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Pendapat Dan Harapan Stakeholder Terhadap Tarif Dan Mutu Pelayanan Kamar Utama Di RSUD Kota Yogyakarta Anwar, Choirul
Jurnal Manajemen Pelayanan Kesehatan Vol 6, No 02 (2003)
Publisher : Jurnal Manajemen Pelayanan Kesehatan

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TERSEDIA DALAM FILE
Methodological Perspective in Constructing Spirituality and Dignity-Based Accounting Anwar, Choirul
Jurnal Akuntansi Multiparadigma Vol 3, No 2 (2012): Jurnal Akuntansi Multiparadigma
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract: Methodological Perspective In Constructing Spirituality And Dignity-Based Accounting. One of the boarding schools in Indonesia is Pondok Pesantren Tebuireng. It is interesting to study how Pondok Pesantren maintains its existence in highly competitive era. This study discusses the role of social culture and passion for applying accounting to maintain organizational survival that can be considered as an intellectual capital. The paradigm used in this study is qualitative paradigm. The exploration and collection of data will be carried out by using Hasan Hanafi ’s hermeneutic interpretation of phenomenology that is known as triadic elements. Abstrak: Perspektif Metodologis dalam Mengkonstruksi Akuntansi berbasis Spiritual dan Harga Diri. Salah satu pondok pesantren di Indonesia adalah Pondok Pesantren Tebuireng. Sangat menarik untuk mempelajari bagaimana Pondok Pesantren ini mampu mempertahankan keberadaannya di era yang sangat kompetitif. Penelitian ini membahas peran sosial budaya dan semangat untuk menerapkan akuntansi dalam kelangsungan hidup organisasi yang dapat dianggap sebagai modal intelektual. Paradigma yang digunakan dalam penelitian ini adalah paradigma kualitatif. Cara bagaimana mengeksplorasi dan mengumpulkan data adalah dengan menggunakan interpretasi hermeneutik fenomenologi Hasan Hanafi yang disebut sebagai Triadic Elements.
PEMBERIAN CORE EXERCISE MENINGKATKAN JANGKAUAN THROW-IN PADA SISWA SEKOLAH SEPAK BOLA BALI SOCCER BALL USIA 11-13 TAHUN Anwar, Choirul; Tianing, Ni Wayan; Winaya, Made Niko
Majalah Ilmiah Fisioterapi Indonesia Vol 3 No 1 (2015): Majalah Ilmiah Fisioterapi Indonesia
Publisher : Majalah Ilmiah Fisioterapi Indonesia

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Throw-in is one of the basic techniques in football which aims to start thegame again after the ball out of left field through the side lines. To generate a throw-in that muchneeded donations abdominal and back muscle strength followed by hand muscles strength. Methods:This study uses a true experiment, the design of two group pre-test and post-test design. Samples are32 people were divided into two groups consisting of Group 1 get treatment core exercise and group 2without treatment. Results: Paired Sample T test in Group 1 showed P = 0.000 difference in the meanincrease of 2,79 meters and the percentage is 21,24%, while Group 2 showed P=0,000 difference inmean improvement of 0,70 meters and the percentage is 5,34%. On different with IndependentSample T test, showing the result P=0,000, because of p value <0,05, it means there is a significantdifference between the core exercise?s group (first group) and second group. In increasing the rangeof throw-in. Conclusion: The aplication of core core exercise can give a significant difference forimproving the value range of throw-in rather than without getting a treatment.
Risk Based Internal Auditing dan Implementasinya pada PT IBF Anwar, Choirul
The Winners Vol 10, No 2 (2009): The Winners Vol. 10 No. 2 2009
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/tw.v10i2.703

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Risks deal with uncertainties. The bigger the uncertainties faced by firms, the larger opportunity and impact of the risks in future. Whether firms succeed in managing risks it depends a lot on the effectivity of internal control. PT Indonesia Buffon Film (PT IBF) is one of many firms trying to optimalize its Internal Audit Department.The main problem in this company is managing the company to survive with accumulated losses over 90% of share capital in the period of 2007 to 2008. This research aims to describe the relationship between internal control and purpose of Internal Audit Department of PT IBF. The main focus is the management crisis happening due to weak leadership within the company. This in turn weakens internal control. Management is suggested to prioritize risks that contribute to the main risk, especially internal factors that can be controlled by management. PT IBF has deployed an implementation of the Australian/New Zealand Standard in Risk Management (AZ/NZS 4360) that helps the main purpose of the Risk Based Internal Auditing. Overall, PT IBF has done well to recognize that there are possible risks in their business operations. However, there are also gaps that must be analyzed and followed up further by management.
DETERMINAN NILAI PERUSAHAAN DENGAN TRANSPARANSI INFORMASI SEBAGAI PEMODERASI Tartilla, Nilda; Darmansyah, Darmansyah; Anwar, Choirul
Liquidity Vol 5, No 2 (2016)
Publisher : STIE Ahmad Dahlan Jakarta

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This study aimed to examine the effect of tax planning and mechanisms of good corporate governance (GCG) to corporate value and to test the effect of transparency of information on the influence of tax planning and mechanisms of good corporate governance (GCG) with the value of the company. The population in this study manufacturing consumer goods industry sectors listed on the Stock Exchange in 2012-2015. The sampling method using purposive sampling with a final total sample of 68 companies. The analysis technique used is Moderating Regression Analysis (MRA). The analysis showed that the independent variables are tax planning, managerial ownership, institutional ownership, and audit quality have no effect on firm value. While the composition of the independent board positive effect on firm value. Tax planning and mechanisms of good corporate governance (GCG) jointly affect the value of the company, as well as the transparency of information can weaken the influence between tax planning and mechanisms of good corporate governance (GCG) to corporate value.
The Analysis of Financial Invoice Automation System (IAS) Based on the Effectiveness and Efficiency in Invoice Processing at the Procurement Department: a Case Study of Company Perintis Mandiri Anwar, Choirul
The Winners Vol 12, No 1 (2011): The Winners Vol. 12 No. 1 2011
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/tw.v12i1.683

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Financial invoice processing is an important part of Company Perintis Mandiri’s daily business. Today, to catch up the advance of technology development, Company Perintis Mandiri has applied a new financial automatic invoice system called IAS. The scope of this research is the effectiveness and efficiency issues arose from the conversion of financial invoice processing system, from manual to automatic, and the significant differences between them. The research method used is qualitative method, study case approach. To present an objective data analysis, the writer analyzes the internal control of the financial invoice processing systems with COSO theory as the reference, by conducting interviews to the respondents. The writer also analyzes the effectiveness and efficiency between the manual and the automatic system by using a simple numerical measurement. At the end, the result of this research is important to be recognized as an input to develop, maintain, and evaluate the current financial invoice processing system used by Company Perintis Mandiri.
ANALYSIS OF ENVIRONMENTAL PERFORMANCE, ENERGY CONSERVATION, AND EMISSION REDUCTION IN THE FINANCIAL PROSPECTIVE ANWAR, CHOIRUL
Jurnal Ilmiah Wahana Akuntansi Vol 8 No 1 (2013): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi, Universitas Negeri Jakarta

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Abstract. This article discusses the effect of environmental disclosure to financial performance (quantitative case study of company listed in Indonesia Stock Exchange in the year 2008). Empirical result of this study furthermore is being extended by qualitative research for exploring more deeply about implementation of green gas houses in Indonesia trough energy audit. The quantitative research in this study is based on cross-sectional empirical applied research. Through a purposive judgment sampling technique, 31 companies listed in Indonesia Stock Exchange which also participated in PROPER (environmental program held by Indonesian Ministry of Environment) were included in this study. The first hypothesis is asserted as there is significant effect between environmental performance and financial performance. The second hypothesis is asserted as there is significant effect between environmental disclosure and financial performance. The method of data analysis is multiple linear regressions. The results for both first and second hypotheses indicated that environmental performance and disclosure were significantly affecting financial performance. Further qualitative study in this article extends empirical result of above study. This study discusses about energy conservation and emission reduction in 16 steel industries and 5 pulp and paper industries. Based on result of audit energy that is converted to economical measurement, this study came up with the conclusion that many industries are still extravagant in consuming energy due to inefficient of old equipment process and lack of energy flow Metter measurement. By showing the comparison results of energy consumption in old and new equipment process that are converted to economical measurement, this study recommends to use new machinery for industrial life cycle to support green gas houses program. Keywords: environmental, energy conversion, emission reduction, financial performance
ANALISIS TINGKAT KUANTITAS ANGSURAN DAN PENINGKATAN UNIT PENJUALAN KENDARAAN BERMOTOR PADA DEALER RESMI MOTOR PT NIAGA UTAMA SEJAHTERA Wahyuni, Mutiara; Anwar, Choirul
Jurnal Ilmiah Wahana Akuntansi Vol 9 No 2 (2014): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi, Universitas Negeri Jakarta

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Karya Ilmiah ini bertujuan untuk mengetahui bagaimana tingkat kuantitas angsuran yang menimbulkan insentif dengan tarif yang lebih besar dari penjualan tunai dan sistem penjualan angsuran di perusahaan. Metode yang digunakan dalam penelitian ini adalah analisis deskriptif kualitatif dan kuantitatif dengan metode pengumpulan data melalui observasi lapangan, wawancara langsung, dan data melalui studi pustaka. Dari hasil penelitian dapat disimpulkan bahwa tingkat kuantitas angsuran menimbulkan insentif yang tarifnya lebih besar bagi karyawan bagian penjualan untuk mendorong mereka melakukan penjualan angsuran dan meningkatkan gaji dan insentif mereka serta sistem penjualan angsuran di perusahaan dapat menarik konsumen untuk melakukan pembelian sehingga dapat meningkatkan unit penjualan kendaraan bermotor di dealer motor. Kata kunci: Dealer motor, kuantitas angsuran, insentif, penjualan.
The Influence of External User Interdependence of Financial Statements, Possibility of Clients Facing Financial Difficulties, and Auditor Evaluation of Management Integrity To Acceptable Audit Risk. Afsari Utami, Andini Sih; Anwar, Choirul; Indriyani, Susi
Jurnal Ilmiah Wahana Akuntansi Vol 11 No 2 (2016): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi, Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/10.21.009/wahana.011/2.4

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The purpose of this research is to analyze. Analyses the influence of external users reliance on financial statements, likelihood of financial difficulties and management integrity toward acceptable audit risk were performed with 10 public accountant office who had listed from Direktorat IAPI 2013. The sample used the “Gay” theory. The analyzed method in this research uses multiple linear. The result shown that performing external users reliance on financial statements significantly influences toward acceptable audit risk, likelihood of financial difficulties significantly influences toward acceptable audit risk, and management integrity significantly influences toward acceptable audit risk.   Keywords:       External Users, financial Difficulties, Management Integrity, Acceptable Audit Risk
ANALISIS KINERJA PELAYANAN ANGKUTAN UMUM KOTA TIDORE KEPULAUAN (STUDI KASUS TRAYEK RUM – SOA SIO) Ramli, Wahyudi; Anwar, Choirul; Yudha Saputra, Muhammad taufiq
SIPIL SAINS Vol 8, No 15 (2018)
Publisher : Program Stud Teknik Sipil Fakultas Teknik Universitas Khairun

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Kota Tidore Kepulauan sebagai salah satu Kabupaten yang berada di Indonesia khususnya diProvinsi Maluku Utara, dalam system transportasinya menggunakan angkutan umum sebagai salah satusarana transportasi perkotaan, keberadaan angkutan umum penumpang sangat penting dan diperlukan suatupengaturan agar dapat melayani penumpang secara maksimal. Angkutan umum Kota Tidore Kepulauan salahsatu angkutan umum yang melayani daerah strategis, dilihat dari rutenya yang melewati kawasan sekolah,perkantoran, dan pusat perbelanjaan selain itu angkutan umum Kota Tidore Kepulauan mempunyai tingkatkenyamanan dan kebersihan yang lebih baik. Penelitian ini menggunakan metode survey danwawancarakepada masyarakat yang menggunakan angkutan umum sebagai data primer. Sedangkan untuk data sekunderdiperoleh dari instansi terkait, Panduan pengambilan sampel responden dalam penelitian ini mengacu padarumus (Sugiarto, 2001 : 43). Teknik analisa data terbagi menjadi dua bagian yaitu : Teknik Statistikmenghitung tingkat Efektifitas dan Efisiensi dan Teknik non statistik menghitung data survey langsungdilapangan. Hasil penelitian ini menunjukan bahwa kinerja angkutan umum sudah efektif bila ditinjau darisegi indikator kemudahan didapat nilai rasio 0,61 - 0,58, indikator kualitas kecepatan didapat 44,70 km/jm,indikator kualitas waktu tunggu 3 menit, ini artinya bahwa pelayanan berdasarkan Efektifitas telah memenuhistandar pelayanan minimum/cukupbaik. Indikator utilitas kendaraan diperoleh panjang perjalanan 88km/hari, pada indikator kapasitas operasi 52,94%, indikator faktor muat diperoleh 88,89% dari total kapasitasdaya angkut angkutan umum. Artinya bahwa pelayanan berdasarkan Efisiensi tidak Memenuhi standarpelayanan minimum/kurangbaik.