Abstract:In recent years, risk-based internal audit has become increasingly important because it is considered an effective method to be applied in a business environment where risks are always changing. The purpose of this study…
is that the authors want to describe the process and stages of risk-based internal audit and the implementation of risk-based internal audit in organizations. Therefore, the method used by the authors to collect data is a qualitative method. Qualitative method is research that focuses on the use of descriptive data from the results of secondary data observations. Secondary data is information that already exists from before and is a collection of data by researchers to complete data needs for research. In this study, risk-based internal audit is a way of thinking from internal audit, which in this study tries to explain the most important stages of the study process.
Abstract:IFRS SME establishes standards that serve as recommendations for preparing financial reports for small and medium-sized businesses. SME IFRS originates from all IFRS simplifications intended to simplify financial reporting…
ng and cost-benefit analysis for SME clients. The Financial Accounting Standards for Organizations Without Public Accountability (SAK ETAP), established on May 19, 2009, continues to oversee private businesses' financial accounts. However, SAK ETAP does not give advice to private firms on the explanation of gross revenue that is directly relevant to taxes determination. As a consequence, Indonesia has established a new SAK for private firms known as the SAK EP. The use of SAK EP in the preparation of financial statements for micro, small, and medium-sized enterprises (MSME) can simplify the use of international accounting standards, lowering the higher costs associated with full IFRS implementation and the emergence of numerous new accounts and changes in financial statement presentation. New accounts include accounts for current tax, deferred tax, employee benefit duties, and post-employment benefit liabilities, as well as revised accounts for accruing costs, equity, and comprehensive income (expenses).
Abstract:The purpose of this study is to determine the management of employee work stress in improving the performance of public service UPT Pelayanan Pajak Daerah Tanjungpinang. This study used qualitative research methods. The…
design of this study uses a descriptive design. The data collection method used is a field study which includes open observation, unstructured interviews, documentation studies, and triangulation. The results of this study indicate that the factors that cause work stress on service employees at UPT PPD Tanjungpinang include: 1) network problems; 2) different characteristics of Taxpayers; 3) personal problems of employees; and 4) pressure from agencies. The management of work stress carried out by service employees is by refreshing, or leaving the room for a moment, chatting with colleagues, and others. Management of work stress carried out by agencies through three categories, namely, organizational communication, employee performance appraisal, and employee welfare.
Abstract:The purposes of this study are 1) To describe the performance of the employees at the Banjarbaru District Head Office based on the factors that influence it; 2) To find out the efforts made by the Banjarbaru District Head…
d to improve the performance of his employees. The results showed that the majority of the employees at the Banjarbaru Camat Office were still non-civil servants with a percentage of 48% and another 52% were civil servants. Referring to the research topic, basically, all indicators that affect employee performance which are used as indicators in measuring performance are indicators that are interrelated and mutually supportive, it's just that there are several factors that do not really affect the performance of employees when they are given assignments. or in acting as an employee.
Abstract:This research is motivated by the performance problems of Civil Servants, namely performance targets that are not achieved, dishonest behavior, and other events that are not as expected resulting in the low quality of performance…
rformance of Civil Servants (PNS). This research approach is a qualitative research with case study method. The results of this study indicate that basic training planning is made with reference to the RPJMD and the Strategic Plan. The organization is regulated by the mechanism of division of tasks, regulated based on the Decree of the Head relating to the Organizational Structure of the training management program which is generally understood and implemented by BKPSDM. The implementation of education and training at BKPSDM was carried out well, in addition to providing quality training for trainees, the committee also paid great attention to the health of participants. Supervision of basic training is carried out daily by class observers during distance learning, while classical supervision is carried out by the tutor. Barriers in general are due to the large number of participants while the time for CPNS is only one year so that there is extraordinary activity on the part of the organizers and facilitators. In overcoming the obstacles to the shortage of learning media, namely socialization before the implementation of careful preparation from the organizers and assessors of work performance. Submission of information through socialization and letters as well as utilizing the head of the class.
Abstract:The background of this research is that there has not been a habit of using academic information systems by both lecturers and students, there are no educational staff from the field of computer science or informatics, and…
nd the limited budget they have. This research approach is a qualitative research with case study method. The results of this study indicate that academic information system planning refers to the blue print for the development, management and utilization of higher education information systems. The organization assigns a direct assistant to the Head of Academic and Student Affairs who is assisted by two operators, whose operational direction is based on a decree issued by the leadership which is fully managed by the Telecommunications Center. Coordination of academic information systems based on the participation and support of all parties. Control is carried out directly by the Chairman as the leader. The obstacles faced in general are that there is no budget available considering the need for the development of an Academic Information System that requires a large amount of money, the age of most of the lecturers is old so it is quite difficult to adapt to changes towards digital and the ability of lecturers to use information systems is still low. The solution is to encourage students and lecturers to want to get used to adapting and learning in the use of academic information systems
Abstract:Working from home can be a very effective behavior for cost efficiency or consumption expenditure and transportation costs that must be issued when working in the office. This should make employees more comfortable and more…
ore productive at work. However, in practice there are many problems faced by companies when applying the WFH method, one of which is the lack of increasing employee motivation at work and even decreasing motivation as happened at PT Gemilang Rizky Medika. This study uses a qualitative approach. The data was obtained by interviewing the owner of the company. The results of this study state that the causes of employees of PT Gemilang Rizky Medika losing work motivation when organizational culture changes occur, among others, being unfamiliar with the work system at home, lack of work facilities at home and lack of coordination between teams. The forms of motivation given by the leadership of PT Gemilang Rizky Medika to employees during WFH include: 1) communication between leaders and subordinates must run well; 2) awarding employees; 3) work flexibility that is not too tight and 4) providing supervision and punishment to employees.
Abstract:The role of professionalism of employes is determined by the level of abilty of employes who are reflected through everyday behavior in the organizations. the ability of employes in providing public services leads to the…
achievement of organizational goals that have been planned previously. The regional financial and asset management agency of konawe regency. The results showed that the work productivity of the employees of the Konawe district financial and asset management agency can be achieved in terms of aspects, (a) ability, (b) improving the results achieved, (c) the spirit of work, (d) self deflopment, and (e) quality. factors that influence the work productivity of employes of the konawe district financial and asset management agency, which consist of factors. Motivation, with the motivation of employees to work more productively, Discipline, namely employees who work by obeying the rules and regulations existing rules, Work, ethics employees at work have character, attitude and ethics. Skills, namely employees in work are supported by work skills acquired through education and training or technical guidance. education, namely employees thou who have formal education affect the work ability of employees.
Abstract:The technology and innovation are the keys used to unlocked impossible imaginations to become possible towards achieving unexpected individual and organizational desired objectives. This study focused on the roles of unprecedented…
recedented phenomenon called central bank digital currency (CBDC) over physical currency. Initially, the total of 146 articles from various research databases ranging from the year 2018 to 2021 were downloaded. However, 35 articles were reviewed from the total articles downloaded and selected as the study sample size by meeting the title, abstract and contents criteria. Furthermore, the results of this study employed systematic literature review (SLR) to explain in details why CBDC should be chosen and how it supersede the traditional physical currency based on individual and organizational perspectives. The study assesses the roles of CBDC based on three parameters such as features, perceived benefits and challenges of both CBDC and Physical Currency. It also revealed that CBDC can replaces the use of physical currency depends only on how people, businesses perceive the features, benefits (better allocation, accessibility, interest bearing, convertibility and cost reduction) and possible challenges (reverse of the benefits) associated with CBDC compare to it counterpart.
Abstract:Program MBKM This of course very beneficial for student in era modern and this program should be continued. Everything just goes with Good However still just there is things Which must fixed so that the future can be much…
h better. The University establishes a relationship or cooperation with the organization who are outside the campus for the MBKM Independent Study Program because basically MBKM is a means that is realized so that students can develop self in outside environment campus. Besides expected cooperate more, so that students get rights freedom to choose What Which they Want to capable campus give the best. And what needs to be considered is that cooperation is established long before the student's schedule to carry out the MBKM Program If you pay attention again, it will help success in the program will come. The author hopes the parties Panca Budi Development University Medan can provide a better system for program implementation MBKM related to additional information that is clearer, valid and orderly students can carry out activities more efficiently and guide writer in a manner Good so that create results Work Which more quality expected web profile Which made can beneficial can be used by continuing to periodically update the information And made the more interesting. Hopefully the Program Studies Knowledge Philosophy Unpab can take advantage of the Web Profile of this Study Program well, as a medium information to assist candidate of student Which want to look for information about the world of lectures and make it easier for them to find information Where just and anytime only via the internet.