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Deteksi Fraudulent Financial Reporting dengan Menggunakan Perspektif Teori Fraud Pentagon Jullani; Mukhzarudfa; Yudi
Jurnal Akuntansi & Keuangan Unja Vol. 5 No. 3 (2020): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

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Abstract

The purpose of this research is to examine the effect of fraud pentagon theory in explaining of fraudulent financial on Indonesian companies listed on the Indonesia Stock Exchange (IDX) for the period 2016-2018. This study uses 10 (ten) independent variables to achieve this objective, namely: financial stability, external pressure, auditor opinion, audit committee, change in auditors, rationalization, changes in directors, independent board of commissioners, political connections and CEO duality. The dependen variable used is fraudulent financial reporting proxied by restatement of annual report. The study population uses companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2018 period. The result shows that the audit opinion variable have an influences fraudulent financial reporting, while the variables of financial stability, external pressure, audit committee, auditor turnover, rationalization, change of directors, independent commissioners, political connections and CEO duality do not have an effect on fraudulent financial reporting.
PENGARUH GAJI DAN SEMANGAT KERJA TERHADAP PRODUKTIVITAS KERJA KARYAWAN PT. KARYA EMPAT PILAR Yudi; Salfadri; Novi Yanti
Matua Jurnal Vol. 3 No. 2 (2021): Matua Jurnal (Pengembangan Ilmu Manajemen dan Bisnis) (Juni 2021)
Publisher : LPPM Universitas Ekasakti, Padang

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh gaji dan smeangat kerja terhadap produktivitas kerja karyawan PT.Karya Empat Pilar. Data yang digunakan dalam penelitian ini adalah data primer yang diperoleh dengan menyebarkan kuisioner kepada 61 sampel karyawan PT.Karya Empat Pilar. Metode analisis yang digunakan adalah regresi linear berganda. Hasil Penelitian menunjukan berarti besarnya kontribusi variabel gaji dan semangat kerja terhadap produktivitas kerja pegawai PT. Karya Empat Pilar adalah 95,7 %.Berdasarkan penelitian diatas direkomendasikan bahwa: agar perusahaan memberikan pelatihan serta memposisikan karyawan pada jabatan yang sesuai dengan keahlianya sehingga kualitas kerja karyawan semakin baik, yang mampu berdampak pada produktivitas kerja bagi perusahan.
PENERAPAN ALGORITMA C4.5 UNTUK MEMPREDIKSI KECOCOKAN GAYA BELAJAR BAGI SISWA SISWI SEKOLAH DASAR (STUDI KASUS : SD SARIPUTRA Algoritma C4.5 Untuk Memprediksi Kecocokan Gaya Belajar Bagi Siswa Siswi Sekolah Dasar (Studi Kasus : SD Sariputra Jambi) OSCARIO; JASMIR; YUDI
Jurnal PROCESSOR Vol 14 No 2 (2019): Jurnal Processor
Publisher : LPPM Universitas Dinamika Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33998/processor.2019.14.2.637

Abstract

Data Mining merupakan serangkaian proses yang digunakan untuk mendapatkan informasi yang berguna dari database yang besar. SD Sariputra merupakan sekolah dasar yang didirikan pada tahun 1971. Pada proses pembelajaran di SD Sariputra Jambi, masih banyak murid yang tidak fokus atau tidak memiliki keinginan untuk belajar. Dimana kemungkinan terbesar adalah ketidak cocokan gaya belajar dan metode belajar guru tersebut. Oleh karena itu, penulis mempelajari dan melakukan analisis data mining terhadap data murid dan kepribadiannya agar data tersebut dapat berubah menjadi informasi yang berharga bagi SD Sariputra. Informasi ini diharapkan dapat membantu meningkatkan proses belajar mengajar di SD Sariputra. Penulis menggunakan hasil data quisioner pada siswa-siswi kelas 3 & 4 sebanyak 155 data siswa-siswi yang telah penulis sajikan dalam file ekstensi arff. Dalam melakukan analisis ini, penulis menggunakan tools WEKA. Metode yang digunakan adalah Decision Tree dengan Algoritma C4.5 dengan 11 attribut. Analisis tersebut menghasilkan 23 Rule. Rule tersebut dihasilkan dari hasil akhir bentuk Decision Tree. Kata Kunci: Data Mining, Algoritma C4.5, Gaya Belajar
Penerapan Analisis SWOT Sebagai Strategi Pemasaran Pada Swalayan KOIM MWR di ‎Ketapang Sampang Kecamatan Ketapang Iftihor; Yudi
Islamic Economics And Finance Journal Vol 1 No 1 (2022): ISECO
Publisher : Sekolah Tinggi Agama Islam Muafi Sampang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (306.759 KB) | DOI: 10.62005/iseco.v1i1.8

Abstract

Metode penelitian ini menggunakan pendekatan kuantitatif dengan jenis deskriptif yang bertujuan untuk membuat gambar atau deskriptif tentang suatu keadaan secara objektif yang menggunakan angka, dari pengumpulan data, penafsiran pada tersebut. Hasil dari penelitian menunjukkan bahwa Swalayan KOIM memiliki kekuatan produk, sumber daya, manajemen, keuntungan, permodalan, dan jalinan kerjasama yang baik. Kelemahannya adalah kurangnya ketegasan, tenaga ahli, teknologi, pesaing, dan promosi. Peluangnya meliputi lokasi strategis,, kerjasama, dan kepercayaan konsumen. Sedangkan ancamannya adalah banyaknya pesaing yang lebih mempuni dalam strategi dan operasional pesaing yang lebih mumpuni.
Analisis Kinerja Keuangan Klub Sepak Bola Bali United FC Kumalasari, Rizky; Yudi; Olimsar, Fredy
Jurnal Ilmiah Wahana Akuntansi Vol. 18 No. 2 (2023): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi dan LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/Wahana.18.023

Abstract

This research aims to determine the financial performance of the Bali United FC football club. This research uses quantitative descriptive analysis techniques using 10 general and specific financial ratio indicators. The data used is secondary data in the form of financial reports from 2018 to 2022 which come from the company’s official website. The results of this research show that the financial performance of the Bali United FC football club generally has a good level of liquidity and solvency, but the level of profitability is still not good. The results of calculations using special ratios show that Bali United FC is able to manage assets and operating expenses well, as well as generating quite good sales and operating cash flow
ANALISIS PENERAPAN METODE BALANCE SCORECARD SEBAGAI PENGUKURAN KINERJA PADA PUSKESMAS MARO SEBO ILIR BATANGHARI Intan Syahrina; Yudi; Yetti, Susfa
Jambi Accounting Review (JAR) Vol. 4 No. 3 (2023): Jambi Accounting Review (JAR)
Publisher : Jurusan Akuntansi FEB Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jar.v4i3.27984

Abstract

This study aims to determain the performance analysis at the Maro Sebo Ilir Healt Center, Batanghari District, using the Balance Scorecard method. In analyzing the data researchers used qualitive methods. This analysis is based on interviews and by looking at existing data at the puskesmas, both financial and non-financial data. The sample in this study, namely performance of the financial perspective, the performance of the customer perspective, the performance of the internal business process perspective, and the performance of the growth and learning perspective. The result of the study using the Balance Scorecarad method at the Maro Sebo Ilir Healt Center show at the financial perspective which has an everage results is more effective than the results of the four research variables. The results showed than the Balance Scorecard analysis from the UPT Puskesmas Maro Sebo Ilir had Performed poorly, namely 80% was below the standard set at 80% - 100%%. Keyward : Balance Scorecard, Performance Measurement, Performance of the Maro Sebo Ilir Healt Center
ANALISIS KINERJA KEUANGAN MENGGUNAKAN METODE RASIO KEUANGAN PADA PERUSAHAAN LOGISTICS AND DELIVERIES YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2020-2021 hadi, firdaus; Yudi; Muhammad Ridwan
Jambi Accounting Review (JAR) Vol. 4 No. 3 (2023): Jambi Accounting Review (JAR)
Publisher : Jurusan Akuntansi FEB Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jar.v4i3.29524

Abstract

  This research aims to determine the financial performance of logistics and deliveries companies in 2020-2021 using the financial ratio method. In analyzing the data, researchers used quantitative methods. The sample in this research is logistics and deliveries companies listed on the Indonesia Stock Exchange in 2020-2021. The variables in this research consist of three ratios, namely liquidity, solvency and profitability. There are two sub ratios for each of these ratios (current ratio and cash ratio), (debt to asset ratio and debt to equity ratio), (return on investment and return on equity). The results of the research show that analysis using liquidity ratios and profitability ratios found that the company's performance was not in good condition, then analysis using the solvency ratio found that the company's performance was in good condition.
Efektifitas Kombinasi Zat Pengatur Tumbuh (ZPT) dan Sumber Eksplan pada Kultur Jaringan Tanaman Kakao (Theobroma cacao L) dan lada (Piper nigrum L): Effectiveness of the Combination Plant Growth Regulator (PGR) and Explant in Plant Tissue Cultures of Cacao (Theobroma cacao L) and Pepper (Piper nigrum L) Muktirianur; Yudi; Regina Selina Putri; Khairunnisa Azizah Salsabila
Agrifarm : Jurnal Ilmu Pertanian Vol 12 No 2 (2023): Jurnal llmu Pertanian Agrifarm
Publisher : Universitas Widya Gama Mahakam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24903/ajip.v12i2.2256

Abstract

The plantation sector is one of the largest contributors to Indonesia's foreign exchange, this can be seen from the value of exports that have been contributed by the plantation sector. Cocoa (Theobroma cacao L) and pepper (Piper nigrum L) are plantation crops that contribute a lot to the country's foreign exchange. East Kalimantan is one of the areas that has a climate that supports the growth of cocoa and pepper plants, but their production is still very minimal. East Kalimantan has a large enough marginal land, marginal land is land that has environmental conditions that are less fertile or difficult to cultivate conventionally. The assembly of new varieties through tissue culture techniques makes it possible to produce many new plants in a short time, so that these new varieties can be used to increase cocoa and pepper production in East Kalimantan. This study aims to obtain the right combination of PGR and explant for the utilization of tissue culture on cocoa and pepper plants in assembling new varieties of cocoa and pepper plants in vitro. This research consists of two experiments. The first experiment was optimizing the explants and PGR combinations used for cocoa plants and the second experiment was optimizing the explants and PGR combinations used for pepper plants. The design used in this study was complete random design Factorial with 2 factors and 5 replications. The first factor used in this research is the source of the explants. For cocoa plants in the form of Staminoid (K1) and Petal (K2). As for pepper plants, namely leaves (L1) and shoots (L2). The second factor for each experiment was the combination of PGR in tissue culture media, namely solid WPM media with the addition 1 mg L-1 2,4D + 0,5 mg L-1 BAP + 30 g L-1 sucrose (W1) and Solid WPM with the addition of ZPT 1 mg L-1 NAA + 7 mg L-1 Kinetin + 30 g L-1 sucrose (W2). The use of WPM + 1 mg L-1 2,4D + 0,5 mg L-1 BAP (W1) media on both cocoa and pepper plants was able to induce callus. Whereas on WPM + 1 mg L-1 NAA + 7 mg L-1 Kinetin (W2) media it was able to form shoots. For the best source of explants used for the assembly process or propagation of cocoa and pepper plants, explants of cacao staminoid (K1) and pepper leaves (L1) can be used.
SISTEM MANAJEMEN PERKANTORAN MODERN DI WILAYAH KOTA SUKABUMI PADA KANTOR DINAS PERPUSTAKAAN DAN ARSIP DAERAH KOTA SUKABUMI Maryanti; Masruroh; Sri Mulyani; Widda A; Yudi; Yunita
Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 2 No. 2 (2024): Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.572349/neraca.v2i2.948

Abstract

Tujuan Penelitian ini adalah untuk melihat tentang tingkat pemahaman pegawai terhadap manajemen perkantoran modern di wilyah sukabumi pada dinas perpustakaan dan arsip daerah kota sukabumi. Metode yang digunakan dalam penelitian ini adalah penelitian kualitatif dengan pendekatan deskriptif. Teknik pengumpulan data yang digunakan dalam penelitian ini adalah melalui observasi,  wawancara dan dokumentasi. Penelitian melakukan observasi dengan mensurvei langsung Dinas Perpustakaan dan Arsip Daerah Kota Sukabumi terkait kebutuhan informasi. Jenis data yang dikumpulkan meliputi data primer dan sekunder. Berdasarkan penelitian ini disimpulkan bahwa Dinas Perpustakaan dan Arsip Daerah Kota Sukabumi telah terlaksana dengan baik menurut klasifikasi arsip dinamis dan statis.
Seasonal Factors and The Potential of Artificial Insemination (AI) in Dairy Cattle S. D. Suwandi; A. Atabany; Yudi
Jurnal Ilmu Produksi dan Teknologi Hasil Peternakan Vol. 12 No. 3 (2024): Jurnal Ilmu Produksi dan Teknologi Hasil Peternakan
Publisher : Department of Animal Production and Technology, Faculty of Animal Science, IPB University in associated with Animal Scientist's Society of Indonesia (HILPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29244/jipthp.12.3.173-179

Abstract

Dairy cattle are dominant milk producer in Indonesia. Several programs have been carried out to increase the population of dairy cattle and milk production, one of which is Artificial Insemination (AI). Indonesia is a tropical country that has two seasons, namely the rainy season and the dry season. This study was conducted in the KPSBU Lembang working area, West Java, from November 2019 to January 2020. Rainfall data from the BMKG Dramaga Climatology Station and artificial insemination (AI) records of Frisian Holstein dairy cattle from 2017 to 2019 were collected. AI success was assessed using the Service per Conception (S/C) and Conception Rate (CR) parameters, obtained through pregnancy checks two months after insemination. Pregnancy checks were conducted using rectal palpation to confirm conception. Statistical analysis focused on seasonal differences in reproductive performance based on these metrics. Highest S/C value was 2.02 with CR Value 53.27% on rainy season with rainfall 253.67 mm month-1. The analysis showed a strong correlation (α = 0.005) between S/C and CR value (0.89*), very weak correlation between rainfall with S/C (r = -0.05) and CR (r = -0.08). The results of the research show that the rainy season and the dry season are not the main factors affecting the AI in dairy cattle, however they didn’t directly affect the season to increase the productivity of saplings.