Pengaruh Tekanan Anggaran Waktu Dan Fee Audit Terhadap Kualitas Audit Dimoderasi Kecerdasan Emosional

This study aims to examine the effect of time budget pressure and audit fees on audit quality with emotional intelligence as a moderating variable. The data in this study were obtained from BPKP South Sulawesi Province representatives who were willing to become respondents. This study uses primary data by conducting direct research in the field by giving questionnaires / question sheets to 112 respondents. The data analysis method uses the SmartPLS approach to examine the effect of time budget pressure and audit fees on audit quality with emotional intelligence as a moderating variable. The results showed that the time budget pressure variable had a negative and significant effect on audit quality; audit fees have a positive and not significant effect on audit quality; emotional intelligence can strengthen the relationship of time budget pressure to audit quality; and emotional intelligence cannot strengthen the audit fee relationship to audit quality

Pengaruh Perekonomian Indonesia di Berbagai Sektor Akibat Corona Virus Disease 2019 (Covid-19)

Pengaruh Perekonomian Indonesia di Berbagai Sektor Akibat Corona Virus Disease 2019 (Covid-19). This research was carried out based on the covid-19 outbreak that is currently happening in Indonesia and in several countries. This pandemic is not only threatening public health and safety but also threatens the economic situation in various sectors. The research method used in this research is qualitative research, data collection techniques used in this study are library research techniques. Based on the results of the Bank Indonesia (BI) Business Activity Survey (SKDU) in Quarter I-2020 indicating a decline in the economy in various sectors. This can be seen from the Weighted Net Balance (WNB) value in the first quarter of 2020 amounting to -5.56%, which is quite deep compared to 7.79% in quarter IV-2019. The decrease was caused by the decrease in demand and supply due to co-19.

PENGARUH PARTISIPASI PEMAKAI SISTEM INFORMASI AKUNTANSI DAN KECANGGIHAN TEKNOLOGI INFORMASI TERHADAP EFEKTIVITAS SISTEM INFORMASI AKUNTANSI DENGAN KEMAMPUAN TEKNIK PERSONAL SEBAGAI VARIABEL PEMODERASI PADA LEMBAGA PERKREDITAN DESA DI KECAMATAN SUKAWATI

The accounting information system effectiveness is a success achieved by accounting information system in generating information in a timely and accurate. The success of accounting information system is supported by several factors, namely the user participation of accounting information system the technology sophistication information and personal technical capability. This study aims to determine the effect of user participation of accounting information system and the technology sophistication information to the accounting information system effectiveness with personal technical capability as variable of moderate. The research was conducted on the LPD in district Sukawati. The population in this research is all LPD employees in district Sukawati amounting to 267 employees from 33 LPD. The sampling technique used is the purposive sampling method, in order to obtain a sample of 111 people from 23 LPD. Data collection by using a survey method, wich is spread questionnaire. The analytical techniques used is Moderated Regression analysis (MRA). Based on the results of the hypothesis testing suggests that the user participation of accounting information system has no significant effect on the accounting information system effectiveness, with parameter coefficient value of 0.003 with significance of 0.986 > 0.05. The technology sophistication information positively and significantly affects the accounting information system effectiveness, with a parameter coefficient value of 0.452 with significance of 0.002 < 0.05. Personal technical capability does not moderate the influence of the user participation of accounting information system to the accounting information system effectiveness, with a parameter coefficient value of -0.004 with significance of 0.938 > 0.05. The ability of personal technical capability does not moderate the influence of the technology sophistication information to the accounting information system effectiveness, with a parameter coefficient value of -0.007 with significance of 0.893 > 0.05.

Analisis Common Size dan Rasio Keuangan Perusahaan Sektor Industri Barang Konsumsi di BEI

This analysis is carried out aiming to see the performance of the consumer goods industry/ CGI sector listed on the Indonesia Stock Exchange (IDX) using common size analysis and financial ratio analysis. The research method used in this research is descriptive research method. The data used is secondary data, in the form of CGI sector financial statements for the period 2017-2018, which are published on the IDX website. The data used is the financial statements of 53 companies. The source of the theory is obtained through library research and similar research obtained from research journals. Financial ratio analysis used is the current ratio, quick ratio, debt to assets, debt to equity, total asset turnover, fixed asset ratio, gross profit margin, return on assets, and return on equity. The analysis shows an increase and a decrease, and a stable number for the results.

PENGARUH PASTISIPASI MANAJEMEN DAN KEPUASAN PENGGUNA TERHADAP EFEKTIVITAS PENGGUNAAN SISTEM INFORMASI AKUNTANSI DI LPD KECAMATAN UBUD

The purpose of this study was to analyze the effect of management participation and user satisfaction on the effectiveness of using accounting information systems. This research was conducted in the LPD Sub-district of Ubud, using the observation method, interview method, the literature method, the documentation method, and the survey method by distributing questionnaires to LPD employees in the Sub-district of Ubud, with a population of 263 employees. Determination of the sample using non-probability sampling method with purposive sampling method. The research sample consisted of 87 employees. Data analysis uses Multiple Linear Regression. The results showed that management participation and user satisfaction had a positive and significant effect on the effectiveness of the use of accounting information systems in LPD in Ubud Gianyar, which means that the higher the management participation, the more effective the use of accounting information systems, vice versa and the higher the ability of satisfaction users will increase the effectiveness of using accounting information systems, and vice versa.

PENGARUH PENERAPAN SELF ASSESSMENT SYSTEM TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI YANG MELAKUKAN KEGIATAN USAHA DAN PEKERJAAN BEBAS (STUDI EMPIRIS TERHADAP WAJIB PAJAK ORANG PRIBADI DI KOTA DENPASAR)

Tax reforms that include efforts to improve the taxation system and mechanism, including a tax payment and reporting system that fully authorizes the Taxpayer to determine, calculate and report the amount of tax owed annually in accordance with the provisions of existing taxation laws, which known as the self assessment system. The purpose of this study is to prove empirically that the application of the Self Assessment System affects the compliance of individual taxpayers who carry out business activities and free work in the city of Denpasar. Researchers use Regression Analysis as a method of data analysis, data collection is done by observation, interviews, literature studies, and questionnaires. The initial stage in the analysis is to test the validity and reliability of research instruments. The results showed that the application of the self assessment system had a positive effect on the compliance of individual taxpayers who carry out business activities and free work in the city of Denpasar.

Pengukuran Kinerja Keuangan Pemerintah Kota Pontianak

Demands on performance and the implementation of the principle of performance accountability lead to the need to measure local government performance. Performance measurement is important to assess the accountability of officials or organizations in producing the best service to the public, as well as in realizing good governance in local governments. This study seeks to provide an overview of the financial performance of the Pontianak City Government by using performance measurement tools in the form of regional financial ratios. Quantitative approaches are used in data analysis. The narrative form is then descriptively applied to illustrate the findings from the results of the analysis of related data. From this research it was found that the Pontianak City Government is quite capable in financing the administration and development in the regions; PAD revenues increase from year to year; the contribution of local taxes is very large in the formation of overall PAD; dependence on transfers from the central and other regional governments, including the category of "medium"; achieving the PAD target is classified as very effective; and the capital expenditure ratio has exceeded the average capital expenditure ratio in regional governments.

ANALISIS PENGGUNAAN APLIKASI E-TICKETING BIOSKOP (M-Tix) DENGAN DIMENSI PENERIMAAN TEKNOLOGI

The aim of this research was analyze factors that user accept e-ticketing software called m-tix using contruct from Technology Acceptance Model (TAM). Data were collected using questionnaire. The sample in this study were 75 respondents,and respondents determine with purposive sampling method. The results of this study was 1) percieved ease of use has a positive and significant effect on the use of m-tix. 2) percieved usefulness has a positive and significant effect on the use of m-tix. 3) trust has a positive and significant effect on the use of use of m-tix. 4) Self-efficacy has a positive and significant effect on the use of use of m-tix.

PENGARUH KECANGGIHAN TEKNOLOGI INFORMASI DAN KEMAMPUAN TEKNIK PERSONAL TERHADAP EFEKTIVITAS PENGGUNAAN SISTEM INFORMASI AKUNTANSI DI LPD KECAMATAN UBUD

The application of an accounting information system is an important investment for a company. The use of information systems can improve the competitiveness of companies so as not excluded in their environment. This research was conducted in LPD Sub-district of Ubud. The purpose of this study is to analyze the influence of the sophistication of information technology and the ability of personal techniques on the effective use of accounting information systems. Researchers use Multiple Linear Regression Analysis as a method of data analysis, where data collection is done by observation, interviews, library research, and questionnaires. As an initial stage of the analysis will be tested for validity and reliability of the research instrument. The results showed that the sophistication of Information Technology and Personal Engineering Capabilities had a positive and significant effect on the Effectiveness of the Use of Accounting Information Systems in LPD, Ubud Gianyar District. This research will recommend the formulation of a technology-based accounting information system so that it can compete in the midst of the tight and competitive world of competition.

KINERJA KEUANGAN DAN PENYALURAN DANA SOSIAL YANG BERLANDASKAN TRI HITA KARANA (THK) PADA LEMBAGA PERKREDITAN DESA

Financial performance is the result of decisions based on an assessment of the company's capabilities, both in terms of liquidity, activity, solvency and profitability made by the company's management. The purpose of this study was to determine the effect of ROA, CAR, and CR on the distribution of social funds based on Tri Hita Karana. This research was conducted at the Lembaga Perkreditan Desa, Desa Adat in Penatih village. The type of data used is quantitative from 2014-2016 in the form of a quarterly balance sheet, income statement, trial balance and social fund ledger. Data collection is done through documentation and observation. The analysis technique used is multiple linear regression. The results found that Return on Assets (ROA), Capital Adequacy Ratio (CAR) and Current Ratio (CR) have a positive affect on the distribution of social funds based on Tri Hita Karana. This shows that the higher the profit generated, the better the financial performance of the LPD where most of the social funds channeled are related to parhyangan and pawongan.