This study aims to examine the effect of compensation and internal control on employee performanc... more This study aims to examine the effect of compensation and internal control on employee performance. This research was conducted at PT. Hasrat Abadi branch kendari. The sample in this research is as much as 20 responden by using sample saturation that is sample determination technique with all member of population used as sample. Methods of data collection is done by using questionnaires that have been distributed to all respondents. Technique analysis using multiple linear regression analysis method. The results of this study indicate that the compensation effect partially and significantly on employee performance, Internal controls influence partially but not significant to employee performance. Compensation and internal control simultaneously affect employee performance. This means the fairer the compensation and the better the company's internal control can improve employee performance
Penelitian ini bertujuan untuk mengetahui pengaruh modal usaha, persediaan, danjam kerja terhadap... more Penelitian ini bertujuan untuk mengetahui pengaruh modal usaha, persediaan, danjam kerja terhadap pendapatan pedagang pasar Baruga di masa pandemi Covid-19 secaraparsial maupun simultan. Populasi penelitian ini berjumlah 784 pedagang. Metodepengambilan sampel adalah stratified random sampling menggunakan rumus Slovinsebanyak 89 sampel. Metode pengumpulan data dalam penelitian ini menggunakandokumentasi, kuesioner, dan wawancara. Analisis data yang digunakan dalam penelitian iniadalah analisis regresi linear berganda.Hasil penelitian ini menunjukkan bahwa (1) modalusaha berpengaruh signifikan terhadap pendapatan pedagang pasar Baruga di masapandemi Covid-19; (2) persediaan berpengaruh signifikan terhadap pendapatan pedagangpasar Baruga di masa pandemi Covid-19; (3) jam kerja berpengaruh signifikan terhadappendapatan pedagang pasar Baruga di masa pandemi Covid-19; (4) modal usaha,persediaan, dan jam kerja berpengaruh secara simultan terhadap pendapatan pedagangpasar Baruga di masa pan...
JPPI (Jurnal Penelitian Pendidikan Indonesia), 2021
This study aims to determine the implementation of the regional government accounting information... more This study aims to determine the implementation of the regional government accounting information system. This paper is a descriptive analysis with a qualitative approach. In data collection, interview and documentation techniques were employed. The results of this study indicate that the Accounting Information System (AIS) applied by the Kendari City has not been implemented optimally. It is proven that has not carried out its financial report input independently using the SIMDA Finance application. Instead, the authorized officer still went to the Kendari BPKAD office.
Penelitian ini bertujuan untuk mengetahui dan menjelaskan penerapan atau perhitungan Activity Bas... more Penelitian ini bertujuan untuk mengetahui dan menjelaskan penerapan atau perhitungan Activity Based Costing sebagai dasar penentuan tarif jasa rawat inap RSUD Kota Kendari. Jenis data dalam penelitian ini adalah data kuantitatif dan data kualitatif. Sumber data dalam penelitian ini adalah data primer dan data sekunder. Metode pengumpulan data dalam penelitian adalah metode wawancara dan metode dokumentasi. Penelitian ini menggunakan metode analisis data deskriptif.Hasil penelitian ini menunjukkan bahwa perhitungan tarif rawat inap dengan menggunakan Activity Based Costing, apabila dibandingkan dengan tarif rawat inap yang digunakan oleh RSUD Kota Kendari, terlihat bahwa perhitungan tarif menggunakan Activity Based Costing untuk kelas VIP B memberikan hasil yang lebih rendah dengan selisih Rp205.177,15, dan untuk kelas I, II, dan III memberikan hasil yang lebih tinggi dengan selisih masing-masing sebesar Rp10.149,61 untuk kelas I, Rp77.324,28 untuk kelas II, dan Rp113.123,33 untuk ke...
This study aims to determine the potential groundwater tax revenue and the contribution of ground... more This study aims to determine the potential groundwater tax revenue and the contribution of groundwater tax revenue to the Kendari City regional tax revenue in 2015-2018. The type of data used in this study are quantitative and qualitative data, the source of the data used are secondary data and primary data. The data collection method in this research uses interviews, documentation and literature study. Analysis of the data used is descriptive analysis.The results of this study indicate that the potential for groundwater tax revenues is far greater than the realization received by the Kendari City Regional Tax and Retribution Management Agency. There is an increase in the potential for groundwater tax revenue from 2015-2018 by 18% and the contribution of groundwater tax revenue to the Kendari City regional tax revenue from 2015-2018 is categorized as very less contributing with an average value of 0.37%.
This study aims to exam the role of cultural kinship and ethical behavior in relation to the inde... more This study aims to exam the role of cultural kinship and ethical behavior in relation to the independence of auditors. Kinship cultural indicators used in this study is the attitude of individualism and collectivism while ethical behavior used in this study is more directed at the attitudes and behavior in the performance of auditors.The population in this study amounted to 28 people consisting of PPUPD totaling 14 people and Auditor totaling 14 people in the Office of the Inspectorate of Kendari. A total of 28 samples were obtained using census method. In analyzing the role of the independent and dependent variables used descriptive analysis Research shows that the role of cultural kinship and ethical behavior in relation to the independence of the auditor have a role in the independence of auditors, whose attitude is more likely to maintain independence individualism than collectivism attitudes, views of auditors tend to use the attitude of individualism or collectivism in every p...
Penelitian ini bertujuan untuk mengetahui dan menganalisis Penerapan PSAP No 07 Tahun 2010 tentan... more Penelitian ini bertujuan untuk mengetahui dan menganalisis Penerapan PSAP No 07 Tahun 2010 tentang akuntansi aset tetap pada Badan Pengelolaan Keuangan Aset Dan Pendapatan (BPKAPD) Kabupaten Muna Barat. Jenis data yang digunakan yaitu data kualitatif dan data kuantitatif. Sumber data yang digunakan adalah data primer dan data sekunder. Pengumpulan data dilakukan dengan cara dokumentasi dan wawancara. Metode analisis data yang digunakan adalah metode analisis deskriptif.Hasil penelitian ini menunjukkan bahwa Perlakuan akuntansi aset tetap Pada Badan Pengelolaan Keuangan Aset Dan Pendapatan Daerah (BPKAPD) Kabupaten Muna Barat meliputi klasifikasi, pengakuan, pengukuran, penilaian awal aset tetap, pengukuran berikutnya terhadap pengakuan awal yaitu Penyusutan dan penilaian kembali aset tetap, pengungkapan dan penghentian dan pelepasan aset tetap sesuai dengan PSAP No.07 tahun 2010, kecuali Penyusutan Aset Tetap belum sepenuhnya sesuai. Penyusutan aset tetap belum sepenuhnya sesuai den...
Normal 0 false false false MicrosoftInternetExplorer4 /* Style Definitions */ table.MsoNormalTabl... more Normal 0 false false false MicrosoftInternetExplorer4 /* Style Definitions */ table.MsoNormalTable {mso-style-name:"Table Normal"; mso-tstyle-rowband-size:0; mso-tstyle-colband-size:0; mso-style-noshow:yes; mso-style-parent:""; mso-padding-alt:0mm 5.4pt 0mm 5.4pt; mso-para-margin:0mm; mso-para-margin-bottom:.0001pt; mso-pagination:widow-orphan; font-size:10.0pt; font-family:"Times New Roman"; mso-ansi-language:#0400; mso-fareast-language:#0400; mso-bidi-language:#0400;} The purpose of this research is to observe whether there is different perception between senior students and junior students regarding accounting profession at Regular Program, Extension Program and Diploma Program. This research shows that at Regular Program, the senior students' perception towards "accountant as a profession" is lower than the junior students' perception. The same result is also shown at Extension Program, i.e. the senior students' perception towa...
Jurnal Pemberdayaan Masyarakat Madani (JPMM), 2021
The problem faced by housewives in Mokoau Subdistrict of Kambu Kota Kendari is the lack of cre... more The problem faced by housewives in Mokoau Subdistrict of Kambu Kota Kendari is the lack of creativity and productivity, whare the absence of activities oriented towoards economic independence limited capital to start a business and a lack of skills both and hard skills in the world of entrepreneurship. This resulted in housewives beings perceived as being less able to help the family economy. The solution offered is through entrepreneurial activities in the form of utilization of household waste in the form of used can and glass bottles combined with tissue decoupage handicrafts. Throught this activity is to increase the incamo of housewives, especially in terms of utilization of household waste, so that it general the economic empowerment of the community can also increase.
This study aims to evaluate and describe the performance of a public hospital in the COVID-19 Pan... more This study aims to evaluate and describe the performance of a public hospital in the COVID-19 Pandemic using the Balanced Scorecard approach based on four perspectives: customers, financial, internal business process, and growth and learning. The analytical method used is descriptive analysis. The data used is qualitative and quantitative that is sourced from primary data and secondary data. The balanced scorecard concept can be an innovative performance system for a hospital to help the hospital be superior and creative in increasing public service performances. This study leads to several findings. First, the customer perspective measuring customer satisfaction attained a mastery level of 75.21. Second, based on the financial perspective, the hospital's financial management is already proper despite being less efficient in expenditure and only quite effective in the income realisation. Third, from the internal business process perspective, the hospital already made innovations...
This study aimed to determine the effect of auditor quality on the audit findings through the fol... more This study aimed to determine the effect of auditor quality on the audit findings through the follow-up of audit recommendations as an intervening variable. The sample in this study are all of functional apparatus in Inspectorate of Southeast Sulawesi Province with 23 people as observations. Data analysis method used path analysis of SPSS version 21.00. The results of this study showed that there was a direct and significant effect between 1) the auditor quality on the follow-up of audit recommendations, 2) the auditor quality on the audit findings, 3) the follow-up of audit recommendations on the audit findings. This study also showed that there was indirect effect between auditor quality on the audit findings through the follow-up of audit recommendations as an intervening variable. The total coefficient of determination showed that the contribution auditor quality on the audit findings through the follow-up of audit recommendations as an intervening variable was 95,3% , while the...
International Journal of Supply Chain Management, 2020
- This study aimed to determine the impact of the supply chain strategy in the final income tax r... more - This study aimed to determine the impact of the supply chain strategy in the final income tax rate of micro, small, and medium-sized enterprises on the income tax revenue. Method of collecting its data were conducted by documentation and interview. Data analysis method via descriptive analysis was conducted with interactive models. The result of this study showed that when changing the final income tax rate of micro, small and medium-sized enterprises from 1% to 0,5%, it has made a reduction on its final income tax revenue 6 months after the change in the final income tax rate is being applied. The supply chain management changes in the final income tax rate also made an impact in enhancing the number of tax-payers (coming from micro, small and medium-sized enterprises) in the city of Kendari.
Anoa : Jurnal Pengabdian Masyarakat Sosial, Politik, Budaya, Hukum, Ekonomi, 2021
Tujuan dari kegiatan pengabdian ini adalah untuk memberikan edukasi kepada masyarakat akan pentin... more Tujuan dari kegiatan pengabdian ini adalah untuk memberikan edukasi kepada masyarakat akan pentingnya pencegahan bahaya covid 19 sebagai salah satu bentuk investasi kesehatan manusia, serta pembagian gratis hand sanitizer agar masyarakat paham tentang menjaga kebersihan serta kesehatan di tengah wabah virus covid-19. Target khusus melalui edukasi ini diharapkan masyarakat khusunya wilayah kota Kendari akan dapat mengetahui pentingnya berinvestasi kesehatan, mengubah paradigma menyelamatkan kesehatan masyarakat menjadi investasi kesehatan bagi masyarakat, untuk meningkatkan kesehatan keluarga di masa yang akan datang. Metode yang akan dipakai dalam pencapaian tujuan tersebut adalah edukasi mencegah bahaya Covid 19 dengan menjaga komunitas masyarakat tetap sehat dari Virus Covid 19, memilih Physichal distanzing, serta menjaga kestabilan ekonomi individu. Hasil pengabdian pada masyarakat dengan pengenalan dan pemahaman akan berinvestasi kesehatan sangat penting mengingat penyebaran ...
This study aims to see the Effect of Independence and Effectiveness of the Audit Committee Agains... more This study aims to see the Effect of Independence and Effectiveness of the Audit Committee Against Profit Management On Pharmaceutical Companies Listed in Indonesia Stock Exchange (IDX).The sample in this study is a pharmaceutical company listed on the Indonesia Stock Exchange period 2010-2015. The sampling technique in this study using purposive sampling method sampling method adapted to criteria-specific criteria. The results of this study showed that simultaneous independence and effectiveness of the audit committee but not significant negative effect on earnings management. Partially independence of the audit committee but not significant negative effect on earnings management, audit committee effectiveness begipula no significant negative effect on earnings management. Keywords: Independence, Audit Committee Effectiveness and Profit Management.
This study aims to analyze the effectiveness of the e-audit system at the BPK-RI Representative o... more This study aims to analyze the effectiveness of the e-audit system at the BPK-RI Representative of Southeast Sulawesi Province. The sample in this study was obtained from 7 auditors who worked at the BPK-RI Representative of Southeast Sulawesi Province. The effectiveness of the e-audit system is measured by the answer to the questionnaire using the Guttman scale measurement.Research results show that the e-audit system implemented by BPK-RI Representatives of Southeast Sulawesi Province has been very effective. The results of the value obtained from the effectiveness formula is 88.23%.
This study aims to determine the implementation of operational reports BPKAD Konawe District has ... more This study aims to determine the implementation of operational reports BPKAD Konawe District has in accordance with Government Regulation Number 71 of 2010 on Accounting Standards Government-Based Accrual on been applied properly.This research was conducted at BPKAD Kabupaten Konawe. Data in this research are primary data and secondary data. Primary data obtained from interview and secondary data in this research is Operational Report for fiscal year 2016. Data analysis method used is descriptive analysis method is a method that describes in advance about the recording, recognition, and reporting of burden . The results of this study indicate that BPKAD Kabupaten Konawe in preparing operational reports in accordance with Government Regulation Number 71 of 2010 on Accounting Standards Government-Based Accrual. This can be seen from the results of recording, recognition, and reporting of the LO-load on the Regional Management and Asset of Konawe Regency which has been in accordance wi...
This study aims to examine the effect of compensation and internal control on employee performanc... more This study aims to examine the effect of compensation and internal control on employee performance. This research was conducted at PT. Hasrat Abadi branch kendari. The sample in this research is as much as 20 responden by using sample saturation that is sample determination technique with all member of population used as sample. Methods of data collection is done by using questionnaires that have been distributed to all respondents. Technique analysis using multiple linear regression analysis method. The results of this study indicate that the compensation effect partially and significantly on employee performance, Internal controls influence partially but not significant to employee performance. Compensation and internal control simultaneously affect employee performance. This means the fairer the compensation and the better the company's internal control can improve employee performance
Penelitian ini bertujuan untuk mengetahui pengaruh modal usaha, persediaan, danjam kerja terhadap... more Penelitian ini bertujuan untuk mengetahui pengaruh modal usaha, persediaan, danjam kerja terhadap pendapatan pedagang pasar Baruga di masa pandemi Covid-19 secaraparsial maupun simultan. Populasi penelitian ini berjumlah 784 pedagang. Metodepengambilan sampel adalah stratified random sampling menggunakan rumus Slovinsebanyak 89 sampel. Metode pengumpulan data dalam penelitian ini menggunakandokumentasi, kuesioner, dan wawancara. Analisis data yang digunakan dalam penelitian iniadalah analisis regresi linear berganda.Hasil penelitian ini menunjukkan bahwa (1) modalusaha berpengaruh signifikan terhadap pendapatan pedagang pasar Baruga di masapandemi Covid-19; (2) persediaan berpengaruh signifikan terhadap pendapatan pedagangpasar Baruga di masa pandemi Covid-19; (3) jam kerja berpengaruh signifikan terhadappendapatan pedagang pasar Baruga di masa pandemi Covid-19; (4) modal usaha,persediaan, dan jam kerja berpengaruh secara simultan terhadap pendapatan pedagangpasar Baruga di masa pan...
JPPI (Jurnal Penelitian Pendidikan Indonesia), 2021
This study aims to determine the implementation of the regional government accounting information... more This study aims to determine the implementation of the regional government accounting information system. This paper is a descriptive analysis with a qualitative approach. In data collection, interview and documentation techniques were employed. The results of this study indicate that the Accounting Information System (AIS) applied by the Kendari City has not been implemented optimally. It is proven that has not carried out its financial report input independently using the SIMDA Finance application. Instead, the authorized officer still went to the Kendari BPKAD office.
Penelitian ini bertujuan untuk mengetahui dan menjelaskan penerapan atau perhitungan Activity Bas... more Penelitian ini bertujuan untuk mengetahui dan menjelaskan penerapan atau perhitungan Activity Based Costing sebagai dasar penentuan tarif jasa rawat inap RSUD Kota Kendari. Jenis data dalam penelitian ini adalah data kuantitatif dan data kualitatif. Sumber data dalam penelitian ini adalah data primer dan data sekunder. Metode pengumpulan data dalam penelitian adalah metode wawancara dan metode dokumentasi. Penelitian ini menggunakan metode analisis data deskriptif.Hasil penelitian ini menunjukkan bahwa perhitungan tarif rawat inap dengan menggunakan Activity Based Costing, apabila dibandingkan dengan tarif rawat inap yang digunakan oleh RSUD Kota Kendari, terlihat bahwa perhitungan tarif menggunakan Activity Based Costing untuk kelas VIP B memberikan hasil yang lebih rendah dengan selisih Rp205.177,15, dan untuk kelas I, II, dan III memberikan hasil yang lebih tinggi dengan selisih masing-masing sebesar Rp10.149,61 untuk kelas I, Rp77.324,28 untuk kelas II, dan Rp113.123,33 untuk ke...
This study aims to determine the potential groundwater tax revenue and the contribution of ground... more This study aims to determine the potential groundwater tax revenue and the contribution of groundwater tax revenue to the Kendari City regional tax revenue in 2015-2018. The type of data used in this study are quantitative and qualitative data, the source of the data used are secondary data and primary data. The data collection method in this research uses interviews, documentation and literature study. Analysis of the data used is descriptive analysis.The results of this study indicate that the potential for groundwater tax revenues is far greater than the realization received by the Kendari City Regional Tax and Retribution Management Agency. There is an increase in the potential for groundwater tax revenue from 2015-2018 by 18% and the contribution of groundwater tax revenue to the Kendari City regional tax revenue from 2015-2018 is categorized as very less contributing with an average value of 0.37%.
This study aims to exam the role of cultural kinship and ethical behavior in relation to the inde... more This study aims to exam the role of cultural kinship and ethical behavior in relation to the independence of auditors. Kinship cultural indicators used in this study is the attitude of individualism and collectivism while ethical behavior used in this study is more directed at the attitudes and behavior in the performance of auditors.The population in this study amounted to 28 people consisting of PPUPD totaling 14 people and Auditor totaling 14 people in the Office of the Inspectorate of Kendari. A total of 28 samples were obtained using census method. In analyzing the role of the independent and dependent variables used descriptive analysis Research shows that the role of cultural kinship and ethical behavior in relation to the independence of the auditor have a role in the independence of auditors, whose attitude is more likely to maintain independence individualism than collectivism attitudes, views of auditors tend to use the attitude of individualism or collectivism in every p...
Penelitian ini bertujuan untuk mengetahui dan menganalisis Penerapan PSAP No 07 Tahun 2010 tentan... more Penelitian ini bertujuan untuk mengetahui dan menganalisis Penerapan PSAP No 07 Tahun 2010 tentang akuntansi aset tetap pada Badan Pengelolaan Keuangan Aset Dan Pendapatan (BPKAPD) Kabupaten Muna Barat. Jenis data yang digunakan yaitu data kualitatif dan data kuantitatif. Sumber data yang digunakan adalah data primer dan data sekunder. Pengumpulan data dilakukan dengan cara dokumentasi dan wawancara. Metode analisis data yang digunakan adalah metode analisis deskriptif.Hasil penelitian ini menunjukkan bahwa Perlakuan akuntansi aset tetap Pada Badan Pengelolaan Keuangan Aset Dan Pendapatan Daerah (BPKAPD) Kabupaten Muna Barat meliputi klasifikasi, pengakuan, pengukuran, penilaian awal aset tetap, pengukuran berikutnya terhadap pengakuan awal yaitu Penyusutan dan penilaian kembali aset tetap, pengungkapan dan penghentian dan pelepasan aset tetap sesuai dengan PSAP No.07 tahun 2010, kecuali Penyusutan Aset Tetap belum sepenuhnya sesuai. Penyusutan aset tetap belum sepenuhnya sesuai den...
Normal 0 false false false MicrosoftInternetExplorer4 /* Style Definitions */ table.MsoNormalTabl... more Normal 0 false false false MicrosoftInternetExplorer4 /* Style Definitions */ table.MsoNormalTable {mso-style-name:"Table Normal"; mso-tstyle-rowband-size:0; mso-tstyle-colband-size:0; mso-style-noshow:yes; mso-style-parent:""; mso-padding-alt:0mm 5.4pt 0mm 5.4pt; mso-para-margin:0mm; mso-para-margin-bottom:.0001pt; mso-pagination:widow-orphan; font-size:10.0pt; font-family:"Times New Roman"; mso-ansi-language:#0400; mso-fareast-language:#0400; mso-bidi-language:#0400;} The purpose of this research is to observe whether there is different perception between senior students and junior students regarding accounting profession at Regular Program, Extension Program and Diploma Program. This research shows that at Regular Program, the senior students' perception towards "accountant as a profession" is lower than the junior students' perception. The same result is also shown at Extension Program, i.e. the senior students' perception towa...
Jurnal Pemberdayaan Masyarakat Madani (JPMM), 2021
The problem faced by housewives in Mokoau Subdistrict of Kambu Kota Kendari is the lack of cre... more The problem faced by housewives in Mokoau Subdistrict of Kambu Kota Kendari is the lack of creativity and productivity, whare the absence of activities oriented towoards economic independence limited capital to start a business and a lack of skills both and hard skills in the world of entrepreneurship. This resulted in housewives beings perceived as being less able to help the family economy. The solution offered is through entrepreneurial activities in the form of utilization of household waste in the form of used can and glass bottles combined with tissue decoupage handicrafts. Throught this activity is to increase the incamo of housewives, especially in terms of utilization of household waste, so that it general the economic empowerment of the community can also increase.
This study aims to evaluate and describe the performance of a public hospital in the COVID-19 Pan... more This study aims to evaluate and describe the performance of a public hospital in the COVID-19 Pandemic using the Balanced Scorecard approach based on four perspectives: customers, financial, internal business process, and growth and learning. The analytical method used is descriptive analysis. The data used is qualitative and quantitative that is sourced from primary data and secondary data. The balanced scorecard concept can be an innovative performance system for a hospital to help the hospital be superior and creative in increasing public service performances. This study leads to several findings. First, the customer perspective measuring customer satisfaction attained a mastery level of 75.21. Second, based on the financial perspective, the hospital's financial management is already proper despite being less efficient in expenditure and only quite effective in the income realisation. Third, from the internal business process perspective, the hospital already made innovations...
This study aimed to determine the effect of auditor quality on the audit findings through the fol... more This study aimed to determine the effect of auditor quality on the audit findings through the follow-up of audit recommendations as an intervening variable. The sample in this study are all of functional apparatus in Inspectorate of Southeast Sulawesi Province with 23 people as observations. Data analysis method used path analysis of SPSS version 21.00. The results of this study showed that there was a direct and significant effect between 1) the auditor quality on the follow-up of audit recommendations, 2) the auditor quality on the audit findings, 3) the follow-up of audit recommendations on the audit findings. This study also showed that there was indirect effect between auditor quality on the audit findings through the follow-up of audit recommendations as an intervening variable. The total coefficient of determination showed that the contribution auditor quality on the audit findings through the follow-up of audit recommendations as an intervening variable was 95,3% , while the...
International Journal of Supply Chain Management, 2020
- This study aimed to determine the impact of the supply chain strategy in the final income tax r... more - This study aimed to determine the impact of the supply chain strategy in the final income tax rate of micro, small, and medium-sized enterprises on the income tax revenue. Method of collecting its data were conducted by documentation and interview. Data analysis method via descriptive analysis was conducted with interactive models. The result of this study showed that when changing the final income tax rate of micro, small and medium-sized enterprises from 1% to 0,5%, it has made a reduction on its final income tax revenue 6 months after the change in the final income tax rate is being applied. The supply chain management changes in the final income tax rate also made an impact in enhancing the number of tax-payers (coming from micro, small and medium-sized enterprises) in the city of Kendari.
Anoa : Jurnal Pengabdian Masyarakat Sosial, Politik, Budaya, Hukum, Ekonomi, 2021
Tujuan dari kegiatan pengabdian ini adalah untuk memberikan edukasi kepada masyarakat akan pentin... more Tujuan dari kegiatan pengabdian ini adalah untuk memberikan edukasi kepada masyarakat akan pentingnya pencegahan bahaya covid 19 sebagai salah satu bentuk investasi kesehatan manusia, serta pembagian gratis hand sanitizer agar masyarakat paham tentang menjaga kebersihan serta kesehatan di tengah wabah virus covid-19. Target khusus melalui edukasi ini diharapkan masyarakat khusunya wilayah kota Kendari akan dapat mengetahui pentingnya berinvestasi kesehatan, mengubah paradigma menyelamatkan kesehatan masyarakat menjadi investasi kesehatan bagi masyarakat, untuk meningkatkan kesehatan keluarga di masa yang akan datang. Metode yang akan dipakai dalam pencapaian tujuan tersebut adalah edukasi mencegah bahaya Covid 19 dengan menjaga komunitas masyarakat tetap sehat dari Virus Covid 19, memilih Physichal distanzing, serta menjaga kestabilan ekonomi individu. Hasil pengabdian pada masyarakat dengan pengenalan dan pemahaman akan berinvestasi kesehatan sangat penting mengingat penyebaran ...
This study aims to see the Effect of Independence and Effectiveness of the Audit Committee Agains... more This study aims to see the Effect of Independence and Effectiveness of the Audit Committee Against Profit Management On Pharmaceutical Companies Listed in Indonesia Stock Exchange (IDX).The sample in this study is a pharmaceutical company listed on the Indonesia Stock Exchange period 2010-2015. The sampling technique in this study using purposive sampling method sampling method adapted to criteria-specific criteria. The results of this study showed that simultaneous independence and effectiveness of the audit committee but not significant negative effect on earnings management. Partially independence of the audit committee but not significant negative effect on earnings management, audit committee effectiveness begipula no significant negative effect on earnings management. Keywords: Independence, Audit Committee Effectiveness and Profit Management.
This study aims to analyze the effectiveness of the e-audit system at the BPK-RI Representative o... more This study aims to analyze the effectiveness of the e-audit system at the BPK-RI Representative of Southeast Sulawesi Province. The sample in this study was obtained from 7 auditors who worked at the BPK-RI Representative of Southeast Sulawesi Province. The effectiveness of the e-audit system is measured by the answer to the questionnaire using the Guttman scale measurement.Research results show that the e-audit system implemented by BPK-RI Representatives of Southeast Sulawesi Province has been very effective. The results of the value obtained from the effectiveness formula is 88.23%.
This study aims to determine the implementation of operational reports BPKAD Konawe District has ... more This study aims to determine the implementation of operational reports BPKAD Konawe District has in accordance with Government Regulation Number 71 of 2010 on Accounting Standards Government-Based Accrual on been applied properly.This research was conducted at BPKAD Kabupaten Konawe. Data in this research are primary data and secondary data. Primary data obtained from interview and secondary data in this research is Operational Report for fiscal year 2016. Data analysis method used is descriptive analysis method is a method that describes in advance about the recording, recognition, and reporting of burden . The results of this study indicate that BPKAD Kabupaten Konawe in preparing operational reports in accordance with Government Regulation Number 71 of 2010 on Accounting Standards Government-Based Accrual. This can be seen from the results of recording, recognition, and reporting of the LO-load on the Regional Management and Asset of Konawe Regency which has been in accordance wi...
Uploads
Papers by Tuti Dharmawati