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Pengaruh Kompetensi, Independensi Dan Komitmen Organisasi Terhadap Kinerja Auditor Pada Bpkp Perwakilan Diy Wulandari, Endah; Tjahjono, Heru Kurnianto
208-7721
Publisher : Jurnal Bisnis Teori & Implementasi

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Abstract

Nowadays, a new paradigm emerges which points out the role of an auditor is no longer considered as watch dog to cause fear among auditees. Here, the auditor is taking the role of consultant and catalyst. In term of competence, an auditor can also propose the role of witness or expert witness on a trial. Audit report can be used as a dossiers material in a criminal proceeding by police, district attorney, or court. It proves that audit report is legal evidence that supports a cases completion. At this point, audit report should reflect its auditors competence in which his or her performance will be tested on the court. Auditor, as a profession, is like two sides of a coin. In one sense, auditor is expected to create good public governance. On the other hand, there are risks to deal with, such as, auditee’s pressure, weaponry threat, and psychological threat. There is also ‘less harmful’ threat namely bribery in form of table money or transportation fee. However, these types of threat should not influence the auditors independence in making decision. In addition, there is still so called political influence that may affect the auditors independence. This research aims to analyze the effect of organizational competence, independence, and commitment to auditors performance. Sample of the research was 87 respondents from Finance and Development Supervisory Agency (BPKP) of Yogyakarta Special Province. In answering the researchs hypothesis, the researcher used multiple linear regression analysis, preceded by hypotheses testing. The result shows that competence and independence have significant roles in auditors performance. Additionally, affective and normative commitments give influence to auditors performance. However, continuance commitment does not influence the auditors performance. 
SOSIALISASI COOKIES SORGUM SEBAGAI CEMILAN SEHAT DI DESA SAYANG JATINANGOR KABUPATEN SUMEDANG Wulandari, Endah
Dharmakarya Vol 6, No 3 (2017): September
Publisher : Universitas Padjadjaran

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Abstract

Pada saat ini, kebutuhan tepung terigu terus meningkat dari tahun ke tahun. Hal ini menyebabkan meningkatnya laju impor gandum sehingga meningkatkan devisa negara untuk mengimpor gandum. Tepung terigu adalah salah satu bahan pangan paling penting di Eropa dan Amerika Utara, dan merupakan bahan utama dalam pembuatan roti, kue, dan pastry (Wikipedia, 2008). Pembuatan cookies dari tepung sorgum adalah salah satu usaha untuk mengurangi penggunaan gandum di Indonesia (Ahza, 1983).PPM Prioritas OKK akan dilaksanakan di desa sayang RW 01 Jatinangor yang dilaksanakan selama 6 bulan bertujuan untuk mensosialisasikan hasil-hasil penelitian di program studi teknologi pangan yang berbasiskan sorgum. Hal ini bertujuan untuk mensosialisakan pada masyarakat terutama di desa sayang tentang pentingnya diversifikasi produk pangan. Kegiatan yang dilakukan berupa ceramah dan demo produk pangan berbasis sorgum.yang dilakukan selama 3 kali yaitu pada bulan september hingga novemver 2017.Hasil proses pengabdian masyarakat memberikan respon yang baik, dimana aparat desa sayang dan RW 01 serta ibu PKK RW 01 baik dan mendukung kegiatan dengan batuan perijinan penggunaan fasilitas RW 01 desa sayang. Hasil evaluasi sosialisasi produk pangan berbasis sorgum pun  baik dengan persentase kesukaan terhadap produk sebesar 84%
ANALISIS IMPLEMENTASI FULL DAY SCHOOL SEBAGAI UPAYAPEMBENTUKAN KARAKTER SISWA DI SD MUHAMMADIYAH 4 KOTA MALANG Wulandari, Endah; Taufik, Marhan; Kuncahyono, Kuncahyono
Jurnal Pemikiran dan Pengembangan Sekolah Dasar (JP2SD) Vol 6, No 1 (2018): April 2018
Publisher : Program Studi Pendidikan Guru Sekolah Dasar Universi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (244.36 KB) | DOI: 10.22219/jp2sd.v6i1.5904

Abstract

Karakter sangat penting bagi siswa. Salah satu upaya untuk membentuk karakter siswa yang berkualitas adalah melalui sekolah yang berbasis agama dan menerapkan sistem full day school agar pembentukan karakter secara kontinu tersebut dapat mencapai hasil. Penelitian ini bertujuan untuk mengetahui: (1) implementasi full day school dalam pembentukan karakter siswa di SD Muhammadiyah 4 Malang, (2) kendala implementasi full day school dalam pembentukan karakter siswa di SD Muhammadiyah 4 Malang, dan (3) Solusi atas kendala implementasi full day schooldalam pembentukan karakter siswa di SD Muhammadiyah 4 Malang. Hasil penelitian ini menunjukkan: (1) Pelaksanaan full day school di SD Muhammdiyah 4 Malang dilaksanakan melalui kegiatan pembelajaran sehari penuh mulai pukul 07.00 WIB sampai pukul 15.30 WIB, pembentukan karakter siswa di SD Muhammadiyah 4 Malang dilaksanakan melalui budaya sekolah yaitu kegiatan rutin, kegiatan spontan dan menggunakan metode pembentukan karakter. Pembentukan karakter siswa juga dilaksanakan melalui kegiatan ekstrakurikuler. (2) kendala dalam penerapan full day school dalam pembentukan karakter siswa yaitu kesadaran siswa, kurangnya dukungan dan apresiasi dari beberapa orang tua atau wali murid, dan sarana prasarana yang belum terpenuhi. (3) Solusi dalam mengatasi kendala yaitu melakukan pembinaan kepada semua warga sekolah, menjalin hubungan dan kerjasama dengan wali murid yaitu dengan membentuk paguyupan GPS (Gerakan Peduli Sekolah), memaksimalkan pendanaan, fasilitas dan sarana prasarana sekolah
PERLINDUNGAN HUKUM BAGI BANK DALAM MENCEGAH KERUGIAN AKIBAT KREDIT BERMASALAH DENGAN JAMINAN PERSONAL GUARANTEE Endah Wulandari
Kumpulan Jurnal Mahasiswa Fakultas Hukum MAGISTER ILMU HUKUM DAN KENOTARIATAN, 2017
Publisher : Kumpulan Jurnal Mahasiswa Fakultas Hukum

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Abstract

Abstract                This journal aims to identify and analyze on what form of legal protection for the bank as a creditor in preventing losses from non-performing loans with collateral personal guarantees and how the formulation of clauses in the agreement underwriting that could provide legal protection for banks to prevent losses in the event of non-performing loans with collateral personal guarantee. This research is normative juridical research with the approach of legislation which assisted with the conceptual nature of legal materials of primary, secondary and tertiary, which will be described, described, and analyzed using three theories, namely the law guarantees legal protection and agreements.                The results of this research is a form of legal protection for the bank as a creditor to prevent losses in the event of non-performing loans with a personal guarantee has not been found either through legislation or through regulatory authority of the financial services, legislation governing responsibility in article 1820- 1850, protection is only given to the surety with several privileges, so the banks are inadequately protected because the bank can not take steps to resolve credit debtor in question while the surety was not cooperative to implement the achievements of the debtors default, the Personal Guarantee creditor protection obtained through a clause in treaty underwriting, is supposed to provide legal protection for creditors financial services authority ruled that the agreement underwriting must be authentic deed as well as the submission of counter guarantee by the insurer and the formulation of clauses in the agreement underwriting proposed by researchers aim to equalize the clause in the treaty underwriting this as a form of protection law for creditors and to avoid clauses are important precisely not included in the underwriting agreement.  Key words: legal protection , losses , personal guarantee Abstrak Jurnal ini bertujuan untuk mengetahui dan menganalisis tentang Apa bentuk perlindungan hukum bagi bank selaku kreditor dalam mencegah kerugian akibat kredit bermasalah dengan jaminan personal guarantee dan bagaimana formulasi klausul dalam perjanjian penanggungan yang bisa memberikan perlindungan hukum bagi bank untuk mencegah kerugian dalam hal terjadi kredit bermasalah dengan jaminan personal guarantee. Jenis penelitian ini merupakan penelitian Yuridis Normatif  dengan menggunakan pendekatan perundang-undangan yang bersifat konseptual dibantu dengan bahan-bahan hukum primer, sekunder dan tersier, yang akan diuraikan, dideskripsikan, dan dianalisis dengan menggunakan 3 teori yaitu hukum jaminan,  perlindungan hukum dan  perjanjian. Hasil dari penelitian ini adalah bentuk perlindungan hukum bagi bank selaku kreditor untuk mencegah kerugian jika terjadi kredit bermasalah dengan personal guarantee selama ini belum diketemukan baik melalui peraturan perundang-undangan maupun melalui peraturan otoritas jasa keuangan, peraturan perundang-undangan yang mengatur penanggungan dalam pasal 1820-1850, perlindungan hanya diberikan kepada penjamin dengan beberapa hak istimewanya, sehingga pihak bank kurang terlindungi sebab pihak bank tidak bisa mengambil langkah penyelesaian kredit debitor yang bermasalah sementara penjamin tidak kooperatif untuk melaksanakan prestasi dari debitor yang wanprestasi, dalam Personal Guarantee perlindungan kreditor didapat  melalui klausul dalam perjanjian penanggungan, seharusnya untuk memberikan perlindungan hukum bagi kreditor otoritas jasa keuangan mengeluarkan aturan bahwa perjanjian penanggungan harus dengan akta otentik serta penyerahan counter guarantee oleh penanggung dan formulasi klausul dalam perjanjian penanggungan yang diusulkan oleh peneliti bertujuan untuk menyamakan klausul dalam perjanjian penanggungan hal ini sebagai bentuk perlindungan hukum bagi kreditor dan untuk menghindari klausul yang penting justru tidak dicantumkan dalam perjanjian penanggungan. Kata Kunci: perlindungan hukum, kerugian, personal guarantee
ANALISIS FUNDAMENTAL MAKRO EKONOMI INDONESIA PERIODE 1980-2012 Endah Wulandari
Jurnal Ilmiah Mahasiswa FEB Vol 2, No 1: Semester Ganjil 2013/2014
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Hasil penelitian menunjukkan bahwa fundamental makro ekonomi Indonesia belum cukup kuat, meskipun indikator ekonomi makro menunjukkan  bahwa pertumbuhan ekonomi tinggi, tingkat inflasi, tingkat kemiskinan, dan tingkat pengangguran rendah. Pertumbuhan ekonomi  Indonesia didorong oleh sektor perdagangan dan keuangan  yang menyebabkan penyerapan tenaga kerja kurang maksimal. Berdasarkan hasil estimasi menunjukkan bahwa variabel tingkat inflasi, tingkat kemiskinan, tingkat pengangguran, transaksi berjalan, transaksi modal dan finansial, serta cadangan devisa secara serentak berpengaruh terhadap pertumbuhan ekonomi Indonesia. Tingkat Inflasi berpengaruh negatif signifikan terhadap pertumbuhan ekonomi. Hal ini sesuai dengan teori Harrold-Domar. Tingkat kemiskinan  dan  tingkat pengangguran  juga menunjukkan hubungan negatif terhadap pertumbuhan ekonomi, namun pengaruhnya tidak signifikan.  Teori Kurva Phillips terbukti bahwa tingkat pengangguran berhubungan negatif dengan tingkat inflasi. Selain itu transaksi berjalan dan  transaksi modal dan finansial berpengaruh positif terhadap pertumbuhan ekonomi Indonesia, sedangkan cadangan devisa berpengaruh negatif terhadap pertumbuhan ekonomi Indonesia, dan ketiganya tidak berpengaruh signifikan.  Kata kunci:   Fundamental Ekonomi,  Pertumbuhan Ekonomi, Tingkat Inflasi, Tingkat Kemiskinan, Tingkat Pengangguran, Transaksi Berjalan, Transaksi Modal dan Finansial, Cadangan Devisa
Pengaruh Kompetensi, Independensi Dan Komitmen Organisasi Terhadap Kinerja Auditor Pada Bpkp Perwakilan Diy Endah Wulandari; Heru Kurnianto Tjahjono
JBTI : Jurnal Bisnis : Teori dan Implementasi Vol 2, No 1 (2011): Februari 2011
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jbti.v2i1.2425

Abstract

Nowadays, a new paradigm emerges which points out the role of an auditor is no longer considered as watch dog to cause fear among auditees. Here, the auditor is taking the role of consultant and catalyst. In term of competence, an auditor can also propose the role of witness or expert witness on a trial. Audit report can be used as a dossier's material in a criminal proceeding by police, district attorney, or court. It proves that audit report is legal evidence that supports a case's completion. At this point, audit report should reflect its auditor's competence in which his or her performance will be tested on the court. Auditor, as a profession, is like two sides of a coin. In one sense, auditor is expected to create good public governance. On the other hand, there are risks to deal with, such as, auditee’s pressure, weaponry threat, and psychological threat. There is also ‘less harmful’ threat namely bribery in form of table money or transportation fee. However, these types of threat should not influence the auditor's independence in making decision. In addition, there is still so called political influence that may affect the auditor's independence. This research aims to analyze the effect of organizational competence, independence, and commitment to auditor's performance. Sample of the research was 87 respondents from Finance and Development Supervisory Agency (BPKP) of Yogyakarta Special Province. In answering the research's hypothesis, the researcher used multiple linear regression analysis, preceded by hypotheses testing. The result shows that competence and independence have significant roles in auditor's performance. Additionally, affective and normative commitments give influence to auditor's performance. However, continuance commitment does not influence the auditor's performance. 
PELAYANAN PUBLIK DALAM PENANGANAN SAMPAH DI KOTA PEKANBARU TAHUN 2019-2020 Endah Wulandari; Adlin "
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Sosial dan Ilmu Politik Vol. 9: Edisi II Juli - Desember 2022
Publisher : Fakultas Ilmu Sosial dan Ilmu Politik Universitas Riau

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Abstract

The waste problem has indeed become a frightening specter for the City of Pekanbaru, so this has made the Pekanbaru City Government and legislature stifled, even several times the DLHK Kota Pekanbaru has often been criticized for their performance in handling waste in Pekanbaru. The performance of cleaning staff is not yet effective and efficient in carrying out their responsibilities so that the growth in the amount of waste in Pekanbaru City continues to increase sharply every year. The limited trash collection is also one of the special highlights in Pekanbaru City. The high flow of urbanization causes Pekanbaru City to always experience an increase in population, which is the main reason for the increasing amount of waste complexity. This study aims to analyze public services in handling waste in Pekanbaru City and all efforts, both services and programs, and performance to overcome this waste problem. The theory used in this study is based on the dimensions of service quality from Zeithaml, divided into five dimensions including Tangibles, Reliability, Responsiveness, Assurance, Empathy. The research method used in this study is a qualitative research method. Data collection techniques through interviews, observation, and documentation studies from several sources. The results of this study show that by using five dimensions to measure the quality of waste handling services in Pekanbaru City, along with the quality of waste handling services in Pekanbaru City, they are still not going well. There are dimensions that have been considered quite good, namely the Responsiveness dimension, and the Empathy dimension. However, there are still dimensions of service quality that need attention and improvement, namely the Tangibles dimension, the Reliability dimension, as well as the Assurance dimension. Several factors influence the effectiveness of waste management by the DLHK Kota Pekanbaru, namely human resources, community awareness, and facilities and infrastructure. Keywords: Public Service, Waste Handling, Local Government
Hubungan Lama Hemodialisa dengan Kejadian Pruritus Uremik pada Pasien GGK RSUD Dr. Hardjono Ponorogo Endah Wulandari
Jurnal Kesehatan Manarang Vol 5 No 1 (2019): Juli 2019
Publisher : Politeknik Kesehatan Kemenkes Mamuju

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33490/jkm.v5i1.90

Abstract

Hemodialysis therapy is very important to maintain condition of fluid balance in the body and prolong the life of patients with chronic renal failure (CRF). Hemodialysis doesn’t cure kidney disease completely and patients will experience various complications after the action, one of which is uremic pruritus. Uremic pruritus is generally experienced about 6 months after onset of dialysis and usually increases with the length of the patient undergoing hemodialysis. The goald of the research to know the relationship between duration of hemodialysis with uremic pruritus occurrence in CRF patients at RSUD Dr. Hardjono Ponorogo. The design research is study of correlational by using survey plan research cross sectional survey. Population in this research is all hemodialysis patients at RSUD Dr. Hardjono Ponorogo. Sample in this research is partially hemodialysis patients in April 2018 for 2 weeks. Sampling technique in this research is non-probability sampling that is consecutive sampling, while the sample is 93 respondents. The independent variable is duration of hemodialysis, dependent variable is uremic pruritus. The statistical test used Chi-Square test. The results indicates majority of the respondents undergo hemodialysis >6 months as much as 65 respondents (69.9%) and as much as 55 respondents (59.1%) didn’t experience uremic pruritus. Based on result of the test statistic Chi-Square obtained result of p=0.262 p>0.05 then Ho accepted or there aren’t relationship between duration of hemodialysis with uremic pruritus occurrence in CRF patients at RSUD Dr. Hardjono Ponorogo. Based on the result of the research can be concluded the duration of hemodialysis doesn’t affect the occurrence of uremic pruritus.
Optimization of the use of sorghum flour, peanuts, and moringa leaves in the making of high-protein gluten-free biscuits [Optimasi penggunaan tepung sorgum, kacang tanah dan daun kelor pada pembuatan biskuit non-gluten tinggi protein] Wulandari, Endah; Indiarto, Rossi; Arifin, Heni Radiani; Talitha, Shabrina Gitta
Jurnal Teknologi & Industri Hasil Pertanian Vol 29, No 2 (2024): Jurnal Teknologi & Industri Hasil Pertanian
Publisher : Teknologi Hasil Pertanian Fakultas Pertanian Universitas Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jtihp.v29i2.144-156

Abstract

Protein is one of the macronutrients that the body needs in large quantities in addition to carbohydrates and fats. Eating high-protein biscuits can be one way to meet daily protein needs. Biscuits made from sorghum flour, peanuts, and Moringa leaves can produce non-gluten biscuits high in protein. This study aimed to determine the optimal balance of using sorghum flour, peanuts, and moringa leaves to produce high-protein biscuits with acceptable sensory values. The research method used is an experimental method with descriptive data analysis. The optimization method uses the Response Surface Methodology (RSM) experimental design with a central composite design (CCD). The best biscuit formula, as a result of the RSM experimental design optimization, has a protein nutrient content of 8.71%, 2.60% moisture content, 2.60% ash content, 32.99% fat content, and 53.85% carbohydrate content. The combination of using flour significantly affects the texture of the biscuits but does not significantly affect the color. Using composite flour consisting of 60% sorghum flour, 37% peanuts, and 4% moringa leaves to manufacture non-gluten biscuits can produce biscuits that are high in protein and have physicochemical properties and good sensory acceptability.
Pengelolaan Dana Pensiun Yang Efektif dan Efisien dalam Menjamin Kesejahteraan Keuangan di Masa Tua Rusmini Icha Indryani; Lisna Nadila; Endah Wulandari; Amelia Septiani
Jurnal Penelitian Ekonomi Manajemen dan Bisnis Vol. 3 No. 3 (2024): Agustus : Jurnal Penelitian Ekonomi Manajemen dan Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jekombis.v3i3.4000

Abstract

QIncreasing life expectancy and the growth of the elderly population in Indonesia make pension fund programs an important solution in ensuring financial well-being in old age. This research aims to analyze important aspects in effective and efficient pension fund management to improve program performance and sustainability. The research method used is a qualitative approach with a case study design, through data analysis from journal articles and related news. The research results show that effective and efficient pension fund management is determined by several key factors, namely good governance and internal control, determining appropriate investment strategies, implementing a strong risk management system, compliance with regulations, adequate transparency and reporting, and strict supervision and audit. Apart from management factors, the success of a pension fund program is also influenced by individual participant factors, such as savings attitudes and future orientation. This research provides practical recommendations for pension fund managers to improve performance and ensure program sustainability, as well as educating the public about the importance of preparing for their financial future through pension fund programs.