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Analisis Sistem Pengendalian Intern Atas Penjualan Dan Penerimaan Kas Studi kasus Pada PT. Senjaya Rezeki Mas di Bandar Lampung Basrie, Hassan; Fuady, Fahri; Anwar, Chairul
Jurnal Akuntansi dan Keuangan Vol 2, No 2 (2011): September
Publisher : Universitas Bandar Lampung (UBL)

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Tujuan dari penulisan ini adalah membuktikan Berhasil atau tidaknya pengelolaan perusahaan pada umumnya ditandai dengan kemampuan manajemen dalam mengendalikan kegiatan operational perusahaan, agar pelaksanaannya sesuai dengan perencanaan yang telah ditetapkan.Dengan sistem pengendalian intern yang baik, maka diharapkan pelaksanaan kegiatan operational perusahaan sesuai dengan rencana yang ada dan dapat memperkecil tindakan – tindakan yang merugikan perusahaan, sehingga tujuan yang direncanakan dapat tercapai dengan baik.Analisis Sistem Pengendalian Intern atas penjualan dan penerimaan kas dapat memberikan informasi tentang prinsip-prinsip pengendalian atas penjualan dan kas perusahaan, sehingga tindakan-tindakan yang merugikan perusahaan (yang berhubungan dengan penjualan, dan penerimaan kas) dapat ditekan.
Pengaruh Motivasi Auditor Dan Kompleksitas Tugas Terhadap Kinerja Auditor Studi Kasus Pada Kinerja Auditor di BPKP Provinsi Lampung Supratomo, .; Sari, Surya Indah; Anwar, Chairul
Jurnal Akuntansi dan Keuangan Vol 2, No 2 (2011): September
Publisher : Universitas Bandar Lampung (UBL)

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Tujuan dari penelitian ini adalah untuk mengetahui apakah motivasi auditor dan kompleksitas tugas berpengaruh terhadap kinerja auditor, serta untuk membandingkan antara teori-teori yang didapat penulis selama diperkuliahan dengan praktek yang dilakukan di kantor BPKP Provinsi Lampung. Dalam menganalisis permasalahan di atas digunakan alat analisis secara kualitatif yaitu analisis menggunakan tabulasi-tabulasi untuk membandingkan antara teori dan data / fakta yang ada. Kemudian hasil analisis dideskripsikan untuk menarik suatu kesimpulan. Dan dengan menggunakan analisis secara kuantitaf yaitu analisis yang menggunakan beberapa variabel (bahkan satu variabel saja) tetapi cenderung memerlukan jumlah unit analisis (sampel) yang banyak, bahkan sama dengan populasinya. Dari kesimpulan di atas, saran yang dapat diberikan adalah motivasi auditor yang diberikan kepada auditor tetap dipertahankan, karena motivasi seseorang tergantung pada reward dan punishment yang diberikan kepada auditor. Dan kompleksitas tugas yang ada hendaknya dapat lebih diperhatikan oleh organisasi agar setiap auditor dapat lebih meningkatkan prestasi kerja. Serta terwujudnya kinerja auditor yang berkualitas dan profesional ditentukan oleh keahlian dan keterampilan dari masing-masing auditor. Untuk itu disarankan agar organisasi dapat mengarahkan anggotanya dengan membuat pembagian tugas yang jelas kepada para auditor.
Pengaruh Audit Manajemen Sumber Daya Manusia terhadap Kinerja Karyawan (Studi Kasus pada PT. Gramedia Asri Media Bandar Lampung) Soedarsa, Herry Goenawan; Anwar, Chairul; Shanti, .
Jurnal Akuntansi dan Keuangan Vol 5, No 1 (2014): Maret
Publisher : Universitas Bandar Lampung (UBL)

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PT. Gramedia Asri Media Bandar Lampung is a general bookstore that is engaged in the retail and distribution of books, school and office tools as well as multimedia products. The company as a business person should be able to deal with the changes and developments that exist both in the field of technology and social. Based on the description in the background, this research aims to determine the influence of Human Resource Management Audit against the Employee Performance at Gramedia Asri Media Bandar Lampung. The variables that examined in this research are Human Resource Management Audit (X) as Independent Variables and Performance (Y) as the Dependent Variable. The population of this research is the parts that related to the audit of human resource management and employee performance. Sampling in this research is based on saturation sampling technique. In this research the number of the samples which are used is 43 respondents.The data which is used in this research is primary data obtained from the questionnaires and interviews. To analyze the influence of Human Resource Management Audit (X) Toward Performance (Y), writer uses descriptive qualitative and quantitative methods, correlation coefficient, simple linear regression analysis, analysis of the coefficient of determination, and a t test. Based on statistical analysis obtained the following results: t test results are showed that the Human Resource Audit impact employee performance. This is indicated by tcount 5.743 while ttable of 1.68, based on the calculation that tcount> ttable then Ho is rejected or in the other words Ha is accepted. Based on these findings it can be concluded that the hypothesis which states "Human Resource Management Audit influence on Employee Performance" is acceptable.
INTERNALISASI SEMANGAT NASIONALISME MELALUI PENDEKATAN HABITUASI (Perspektif Filsafat Pendidikan) Anwar, Chairul
ANALISIS: Jurnal Studi Keislaman Vol 1, No 1 (2014): Juni 2014
Publisher : INSTITUT AGAMA ISLAM NEGERI RADEN INTAN LAMPUNG

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AbstrakNasionalisme di Indonesia lahir ketika penduduk negeri ini berada di bawah pemerintahan jajahan Belanda. Ideologi ini muncul menjadi sebuah kesadaran kolektif dipicu oleh perasaan senasib di masa lalu dan di masa yang sedang dijalani, dan yang lebih penting lagi adalah dipersatukan oleh cita-cita yang sama untuk masa depan. Namun dalam perkembangannya, semangat nasionalisme di kalangan generasi muda tampak melemah. Fenomena ini menunjukkan bahwa peran lembaga pendidikan menjadi sangat penting- tidak hanya agar peserta didik mengerti dan memahami makna nasionalisme tetapi yang terpenting mampu menghayati nilai-nilai filosofis di balik semangat nasionalisme itu. Salah satu cara yang dapat ditempuh adalah dengan mengenalkan kembali nilai-nilai nasionalisme, menghayatinya melalui pendekatan habituasi (pembiasaan) di sekolah, sehingga nilai-nilai nasionalisme tertanam dalam jiwa para siswa. Dengan menggunakan pendekatan habituasi, para guru diyakini akan mampu menanamkan nilai-nilai nasionalisme kepada peserta didik baik melalui kegiatan rutin, kegiatan spontan, kegiatan pemberian keteladanan, maupun kegiatan terprogram.Kata kunci: Nasionalisme; Pendidikan Nilai; Pendekatan Habituasi AbstractINTERNALIZATION OF THE SPIRIT OF NATIONALISM THROUGH HABITUATION APPROACH. (PHILOSOPHY OF EDUCATION PERSPECTIVE): Nationalism in Indonesia was born when the people of the country was under the Dutch colonial rule. This ideology appears to be a collective consciousness triggered by feelings of kinship in the past and in the time being, and more importantly, is united by the same goal for the future. In its development, however, the spirit of nationalism among the younger generation seem to weaken. This phenomenon indicates that the role of educational institutions are very important - not only to make the students understand and grasp the meaning of nationalism but also to impress them the philosophical values behind it. One way that can be taken to instill the values of nationalism is through the approach of habituation in schools, so that the values of nationalism embedded in the psyche of the student. By using the approach, teachers are believed to be able to instill the values of nationalism to their students either through routine activities, spontaneous activities, awarding exemplary activities, or, even, programmed activities.Keywords: Instilling the Spirit of Nationalism; Educational Value; Habituation Approach
The Mathematics Learning Media Uses Geogebra on the Basic Material of Linear Equations Syafitri, Qurnia; Mujib, Mujib; Netriwati, Netriwati; Anwar, Chairul; Wawan, Wawan
Al-Jabar: Jurnal Pendidikan Matematika Vol 9, No 1 (2018): Al-Jabar: Jurnal Pendidikan Matematika
Publisher : Raden Intan State Islamic University of Lampung, INDONESIA

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This research aims to develop a mathematical learning media using Geogebra software. The research method is used the 4D (Four D Model) research method adopted by Siva sailam Thiagarajan, Dorothy S. Semmel, and Melvyn I. Semmel. namely, define, design, develop. The data collection techniques are used to obtain the data on questionnaires response and interviews. The instruments in this research used questionnaires. The data analysis method using descriptive method. This research is conducted by describing the results of product development in the form of learning media for small groups and large groups with media that has been validated by some validators. The Experts of validation results on the content quality aspect to obtain results with very good criteria and on aspects of the language to obtain results with very good criteria. Trial students VII class in small classes and large classes obtained results with interesting criteria for small groups.
PENDEKATAN METODE HACCP (HAZARD ANALYSIS CRITICAL CONTROL POINTS) DAN BAHAN TAMBAHAN MAKANAN PADA KRIPIK SINGKONG YANG DI PRODUKSI OLEH PT. KREASI LUTVI DESA TUNTUNGAN II TAHUN 2014 Anwar, Chairul; hasan, wirsal; ashar, taufik
Lingkungan dan Kesehatan Kerja Vol 3, No 3 (2014): Jurnal Kesehatan Lingkungan & Keselamatan Kerja
Publisher : Lingkungan dan Kesehatan Kerja

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ABSTRACT Critical control point food in PT. Kreasi Lutvi aims to ensure food safety system that guarantine clean and safe to eat, so avoid poisoning or diseases such as diarrhea, cholera, dysentry, baccillary, typhoid, fever and soon. The aims of this research to know the critical control point, hygiene, sanitation, phsycal due dilligent as well as food additives in PT. Kreasi Lutvi. The object research in PT. KL Tuntungan II Deli serdang. The method usedi s description to see an overview of sanitation hygiene, critical control point, as well as the physical feasbility of food additives in PT. Kreasi Lutvi. The result of this study indicate that the critical control points in the overall food processing in PT.Kreasi Lutvi a critical control point. So also in the hygiene and sanitation as well as a whole not meet the health requirements in accordance with a qualified health based on Permenkes RI. No.1096/Menkes/PER/VI/2011. That a qualified health if the total score 83. The conclusion of this study is the 6 principles of hygiene and sanitation of food processing do not meet the health requirements, as well as the critical control point which is in a critical control point in the stages of food processing as well as the physical feasibilty test notyet meet health requirements on food additives, too based on the results it is expected that PT.Kreasi Lutvi to further improve sanitation facilities to support hygiene and sanitation of food processing and medical attention handlers so that a very small possibility of contamination of the food.
Pemahaman Manajemen Perusahaan Tentang Peraturan Perpajakan Terhadap Kepatuhan Wajib Pajak Badan Di Kota Bandar Lampung (Study Kasus di Kota Bandar Lampung) Dauli, Thontowie; Wijaya, Andrian; Anwar, Chairul
Jurnal Akuntansi dan Keuangan Vol 3, No 2 (2012): September
Publisher : Universitas Bandar Lampung (UBL)

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Bandar Lampung is one of a growing city in the economic field in the province of Lampung. One economic sector to support the development of such companies is corporate taxes. But the company is still a lack of awareness of the importance of understanding the tax laws and regulations, and compliance with corporate taxpayers understand. Yet by understanding the tax laws and compliance with corporate taxpayers, the company will also understand the obligations and rights as a taxpayer. The problems that the authors point out is how the understanding of the companys management of tax regulations on tax compliance entities in Bandar Lampung. The method used in this paper is a field of research questionnaires. And methods of analysis in this study is the method of qualitative analysis and quantitative analysis. From the analysis of qualitative and quantitative analysis and discussion, it can be concluded that the understanding of the companys management in the city of Bandar Lampung on tax laws on tax compliance bodies have a positive relationship, in which the Taxpayer Compliance significantly influenced by the understanding of the Corporate Management Tax Regulation.
Pengaruh Biaya Iklan dan Biaya Penjualan Personal Terhadap Nilai Penjualan pada PT. Telekomunikasi Indonesia, Tbk. Anwar, Chairul; Rinna, .
Jurnal Akuntansi dan Keuangan Vol 6, No 1 (2015): MARET
Publisher : Universitas Bandar Lampung (UBL)

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This research aims to examine the influence of advertising costs and personal selling costs onsales values PT. Telekomunikasi Indonesia, Tbk., period 2006-2012. The first hypothesis in this research is advertising costs influential on sales values PT. Telekomunikasi Indonesia, Tbk. The second hypothesis in this research is personal selling costs influential on sales values PT. Telekomunikasi Indonesia, Tbk. The third hypothesis in this research is advertising costs and personal selling costs influential simultaneous on sales values PT. Telekomunikasi Indonesia, Tbk. Advertising costs gives the bulk approach to public, while personal selling costs gives personal approach by face to face with consumen. The data used in this research is the quantity data as the secondary is financial report PT. Telekomunikasi Indonesia, Tbk., there is in the Indonesia Stock Exchange period 7 years (2006-2012). The technique of data analysis in this research is multiple linier regression and the hypothesis test with t test using SPSS 18.0 for windows. The results research showed that (1) Advertising costs influential on sales values PT. Telekomunikasi Indonesia, Tbk. (2) Personal Selling costs influential on sales values PT. Telekomunikasi Indonesia, Tbk. (3) Advertising costs and personal selling costs influential simultaneous on sales values PT. Telekomunikasi Indonesia, Tbk. Variable advertising costs and personal selling costs give big contribution for the increase sales values PT. Telekomunikasi Indonesia, Tbk.
Effect of Firm Size and Corporate Governance Practice Earning Management Anwar, Chairul; Anugrah, Damabrata
Jurnal Akuntansi dan Keuangan Vol 6, No 2 (2015): September
Publisher : Universitas Bandar Lampung (UBL)

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The purpose of this study demonstrate empirically the effect of firm size proxied by total assets andtotal sales as well as corporate governance mechanisms are proxied by the proportion of independent directors, the size of the board of directors and audit committee size of the earnings management practices in companies listed on the Indonesia Stock Exchange. This population is the entire manufacturing companies listed in Indonesia Stock Exchange from 2009 to 2013 years. Companies that were sampled 24 companies and the number of observations made during the years2009 to 2013 are 120 items observation. Methods of data analysis in this study using multiple linear regression. Based on the test results obtained by the value of R2 value of 0.516, which means, 51.6% of earnings management variables can be explained by the variable size of the company, the proportion of independent directors, the size of the board of directors, and the size of the audit committee. While the remaining 48.4% is explained by other factors that are not tested in the research. Based on the results of statistical tests showed that only the variable size of the board of directors who have no effect on earnings management, whereas the variable total assets, number of sales, the proportion of independent directors and audit committee size negatively affect earnings management.
Pengaruh Profesionalisme Auditor Dan Komitmen Organisasi Terhadap Kinerja Internal Auditor Anwar, Chairul; Agustina, Tiya
Jurnal Akuntansi dan Keuangan Vol 5, No 2 (2014): September
Publisher : Universitas Bandar Lampung (UBL)

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This research aims to find out whether the auditors professionalism and organizational commitment affect the performance of the internal auditor. The population in this research is the internal auditor at industrial enterprises in the province of Lampung, the data collected by sending a questionnaire to the internal auditor of the industrial enterprises in the province of Lampung. Questionnaire sent as many as 72, of the 72 deployed only 56 questionnaire questionnaire return and declared complete and eligible for further processing. The methods used to test each hypothesis is the Test T. The results of this research indicate that all hypotheses are built can be received, the results of this study support the H1, H2, and H3. This suggests that professionalism in a positive effect on the performance of the internal auditor, the Organizations commitment to a positive effect on the performance of the internal auditor, collectively the same professionalism and commitment to the Organizations positive effect on the performance of the internal auditor.