Penelitian ini bertujuan untuk menguji pengaruh Komite Audit terhadap Audit Report Lag. Pengamatan diambil berdasarkan 198 sampel data pada tahun 2019 -2020. Sumbernya dari industri manufaktur yang terdaftar di BEI. Hasil penelitian ini menunjukkan bahwa Rapat Komite Audit, Keterampilan Keuangan Komite Audit dan Ukuran Komite Audit tidak berpengaruh terhadap Audit Report Lag. Namun, posisi geografis yang dekat antara auditor dan klien, memberikan dampak positif terhadap Audit Report Lag.Kata kunci: rapat komite audit, kemampuan keuangan komite audit, ukuran komite audit dan laporan audit lag.
Community Service Program aim to find and make efforts that can optimize the role of the community in village development based on community empowerment. Sumberagung Village has a lot of potentials that can be developed, but due to lack of community knowledge, the existing potential cannot be developed properly. Examples are the use of rambutan fruit and the development of a marketing system for MSMEs. Based on this, the UNS Thematic KKN Group 74 took the initiative to hold training on the processing of rambutan seed chips and assistance in digitizing MSMEs. The activity was carried out using a mentoring and socialization approach by presenting material by speakers, asking questions, and discussing how to digitize the marketing system for MSMEs, which was then followed by training on the processing of rambutan seed chips which was attended by 17 participants. The result of this activity is to increase the knowledge of the people of Sumberagung Village in the field of digital marketing of business results and increase their skills in utilizing the potential around them.
The purpose of this study was to determine the effect of compensation and work discipline on job satisfaction of employees PT. Astra International Daihatsu, Tbk Narogong. The research method uses qualitative and quantitative descriptive analysis, the analysis model used is linear regression both simply and multiple. The study population of all employees of PT. Astra International Daihatsu, Tbk Narogong with 93 employees. The technique used is simple random sampling using Slovin formula obtained a sample of 75 employees. Result compensation and work discipline have a positive and significant effect on job satisfaction of employees of PT. Astra International Daihatsu, Tbk Narogong both partially and simultaneous.
Dinas Pertanian merupakan lembaga atau instansi yang bergerak dalam bidang pertanian, kususnya pada Dinas Pertanian Kabupaten Jombang. Pada instansi dinas terdapat suatu penilaian kinerja pegawai yang bertujuan untuk menilai seberapa jauh kinerja yang telah dicapai untuk menghasilkan prestasi yang diharapkan sesuai tujuan organisasi dinas. Dalam pembagian waktu kerja pegawai di Dinas Pertanian Kabupaten Jombang tersebut masih manual, yakni menuliskanya di dalam dokumen lalu di cetak dan dilaporkan keatasan pegawai tersebut, dalam hal ini kepala seksi yang merupakan atasan pegawai tersebut. Setelah dilaporkan atasan memverifikasi, apakah disetujui atau tidak, jika sudah desetujui maka laporan cetak yang tadi akan di arsipkan oleh pegawai. Maka penulis ingin membuat aplikasi mengenai kinerja pegawai yang langsung terkoneksi secara online dengan database. Metode pengembangan sistem penulis melakukan perancangan UML dan waterfall. Sistem informasi kinerja pegawai ini dibangun menggunakan bahasa pemrograman PHP dan database MySQL. Sistem informasi kinerja pegawai ini dapat melakukan proses penilaian kinerja dan mengelola data pegawai dengan baik agar efektif dan efisien dalam proses penilaian kinerja.
This study discusses the application of Islamic values in sharia cooperatives in Indonesia. Islamic values in sharia cooperatives properly and correctly reflect the welfare and trust of sharia cooperative customers. This study also aims to determine the Islamic values applied to sharia cooperatives in Indonesia and to find out how the implementation of Islamic values is carried out in their business activities. This paper adopts field research with qualitative research methods. Data collection techniques in this study by means of observation, interviews, online databases, and documentation. The results of the study indicate that Islamic values applied to sharia cooperatives in Indonesia include honesty values, consistency values, communicative values, trust values, equality values, monotheism values, ta'awun values, and family values. The application of Islamic values carried out by sharia cooperatives in Indonesia by stipulating that customers in entering into agreements must be honest, in carrying out all transactions correctly and correctly according to sharia rules, offering sharia cooperative products to the public, and expecting customers to provide full responsibility to the sharia cooperative. Consequently, sharia cooperatives in Indonesia must improve even more regarding the applied Islamic values, and are expected to maintain and carry out properly and correctly the implementation of Islamic values.
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