Siswa terhadap Hasil Belajar Pendidikan Agama Islam di SMA N 1 Panyabungan Selatan Kabupaten Mandailing Natal

This research in a type of quantitative research. The population in this study were all students of class X and XI in SMAN 1 Panyabungan Selatan amounting to 152 people. Sampling is done by sampling technique used is proportional stratified random sampling. The number of samples in this study were 60 students. The instrument used was a questionnaire. Data were analyzed using multiple linear regression analysis techniques.The findings of this study indicate that 1) The influence of learning discipline on student learning uotcomes in SMAN 1 Panyabungan Selatan. The value of regression coefficient is 25%. Positive coefficient means that there is a positive influence between learning discipline an student learning outcomes, the better the discipline of student learning, the better student learning uotcomes, 2) The influence of student learning interest on learning outcomes in SMAN 1 Panyabungan Selatan. Based on regression coefficient of 46% . Positive coefficient means that there is positive influence between learning interest an student learning outcomes, the better the discipline of student learning, the better student learning uotcomes, 3) The influence of learning discipline and student interest in learning outcomes of Islamic religious education in SMAN 1 Panyabungan Selatan. Learning discipline and interest in learning together have a positive and significant outcomes in SMAN 1 Panyabungan Selatan.

Pengaruh Kepemimpinan, Lingkungan Kerja Terhadap Semangat Kerja Yang Berdampak Pada Kinerja Pegawai Dinas Sosial Kota Palembang

This study aims to determine the effect of leadership, work environment on morale which has an impact on the performance of the Palembang City Social Service staff. The research approach is quantitative research with associative research type. The population of this study were 96 employees of the Palembang City Social Service. The sample of this research is calculated by using the Slovin formula, the error rate of 5%, the sample size is 77 employees as respondents. The analysis model used in this research is descriptive statistical analysis, inferential and path analysis. This study aims to answer all problem formulations in the research object. The first conclusion, that leadership has a significant effect on employee morale. Second, the work environment, has a significant effect on employee morale. Third, leadership has a significant effect on the performance of the Palembang City Social Service Employees. Fourth, the work environment has a significant effect on employee performance. Fifth, morale has a significant effect on employee performance. Sixth, leadership through morale has a significant effect on employee performance. Seventh, the environment through morale has a significant effect on the performance of the Palembang City Social Service Employees. A more effective path is the path between leadership and employee performance through employee morale. Researchers provide recommendations, first, it must be maintained that employee morale has the greatest contribution to employee performance and employee work environment. Monitoring and evaluation must be carried out, because leadership towards employee morale is still of low value. Leaders should set a good example so that the performance of the Palembang City Social Service Employees needs to be improved. There needs to be supervision and evaluation from the leadership.

Pengaruh Motivasi, Disiplin Kerja, dan Lingkungan Kerja Terhadap Kinerja Pegawai Non-Medis pada Rumah Sakit Pelabuhan Palembang

This research aims: (1) to find impact of motivation, work discipline, work environment simultaneously to non-medical employees performance on Palembang Port Hospital, and (2) to find impact of motivation, work discipline, work environment partially to non-medical employees performance on Palembang Port Hospital. Design used in this research is regressional. Variables used are four variables, those are independent variables which Work Motivation (X1), Work Discipline (X2), and Work Environment (X3), and also dependent variables is Non-Medical Employees Performance (Y). Population in this research as much 107 persons. All the population used to sample. The analytical tool used is multiple linear regression. According to the research result, find: (1) Work motivation, work discipline, and work environment simultaneously have positive and significant effects to non-medical employees performance on Palembang Port Hospital, (2) Work motivation have positive and significant effects to non-medical employees performance on Palembang Port Hospital, (3) Work discipline have positive and significant effects to non-medical employees performance on Palembang Port Hospital, and (4) Work environment have positive and significant effects to non-medical employees performance on Palembang Port Hospital