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Analisis Anggaran Sebagai Upaya Dalam Perencanaan dan Pengendalian Biaya Proyek pada PT Bumi Indo Graha Siti Mariam; Salwa Febriyanti; Rachmat Agus Santoso
Nusantara Journal of Multidisciplinary Science Vol. 1 No. 6 (2024): NJMS - Januari 2024
Publisher : PT. Inovasi Teknologi Komputer

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Abstract

Penelitian ini bertujuan untuk mempelajari dan menganalisa anggaran biaya suatu proyek yang sudah disusun sesuai dengan ketentuan yang berlaku, mengetahui anggaran biaya yang dialokasikan masih menjadi isu dalam suatu proyek dan anggaran sangat mempengaruhi dalam keberhasilan suatu proyek. Metode Analisis ini menggunakan metode deskriptif dengan menggunakan pendekatan kualitatif. Desain penelitian kualitatif yang dipilih adalah studi kasus. Studi kasus dilakukan pada PT Bumi Indo Graha dengan menganalisis anggaran biaya yang dibuat serta efektifitasnya dalam meminimalkan biaya proyek. Hasil penelitian menunjukkan bahwa terjadinya selisih yang menguntungkan disebabkan karena biaya bahan baku yang teralisasi lebih rendah dibanding yang dianggarkan. Untuk biaya tenaga kerja langsung disebabkan karena adanya kenaikan upah tenaga kerja. Sedangkan untuk biaya overhead disebabkan karena kurang tepatnya pengendalian biaya overhead pabrik yang dikeluarkan oleh Perusahaan dalam proyek pemeliharaan penahan abrasi tanggul.
Pengaruh Kompetensi dan Pengalaman Kerja Auditor Internal Terhadap Kualitas Audit Berdasarkan Artikel Terindeks Sinta Ilham Saputra; Siti Mariam; Nisya Z Nurwulan Sari; Salwa Febriyanti; Rachmat Agus Santoso
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 4: Mei 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i4.3535

Abstract

This study aims to examine the influence of competence and work experience of internal auditors on audit quality. Internal auditors play a crucial role in maintaining audit quality and internal controls within organizations. The study adopts a qualitative approach by analyzing articles from Sinta-indexed journals. The findings indicate that auditors with higher competence tend to produce better audit quality. It is explained that competence affects audit quality. However, work experience and ethics have no significant effect on audit quality.In conclusion, organizations should focus on developing the competence of internal auditors to enhance audit quality. By improving the competence of internal auditors, organizations can obtain more accurate and reliable audits.
Keragaan Karakter Agronomi dan Sifat Tanak Sorgum Putih Lokal KD4 pada Komposisi Media Tanam yang Berbeda Lizza Fauziah Suroya; Fitri Audia; Zanuba Fitroh Aulia; Gina Pebrianti; Salwa Febriyanti
INSOLOGI: Jurnal Sains dan Teknologi Vol. 4 No. 5 (2025): Oktober 2025
Publisher : Yayasan Literasi Sains Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55123/insologi.v4i5.6723

Abstract

Sorghum (Sorghum bicolor (L.) Moench) is a strategic cereal crop for food diversification and food security due to its nutritional advantages and high adaptability to drought. Although white sorghum varieties are ideal for human consumption, they generally have lower levels of functional compounds such as tannins compared to colored sorghum varieties. Therefore, this study aims to evaluate the response of local sorghum to raw cocopeat media stress as a biofortification method to increase tannin content (moderate target of 1–3%) and analyze seed quality as a strategic effort to improve functional food potential. This study was conducted in two stages: field testing using a Completely Randomized Design (CRD) with four levels of planting media (100% soil; soil and husk 50:50%; soil and cocopeat 50:50%; soil, husk, and cocopeat 50:25:25%) to evaluate the agronomic characteristics of local sorghum KD4 against cocopeat stress and in the laboratory for soil characterization. Soil property characterization of sorghum was performed by iodine staining (Lugol) on the pollen and endosperm of sorghum seeds, where color changes observed under a light microscope would indicate waxy, nonwaxy, or heterowaxy properties. Modification of the growing medium significantly affects the potential yield characteristics of sorghum. The cocopeat treatment (P2) has the potential to be the best growing medium composition for biofortification because it is able to maintain seed yield even when there are indications of stress, while P3 causes a drastic decrease in yield. Additionally, KD4 sorghum consistently exhibits nonwaxy texture properties, supported by genotype and phenotype testing, indicating that this variety is suitable for food processing with a soft texture.