Endang Tri Pratiwi - Academia.edu (original) (raw)

Papers by Endang Tri Pratiwi

Research paper thumbnail of Bimbingan Teknis Penggunaan Aplikasi Pencatatan Informasi Keuangan pada Kelompok Pengrajin Tenun

Jurnal Abdimas ADPI Sosial dan Humaniora, Sep 30, 2021

The purpose of this PkM activity is to provide technical guidance to groups of weaving craftsmen ... more The purpose of this PkM activity is to provide technical guidance to groups of weaving craftsmen regarding the financial management of business units using the SIAPIK application (Financial Information Recording Application Information System). This technical guidance was carried out on a group of weaving craftsmen in the Wabula Traditional Village, Wabula District, Buton Regency with the formulation of the activity theme obtained through a preliminary survey of the weaving craftsman group which was delivered during the visit and the initial discussion between the PkM team and the weaving craftsman group. Based on the results of the discussion, the problems faced by the weaving craftsmen group today are (1) business activities that take place continuously, but there is no profit accounting; (2) limited knowledge of the group of weaving craftsmen regarding the financial management of technology-based business units. This technical guidance is carried out through a Participatory Training approach with a series of preliminary, implementation and evaluation stages. The results of the evaluation of PkM activities showed that the initial understanding of the weaving craftsman group towards financial management was in the range of 40% before the technical guidance was implemented, then increased to 80% after the technical guidance was implemented.

Research paper thumbnail of Analisis Sistem Pengelolaan Pinjaman Pada Badan Usaha Milik Desa (BUMDes) Berdasarkan Perspektif Hukum Perjanjian

Jati, Mar 31, 2022

This study aimed to determine the loan management system at Village Owned Enterprises (BUMDes) ba... more This study aimed to determine the loan management system at Village Owned Enterprises (BUMDes) based on the Legal Perspective of Agreement in Kolowa Village, Gu District. This research is descriptive qualitative. Research informants consisted of the Head of Kolowa Village, BUMDes management (Chairman, Secretary, Treasurer) and BUMDes service users. The data collection was through literature study, observation, documentation, and interviews. The data analysis is in line with Miles and Huberman's research through data collection, data reduction, data presentation, and conclusions. The results stated that the management of money loans was carried out based on the principle of freedom of contract without compromising the principles of BUMDes management and 5C analysis. The management of money loans follows a series of simple procedures, meaning that the loan is only recorded in the loan book and is not accompanied by written evidence between the two parties who entered into the loan agreement. In addition, loan approval is only carried out between the Head of BUMDes and the borrower. This condition does not conflict with the contract law in the Civil Code, namely the existence of an agreement between two parties who mutually agree.

Research paper thumbnail of Peningkatan Sumber Daya Manusia, Digital Marketing, Dan Pengelolaan Kas Pelaku Umkm Saat Pandemi COVID-19

Seminar Nasional ADPI Mengabdi Untuk Negeri, Feb 9, 2021

Research paper thumbnail of The Effect of Intellectual Capital Disclosure on The Performances of Private Universities

Advances in Economics, Business and Management Research, 2022

This research aims to find out the influence of intellectual capital disclosure, such as human re... more This research aims to find out the influence of intellectual capital disclosure, such as human resources, structural capital and relational capital on the performance of private universities. The analysis units in the study were 149 private universities, determined by purposive sampling. Data analysis uses logistic regression as one of the multivariate data analysis techniques. The findings show that human capital, structural capital and relational capital have a simultaneous effect on the performance of private universities.

Research paper thumbnail of Analisis Semiotik Pada Pelaporan Corporate Social Responsibility (CSR) Saat Pandemi Covid-19 Di Pertamina TBBM Baubau

Sang Pencerah: Jurnal Ilmiah Universitas Muhammadiyah Buton, 2021

The Indonesian Government's efforts in dealing with the Covid-19 outbreak require support fro... more The Indonesian Government's efforts in dealing with the Covid-19 outbreak require support from private sector/other institutions with adequate funding capacity. One of the BUMNs that actively contributed to the handling of the outbreak was PT. Pertamina. This study aims to determine the semiotic analysis of Corporate Social Responsibility (CSR) reporting during the Covid-19 pandemic at Pertamina TBBM Baubau. The population were all of Pertamina TBBM Baubau CSR reports, while the sample was Pertamina TBBM Baubau CSR reporting during the Covid-19 pandemic in 2020. Data collection methods were through interviews, documentation, and literature study. The data analysis used is semiotic analysis through a descriptive analytic approach in accordance with the meaning of symbols, words and sentences in the sustainability reporting of Pertamina TBBM Baubau. The results showed that there were four CSR programs that were fully transferred to the handling of Covid-19 at Baubau City in 2020. ...

Research paper thumbnail of Training of Financial Management on Society Self-Helping Agency at Kelurahan Palabusa, Baubau City, Southeast of Sulawesi

This study entitled Training of Financial Management On Society Self-Helping Agency at Kelurahan ... more This study entitled Training of Financial Management On Society Self-Helping Agency at Kelurahan Palabusa, Baubau City, Southeast of Sulawesi. The problems in this study are 1) How to improve the understanding about the financial management of policies and flow? And, 2) How to improve the financial performance of The BKM Secretariat? This study aims: 1)To improve the understanding about the financial management of policies and flow, and 2) To improve the financial performance of The BKM Secretariat. The methods of this study are: 1)Intensive Training, 2) Discussion, and 3)Questions and Answers. The result of this study shows that participants of PKM have understood about policies, flow, and procedure of financial management which have the impact on the performance of The BKM Secretariat. The BKM of financial management consists of: Bank Account Opening Of Policy, Funding Expenditure Of Policy, Cash Of Policy, Bookkeeping Systems Of Policy, and The BKM’s RAPB Creation Of Policy. Furt...

Research paper thumbnail of Calculation Analysis of Batako Press Production Cost in CV. Batako Anugerah Baubau, Indonesia

The purpose of this study was to determine whether the production cost of press brick in CV. Bata... more The purpose of this study was to determine whether the production cost of press brick in CV. Batako Anugerah Baubau was right. The population in this study is the calculation of the products basic cost of Press Brick Products in CV. Batako Anugerah Baubau. The sample in this study is the calculation of the products basic cost of press brick on CV. Batako Anugerah Baubau at 2014. Data collection by conducting observations, interview and documentation. The research method used is a quantitative method. The results showed that calculation of production costs have done according to calculations in CV. Batako Anugerah Baubau was easier than calculations according to the theory of process costs. Production costs based on the calculation process cost method amount Rp173,475,000,or Rp1,388,per unit, while according to company calculations, production costs are Rp169,790,000,or Rp1,359,per unit, resulting in a difference in production costs of Rp3,685 million or Rp29,per unit. The implicatio...

Research paper thumbnail of Whistleblowing Systems as an Initial Effort to Prevention and Detection of Fraud

Proceedings of the 5th Annual International Conference on Accounting Research (AICAR 2018), 2019

Fraud is a factor that has a negative impact on the financial condition of a business entity. In ... more Fraud is a factor that has a negative impact on the financial condition of a business entity. In practice, fraud is often found in the form of abuse of interest or a conflict of interest, corruption, bribery, illegal gratuities and others. Fraud often occurs in government agencies and private institutions, especially in Indonesia. This study aimed to determine the employee’s understanding of PT Pertamina (Persero) TBBM Baubau about Whistleblowing Systems as an effort to prevent and detect of fraud, and to understand the process, handling and protection of whistleblower and reported. The Data collection was done by using survey method through questionnaire. Determination of the number of samples using the Slovin formula but PT Pertamina Persero TBBM Baubau gives a limit to the number of respondents who filled out the questionnaire, namely a number of 35 respondents. This is a policy given by the company so that researchers can continue the research. The data analysis using qualitativ...

Research paper thumbnail of The Mediation Role of Job Satisfaction on the Influence of Auditors’ Independence and Professionalism towards the Internal Auditors’ Performance

Imperial journal of interdisciplinary research, 2016

This study aims to find empirical evidence related to impact of auditor’s independence and profes... more This study aims to find empirical evidence related to impact of auditor’s independence and professionalism towards the internal auditor’s performance mediated by job satisfaction. The sample of this study is internal auditors who work and have position as Functional Officer Auditor and structural officers functioned as audit division in provincial inspectorate located in South East Sulawesi province and are chosen by proportionate stratified random sampling technique with number 228 samples. The method of collecting data was survey through distributing questionnaires directly. Data analysis was done by using Structural Equation Model – Partial Least Square (SEM-PLS) through WarpPLS version 5.0 software. The result of this study shows that the independence of auditor has no impact to internal auditors’ performance. On the other hand, auditor’s professionalism has positive and significant impact to internal auditors’ performance. This study does not support job satisfaction as mediat...

Research paper thumbnail of Analisis Pengaruh Earning Per Share, Return on Equity Dan Return on Asset Terhadap Harga Saham Pada Indeks LQ45

Jurnal Ilmiah Akuntansi Manajemen, 2020

Penelitian ini bertujuan untuk memperoleh bukti empiris adanya pengaruh earning per share, return... more Penelitian ini bertujuan untuk memperoleh bukti empiris adanya pengaruh earning per share, return on equity dan return on asset terhadap harga saham pada indeks LQ 45 di BEI periode 2014-2018. Metode analisis data yang digunakan adalah analisis regresi linear berganda. Data yang dikumpulkan menggunakan metode dokumentasi untuk memperoleh data sekunder. Hasil penelitian menggunakan uji F menunjukkan bahwa kinerja perusahaan yang diukur dengan EPS, ROE, dan ROA secara simultan mempunyai pengaruh yang signifikan terhadap harga saham. Dengan menggunakan uji t ditemukan bahwa variabel EPS berpengaruh positif dan signifikan terhadap harga saham, sedangkan ROE dan ROA tidak berpengaruh positif dan signifikan terhadap harga saham. Koefisien determinasi (adjusted R-square) sebesar 0,525, hal ini menunjukkan bahwa sebesar 52,5% variabel harga saham dapat dijelaskan oleh variasi variabel independen seperti EPS, ROE dan ROA, sedangkan sisanya 47,5% dapat dijelaskan oleh faktor-faktor diluar mod...

Research paper thumbnail of Relationship of Economic Vulnerability With The Action of Criminal Violence on Household Women

International Journal of Management Progress, 2020

From the description above, the conclusion in this study is basically there are five main causes ... more From the description above, the conclusion in this study is basically there are five main causes that trigger the occurrence of domestic violence, namely economic difficulties, disobedience, bad behavior, jealousy, and others (child problems, the husband remarries, people's interference old/in-law). Some of the factors above which are the main factors in the occurrence of domestic violence are problems of economic vulnerability/difficulty. And the forms of domestic violence that are caused due to economic vulnerability problems, namely physical violence, psychological violence, sexual violence and neglect of the household.

Research paper thumbnail of Sistem Hukum Dan Klasifikasi Hukum

Masing-masing bagian tidak berdiri sendiri terlepas satu dan lain, tetapi saling terkait. Arti pe... more Masing-masing bagian tidak berdiri sendiri terlepas satu dan lain, tetapi saling terkait. Arti pentingnya adalah bahwa setiap bagian terletak pada ikatan sistem, dalam kesatuan dan hubungannya yang sistematis dengan peraturan-peraturan hukum lainnya.Sistem hukum adalah kesatuan hukum yang terdiri atas bagian-bagian hukum sebagai unsur pendunkung. Masing-masing bagian atau unsur tersebut saling berhubungan dan bersifat fungsional, resiprokal (timbal-balik), pengaruh-mempengaruhi, dan saling ketergantungan (independen).

Research paper thumbnail of Sumber Hukum Dalam Aspek Bisnis

Tujuan Penulisan dari artikel ini adalah untuk mengetahui sumber hukum dalam hukum bisnis. Adapau... more Tujuan Penulisan dari artikel ini adalah untuk mengetahui sumber hukum dalam hukum bisnis. Adapaun Sumber Hukum Materil Sumber hukum materil adalah tempat dari mana materi hukum itu diambil, merupakan faktor yang mempengaruhi terbentuknya hukum. Adapun sumber hukum materil bisa seperti hubungan sosial, kekuatan politik, situasi sosial ekonomi, keadaan geografis, tradisi dan penelitian ilmiah. Sumber Hukum Formil adalah tempat dari mana suatu peraturan memperoleh kekuatan hukum, atau tempat dimana hukum dapat ditemukan, berkaitan dengan bentuk atau cara yang menyebabkan peraturan hukum formal berlaku. Adapun sumber hukum materil bisa seperti Undang-Undang, Kebiasaan masyarakat adat, Traktat/Perjanjian Internasional (perjanjian yang diadakan antara 2 negara atau lebih, traktat hanya berlaku setelah diratifikasi oleh presiden melalui DPR), Yurisprudensi (putusan hakim terdahulu yang telah in kracht dandi ikuti oleh hakim kemudian mengenai masalah yang sama) danDoktrin (pendapat para ah...

Research paper thumbnail of Pengantar Hukum Bisnis

Tujuan tulisan ini untuk mengkaji Aspek hukum dalam bisnis, dalam hal apa saja yang menajdi keran... more Tujuan tulisan ini untuk mengkaji Aspek hukum dalam bisnis, dalam hal apa saja yang menajdi kerangka aspek hukum dalam bisnis.Diantaranya adalah harus mengetahui latar belakangnya dibentuknya aspek hukum bisnis, tujuan hukum bisnis, manfaat hukum bisnis, ruang lingkup hukum bisnis, sumber hukum bisni,teori-teori hukum tentang bisnis, obyek dan subyek hukum bisnis, isi kaidah hukum dalam aspek hukum bisnis, pembidangan dan pengelompokan dan pengklasifikasin aspek hukum dalam bisnis. Oleh karena itu hasil penulisan ini menjelaskan semua dari aspek-aspek hukum bisnis secara menyeluruh dan dapat disimpulkan bahwa aspek hukum bisnis merupakan salah satu ilmu pengetahuan yang sangat luas cakupannya.

Research paper thumbnail of Hukum Dan Ruang Lingkup Hukum Bisnis

Tujuan penulisan dalam artikel ini adalah tentang hukum dan ruang lingkup hukum bisnis. Oleh kare... more Tujuan penulisan dalam artikel ini adalah tentang hukum dan ruang lingkup hukum bisnis. Oleh karena itu pembahasan inti dari tulisan ini adalah Hukum adalah sistem yang terpenting dalam pelaksanaan atas rangkaian kekuasaan kelembagaan dari bentuk penyalahgunaan kekuasaan dalam bidang politik, ekonomi dan masyarakat dalam berbagai cara dan bertindak, sebagai perantara utama dalam hubungan sosial antar masyarakat terhadap kriminalisasi dalam hukum pidana, hukum pidana yang berupayakan cara negara dapat menuntut pelaku dalam konstitusi hukum menyediakan kerangka kerja bagi penciptaan hukum, perlindungan hak asasi manusia dan memperluas kekuasaan politik serta cara perwakilan di mana mereka yang akan dipilih. Dan ruang lingkup hukum bisnis yakni Kontrak bisnis, Bentuk badan usaha (PT, Firma, CV), Pasar modal dan perusahaan go publik, Kegiatan jual beli oleh perusahaan, Investasi atau penanaman modal, Likuidasi dan pailit, Merger, akuisisi dan konsolidasi, Pembiayaan dan perkreditan, Jam...

Research paper thumbnail of Sumber Hukum Dalam Hukum Bisnis

Tujuan Penulisan dari artikel ini adalah untuk mengetahui sumber hukum dalam hukum bisnis. Adapau... more Tujuan Penulisan dari artikel ini adalah untuk mengetahui sumber hukum dalam hukum bisnis. Adapaun Sumber Hukum Materil Sumber hukum materil adalah tempat dari mana materi hukum itu diambil, merupakan faktor yang mempengaruhi terbentuknya hukum. Adapun sumber hukum materil bisa seperti hubungan sosial, kekuatan politik, situasi sosial ekonomi, keadaan geografis, tradisi dan penelitian ilmiah. Sumber Hukum Formil adalah tempat dari mana suatu peraturan memperoleh kekuatan hukum, atau tempat dimana hukum dapat ditemukan, berkaitan dengan bentuk atau cara yang menyebabkan peraturan hukum formal berlaku. Adapun sumber hukum materil bisa seperti Undang-Undang, Kebiasaan masyarakat adat, Traktat/Perjanjian Internasional (perjanjian yang diadakan antara 2 negara atau lebih, traktat hanya berlaku setelah diratifikasi oleh presiden melalui DPR), Yurisprudensi (putusan hakim terdahulu yang telah in kracht dandi ikuti oleh hakim kemudian mengenai masalah yang sama) danDoktrin (pendapat para ah...

Research paper thumbnail of Pengaruh Kebijakan Treatment Karyawan Terhadap Efektivitas Pengendalian Internal Dan Kualitas Laporan Keuangan Sektor Publik

Jurnal Ilmiah Akuntansi Manajemen, 2019

Penelitian ini bertujuan untuk mendeskripsikan bukti empiris terkait pengaruh kebijakan treatment... more Penelitian ini bertujuan untuk mendeskripsikan bukti empiris terkait pengaruh kebijakan treatment karyawanterhadap kualitas laporan keuangan yang dimediasi oleh efektivitas pengendalian internal.Populasi adalah pejabat penatausahaan keuangan dan aset serta bendahara yang terdapat pada Satuan Kerja Perangkat Daerah (SKPD) se-Pemkot Baubau. Penentuan besarnya sampel menggunakan formula Slovin dengan jumlah sebesar 102 responden. Metode pengumpulan data dilakukan melalui penyebaran kuesioner.Teknik analisis data menggunakan path analysis dengan bantuan software SPSS versi 20. Hasil penelitian menunjukkan kebijakan treatment karyawan berpengaruh positif terhadap efektivitas pengendalian internal Pemerintah Kota Baubau.Namun, kebijakan treatment karyawan tidak berpengaruh terhadap kualitas laporan keuangan Pemerintah Kota Baubau.Penelitian ini membuktikan adanya efek mediasi penuh oleh efektivitas pengendalian internal pada pengaruh kebijakan treatment karyawan terhadap kualitas laporan ...

Research paper thumbnail of The role of economic in natural resources development in the City of Baubau

IOP Conference Series: Earth and Environmental Science, 2019

Regional economic development is a process in which local governments and communities manage exis... more Regional economic development is a process in which local governments and communities manage existing resources and form a partnership pattern between the government and the private sector to create new jobs or employment opportunities and stimulate economic growth. The purpose of the role of the Baubau City Economic and Natural Resource Development is to explain and inform the availability of data and information on the economic and natural resource development in the City of Baubau. The policy approach describes the vision and mission of the mayor so that the mayor has a very influential role in policymaking. Development policy in the City of Baubau is a non-radical continuing policy, more specifically the approach to be taken. Institutional procedures which are carried out with coordination and communication at high frequencies will significantly assist the smooth and successful planning and technical approach, studies of calculation criteria or methods to be used include natural resource balance and regional economic calculations.

Research paper thumbnail of Impact of criminal act of terrorism on economy

IOP Conference Series: Earth and Environmental Science, 2019

Research paper thumbnail of Legal enforcement for chemicals uses for fishing in Wakatobi District

IOP Conference Series: Earth and Environmental Science, 2019

The chemicals using in fishing is very disturbing to the sustainability of the sea ecosystem. The... more The chemicals using in fishing is very disturbing to the sustainability of the sea ecosystem. The primary objective of this research is to investigate the reasons behind the ineffectiveness of criminal law applied by the Wakatobi National Park Office for illegal fishing criminals who use chemicals to catch fish. The initial investigation revealed the law was not yet practical because there are individuals who were carrying out illegal fishing as a result of several factors which become the barrier. The results of research on law enforcement have found obstacles and support as follows: Inhibiting factors, namely: law factor, limitations of human resources, limitations of facilities and infrastructure, high costs, lack of expert witnesses, the absence of fisheries courts and lack of community awareness. Then supporting factors are law, government, police, and support from local, national and international governments.

Research paper thumbnail of Bimbingan Teknis Penggunaan Aplikasi Pencatatan Informasi Keuangan pada Kelompok Pengrajin Tenun

Jurnal Abdimas ADPI Sosial dan Humaniora, Sep 30, 2021

The purpose of this PkM activity is to provide technical guidance to groups of weaving craftsmen ... more The purpose of this PkM activity is to provide technical guidance to groups of weaving craftsmen regarding the financial management of business units using the SIAPIK application (Financial Information Recording Application Information System). This technical guidance was carried out on a group of weaving craftsmen in the Wabula Traditional Village, Wabula District, Buton Regency with the formulation of the activity theme obtained through a preliminary survey of the weaving craftsman group which was delivered during the visit and the initial discussion between the PkM team and the weaving craftsman group. Based on the results of the discussion, the problems faced by the weaving craftsmen group today are (1) business activities that take place continuously, but there is no profit accounting; (2) limited knowledge of the group of weaving craftsmen regarding the financial management of technology-based business units. This technical guidance is carried out through a Participatory Training approach with a series of preliminary, implementation and evaluation stages. The results of the evaluation of PkM activities showed that the initial understanding of the weaving craftsman group towards financial management was in the range of 40% before the technical guidance was implemented, then increased to 80% after the technical guidance was implemented.

Research paper thumbnail of Analisis Sistem Pengelolaan Pinjaman Pada Badan Usaha Milik Desa (BUMDes) Berdasarkan Perspektif Hukum Perjanjian

Jati, Mar 31, 2022

This study aimed to determine the loan management system at Village Owned Enterprises (BUMDes) ba... more This study aimed to determine the loan management system at Village Owned Enterprises (BUMDes) based on the Legal Perspective of Agreement in Kolowa Village, Gu District. This research is descriptive qualitative. Research informants consisted of the Head of Kolowa Village, BUMDes management (Chairman, Secretary, Treasurer) and BUMDes service users. The data collection was through literature study, observation, documentation, and interviews. The data analysis is in line with Miles and Huberman's research through data collection, data reduction, data presentation, and conclusions. The results stated that the management of money loans was carried out based on the principle of freedom of contract without compromising the principles of BUMDes management and 5C analysis. The management of money loans follows a series of simple procedures, meaning that the loan is only recorded in the loan book and is not accompanied by written evidence between the two parties who entered into the loan agreement. In addition, loan approval is only carried out between the Head of BUMDes and the borrower. This condition does not conflict with the contract law in the Civil Code, namely the existence of an agreement between two parties who mutually agree.

Research paper thumbnail of Peningkatan Sumber Daya Manusia, Digital Marketing, Dan Pengelolaan Kas Pelaku Umkm Saat Pandemi COVID-19

Seminar Nasional ADPI Mengabdi Untuk Negeri, Feb 9, 2021

Research paper thumbnail of The Effect of Intellectual Capital Disclosure on The Performances of Private Universities

Advances in Economics, Business and Management Research, 2022

This research aims to find out the influence of intellectual capital disclosure, such as human re... more This research aims to find out the influence of intellectual capital disclosure, such as human resources, structural capital and relational capital on the performance of private universities. The analysis units in the study were 149 private universities, determined by purposive sampling. Data analysis uses logistic regression as one of the multivariate data analysis techniques. The findings show that human capital, structural capital and relational capital have a simultaneous effect on the performance of private universities.

Research paper thumbnail of Analisis Semiotik Pada Pelaporan Corporate Social Responsibility (CSR) Saat Pandemi Covid-19 Di Pertamina TBBM Baubau

Sang Pencerah: Jurnal Ilmiah Universitas Muhammadiyah Buton, 2021

The Indonesian Government's efforts in dealing with the Covid-19 outbreak require support fro... more The Indonesian Government's efforts in dealing with the Covid-19 outbreak require support from private sector/other institutions with adequate funding capacity. One of the BUMNs that actively contributed to the handling of the outbreak was PT. Pertamina. This study aims to determine the semiotic analysis of Corporate Social Responsibility (CSR) reporting during the Covid-19 pandemic at Pertamina TBBM Baubau. The population were all of Pertamina TBBM Baubau CSR reports, while the sample was Pertamina TBBM Baubau CSR reporting during the Covid-19 pandemic in 2020. Data collection methods were through interviews, documentation, and literature study. The data analysis used is semiotic analysis through a descriptive analytic approach in accordance with the meaning of symbols, words and sentences in the sustainability reporting of Pertamina TBBM Baubau. The results showed that there were four CSR programs that were fully transferred to the handling of Covid-19 at Baubau City in 2020. ...

Research paper thumbnail of Training of Financial Management on Society Self-Helping Agency at Kelurahan Palabusa, Baubau City, Southeast of Sulawesi

This study entitled Training of Financial Management On Society Self-Helping Agency at Kelurahan ... more This study entitled Training of Financial Management On Society Self-Helping Agency at Kelurahan Palabusa, Baubau City, Southeast of Sulawesi. The problems in this study are 1) How to improve the understanding about the financial management of policies and flow? And, 2) How to improve the financial performance of The BKM Secretariat? This study aims: 1)To improve the understanding about the financial management of policies and flow, and 2) To improve the financial performance of The BKM Secretariat. The methods of this study are: 1)Intensive Training, 2) Discussion, and 3)Questions and Answers. The result of this study shows that participants of PKM have understood about policies, flow, and procedure of financial management which have the impact on the performance of The BKM Secretariat. The BKM of financial management consists of: Bank Account Opening Of Policy, Funding Expenditure Of Policy, Cash Of Policy, Bookkeeping Systems Of Policy, and The BKM’s RAPB Creation Of Policy. Furt...

Research paper thumbnail of Calculation Analysis of Batako Press Production Cost in CV. Batako Anugerah Baubau, Indonesia

The purpose of this study was to determine whether the production cost of press brick in CV. Bata... more The purpose of this study was to determine whether the production cost of press brick in CV. Batako Anugerah Baubau was right. The population in this study is the calculation of the products basic cost of Press Brick Products in CV. Batako Anugerah Baubau. The sample in this study is the calculation of the products basic cost of press brick on CV. Batako Anugerah Baubau at 2014. Data collection by conducting observations, interview and documentation. The research method used is a quantitative method. The results showed that calculation of production costs have done according to calculations in CV. Batako Anugerah Baubau was easier than calculations according to the theory of process costs. Production costs based on the calculation process cost method amount Rp173,475,000,or Rp1,388,per unit, while according to company calculations, production costs are Rp169,790,000,or Rp1,359,per unit, resulting in a difference in production costs of Rp3,685 million or Rp29,per unit. The implicatio...

Research paper thumbnail of Whistleblowing Systems as an Initial Effort to Prevention and Detection of Fraud

Proceedings of the 5th Annual International Conference on Accounting Research (AICAR 2018), 2019

Fraud is a factor that has a negative impact on the financial condition of a business entity. In ... more Fraud is a factor that has a negative impact on the financial condition of a business entity. In practice, fraud is often found in the form of abuse of interest or a conflict of interest, corruption, bribery, illegal gratuities and others. Fraud often occurs in government agencies and private institutions, especially in Indonesia. This study aimed to determine the employee’s understanding of PT Pertamina (Persero) TBBM Baubau about Whistleblowing Systems as an effort to prevent and detect of fraud, and to understand the process, handling and protection of whistleblower and reported. The Data collection was done by using survey method through questionnaire. Determination of the number of samples using the Slovin formula but PT Pertamina Persero TBBM Baubau gives a limit to the number of respondents who filled out the questionnaire, namely a number of 35 respondents. This is a policy given by the company so that researchers can continue the research. The data analysis using qualitativ...

Research paper thumbnail of The Mediation Role of Job Satisfaction on the Influence of Auditors’ Independence and Professionalism towards the Internal Auditors’ Performance

Imperial journal of interdisciplinary research, 2016

This study aims to find empirical evidence related to impact of auditor’s independence and profes... more This study aims to find empirical evidence related to impact of auditor’s independence and professionalism towards the internal auditor’s performance mediated by job satisfaction. The sample of this study is internal auditors who work and have position as Functional Officer Auditor and structural officers functioned as audit division in provincial inspectorate located in South East Sulawesi province and are chosen by proportionate stratified random sampling technique with number 228 samples. The method of collecting data was survey through distributing questionnaires directly. Data analysis was done by using Structural Equation Model – Partial Least Square (SEM-PLS) through WarpPLS version 5.0 software. The result of this study shows that the independence of auditor has no impact to internal auditors’ performance. On the other hand, auditor’s professionalism has positive and significant impact to internal auditors’ performance. This study does not support job satisfaction as mediat...

Research paper thumbnail of Analisis Pengaruh Earning Per Share, Return on Equity Dan Return on Asset Terhadap Harga Saham Pada Indeks LQ45

Jurnal Ilmiah Akuntansi Manajemen, 2020

Penelitian ini bertujuan untuk memperoleh bukti empiris adanya pengaruh earning per share, return... more Penelitian ini bertujuan untuk memperoleh bukti empiris adanya pengaruh earning per share, return on equity dan return on asset terhadap harga saham pada indeks LQ 45 di BEI periode 2014-2018. Metode analisis data yang digunakan adalah analisis regresi linear berganda. Data yang dikumpulkan menggunakan metode dokumentasi untuk memperoleh data sekunder. Hasil penelitian menggunakan uji F menunjukkan bahwa kinerja perusahaan yang diukur dengan EPS, ROE, dan ROA secara simultan mempunyai pengaruh yang signifikan terhadap harga saham. Dengan menggunakan uji t ditemukan bahwa variabel EPS berpengaruh positif dan signifikan terhadap harga saham, sedangkan ROE dan ROA tidak berpengaruh positif dan signifikan terhadap harga saham. Koefisien determinasi (adjusted R-square) sebesar 0,525, hal ini menunjukkan bahwa sebesar 52,5% variabel harga saham dapat dijelaskan oleh variasi variabel independen seperti EPS, ROE dan ROA, sedangkan sisanya 47,5% dapat dijelaskan oleh faktor-faktor diluar mod...

Research paper thumbnail of Relationship of Economic Vulnerability With The Action of Criminal Violence on Household Women

International Journal of Management Progress, 2020

From the description above, the conclusion in this study is basically there are five main causes ... more From the description above, the conclusion in this study is basically there are five main causes that trigger the occurrence of domestic violence, namely economic difficulties, disobedience, bad behavior, jealousy, and others (child problems, the husband remarries, people's interference old/in-law). Some of the factors above which are the main factors in the occurrence of domestic violence are problems of economic vulnerability/difficulty. And the forms of domestic violence that are caused due to economic vulnerability problems, namely physical violence, psychological violence, sexual violence and neglect of the household.

Research paper thumbnail of Sistem Hukum Dan Klasifikasi Hukum

Masing-masing bagian tidak berdiri sendiri terlepas satu dan lain, tetapi saling terkait. Arti pe... more Masing-masing bagian tidak berdiri sendiri terlepas satu dan lain, tetapi saling terkait. Arti pentingnya adalah bahwa setiap bagian terletak pada ikatan sistem, dalam kesatuan dan hubungannya yang sistematis dengan peraturan-peraturan hukum lainnya.Sistem hukum adalah kesatuan hukum yang terdiri atas bagian-bagian hukum sebagai unsur pendunkung. Masing-masing bagian atau unsur tersebut saling berhubungan dan bersifat fungsional, resiprokal (timbal-balik), pengaruh-mempengaruhi, dan saling ketergantungan (independen).

Research paper thumbnail of Sumber Hukum Dalam Aspek Bisnis

Tujuan Penulisan dari artikel ini adalah untuk mengetahui sumber hukum dalam hukum bisnis. Adapau... more Tujuan Penulisan dari artikel ini adalah untuk mengetahui sumber hukum dalam hukum bisnis. Adapaun Sumber Hukum Materil Sumber hukum materil adalah tempat dari mana materi hukum itu diambil, merupakan faktor yang mempengaruhi terbentuknya hukum. Adapun sumber hukum materil bisa seperti hubungan sosial, kekuatan politik, situasi sosial ekonomi, keadaan geografis, tradisi dan penelitian ilmiah. Sumber Hukum Formil adalah tempat dari mana suatu peraturan memperoleh kekuatan hukum, atau tempat dimana hukum dapat ditemukan, berkaitan dengan bentuk atau cara yang menyebabkan peraturan hukum formal berlaku. Adapun sumber hukum materil bisa seperti Undang-Undang, Kebiasaan masyarakat adat, Traktat/Perjanjian Internasional (perjanjian yang diadakan antara 2 negara atau lebih, traktat hanya berlaku setelah diratifikasi oleh presiden melalui DPR), Yurisprudensi (putusan hakim terdahulu yang telah in kracht dandi ikuti oleh hakim kemudian mengenai masalah yang sama) danDoktrin (pendapat para ah...

Research paper thumbnail of Pengantar Hukum Bisnis

Tujuan tulisan ini untuk mengkaji Aspek hukum dalam bisnis, dalam hal apa saja yang menajdi keran... more Tujuan tulisan ini untuk mengkaji Aspek hukum dalam bisnis, dalam hal apa saja yang menajdi kerangka aspek hukum dalam bisnis.Diantaranya adalah harus mengetahui latar belakangnya dibentuknya aspek hukum bisnis, tujuan hukum bisnis, manfaat hukum bisnis, ruang lingkup hukum bisnis, sumber hukum bisni,teori-teori hukum tentang bisnis, obyek dan subyek hukum bisnis, isi kaidah hukum dalam aspek hukum bisnis, pembidangan dan pengelompokan dan pengklasifikasin aspek hukum dalam bisnis. Oleh karena itu hasil penulisan ini menjelaskan semua dari aspek-aspek hukum bisnis secara menyeluruh dan dapat disimpulkan bahwa aspek hukum bisnis merupakan salah satu ilmu pengetahuan yang sangat luas cakupannya.

Research paper thumbnail of Hukum Dan Ruang Lingkup Hukum Bisnis

Tujuan penulisan dalam artikel ini adalah tentang hukum dan ruang lingkup hukum bisnis. Oleh kare... more Tujuan penulisan dalam artikel ini adalah tentang hukum dan ruang lingkup hukum bisnis. Oleh karena itu pembahasan inti dari tulisan ini adalah Hukum adalah sistem yang terpenting dalam pelaksanaan atas rangkaian kekuasaan kelembagaan dari bentuk penyalahgunaan kekuasaan dalam bidang politik, ekonomi dan masyarakat dalam berbagai cara dan bertindak, sebagai perantara utama dalam hubungan sosial antar masyarakat terhadap kriminalisasi dalam hukum pidana, hukum pidana yang berupayakan cara negara dapat menuntut pelaku dalam konstitusi hukum menyediakan kerangka kerja bagi penciptaan hukum, perlindungan hak asasi manusia dan memperluas kekuasaan politik serta cara perwakilan di mana mereka yang akan dipilih. Dan ruang lingkup hukum bisnis yakni Kontrak bisnis, Bentuk badan usaha (PT, Firma, CV), Pasar modal dan perusahaan go publik, Kegiatan jual beli oleh perusahaan, Investasi atau penanaman modal, Likuidasi dan pailit, Merger, akuisisi dan konsolidasi, Pembiayaan dan perkreditan, Jam...

Research paper thumbnail of Sumber Hukum Dalam Hukum Bisnis

Tujuan Penulisan dari artikel ini adalah untuk mengetahui sumber hukum dalam hukum bisnis. Adapau... more Tujuan Penulisan dari artikel ini adalah untuk mengetahui sumber hukum dalam hukum bisnis. Adapaun Sumber Hukum Materil Sumber hukum materil adalah tempat dari mana materi hukum itu diambil, merupakan faktor yang mempengaruhi terbentuknya hukum. Adapun sumber hukum materil bisa seperti hubungan sosial, kekuatan politik, situasi sosial ekonomi, keadaan geografis, tradisi dan penelitian ilmiah. Sumber Hukum Formil adalah tempat dari mana suatu peraturan memperoleh kekuatan hukum, atau tempat dimana hukum dapat ditemukan, berkaitan dengan bentuk atau cara yang menyebabkan peraturan hukum formal berlaku. Adapun sumber hukum materil bisa seperti Undang-Undang, Kebiasaan masyarakat adat, Traktat/Perjanjian Internasional (perjanjian yang diadakan antara 2 negara atau lebih, traktat hanya berlaku setelah diratifikasi oleh presiden melalui DPR), Yurisprudensi (putusan hakim terdahulu yang telah in kracht dandi ikuti oleh hakim kemudian mengenai masalah yang sama) danDoktrin (pendapat para ah...

Research paper thumbnail of Pengaruh Kebijakan Treatment Karyawan Terhadap Efektivitas Pengendalian Internal Dan Kualitas Laporan Keuangan Sektor Publik

Jurnal Ilmiah Akuntansi Manajemen, 2019

Penelitian ini bertujuan untuk mendeskripsikan bukti empiris terkait pengaruh kebijakan treatment... more Penelitian ini bertujuan untuk mendeskripsikan bukti empiris terkait pengaruh kebijakan treatment karyawanterhadap kualitas laporan keuangan yang dimediasi oleh efektivitas pengendalian internal.Populasi adalah pejabat penatausahaan keuangan dan aset serta bendahara yang terdapat pada Satuan Kerja Perangkat Daerah (SKPD) se-Pemkot Baubau. Penentuan besarnya sampel menggunakan formula Slovin dengan jumlah sebesar 102 responden. Metode pengumpulan data dilakukan melalui penyebaran kuesioner.Teknik analisis data menggunakan path analysis dengan bantuan software SPSS versi 20. Hasil penelitian menunjukkan kebijakan treatment karyawan berpengaruh positif terhadap efektivitas pengendalian internal Pemerintah Kota Baubau.Namun, kebijakan treatment karyawan tidak berpengaruh terhadap kualitas laporan keuangan Pemerintah Kota Baubau.Penelitian ini membuktikan adanya efek mediasi penuh oleh efektivitas pengendalian internal pada pengaruh kebijakan treatment karyawan terhadap kualitas laporan ...

Research paper thumbnail of The role of economic in natural resources development in the City of Baubau

IOP Conference Series: Earth and Environmental Science, 2019

Regional economic development is a process in which local governments and communities manage exis... more Regional economic development is a process in which local governments and communities manage existing resources and form a partnership pattern between the government and the private sector to create new jobs or employment opportunities and stimulate economic growth. The purpose of the role of the Baubau City Economic and Natural Resource Development is to explain and inform the availability of data and information on the economic and natural resource development in the City of Baubau. The policy approach describes the vision and mission of the mayor so that the mayor has a very influential role in policymaking. Development policy in the City of Baubau is a non-radical continuing policy, more specifically the approach to be taken. Institutional procedures which are carried out with coordination and communication at high frequencies will significantly assist the smooth and successful planning and technical approach, studies of calculation criteria or methods to be used include natural resource balance and regional economic calculations.

Research paper thumbnail of Impact of criminal act of terrorism on economy

IOP Conference Series: Earth and Environmental Science, 2019

Research paper thumbnail of Legal enforcement for chemicals uses for fishing in Wakatobi District

IOP Conference Series: Earth and Environmental Science, 2019

The chemicals using in fishing is very disturbing to the sustainability of the sea ecosystem. The... more The chemicals using in fishing is very disturbing to the sustainability of the sea ecosystem. The primary objective of this research is to investigate the reasons behind the ineffectiveness of criminal law applied by the Wakatobi National Park Office for illegal fishing criminals who use chemicals to catch fish. The initial investigation revealed the law was not yet practical because there are individuals who were carrying out illegal fishing as a result of several factors which become the barrier. The results of research on law enforcement have found obstacles and support as follows: Inhibiting factors, namely: law factor, limitations of human resources, limitations of facilities and infrastructure, high costs, lack of expert witnesses, the absence of fisheries courts and lack of community awareness. Then supporting factors are law, government, police, and support from local, national and international governments.