PENERAPAN SISTEM PENGENDALIAN INTERN TERHADAP PEMBERIAN KREDIT PADA PT PEGADAIAN (PERSERO) UNIT PELAYANAN CABANG KALIWUNGU

<em>Internal control is a process carried out by the company to provide adequate guarantees for achieving control objectives. The objective of this Research is to find out the current internal control system that is applied at PT Pegadaian (Persero) Kaliwungu Branch Service in the process of granting credit. The next objective is to identify whether the components of internal control applied are according to COSO. The data used are qualitative data, primary data, and secondary data. The methods of collecting data are interview, observation, and questionnaire. For writing the Research uses descriptive and exposition methods. There are five components of internal control according to the Committee of Sponsoring Organization (COSO), they are Control Environment, Risk Assessment, Control Activities, Information and Communication, and Monitoring. The results of the discussion in the Research shows that the application of the internal control system for granting credit at PT Pegadaian (Persero) Kaliwungu Branch Service is in accordance with COSO internal control component, but the Control Environment and Control Activities has not been fully implemented.</em>

PENGARUH PENERAPAN TOTAL QUALITY MANAGEMENT TERHADAP KINERJA KEUANGAN DENGAN SISTEM PENGUKURAN KINERJA SEBAGAI VARIABEL MODERASI PADA CV MUTIARA ABADI SEMARANG

The optimal application of TQM must be followed by the application of elements from the management accounting system, one of which is the performance measurement system because it can help the achievement of strategic objectives and short-term goals of the company. This research aims to analyze the effect of implementing Total Quality Management on financial performance with a performance measurement system as a moderating variable on CV Mutiara Abadi Semarang. Data analysis method used is Moderated Regression Analysis to determine the effect of moderating variable. This research shows that Total Quality Management has a significant effect on financial performance, the performance measurement system has no significant effect on financial performance and the performance measurement system does not moderate the relationship between Total Quality Management and financial performance.

ANALISIS KEMAMPUAN CURRENT RATIO, RETURN ON TOTAL ASSETS, DEBT TO TOTAL ASSETS, TOTAL ASSETS TURNOVER, DAN PRICE EARNING RATIO DALAM MEMPREDIKSI PERTUMBUHAN LABA PADA PERUSAHAAN MANUFAKTUR DI BEI TAHUN 2013-2017

<p><em>This study aims to examine the effect of current ratio, return on total assets, debt to total assets, total asset turnover, and price earning ratio in predicting profit growth both simultaneously and partially. The sample in this study were 55 manufacturing companies listed on the Indonesia Stock Exchange during 2013-2017.The collected data will be processed and then analyzed using multiple linear regression. The test is carried out using the help of the SPSS for Windows program.</em><br /><em>The results of the analysis show that the current ratio, return on total assets, debt to total assets, total asset turnover, and price earning ratio simultaneously influence in predicting earnings growth. Partially, only return on total assets and total assets turnover has a significant effect on predicting earnings growth. The value of adjusted R square is 7,7%. This means that 7,7% of profit growth can be explained by independent variable (current ratio, return on total assets, debt to total assets, total asset turnover, and price earning ratio). While the remaining (92,3%) is explained by other variables or other causes.</em></p>

ANALISIS EFEKTIVITAS DAN KONTRIBUSI PAJAK DAERAH TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN KENDAL TAHUN 2014-2018

<p><em>This research was conducted to find out how much the effectiveness and contribution of regional taxes on Regional Original Revenue (PAD), as well as to know how the relationship between local taxes and Kendal Regency Regional Revenue (PAD). Data collection methods used are interviews and documentation. The writing method used is description and exposition. The result of the discussion is that the level of local tax effectiveness is very effective with an average of 126.49%, the criteria for regional tax contribution to regional original income are quite good with an average of 30.47%, the results of regression analysis show positive results which means the growth in number Regional Tax revenues will result in the growth of Regional Original Income, and the results of the correlation analysis show that the regional tax on Kendal District Original Revenue (PAD) has a very strong relationship with a coefficient r of 0.89 so that if the local tax increases then the Local Revenue Kendal Regency will alsoincrease.</em><br /><em>Keywords: Regional Taxes, Regional Original Revenue, Effectiveness, and Contributions.</em></p>

AKUNTABILITAS PELAPORAN KEUANGAN DAN ASET DESA BERBASIS SHARIATE ENTERPRISE THEORY

<em>This study aims to formulate a Model of Accountability in Financial Reporting and Village Assets based on Shariate Enterprise Theory. Specifically, this study aims to dissect the accountability factors of financial management and village assets based on: spiritual, ecological, economic and social. This research method uses the qualitative approach of Moleong (2005), which uses the pragmatic research method. The development of accountability models in this study uses Shariate Enterprise Theory. A qualitative approach is carried out by analyzing documents, observations, interviews, surveys and exploration. This research has identified indicators of accountability models for financial and asset management. Accountability in the process of determining this indicator will be divided into four dimensions, namely: the dimension of Accountability between humans and society; Human accountability to the state; Human accountability to nature; Human accountability with Allah.</em>

PENGARUH CASH TURNOVER, INVENTORY TURNOVER, DEBT TO EQUITY DAN WORKING CAPITAL TOTAL ASSET RATIO TERHADAP RETURN ON ASSET (ROA) PADA SAUDIA TOSERBA COMAL

<em>This study aims to determine the influence return on assets consists of cash turnover, inventory turnover, debt to equity and working capital to total assets ratio. This research was conducted on Arabia Comal Department Store in 2016-2018 with the object of research is the Shop Saudi Toserba in Comal uses the method of multiple linear regression analysis. Based on the results of the partial cash turnover test it has no effect significant, inventory turnover has a significant negative effect, debt to equity does not have a significant effect and working capital to total assets ratio has a significant effect on return on assets in stores Saudi Comal Department Store. Simultaneous cash turnover, inventory turnover, debt to equity and working capital to asset ratio significantly influence return on assets. The adjusted R square value is 49.10% which means that variable cash turnover, inventory turnover, and sales growth are able explained 49,10% of the causes of variations or changes which occurred on return on assets while the remaining 50.90% influenced by other variables not included in this study.</em>

APAKAH MODEL DELONE DAN MCLEAN MAMPU MENJELASKAN KEBERHASILAN SISTEM INFORMASI JKN MOBILE ?

<em>We investigate the Delone &amp; Mclean success system model on JKN-Mobile in the Indonesian Social Security Provider for Health - BPJS. The research was conducted through a direct survey of users of the JKN mobile system to the Health Social Security Administrators at the Semarang City Office. The data is processed using Structural Equation Modeling, namely the SmartPLS application. The results showed that the quality of JKN Mobile services affected the system to use. User satisfaction is determined by the quality of information, system quality, and service quality of the JKN Mobile system, which affects the benefits of the JKN Mobile system. This study has contributed to the success of the system at the success model JKN mobile applications used extensively and intensively.</em>

PROSPEK USAHA INOVASI SPEAKER DAN PAJANGAN UNIK UPAYA PEMANFAATAN LIMBAH GULUNGAN KERTAS

The amount of paper waste, especially paper waste of yarn rolls in the socks manufactured factory and the convection industry that has not been used to get high economic value is an opportunity to open a new business, especially in the electronic and art craft product. SEPIK PANIK (Speaker of Music and Unique Display of Waste Paper Rolls) is an innovation from processing paper waste to be a unique speaker. The purposes of this program are: 1) Utilizing paper waste to get high selling value. 2) Creating handmade products from paper waste into speakers as well as unique creative display. 3) To accommodate the desire of college students who have entrepreneurial spirit and artistic creations to open new business opportunities. The method of make this SEPIK PANIK product includes 1) Making paper tube of speaker and 2) Making a Unique Display. The Sales of this product have been carried out during May to August 2019, products that have been sold are 34 units, obtained a profit of Rp. 1.170,000. Sales and promotion methods are carried out both online through social media and offline, namely direct selling and consignment. Based on these results, this business is very profitable and can benefit the surrounding environment.

GAYA BICARA PADA STAF PENGAJAR JURUSAN AKUNTANSI POLITEKNIK NEGERI SEMARANG DI DALAM KEGIATAN PROSES BELAJAR MENGAJAR

This study aims to determine the extent to which the teaching staff in the Semarang State Polytechnic Accounting Department applies a style of speech; i.e. either oratory, deliberative, consultative, relaxed, or intimate. The data collection is done by questionnaire and class observation. The population of this study consists of teaching staff at the Semarang State Polytechnic Accounting Department. The data is more qualitative, which is more in the form of a description of the characteristics of the respondents and not much related to the numbers. Sampling technique is done by population, namely all teaching staff of Semarang State Polytechnic Accounting Department. Data analysis is carried out by a Likert Scale of 5. The results indicate that Consultative Speech is the style most widely applied by the Teaching Staff of the Semarang State Polytechnic Accounting Department, while the oratoric speaking style is the least practiced style. Extemporan presentation method is the most widely applied method in the activities of the Teaching and Learning Process in the Semarang State Polytechnic Accounting Department, while the impromptu method is the least applied method. The most widely used body language is a smile, while eye flicker is the least applied body language. The distance between the Teaching Staff and Students in the Teaching and Learning Process activities that are most widely applied are groups (125-350 cm), while the least applied distance is intimate (50 cm). The results of this study support the previous research that the use of Body Language greatly affects the success of the Teaching and Learning process.

IMPLEMENTASI SISTEM PENGENDALIAN INTERNAL PADA PERUSAHAAN JASA

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.