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FAKTOR-FAKTOR YANG MEMPENGARUHI PERSONAL AUDITOR INDEPENDEN TERHADAP PERILAKU DISFUNGSIONAL AUDIT (Studi empiris pada Auditor di KAP Pekanbaru dan Padang) Rizki Pratiwi; Azwir Nasir; Devi Safitri
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

Audit dysfunctional behavior is behavior that justifies the occurrence of irregularities in the audit, which resulted in a decrease of audit quality, both directly and indirectly. Such as manipulation by the auditors in the audit assignment in order to achieve the target of individual work. This study aims to examine and analyze the effect of locus of control, work experience, underreporting of time and job stress on dysfunctional behavior audit. The study population is the auditor who works at KAP Pekanbaru and Padang. The number of respondents of the study was 65 copies, only 50 copies that can be processed. The sample is determined by purposive sampling method, data analysis techniques using Structural Equation Model (SEM) with the help SmartPLS version 3.0 was used to test whether the independent variables affect the dependent variable. The result of this study shows that the locus of control, work experience, underreporting of time, job stres have the possitive to the dysfunctional audit behavior. The results showed that the locus of control, work experience, underreporting of time and job stress affect the audit dysfunctional behavior in KAP pekanbaru and padang. The results also showed the contribution of independent variable influence on the dependent variable is equal to 92%. While the remaining 8% is influenced by other variables not included in this SmartPLS model.KeyWords : Locus of Control, Work Experience, Underreporting of Time, Job Stress.
Kajian Awal Produksi Fero Sulfat dari Slag Nikel Melalui Proses Pelindian Menggunakan Asam Sulfat Asep Nurohmat Majalis; Nur Vita Permatasari; Yeni Novitasari; Noviarso Wicaksono; Dedi Armin; Rizki Pratiwi
Jurnal Ilmu Lingkungan Vol 18, No 1 (2020): April 2020
Publisher : School of Postgraduate Studies, Diponegoro Univer

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (452.349 KB) | DOI: 10.14710/jil.18.1.31-38

Abstract

Produksi nikel dengan proses pirometalurgi menghasilkan hasil samping yaitu slag nikel. Slag nikel berdasarkan Peraturan Pemerintah Republik Indonesia No.101 tahun 2014 tentang Pengelolaan Limbah Bahan Berbahaya dan Beracun termasuk limbah bahan berbahaya dan beracun dari sumber spesifik khusus dengan kategori bahaya 2. Kajian pemanfaatan slag nikel cukup menarik dilakukan karena secara kimia slag nikel masih mengandung mineral dan logam-logam yang berharga, dan kandungan logam besi di dalam slag nikel adalah yang paling dominan. Kajian awal produksi fero sulfat dari slag nikel yang berpotensi dapat dimanfaatkan untuk proses pengolahan air limbah pertambangan bijih nikel yang biasanya mengandung kromium heksavalen dan total padatan terlarut telah dilakukan. Tahapan yang dilakukan yaitu karakterisasi slag nikel menggunakan alat XRD untuk mengetahui komposisi mineral utama, SEM-EDX untuk mengetahui morfologi dan kandungan unsur dominanĀ  dan ICP-OES untuk mengetahui konsentrasi logam, dan selanjutnya pelindian slag nikel menggunakan asam sulfat pada variasi konsentrasi asam dan waktu pelindian. Hasil karakterisasi menunjukkan bahwa komposisi mineral utama slag nikel adalah fayalit, magnetit dan kristobalit dengan kandungan unsur dominan Fe, O, Si, S, Mg, Ni, dan Cu. Morfologi slag nikel adalah poligon tidak beraturan dan permukaannya halus serta padat. Kandungan logam Fe, Ni, Co, dan Cu dalam sampel slag nikel secara berturut-turut yaitu 37%, 0,479%, 0,361%, dan 0,0843%. Pelindian slag nikel yang dilakukan pada perbandingan volume pelindi terhadap berat slag nikel yaitu 1000 ml/500 gram, konsentrasi asam sulfat 0,2; 0,25; 0,3 dan 0,35 mol/L dan waktu pelindian 5 hari telah berhasil melarutkan Fe(II) dari slag nikel secara berturut-turut 2790; 1940; 4180 dan 5160 mg/L.
KINERJA PELAYANAN TERPADU SATU PINTU DINAS PENANAMAN MODAL DAN PELAYANAN TERPADU SATU PINTU (DPMPTSP) KOTA PALEMBANG Rizki Pratiwi; Heru Nurasa; Wike Anggraini
Jurnal Ilmiah Wahana Bhakti Praja Vol 10 No 2 (2020)
Publisher : Lembaga Riset dan Pengkajian Strategi Pemerintahan IPDN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33701/jiwbp.v10i2.1371

Abstract

This study aims to describe the performance of one-stop integrated services at Invesment and One Stop Service (DPMPTSP) in Palembang City, South Sumatra, and to identify the factors that cause decreased the performance, and explore more about the efforts to improve employee performance. The research method used in this research is qualitative research with descriptive methods and inductive approaches. Data collection techniques are observation, interview and documentation. The results showed that the performance of the Palembang City Investment Service and One Stop Integrated Service was good. Despite the downgrade due to several factors such as budget constraints, changes in staff structure, increased competition between provinces and the unavailability of public service malls. However, DPMPTSP Palembang City can make several efforts to improve its performance so that it can regain the predicate that was previously achieved.