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Pengaruh Locus of Control, Integritas Auditor, Dan Gaya Kepemimpinan Terhadap Kinerja Auditor Studi Kasus Pada Kantor Akuntan Publik di Kota Bandung sabirin Sabirin
AKUNTANSI DEWANTARA Vol 3 No 1 (2019): AKUNTANSI DEWANTARA VOL. 3 NO. 1 APRIL 2019
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (296.467 KB) | DOI: 10.26460/ad.v3i1.3157

Abstract

The purpose of this study is to explain the Effect of Locus of Control, Auditor Integrity, and Leadership Style on Study Case Performance Auditors on Public Accountant Office in Bandung.The population in this study were the Auditors who had been Senior Auditors, Supervisors, and Managers who were still working in the Public Accountant Office registered at Indonesian Institute of Certified Public Accountants. The sample of this study is the Auditor who has been and is still working in Public Accountant Office who has been and is still serving as a Senior Auditor, Supervisor, and Manager at Public Accountant Office in the City of Bandung. The number of Public Accountant Office in Bandung City are 30 Public Accountant Office. To test the proposed hypothesis using Path Analysis model with multiple regression type method.The results of the study show that Locus of Control, Auditor Integrity, and Leadership Style have a significant positive effect on Auditor Performance. Case studies on Public Accountants in Bandung. Simultaneously Locus of Control, Auditor Performance, and Leadership Style have a significant positive effect on Auditor Performance Case studies in Public Accountants in Bandung.Keyword :   Locus of Control, Auditor Integrity, Leadership Style, Auditor Performance.
Advokasi terhadap Komunitas Difabel Anak Jalanan dan Remaja Jalanan (Refleksi Praktik Bersama Perkumpulan Keluarga Berencana Indonesia Daerah Istimewa Yogyakarta) Sabirin Sabirin
Jurnal Al-Bayan: Media Kajian dan Pengembangan Ilmu Dakwah Vol 19, No 2 (2013): Jurnal Al-Bayan: Media Kajian dan Pengembangan Ilmu Dakwah
Publisher : Fakultas Dakwah dan Komunikasi Universitas Islam Negeri (UIN) Ar-Raniry

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/albayan.v19i28.105

Abstract

Anak jalanan dan remaja jalanan adalah komunitas marjinal yang merupakan fakta sejarah tak terbantahkan di Republik ini. Demikian juga dengan penyandang cacat (difabel) yang pada tahun 2007 mencapai 7,8 juta jiwa. Mereka menjadi asing di negara ini, mungkin kita masih belum bisa bersikap ramah terhadap mereka. Terbukti keberadaan mereka selalu saja mendapat sorotan miring, baik oleh pemerintah maupun lingkungan sekitar. Adanya advokasi terhadap komunitas difabel adalah sesuatu yang layak untuk kita dukung dan perjuangkan, sebagaimana amanat Konstitusi di Republik ini pada pemerintah dan segenap Bangsa Indonesia. Key word: Anak jalanan, remaja jalanan, difabel dan advokasi
PENGARUH PEMBERIAN TEPUNG KULIT UDANG PADA PAKAN KOMERSIL TERHADAP TINGKAT KECERAHAN WARNA IKAN KOMET (Carrasius auratus) T Reza Efianda; Sabirin Sabirin; Dini Islama; Rahma Mulyani
Jurnal Ilmu-ilmu Perikanan dan Budidaya Perairan Vol 15, No 2 (2020): Jurnal Ilmu-ilmu Perikanan dan Budidaya Perairan
Publisher : University of PGRI Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31851/jipbp.v15i2.5195

Abstract

Penelitian ini bertujuan untuk mengatahui pengaruh pemberian tepung kulit udang pada pakan komersil terhadap tingkat kecerahan warna ikan komet (Carrasius auratus). Penelitian ini dilaksanakan di Laboratorium Teknologi Produksi Benih dan Pakan Ikan. Rancangan percoban yang digunakan adalah Rancangan Acak Lengkap (RAL) non faktorial dimana terdiri dari 4 perlakuan 4 ulangan, A0 = 100% pakan komersil (Kontrol), A1 = Tepung kulit udang 10 gram/90 gram pakan komersil A2 = pakan Tepung kulit udang 20 gram/(80 gram) pakan komersil A3 = Tepung kulit udang 30 gram/(70 gram) pakan komersil. Hasil penelitian menunjukan bahawa pemberian tepung kulit udang berpengaruh nyata terhadap rasio konversi pakan dan yang terbaik A3= 1,85% benih ikan komet ( Carrasius auratus). Namun, pemberian tepung kulit pada pakan komersil tidak berpengaruh nyata terhadap tingkat kecerahan warna ikan komet (Carrasius auratus). Semakin tinggi dosis pemberian tepung kulit udang dalam pakan menghasilkan tingkat kecerahan warna orange yang lebih tinggi.
PEMECAHAN BERKAS PERKARA DAN RELEVANSINYA DENGAN ASAS PERADILAN CEPAT DALAM PERSPEKTIF KEADILAN Sabirin Sabirin
Al-Adl : Jurnal Hukum Vol 13, No 2 (2021)
Publisher : Fakultas Hukum, Universitas Islam Kalimantan Muhammad Arsyad Al Banjari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31602/al-adl.v13i2.5067

Abstract

 The purpose of this thesis research is to obtain an overview of the case criteria (splitsing) as an effort to facilitate the evidentiary process, obtain a description of the criteria for the application of case file separation and to find out the effect of splitting case files on the ease of the evidentiary process in court. The type of research used in this legal research is normative legal research that is prescriptive by using the Statute approach and the conceptual approach. From the results of the research conducted, it can be concluded that: First, the juridical implications of solving cases are to speed up and simplify the process of proof in the settlement of criminal cases. Second, the aspect of justice in the arrangement of splitting case files (splitsing) at the prosecution stage, namely as legal certainty for the defendant in seeking justice in the process of resolving criminal cases Keywords: Solving Case Files, Fast Judicial Principles, Justice. Abstrak:  Tujuan dari penelitian tesis ini adalah untuk memperoleh gambaran tentang Kriteria-kriteria perkara (splitsing) sebagai upaya mempemudah proses pembuktian, memperoleh deskripsi mengenai kriteria-kriteria penerapan pemisahan berkas perkara dan untuk mengetahui akibat pemecahan berkas perkara terhadap kemudahan dalam proses pembuktian di pengadilan. Jenis penelitian yang digunakan dalam penelitian hukum ini adalah penelitian hukum normatif yang bersifat preskriptif dengan menggunakan pendekatan  Perundang-undangan (Statute approach) dan pendekatan konseptual (Conceptual Approach). dari hasil penelitian yang dilakukan dapat disimpulkan bahwa : Pertama, Implikasi yuridis pemecahan perkara yaitu mempercepat dan mempermudah proses pembuktian dalam penyelesaian perkara pidana. Kedua, Aspek keadilan pengaturan pemecahan berkas perkara (splitsing) pada tahap penuntutan yaitu sebagai kepastian hukum bagi terdakwa dalam mencari keadilan dalam proses penyelesaian perkara pidana. Kata Kunci: Pemecahan Berkas Perkara, Asas Peradilan Cepat, Keadilan.
Analysis of Prospects of Refilling Mineral Water Business in The City Palangka Raya Febri Humisar Ompusunggu; Andrie Elia Embang; Sabirin Sabirin
Journal Magister Ilmu Ekonomi Universtas Palangka Raya : GROWTH Vol. 5 No. 1 (2019): GROWTH : Journal Magister Ilmu Ekonomi Universitas Palangka Raya
Publisher : Fakultas Ekonomi dan Bisnis Universitas Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52300/grow.v5i1.2260

Abstract

This study aims to determine and analyze: 1) The factors that influence consumer demand forrefill drinking water in Palangka Raya City; 2) The effect of per capita income, average price andpopulation on the demand for water in Palangka Raya City; and 3) Growing demand for refilldrinking water in the City of Palangka Raya. The research methods in this thesis are descriptivestatistical analysis, multiple linear regression, and linear trend analysis. The independentvariables in this study are family income, water prices, and the number of family members whilethe dependent variable is the business prospects of mineral water refill. The population in thisstudy is the number of households that consume water from mineral water refill depots in theCity of Palangka Raya. The sample in this study were 40 respondents in the City of PalangkaRaya based on the theory of sampling and sample size by Uma Sekaran in multivariate research.The type of data used is primary data and secondary data. The results of this study indicate that:1) Factors affecting the demand for mineral water based on primary data are consumer income,water prices, and the number of family members; 2) Simultaneously (simultaneously) there is a significant relationship between consumer income, the average price of water, and the number offamily members to the demand for mineral water in Palangka Raya City; and 3) There is agrowth in demand for mineral water based on per capita income, the average price of brandedwater, and the number of residents in the City of Palangka Raya
Analisis Kinerja Keuangan Pada PT. Nippon Corpindo Indosari Tbk Zaqiatul Qalbi; Sabirin Sabirin; Khairina Khairina
Jurnal Kajian dan Penelitian Umum Vol. 1 No. 6 (2023): Desember: Jurnal Kajian dan Penelitian Umum
Publisher : Institut Nalanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47861/jkpu-nalanda.v1i6.671

Abstract

This research aims to determine the financial performance of PT. Nippon Indosari Corpindo Tbk for the 2020-2022 period which is listed on the Indonesia Stock Exchange (BEI). The object of this research is the Indonesian stock exchange PT Nippon Indosari Corpindo for the 2020-2022 period. The research data used is secondary data whose sampling method uses non-probability sampling. And the data analysis method is by calculating financial ratios, drawing conclusions, while the sample taken is the profit and loss of PT Nippon Indosari Corpindo. The results of this research show that the liquidity ratio is measured by the cash ratio and cash ratio, the overall condition of the company is in good condition, the Solvency Ratio is measured by DAR, the condition of the company is not good, while the DER is not good, the profitability ratio is measured by GPM and NPM in overall condition. the company is in good condition. The activity ratio is measured by total asset turnover and fixed asset turnover. Overall the company is in good condition.
Analyzing the Correlation Between Inflation Rates and Economic Growth: A Case Study in Central Kalimantan Province Muhammad Farras Nasrida; Sabirin Sabirin; Dedi Takari; Ringgo Saprianto; Yuliana Hellen E; Dina Lorensa; Sutri Trisna Dahlia; Enzelly Robby Rangkap; Naya Deswity Pasha E; Widya Ayu Safitri
Jurnal Ekonomi dan Pembangunan Indonesia Vol. 1 No. 4 (2023): November : Jurnal Ekonomi dan Pembangunan Indonesia
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jepi.v1i4.381

Abstract

Inflation in Central Kalimantan is a rise in the cost of products and services that occurs generally in all countries or regions. Inflation can have a major impact on Central Kalimantan's economic expansion. It seeks to look into how inflation and economic growth are related in Central Kalimantan from 2011-2021. Simple regression is used in this study. The inflation variable (X) has a positive regression coefficient (B) of 0.320 in the t-test, or partial significance test, with a significance threshold of 0.076 or greater than the 0.05 significance level. Inflasi variable greater than 0.556, or 55.5%, has a detrimental effect on economic expansion, and 100 percent less than 55.5% equals 44.5%. According to these findings, rising inflation will have an adverse effect on Central Kalimantan's economic growth from 2011 to 2021. In other words, economic growth will slow down when inflation increases.