Review of Accounting and Business

Analisis Perancangan Tata Letak Pabrik Kopi Java Preanger Gunung Tilu Menggunakan Metode Activity Relationship Chart (ARC)

Bagas Abiyoga Hastyo Aji — 2023-01-15

Layout design is important in managing material flow, productivity and human relations within the factory. There are 8 work stations at the Java Preanger Gunung Tilu Coffee Factory, namely warehouse, weighing, washing, pulping machines, huller machines, sorting and roasting machines.

This study aims to determine the initial layout of the factory and to compare the initial layout with the proposed layout using descriptive methods with the Activity Relationship Chart (ARC) method, which shows the importance of whether or not a department should be approached in order to create company work efficiency. Then a comparison is made between the mileage of the initial layout and the proposed layout.

The results showed that the production process flow was irregular because the distances were not suitable and far apart and the total displacement was 43,808.4 meters. By applying the Activity Relationship Chart (ARC) method, several parts of the factory experienced a change in position which resulted in a proposed layout with reduced mileage during the production process from 61.6 meters to 43.5 meters and the number of displacements reduced to 31,271.5 meters

PENGARUH DANA ALOKASI UMUM (DAU) DAN PERTUMBUHAN EKONOMI TERHADAP TINGKAT KEMANDIRIAN KEUANGAN DAERAH PROVINSI JAWA BARAT (Studi Kasus Pada Kota di Provinsi Jawa Barat Periode 2017-2020)

Rifda Fadhiilah — 2023-06-29

The objective of this study is to determine how the General Allocation Fund and Economic Growth affect the West Java Province's level of regional financial independence between 2017 and 2020. The nine cities in the West Java Province from 2017 to 2019 made up the study's population. Purposive sampling was used to gather the samples for the study, resulting in the selection of nine districts/cities. Secondary data is the kind of data that is used. Economic growth and general allocation funds are the independent variables that are considered. The degree of financial independence in a region is the dependent variable that is being employed. Panel data regression and descriptive statistics are the methods of data analysis that are employed. The study's findings indicate that: (1) Economic Growth has a partial impact on the level of regional financial independence; (2) General Allocation Funds has a partial impact on the level of regional financial independence; and (3) Both Economic Growth and General Allocation Funds have no concurrent effect on the level of regional financial independence.

PENGARUH TRANSPARANSI DAN AKUNTABILITAS PENGELOLAAN DANA DESA TERHADAP KINERJA PEMERINTAH DESA (STUDI PADA PEMERINTAH DESA KECAMATAN DAWUAN KABUPATEN SUBANG)

Siti Rohaeni — 2024-06-10

This study, which examines the village government of Dawuan District, Subang Regency, attempts to ascertain the impact of accountability and transparency in village fund management on the functioning of village governments. This study employed a quantitative methodology that included a descriptive and verification approach. This approach makes use of primary data by sending out surveys. Ten villages in the Dawuan subdistrict made up the study's sample, and 47 persons participated as respondents. Purposive sampling is used in the sampling procedure. Analysis using multiple linear regression is the analytical technique employed. The study's findings demonstrate that village government performance is positively and significantly impacted by partial accountability and openness in village budget management. The functioning of the village government is positively and significantly impacted by the openness and accountability of the village fund management process.

PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE, KINERJA KEUANGAN DAN UKURAN PERUSAHAAN TERHADAP SUSTAINABILITY REPORT DISCLOSURE (Studi Kasus Pada Perusahaan Sektor Pertambangan Yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2022)

Dian Novita Sari — 2024-07-01

This research aims to determine the Effect of Good Corporate Governance Mechanism and Financial Performance on Sustainability Disclosure (Case Study on Mining Sector Companies Listed on the Indonesia Stock Exchange in 2020-2022). In this study, the method used is a descriptive method with a descriptive approach with secondary data obtained from financial statements and sustainability reports. The selected population is Mining Sector Companies with a population of 62 companies. The sampling technique used is purposive sampling of 15 samples. The technique carried out in analyzing this data is panel data regression analysis. The results of this study show that the board of directors, audit committee, independent commissioners, profitability, liquidity and company size have a significant influence simultaneously on sustainability report disclosure. Partially, the board of directors, audit committee, profitability and company size have a significant effect on sustainability report disclosure, while independent commissioners, liquidity do not have a significant effect on sustainability report disclosure.