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<![CDATA[ESTIMASI ELASTISITAS PRODUKSI INDUSTRI PENGOLAHAN MAKANAN DAN MINUMAN SEBELUM DAN SESUDAH KRISIS EKONOMI ]]>
<![CDATA[Sugiarti, Rina]]>;
<![CDATA[Rizal, Syamsu]]>
<![CDATA[ Prosiding PESAT Vol 5 (2013) ]]>
Publisher : <![CDATA[Prosiding PESAT ]]>
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<![CDATA[Penelitian ini bertujuan untuk mengetahuiperubahan fungsi produksi, elastisitas produksi, dan return to scale di sektor industri pengolahan makanan dan minuman di Indonesia selama periode sebelum (1995-1997)dan sesudah (1998-2008) krisis ekonomi. Data yang dianalisis merupakan data panel yang dihimpun dari publikasi BPS. Dalam penelitian ini, nilai tambah bruto merupakan variabel tidak bebas, sedangkan variabel bebas terdiri dari modal kerja, modal investasi, dan jumlah tenaga kerja. Hasil pengujian dengan Hausman test menunjukkan bahwa fungsi produksi Cobb-Douglas dengan model estimasi fixed effect model adalah model yang paling sesuai. Sebelum krisis ekonomi, input tenaga kerja merupakan penyumbang terbesar bagi peningkatan nilai tambah bruto, sedangkan sesudah krisis ekonomi adalahinput modal kerja. Elastisitas input produksi sebelum dan sesudah krisis ekonomi berbeda secara signifikan. Kinerja produksi industri pengolahan makanan dan minuman selama periode sebelum krisis ekonomi dipengaruhi oleh kebijakan deregulasi ekonomi, sedangkan selama periode sesudah krisis ekonomi dipengaruhi oleh kebijakan reformasi ekonomi dan pemulihan ekonomi.]]>
<![CDATA[PENGARUH KONFORMITAS DAN SELF-EFFICACY TERHADAP KOMPETENSI PEDAGOGIK GURU MGMP EKONOMI SE-KOTA SINTANG ]]>
<![CDATA[Rizal, Syamsu]]>
<![CDATA[ Jurnal Pendidikan dan Pembelajaran Khatulistiwa Vol 6, No 9 (2017): September 2017 ]]>
Publisher : <![CDATA[Jurnal Pendidikan dan Pembelajaran Khatulistiwa ]]>
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<![CDATA[Abstract: The aim of this study to describe : 1) the influence of Conformity to the Pedagogical Competence of teachers, 2)self-efficacy of the pedagogical competence of teachers; 3)conformity and self-efficacy of the pedagogical competence of teachers. The approach used in this study was a quantitative survey method. Data collection techniques used are questionnaires and interviews and data collection tool questionnaire and interview guides. Data processing techniques used multiple linear regression techniques. The results of this study indicate that conformity had a significant influence on Competence Pedagogical teacher MGMPs Economy, Self-Efficacy has a significant influence on Competence Pedagogical teacher MGMPs Economics, Variable Conformity and Self-Efficacy jointly significant effect on the dependent Competence Pedagogical teacher MGMPs Economy. The calculations show the coefficient of determination shown Adjusted R-Square value of 0.342. The conclusion that 34.20% of dependent ie pedagogic influenced by two independent ie conformity and self-efficacy, while the remaining 65.80% of pedagogic competence is influenced by other variables Keywords: Conformity, Self-Efficacy and Pedagogic Competence ]]>
<![CDATA[KINERJA APARATUR PEMERINTAH DALAM PEMBUATAN KARTU TANDA PENDUDUK (KTP) PADA DINAS KEPENDUDUKAN DAN PENCATATAN SIPIL KABUPATEN BANGGAI KEPULAUAN ]]>
<![CDATA[Rizal, Syamsu]]>
<![CDATA[ Katalogis Vol 6, No 9 (2018) ]]>
Publisher : <![CDATA[Katalogis ]]>
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<![CDATA[The research aims to determine the competence of the individual, organizational support and management support in the improvement of performance and to determine enabling and inhibiting factors in the manufacture of identity cards (ID) in the Department of Population and Civil Registration Banggai Regency. Theory of performance used from Simajuntak (201;11-17) consists of aspects - aspects that affect the performance of employees is the competence of individual, organizational support and management support. This type of research is descriptive qualitative informant is taking the government apparatus of Population and Civil Registration and communities determined by purposive. Retrieval techniques and data collection techniques include observation, interview techniques (interview), and documentation (ducumentation),While data analysis techniques used in this study using a model of Miles and Humberman. The results showed: 1) Performance of Administrative Office of Population and Civil Registration Banggai Regency is not optimal due to the support aspect organizational are still inadequate, despite this aspect of individual competencies and management support has been optimized; 2) factors inhibiting performance Apparatus Department of Population and Civil Registration Banggai Regency in the manufacture of identity cards (ID) is the lack of organizational support in the form of the limited number of facilities and infrastructures such as the provision of facilities print machine and a camera that have only one (1) unit, causing a delay in the process of service so that the effect on the amount of the issuance of identity card; 3) Factors supporting performance Apparatus Department of Population and Civil Registration Banggai Regency in the manufacture of identity cards (ID) is the competence of individuals and management support. Individual competencies possessed by the apparatus is a skill, work ethic and motivation. In addition to individual competencies, enabling factors that support organizational performance management, among others, the ability of the leadership to accommodate the implementation of the activities of the organization as well as creating a conducive work environment.]]>
<![CDATA[POLITIK OLAHRAGA DI SULAWESI TENGAH (1946-1964) ]]>
<![CDATA[Rizal, Syamsu]]>;
<![CDATA[Sadi, Haliadi]]>;
<![CDATA[Humaedi, Humaedi]]>
<![CDATA[ Katalogis Vol 9, No 3 (2021): September ]]>
Publisher : <![CDATA[Katalogis ]]>
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<![CDATA[The problem of this article was that Central Sulawesi Province was formed in 1964, but before that, it had participated in PON IV Makassar in 1957 and PON V Bandung in 1961. This article aims first, to explain the political conditions in Central Sulawesi from NIT period until the formation of Central North Sulawesi Province in 1960. Second, to explain the participation of Central Sulawesi in PON IV Makassar 1957 and PON V Bandung 1961. Third, to analyze the relationship between Central Sulawesi's participation in PON IV and PON V Bandung, with the politics of the effort, namely the formation of Central Sulawesi Province. This article used historical methods with sociological and political approaches. The results show that the struggle for the formation of Central Sulawesi Province was marked by the participation of Central Sulawesi in PON IV Makassar in 1957 and PON V Bandung in 1961. This article concludes that sports are a means of struggle for the formation of Central Sulawesi Province. ]]>
<![CDATA[Evaluasi Keandalan Catatan Akuntansi Persediaan dalam Pelaksanaan Pengendalian Intern (Studi Kasus Pada CV Juberta di Kasui, Way Kanan) ]]>
<![CDATA[Iskandar Ali Alam]]>;
<![CDATA[Krukas Pari]]>;
<![CDATA[Syamsu Rizal]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Vol 1, No 1 (2010): September ]]>
Publisher : <![CDATA[Universitas Bandar Lampung (UBL) ]]>
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DOI: 10.36448/jak.v1i1.6
<![CDATA[The purpose of this study was to determine whether inventory records in the implementation of internal control has been reliably. Authors proposed hypothesis is: "inventory accounting records in the implementation of internal control has not been reliably. The methods used in the research is to conduct library research, especially on things that relate to research and field research by way of field research with the object studied. Analysis tool used is the qualitative analysis was to compare the theory internal control systems inventory with field reality. In the discussion of the data analysis, it can be concluded that based on the qualitative analysis that in carrying out its activities CV.Juberta leaders had planned organizational structure and division of tasks according to the activities undertaken, the transfer of goods to the companys procedures do not ensure good internal control, because it contains among the many weaknesses lain.selama pngiriman process and storage of goods in warehouses holding just rely on trust to a warehouse clerk. The company has not separated the functions of making the order and delivery of goods, storage, and delivery functions.]]>
<![CDATA[PENGARUH PEMBINAAN DINAS PEMBERDAYAAN MASYARAKAT KAMPUNG DAN PENGAWASAN INSPEKTORAT TERHADAP PENGELOLAAN PERTANGGUNGJAWABAN KEUANGAN PEMERINTAH DESA ATAS DANA DESA PADA PEMERINTAH DAERAH KABUPATEN LAMPUNG TENGAH ]]>
<![CDATA[Vera Susanti]]>;
<![CDATA[Syamsu Rizal]]>;
<![CDATA[Indrayenti Indrayenti]]>;
<![CDATA[Khairudin Khairudin]]>;
<![CDATA[Haninun Haninun]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Vol 11, No 2 (2020): September ]]>
Publisher : <![CDATA[Universitas Bandar Lampung (UBL) ]]>
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DOI: 10.36448/jak.v11i2.1525
<![CDATA[Management of village government financial accountability for village funds is expected to be carried out transparently and accountably that it could give positive impacts on village financial management of village funds. The aspect of managing village financial accountability for village funds can be improved not only by conducting guidance for village officials and doing supervision by the inspectorate, but must be supported by other factors such as village officials who are competent enough in finance, system application that facilitate village financial managers or village apparatus, regulations that change rapidly in managing and reporting accountability, etc. The research subjects were 301 villages, with sample of 75 respondents. The results of the study were obtained DPMK guidance in a very good category.Supervision of the inspectorate in a very good category. Management of village government financial accountability for village funds in a very good category. DPMK guidance does not affect the village governments financial accountability for village funds, Supervision of the inspectorate influences the financial management of village government for village funds, DPMK guidance and Supervision of the Inspectorate influences the management of village government financial accountability for village funds. DPMK guidance and Supervision of the Inspectorate together can improve village government financial management for village funds.]]>
<![CDATA[Kualitas LKPD:Peran Pengungkapan, SPI dan Kepatuhan pada Undang-Undang ]]>
<![CDATA[Khairudin Khairudin]]>;
<![CDATA[Aminah Aminah]]>;
<![CDATA[Luke Suciyati Amna]]>;
<![CDATA[Syamsu Rizal]]>;
<![CDATA[Frandio Gustian]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Vol 12, No 2 (2021): September ]]>
Publisher : <![CDATA[Universitas Bandar Lampung (UBL) ]]>
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DOI: 10.36448/jak.v12i2.2153
<![CDATA[Riset ini fokus untuk menguji pengaruh pengungkapan, SPI dan kepatuhan pada undang-undang pada kualitas LKPD untuk seluruh pemerintah kabupaten/kota yang ada di wilayah Lampung selama priode 2014-2018. Data penelitian ini bersumber dari BPK-RI wilayah Lampung dan dianalisis menggunakan regresi data panel. Hasil riset menyatakan pengungkapan memiliki pengaruh positif dan signifikan pada kualitas LKPD, sedangkan SPI dan kepatuhan pada undang-undang berpengaruh negative pada kualitas LKPD. Dengan temuan ini, maka pemerintah daerah yang melanggar UU dan peraturan terkait dengan pengelolaan keuangan dan SPI harus diberikan sanksi yang tegas, sehingga opini WTP yang diperoleh menunjukkan kualitas yang sesungguhnya yakni yang bebas dari temuan-temuan audit terkait kelemahan SPI dan ketidakpatuhan pada aturan.]]>
<![CDATA[Apakah Sistem Pengendalian Intern Penjualan dan Penerimaan Kas Menjamin Keamanan Harta Perusahaan ? (Studi Kasus pada PT. Pacific Lubritama Indonesia (PLI) di Bandar Lampung) ]]>
<![CDATA[Syamsu Rizal]]>;
<![CDATA[Ade Kurniawan]]>;
<![CDATA[Goenawan GOENAWAN]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Vol 2, No 1 (2011): Maret ]]>
Publisher : <![CDATA[Universitas Bandar Lampung (UBL) ]]>
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DOI: 10.36448/jak.v2i1.16
<![CDATA[This study aimed to evaluate whether internal control is applied to the company was able to secure the company's assets. While the usefulness of this research is as an input for the interested parties, so that is a benchmark in determining further steps in particular with regard to the provision of credit and internal control. Authors proposed hypothesis is that the internal control system implemented by PT. Pacific Lubritama Indonesia has not been able to secure company assets.The analysis showed that the company has implemented the division of tasks and responsibilities between workers with one another can each control, allow the small diversion and fraud. So is the fault of consumer credit, particularly with respect to financial problems or income can be reduced as small as possible. Analysis shows that the system of internal control of credit to the company have not been adequate so that the hypothesis that the internal control system implemented by PT. Pacific Lubritama Indonesia has not been able to secure property and the company is completely acceptable.]]>
<![CDATA[Hubungan Sistem Akuntansi Keuangan Daerah Dengan Kualitas Laporan Keuangan Pada Badan Pengelolaan Keuangan & Aset Daerah Kota Bandar Lampung ]]>
<![CDATA[Syamsu Rizal]]>;
<![CDATA[Tri Suari]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Vol 5, No 2 (2014): September ]]>
Publisher : <![CDATA[Universitas Bandar Lampung (UBL) ]]>
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DOI: 10.36448/jak.v5i2.547
<![CDATA[The research conducted there is not aimed at the relationship between financial accounting system area with quality accountability on the administration of the city of Bandar Lampung. The Data used in this research was the qualitative data in the form of a questionnaire which is processed into quantitative data with the forms of tabulate data. Test data was conducted to test the validity, reliability, and normality. Test your hypothesis by using correlation method of product moment. Results of this study stated that the financial accounting system of regional relations in the agency financial management Asset & Bandar Lampung city areas were in accordance with the established guidelines. All cycle stages have been run well. So too with the completeness of his or her financial report items were in accordance with the provisions of the financial statements comprising a SKPD Report realization of budget, balance sheet, and notes to the financial statements. Record-keeping and transaction classification comes from ledger, evidence which was recorded in a book journal. For those transactions are the same, recorded in the book of specialized journals. Transactions have been recorded and classified in a journal, each month or other period will be summarized and published in a book of accounts. Accounting Data that have been recorded in the ledgers of accounts presented in the form of financial statements that report the realization of the budget, the balance sheet and notes to the financial statements.]]>
<![CDATA[Analisis Perbandingan Laporan Keuangan Komersial dan Laporan Keuangan Fiskal dalam Rangka Menghitung Pajak Penghasilan Terutang (Studi Kasus pada CV. Makmur Jaya Mulia di Bandar Lampung) ]]>
<![CDATA[Thontowie Dauli]]>;
<![CDATA[. Maryati]]>;
<![CDATA[Syamsu Rizal]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Vol 1, No 1 (2010): September ]]>
Publisher : <![CDATA[Universitas Bandar Lampung (UBL) ]]>
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DOI: 10.36448/jak.v1i1.7
<![CDATA[The purpose of this study was to determine the difference between the financial statement presentation of commercial and fiscal financial statements, identify the posts in the commercial financial statements need to be corrected and adapted according to the applicable tax provisions, as well as understand how the calculation of corporate income tax payable in accordance with the applicable provisions. After studying the financial statements of the company and the estimates slightly its estimate-the elements that affect the amount of taxable income, and compare it with the provisions of the tax laws that apply to the calculation of tax payable on the CV. Jaya Makmur Mulia, then some conclusions can be drawn as follows: 1. Taxation laws embraced self assessment system, which taxpayers are given the trust to calculate and pay tax obligations. Thus the taxpayer is required to have accounting records as a means to count as taxable income. 2. Differences between the financial statements of commercial and financial statements for the fiscal occurs commercial financial statements is calculated based on the applicable accounting standards, while the fiscal financial statements is calculated based on the laws of the Republic Indonesia no. 17 of 2000 on income tax. The difference can be divided into two different temporary and permanent differences (time). In the CV. Jaya Makmur Mulia permanent differences is included in the cost of entertainment, gifts and gift expenses, costs PPh section 21, the cost of the phone, other tax expenses, other operating expenses.]]>
