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DAMPAK TEKNOLOGI INFORMASI, ETIKA PROFESI TERHADAP KINERJA AUDITOR
Zaleha, Putri Amelia;
Novita, Novita
JURNAL AKUNTANSI DAN AUDITING Volume 17, Nomor 1, Tahun 2020
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia
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DOI: 10.14710/jaa.17.1.90-114
This research ains to make analyze about impact to information technology and professional ethics of public accountants for auditor performance. The result expected to provide benefits in the audit process of financial statements that they can to improve the auditor performance in public accounting firms in DKI Jakarta area. Respondent used in this study are auditors who work in public accounting firms in DKI Jakarta area. Data collection methods used was questionnaire. The analytical method used in this research is descriptive analysis. The verification analysis is used to test the outer model, inner model and hypothesis testing with SmartPLS 3th version. Result of this research reveals that of the two variables; information technology and professional ethics of public accountants that have significant positive effect on auditor performance. The result of this analysis show from original sample value of information technology of 0.225 and professional ethics of 0.691. I t means that information technology and professional ethics have a significant effect on auditor performance. Meanwhile, the t-statistics value of information technology is 3.517 and professional ethics is 10.289. It means that information technology and professional ethics have a significant effect on auditor performance. The result illustrate that auditors feel benefits when implementing information technology consisting of artificial intelligence with use of being able to help analyze big data quickly, reduce errors. Then, cloud computing with the use of large storage scalability and can adapt to the needs and flexibility of data usage. Then there is professional ethics in supporting and improving the performance of auditors with the basic principles formulated by IAPI.
PENGARUH TES OBJEKTIF TERHADAP HASIL BELAJAR FISIKA PESERTA DIDIK KELAS XI IPA SMA NEGERI 1 SIDENRENG RAPPANG
Mutiah, Nur;
Arafah, Kaharuddin;
Azis, Aisyah
Jurnal Sains dan Pendidikan Fisika Vol 16, No 3 (2020): JURNAL SAINS DAN PENDIDIKAN FISIKA
Publisher : Universitas Negeri Makassar
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DOI: 10.35580/jspf.v16i3.15710
Penelitian ini bertujuan untuk mengetahui hasil belajar fisika peserta didik kelas XI IPA yang dinilai menggunakan tes objektif dan yang dinilai menggunakan tes subjektif. Selain itu, untuk mengetahui perbedaan hasil belajar fisika peserta didik kelas XI IPA SMA Negeri 1 Sidenreng Rappang yang dinilai menggunakan tes objektif dan tes subjektif. Penelitian ini merupakan penelitian eksperimen dengan menggunakan post- test only control groups design. Populasi penelitian ini adalah seluruh peserta didik kelas XI IPA SMA Negeri 1 Sidenreng Rappang tahun ajaran 2019/2020 yang berjumlah 179 dan sampel yang dipilih secara rambang. Analisis data hasil penelitian menggunakan teknik analisis deskriptif untuk mendeskripsikan hasil belajar fisika peserta didik dan teknik analisis inferensial untuk menguji hipotesis penelitian. Berdasarkan analisis deskriptif didapatkan bahwa rata-rata hasil belajar fisika peserta didik yang dinilai dengan menggunakan tes objektif 28, 89 dengan standar deviasi 9, 78 sedangkan rata-rata hasil belajar fisika peserta didik yang dinilai dengan menggunakan tes subjektif 31, 92 dengan standar deviasi 9,74. Hasil analisis inferensial menunjukkan bahwa tidak terdapat perbedaan yang signifikan hasil belajar fisika peserta didik yang dinilai dengan menggunakan tes objektif dan tes subjektif.
Six Sigma Sebagai Strategi Bisnis Dalam Upaya Peningkatan Kualitas Produk
Fitria, Sri Murni;
Novita, Novita
Jati: Jurnal Akuntansi Terapan Indonesia JATI Vol 3, No 1: March 2020
Publisher : Universitas Muhammadiyah Yogyakarta
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DOI: 10.18196/jati.030121
A company should have the right strategy to survive and compete with local and international competitors. One strategy to improving product quality is six sigma. This study aim to figure out how the strategy improving product quality using six sigma. Gathering data through observation, documentation and interview. Analyzing data through DMAIC methodology (Define, Measure, Analyze, fImprove, Control). In this study known that the3object ofacompany is uncompetitive because the result is at level of 2,7 with DPMO value is 106.416,66. It means that while in production process, there are many products that are not suitable with what consumer want . there are some suggestions to fix it and to control it by result control, action control, personel control and culture control.
Efektivitas Implementasi Tools of Control pada Kinerja Perusahaan BUMN
Santy, Alvyra Noormalyta Trysna Devy Putri Permata;
Novita, Novita
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol 4, No 3 (2020)
Publisher : Jur. Akuntansi, Politeknik Negeri Malang
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DOI: 10.33795/jraam.v4i3.004
AbstractThe objective of this study is to analyse the effectiveness of implementation management controls consists of the result, action, personnel, and cultural control to company performance with motivation as a moderating variable. The respondents of this research are employees at Perum Perindo. Data were collected through observation, documentation, and questionnaires. Descriptive and verification analysis methods were employed to verify the hypothesis and structural modelling with SmartPLS. The results indicate that action and cultural control are positively and significantly associated with company performance. Motivation only moderates the relationship between the result and cultural control.  AbstrakTujuan dari penelitian ini untuk melihat efektivitas dari implementasi alat pengendalian (tools of control) yang terdiri dari result control, action control, personnel control, dan cultural control terhadap kinerja perusahaan dengan motivasi sebagai pemoderasi. Responden yang digunakan adalah karyawan Perum Perindo. Data dikumpulkan dengan menggunakan observasi, dokumentasi, dan kuesioner. Metode analisis deskriptif dan analisis verifikatif digunakan untuk menguji hipotesis dan model struktural dengan SmartPLS. Pengujian variabel tools of control memperlihatkan hasil bahwa action control dan cultural control yang memiliki pengaruh positif terhadap kinerja perusahaan. Motivasi hanya memoderasi hubungan result dan cultural control.Â
STUDI PENCEMARAN LOGAM BERAT MERKURI (Hg) DI PERAIRAN SUNGAI TABOBO KECAMATAN MALIFUT KABUPATEN HALMAHERA UTARA
-, Ainuddin;
-, Widyawati
Jurnal Ilmiah Ecosystem Vol. 17 No. 1 (2017): Vol 17 No 1 (2017): Januari-April 2017
Publisher : Lembaga Penelitian dan Pengabdian pada Masyarakat Universitas Bosowa
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Penelitian ini dilakukan untuk mengetahui kandungan logam berat merkuri (Hg) di perairan Sungai Tabobo Kecamatan Malifut dan sekaligus untuk mengetahui kualitas air Sungai Tabobo Kecamatan Malifut Kabupaten Halmahera Utara. Pengukuran parameter suhu, salinitas, pH, oksigen terlarut dan kekeruhan menunjukkan bahwa kualitas perairan lokasi perairan masih layak untuk kehidupan bagi organisme perairan dan kandungan logam berat merkuri sangat kecil ditemukan yaitu dengan nilai rata-rata 0,00484 ppb. Hasil penelitian ini menunjukkan bahwa kadar merkuri (Hg) dalam perairan Sungai Tabobo belum melewati Nilai Ambang Batas sesuai Baku Mutu air.
STUDI PENCEMARAN LOGAM BERAT KADMIUM (Cd) PADA PERMUKAAN DAN SEDIMEN DI PERAIRAN PANTAI TIDORE KOTA TIDORE KEPULAUAN
-, Ainuddin
Jurnal Ilmiah Ecosystem Vol. 17 No. 2 (2017): Vol 17 No 2 (2017): Mei-Agustus 2017
Publisher : Lembaga Penelitian dan Pengabdian pada Masyarakat Universitas Bosowa
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Penelitian ini dilakukan untuk mengetahui konsentrasi logam berat kadmium (Cd) pada permukaan perairan dan pada sedimen dan sekaligus untuk mengetahui kualitas air di perairan Pantai Tidore Kota Tidore Kepulauan. Penelitian ini dilakukan pada 3 stasiun yaitu di Pelabuhan Rum , Pelabuhan Goto dan Pangkalan Pendaratan Ikan (PPI) Kota Tidore Kepulauan. Penelitian ini merupakan penelitian survey dan laboratorium, dimana pengambilan sampel dilakukan secara langsung di lapangan kemudian dianalisis menggunakan Spektrofotometrik Serapan Atom (SSA) yang dilakukan di Laboratorium Balai Teknik Kesehatan Lingkungan dan Pemberantasan Penyakit Menular Kelas I Manado. Berdasarkan hasil pengukuran kualitas perairan di lokasi penelitian ditinjau dari parameter fisika kimia umumnya masih layak untuk kehidupan bagi organisme perairan atau biota laut demikian pula konsentrasi dan bahan pencemar logam berat kadmium (Cd) yang ditemukan baik pada permukaan perairan maupun sedimen di perairan Kota Tidoe Kepulauan sesuai uji laboratorium nilai konsentrasinya masih dibawah ambang batas (NAB) yang diperkenankan.
PERBANDINGAN HASIL TANGKAPAN JALA LEMPAR PADA UKURAN MATA JARING YANG BERBEDA DI DANAU KERINCI
Bandi, Zikri Naqsa;
Lisna, Lisna;
Mulawarman, Mulawarman
Jurnal Perikanan dan Kelautan Vol 26, No 1 (2021)
Publisher : Fakultas Perikanan dan Kelautan Universitas Riau
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DOI: 10.31258/jpk.26.1.13-16
Nets are a simple fishing tool which principally confines fish so they cannot escape. The mesh sizes that are often used by the people of Kerinci Lake are the mesh sizes of 2.5 inches and 4.5 inches. The research objective was to compare the catch of jala lempar with mesh sizes of 2.5 inches and 4.5 inches in Kerinci Lake. The method used is the experimental fishing method by catching 16 trips. The results showed that the catch of jala lempar with a mesh size of 2.5 inches got a catch with a weight of 53.930 kg and a total of 266 fish, while a 4.5 inch mesh size obtained a catch with a weight of 33.844 kg and a total of 51 fish. the type of fish that you get is tilapia and barau. The use of different mesh sizes on the Net fishing gear shows a significant difference (P <0.05) to the weight of the catch, at mesh size 2.5 inch, with an average catch weight of 3.371 kg while the mesh size is 4.5 inches. obtained an average catch weight of 2.111 kg. Based on this research, it can be concluded that using a 2.5 inch mesh size results in more catch than 4.5 inches in size
Pengukuran Beban Kerja Karyawan Pada Lantai Produksi Dengan Metode Work Sampling (Studi Kasus PT. Teluk Luas)
Ernita;
Riko Ervil;
Karissa Handayani
SAINTEK : Jurnal Ilmiah Sains dan Teknologi Industri Vol. 3 No. 1 (2019): JISTIN Vol 3 No 1
Publisher : Universitas Katolik Musi Charitas
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DOI: 10.32524/saintek.v3i1.113
PT Teluk Luas is a local investment company (PMDN) engaged in Processing Crumb Rubber SIR 10 and SIR 20, with 80% export oriented and 20% local oriented. In general, working process at PT. Teluk Luas is still manual such as dismantling the cargo of rubber from the truck to the raw material warehouse, lifting the rubber from one work station to the next station (pressing station), cutting the rubber and drying the rubber mill to the drying area that has been provided. To prevent the occurrence of work overload, it is necessary to measure the workload of employees who do the work by using their physical energy. Work sampling is a technique for holding a large number of observations on the work activities of workers. Observation of work activities for time intervals taken randomly to one or more workers and then record whether the worker is working or unemployed. Measurement of employee loads by work sampling method to calculate standard time, standard production, and work load. From result of data processing, standard time needed to produce one unit of product at pressing station is 1.68 minutes. Working burden on the press is 77.78%. Percentage earning more than 75% is too heavy for workers in carrying out work activities.
Analisis Kehilangan Minyak (Oil Losses) Pada Proses Pengolahan CPO (Crude Palm Oil) Dengan Metode SPC (Statistical Proces Control) Studi Kasus di PT. Pabrik Nusantara (PTPN) 6 Solok Selatan
Ernita;
Gamindra Jauhari;
Tri Maiyuni Helia
SAINTEK : Jurnal Ilmiah Sains dan Teknologi Industri Vol. 2 No. 1 (2018): JISTIN Vol 2 No 1
Publisher : Universitas Katolik Musi Charitas
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DOI: 10.32524/saintek.v2i1.131
In every manufacturing and service companies have their own provisions in running the company. Likewise with PTPN VI Solok Selatan, this company is managed by the state (SOE/STATE-OWNED ENTERPRISES) which produces two types of products namely Crude Palm Oil (CPO) and Karnel (core). In its production process, the PTPN 6 Solok Selatan palm oil mill attempts to optimize the yield and improve product quality. Thus the South Solok oil palm plant is certainly trying to lose oil (oil losses) occur to a minimum. Quality control is statistically performed using statistical tools contained in statistical proces control (SPC). Statistical Process Control (SPC) is an analytical decision-making method that shows a process running well or not (Zagloel & Nurcahyo, 2013). Statistical Process Control (SPC) is used to monitor the consistency of processes used for the manufacture of designed products with the aim of obtaining controlled processes. Comparison of oil losses against normal conditions that exceeded the standard in the period July to December 2017, tankos of 0.77%, press 0.12%, nut by 0.02% and fat fit of 0.08%. Of the four measurements there is one measurement that is beyond the control limits that is on the nut, which resulted in oil losses there are four factors that influence the factors of HR, Machinery, Materials and Methods.
Perancangan Tata Letak Hasil Produksi Buis Berdasarkan ARC
Ernita;
Verra Syahmer;
Boby Rachman
SAINTEK : Jurnal Ilmiah Sains dan Teknologi Industri Vol. 2 No. 2 (2018): JISTIN Vol 2 No 2
Publisher : Universitas Katolik Musi Charitas
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DOI: 10.32524/saintek.v2i2.134
The layout of the facilities which is good and in accordance with the state of the company is one factor for the orderly and efficient arrangement of all facilities. The current problems that encountered in Yalesvava CV is the result of the production being constrained in the placement of the layout where the results of the resulting production due to sequence of irregular processes thereby resulting in accumulation of products that result in irregularity. Therefore, it is necessary to arrange the layout of production facilities in order to design buis layout based on ARC understanding and layout design layout design model from ARC understanding. Based on the background, the research objectives are: to produce layout design based on ARC understanding and layout design from ARC understanding. The result of this research is the finding that there are some work areas that must be moved or not moved and the discovery of the work area which is not appropriate in case it is make difficult to access. The advice given to CV. Yalesvava is maintaining the layout of raw material area so that it is not disturb the existing work access, to place the production result according to the product made by grouping the buis size, the printing can be done directly according to the specified size.