Articles
Diamond Fraud Dimension Analysis in Detecting Financial Statement Fraud in Companies Manufacturers Listed on the Indonesia Stock Exchange
Septhea Dwi Pratiwi;
Imam Ghozali
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 5, No 1 (2022): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University
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DOI: 10.33258/birci.v5i1.4486
The aim of this research is to analyze and give the empirical evidence of the influence between fraud dimensions such as Pressure, Opportunity, rationalization, and Capability against Financial Statement Fraud. The population of this research is the manufacturing company listed on the Indonesian stock exchange in the period of 2017-2019. The researcher used purposive sampling as the method of choosing the sample with 302 data selections. For the data analysis, the researcher used multiple linear regression. The result of this research proved that financial stability has influenced to the financial statement fraud. The variable of external pressure has not been influenced to the financial statement fraud. Then the variable of financial targets has been influenced with the financial statement fraud. The variable of nature of industry has influenced to the financial statement fraud. Next, the variable of monitoring effectiveness has not been influenced to the financial statement fraud. The variable related party transaction has not been influenced to the financial statement fraud. The variable of auditor change has not been influenced to the financial statement fraud. The variable director change has not been influenced to the financial statement fraud.
Analisis Pengaruh Rasio Serabut Dan Cangkang Kelapa Sawit Sebagai Bahan Bakar Pada Boiler
Kiagus Ahmad Roni;
Elfidiah Elfidiah;
Yudha Widaputra;
Dian Kharisma Dewi
Jurnal Redoks Vol 6, No 1 (2021): REDOKS JANUARI - JUNI
Publisher : Universitass PGRI Palembang
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DOI: 10.31851/redoks.v6i1.5230
Serabut dan cangkang pada kelapa sawit merupakan limbah biomassa yang dihasilkan oleh pabrik pengolahan kelapa sawit, yang dapat digunakan sebagai bahan bakar pada boiler. Serabut kelapa sawit merupakan bagian kedua terluar dari biji sawit, yang berbentuk serabut. Sedangkan cangkang sawit berada di bagian ketiga terluar dengan tekstur keras yang menyelubungi kernel dari kelapa sawit. Cangkang kelapa sawit ini pada umumnya digunakan sebagai bahan bakar padat secara langsung atau sebagai bahan baku pembuatan briket. Tujuan dari penelitian ini yaitu untuk mengetahui nilai emisi gas buang dan nilai efisiensi pada boiler yang didapatkan dari bahan bakar serabut dan cangkang pada kelapa sawit. Metode yang digunakan adalah metode survey yang meliputi studi literatur, survey lapangan, uji laboratorium, dan analisa efesiensi boiler. Hasil penelitian menunjukan nilai Low Heating la/we(LHV) tertinggi 43805,04008 Kcal/Kg dan terendah dengan nilai 29862,98772 Kcal/Kg dengan rasio 70% Serabut Kelapa Sawit dan 30% Cangkang Kelapa Sawit mendapatkan nilai 36072,47322 Kcal/Kg. Sedangk an nilai efisiensi boiler yang didapatkan yakni 80,11%.
PENGARUH OKSIDATOR DAN WAKTU TERHADAP YIELD ASAM OKSALAT DARI KULIT PISANG DENGAN PROSES OKSIDASI KARBOHIDRAT
Atikah Atikah
Jurnal Redoks Vol 2, No 1 (2017): Redoks Januari - Juni
Publisher : Universitass PGRI Palembang
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DOI: 10.31851/redoks.v2i1.2030
ABSTRAKPola konsumsi masyarakat maupun industri pengolahan buah pisang yang hanya memanfaatkan buah dan membuang bagian kulit berpotensi meningkatkan limbah padat organik sehingga perlu dilakukan penelitian mengenai pemanfaatan kulit buah pisang, dalam hal ini sebagai bahan baku pembuatan asam oksalat. Penelitian ini bertujuan untuk mengetahui kondisi operasi optimum dan pengaruh variasi konsentrasi oksidator HNO3, waktu pemanasan dan perbandingan berat antara HNO3 dan hasil hidrolisis kulit pisang terhadap yield asam oksalat yang dilakukan secara oksidasi karbohidrat yang menggunakan bahan baku kulit pisang. Penelitian dilakukan dengan menggunakan rancangan acak yang disusun secara faktorial dengan menggunakan konsentrasi HNO3 40 %, 50 % dan 60 %. Waktu reaksi yang digunakan yaitu 30, 60, 90 dan 120 menit sedangkan rasio perbandingan berat HNO3 terhadap berat hasil hidrolisis kulit pisang yaitu 3 : 1, 5 : 1 dan 7 : 1. Hasil yang diperoleh diuji secara kuantitatif untuk menentukan yield asam oksalat. Kondisi proses yang terbaik pada penelitian ini adalah pada pemakaian HNO3 konsentrasi 60 %, waktu reaksi 90 menit dan perbandingan berat antara HNO3 dan hasil hidrolisis kulit pisang R = 7 : 1 yang memberikan yield 22.5%.Kata kunci : asam oksalat, kulit pisang, proses oksidasi karbohidrat
PENURUNAN KADAR FENOL DALAM LIMBAH CAIR INDUSTRI TENUN SONGKET DENGAN PROSES ELEKTROKOAGULASI
Atikah Atikah
Jurnal Redoks Vol 1, No 2 (2016): Redoks Juli - Desember
Publisher : Universitass PGRI Palembang
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DOI: 10.31851/redoks.v1i2.2024
ABSTRAKIndustri tenun songket yang ada di Kota Palembang menghasilkan limbah cair yang berasal dari proses pewarnaan yang umumnya menggunakan pewarna sintetis. Limbah yang dibuang tanpa pengolahan sebelumnya tersebut akan melalui perairan menuju ke Sungai Musi, oleh karena itu perlu dilakukan pengolahan limbah lebih lanjut agar limbah ini aman bagi lingkungan perairan. Penelitian ini bertujuan untuk mengurangi konsentrasi fenol pada limbah cair industri tenun songket sehingga dapat mengurangi beban pencemaran pada perairan Sungai Musi. Parameter yang diamati adalah perubahan konsentrasi fenol. Penelitian dilakukan pada skala laboratorium secara batch dengan menggunakan elektroda aluminium dengan rapat arus 104.17 Am2, 78.13 A/m2 dan 62.5 A/m2. Sampel diambil pada 20, 30, 40, 50 dan 60 menit sejak elektroda mulai dialiri arus listrik. Analisa sampel dilakukan setelah sampel terlebih dahulu diendapkan selama 30 menit. Analisa laboratorium mengacu pada pada SNI 06-6989.2l-2004 untuk parameter fenol. Hasil analisa menunjukkan persentase penurunan konsentrasi fenol tertinggi mencapai 75% terjadi pada menit ke 60 dengan rapat arus 62.5 A/m2 . Kata kunci : limbah cair tenun songket, fenol, elektrokoagulasi
PERSISTENSI LABA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI: BESERTA FAKTORNYA
Dirvi Surya Abbas;
Imam Hidayat
Jurnal Neraca: Jurnal Pendidikan dan Ilmu Ekonomi Akuntansi Vol 4, No 2 (2020): JURNAL NERACA
Publisher : Program Study of Accounting Education FKIP University of PGRI Palembang
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DOI: 10.31851/neraca.v4i2.5008
Tujuan dari penelitian ini untuk mengetahui secara empiris pengaruh Arus Kas Operasi, Tingkat Hutang, Ukuran Perusahaan terhadap Persistensi Laba. Populasi penelitian ini meliputi seluruh perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di Indonesia tahun 2013-2017. Teknik pengambilan sampel menggunakan purposive sampling dengan menggunakan analisis regresi data panel dalam memgetahui hubungan antara variabel independen dengan variabel dependen. Jenis metode penelitian ini adalah berjenis Kausal-Komparatif. Berdasarkan kriteria yang telah ditetapkan diperoleh 14 perusahaan. Jenis data yang digunakan adalah data sekunder yang diperoleh dari situs Bursa Efek Indonesia. Metode analisis yang digunakan adalah analisis regresi data panel dengan berbantuan Eviews 9.0. Hasil penelitian menunjukkan bahwa Arus Kas Operasi dan Tingkat Hutang berpengaruh positif terhadap Persistensi Laba, sedangkan ukuran perusahaan tidak berpengaruh terhadap Persistensi Laba
Resistance of Poligamous Women A Normative Sociological Analysis of Polygamy in Pesantren
Siti Raudhatul Jannah;
Mustain Mustain;
Yuyun Wahyu Izzati
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 3, No 4 (2020): Budapest International Research and Critics Institute November
Publisher : Budapest International Research and Critics University
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DOI: 10.33258/birci.v3i4.1324
How do women who are polygamied, especially the wives of a Pesantren leader, play a role of a Kiai wife with the status of the first, the second or the third, even the fourth wife? The researcher interacts with these women using the personal language and informal language of the informants to obtain rich data. As a result, women's resistance to polygamy is increasingly gaining space and place on social media, where each polygamous wife is free to express and articulate her views. On social media, women who are polygamied are free to claim their happiness with their husband without involving other wives of their husband. This proves that a polygamous wife also craves the husband as her own, not to be shared with other wives. This fact is a form of their resistance to the behavior of polygamy of their husbands.
MENINGKATKAN KUALITAS PELAYANAN RUMAH SAKIT JIWA MELALUI ANALISIS KINERJA PERAWAT DENGAN METODE BALANCE SCORECARD
Imas Masriah;
Ongkong Sion
Inovasi Vol 8, No 1 (2021): Inovasi: Jurnal Ilmiah Ilmu Manajemen
Publisher : Universitas Pamulang
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DOI: 10.32493/Inovasi.v8i1.p30-41.11491
This study aims to analyze the performance of nurses and service quality at the Anmarsu Hospice Care Mental Hospital. The research method used is a descriptive qualitative approach, by collecting primary data sources through interviews with the Managing Director of RSJ Anmarsu Hospice Care, the Chairperson of the Anmarsu Hospice Care Hospital, the Finance Department, and two secondary nurses obtained from reviewing employee quality improvement documents. The analysis used is the content analysis technique using the Balanced Scorecard measuring instrument. The results of this study consisted of three parts, namely the first part with an approach to overall measurement obtained 23 points x 2 = 46 points, the second part with a specific type of measurement approach to the organization obtained 140 points, and the third part with a reporting approach and data analysis obtained 48 points x 2 = 96 points. Based on the results of the overall score calculation, a total score of 282 points is obtained, which means that the Anamrsu Hospice Care Mental Hospital has a very good approach in measuring organizational performance.
PHRASEOLOGY DISCOURSE IN AIR TRAFFIC CONTROLLER'S COMMUNICATION
Khairunnisa Batubara
Bahtera: Jurnal Pendidikan Bahasa dan Sastra Vol 18 No 1 (2019): Bahtera: Jurnal Pendidikan Bahasa dan Sastra, Volume 18 Nomor 1 Januari 2019
Publisher : Program Studi Pendidikan Bahasa Program Pascasarjana Universitas Negeri Jakarta
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DOI: 10.21009/BAHTERA.181.05
ABSTRACT This writing deals with the types of phraseology in air traffic controller’s communication. The objective of this writing is to find out the types of phraseology used in communication between ATC of KNIA and pilot. The source of this writing is an air traffic controller of KNIA. The data of this writing are the communication between controller and pilot which spoken in statements or commands called phraseology (words and phrases). Descriptive qualitative method is applied as a qualitative design in conducting this research. The instrument of data collection is voice recorder to record the data. Keywords: phraseology, air traffic controller, communication
PERAN EKSTRAKURIKULER KENTHONGAN DALAM MENUMBUHKAN CINTA TANAH AIR PADA SISWA MI MA’ARIF NU TELUK
Uswatun Khasanah;
Pratik Hari Yuwono;
Sony Irianto
Jurnal Education and Development Vol 8 No 3 (2020): Vol.8.No.3.2020
Publisher : Institut Pendidikan Tapanuli Selatan
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DOI: 10.37081/ed.v8i3.1789
Cultural education is very important to be taught to young people today specifically. Cultural education can be taught through the school environment, both inside and outside the classroom. For learning cultural education outside the classroom can be taught through extracurricular activities. One of the extracurricular activities that can preserve the nation's culture is kenthongan. Kenthongan is one of the original arts of the Indonesian people. This research use desciptive qualitative approach. This study uses participants as principals, trainers, teachers, and students. Data collection is done through 1) Observation; 2) Interview; 3) Documentation. To test the validity of the data this study uses a triangulasih technique that compares and checks the truth of data information through observation, interviews, and documentation. Based on research results obtained that the state of extracurricular kenthongan is scheduled by the school on Friday. The kenthongan extracurricular is taught using the direct instruction method. The tools used for kenthongan activities are still complete, but there are some tools that have been damaged. There are two indicators of patriotism, namely pride in the work of Indonesia and preserving Indonesian culture. The inhibiting factor in kenthongan extracurricular activities is that the equipment used has begun to break down and the entry of foreign cultures. For supporting factors in kenthongan extracurricular activities, namely from schools and the environment.
PENGARUH BOOK TAX DIFFERENCES, ARUS KAS OPERASI, TINGKAT HUTANG DAN UKURAN PERUSAHAAN TERHADAP PERSISTENSI LABA (Pada perusahaan sub sektor basic dan chemical yang terdaftar di Bursa Efek Indonesia periode 2014-2018)
Imam Hidayat;
Syifa Fauziyah
COMPETITIVE Vol 4, No 1 (2020): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang
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DOI: 10.31000/c.v4i1.2324
This study aims to determine the effect of book tax differences, operating cash flow, debt levels and company size on earnings persistence in basic and chemical sub-sector companies listed on the Indonesia Stock Exchange (IDX). The time period of the study is 5 years, namely the 2014-2018 period.This research population includes all basic and chemical sub-sector companies listed on the Indonesia Stock Exchange (IDX) for the 2014-2018 period. The sampling technique uses purposive sampling technique. Based on predetermined criteria obtained by 10 companies. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analytical method used is panel data regression analysis.The results showed that book tax differences had no effect on earnings persistence, operating cash flow had a positive effect on earnings persistence, the level of debt had no effect on earnings persistence and company size had no effect on earnings persistence.