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All Journal The Winners JURNAL AKUNIDA Jurnal Teknik COLLASE (Creative of Learning Students Elementary Education) Jurnal Akuntansi dan Keuangan Indonesia
Didi Didi, Didi
Fakultas Ilmu Komputer
Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Education Electrical & Electronics Engineering Industrial & Manufacturing Engineering Mechanical Engineering Social Sciences Other

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Analisis dan Perancangan Sistem Informasi Akuntansi Penjualan dan Persediaan Hendarti, Henny; Anton, Anton; Didi, Didi; Cakra, Mochtar
Journal the Winners: Economics, Business, Management, and Information System Journal Vol 9, No 1 (2008): The Winners Vol. 9 No. 1 2008
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/tw.v9i1.733

Abstract

Article purpose was to make computerized system useable for running the company operational and the activity always needs information. The data collecting method were done by literature study, field study, and documentation study. Analysis and design method consisted of four phase, which were investigation system, analysis system, design system, and implementation system. The result from observation was the company needs transaction recording system that computerized so every selling or buying transaction of foreign currency can directly update the inventory. The conclusion is that the up-to-date selling and inventory information can help manager in making decision.
PENGARUH KEADILAN DISTRIBUTIF DAN KEADILAN PROSEDURAL TERHADAP KECENDERUNGAN PEGAWAI UNTUK BERBUAT CURANG (FRAUD) DENGAN KETAATAN ATURAN AKUNTANSI SEBAGAI VARIABEL MEDIASI Didi, Didi
JURNAL AKUNIDA Vol. 2 No. 2 (2016): December
Publisher : Universitas Djuanda Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (430.271 KB) | DOI: 10.30997/jakd.v2i2.1400

Abstract

Tujuan penelitian ini adalah untuk menguji pengaruh keadilan distributif dan keadilan prosedural terhadap kecenderungan kecurangan dengan ketaatan aturan akuntansi sebagai variabel mediasi. Variabel independen dan dependen dikembangkan berdasarkan teori fraud triangle Donald Cressey (1953), sementara ketaatan sebagai variabel mediasi dikembangkan dari teori psikologi sosial Taylor (2006). Populasi dalam penelitian ini adalah seluruh Pegawai Negeri Sipil di lingkungan Pemerintahan Daerah Kota Bogor. Penentuan sampel penelitian ini menggunakan metode quota sampling dengan kriteria pegawai yang bertanggung jawab terhadap pengelolaan keuangan pada 34 SKPD yang ada di  Kota Bogor. Data dalam penelitian ini diperoleh dengan cara menyebarkan kuesioner kepada 143 responden di 34 SKPD. Dari 143 kuesioner yang didistribusikan kepada responden, kuesioner yang kembali dan terisi sempurna sebanyak 131, dengan demikian response rate dalam penelitian ini sebesar 91,61%. Sedangkan untuk pengujian hipotesis dan instrumen penelitian menggunakan pendekatan component based SEM (Structural Equation Modeling) dengan menggunakan software SmartPLS 3.0.  Hasil penelitian ini membuktikan bahwa: keadilan distributif maupun keadilan prosedural tidak berpengaruh langsung terhadap kecenderungan kecurangan, melainkan berpengaruh tidak langsung setelah dimediasi oleh ketaatan aturan akuntansi.Kata Kunci: Remunerasi;  Ketaatan; dan Kecurangan.
Analisis Pengaruh Katalis pada Reaksi Esterifikasi Minyak Sawit Mentah Didi, Didi; Febrianto, Febrianto; Tasroni, Tasroni
Jurnal Teknik: Media Pengembangan Ilmu dan Aplikasi Teknik Vol 2 No 2 (2003): Jurnal Teknik - Media Pengembangan Ilmu dan Aplikasi Teknik
Publisher : Fakultas Teknik - Universitas Jenderal Achmad Yani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26874/jt.vol2no2.222

Abstract

Minyak Sawit Mentah (CPO) dapat dimanfaatkan sebagai bahan baku oleokimia, dimana komponen dasar oleokimia terdiri dari: asam lemak, ester, alkohol, komponen nitrogen dan gliserol. Pemanfaatan oleokimia ini antara lain untuk industri lilin, produksi kosmetika, sabun, bahan pembantu dalam pengolahan karet sebagai platisizer. Selama ini pemanfaatan CPO hanya sebagai bahan baku minyak goreng dan margarin. Seiring dengan perkembangan zaman dan teknologi, kebutuhan akan minyak kelapa sawit mentah (CPO) semakin besar untuk industri pangan dan non pangan. Pemanfaatan CPO ini belum optimal, oleh sebab itu alangkah baiknya apabila CPO ini diproses kembali untuk meningkatkan nilai jual diantaranya diolah sebagai ester, melalui proses esterifikasi. Untuk mempercepat proses esterifikasi minyak sawit mentah, salah satu hal yang dilakukan adalah dengan penambahan katalis. Katalis yang digunakan pada penelitian ini adalah katalis homogen [asam (H2SO4) dan basa (NaOH)], dengan % berat masing masing adalah 0,5%; 2%; dan 3%. Dari hasil analisa dengan menggunakan metoda asetin perolehan % gliserol yang tertinggi pada proses batch dan katalis homogen adalah pada kondisi penambahan katalis asam (H2SO4) dengan 3% berat, waktu reaksi 60 menit, temperatur reaksi 63oC, dan putaran pengaduk 240 rpm yaitu sebesar 91,05%.
MENINGKATKAN HASIL BELAJAR IPA SISWA KELAS V MELALUI MODEL KOOPERATIF TYFE NHT (NUMBERED HEAD TOGETHER) DI SDN BOJONGSALAM Didi, Didi
COLLASE (Creative of Learning Students Elementary Education) Vol 4, No 3 (2021)
Publisher : IKIP Siliwangi

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Abstract

This research is based on the low learning outcomes of V students at SDN Bojongsalam. Seeing these problems, it is necessary to improve efforts. The purpose of this study is to describe how the activities of teachers and students, improving learning outcomes and student responses to the cooperative model of NHT time. This study uses a classroom action research method (PTK) which is carried out in two cycles with research procedures that include: planning, implementing piercings, observing, and reflecting. The instruments used in this study included test questions, interviews/field observations, and teacher and student performance instruments. Based on the results of data analysis, it can be concluded that the NHT-type cooperative model can improve student learning outcomes. There was an increase in two cycles in the first cycle of 70% and the second cycle of 82.45%.
MENATA KEMBALI KEDUDUKAN DAN FUNGSI “KONSEP SUCI AUDIT” DALAM HUBUNGANNYA DENGAN KINERJA AUDITOR DAN KUALITAS HASIL AUDIT (STUDI PADA INTERNAL AUDITOR INSPEKTORAT KABUPATEN / KOTA DI JAWA BARAT) Didi, Didi; Widyastuti, Tri; Choirul, Anwar
JURNAL AKUNIDA Vol. 7 No. 2 (2021): December
Publisher : Universitas Djuanda Bogor

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Abstract

This study aims to examine how the “ holy concept of auditing” which consists of independence as a “state of affairs” and objectivity as a “state of mind” can improve auditor performance and audit quality. To explain these two things, this study proposes a mediation model that identifies how objectivity mediates between independence and auditor performance, how objectivity mediates between independence and audit quality, and how simultaneously objectivity and auditor performance mediate between independence and audit quality. The research method used is a survey method, namely: a research method that collects data by distributing questionnaires to samples that are used as respondents. The sampling technique was proportionate stratified random sampling, so that from 461 auditors who became the population of 27 Regency/City Inspectorates in West Java, 210 respondents would be sampled. The analysis tool uses Covariance Based Structural Equation Modeling (CBSEM) with the help of SmartPLS software version 3.0. The results of the study prove that: objectivity perfectly mediates between independence and auditor performance, objectivity perfectly mediates between independence and audit quality, and simultaneously objectivity and auditor performance perfectly mediates between independence and audit quality. Keywords: holy concept of auditing; audit performance, and audit quality;
FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP KECENDERUNGAN KECURANGAN (FRAUD): PERSEPSI PEGAWAI PEMERINTAHAN DAERAH KOTA BOGOR Didi, Didi; Kusuma, Indra Cahya
Jurnal Akuntansi dan Keuangan Indonesia Vol. 15, No. 1
Publisher : UI Scholars Hub

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Abstract

This study aims to examine the effect of distributive justice, procedural justice, internal control, enforcement of regulations, organizational commitment and organizational culture on the fraudulent tendencies. Variables are developed based on Donald Cressey’s fraud triangle theory (1953). The population in this study is the government agencies in the city of Bogor. Research sample is determined using a quota sampling method with the criteria of employees responsible for the financial management of each agency. The data in this research is obtained by distributing questionnaires to 143 respondents on 34 government agencies in the city of Bogor. The results prove that the internal control and enforcement of regulations influence fraudulent tendencies. Meanwhile, distributive justice, procedural justice, organizational commitment and organizational culture have no significant effect on fraudulent tendencies.
Co-Authors Anton Anton Choirul, Anwar Febrianto Febrianto, Febrianto Henny Hendarti Indra Cahya Kusuma Mochtar Cakra, Mochtar Tasroni, Tasroni Tri Widyastuti