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PENGARUH TEKANAN KETAATAN, TEKANAN ANGGARAN WAKTU, PENGALAMAN AUDITOR DAN SELF EFFICACY TERHADAP AUDIT JUDGMENT (Studi Kasus pada KAP di Kota Pekanbaru, Batam dan Medan) Diva Dwi Andani; Amir Hasan; Julita Julita
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2018): Wisuda Februari 2018
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

The purpose of this study is to examine the effect of obedience pressure, time budget pressure, auditor experience and self efficacy to audit judgment was taken by auditor. Audit judgment is used in order to produce the final opinions about the fairness of a company’s financial statement to be issued by the auditor. The quality produced by the auditor judgement may be interrupted because of a situationthat occurred in the ethical dilemma that will affect the auditor’s take an ethical decision that will affect the resulting judgment. Accuracy auditor to generate audit judgment influenced by obedience pressure, time budget pressure, auditor experience and self efficacy .The study population was all auditor who worked on the firm in Pekanbaru City, Batam City, and Medan City, and has worked at least 2 year experience. Sampling was done using a simple sampling to obtain as many as 160 respondents. The data used in this study is primary data in the form of a questionnaire. From 160 questionnaires has distributed, only 130 questionnaires can be processed. The result of this research is indicating that obedience pressure, time budget pressure, auditor experience and self efficacy effects on audit judgment with significance level of 6%, 0%, 0% and 0%.Keywords : audit judgment, obedience pressure, time budget pressure, auditor experience, self efficacy
PENGARUH KOMPETENSI, PEMANFAATAN TEKNOLOGI INFORMASI, SISTEM PENGENDALIAN INTERN PEMERINTAH, KOMITMEN APARATUR DESA DAN PENGELOLAAN LINGKUNGAN TERHADAP PENGELOLAAN KEUANGAN DANA DESA DI KECAMATAN RANGSANG BARAT KABUPATEN KEPULAUAN MERANTI Purnama Kenari; Savitri Enni; Julita Julita
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 7, No 2 (2020): (Juli - Desember 2020)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aims to analyze the Competence, Utilization of Information Technology, Government Internal Control Systems, Village Apparatus Commitment and Environmental Management to Village Fund Financial Management. The population of this research was 12 villages in West Rangsang sub-district. The selection of research samples using purposive sampling method. The sample in this study was the village head, the village secretary, the head of financial affairs, the head of administrative and planning affairs, as well as the village consultative body with 60 respondents. The data analysis used is multiple regression analysis. The results showed that the Competence, Utilization of Information Technology, Government Internal Control Systems and Environmental Management influenced the Village Fund Financial Management. Meanwhile, Village Apparatus Commitment has no effect on Village Fund Financial Management.Keywords: Village Fund Management, Competence, Utilization of Information Technology, SPIP, Commitment, Environmental Management
FAKTOR-FAKTOR YANG MEMPENGARUHI SENJANGAN ANGGARAN (Studi Empiris Pada OPD Provinsi Jambi) Ulfah Rosendi Afrilliani; Emrinaldi Nur DP; Julita Julita
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 6, No 1 (2019): (Januari - Juni 2019)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aims to determine the effect of budgetary participation, informationasymmetry, budget emphasis, task complexity, and organizational commitment, clarity ofbudget targets, organizational culture and individual capacity for budgetary slack inRegional Device Organization (RDO), Jambi Province. To collect the data, purpossivesampling technique was applied. The population of this study was all Regional DeviceOrganizations (RDO) in Jambi Province with the total sample of 65 official employeesand OPD agencies in Jambi Province. To analyse the data, Partial Least Square (PLS)was used. Based on the results of the data analysis, it shows that budgetary participation,budget emphasis, organizational commitment, clarity of budget targets andorganizational culture influence budgetary slack. However, asymmetry information, taskcomplexity and individual capacity have no effect on budgetary slack.Keywords: budgetary participation, information asymmetry, budget emphasis, taskcomplexity, and organizational commitment, clarity of budget targets,organizational culture and individual capacity for budgetary slack.
HUBUNGAN PEMBERIAN TUGAS RUMAH (PR) JENIS PRACTICE EXERCISE/LATIHAN TERHADAP HASIL BELAJAR KOGNITIF SISWA PADA MATA PELAJARAN IPS KELAS V SEKOLAH DASAR NEGERI 6 DEDAI TAHUN PELAJARAN 2017/2018 Julita Julita; Eliana Yunitha Seran; Imanuel Sairo Awang
DUNIA ANAK: Jurnal Pendidikan Anak Usia Dini Vol 1, No 2 (2018): DUNIA ANAK
Publisher : STKIP Persada Khatulistiwa Sintang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (464.257 KB) | DOI: 10.31932/jpaud.v1i2.384

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui adanya hubungan antara pemberian tugas rumah (PR) jenis practice exercise/latihan dengan hasil belajar kognitif siswa pada mata pelajar IPS SDN 6 Dedai tahun pelajaran 2017/2018.Metode yang digunakan dalam penelitian ini adalah metode kuantitatif dengan bentuk penelitian korelasional. Populasi keseluruhan berjumlah 20 siswa dan semuanya dijadikan sampel penelitian. Teknik pengambilan sampel menggunakan teknik sampling jenuh. Data yang digunakan dalam penelitian ini diperoleh dari instrumen angket dan nilai ulangan umum semester satu.Berdasarkan analisis data, ditemukan koefisien korelasi atau thitung sebesar 0,746 lebih besar dari ttabel 0,444. Artinya ada hubungan, hal ini dipertegas dengan hasil perhitungan koefisien determinasi sebesar 0,557. Artinya 55,7 % hasil belajar IPS siswa dipengaruhi oleh pemberian tugas rumah (PR). Kemudian untuk mengetahui signifikasi dari hubungan tersebut, dilakukan uji t Ketentuannya jika rhitung> rtabel, maka Ha diterima, dan Ho ditolak. Hasil Uji t tersebut menunjukan bahwa harga thitung lebih besar daripada ttabel (4,759 > 2,101), sehingga Ha diterima dan Ho ditolak. Artinya hubungan tersebut signifikan. Kesimpulan dari penelitian ini adalah terdapat hubungan yang signifikan antara pemberian tugas rumah (PR) jenis practice exercise/latihan dengan hasil belajar kognitif siswa pada mata pelajar IPS  SDN 6 Dedai tahun pelajaran 2017/2018.Kata Kunci: Pemberian tugas rumah Jenis Practice Exersice/Latihan,  Hasil Belajar Kognitif
PENERAPAN ELEKTROKOAGULASI DALAM PROSES PENJERNIHAN LIMBAH CAIR Eddy Wiyanto; Budi Harsono; Amelia Makmur; Rudy Pangputra; Julita Julita; Mario Stefanus Kurniawan
Jetri : Jurnal Ilmiah Teknik Elektro Jetri Volume 12, Nomor 1, Agustus 2014
Publisher : Website

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (759.59 KB) | DOI: 10.25105/jetri.v12i1.1449

Abstract

Environmental problems has become a global issue and need a serious attention. Not only solid waste, liquid waste also have negative effects on the environment and human health. The existence of these needs must be balanced with the development of wastewater treatment technologies, both for liquid waste from factories, hospitals, and other sources. Various methods have been applied to solve the problem of liquid waste, mostly using a chemical process by reaction with chemicals. Purification of waste water by chemical processes have various shortcomings. Another alternative is the principle of electrocoagulation. Electrocoagulation is a process of coagulation or clotting of the electrical power through the process of electrolysis to reduce the metal ions and particles in the water. The basic principle of electrocoagulation is a reduction and oxidation (redox). This research will be designed a tool that applies the principles of electrocoagulation for wastewater purification process with the development of several existing tools of electrocoagulation, which is portable, it can eliminate many kinds of pollutants, including heavy metals that are dangerous, using bubble system as binding contaminants, more stronger than the floc Al (OH) 3, and use the Self-Cleaning system with a reverse voltage so that the cleaning process can reduce operational costs.  Keywords: waste water, electrocoagulation, electrodes, self-cleaning systemMasalah lingkungan telah menjadi isu global dan perlu mendapat perhatian serius. Tidak hanya limbah padat, limbah cair juga memiliki efek negatif terhadap lingkungan dan kesehatan manusia. Adanya kebutuhan ini perlu diimbangi dengan pengembangan teknologi pengolahan air limbah, baik untuk limbah cair dari pabrik, rumah sakit, dan sumber lainnya. Berbagai metode telah diterapkan untuk menyelesaikan masalah limbah cair, sebagian besar menggunakan proses dengan reaksi bahan kimia. Pemurnian air limbah dengan proses kimia memiliki berbagai kekurangan. Alternatif lain adalah menggunakan prinsip elektrokoagulasi. Elektrokoagulasi adalah proses koagulasi atau penggumpalan dengan daya listrik melalui proses elektrolisis untuk mengurangi ion logam dan partikel di dalam air. Prinsip dasar dari elektrokoagulasi adalah reduksi dan oksidasi (redoks). Pada penelitian ini akan dirancang sebuah alat yang menerapkan prinsip-prinsip elektrokoagulasi untuk proses pemurnian air limbah dengan pengembangan terhadap alat elektrokoagulasi yang telah ada, yaitu bersifat portabel, dapat menghilangkan berbagai jenis polutan, termasuk logam berat yang berbahaya, menggunakan sistem gelembung sebagai pengikat kontaminan, yang lebih kuat daripada flok Al(OH)3, dan menggunakan sistem Self-Cleaning dengan tegangan balik dimana proses pembersihan dapat dilakukan secara otomatis sehingga mengurangi biaya operasional.  Kata kunci: air limbah, elektrokoagulasi, elektroda, sistem self-cleaning
PENGARUH PELATIHAN DAN PENGEMBANGAN TERHADAP PRODUKTIVITAS KERJA PEGAWAI PADA KANTOR CAMAT DAMAI KABUPATEN KUTAI BARAT Julita julita
OBOR: Oikonomia Borneo Vol. 1 No. 2 (2019): Oktober
Publisher : University of Widya Gama Mahakam Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24903/obor.v1i2.1824

Abstract

The purpose of this study was to determine the effect of training and development at the Damai sub-district office on employee productivity. The type of research used is quantitative research with quantitative descriptive methods using questionnaires and multiple linear regression analysis tools, validity and reliability tests, correlation tests and determination tests. Test the hypothesis T test and F test and use the SPSS 21 tool to determine the effect and relationship of each variable. From the results of the analysis, it is known that the training and development variables simultaneously have a positive and significant influence on the work productivity of employees at the Damai District Office of West Kutai Regency. And of the two independent variables, namely training and development, the dominant variable is Development.
Modernisasi UMKM Berbasis Digital Marketing Pada Kelurahan Sukaramai, Pekanbaru Julita Julita; Rafly Sulaiman; Mustafa Ramadhan S; Muhammad Dzaky; Risa Mulyani; Raihana Lutfiah Rin; Novie Putri Rahmadhany T; Aisia Aurora; Vanessa Alya A. S; Arifah Hanum
JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen Vol 2 No 2 (2022): JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen
Publisher : Universitas Muhammadiyah Enrekang

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Abstract

Perkembangan Teknologi mengubah cara hidup masyarakat. Termasuk cara berdagang yang harus mengikuti kebutuhan konsumen. Konsumen cenderung memanfaatkan teknologi informasi dalam berbelanja. Warga Kelurahan Sukaramai rata-rata merupakan pedagang kelas mikro sampai menengah terkhususnya di bidang pangan. Namun, usaha yang dijalani oleh para pedagang ini masih berbasis berdagang di tempat dan belum terbuka di dalam jaringan. Pengabdian ini bertujuan untuk membantu modernisasi usaha mikro kecil menengah pedagang di Kelurahan Sukaramai dari bentuk tradisional ke dalam bentuk Digital Marketing. Metode penelitian yang digunakan pada penelitian ini adalah metode pelatihan langsung dengan dua tahap yaitu tahapan persiapan dan tahap pelaksanaan. Pelaksanaan kegiatan ini memberikan dampak yang positif bagi masyarakat Kelurahan Sukaramai khususnya bagi para pedagang.
The Effect Of Transparency, Accountability, Training And Accounting Information Systems On BUMDes Financial Management (All BUMDes In Kuantan Singingi Regency) Nur aini; Desmiyawati Desmiyawati; Julita Julita
Kajian Akuntansi Volume 24, No. 1, 2023
Publisher : Universitas Islam Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/ka.v24i1.9545

Abstract

BUMDes plays an important role in improving the economy of a village. A good benchmark for a BUMDes can be seen from the structure of good governance, so that to manage well BUMDes, quality of human resources are needed in the implementation of BUMDes management which will make BUMDes easily to achieve the goals of the BUMDes for the welfare of rural communities. This research was conducted with the purpose to testing the effect of accountability, transparency, training and use of accounting information systems on the financial management of BUMDes. Sources of data used in this study are primary data and questionnaires as research measuring tools. The population in this study are all BUMDes located in Kuantan Singingi Regency and the sampling technique used is the proportional stratified random sampling method so that a sample of 69 BUMDes is obtained. The statistical results obtained from this study are that accountability, training and use of accounting information systems affect the financial management of BUMDes,S but transparency has no effect on the financial management of BUMDes.
PENGARUH PROFITABILITAS, SOLVABILITAS, UKURAN PERUSAHAAN, UMUR PERUSAHAAN, OUTSIDER OWNERSHIP, DAN REPUTASI KANTOR AKUNTAN PUBLIK TERHADAP KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN: (Studi Empiris Pada Perusahaan Property and Real Estate Yang Terdaftar Di Bursa Efek Indonesia 2016-2019) Nenik Marianti; Yusralaini, Yusralaini; Julita Julita
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 3 No. 1 (2023): Maret: Jurnal Ekonomi dan Manajemen
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/optimal.v3i1.952

Abstract

The purpose of this study was to examine the effect of profitability, solvency, firm size, outsider ownership, and auditor’s firm reputation towards timeliness of financial reporting at property and real estate companies listed on the indonesian stock exchange period 2016-2019. The data used in this research ini secondary data, namely from annual financial reports. These samples were obtained by purposive sampling method, using several criteria in order to obtain a sample of 24 companies and measure the timeliness of financial reporting with the dummy variables. Hypothesis testing is done by logistic regression analysis with SPSS ver. 26.0. The result of this research provides evidence that the profitability have a influences on timeliness of financial reporting. However there is no evidence that solvency, firm size, company age, outsider ownership, and auditor’s firm reputation have influence on timeliness of financial reporting.
Performing Ocular Examinations as A Component of Self-Care For Individuals with Leprosy with The Aim of Eradicating Social Stigma and Prejudice Hendriati Hendriati; Tutty Ariani; Havriza Vitresia; Kemala Sayuti; Andrini Ariesti; Julita Julita; Qaira Anum; Satya Wydya Yenny; Rina Gustia; Gardenia Akhyar; Ennesta Asri; Indah Indria Sari; Astria Rima Rara Yuswir; Novian Novian; Rizki Dwayana; Agustin Vira; Rika Desviorita; Rendra Darma Satria
Warta Pengabdian Andalas Vol 31 No 3 (2024)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jwa.31.3.537-546.2024

Abstract

Leprosy is still a health problem in several countries, including Indonesia. Disability due to leprosy is a health threat for sufferers and causes quality-of-life problems that can disrupt the productivity of leprosy patients. Ocular involvement in leprosy is joint, but little data has been reported. Apart from multi-drug treatment (MDT), leprosy sufferers must also be able to carry out continuous self-care to prevent further disability. This is a collaborative activity between the Department of Ophthalmology and Dermatology Venereology of the Faculty of Medicine, the University of Andalas in Puskesmas Pauh Kamba district of Padang Pariaman. This is an advocacy activity on self-care (3M: Seeing, Examining, and Protecting) and eye examination. The activity was followed by interactive discussions and continued with a direct examination for skin abnormalities and disabilities, eye examination, and fundoscope. The activity results were obtained from 24 respondents, 11 men and 13 women. The age range is 16-59 years (67%), with the highest level of education being Elementry School graduates, which is 11 people (46%). In the self-care questionnaire of patients, 40% behaved well, and the results of eye examinations almost suffered from dry eye complaints without disabilities.