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Journal : JOURNAL OF APPLIED ACCOUNTING AND TAXATION

Effect of Lecturer Certification Allowance, Lecturer Education, and Lecturer Training on Lecturer Performance Sinarti Sinarti; Siti Rahmawati
Journal of Applied Accounting and Taxation Vol 2 No 1 (2017): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (324.587 KB) | DOI: 10.5281/zenodo.1306546

Abstract

This study examines the effect of the certification allowances lecturer, faculty of education, training and lecturer on the performance of the lecturer. This research was conducted using questionnaires to all samples certified lecturer. The data obtained were then processed using regression analysis. The number of questionnaires are processed totaled 75 questionnaire. Hypothesis test results have shown that the benefits of certification lecturers, professors of education, and training faculty positive and significant effect on the performance of the lecturer. Allowances for lecturers who have followed the certification, provide opportunities for continuing education for faculty, and provide training opportunities according to their field can improve the performance of lecturers. The samples in the study have not been evenly distributed and performance assessment are used in the form of self-appraisal, so that further research can be used to sample a wider and performance assessment is done by looking at Work Target Employees for lecturers Civil Servant and the achievement of academic rank private colleges.
Responsibility Student Budgeting Procedure in Polytechnic Batam Sinarti Sinarti; Dessy Ratna Sary
Journal of Applied Accounting and Taxation Vol 1 No 1 (2016): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.1307285

Abstract

This research is discuss about the procedure for making the grant implementation work programs to attract the use of budgetary procedures of Student Affairs at Polytechnic Batam Student Affairs Organization. The funds badly needed by the student organization to run all programs of work which will be carried out during a period of stewardship. Financing for the activities of the student organization is regulated in the decision of the Minister of education and culture of the Republic of Indonesia No. 155/U/98, on the organization of Student Affairs General Guidelines College and the Statute of the College. All of activity that has been carried out must be made in the report of accountability activities as accountability for the use of the grant implementation of work programs.
Effect on Profitability Liquidity Management of Banking Companies in Indonesia Stock Exchange Sinarti Sinarti; Fitriah Rahmadany
Journal of Applied Accounting and Taxation Vol 3 No 1 (2018): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (687.84 KB) | DOI: 10.5281/zenodo.1305165

Abstract

This study examines the impact of liability (quick ratio) to profitability in banking companies listed in Indonesia Stock Exchange (BEI) to prove its influence on the level of debt repayment banking finance company. The data used in this research is secondary data uses financial statements that have been audited. Data analysis technique used is simple regression analysis. The results indicate that the quick ratio positive effect on the company's financial profitability. The results of this study illustrate that the liability would affect the profitability of companies that are in financial companies to be used effectively and efficiently. This research is important for companies and organizations, in order to better the use or utilization liability. The company is only limited to the banking companies listed in BEI, then further research is recommended to add criteria and indiktor others that have not been addressed in this study, in addition to subsequent authors can also extend the sample population to another company with a different field such as manufacturing or services.
Perancangan Sistem Pengendalian Internal Berbasis COSO pada Program Studi di Politeknik Negeri Batam Irsutami Irsutami; Sinarti Sinarti; Jessica Olifia
Journal of Applied Accounting and Taxation Vol 3 No 2 (2018): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (397.9 KB) | DOI: 10.30871/jaat.v3i2.869

Abstract

Tujuan dari penelitian ini adalah untuk melakukan perancangan sistem pengendalian internal yang berbasis Committee of Sponsoring Organizations (COSO) pada Program Studi Akuntansi Manajerial pada Jurusan Manajemen Bisnis di Politeknik Negeri Batam. Pengumpulan data dilakukan dengan inspeksi dokumen dan wawancara kepada beberapa pihak yang terkait, sedangkan metode analisisnya adalah deskriptif yakni dengan menjelaskan setiap komponen sistem pengendalian internal COSO yakni 1) Lingkungan Pengendalian, 2) Penilaian Risiko, 3) Aktivitas Pengenlaian, 4) Informasi dan Komunikasi, dan 5) Pemantauan dengan merujuk pada Visi dan Misi Program Studi Akuntansi Manajerial. Hasilnya berupa seperangkat sistem pengendalian internal berbasis COSO untuk program studi Akuntansi Manajerial yang dapat diterapkan untuk mengendalikan sistem pembelajarannya.
Faktor-Faktor yang Mempengaruhi Tingkat Pemahaman Mahasiswa pada Mata Kuliah Auditing di Politeknik Negeri Batam Winanda Wahana Warga Dalam; Sinarti Sinarti
Journal of Applied Accounting and Taxation Vol 4 No 1 (2019): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (172.503 KB) | DOI: 10.30871/jaat.v4i1.1110

Abstract

Penelitian ini bertujuan untuk mengetahui apakah kecerdasan emosional dan perilaku belajar berpengaruh terhadap tingkat pemahaman mahasiswa dalam mata kuliah Auditing. Penelitian ini menggunakan data primer yang diperoleh dari responden mahasiswa Akuntansi Jurusan Manajemen Bisnis Politeknik Negeri Batam. Data yang diperoleh dianalisis menggunakan analisis regresi dan diperoleh hasil bahwa secara parsial, variabel kecerdasan emosional dan perilaku belajar berpengaruh positif tetapi tidak signifikan terhadap tingkat pemahaman mahasiswa dalam mata kuliah Auditing tetapi secara simultan kedua variabel berpengaru positif dan signifikan terhadap tingkat pemahaman mahasiswa dalam mata kuliah Auditing.