Abstract:This study aims to determine and understand the performance of plantation field extension workers who work in the context of managing the National movement program of cocoa in Sigi Regency. This research uses the performance…
ance theory proposed by Robbins, consisting of 3 main aspects of assessment, namely: motivation, ability, and opportunity. The research method used, qualitative with a descriptive approach, involved a number of informants interviewed during the study, in addition to displaying as supporting data secondary, the results of the study of literature and the study of documents. This study concluded that the performance of agricultural extension workers working in the National movement program for cocoa in Sigi Regency has not been maximized, not only due to aspects of: motivation, ability, and opportunity, but also caused by various other factors.
Abstract:This study aims to analyze the influence of the determinants of disclosure sustainability reporting. The determinants of sustainability reporting classified are financial performance and corporate governance. Financial performance…
erformance includes company size, profitability, leverage and liquidity. Corporate governance includes the board of directors and audit committee. The data used in this study is secondary data in the form of sustainability report data, annual report and financial statements companies registered on Asia Sustainability reporting Rating (ASRRAT) in 2018-2021 by purposive sampling methods. This study uses a quantitative approach to the method of analysis using multiple linear regression tests.
Abstract:The publication of sustainability reporting has become a trend in Indonesia even though the regulations for publishing sustainability reporting have not been mandated. Some companies have published their sustainability reports…
eports voluntarily as a demand for the company’s transparency for its operations to stakeholders. To ensure that the sustainability report submitted by the company follows the guideline, the role of an auditor is needed to carry out the assurance. Therefore, the approach used in this study is qualitative. The qualitative method is research that uses descriptive data from the observation of secondary data. Secondary Data is information that already exists from before and is a collection of data by researchers to complement the data needed for research. In this study, the audit of sustainability reports can increase the credibility and accuracy of the information, primarily to support decision-making for stakeholders; this study tries to explain the role of auditors in sustainability reports.
Abstract:This study aims to compare the financial performance of SOEs engaged in the infrastructure sector, the building construction sub-sector, and conduct stock offerings on the Indonesia Stock Exchange for the 2020 and 2021 periods.…
eriods. This research is a descriptive type of research. The data used is in the form of company financial report data obtained from the STIEM Bongaya Makassar Investment Gallery and visiting the website www.idx.co.id to obtain supporting information. Financial ratio analysis techniques use liquidity ratios, solvency ratios, activity ratios, profitability ratios, and market value ratios to calculate company financial data. Financial report data that has been calculated using financial ratios is then analyzed and interpreted based on a comparison between the financial ratios of each company and the industry average value. Then do a comparison of the financial performance of the four companies to find out which company has a better level of financial performance. The results of the analysis show that of the overall financial ratios used, PT. Pembangunan Perumahan (Persero) Tbk. is a company that has better financial performance than PT. Waskita Karya (Persero) Tbk., PT. Wijaya Karya (Persero) Tbk., and PT. Adhi Karya (Persero) Tbk.
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: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:Quality public services according to Triguno (1997:78) are related to attitudes and ways of serving customers satisfactorily, which means serving at any time, quickly, being polite, friendly and helpful, as well as professional…
ssional and capable. There are various public complaints submitted through the mass media as evidence that the implementation of services to the community cannot be carried out optimally, giving rise to a bad image of government officials.This study aims to find out how the quality of service provided by the Semarang City Police SATLANTAS Office to the public when applying for a Driving License (SIM) C is based on the use of theory from Parasuraman et al. (1988) which includes:Physical Evidence (Tengibles), Reliability (Reliability), Responsiveness (Responsivness), Guarantee (Assurance), and Empathy (Empaty). The results of the research that has been carried out indicate that the three dimensions of service quality, namely those related to Physical Evidence (Tengibles), Reliability, Responsiveness, are considered by the community to be not optimal when they are obtaining SIM C at the Semarang City Police SATLANTAS Office. While the other two dimensions, namely Assurance and Empathy, are considered by the community to be optimal. This condition resulted in many violations committed by two-wheeled riders, which reached 75% andaccording to data from the Semarang Traffic Police Traffic Unit in 2020, there were 51,858 motorists who did not carry SIM C when driving on the roads in the city of Semarang.
Abstract:This study was conducted to empirically examine the influence of intellectual capital and profitability on stock prices in banking sector companies in Indonesia. The independent variable of this research is intellectual…
capital which is presented by VAICTM (Value Added Intellectual Coefficient) which was developed by Pulic (1998). Then the dependent variable is stock price, and profitability, which is presented by ROA, as a moderating variable. The sample of this study was selected using the purposive sampling method, and there were 24 (twenty-four) banking companies (listed on the BEI) that met the criteria so that the sample of this study amounted to 120 samples. The study was analyzed using multiple regression analysis. The results of this study found that overall, VACA, VAHU, and STVA had a significant positive effect on stock prices. But only VACA and VAHU variables were able to be moderated by ROA.
Abstract:This in a Defense Industry project that can run smoothly towards project goals with predetermined specifications, good project management is needed. Airless Tires is a defense research and development activity as one of…
the support programs for the readiness of the ground forces. The expected result of this R&D activity is the achievement of the level of readiness of the defense equipment and facilities/sarpras in order to achieve the target of developing the strength of the TNI AD capability towards MEF. Poltekad has an initial plan that is motivated by the role and task of Poltekad to conduct research and observation of obstacles in the process of mobilizing troops who still use tires with air pressure on Rantis. Poltekad sets a long-term goal to create defense technology innovations that can benefit the TNI, which is realized through the short-term goal of making Airless Tires. In this article, the author hopes that this research can continue to the commercialization stage, so that Airless Tires can be used in tactical vehicles for the Indonesian National Army Army, Indonesian Navy, and Indonesian Air Force.