Petro San : Mei 2020

Jumat, 29 Mei 2020

Pengaruh Mekanisme Corporate Governance, Audit Tenure,Ukuran Perusahaan Dan Leverage Terhadap Integritas Laporan Keuangan (Studi Empiris Pada Perusahaan BUMN Yang Terdaftar Di Bursa Efek Indonesia)

Web: http://journal.umpalangkaraya.ac.id/index.php/neraca/article/view/1418

Siti Fatimah, Ni Putu Agustinawati dan San Petro

Abstrak

Di Indonesia kasus manipulasi laporan keuangan juga dilakukan oleh perusahaan Badan Usaha Milik Negara (BUMN) yaitu PT Kimia Farma yang terdeteksi adanya manipulasi.Adanya fenomena yang terjadi dapat membuktikan bahwa kurangnya integritas laporan keuangan dalam penyajian informasi bagi pengguna laporan keuangan. Dengan demikian, laporan keuangan dituntut untuk disajikan dengan integritas tinggi. Integritas laporan keuangan tidak lepas dari adanya faktor-faktor yang mempengaruhinya. Tujuan Penelitian untuk menganalisis secara empiris corporate governance, audit tenure, ukuran perusahaan dan leverage terhadap integritas laporan keuangan baik secara parsial maupun simultan. Data dalam penelitian ini merupakan data sekunder dari laporan keuangan tahunan dari 20 perusahaan BUMN yang terdaftar di Bursa Efek Indonesia (BEI) selama periode2013-2017 dengan menggunakan judgment sampling, Analisis data menggunakan SPSS, Secara parsial Kepemilikan Manajerial, Audit Tenure, Ukuran Perusahaan, Leverage berpengaruh positif terhadap integritas laporan keuangan. Sedangkan Kepemilikan Institusional, Komite Audit, Komisaris Independen tidak berpengaruh terhadap integritas laporan keuangan. Bagi penelitian selanjutnya dapat menambah variabel seperti faktor-faktor lain yang tidak termasuk dalam analisis regresi ini, seperti independensi auditor, kualitas audit dan spesialisasi indutri auditor.

Kata kunci: corporate governance, audit tenure, ukuran perusahaan, leverage dan Laporan keuangan

Selasa, 26 Mei 2020

Pengelolaan Keuangan Desa Melalui Dana Desa di Provinsi Kalimantan Tengah

Modul I Aplikom Akuntansi Access 2007 STIE YBPK Palangka Raya

Bahan Pertemuan ke 13 AKL 2

Bahan Pertemuan ke 12 AKL 2

Pertemuan ke 10 Tugas Laporan Segmen Interim AKL 2

Senin, 25 Mei 2020

Bahan Pertemuan ke 8 AKL 2

Bahan Pertemuan ke 6 AKL 2

Bahan Pertemuan ke 5 AKL 2

Bahan Pertemuan ke 3 AKL 2

Bahan Pertemuan ke 2 (SOAL) AKL 2

Bahan Pertemuan ke 1 AKL 2

Pertemuan ke-14 Ekuitas (lanjutan)

Pertemuan ke-13 Ekuitas

Pertemuan ke-12 Aset Tetap

Minggu, 24 Mei 2020

Pertemuan ke-11 Aset Tidak Berwujud

Pertemuan ke-10 Investasi Jangka Panjang

Pertemuan ke-9 Kewajiban Jangka Panjang

Pertemuan ke-8 Kewajiban Jangka Pendek

Pertemuan ke-7 Investasi Jangka Pendek

Pertemuan ke-6 Persediaan Barang dagang (Lanjutan)

Pertemuan ke-5 Persediaan Barang Dagang

Pertemuan ke-4 Piutang Wesel

Pertemuan ke-3 Piutang Usaha (2)

Pertemuan ke 2 Piutang Usaha (1)

Pertemuan 1 Kas dan Pengendalian Internal

Pelatihan Microsoft Excel Sebagai Penunjang Ketrampilan Hard Skill Bagi Siswa Pada SMK YPSEI

http://ejournal.bsi.ac.id/ejurnal/index.php/abdimas/article/view/6011.

Pelatihan Microsoft Excel Sebagai Penunjang Ketrampilan Hard Skill Bagi Siswa Pada SMK YPSEI Palangka Raya San Petro1 STIE YBPK Palangka Raya, sanpetro@stieybpk.ac.id Karnadi Handoko Swatan2 STIE YBPK Palangka Raya, karnadiwatan18@gmail.com

Abstract In the era of the Industrial Revolution 4.0, the role of ICT (Information and Communication Technology) subjects was very much needed for students as a provision for them to face the changes and demands of the times. Since the implementation of the 2013 curriculum (K-13), ICT is only taught at Vocational High Schools for cross-interest or deepening of interest in the information and communication technology field, not generally required. Vocational School acts as a school that organizes vocational education that implements expertise programs such as mechanical engineering, offices, fine arts, catering, administration, etc. which can provide provisions, one of which is hard skills that support professional skills. Operating a computer is part of the hard skills, students need to have skills in operating the programs found in Windows and the program most often used is Microsoft Excel. Microsoft Excel is generally known as a number processing software or it can be said as a sheet application program that functions to process data automatically such as calculations, formulas, use of functions, tables, graphs and data management to create information data used in the context of decision making. Utilization of computer lab facilities that have not been maximally used by students because there are no subjects directly related to computers so that the use of computer programs such as Microsoft Excel has not been maximally applied in schools. With the existence of training activities related to Microsoft Excel which is carried out at SMK YPSEI, it is hoped that students will have the skills to use computer applications as ICT facilities in practice. The purpose of this activity is to provide education for students about Microsoft Excel computer programs. The training method uses the tutorial method accompanied by pre-test and post-test. The results of the training showed that on the first day, out of the 23 participants in Class X, the pre-test scores of all participants were below the score of 50, while at the time of the post-test there were 4 participants who experienced an increase in value above the score of 50. On the second day, out of the 19 class XI participants pre-test only 1 participant the value above the score of 50, while at the time of the post-test there were 11 participants experienced an increase in value reaching a score of 50 and above. The initial understanding of the participants of class X and class XI of Microsoft Excel prior to the training was still low, and during the training, there was an increase in understanding and skills of some participants in operating Microsoft Excel. Keywords: Microsoft Excel, Hard Skill Skills, Students