Abstract:The Company may be examined for information or reports if it is suspected that the Company has committed an unlawful act that is detrimental to shareholders or other people or members of the board of directors or commissioners,…
ioners, an unlawful act and is detrimental to shareholders and other people. The obligation to hold an extraordinary general meeting without the presence and knowledge of shareholders in Decision Number 92 / Pdt.G / 2020 / PN.Yyk is a case that can be imposed by a judge with sanctions for the organizer to and return one hundred shares) NV Javaasche Bioscoop en Bouw Maatschappy filed an appeal after 14 days of the judge reading the decision
Abstract:Audit fee merupakan besarnya biaya yang didapatkan oleh auditor dari perusahaan klien yang diauditnya. Belum adanya standar yang mengatur mengenai besaran pasti imbalan jasa audit yang harus dibayarkan oleh perusahaan klien…
ien membuat nilai fee audit bervariasi bergantung pada faktor-faktor yang mempengaruhinya. Penelitian ini bertujuan untuk menguji pengaruh pengungkapan key audit matters (KAM) dan ukuran perusahaan terhadap audit fee yang dimoderasi oleh komisaris independen. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2022-2023 dan sampel yang diuji sebanyak 204 data berdasarkan metode purposive sampling. Data yang digunakan adalah data sekunder berupa laporan tahunan dan laporan keuangan. Penelitian ini menggunakan teknik analisis regresi berganda dan moderated regression analysis dengan bantuan program Statistical Product and Service Solution (SPSS) versi 26. Hasil penelitian menunjukkan bahwa pengungkapan KAM dan ukuran perusahaan berpengaruh signifikan terhadap audit fee. Komisaris independen tidak mampu memoderasi pengaruh pengungkapan KAM terhadap audit fee, sedangkan komisaris independen mampu memoderasi pengaruh ukuran perusahaan terhadap audit fee. Penelitian ini diharapkan dapat memberikan pemahaman baru terkait faktor-faktor yang mempengaruhi besarnya audit fee khususnya pengungkapan KAM sebagai standar audit baru.
Abstract:This research intends to try the influence of motivation, work discipline and work environment on employee performance at PT. Asei Indonesia Insurance Medan Branch. In this research, there is a conclusion that the problem…
m is whether motivation, work discipline and work environment have a significant effect on the ability of employees at PT. Ace? Therefore this research was attempted to identify and analyze the effects. Encouragement, Activity Discipline and Activity Areas to the Ability of Employees at PT. Asei Indonesia Insurance Medan Branch. In this research using quantitative research procedures. The population in this research is all employees of the Asei Indonesia insurance industry, agents in the research illustration area, totaling 71 people. The information analysis method used is descriptive analysis of respondents, descriptive analysis of variables, classical assumption experiments, multiple linear regression analysis and assumption experiments (t experiments, F experiments and determinant coefficient experiments). The results of the research processed with the SPSS type 23 program, based on the t experiment proved that motivation, activity discipline and the activity environment have a positive and jointly important effect on employee abilities, the adjusted R square number is 0.735 or 73.5%, which means Employee ability is influenced by motivation, activity discipline and activity area and more than 26.5% can be explained by other factors that were not examined in this research. compared to the results of the previous research of the Great God Kresna Valiant. 2017 the effect of communication, encouragement, sports environment on the happiness of employees' activities in the Denpasar city area proves that there is a positive and important effect on employee activity satisfaction. It can be concluded that the results of this research are in line with the results of previous research by AA Besar Oka Pramadita 2015
Abstract:In general, the goal of every company, both private and public, is to improve the quality of its human resources to produce good performance. This research was conducted to determine the influence of Leadership, Motivation…
on and Work Environment on the Performance of Civil Servants at the Medan Petisah Sub-district Office. The sample used amounted to 32 respondents. This study used a quantitative method with data collection techniques through distributing questionnaires. The data analysis technique used was multiple linear regression analysis using the SPSS Version 22 program. The results showed that the regression equation Y=12.801+0.426X1+0.607X2+0.030X3. The results of this research show that leadership partially has a significant effect on employee performance with a t-count > t-table (3.027 > 2.048) and a sig value (0.005 <0.05). Motivation partially has a significant effect on employee performance with t-count > t-table (5.891 > 2.048) and sig value (0.000 < 0.05). The work environment has partially no significant effect on employee performance with a t-count < t-table (0.214 < 2.048) and a sig value (0.832 > 0.05). Leadership, Motivation and Work Environment simultaneously have a positive and significant effect on Employee Performance with Fcount > Ftable (116.027 > 2.95) with a sig value (0.000 <0.05). The coefficient of determination of Adjuted R Square is 0.918 which means 91.8% of employee performance at the Medan Petisah Sub-District Office is influenced by the variables of Leadership, Motivation and Work Environment.
Abstract:This study aims to analyze the financial performance of PT. Askrindo with a focus on liquidity and solvency ratios. Insurance companies play a crucial role in providing services to address future risks. The performance of…
f these financial companies is evaluated using financial statements consisting of balance sheets and income statements. Liquidity and solvency ratios were chosen as the primary analytical tools in this study. The analysis results indicate that PT. Askrindo has good liquidity performance, where current assets can adequately cover current liabilities. The liquidity ratio during the period 2019 to 2022 showed a positive increase, reaching an average of 297% in 2022. However, there was a decline in the solvency ratio, especially in the debt-to-equity ratio, which decreased from an average of 1.05% in 2019 to 0.78% in 2022. This situation can affect the company's ability to bear high risks, especially due to high premiums. Therefore, PT. Askrindo needs to take steps to increase capital and ensure efficient use of assets to strengthen its overall financial position. In conclusion, although PT. Askrindo has good liquidity performance, so the company needs to increase capital and improve its solvency ratio. This is expected to increase creditor and investor confidence and strengthen the company's ability to face future risks.
Abstract:his study aims to determine "The Influence of Providing Rewards and Punishments on Employee Performance at the Investment Service and One-Stop Services in Medan City." with a total sample of 57 people. This study uses primary…
imary data obtained by distributing questionnaires to employees who work at the Medan City Investment and One-Stop Services Office. Data analysis techniques used in this study were validity, reliability, classical assumption tests, multiple linear regression and hypothesis testing operated by SPSS ver 23 software. Partial testing of the effect of Rewards on Employee Performance obtained a t-count value of 3,243 > t- table 2,005 and has a significant value of 0.002 <0.04 it can be concluded that it has a positive and significant effect on employee performance. Based on the partial test results of the effect of Punishment on Employee Performance, the t-count value is 5,921 > t-table 2,005 and has a significant value of 0.000 <0.05. It can be concluded that Punishment has a positive and significant effect on Employee Performance. Based on the results of the F test count 56,161 > F table 3.17 and have a significant value of 0.000 <0.05 it can be concluded that simultaneously or together have a positive and significant effect on Reward and Punishment on Employee Performance at the Investment Service and One-Stop City Integrated Services Medan. The result of the coefficient of determination R2 is 0.663 or 66.3%, which means that employee performance is influenced by reward and punishment while the remaining 33.7% can be explained by other variables that were not examined in this study. So it can be concluded that Reward and Punishment have a positive influence or jointly on Employee Performance.
Abstract:Abstrak Project-Based Learning (PBL) merupakan pendekatan inovatif yang mampu meningkatkan kualitas pembelajaran Bahasa Inggris di sekolah dasar melalui aktivitas kolaboratif dan berbasis proyek. Namun, guru di SDN 15 Padang…
dang Genting masih mengalami kendala dalam menyusun modul ajar, Rencana Pelaksanaan Pembelajaran (RPP), serta mengimplementasikan pembelajaran berbasis proyek secara efektif. Kegiatan pengabdian kepada masyarakat ini bertujuan mengembangkan model pendampingan berbasis Project-Based Learning untuk meningkatkan kompetensi guru dalam pembelajaran Bahasa Inggris. Metode pelaksanaan meliputi analisis kebutuhan, pelatihan, pendampingan implementasi di kelas, praktik penyusunan perangkat pembelajaran, dan evaluasi reflektif. Hasil kegiatan menunjukkan bahwa model pendampingan yang diterapkan mampu meningkatkan kemampuan guru dalam menyusun modul ajar dan RPP berbasis proyek dengan capaian sebesar 89,3% pada kategori sangat baik. Selain itu, guru menjadi lebih aktif, kreatif, dan mampu melibatkan siswa dalam pembelajaran yang komunikatif dan kolaboratif. Dengan demikian, model pendampingan berbasis Project-Based Learning efektif dalam meningkatkan kualitas pembelajaran Bahasa Inggris di SDN 15 Padang Genting.
Project-Based Learning (PBL) is an innovative approach that can improve the quality of English language learning in elementary schools through collaborative and project-oriented activities. However, teachers at SDN 15 Padang Genting still face difficulties in developing teaching modules, lesson plans, and implementing project-based learning effectively. This community service activity aimed to develop a mentoring model based on Project-Based Learning to improve teachers’ competence in English language teaching. The methods used included needs analysis, teacher training, classroom mentoring, practical implementation of learning tools, and reflective evaluation. The stages of the activity consisted of identifying teachers’ needs, designing the mentoring model, conducting training sessions, assisting classroom implementation, and evaluating the outcomes. The results showed that the mentoring model improved teachers’ ability to develop project-based teaching modules and lesson plans, achieving a score of 89.3% in the very good category. In addition, teachers became more active and creative in engaging students in collaborative and communicative learning activities. Therefore, the Project-Based Learning mentoring model was effective in improving the quality of English language learning at SDN 15 Padang Genting.
Abstract:Humans as social beings have 3 (three) basic needs which are often also called primary needs, namely clothing, food and shelter. The efforts made by the government cannot be separated from the state's goal of creating livable…
vable homes for its people as mandated by the 1945 Constitution, especially Article 28 H paragraph (1) which states that everyone has the right to live in physical and spiritual prosperity. The implementation of the Self-Help Housing Stimulus Assistance Program (BSPS) has not been optimal due to the lack of socialization, which has an impact on the lack of understanding of procedures/requirements, both administrative and technical. The driving factors in the implementation of the Self-Help Housing Stimulant Assistance Program (BSPS) consist of Strengths ( There is a legal umbrella for BSPS , Availability of funds from the APBN , Establishment of Central-Regional Coordination and Opportunities (The existence of a Technical Team from the Ministry, Availability of Companion Personnel, Companion Funds for field operations). Meanwhile, the Inhibiting Factors are the Existence of Weaknesses (Limited Socialization of the BSPS Program; Distribution of materials and materials, Minimal knowledge of recipients regarding accountability) and Threats or Obstacles (High rainfall during construction, Changes in policies regarding BSPS, Continuity of the BSPS program). The implementation of the Self-Help Housing Stimulus Assistance Program (BSPS) in the future will be carried out with an Aggressive Strategy , namely the Strategy of Using STRENGTHS by taking advantage of OPPORTUNITIES. Using Strengths, namely: There is a legal umbrella for BSPS , Availability of funds from the APBN , Establishment of Central-Regional Coordination by Utilizing Opportunities, namely: The existence of a Technical Team from the Ministry, Availability of Companion Personnel. Field operational Companion Funds. The government needs to improve public awareness of the Self-Help Housing Stimulus Assistance (BSPS) program to make it easier for potential recipients to understand. Likewise, local community conditions need to be adjusted to the technical requirements so that prospective BSPS recipients who do not yet have land titles in accordance with applicable regulations can simply obtain a Certificate of Land Title. The government can then facilitate the acquisition of land titles in accordance with statutory provisions.
Abstract:Poor communication is caused by a lack of communication , unclear task formulation, unclear responsibilities in units, which causes complicated procedures and work implementation, and employees are unaware of each other's…
s cooperation. This condition will certainly lead to poor coordination and influence employee performance that is less than optimal. The purpose of this study was to determine the effect of organizational communication climate on employee performance at the Karo Regency Regional Disaster Management Agency (BPBD) . This research used the methods of validity testing of research instruments, reliability testing of research instruments, classical assumption testing, descriptive statistical analysis, multiple linear regression analysis, and research hypothesis testing. Linear regression equation Y = 7, 429 + 7 74 X. The results of the t-test of Organizational Communication Climate (X) with the calculated t-value of the Organizational Climate variable is 1 8.378 and the t- table value is 1.70814 , so the calculated t-value > t -table (1 8.378 > 1.70814 ) and the sig value < 0.05 (0.000 <0.05) . The results of the R- square coefficient of determination are 932. This shows the understanding that the increase in the Performance of Karo Regency Regional Disaster Management Agency (BPBD) Employees is influenced by 93.2% by the Organizational Communication Climate while the remaining 6.8% is influenced by other factors outside this study such as personal factors, situational factors, leadership style and compensation.
Abstract:Study This aims to find out and deepen Improvement Growth Results Sweet Corn Plants ( Zea Mays) With Utilization Blotong and POC Seprint. This research was conducted on the land of the Department of Environmental Protection…
ion Food, Agriculture and Fisheries Department of Medan City, Jl. Keramat Indah No. 4, Medan Southeast, Medan Denai District, North Sumatra. The experimental design that The design used in this study was a Randomized Block Design (RAK) with 3x3 factorial pattern with 3 replications with total treatment combinations as many as 9 treatments. Treatment factor of Blotong dose with symbol B consisting of 3 level that is : (B1) 0.50 kg/plot (B2) 1.00 kg/plot (B3) 1.50 kg/plot. Factor POC Seprint concentration with the symbol S which consists of 3 levels, namely: (S1) 4 ml/1 L water (S2) 8 ml/1 L water and (S3) 12 ml/1 L water. Observation data was carried out analysis of variance with F test at 5% level, if the difference is significant then the test followed by Duncan's test at 5% level. 1). The effect of the Blotong dose has an effect very real on plant height, number of leaves, flag leaf length, leaf width flag, weight of cob, diameter of cob, length of cob, but it has an effect real on production per plot And amount line per cob, whereas had no significant effect on the stem diameter of sweet corn plants ( Zea Mays ). 2). Based on the results and discussion, it can be concluded that the treatment POC Seprint does not have a very significant impact on all parameters Which observed. Addition fertilizer Seprint with concentration 12 ml/1 L water show results Which best compared to treatment other. 3). Interaction between treatment influences Blotong and POC Seprint no real effect on all observation parameters observed on sweet corn plants ( Zea Mays ).