Articles

Found 37 Documents
Search

METODE PENGENDALIAN PERSEDIAAN BAHAN BAKU CRUDE COCONUT OIL YANG OPTIMAL PADA PT. PSE

Industrial and Systems Engineering Assessment Journal (INASEA) Vol 9, No 2 (2008): INASEA Vol. 09 No. 2
Publisher : Industrial and Systems Engineering Assessment Journal (INASEA)

Show Abstract | Original Source | Check in Google Scholar

Abstract

The inventory system is one of the most important managerial functions, since vast majority of companies has large investment involved in this aspect. This also applies to PT. Palko Sari Eka that is big in the field of inventory planning and production control. PT. Palko Sari Eka, as one company in the oil refinery industry, strives to optimize the inventory of raw materials Crude Coconut Oil by trying to compare different methods of inventory control methods such as the EOQ (Economic Order Quantity, method of EOI (Economic Order Interval), Min-Max method. Crude Coconut Oil is one of the major raw material products, which require a good inventory system. From the results of research conducted, it turns out the character of stochastic demand data, it is also necessary to conduct simulations to obtain results closer to the actual conditions. The inventory criteria can be said to be optimal if the total annual cost is minimum. It is concluded that the best method is the Fixed Size Order Systems (EOQ) with an order of 2770 mT per order.

THE INFLUENCE OF THE TAX POLICIES, THE TAX REGULATIONS, THE TAX ADMINISTRATION AND THE TAX RATE AGAINST THE MANAGEMENT MOTIVATION OF THE COMPANIES WHO CONDUCT THE TAX PLANNING (EMPIRICAL STUDY ON TAXPAYER AGENCY AT KPP MADYA PEKANBARU)

Jurnal Ekonomi Vol 26, No 1 (2018)
Publisher : Jurnal Ekonomi

Show Abstract | Original Source | Check in Google Scholar

Abstract

This research is conducted to examine whether the faktors of the tax policies, the tax regulations, the tax administration and the tax rate which take effect against the management motivation of the companies who conduct the tax planning. This research is conducted against the corporate tax payers who are registered in tax service office Madya Pekanbaru. To examine this reserch’s hypothesis, the author uses the multiple regression analysis by using SPSS version 21.0.This research’s result reveals that there is a positive influence of the tax policies, the tax regulations, the tax administration and the tax rate varibles against the management motivation of the companies who conducted the tax planning

TINDAKAN HUKUM BAGI PENYUSUP DI BIDANG NARKOBA

BINAMULIA HUKUM Vol 7 No 2 (2018): Binamulia Hukum
Publisher : Faculty of Law, Universitas Krisnadwipayana

Show Abstract | Original Source | Check in Google Scholar | Full PDF (276.649 KB)

Abstract

Intruders have an important duty to dismantle a violation of the law in the field of criminal acts of drugs which causes a lot of harm to the state and public. There are various ways to unload the problem one way, the central use technique cover agent (undercover agent). Things are needed rules law to protect all actions carried out by intruders to carry out their duties. Abstrak Penyusup mempunyai tugas penting untuk membongkar suatu pelanggaran hukum di bidang tindak pidana narkoba yang banyak menimbulkan kerugian bagi negara dan masyarakat. Ada berbagai cara untuk membongkar permasalahannya salah satu cara yaitu dengan menggunakan teknik agen terselubung (undercover agent). Hal tersebut dibutuhkan aturan-aturan hukum untuk melindungi semua tindakan yang dilakukan oleh penyusup untuk melakukan tugasnya. Keywords: tindakan, penyusup, narkoba, aturan hukum.

FAKTOR-FAKTOR YANG MEMPENGARUHI KEPUASAN KLIEN KANTOR AKUNTAN PUBLIK (STUDI EMPIRIS PADA 25 PERUSAHAAN DI PEKANBARU)

Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 1 (2015): Wisuda Februari 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

Show Abstract | Original Source | Check in Google Scholar

Abstract

The purpose of this study is to find out influence of competence of audit team, independence, auditor change, and reputation of CPA Firm on client satisfaction. The population in this study are manager of accounting, staff of accounting and internal auditor whose working at company in Pekanbaru that use the services of a CPA Firm. This study is using survey method. Total respondents which is used in this study are 44 responden (58,7%). The analyzing method is Multiple Regression methods using SPSS (Stastical Product and Service Solutions) version 17. Result of this study indicates competence of audit team, independence, auditor change, and reputation of CPA firm influence to client satisfaction. The coefficient of determination in this study were 94,1 %. The four independent variables jointly influence dependent variable as much as 94,1 %, while 5,9% is influenced by other unclear variables.Keywords : Competence of Audit Team, Independence, Auditor Change, and Reputation of CPA Firm , Client Satisfaction.

PENGARUH TATA KELOLA PEMERINTAHAN, EFEKTIVITAS PENGENDALIAN INTERNAL, DAN PERAN AUDITOR INTERNAL TERHADAP TINGKAT KECURANGAN (Studi Pada SKPD Kota Bukittinggi)

Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

Show Abstract | Original Source | Check in Google Scholar

Abstract

This study aims to examine the effect of good governance, internal control effectiveness and the role of the internal auditor on the level of fraud. The study was conducted using a survey method. The population in this study were 29 government agencies in the city of Bukittinggi. Samples taken are 87 respondents. Data analysis methods are used alternately regression (multiple regression) with SPSS Version, 17.0. The results of this study indicated that the role of the internal auditor affect the level of fraud, but the good governance and internal control effectiveness don’t affect the level of fraud. The magnitude of the effect adjusted R2 of good governance, internal control effectiveness, and the role of the auditor on the level of fraud was 9,7%. The remaining 90,3% is influenced by other variables.Keywords: good governance, internal control effectiveness, internal auditor, and the level of fraud.

PENERAPAN METODE TEKNOMETRIK UNTUK PENILAIAN TEKNOLOGI DI PERUSAHAAN FURNITURE

Jurnal Rekayasa dan Manajemen Sistem Industri Vol 5, No 6 (2017)
Publisher : Program Studi Teknik Industri Fakultas Teknik Universitas Brawijaya

Show Abstract | Original Source | Check in Google Scholar

Abstract

Jika membutuhkan abstrak atau isi jurnal silahkan menghubungi author melalui email andre.9mars@gmail.com, novareza15@ub.ac.id, posku@ub.ac.id.

Degradation of Oil Palm Empty Fruit Bunch (OPEFB) in Super-Critical Organic Solvents Affecting the Chemicals Distribution of Bio-Oil

Jurnal Kimia Terapan Indonesia (Indonesian Journal of Applied Chemistry) Vol 19, No 2 (2017)
Publisher : Research Center for Chemistry - LIPI

Show Abstract | Original Source | Check in Google Scholar | Full PDF (494.257 KB)

Abstract

Hydrothermal liquefaction (HTL) of oil palm empty fruit bunch (OPEFB) in different organic solvents (methanol, ethanol, acetone, toluene and hexane) to produce bio-oil were comparatively investigated. Experiments were carried out in an autoclave at different temperature of 300, 350 and 400 oC with a fixed solid/liquid ratio of 4 gram in 50 mL solvent, without catalysts and reaction time of 5 hours. The liquid products were analyzed using GCMS to determine the chemical composition. Result showed that the chemical compositions were greatly affected by the solvent types. Each solvent has a major component in bio-oil products. The major compounds resulted from methanol and ethanol solvent were ketones/others. The major compounds resulted from toluene and hexane solvents were organic acid, which favoured high temperature. Meanwhile, esters and organic acid were the major products from acetone solvents. Temperature operation resulted more variations in the chemical composition and the percentages of the bio-oil.

Analisis Jaringan FTTH (Fiber To The Home) Di Perumahan Maton House, Pekanbaru

Jurnal Online Mahasiswa (JOM) Bidang Teknik dan Sains Vol 4, No 2 (2017): Wisuda Oktober Tahun 2017
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Teknik dan Sains

Show Abstract | Original Source | Check in Google Scholar

Abstract

Maton House housing has a local fiber access network that uses a duct system and the device feeder are inefficiency. This papper purpose to analyzes the FTTH network at Maton House-Pekanbaru Housing to improve the efficiency of optical transmission, using several parameters such as: power budget link, rise time budget, and optical power. The analysis process is done with some supporting software such as: Optisystem, AutoCad, and Google Earth. Calculation of Optical Power analysis parameters performed by simulation using Optisystem software found the average value of loss is 21.11 and the measurement using Opical Power Meter found the average loss value is 22.50 dBm. According to the acquisition of large optical power on optical transmission in Maton House housing proves the network is much smaller of damping than the standard total that is below -28 dBm based on IEEE at 802.8 .Keywords: FTTH, link power budget, rise time budget, optical power.

PENGARUH TIME PRESSURE, AUDIT RISK, MATERIALITY, REVIEW PROCEDURES AND QUALITY CONTROL TERHADAP PREMATURE SIGN OFF DENGAN LOCUS OF CONTROL SEBAGAI VARIABEL MODERATING (Studi Empiris Pada BKP-RI Perwakilan Provinsi Riau dan Sumatera Barat)

Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 2 (2017): Wisuda Oktober 2017
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

Show Abstract | Original Source | Check in Google Scholar

Abstract

The study aimed to examine the effect of time pressure, audit risk, materiality, review procedures and quality control on premature sign off audit procedures moderated by locus of control. The sample of this study are 50 auditors. Data were collected through a survey to auditors in BPK Riau and West Sumatra area by using personally administrated questionnaires. Writer tested the quality of data that included validity test and reliability test, normality test, asumsi klasik test, and use the hypothesis by means of multiple regression analysis test, t test and determination coefficient test using program software SPSS. The results of this study found that time pressure, audit risk, materiality, review procedures and quality control variables affect premature sign off and locus of control can moderate the effection of all independent variables with premature sign off.Keywords : premature sign-off, audit risk, time pressure, audit risk, materiality, review procedures and quality control, and locus of control

PENGARUH KOMPETENSI, INDEPENDENSI DAN PENGALAMAN KERJA TERHADAP KUALITAS AUDIT DENGAN ETIKA AUDITOR SEBAGAI VARIABEL MODERASI (Studi Empiris pada Kantor Akuntan Publik di Wilayah Jakarta Selatan)

Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 2 (2017): Wisuda Oktober 2017
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

Show Abstract | Original Source | Check in Google Scholar

Abstract

This research examines the effect of competence, independence, and work experience on audit quality with an auditor ethics of moderating variable. The respondent in this research are auditors whom work in public accounting office in South Jakarta area. The amount of auditors that has been visited are 85 auditors. The method of sample determining is purpossive sampling method, meanwhile the method of data tabulation has been used by researcher is multiple regression and moderate regression analysis. The result show that competence, independence, and work experience effect significantly to audit quality. An auditor ethics can be a moderate variable for independence and work experience, but it can’t be a moderate variable for competence.Keywords: Competence, Independence, Work Experience, Auditor Ethics, Audit Quality