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<![CDATA[PENGARUH SISTEM PENGENDALIAN INTERN PIUTANG TERHADAP PENAGIHAN PIUTANG USAHA PADA PT. DINAMISATOR PALEMBANG ]]>
<![CDATA[Sahila .]]>
<![CDATA[ JURNAL KOMPETITIF Vol 2, No 2: Edisi Juli-Desember 2013 ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Tridinanti Palembang ]]>
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DOI: 10.52333/kompetitif.v2i2.113
<![CDATA[ABSTRACT Based on the research result of internal control system receivables patrial tets to the effectiveness of collection of accounts receivables at P.T. Dinamisator trough discussion that the internal control which consist of enviroment, risk assesment, control activities, information and communication and monitoring there is a conclution that the significant effect come from the enviroment variable (X1) in the amount of 58%. There is a condution obtained from the simulateneous tets  that there is a significant effect between enviroment control, risk assesment, control activities, information and communication and also monitoring to effectiveness of collection of account receivables.This is shown by the acquistion value of the F tets whith shown a rejection of H0, so from the condusion suggested the P.T.Dinamisator to get more attention and improve the inviroment control whith aimed to minimized the uncollectible receivable. Keyword : Enviroment Control, Risk Assement, Information, communication and monitoring]]>
<![CDATA[PENGARUH MODAL KERJA TERHADAP PROFITABILITAS PADA CV. PUTRI LINTANG SAKTI BANDAR LAMPUNG ]]>
<![CDATA[Kusminaini Armin]]>
<![CDATA[ JURNAL KOMPETITIF Vol 2, No 2: Edisi Juli-Desember 2013 ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Tridinanti Palembang ]]>
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DOI: 10.52333/kompetitif.v2i2.199
<![CDATA[ABSTRACT The formulation of the problem in this research is How does working capital on the profitability of the CV. Putri Lintang Sakti Bandar Lampung. The purpose of this study to determine the effect of working capital on the profitability of the CV. Putri Lintang SaktiBandarLampung. This research is a quantitative study. Religious studies done on CV. Lintang Sakti Bandar Lampung. The variables used are working capital (X) and profitability (Y). Data used secondary data that financial statements. CV Lintang Sakti  in 2009 - 2011. analysis is qualitative analyzes of data analysis techniques using liquidity ratios, profitability. To analyze the effect of working capital on profitability using simple regression analysis and t test. The results of the regression analysis shows that there is an influence waged between working capital profitability. It can be seen from the simple regression equation and t test. Values obtained by t test t = 3.385, TTable = 12.70 then, Ho is accepted, it means there is an influence but not more significan between working capital (X) and profitability (Y) in the CV. Lintang Sakti Bandar Lampung Keywords: Effect of working capital on profitability ]]>
<![CDATA[PENGARUH ABSENSI FINGER DAN TIPE KEPEMIMPINAN TERHADAP KINERJA KARYAWAN PT. BISMA SUPER MITRA PALEMBANG ]]>
<![CDATA[Agustina Marzuki.]]>;
<![CDATA[Kamsrin Sa'i]]>;
<![CDATA[Dwi Kasasih]]>
<![CDATA[ JURNAL KOMPETITIF Vol 5, No 1: Edisi Januari-Juni 2016 ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Tridinanti Palembang ]]>
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DOI: 10.52333/kompetitif.v5i1.295
<![CDATA[This research aims to know the influence of finger attendance and leadership type on employee’s job performance of PT. Bisma Super Mitra Palembang. The population of this research is all of the 30 employees. Due to the relatively small number of population, the 30 employees are made into sample as well. The independent variables are finger attendance (X1) and leadership type (X2), while the dependent variable is employee’s job performance (Y) of PT. Bisma Super Mitra Palembang. The collection of data is obtained by delivering questionnaires to all the respondents; furthermore the data is analyzed by using descriptive statistic and inferential statistic. The result shows that the variable frequency distribution of employee’s job performance, finger attendance, and leadership type, all of them is normal distribution. The correlation coefficient (R) of 0.713a indicates of high correlation. The determination coefficient (Adjusted RSquare) is 0.472 which gives the sense that the 47.2% of job performance variable (Y) can be explained or influenced by the variables of finger attendance (X1) and leadership type (X), while theremaining 52.8% is influenced by factors not examined. Keywords : Employee’s Job Performance, Finger Attendance, Leadership Type]]>
<![CDATA[ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI BERDASARKAN SISTEM ACTIVITY BASED COSTING PADA PT.FASTFOOD INDONESIA CABANG KFC PLAJU PALEMBANG ]]>
<![CDATA[Muhammad Umri]]>;
<![CDATA[Rizal Effendi]]>
<![CDATA[ JURNAL KOMPETITIF Vol 7, No 1: Edisi Januari–Juni 2018 ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Tridinanti Palembang ]]>
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DOI: 10.52333/kompetitif.v7i1.445
<![CDATA[The accuracy of determination of cost of goods sold is influenced by the accuracy in the accumulation and calculation of production costs which include the cost of raw materials, direct labor costs and other factory costs (factory overhead costs).Cost of production or product cost is an important element to assess the success (performance) of trading companies and manufacturers. The cost of production is closely related to the indicators of corporate success, such as: gross sales, net income. Depending on the ratio between the selling price and the cost of the product, a change in the cost of the product is relatively small so it has a significant impact on the success indicator. Keywords: Cost of Goods Sold, Performance]]>
<![CDATA[ANALISIS SIKLUS PENGELUARAN UANG PERSEDIAAN (UP) PADA KANTOR PENGAWASAN dan PELAYANAN BEA dan CUKAI TMP B PALEMBANG ]]>
<![CDATA[Kusminaini Armin]]>;
<![CDATA[Sahila .]]>
<![CDATA[ JURNAL KOMPETITIF Vol 7, No 2: Edisi Juli-Desember 2018 ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Tridinanti Palembang ]]>
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DOI: 10.52333/kompetitif.v7i2.461
<![CDATA[This research was conducted at the Customs and Excise Supervision and Service office of Palembang's TMP B. This study aims to find out and analyze the cycle of expenditure of UP (Money) at the Customs and Excise Supervision and Service Office of TMP B Palembang. The population in this study is the entire cycle of implementation of the State Budget 2017 Budget at the Office of Customs and Excise Supervision and Service of TMP B Palembang.Data is collected through observation methods, interviews with related parties and documentation, notes and financial reports. The data analysis technique used in this study is a qualitative analysis technique.Based on the results of the analysis carried out, in the cycle of expenditure of Inventory there are still unavoidable administrative errors such as Payments made by the executor of the activity, not by the Treasurer of Expenditures which is the duty and authority and there is a delay in submitting changes in Inventory ie in April and December 2017. The error was caused by the related party as a treasury official who was a functional official whose position description had not been regulated and was held by structural officials at the KPPBC TMP B Palembang. Suggestions should be as good as planning budget activities. to avoid sudden payments, so that when payments with UP can be carried out properly. Keywords: Expenditure Cycle, Inventory Money]]>
<![CDATA[PENGARUH KEPEMIMPINAN DAN MOTIVASI TERHADAP DISIPLIN KERJA SERTA IMPLIKASINYA PADA KINERJA PEGAWAI SEKRETARIAT DPRD OGAN ILIR ]]>
<![CDATA[Rustam Effendi]]>;
<![CDATA[Amrillah Azrin]]>
<![CDATA[ JURNAL KOMPETITIF Vol 8, No 1: Edisi Januari-Juni 2019 ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Tridinanti Palembang ]]>
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DOI: 10.52333/kompetitif.v8i1.532
<![CDATA[ABSTRACTThis study aims to determine the Effect of Leadership and Motivation on Work Discipline and Its Implications on the Performance of Ogan Ilir DPRD Secretariat Staff. Considering the population is only 50 people, the entire population is used as the research sample, which means that the sampling uses saturated sampling. Based on data analysis carried out with the Partial Least Square (PLS) method, the following results were obtained: First hypothesis: leadership (X1) had a positive and significant effect on work discipline (Z). the result of t-Statistic value is 5.008 96 1.96, so it is concluded that there is a significant influence of leadership on work discipline. The second hypothesis: motivation (X2) has a positive and significant effect on work discipline (Z). the result of the t-statistic value is 6.760 96 1.96, so it is concluded that there is a significant effect of work discipline on work discipline. The third hypothesis: leadership (X1) has a positive and significant effect on performance (Y). the results of the T-Statistics value are 8.554 96 1.96, so it is concluded that there is a significant influence of leadership on performance. The fourth hypothesis: motivation (X2) has a positive and significant effect on performance (Y). the results of the T-Statistics value are 4.265 ≥ 1.96, so it is concluded that there is a significant effect of motivation on performance. The fifth hypothesis: work discipline (Z) has a positive and significant effect on performance (Y). the result of the T-statistic value is 2.576 96 1.96, so it is concluded that there is a significant effect of work discipline on performance. Leadership towards the performance of the Ogan Ilir DPRD Secretariat Staff has an indirect influence on work discipline as a mediating variable or an intermediary variable proven by looking at the table above with a T-statistic value of 2.476 ≥ 1.96. Motivation on the performance of the Secretariat Staff of the Ogan Ilir DPRD has an indirect influence with the work discipline as a mediating variable or an intermediary variable proven by looking at the table above with a T-statistic value of 7.907 96 1.96. From the analysis obtained can be seen the magnitude of the effect produced by exogenous variables on endogenous variables can see the value of R2 for latent variable work discipline as a mediating variable of 0.998, which means that the value identifies that variations in work discipline can be explained by exogenous latent variables (leadership and motivation ) amounting to 99.8% while the remaining 0.2% is explained by other variables and the R2 value for the performance latent variable is 0.995, which means that the value identifies that variations in performance can be explained by exogenous variables of 99.5% while the remainder is 0, 5% is explained by variables not found in the study. Keywords: Performance, Leadership, Motivation and Work Discipline]]>
<![CDATA[ANALISIS PENGARUH KOMUNIKASI DAN DIKLAT TERHADAP KINERJA PEGAWAI DINAS PARIWISATA DAN SENI BUDAYA KOTA ]]>
<![CDATA[herlan junaidi]]>;
<![CDATA[mokhamad said]]>
<![CDATA[ JURNAL KOMPETITIF Vol 4, No 1: Edisi Januari-Juni 2015 ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Tridinanti Palembang ]]>
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DOI: 10.52333/kompetitif.v4i1.67
<![CDATA[“The impact of Communication and Training on public servant’s perfomance at Dinas Pariwisata Dan Seni Budaya Kota Pagar Alam”. Data from sample of 54 public servant from Dinas Pariwisata Dan Seni Budaya Kota Pagar Alam were analysed using multi – regression modelling technique. The result indicate that the direct impact of Communication and Training on public servant’s performance are positive and significant as hypothesized. Furthermore, Communication and Training partially influences the performance. Chief officer can implement Communication and Training, therefore expect improved the public servant’s performance of Dinas Pariwisata Dan Seni Budaya Kota Pagar Alam. Keywords: Communication, Training, Public Servant’s Performance, Multi Regression Modelling Technique.]]>
<![CDATA[FAKTOR – FAKTOR YANG MEMPENGARUHI PENINGKATAN PENDAPATAN ASLI DAERAH DI KABUPATEN BANYUASIN ]]>
<![CDATA[Dwi Septa Aryani]]>;
<![CDATA[N Nabilah]]>
<![CDATA[ JURNAL KOMPETITIF Vol 5, No 2: Edisi Juli-Desember 2016 ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Tridinanti Palembang ]]>
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DOI: 10.52333/kompetitif.v5i2.613
<![CDATA[This research aims to examine factors affecting the regional state-income (PAD). Regional state-income is an income earned and collected by the regional state in accord with the regulations. Local tax, local retribution, and other revenues are some factors affecting the regional state-income of Banyuasin district that are employed in this study. The source of data used in this research is secondary data. Time-series data is used in this study which spans 6 years period (2010 to 2015). Descriptive analysis and multivariate regression are employed to analysis the data. The result reveals that (1) local tax, local retribution, and other revenues have a positive and significant effect on regional state-income simultaneously; (2) local tax, local retribution, and other revenues have a positive and significant effect on regional state-income partially. Keyword: Regional State-Income, Local Tax, Local Retribution, Other Revenues.]]>
<![CDATA[ANALISA LAPORAN KEUANGAN PT. PLN (PERSERO) CABANG PALEMBANG RAYON RIVAI SEBAGAI DASAR UNTUK MENILAI KONDISI KINERJA MANAJEMEN ]]>
<![CDATA[Titi Suelmi]]>
<![CDATA[ JURNAL KOMPETITIF Vol 2, No 1: Edisi Januari-Juni 2013 ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Tridinanti Palembang ]]>
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DOI: 10.52333/kompetitif.v2i1.83
<![CDATA[This research mainly discuss about financial ratios to be used as basis for decision making by the concerned parties of PLN Company. The objective of this research is to acquire company’s finantial ratios in order to evaluate management performance which in turn will be used as decision making basis.      After a thorough study, research shows that company’s liquidity ratio as a whole concluded as liquid, seen from the increase of PLN Company’s laverage factor every year. Profitability ratio of PLN Company is categorized as healthy, and activity ratio shows a sign of healty company condition. Key Word : management performance, Profitability ratio, activity ratio  ]]>
<![CDATA[ANALISIS PERLAKUAN AKUNTANSI ASET BIOLOGIS BERDASARKAN PSAK NO 69 PADA PT. SRIWIJAYA PALM OIL PALEMBANG ]]>
<![CDATA[F Febransyah]]>;
<![CDATA[Suci Alinda]]>
<![CDATA[ JURNAL KOMPETITIF Vol 9, No 1: Edisi Januari-Juni 2020 ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Tridinanti Palembang ]]>
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DOI: 10.52333/kompetitif.v9i1.629
<![CDATA[The aim of this research is to find out the accounting treatment of biological assets at PT. Sriwijaya Palm Oil Palembang. Data collection techniques used in this study were interviews and documentation. Research subjects are PT. Sriwijaya Palm Oil Palembang. The research objects are journals, balance sheet / financial position reports and other supporting documents. Research instruments with the variable Biological Asset Accounting Treatment, the indicators are recognition, measurement, presentation and disclosure. Data analysis techniques using qualitative descriptive analysis methods by data reduction, data presentation and drawing conclusions and verification. Based on the results of research and discussion, it is known that accounting treatment of biological assets at PT. Sriwijaya Palm Oil Palembang, namely recognition of biological assets as Fixed Assets and agricultural products as inventories, measurement of biological assets and inventories based on acquisition prices, presentation of biological assets on the Balance Sheet at the Non-Current Asset heading and Inventory at the Balance Sheet at the Current Asset post and all operational activities and Company policies are disclosed in the Notes to the Financial Statements. The accounting treatment of biological assets based on PSAK No. 69 which is the adoption of IAS 41, namely the recognition of biological assets as biological assets themselves and agricultural products as Inventories, measurement of biological assets based on fair value after deducting the estimated cost of sales (fair value less to cost point of sell), presentation of biological assets on Balance sheet in Non-current Assets and Inventory items in the balance sheet in Current Assets and all of the company's operations and policies are disclosed in the Notes to the Financial Statements. Keywords: Biological Assets]]>
