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All Journal Jurnal Online Mahasiswa (JOM) Bidang Ilmu Hukum Journal Competency of Business
Satriawan, Rahmat
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

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PERANAN PENYIDIK PEGAWAI NEGERI SIPIL BEA DAN CUKAI DI WILAYAH HUKUM KOTA DUMAI DALAM MENANGANI KASUS PENYELUNDUPAN BAWANG MERAH BERDASARKAN UNDANG UNDANG NOMOR 17 TAHUN 2006 TENTANG KEPABEANAN Satriawan, Rahmat; Deliana, Evi; ', Ferawati
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Hukum Vol 5, No 1 (2018): Wisuda April 2018
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Hukum

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Abstract

As a developing country and island countries such as Indonesia sometimes experience a disruption and obstacles to the smoothness of state revenues, due to the occurrence of a smuggling crime. It is this form of evil that impedes the course of economic development, because a lot of state money is not picked up by the crime of smuggling. In addition smuggling crime is a latent danger that threatens the country's economy as well as the survival of a country. As for the purpose of writing this thesis, namely; Firstly, to know the role of Civil Servant Investigator of Customs and Excise in handling smuggling case of onion based on Law number 17 of 2006 concerning Customs in Dumai City Law Area, Second, to know what obstacles are found by Customs Civil Servant Excise in handling the case of smuggling of shallots in the Dumai City Legal Territory.The type of research is sociological legal research is research that want to see the correlation between law and society, so as to reveal the effectiveness of law enforcement in society. The research was conducted at Dumai City Customs and Excise Inspection and Service Office, while the population and sample were the whole parties concerned with the problems studied in this study, the data source used, the primary data and the secondary data, the data collection technique in this study by interview And literature study.From the results of research problems there are three main things that need attention. First is expected to Civil Servant Investigators in realizing their role as law enforcement officers are expected to always be consistent in handling smuggling of shallots in terms of Preventive and Repressive. In the role of the Preventive role, it is more routine to conduct counseling to the community and more regularly patrols less smuggling activities such as in ports prone to access smuggling. Secondly, it is expected to Civil Servant Investigator of Customs and Excise of Dumai City in realizing its role especially in the section of investigation in carrying out its duties and obligations to always professional despite the constraints in performing the question as investigator, but it is also expected to improve its performance so that smuggling action can be minimizedKeywords: Role - Customs – Smuggling
PERSEPSI MAHASISWA AKUNTANSI TERHADAP PROFESI AKUNTAN PUBLIK Satriawan, Rahmat; Kurnianingsih, Retno
Journal Competency of Business Vol. 7 No. 1 (2023): Journal Competency of Business
Publisher : Program Studi Manajemen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47200/jcob.v7i01.1927

Abstract

Pilihan karir (profesi) merupakan faktor yang perlu dipertimbangkan oleh mahasiswa. Faktanya menunjukkan bahwa profesi akuntan publik tidak menjadi pilihan utama mahasiswa akuntansi untuk berkarier, selain tingkat kelulusan ujian Certified Public Accountant (CPA) yang relatif rendah, dan  tidak semua lulusan akan terjun ke profesi akuntan publik. Penelitian ini mereplikasi penelitian Aryani Maulida (2022) mengenai faktor-faktor yang mempengaruhi karir menjadi akuntan publik, hasil penelitian menyatakan bahwa lingkungan kerja, imbalan finansial, nilai-nilai sosial, pertimbangan pasar tenaga kerja, dan pelatihan profesional berpengaruh signifikan terhadap minat pilihan karir mahasiswa akuntansi untuk menjadi akuntan publik. Penelitian ini bertujuan untuk menguji kembali pengaruh 1ingkungan kerja, penghargaan finansial, nilai-nilai sosial, pertimbangan pasar, pelatihan professional dan personalitas terhadap persepsi mahasiswa akuntansi pada profesi akuntan publik. Jenis penelitian ini merupakan penelitian kuantitatif, Populasi adalah mahasiswa Akuntansi Universitas Teknologi Yogyakarta. Pemilihan sampel dengan metode  purposive sampling. Data yang digunakan adalah data primer, teknik pengumpulan data dengan menyebarkan kuesioner secara online  (dengan google form) yang dibagikan melalui WhatsApp pada mahasiswa akuntansi semester akhir yang sudah mengambil mata kuliah pengauditan. Peneliti mengambil sampel laki-laki 36 responden dan perempuan 39 responden. Data  analisis menggunakan bantuan SPSS 29.  Hasil penelitian ini menunjukkan bahwa lingkungan kerja dan pertimbangan pasar berpengaruh pada persepsi mahasiswa akuntansi terhadap profesi akuntan publik sedangkan pengahargaan finansial, nilai-nilai sosial, pelatihan profesional dan personalitas tidak berpengaruh pada persepsi mahasiswa akuntansi pada profesi akuntan publik. Keterbatasan penelitian ini hanya menggunakan satu sampel dari perguruan tinggi swasta, teknik pengumpulan yaitu dengan non probability melalui kuisioner dengan data cross section sehingga hanya mencerminkan kondisi pada periode pengambilan data, oleh karena itu belum dapat mewakili keseluruhan populasi secara proporsional. Dengan demikian kesimpulan hasil penelitian tidak dapat digeneralisasi.
Co-Authors Evi Deliana HZ Ferawati, Ferawati Ferawati Retno Kurnianingsih