Abstract:Legal system development certainly cannot be separated from sociological developments that include customs, norms, culture, and religion. In terms of rapid economic development, no doubt, a country is required to have a…
rule of law that can accommodate these needs and could cover various sociological spectrums that exist and are constantly changing within its people. Indonesia as a country with the largest Muslim majority in the world, while the notion of the whole state is based on Pancasila with diverse customs and cultural norms is certainly faced with several challenges, one of which is the transformation and the implementation of living law that includes religious, as well as indigenous law into a state law. The field of economics as an example of a social event that continues to revolve, will significantly be affected in the development of legal and social science. Sharia law is no longer a codification of exclusive law limited to certain groups of people but has become a general rule not only in Indonesia but also internationally with the existence of Islamic banking system. This phenomenon certainly changes the view of the legal order that applies in society if the change is assessed through the eyes of the sociology of law in Indonesia.
Abstract:This study aims to analyze the performance of personnel administration services at the South Kalimantan Provincial Civil Service Agency and what factors hinder its implementation. The research method used in this study is…
s a qualitative method with a descriptive approach. Technical data collection is done by observation, interviews and documentation. Technical analysis of data is done by reducing data, presenting data and drawing conclusions. Checking the validity of the data was carried out using data triangulation techniques.The results of the study show that the quality of the performance of personnel administration services at the South Kalimantan Provincial Civil Service Agency is generally good where services are provided according to SOPs, carry out procedures, there are no extortion by employees, then civil servants who those given services are also satisfied, as well as the files needed by civil servants too not too long to get, it's just that there are some delays but can still be overcome. This is caused by several things, including the lack of human resources and inadequate infrastructure at the South Kalimantan Provincial Civil Service Agency.From this research, the authors suggest to the Head of the South Kalimantan Provincial Civil Service Agency to apply the rules and always evaluate the performance of personnel administration services carried out by BKD employees.
Abstract:Mathematical literacy is mathematics that has a different context to enable one to formulate, use and interpret mathematical problems and is very important in solving mathematical problems. This study aims to describe the…
e profile of students' mathematical literacy in solving mathematical problems in relation to students' learning styles. This study uses a qualitative descriptive method with the subject matter of SMA Negeri 2 Trenggalek. Data collection techniques through questionnaires, interviews and documentation. The collected data was then analyzed in four steps, namely data reduction, triangulation, data presentation, and drawing conclusions. The results of the study show that the profile of mathematical literacy is more complete for visual learning styles than for auditory and kinesthetic learning styles.
Abstract:Audit quality is the accuracy of the information reported by the auditor by the audit standards used by the auditor of the company's financial statements. This study aims to identify audit quality in several cases that occurred…
ccurred in Indonesia by using audit quality indicators in the form of ethics, people, process, output, and interaction. The research method uses a qualitative descriptive method with the object of analysis in the form of audit quality indicators. The results of this study indicate that the audit ethics quality indicators have the most influence on several cases that occurred in Indonesia.
Abstract:This study aims to analyze the application of the code of ethics for the public accounting profession in Indonesia. The research method used in this research is to use qualitative methods, in which researchers collect data…
ta from various references to scientific works, articles, journals and other references. While the data collection technique that the authors use is to use the literature study technique. The object of this research is a public accountant in the Indonesian Public Accounting Firm. The results of this study conclude that the application of a code of ethics for the public accounting profession is very important to guarantee public trust. In addition, by applying a code of ethics, an accountant is seen as more professional, reliable and trustworthy. An accountant must be independent because a lack of independence can violate the basic principles of ethics regarding the objectivity of an auditor at work.
Abstract:The purpose of this study was to examine the effect of motivation and career development on organizational commitment among PT. XXX. The research population is 879 employees. This research is associative research, namely…
research that aims to determine the relationship between two or more variables. With the research instrument, namely the validity test which shows that the data obtained is valid and reliable and the research results show that there is no classical assumption. Research shows that motivation has a value of 4.709 and Adjusted R Square of 0.172. In addition, after conducting the research, the value of tcount > ttable is 2.584 > 1.666. This indicates that motivation has a positive effect on organizational commitment. Career development has a score of 4, 013 and Adjusted R Square of 0.172. In addition, after conducting the research, tcount > ttable is 4.029 > 1.666. This indicates that career development has a positive effect on organizational commitment. Variables of motivation and career development have a positive effect on organizational commitment, this is evidenced by the results of the research Fcount > Ftable, namely 10.234 > 3.10.
Abstract:The activities of a company will continue to change following the changes that occur in the internal environment and the community environment. It will pose a risk and can even be an opportunity for the company to increase…
se its profitability. So from that, all companies including manufacturing companies implement Risk Based Audit (RBA). The purpose of this study is the author will describe what are the advantages of a manufacturing company implementing a risk-based internal audit. The research method used in this study is a qualitative method and secondary data. Risk-based audit is a way or method used in carrying out audit tasks by internal auditors to ensure that existing risks are properly and effectively controlled and managed by company management. In the results of this study, the authors will explain risk-based internal audit in general and the advantages of applying a risk-based audit approach to manufacturing companies.
Abstract:This research was conducted to determine the effect of job satisfaction and workload on the performance of employees of PT. Citra Riau Sarana. The method used in this research is a descriptive method with a quantitative…
approach. The object of this research is all employees of PT. Citra Riau Sarana. The research location was conducted at PT. Citra Riau Sarana. The population in this study are employees of PT. Citra Riau Sarana. The samples taken in this study were 47 respondents. The sampling technique in this study was the census method technique with data analysis using the SPSS version 20 program using validity test, reliability test, multiple linear regression, partial test (t test), simultaneous test (F test), coefficient of determination (R2). Multiple regression analysis was used to test the research hypothesis. The results of the study state that the variable workload and job satisfaction have a significant effect partially and simultaneously on employee performance. And it can be concluded that the most dominant workload variable affects employee performance. The coefficient of determination (R2) is 0.771. This means that the variables of job satisfaction and workload simultaneously affect the employee performance variable by 77.1%.
Abstract:The purpose of this study is to identify the factors that lead to fraud in a commercial entity. The company that manufactures food, is the subject of this study. You will undoubtedly discover fraud done by connected parties…
ies when carrying out producing operations until sales. The owners and staff of production, sales, and delivery companies were observed, and interviews with them were conducted as major data sources for this study. This study provides evidence of fraud. The company should take early preventative measures to avoid risks (risks that are not anticipated by the company) from emerging. And with it, perhaps, the use of fraud risk management will help the business reduce current fraud. Implementing fraud risk management involves a number of processes, beginning with an analysis of the internal environment of the corporate organization, followed by the identification of the hazards (risks) that frequently occur so that risk identification and risk mapping may be done. The final point is how to control those risks. Overall, Wanda Putra Kencana's risk management has been fairly effective; the company has implemented physical control, monitoring, and enforcement, as well as rewards and penalties.
Abstract:The purpose of this study is to be able to provide information to practitioners to evaluate the understanding and awareness of their bank employees regarding the fraud risk management approach in fraud prevention at banks…
s in Indonesia. This study uses a qualitative descriptive analysis method. This method is used with the aim of describing research results in narrative form. In this study the data used are non-numeric secondary data. Non-numeric secondary data used in the study were found by searching for supporting information for this research from reports, journals, books and websites. The results of this study are that the fraud risk management approach can prevent fraud in the fraud triangle model, as well as detect and respond to fraud that occurs in banks.