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Hasil Pencarian

Ditemukan 162840 dokumen yang sesuai dengan query
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Irma Juwita Ayuning Tias
"ABSTRAK
Pelaksanaan kontrol kualitas peralatan yang merupakan komponen jaminan kualitas (QA) termasuk audit eksternal independen sangat esensial dalam menjamin ketelitian radioterapi. Prosedur sebuah program QA tergantung pada keadaan masing-masing pelaksana radioterapi. Penelitian dilakukan menggunakan on site audit dengan detektor matriks dan film gafchromic untuk beberapa simulasi penyinaran meliputi fantom homogen dan inhomogen serta variasi lapangan dan wedge. Dari 39 titik pada central axis yang diuji menggunakan detektor matriks, 37 titik dikategorikan Pass dengan Optimal Level (σ < 3.3%) dan 2 titik Pass dengan Action Level (σ= 3.3%- 5%). Sedangkan hasil uji dengan detektor film gafchromic, 24 titik dikategorikan Pass dengan Optimal Level dan 11 titik Pass dengan Action Level sedangkan 4 titik Fail. Hasil audit keseluruhan didapatkan dengan memasukkan nilai deviasi maksimum hasil pengukuran 80% lapangan dengan detektor matriks. Dari 39 bidang yang diuji, 28 dikategorikan Pass dengan Optimal Level dan 6 bidang Pass dengan Action Level. 5 Bidang Fail dengan nilai deviasi mencapai 6.11%; 5,26%;7.51%; 5.16%; dan 5.26%. Nilai deviasi tersebut tidak memenuhi batas yang direkomendasikan. Laporan audit disusun berdasarkan kasus yang diuji. Dari 16 kasus, menurut hasil pengukuran detektor matriks 3 kasus dinyatakan Fail. Dari 16 kasus, menurut hasil pengukuran detektor film gafchromic, 4 kasus dinyatakan Fail.

ABSTRACT
External dosimetry audit of radiotherapy equipment as a part of Quality Assurance (QA) is recognized as best practice to help avoiding and identifying dosimetric errors as well as to ensure accurate dosimetry of radiotherapy facilities. Procedures on QA Program might differ between radiotherapy facilities and units. This experiment was carried out as an on site audit using matrix detector and gafchromic film on several irradiation simulations including homogenous and inhomogenous phantom, field variations, and wedge factors. Dose in 39 central axis points were measured by using matrix detector; 37 points were categorized as Pass with Optimal Level (σ < 3.3%) and 2 points were categorized as Pass with Action Level (σ= 3.3%- 5%). Measurement result of gafchromic film shown that 24 points were categorized Pass with Optimal Level, 11 points Pass with Action Level, and 4 points were Fail. The whole audit results were determined also by maximum deviation of 80% field measured using matrix detector. From 39 planes measured, 28 planes were categorized Pass with Optimal Level and 6 planes were Pass with Action Level. 5 planes were categorized Fail because its maximum deviation reached 6.11%; 5.26%; 7.51%, 5.16%, and 5.26%, exceeding the recommended limit. Audit reports were determined by case. From 16 cases that had been audited using matrix detector, 3 cases were considered Fail. From 16 cases that had been audited using gafchromic film, 4 cases were considered Fail.inhomogenous phantom field variations and wedge factors Dose in 39 central axis points were measured by using matrix detector 37 points were categorized as Pass with Optimal Level 3 3 and 2 points were categorized as Pass with Action Level 3 3 5 Measurement result of gafchromic film shown that 24 points were categorized Pass with Optimal Level 11 points Pass with Action Level and 4 points were Fail The whole audit results were determined also by maximum deviation of 80 field measured using matrix detector From 39 planes measured 28 planes were categorized Pass with Optimal Level and 6 planes were Pass with Action Level 5 planes were categorized Fail because its maximum deviation reached 6 11 5 26 7 51 5 16 and 5 26 exceeding the recommended limit Audit reports were determined by case From 16 cases that had been audited using matrix detector 3 cases were considered Fail From 16 cases that had been audited using gafchromic film 4 cases were considered Fail."
2016
T45205
UI - Tesis Membership  Universitas Indonesia Library
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Nur Aini Utami
"Penelitian ini bertujuan untuk menganalisis apakah probity audit diperlukan dalam mengawal proses pengadaan barang/jasa pada Kementerian Pekerjaan Umum dan Perumahan Rakyat (PUPR) dan apakah probity audit yang dilaksanakan telah berjalan secara optimal. Penelitian dilakukan dengan metode kualitatif. Dilakukan analisis terhadap sepuluh paket yang telah dilakukan probity audit selama tahun 2011-2014 dan sepuluh paket yang tidak dilakukan probity audit dalam periode yang sama. Dilakukan juga analisis terhadap pelaksanaan probity audit yang telah dilaksanakan oleh Kementerian PUPR. Hasil dari penelitian ini adalah probity audit diperlukan dan probity audit terbukti dapat memberikan keyakinan yang memadai atas ketaatan pada ketentuan dan mampu mencegah pelanggaran peraturan. Probity audit yang dilaksanakan oleh Kementerian PUPR belum berjalan optimal karena pelaksanaannya belum sesuai dengan Perka BPKP Nomor: PER-362/K/D4/2012

The aim of this research is to analyze whether probity audit urgently needed within procurement process at Ministry of Public Works and Housing and investigate the implementation towards its effectiveness. By using qualitative method, analysis was carried out as based on ten probity audit work during the 2011 and 2014 as well as ten packages without probity audit which were taken in the same period. This research also analyze the implementation of the probity audit which has been conducted at that period. The results indicates that probity audit is urgently needed by Ministry of Public Works and Public Housing as quality assurance to prevent fraud and minimalize risks on procurement process. Secondly, the result concludes that the probity audit were not well executed as mandated by Perka BPKP Number: PER-362/K/D4/2012."
Depok: Fakultas Ekonomi dan Bisnis Universitas Indonesia, 2016
T-pdf
UI - Tesis Membership  Universitas Indonesia Library
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Yanis Naini
"ABSTRAK
Penelitian ini bertujuan untuk menganalisis pengaruh kompetensi, kecermatan
profesional, keahlian industri, dan kompleksitas terhadap kualitas audit investigasi
pada Inspektorat Jenderal Kementerian Agama. Penelitian ini merupakan
penelitian kuantitatif dengan menggunakan teknik analisis data sekunder dari
penanggung jawab pengelola data tersebut. Hasil penelitian melalui pengujian
secara kuantitatif dilakukan mulai tahun 2013 sampai dengan September 2015
menunjukkan bahwa kompetensi dan keahlian industri tidak berpengaruh terhadap
kualitas audit investigasi pada Inspektorat Jenderal Kementerian Agama.
Kecermatan profesional berpengaruh negatif terhadap kualitas audit investigasi
pada Inspektorat Jenderal Kementerian Agama. Sementara kompleksitas
berpengaruh positif terhadap kualitas audit investigasi pada Inspektorat Jenderal
Kementerian Agama

ABSTRACT
The purposes of this study is to analyze the influence of the competence, due
professional care, industry expertise and complexity of investigative audit quality
at Inspectorate General Religious Affairs Ministry. This research is a quantitative
research using the technique of secondary data analysis of a person in charge of
managing the data. Research results through quantitative testing that is conducted
from 2013 to September 2015 shows that the competence and industry expertise
do not affect the quality of the audit investigation on the Inspectorate General of
the Ministry of Religion Affairs. Due professional care negatively affects the
quality of the audit investigation on the Inspectorate General of the Ministry of
Religion Affairs. While complexity positively affects the quality of the audit
investigation on the Inspectorate General of the Ministry of Religion Affairs"
2015
T-Pdf
UI - Tesis Membership  Universitas Indonesia Library
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Dianis Nurmala Mayanda
"ABSTRAK
Penelitian ini bertujuan untuk menemukan bukti empiris mengenai pengaruh
status relatif komite audit terhadap resiko fraud perusahaan di Indonesia yang
diwakili oleh perusahaan-perusahaan dari industri manufaktur yang terdaftar di
Bursa Efek Indonesia selama periode tahun 2010-2012. Resiko fraud dinilai
dengan menggunakan model yang dikembangkan oleh Beneish (1999), yaitu
model M-Score. Sementara kualitas audit menggunakan model pengukuran
AQMS (Audit Quality Metric Score) yang telah dikembangkan oleh Herusetya
(2012). Hasil dari penelitian ini menunjukkan bahwa terdapat pengaruh negatif
antara status relatif komite audit terhadap resiko fraud perusahaan, dan kualitas
audit memperkuat hubungan antara status relatif komite audit terhadap resiko
fraud perusahaan.
ABSTRACT
This study aims to find the empirical evidence of the effect of Audit Committee’s
relative status toward the risk of firm fraud in Indonesia represented by the
manufacture industry firms which were listed on Indonesian Stock Exchange
(IDX) at 2010-2012 period. The M-Score model developed by Beneish (1999)
were applied to rate the risk of fraud. Meanwhile the AQMS (Audit Quality
Metric Score) model developed by Herusetya (2012) were applied to calculate the
audit quality. The result of the study shows there were negative impact of the
audit committee’s relative status toward risk of firm fraud and the quality of audit
strengthen the correlation of the audit committee’s relative status toward risk of
firm fraud."
Fakultas Ekonomi dan Bisnis Universitas Indonesia, 2014
S60630
UI - Skripsi Membership  Universitas Indonesia Library
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Intan Christiana Sari
"Penelitian ini bertujuan untuk mengetahui pengaruh dari efektivitas dewan komisaris dan komite audit, kepemilikan keluarga dan kualitas audit terhadap biaya ekuitas perusahan. Penelitian ini menggunakan sampel 68 perusahaan manufaktur (340 observasi) yang terdaftar di BEI periode 2008-2012. Hasil penelitian ini memberikan bukti bahwa efektivitas dewan komisaris dan komite audit berpengaruh signifikan negatif terhadap biaya ekuitas. Kepemilikan keluarga yang diukur dengan hak kendali keluarga berpengaruh signifikan positif terhadap biaya ekuitas. Sementara itu kualitas audit yang diukur dengan KAP big four dan non big four tidak berpengaruh signifikan terhadap biaya ekuitas.

This research aims to examine the effect of the effectiveness of board commissioners and audit committee, family ownership and audit quality on cost of equity. The sample of this research are 68 manufacture firms (340 observations) listed in Indonesia Stock Exchanges period 2008-2012. This study gives evidence that the effectiveness of the Board Commissioners and Audit Committee have a negative significant effect on cost of equity. Family ownership measured by family control rights have a positive significant effect on cost of equity. Meanwhile, audit quality measured by KAP big four and non big four have no significant effect on cost of equity."
Depok: Fakultas Ekonomi dan Bisnis Universitas Indonesia, 2014
S55818
UI - Skripsi Membership  Universitas Indonesia Library
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Karina Amanda Kurniawan
"Laporan ini menjelaskan tanggung jawab Alex Yeung sebagai mitra pertunangan klien, Fancy Furniture Management, yang memiliki masalah going concern untuk periode audit. Laporan tersebut membahas Kode Etik untuk Akuntan Profesional (APES 110), kemudian konsep going concern. Diskusi kemudian berfokus pada tugas Alex, implikasi tanggung jawab hukum yang potensial, dan tindakan alternatif. Disimpulkan bahwa basis going concern Fancy tidak tepat, oleh karena itu Alex tidak boleh secara bebas membagi permasalahan going concern ke pihak lain namun harus mengungkapkan hal tersebut dalam laporan audit berupa adverse opinion.

This report explains Alex Yeung’s responsibilities as an engagement partner of a client, Fancy Furniture Management, that has going concern issues for the current period being audited. The report discusses Code of Ethics for Professional Accountants (APES 110) then the concept of going concern. The discussion then focuses on Alex’s duties, potential legal liability implications, and alternative actions. It is concluded that Fancy’s going concern basis is not appropriate, therefore Alex should not freely share the going concern matter to other parties but should disclose the matter in the audit report in the form of adverse opinion.
"
Depok: Fakultas Ekonomi dan Bisnis Universitas Indonesia, 2017
MK-pdf
UI - Makalah dan Kertas Kerja  Universitas Indonesia Library
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"Agency problem impties the need of an independent profession(external auditor) to assure agent(management) act on behalf of principle....."
Artikel Jurnal  Universitas Indonesia Library
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Felicia M.K. Sentosa
Depok: Fakultas Ekonomi dan Bisnis Universitas Indonesia, 1986
S-Pdf
UI - Skripsi Membership  Universitas Indonesia Library
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Wirapuspa Kartikasari
"Laporan magang ini membahas mengenai prosedur audit yang dilakukan oleh KAP Kartikasari terhadap Program Kemitraan dan Bina Lingkungan WIR Persero untuk periode yang berakhir pada tanggal 31 Desember 2014. Fokus pembahasan terletak pada kebijakan akuntansi atas penyaluran pinjaman Program Kemitraan dan alokasi dana Bina Lingkungan, beban operasi lain WIR Persero, prosedur audit, temuan audit yang dilakukan oleh KAP Kartikasari, beserta dengan analisisnya. Berdasarkan hasil proses audit, kebijakan akuntansi atas Program Kemitraan dan Bina Lingkungan dan beban operasi lain WIR Persero telah sesuai dengan Pernyataan Akuntansi PKBL yang berlaku. Prosedur audit yang dijalankan tim audit KAP Kartikasari juga telah sesuai dengan teori dan standar yang berlaku.

The report is aimed to explain the KAP Kartikasari?s audit process towards Program Kemitraan and Bina Lingkungan WIR Persero for the period ended December 31, 2014. The focus of the report lies on accounting policies for lending loan Program Kemitraan and allocation fund of Bina Lingkungan, operating expense of WIR Persero, audit findings, audit procedures performed by KAP Kartikasari, followed by the analysis. Based on the result of the audit process, accounting policy for Program Kemitraan and Bina Lingkungan and operating expense of WIR Persero have complied with the Pedoman Akuntansi PKBL which prevail. In addition, the audit procedures, which are applied by the public accountant firm, have complied with the theory and the standards which prevail."
Depok: Fakultas Ekonomi dan Bisnis Universitas Indonesia, 2015
TA-Pdf
UI - Tugas Akhir  Universitas Indonesia Library
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