Articles
The Existence of Women in the Batak Angkola Family in North Padang Lawas
Syukur Kholil;
Iskandar Zulkarnain;
Irma Yusriani Simamora
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 4, No 1 (2021): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University
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DOI: 10.33258/birci.v4i1.1683
In fact, women who are born into the world have the same rights as men. However, the reality shows that women who live and settle in North Padang Lawas have different rights and treatment from men. Such unequal treatment is based on existing customs and has been entrenched for a long time in people's daily lives. This paper aims to determine the existence of women in the Batak Angkola family in North Padang Lawas from the perspective of the customs prevailing in North Padang Lawas. The conclusion is that the values, norms and culture that exist in the Batak Angkola community in North Padang Lawas have unconsciously created symbolic violence against women even though they feel that what they experience is not a form of violence. However, it is natural and also a form of devotion and a form of affection for the family. There have been several changes and shifts in the values and cultural norms that exist in the Batak Angkola community of Padang Lawas Utara. The changes and shifts are continuous, some are due to the demands of the times, as well as the higher level of education, experience and acculturation that exist in the Angkola Batak community. Meanwhile, Islam views humans as creatures who have the same basic rights regardless of gender.
AUDIT QUALITY: INSIGHT FROM REAL AUDIT TENURE
Hariman Bone;
Nurita Affan;
Hamid Bone
Riset Akuntansi Keuangan Vol 6, No 2 (2021): Oktober 2021
Publisher : Universitas Tidar
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DOI: 10.31002/rak.v6i2.5710
This study intends to examine the association between real tenure and audit quality. There are two main reasons underlying this study: the first is the debate on the impact of tenure on audit quality between regulatory and economic perspectives. Regulatory viewpoint argues that tenure restriction could increase audit quality, while economic perspective states that such restriction could increase initial audit engagement costs instead and therefore decrease audit quality. Secondly, this study elaborates the phenomenon of pseudo auditor rotation which possibly misleads the calculation of auditor tenure in a company. This study utilizes 238 companies from various industrial sectors. The Regression test result shows positive association between real tenure and audit quality. Therefore, this result is in line with economic perspective which contradicts the restriction of audit tenure both on auditor and public accountant firms.
Analysis of Discourse Text Forming Islamic Image in Post-212 Action News in Waspada Newspaper
Muhammad Thariq;
Syukur Kholil;
Iskandar Zulkarnain
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.v3i4.1358
This study focuses on the meaning of a Post-Action 212 concept that produces specific texts and media work processes. Like the reverse flow of evidence, this study starts at the text level to identify whether or not there are inconsistencies in meaning, followed by analysis at those levels questioning why the visible and invisible text is behind. The Waspada Daily in the discourse of shaping the image of Islam on Post-Action 212 news tends to show good news (good news) or a positive image, even it seems better than the true goodness (the Islamic concept of rahmatan lil'alamin) that exists in the object itself (news). This is marked by the cognition of journalists and media in the text which selects supporting elements of the main theme. Another cognition can be seen in choosing titles with a variety of rhetoric and ornaments and expressions that state the justification that news is important and interesting as well as showing a pro-Islam media ideology. In addition, it shows the tendency of good news news through content analysis of the main issues presented, such as issues concerning Religion and Sharia 4 news or 36 percent and Peace 3 news or 28 percent, using 4 news or 66 percent of mass organizations / non-government sources as well as the placement of all news on page one and headlines.
TEORI KONTINJENSI, SISTEM PENGENDALIAN MANAJEMEN DAN OUTCOMES PERUSAHAAN: IMPLIKASINYA DALAM RISET MASA KINI DAN MASA YANG AKAN DATANG
Atiek Sri Purwati;
Siti Zulaikha
Performance: Jurnal Personalia, Financial, Operasional, Marketing dan Sistem Informasi Vol 4 No 1 (2006): Performance
Publisher : Faculty of Economics and Business Universitas Jenderal Soedirman
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This paper examines the link between contingency theory and management control systems. Contingency theory states that the design and use of control systems is dependent upon the context of the organizational setting. A better match between the control systems to the contingency variable’s hypothesized to result in increased organizational performance, This paper identifies contingent control variables, defines the boundaries of control systems, and categorizes prior work by the analysis complexity. Even though this research stream has provided useful insights, may of the results are tentative and less than definitive. This paper concludes by proposing ways to stregthen contingency theory results.
Persuasive Communication of Tax Officials and Tax Sanctions on Taxpayer Compliance at the Pratama Tax Service Office of Medan Timur
Christian Vinti Parulian Panjaitan;
Iskandar Zulkarnain;
Rahmanita Ginting
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 2 (2022): Budapest International Research and Critics Institute May
Publisher : Budapest International Research and Critics University
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DOI: 10.33258/birci.v5i2.4609
The purpose of this study was to analyze the influence and the magnitude of the correlation of the persuasive communication of tax employees and the imposition of tax sanctions on taxpayer compliance at KPP Pratama Medan Timur. The research method used in this research is quantitative method with correlational research type. The study population was all active non-treasurer taxpayers with a total of 75,129 taxpayers. The sampling technique used purposive sampling, calculated using the Taro Yamane formula in order to obtain a sample size of 100 respondents. The results showed that partially persuasive communication of tax employees has an influence on taxpayer obedience at KPP Pratama Medan Timur, this is indicated by Tcount> Ttable (3,299> 1,985). These results also show that partially tax sanctions have no effect on taxpayer obedience at KPP Pratama Medan Timur, this is indicated by Tcount < Ttable (0.424 < 1.985). However, when tested simultaneously, persuasive communication and tax sanctions together have an influence on taxpayer obedience at KPP Pratama Medan Timur, this is indicated by Fcount > Ftable (8.813 > 2.70). These results indicate that the theory used is accepted because the persuasive communication of tax employees combined with the provision of tax sanctions can increase taxpayer compliance at KPP Pratama Medan Timur.
Kinerja Keuangan: Intellectual Capital Performance dan Investment Opportunity Set
Muhamad Muslih;
Wima Rizky Aqmalia
Jurnal Ilmiah Akuntansi Vol 5 No 1: Juni 2020
Publisher : Universitas Pendidikan Ganesha
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DOI: 10.23887/jia.v5i1.24293
This study aims to examine the factors that affect financial performance, i.e. Intellectual Capital Performance measured using the Extended Value Added Intellectual Capital Plus and Investment Opportunity Set methods measured using investment-based joint proxy. The population used for the object of research is manufacturing sector companies listed on the Indonesia Stock Exchange in the 2014-2018 period. Based on the purposive sampling method, a sample of 15 companies was obtained with a study period of 5 years so that the research data amounted to 75 data. By using multiple linear regression analysis techniques, this study proves that the Intellectual Capital Performance and Investment Opportunity Set influences the positive and significant direction of Financial Performance. The results of the study indicate an increase in Intellectual Capital Performance and Investment Opportunity Set will improve the company's financial performance in the aspect of profitability.
The risk of smoking with stroke in Asia : meta-analysis
Fadhilatul Hasnah;
Yuniar Lestari;
Abdiana Abdiana
Jurnal Profesi Medika : Jurnal Kedokteran dan Kesehatan Vol 14, No 1 (2020): Jurnal Profesi Medika : Jurnal Kedokteran dan Kesehatan
Publisher : Fakultas Kedokteran UPN Veteran Jakarta Kerja Sama KNPT
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DOI: 10.33533/jpm.v14i1.1597
This study uses a systematic method of review and meta-analysis to look at the risk of smoking with stroke in Asia. Further analysis based on the stroke subtype (ischemic stroke and haemorrhagic stroke was also carried out. Literature search was carried out in the PubMed, EBSCO and Google Scholar databases. Q tests were performed to determine the heterogeneity of included studies. Funnel plot, Egger regression test and trim and fill methods were used to identified publication bias and with the transformation of the model between the fixed effect model and the random effect model for sensitivity analysis A total of 12 articles were included consisting of 9 studies with case control design studies and 3 studies with cohort designs. The meta-analysis results showed that people who smoke have risks pooled OR 2.04 times (95% CI 1.57-2.65) for having a stroke Analysis of the type of stroke, smokers had 2.3 times the risk of having an ischemic stroke or 2.77 times for having a haemorrhagic stroke. Eggers test showed no influence of publication bias on the meta-analysis of smoking with stroke to. From this meta-analysis, it can be concluded that smoking increasing risk for stroke. This study found the risk of smokers to have a haemorrhagic stroke is higher than ischemic stroke.
KANDUNGAN POLUTAN DAUN PADA POHON-POHON DI ARBORETUM UPT LSHK UNIVERSITAS MULAWARMAN
Helsa Yuliana;
Karyati Karyati;
Muhammad Syafrudin
Jurnal Penelitian Ekosistem Dipterokarpa Vol 7, No 1 (2021): Jurnal Penelitian Ekosistem Dipterokarpa
Publisher : Jurnal Penelitian Ekosistem Dipterokarpa
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DOI: 10.20886/jped.2021.7.1.1-10
Pencemaran udara ditandai dengan keberadaan zat-zat yang mestinya bukan merupakan bagian dari atmosfer. Tujuan penelitian ini adalah untuk menganalisis kandungan polutan daun pohon-pohon di Arboretum UPT LSHK Universitas Mulawarman dalam menyerap besi (Fe), mangan (Mn), tembaga (Cu), dan timbal (Pb). Manfaat penelitian ini adalah sebagai sumber informasi jenis-jenis pohon hutan kota yang dapat menyerap polutan daun dalam bentuk logam berat paling tinggi dan sebagai bagian dari penyediaan data pendukung serta rekomendasi kebijakan pengurangan polusi udara di Kota Samarinda. Metode yang digunakan adalah metode destruksi basah dengan metode analisis Spektrofotometer Serapan Atom (SSA) yang memiliki sensitivitas tinggi, mudah, murah, dan cepat. Sampel pada uji analisis logam berat menggunakan sampel daun pada sepuluh jenis dominan di Arboretum UPT LSHK Universitas Mulawarman dengan empat parameter logam berat yakni besi (Fe), mangan (Mn), tembaga (Cu), dan timbal (Pb). Penelitian ini dilaksanakan di Arboretum UPT LSHK Universitas Mulawarman beralamatkan di Jalan Ki Hajar Dewantara, Kelurahan Gunung Kelua, Kecamatan Samarinda Ulu, Kota Samarinda, Provinsi Kalimantan Timur dengan luas sekitar ± 10 Ha. Hasil penelitian ini menunjukkan daun yang paling tinggi dalam menyerap besi (Fe) adalah jenis Karet (Hevea brasiliensis) sebesar 207 mg/L dan daun yang paling tinggi dalam menyerap mangan (Mn) adalah jenis Meranti Sarang Punai (Shorea parvifolia) sebesar 1.150 mg/L. Daun yang paling tinggi menyerap tembaga (Cu) dan timbal (Pb) tidak dapat diketahui karena nilai serapan setiap sampel daun yang relatif sangat rendah dan keterbatasan alat dalam mendeteksi hasil analisis atau Method Detection Level (MDL).
PENGARUH PENERAPAN MANAJEMEN WAKTU TERHADAP KINERJA PEGAWAI PADA BADAN PENGELOLA KEUANGAN DAERAH KABUPATEN PANGKEP
Muh Rizal Halim;
Solihin Mattalatta;
Junaidin Junaidin
SEIKO : Journal of Management & Business Vol 2, No 2 (2019): January-Juny
Publisher : Program Pascasarjana STIE Amkop Makassar
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DOI: 10.37531/sejaman.v2i2.582
Manajemen waktu adalah kemampuan untuk mengalokasikan waktu dan sumber daya untuk mencapai tujuan. Menciptakan keseimbangan antara pekerjaan dan kehidupan pribadi. Penelitian ini bertujuan untuk mengetahui pengaruh secara parsial antara manajemen waktu terhadap kinerja pegawai pada Badan Pengelola Keuangan Daerah (BPKD) Kabupaten Pangkep. Penelitian ini dilakukan dengan menggunakan metode pendekatan kuantitatif dan teknik pengumpulan data melalui kuesioner. penelitian ini menggunakan sampel non probability yaitu sampel jenuh, dimana semua populasi dijadikan sampel, yaitu sebanyak 42 responden pada Badan Pengelola keuangan Daerah Kabupaten Pangkep. Analisis data yang digunakan adalah analisis deskriptif dan analisis regresi linear sederhana, sedangkan untuk uji hipotesis digunakan uji-T. Hasil analisis dan pengujian hipotesis menunjukkan bahwa: manajemen waktu berpengaruh positif dan signifikan terhadap kinerja pegawai pada Badan Pengelola Keuangan Daerah Kabupaten Pangkep. Kata Kunci: Manajemen waktu dan Kinerja.
PERENCANAAN PROGRAM-PROGRAM PENGENTASAN KEMISKINAN DALAM PENCAPAIAN TARGET MDGs TAHUN 2015 DI KOTA BATU
Saiful Ludoni;
Irwan Noor;
Luqman Hakim
REFORMASI Vol 6, No 1 (2016)
Publisher : Universitas Tribhuwana Tunggadewi
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DOI: 10.33366/rfr.v6i1.333
The purpose of this study is first, to describe and analyze the poor households economics condition and the existing programs for poverty alleviation to reach Millenium Development Goals targets in Batu City on 2015. Secondly, to describe and analyze the available options for the SKPD (government’s Agency) in planning the programs for city’s poverty eradication Strategy to reach the MDGs target 1: eradicate poverty and extreme hunger. The conclusion of this study are as follows: (1) the planning of programs on poverty eradication strategy is designed with the top down and bottom up approaches to implement the economics, social and ecology developments in eradicating poverty and extreme hungers in batu city. (2) Programs and activities to eradicate poverty in Batu City were prepared by Vision - Mission - Goals, the strategic issues that had been developed previously by United Nations through its Millenium Development Goals and also by the indonesian Government. The Batu City Government should keep up the good work on MDGs achievements and plan on both permanent and ad-interim poverty eradication programs, so the acceleration of targets achievement on MDGs 2015 and Sustainable Development Goals 2030 can be attained on time. (3) the supporting factor for the eradication of poverty in Batu city is the government’s longstanding commitment to eradicate poverty and extreme hunger, Recommendations that can be delivered to synchronize the implementation of poverty alleviation programs with mechanisms, procedures and rules of the municipality system are implemented by reviewing the planning of the programs for the city poverty eradication strategies and take a closer look to the problems and root causes of the poverty alleviation problems.