Rubiyanto Pangestu, Martinus Robert Hutauruk, Pantas Pangondian Pardede
The purpose of this study was to determine whether the source of cash receipts is greater than the source of cash usage at PT. Mahakam Resources Tbk Bukuan. This study uses a descriptive method with a quantitative approach by comparing financial statements (balance sheets / statements of financial position) in 2015 compared with 2016 at PT. Mahakam Resources Tbk Bukuan. From the results of the analysis, it can be seen that the source of cash receipts at PT. Mahakam Resources Tbk Bukuan experienced a decrease in cash in 2016 amounting to Rp -338,652,449 from cash sources of Rp 99,977,724,508 and cash usage of Rp 130,170,313,317 and thus the hypothesis proposed can be accepted.
{"title":"ANALISIS SUMBER DAN PENGGUNAAN KAS PADA PT. TIRTA MAHAKAM RESOURCES TBK BUKUAN","authors":"Rubiyanto Pangestu, Martinus Robert Hutauruk, Pantas Pangondian Pardede","doi":"10.24903/obor.v1i2.572","DOIUrl":"https://doi.org/10.24903/obor.v1i2.572","url":null,"abstract":"The purpose of this study was to determine whether the source of cash receipts is greater than the source of cash usage at PT. Mahakam Resources Tbk Bukuan. This study uses a descriptive method with a quantitative approach by comparing financial statements (balance sheets / statements of financial position) in 2015 compared with 2016 at PT. Mahakam Resources Tbk Bukuan. From the results of the analysis, it can be seen that the source of cash receipts at PT. Mahakam Resources Tbk Bukuan experienced a decrease in cash in 2016 amounting to Rp -338,652,449 from cash sources of Rp 99,977,724,508 and cash usage of Rp 130,170,313,317 and thus the hypothesis proposed can be accepted.","PeriodicalId":153418,"journal":{"name":"OBOR: Oikonomia Borneo","volume":"91 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"120914577","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Agus Rudolf Rihi, Martinus Robert Hutauruk, Mansyur
Adapun rumusan masalah dalam Penelitian ini adalah apakah perlakuan akuntansi persediaan pada CV. Utama Jaya Mandiri telah sesuai dengan Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik (SAK ETAP)?. Tujuan yang ingin dicapai dalam Penelitian ini adalah untuk mengetahui sejauh mana perlakuan akuntansi persediaan yang diterapkan oleh perusahaan terhadap kesesuaiannya dengan Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik. Teori utama yang digunakan dalam Penelitian ini adalah akuntansi keuangan yang menjelaskan masalah pelaporan persediaan dan SAK ETAP. Metode penelitian ini bersifat semi kualitatif komparatif yaitu membandingkan antara akuntansi persediaan CV. Utama Jaya Mandiri dengan SAK ETAP, dengan metode analisis data yaitu ditinjau dari pengukuran, pengakuan, penilaian, dan penyajian. Hasil analisis diketahui bahwa adanya perbedaan menurut perusahaan dengan SAK ETAP ditinjau dari penyajian yang dimana diperlukan penyajian ulang pada laporan keuangan menggunakan jurnal koreksi, dari perbaikan penyajian laporan keuangan tersebut, menghasilkan penurunan laba dan penurunan persediaan sebesar Rp. 3.321.710, hal ini perlu dikoreksi agar penyajian laporan keuangan khususnya persediaan sesuai dengan SAK ETAP sehingga laporan keuangan menyajikan kondisi perusahaan dengan wajar. Kata Kunci: SAK ETAP, Akuntansi Persediaan, Laporan Keuangan, CV. Utama Jaya Mandiri
至于本研究的问题公式，则是该研究对存货的会计处理。主要自我实现符合实体没有公共问责制的财务会计标准。本研究的目标是了解公司在没有公共责任的实体的财务会计标准下对其的监管程度。本研究采用的主要理论是财务会计，解释库存报告问题和紧急情况。本研究方法是半定性的比较CV的存货会计。主要是通过机智独立，通过测量、识别、评估和演示的数据分析方法进行的。知悉存在差异,根据分析结果的演出(united nations high commissioner for refugees)表示袋ETAP公司财务报表需要重新演示在哪里使用这些演出改进财务报告的更正,日记,产生利润下降和库存总计下降。3321710,这需要纠正,使供应符合袋ETAP尤其是财务报告演示,让自然地呈现公司状况的财务报表。关键词:股票会计、财务报表、简历。主要的Jaya Mandiri
{"title":"IMPLEMENTASI AKUNTANSI PERSEDIAAN PERUSAHAAN DAGANG BERDASARKAN STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK","authors":"Agus Rudolf Rihi, Martinus Robert Hutauruk, Mansyur","doi":"10.24903/obor.v1i2.666","DOIUrl":"https://doi.org/10.24903/obor.v1i2.666","url":null,"abstract":" Adapun rumusan masalah dalam Penelitian ini adalah apakah perlakuan akuntansi persediaan pada CV. Utama Jaya Mandiri telah sesuai dengan Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik (SAK ETAP)?. Tujuan yang ingin dicapai dalam Penelitian ini adalah untuk mengetahui sejauh mana perlakuan akuntansi persediaan yang diterapkan oleh perusahaan terhadap kesesuaiannya dengan Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik. \u0000 Teori utama yang digunakan dalam Penelitian ini adalah akuntansi keuangan yang menjelaskan masalah pelaporan persediaan dan SAK ETAP. Metode penelitian ini bersifat semi kualitatif komparatif yaitu membandingkan antara akuntansi persediaan CV. Utama Jaya Mandiri dengan SAK ETAP, dengan metode analisis data yaitu ditinjau dari pengukuran, pengakuan, penilaian, dan penyajian. \u0000Hasil analisis diketahui bahwa adanya perbedaan menurut perusahaan dengan SAK ETAP ditinjau dari penyajian yang dimana diperlukan penyajian ulang pada laporan keuangan menggunakan jurnal koreksi, dari perbaikan penyajian laporan keuangan tersebut, menghasilkan penurunan laba dan penurunan persediaan sebesar Rp. 3.321.710, hal ini perlu dikoreksi agar penyajian laporan keuangan khususnya persediaan sesuai dengan SAK ETAP sehingga laporan keuangan menyajikan kondisi perusahaan dengan wajar. \u0000Kata Kunci: SAK ETAP, Akuntansi Persediaan, Laporan Keuangan, CV. Utama Jaya Mandiri","PeriodicalId":153418,"journal":{"name":"OBOR: Oikonomia Borneo","volume":"38 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133528275","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This study aims to examine and analyze the influence of discipline, motivation, and commitment on the performance of the employees of the Economic Bureau of the Regional Secretariat of East Kalimantan Province. This research uses quantitative research methods. The sample in this study were all 28 employees of the Bureau of the Economy. The data were collected by using a questionnaire that had been tested for validity and reliability. The data analysis technique used is multiple linear regression with the following test results: Y = 2.688 + 0.299X1 + 0.244X2 + 0.462X3 The results of this study indicate that there is a positive and significant effect on the performance of the employees of the Regional Secretariat of the Economic Bureau of East Kalimantan Province, and there is no and no significant effect on the performance of the employees of the Regional Secretariat of the Economic Bureau of the Province of East Kalimantan. Partially, work discipline has no effect and is not significant on employee performance with a ttable value of 2.063 > (more) tcount 1.639 with a significance value of 0.114 > (more) 0.05. Work motivation has a positive and significant effect on employee performance with a ttable value of 2,063 < (less) tcount of 2,145 with a significance value of 0.042 < 0.05. And work commitment has a positive and significant effect on employee performance with a ttable value of 2.063 < (less) tcount 2.913 with a significance value of 0.008 <0.05.
{"title":"PENGARUH KEDISIPLINAN, MOTIVASI, DAN KOMITMEN TERHADAP KINERJA PEGAWAI BIRO PEREKONOMIAN SETDA PROVINSI KALIMANTAN TIMUR","authors":"N. Hasanah","doi":"10.24903/obor.v1i2.1826","DOIUrl":"https://doi.org/10.24903/obor.v1i2.1826","url":null,"abstract":"This study aims to examine and analyze the influence of discipline, motivation, and commitment on the performance of the employees of the Economic Bureau of the Regional Secretariat of East Kalimantan Province. This research uses quantitative research methods. The sample in this study were all 28 employees of the Bureau of the Economy. The data were collected by using a questionnaire that had been tested for validity and reliability. The data analysis technique used is multiple linear regression with the following test results: Y = 2.688 + 0.299X1 + 0.244X2 + 0.462X3 \u0000The results of this study indicate that there is a positive and significant effect on the performance of the employees of the Regional Secretariat of the Economic Bureau of East Kalimantan Province, and there is no and no significant effect on the performance of the employees of the Regional Secretariat of the Economic Bureau of the Province of East Kalimantan. Partially, work discipline has no effect and is not significant on employee performance with a ttable value of 2.063 > (more) tcount 1.639 with a significance value of 0.114 > (more) 0.05. Work motivation has a positive and significant effect on employee performance with a ttable value of 2,063 < (less) tcount of 2,145 with a significance value of 0.042 < 0.05. And work commitment has a positive and significant effect on employee performance with a ttable value of 2.063 < (less) tcount 2.913 with a significance value of 0.008 <0.05.","PeriodicalId":153418,"journal":{"name":"OBOR: Oikonomia Borneo","volume":"69 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128583856","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Rumusan Masalah Penelitian ini adalah Apakah pencatatan dan pelaporan inventarisasi barang milik Negara di kantor Badan Pengelolaan Keuangan dan Aset Daerah (BPKAD) Kota Samarinda telah sesuai dengan PSAP 07. Peneliti Berharap penelitian ini dapat dijadikan sebagai bahan masukan bagi BPKAD Kota Samarinda untuk meningkatkan kinerja dalam pelaksanan inventarisasi dan menjadi referensi bagi pembaca mengenai pelaksanaan inventarisasi barang milik daerah. Dalam penelitian ini inventarisasi barang milik daerah diartikan sebagai kegiatan pendataan, pencatatan, pelaporan dari barang milik daerah yaitu barang yang dibeli / diperoleh atas beban APBD atau berasal dari perolehan lainnya yang sah. Pencatatn dilakukan berdasarkan harga perolehan yang dibayarkan untuk memperoleh suatu aset sampai dengan aset tersebut dalam kondisi siap digunakan. Dan diukur dengan biaya perolehan, apabila penilaian aset tetap dengan biaya perolehan tidak memungkinkan maka nilai aset tetap didasarkan pada nilai wajar pada saat perolehan. Suatu aset tetap dapat diakui jika memenuhi kriteria berwujud, mempunyai masa manfaat lebih dari 12 (dua belas) bulan, biaya perolehan aset dapat diukur secara andal, tidak dimaksudkan untuk dijual, dan diperoleh atau dibangun dengan maksud digunakan. Aset tetap disajikan dalam laporan keuangan dengan nilai tercatat bruto dan akumulasi penyusutan pada awal dan akhir periode. Penelitian ini menggunakan alat analisis yaitu Peraturan Menteri Dalam Negeri nomor 19 tahun 2016 yang berpedoman pada PSAP 07. Dari Hasil analisis, diketahui bahwa pencatatan dan pelaporan inventarisasi barang milik daerah di kantor Badan Pengelolaan Keuangan dan Aset Daerah (BPKAD) Kota Samarinda. Pengakuan aset tetap pada Badan Pengelolaan Keuangan dan Aset Daerah (BPKAD) Kota Samarinda secara umum telah sesuai dengan PSAP 07 dengan adanya bukti bahwa telah terjadi perpindahan hak kepemilikan dan/atau penguasaan secara hukum, misalnya sertifikat tanah dan bukti kepemilikan kendaraan bermotor. Penyusutan menggunakan metode garis lurus, berdasarkan aset tetap per 31 desember 2018 dapat dilihat bahwa terdapat perbedaan pada masa manfaat dimana BPKAD Kota Samarinda menyusutkan aset tetap berupa kendaraan dengan usia manfaat 5 tahun, sedangkan berdasarkan PSAP 07 yang disebutkan dalam permendagri no 19 tahun 2016 bahwa masa manfaat kendaraan operasional paling singkat 7 (tujuh) tahun. Dalam penyajian dan pengungkapan aset tetap pada neraca Badan Pengelolaan Keuangan dan Aset Daerah (BPKAD) Kota Samarinda beban akumulasi penyusutan aset tetap terlihat lebih rendah. Kata Kunci: Inventarisasi, Barang milik daerah, Pengakuan aset tetap
{"title":"PELAKSANAAN INVENTARISASI BARANG MILIK/KEKAYAAN NEGARA DI KANTOR BADAN PENGELOLAAN KEUANGAN DAN ASET DAERAH KOTA SAMARINDA","authors":"Diana Mariana, Erni Setiawati, Pantas Pangondian Pardede","doi":"10.24903/obor.v1i2.568","DOIUrl":"https://doi.org/10.24903/obor.v1i2.568","url":null,"abstract":" Rumusan Masalah Penelitian ini adalah Apakah pencatatan dan pelaporan inventarisasi barang milik Negara di kantor Badan Pengelolaan Keuangan dan Aset Daerah (BPKAD) Kota Samarinda telah sesuai dengan PSAP 07. \u0000 Peneliti Berharap penelitian ini dapat dijadikan sebagai bahan masukan bagi BPKAD Kota Samarinda untuk meningkatkan kinerja dalam pelaksanan inventarisasi dan menjadi referensi bagi pembaca mengenai pelaksanaan inventarisasi barang milik daerah. \u0000 Dalam penelitian ini inventarisasi barang milik daerah diartikan sebagai kegiatan pendataan, pencatatan, pelaporan dari barang milik daerah yaitu barang yang dibeli / diperoleh atas beban APBD atau berasal dari perolehan lainnya yang sah. Pencatatn dilakukan berdasarkan harga perolehan yang dibayarkan untuk memperoleh suatu aset sampai dengan aset tersebut dalam kondisi siap digunakan. Dan diukur dengan biaya perolehan, apabila penilaian aset tetap dengan biaya perolehan tidak memungkinkan maka nilai aset tetap didasarkan pada nilai wajar pada saat perolehan. Suatu aset tetap dapat diakui jika memenuhi kriteria berwujud, mempunyai masa manfaat lebih dari 12 (dua belas) bulan, biaya perolehan aset dapat diukur secara andal, tidak dimaksudkan untuk dijual, dan diperoleh atau dibangun dengan maksud digunakan. Aset tetap disajikan dalam laporan keuangan dengan nilai tercatat bruto dan akumulasi penyusutan pada awal dan akhir periode. \u0000 Penelitian ini menggunakan alat analisis yaitu Peraturan Menteri Dalam Negeri nomor 19 tahun 2016 yang berpedoman pada PSAP 07. \u0000 Dari Hasil analisis, diketahui bahwa pencatatan dan pelaporan inventarisasi barang milik daerah di kantor Badan Pengelolaan Keuangan dan Aset Daerah (BPKAD) Kota Samarinda. Pengakuan aset tetap pada Badan Pengelolaan Keuangan dan Aset Daerah (BPKAD) Kota Samarinda secara umum telah sesuai dengan PSAP 07 dengan adanya bukti bahwa telah terjadi perpindahan hak kepemilikan dan/atau penguasaan secara hukum, misalnya sertifikat tanah dan bukti kepemilikan kendaraan bermotor. Penyusutan menggunakan metode garis lurus, berdasarkan aset tetap per 31 desember 2018 dapat dilihat bahwa terdapat perbedaan pada masa manfaat dimana BPKAD Kota Samarinda menyusutkan aset tetap berupa kendaraan dengan usia manfaat 5 tahun, sedangkan berdasarkan PSAP 07 yang disebutkan dalam permendagri no 19 tahun 2016 bahwa masa manfaat kendaraan operasional paling singkat 7 (tujuh) tahun. Dalam penyajian dan pengungkapan aset tetap pada neraca Badan Pengelolaan Keuangan dan Aset Daerah (BPKAD) Kota Samarinda beban akumulasi penyusutan aset tetap terlihat lebih rendah. \u0000Kata Kunci: Inventarisasi, Barang milik daerah, Pengakuan aset tetap","PeriodicalId":153418,"journal":{"name":"OBOR: Oikonomia Borneo","volume":"24 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116764974","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The purpose of this study was to determine how the effect of training and work discipline on the performance of officers at the Samarinda City Fire Department. This research is a research using quantitative descriptive method. Sources of data used in this study are primary data and secondary data, with data collection techniques in the form of observation, interviews, questionnaires. The sample in this study amounted to 117 respondents using the Slovin formula. The statistical method used in this study is multiple linear regression analysis using SPSS version 23. The results of this study show that partially the training variable has an effect but is not significant on the performance of firefighters in Samarinda City and the discipline variable has an effect and is significant on the performance of firefighters. Simultaneously training and work discipline have a significant effect on the performance of firefighters in Samarinda City. The value of Adjusted R Square is 0.492, which means that all independent variables can explain 49.2% of the dependent variable, while the remaining 50.8% can be explained by other factors not tested in this study.
{"title":"PENGARUH PELATIHAN DAN DISIPLIN KERJA TERHADAP KINERJA PETUGAS PADA DINAS PEMADAM KEBAKARAN KOTA SAMARINDA","authors":"Riskika Riskika","doi":"10.24903/obor.v1i2.1827","DOIUrl":"https://doi.org/10.24903/obor.v1i2.1827","url":null,"abstract":"The purpose of this study was to determine how the effect of training and work discipline on the performance of officers at the Samarinda City Fire Department. This research is a research using quantitative descriptive method. Sources of data used in this study are primary data and secondary data, with data collection techniques in the form of observation, interviews, questionnaires. The sample in this study amounted to 117 respondents using the Slovin formula. The statistical method used in this study is multiple linear regression analysis using SPSS version 23. The results of this study show that partially the training variable has an effect but is not significant on the performance of firefighters in Samarinda City and the discipline variable has an effect and is significant on the performance of firefighters. Simultaneously training and work discipline have a significant effect on the performance of firefighters in Samarinda City. The value of Adjusted R Square is 0.492, which means that all independent variables can explain 49.2% of the dependent variable, while the remaining 50.8% can be explained by other factors not tested in this study.","PeriodicalId":153418,"journal":{"name":"OBOR: Oikonomia Borneo","volume":"15 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126138193","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Emy Dwi Alvianti, Martinus Robert Hutauruk, Pantas Pangondian Pardede
The purpose of this study was to determine the independence and competence of internal auditors partially and simultaneously significant effect on the effectiveness of the internal control system at the Perum DAMRI Samarinda. Using quantitative research methods, with data collection techniques such as questionnaires. The sample in this study used a sampling technique; Nonprobability Sampling and includes saturated sampling, all populations are used as samples. The statistical method used in this study is multiple linear regression analysis using SPSS version 26 statistical aids.The results of this study indicate that partially the independence variable does not significantly influence the effectiveness of the internal control system of the Perum DAMRI Samarinda and the competence variable has a significant effect on the effectiveness of the internal control system of the of Perum DAMRI. Simultaneously independence and competence have a significant effect on the effectiveness of the internal control system at the Perum DAMRI Samarinda. Adjusted R Square value is 0.636, which means that all variables X1, X2 can explain 63.6% of the Y variable, while the remaining 36.4% can be explained by other variables or factors not tested in this study. Keywords - Independence, Competence, Internal Auditors, Effectiveness Internal Control System
{"title":"PENGARUH INDEPENDENSI DAN KOMPETENSI AUDITOR INTERNAL TERHADAP EFEKTIVITAS SISTEM PENGENDALIAN INTERN PADA PERUM DAMRI CABANG SAMARINDA","authors":"Emy Dwi Alvianti, Martinus Robert Hutauruk, Pantas Pangondian Pardede","doi":"10.24903/obor.v1i2.674","DOIUrl":"https://doi.org/10.24903/obor.v1i2.674","url":null,"abstract":"The purpose of this study was to determine the independence and competence of internal auditors partially and simultaneously significant effect on the effectiveness of the internal control system at the Perum DAMRI Samarinda. Using quantitative research methods, with data collection techniques such as questionnaires. The sample in this study used a sampling technique; Nonprobability Sampling and includes saturated sampling, all populations are used as samples. The statistical method used in this study is multiple linear regression analysis using SPSS version 26 statistical aids.The results of this study indicate that partially the independence variable does not significantly influence the effectiveness of the internal control system of the Perum DAMRI Samarinda and the competence variable has a significant effect on the effectiveness of the internal control system of the of Perum DAMRI. Simultaneously independence and competence have a significant effect on the effectiveness of the internal control system at the Perum DAMRI Samarinda. Adjusted R Square value is 0.636, which means that all variables X1, X2 can explain 63.6% of the Y variable, while the remaining 36.4% can be explained by other variables or factors not tested in this study. \u0000Keywords - Independence, Competence, Internal Auditors, Effectiveness Internal Control System","PeriodicalId":153418,"journal":{"name":"OBOR: Oikonomia Borneo","volume":"12 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128109089","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Persediaan adalah suatu aktiva penting yang dimiliki oleh perusahaan maka harus dilakukan pengendalian intern yang baik untuk menjaga persediaan tersebut dari hal-hal buruk yang mungkin terjadi. Tujuan dari penelitian ini adalah untuk mengetahui apakah pengendalian intern yang diterapkan CV. Sinar Utama sudah sesuai dengan unsur-unsur pengendalian intern. Jenis penelitian ini adalah deskriptif dengan menggunakan pendekatan kualitatif. Penulis menggunakan alat pengumpulan data berupa wawancara dan kepustakaan. Hasil penelitian disimpulkan bahwa pengendalian intern atas persediaan di CV. Sinar Utama sudah cukup efektif dan sesuai dengan unsur-unsur pengendalian intern, dimana adanya pemisahan di antara fungsi-fungsi terkait dengan pemesanan, penerimaan, dan pengeluaran barang. Pemantauan terhadap persediaan barang dagangan juga dilakukan secara periodik melalui kegiatan stock opname. Kata Kunci : Unsur-unsur pengendalian intern, Persediaan Barang Dagang
{"title":"ANALISIS PENGENDALIAN INTERNAL ATAS PERSEDIAAN SPARE PART PADA CV. SINAR UTAMA","authors":"Berta Muli, Erni Setiawati, Devy Putri Milanda","doi":"10.24903/obor.v1i2.661","DOIUrl":"https://doi.org/10.24903/obor.v1i2.661","url":null,"abstract":"Persediaan adalah suatu aktiva penting yang dimiliki oleh perusahaan maka harus dilakukan pengendalian intern yang baik untuk menjaga persediaan tersebut dari hal-hal buruk yang mungkin terjadi. Tujuan dari penelitian ini adalah untuk mengetahui apakah pengendalian intern yang diterapkan CV. Sinar Utama sudah sesuai dengan unsur-unsur pengendalian intern. Jenis penelitian ini adalah deskriptif dengan menggunakan pendekatan kualitatif. Penulis menggunakan alat pengumpulan data berupa wawancara dan kepustakaan. Hasil penelitian disimpulkan bahwa pengendalian intern atas persediaan di CV. Sinar Utama sudah cukup efektif dan sesuai dengan unsur-unsur pengendalian intern, dimana adanya pemisahan di antara fungsi-fungsi terkait dengan pemesanan, penerimaan, dan pengeluaran barang. Pemantauan terhadap persediaan barang dagangan juga dilakukan secara periodik melalui kegiatan stock opname. \u0000Kata Kunci : Unsur-unsur pengendalian intern, Persediaan Barang Dagang","PeriodicalId":153418,"journal":{"name":"OBOR: Oikonomia Borneo","volume":"44 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127047888","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The purpose of this study was to determine the effect of organizational climate, work discipline and organizational communication on employee motivation at UPT. Mulawarman University Library. This type of quantitative associative research with a sample of 36 people which is a saturated sampling technique. The data sources used are primary data by means of interviews, distributing questionnaires and observation. While the analysis tool uses Validity Test, Reliability Test, Multiple Linear Regression Analysis, Correlation Coefficient Analysis, Coefficient of Determination Analysis and Hypothesis Testing (T Test and F Test) with the help of the SPSS program. The test results are based on the results of the validity test, all statements of the research questionnaire are declared valid because r-count > r-table. For the reliability test, the Cronbach's Alpha value is also declared reliable because the Crobach's Alpha value > r-table. Based on the Multiple Linear Regression analysis, it is also stated that Organizational Climate, Work Discipline and Organizational Communication have a positive effect on Work Motivation. The Correlation and Determination Coefficient Test stated that there was a moderate relationship between Organizational Climate and Work Discipline variables on Work Motivation because the value of the correlation coefficient belonged to the coefficient interval between 0.040–0.599. As for the Organizational Communication variable, there is a strong relationship because the correlation coefficient value belongs to the coefficient interval between 0.060-0.799. Based on the partial hypothesis test (own) the results obtained that Organizational Climate, Work Discipline, Organizational Communication dominantly have a positive effect on Work Motivation. And simultaneously test the hypothesis (together) the results obtained that Organizational Climate, Work Discipline, Work Communication have a positive and significant effect on Work Motivation. Therefore H0 is rejected and H1 is accepted.
{"title":"PENGARUH IKLIM ORGANISASI, DISIPLIN KERJA DAN KOMUNIKASI ORGANISASI TERHADAP MOTIVASI KERJA KARYAWAN PADA UPT. PERPUSTAKAAN UNIVERSITAS MULAWARMAN","authors":"Indra Hoki","doi":"10.24903/obor.v1i2.1823","DOIUrl":"https://doi.org/10.24903/obor.v1i2.1823","url":null,"abstract":"The purpose of this study was to determine the effect of organizational climate, work discipline and organizational communication on employee motivation at UPT. Mulawarman University Library. This type of quantitative associative research with a sample of 36 people which is a saturated sampling technique. The data sources used are primary data by means of interviews, distributing questionnaires and observation. While the analysis tool uses Validity Test, Reliability Test, Multiple Linear Regression Analysis, Correlation Coefficient Analysis, Coefficient of Determination Analysis and Hypothesis Testing (T Test and F Test) with the help of the SPSS program. The test results are based on the results of the validity test, all statements of the research questionnaire are declared valid because r-count > r-table. For the reliability test, the Cronbach's Alpha value is also declared reliable because the Crobach's Alpha value > r-table. Based on the Multiple Linear Regression analysis, it is also stated that Organizational Climate, Work Discipline and Organizational Communication have a positive effect on Work Motivation. The Correlation and Determination Coefficient Test stated that there was a moderate relationship between Organizational Climate and Work Discipline variables on Work Motivation because the value of the correlation coefficient belonged to the coefficient interval between 0.040–0.599. As for the Organizational Communication variable, there is a strong relationship because the correlation coefficient value belongs to the coefficient interval between 0.060-0.799. Based on the partial hypothesis test (own) the results obtained that Organizational Climate, Work Discipline, Organizational Communication dominantly have a positive effect on Work Motivation. And simultaneously test the hypothesis (together) the results obtained that Organizational Climate, Work Discipline, Work Communication have a positive and significant effect on Work Motivation. Therefore H0 is rejected and H1 is accepted.","PeriodicalId":153418,"journal":{"name":"OBOR: Oikonomia Borneo","volume":"95 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129751732","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Penelitian ini bertujuan untuk menguji budaya organisasi dan komitmen organisasi yang berhubungan terhadap kinerja karyawan PT. Kayan Putra Utama Coal malinau selatan. Data yang diperoleh kemudian diolah dengan menggunakan regresi linier yang merupakan bagian dari regresi berganda. Menggunakan sampling incidental dengan jumlah kuesioner yang diolah sebanyak 53 responden.Hasil penelitian ini menunjukkan bahwa budaya organisasi dan komitmen organisasi berhubungan terhadap kinerja karyawan baik secara simultan maupun parsial. Hasil simultan (4,529) dan secara parsial dari budaya organisasi (0,317), dan komitmen organisasi (0,375). Dari 2 variabel bebas dapat diketahui yang paling dominan adalah komitmen organisasi. Hasil analisis koefisien determinasi diketahui bahwa 19,3% variasi dari kinerja karyawan dapat dijelaskan oleh variabel bebas dan variabel terikat yang diteliti dalam penelitian ini dan 80,7% dijelaskan oleh factor-faktor lain diluar model atau diluar skripsi.
{"title":"Hubungan Antara Budaya Organisasi dan Komitmen Organisasi Terhadap Kinerja Karyawan Bagian Operator Pada PT. Kayan Putra Utama Coal Malinau Selatan","authors":"Oktaviani Dewi Njuk","doi":"10.24903/obor.v1i2.561","DOIUrl":"https://doi.org/10.24903/obor.v1i2.561","url":null,"abstract":"Penelitian ini bertujuan untuk menguji budaya organisasi dan komitmen organisasi yang berhubungan terhadap kinerja karyawan PT. Kayan Putra Utama Coal malinau selatan. Data yang diperoleh kemudian diolah dengan menggunakan regresi linier yang merupakan bagian dari regresi berganda. Menggunakan sampling incidental dengan jumlah kuesioner yang diolah sebanyak 53 responden.Hasil penelitian ini menunjukkan bahwa budaya organisasi dan komitmen organisasi berhubungan terhadap kinerja karyawan baik secara simultan maupun parsial. Hasil simultan (4,529) dan secara parsial dari budaya organisasi (0,317), dan komitmen organisasi (0,375). Dari 2 variabel bebas dapat diketahui yang paling dominan adalah komitmen organisasi. Hasil analisis koefisien determinasi diketahui bahwa 19,3% variasi dari kinerja karyawan dapat dijelaskan oleh variabel bebas dan variabel terikat yang diteliti dalam penelitian ini dan 80,7% dijelaskan oleh factor-faktor lain diluar model atau diluar skripsi.","PeriodicalId":153418,"journal":{"name":"OBOR: Oikonomia Borneo","volume":"7 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129763817","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pelatihan dan komitmen organisasi mempunyai peran penting untuk meningkatkan kinerja para pegawai untuk meningkatkan Sumber Daya Manusia yang bermutu. Tujuan penelitian untuk mengetahui pengaruh pelatihan dan komitmen organisasi secara simultan dan persIal terhadap kinerja pegawai. Penelitian ini merupakan penelitian asosiatif dimana populasi dan sampel penelitian adalah seluruh pegawai. Teknik analisis data yang digunakan adalah uji R square, uji f danuji t pada taraf signifikan alpha 0.05. Uji hipotesis menunjukkan hasil pengaruh pelatihan terhadap kinerja pegawai dengan nilai t sebesar 2.330 pada taraf signifikan sebesar 0.024, pengaruh komitmen organisasi terhadap kinerja pegawai dengan nilai t 4.656 pada taraf signifikan sebesar 0.000. Dengan demikian hipotesis dalam penelitian ini menunjukkan pelatihan dan komitmen organisasi secara simultan berpengaruh positif dan signifikan terhadap kinerja pegawai di Kantor Kesyahbandaran dan Otoritas Pelabuhan Kelas II Samarinda. Pelatihan secara persial berpengaruh positif dan signifikan terhadap kinerja pegawai. Komitmen Organisasi secara persial berpengaruh positif dan signifikan terhadap kinerja pegawai.Kata Kunci :Pelatihan; Komitmen Organisasi; Kinerja
{"title":"PENGARUH PELATIHAN DAN KOMITMEN ORGANISASI TERHADAP KINERJA PEGAWAI PADA KANTOR KESYAHBANDARAN DAN OTORITAS PELABUHAN KELAS II SAMARINDA","authors":"Nor Ainun, S. Suyanto, Akhmadi Akhmadi","doi":"10.24903/obor.v1i1.508","DOIUrl":"https://doi.org/10.24903/obor.v1i1.508","url":null,"abstract":"Pelatihan dan komitmen organisasi mempunyai peran penting untuk meningkatkan kinerja para pegawai untuk meningkatkan Sumber Daya Manusia yang bermutu. Tujuan penelitian untuk mengetahui pengaruh pelatihan dan komitmen organisasi secara simultan dan persIal terhadap kinerja pegawai. Penelitian ini merupakan penelitian asosiatif dimana populasi dan sampel penelitian adalah seluruh pegawai. Teknik analisis data yang digunakan adalah uji R square, uji f danuji t pada taraf signifikan alpha 0.05. Uji hipotesis menunjukkan hasil pengaruh pelatihan terhadap kinerja pegawai dengan nilai t sebesar 2.330 pada taraf signifikan sebesar 0.024, pengaruh komitmen organisasi terhadap kinerja pegawai dengan nilai t 4.656 pada taraf signifikan sebesar 0.000. Dengan demikian hipotesis dalam penelitian ini menunjukkan pelatihan dan komitmen organisasi secara simultan berpengaruh positif dan signifikan terhadap kinerja pegawai di Kantor Kesyahbandaran dan Otoritas Pelabuhan Kelas II Samarinda. Pelatihan secara persial berpengaruh positif dan signifikan terhadap kinerja pegawai. Komitmen Organisasi secara persial berpengaruh positif dan signifikan terhadap kinerja pegawai.Kata Kunci :Pelatihan; Komitmen Organisasi; Kinerja","PeriodicalId":153418,"journal":{"name":"OBOR: Oikonomia Borneo","volume":"12 3","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114102629","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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