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This study aimed to analyze the influence of audit committee competence and audit firm-size on audit delay. This research was conducted using quantitative approaches and utilized data from 43 mining sector companies listed on the Indonesia Stock Exchange during 2017-2019. The result of the study concluded that audit committee competence and audit firm size partially have a negative effect on audit delay. Audit committee competence and audit firm size simultaneously negatively and significantly affect audit delay. Keywords: Audit Delay, Audit Committee Competence, Audit Firm Size.

The purpose of this research is to determine the factors that influence the return of shares in food and beverage firms listed on the IDX from 2016 to 2019. Purposive sampling is utilized by as many as 12 companies in the sample selection procedure. Multiple regression analysis and moderation regression analysis were used to analyze the data, with the spss application version 16 for Windows being used. This study revealed that Return on Assets (ROA) had a positive and significant effect on stock returns. In contrast, Net Profit Margin (NPM) and Current Ratio (CR) did not affect stock returns. The age of the company does not affect the effect of Return on Assets (ROA), Net Profit Margin (NPM), and Current Ratio (CR) on stock returns.

The purpose of this research is to determine the factors that influence the return of shares in food and beverage firms listed on the IDX from 2016 to 2019. Purposive sampling is utilized by as many as 12 companies in the sample selection procedure. Multiple regression analysis and moderation regression analysis were used to analyze the data, with the spss application version 16 for Windows being used. This study revealed that Return on Assets (ROA) had a positive and significant effect on stock returns. In contrast, Net Profit Margin (NPM) and Current Ratio (CR) did not affect stock returns. The age of the company does not affect the effect of Return on Assets (ROA), Net Profit Margin (NPM), and Current Ratio (CR) on stock returns.

Penelitian ini bertujuan untuk menentukan harga pokok produksi denganpendekatan metode full costing pada UD. Meubel Selutibar Jaya. Jenis penelitian yangdigunakan dalam penelitian ini adalah jenis penelitian deskriptif. Sumber data yangdigunakan ada dua yaitu data primer dan data sekunder. Dapat diketahui bahwa hasilperhitungan harga pokok produksi pada UD. Meubel Selutibar Jaya dengan menggunakanmetode perusahaan dan metode full costing terdapat selisih nilai yang berbeda. Hasilperhitungan harga pokok produksi dengan metode perusahaan sebesar Rp. 1.613.148sedangkan metode full costing sebesar Rp. 1.801.710. Dari kedua hasil perhitungan hargapokok produksi menunjukkan bahwa perhitungan metode full costing lebih tinggi daripadaperhitungan metode perusahaan. Terdapat selisih sebesar Rp. 188.562 antara metodeperusahaan dan full costing.

Penelitian ini bertujuan untuk mengetahui dan mengukur kinerja keuanganmenggunakan metode Economic Value Added (EVA) pada Bank Sultra periode tahun2016-2019, yang berguna untuk mengetahui besarnya nilai tambah ekonomiperusahaan. Adapun alat yang digunakan dalam penelitian ini adalah analisis deskriptifkuantitatif dan menggunakan data skunder sebagai sumber data. Hasil penelitian inimenunjukan bahwa kinerja keuangan Bank Sultra periode tahun 2016-2019 diukurmenggunakan metode Economic Value Added (EVA) memiliki kinerja yang baik. Halini sesuai dengan hasil pengukuran nilai EVA yang bernilai positif atau lebih besar darinol sehingga terjadi nilai tambah ekonomis bagi Bank Sultra karena laba yangdihasilkan dapat memenuhi harapan pada penyandang dana.

Penelitian ini bertujuan untuk menguji dan mengetahui pengaruh Simpanan danPinjaman Anggota terhadap Sisa Hasil Usaha Koperasi pada Koperasi Serba UsahaBina Sejahtera. Metode pengumpulan data dalam penelitian menggunakandokumentasi. Data yang digunakan adalah data sekunder berupa catatan simpanananggota, pinjaman anggota, dan Sisa Hasil Usaha. Metode penelitian yang digunakanadalah metode analisis deskriptif dan analisis regresi linear berganda dengan bantuanaplikasi software IBM SPSS Statistic Versi 25. Hasil penelitian ini menunjukkan bahwa(1) simpanan anggota secara parsial berpengaruh signifikan dan positif terhadap SisaHasil Usaha Koperasi, (2) pinjaman anggota secara parsial berpengaruh signifikan danpositif terhadap Sisa Hasil Usaha, (3) serta simpanan dan pinjaman anggota secarasimultan berpengaruh signifikan terhadap Sisa Hasil Usaha Koperasi. Kesimpulandalam penelitian ini yaitu semakin meningkat jumlah simpanan anggota dan pinjamananggota akan meningkatkan jumlah Sisa Hasil Usaha Koperasi.

Penelitian ini bertujuan untuk mengetahui penerapan prinsip transparansi dan akuntabilitas dalam pengelolaan dana BOS selama masa pandemi Covid-19 di SMP Negeri 1 Kendari. Metode penelitian yang digunakan dalam penelitian ini adalah metode deskriptif analisis dengan pendekatan kualitatif. Pengumpulan data menggunakan teknik wawancara dan studi dokumentasi. Hasil penelitian menunjukkan penerapan prinsip transparansi dan akuntabilitas dalam pengelolaan dana BOS telah berjalan dengan baik selama masa pandemi Covid-19. Penerapan prinsip akuntabilitas dapat dilihat dari penyusunan dan pengelolaan program RKAS yang sudah sesuai dengan petunjuk teknis, pelaksanaan dan pelaporan dana BOS selama masa pandemi Covid-19 telah berjalan dengan baik. Penerapan prinsip transparansi dapat dilihat dari keterbukaan penyusunan anggaran sekolah melalui rapat dengan partisipasi pihak sekolah, guru, wali murid dan perwakilan OSIS serta penyediaan laporan pada sistem yang dapat diakses masyarakat.

Penelitian ini bertujuan untuk mengetahui penggunaan biaya kualitas yangdikeluarkan oleh perusahaan dalam upaya mengurangi produk cacat pada PT. Fajar UtamaIntermedia. Penelitian ini menggunakan data kualitatif dan kuantitatif dan alat analisisyang digunakan adalah analisis deskriptif. Hasil penelitian menunjukkan penggunaanbiaya kualitas yang dikeluarkan oleh perusahaan rata-rata perbulannya ialah sebesar Rp17.410.0 atau hanya 0,84% dari total penjualan sebesar Rp 2.080.000.000/bulan.Dimana pendapatan Rp 2.080.000.000 ini didapatkan dari rata-rata penjualan koransebanyak 20.000 eksemplar/hari dengan harga penjualan satu eksemplar sebesar Rp4.000,-. Adapun biaya kualitas yang dikeluarkan PT. Fajar Utama Intermedia ialah biayaperawatan preventif yang terdiri dari pelumasan seluruh bagian dinamo motor mesin cetakdan inspeksi, biaya penggunaan bahan supplies yang terdiri dari pelumasan mesin danbahan bakar generator serta biaya sisa bahan baku yang terdiri dari pemborosan kertas dantinta. Berdasarkan penelitian tersebut, perusahaan perlu menyusun laporan biaya kualitaskemudian mengambil tindakan dengan meningkatkan biaya pencegahan dan biayapenilaian dengan mengalokasikan sejumlah biaya pada kedua hal tersebut sehingga akanmenurunkan jumlah produk cacat dan membuat biaya kegagalan menjadi semakin rendah.Kata Kunci : Biaya Kualitas, Produk cacat

This research aims to evaluate the suitability of internal control of cash receipts at the PDAM Tirta Anoa in the city of kendari. Data collection methods in this research are interviews and documentation. This research uses descriptive analysis that explains the evaluation of the internal control system.The results of the research show that strenght of the internal control system of cash receipts at the PDAM Tirta Anoa in the city of kendari is the existence of password authorization in the operation of SIPDAM and training for employees. However, it also has a weakness in the internal control system of cash receipts to the city where the city of kendari, such as document storage has not been handled properly, and when electricity is off all transactions are stopped as well. In general, the internal control system of cash receipts at the PDAM Tirta Anoa in the city of kendari is good enough, although it has several weakness.The conclusion of this research is.internal control system also has adequate cash enough receipts and operating effectively viewed from the insur-suppotring elements in the internal control of cash receipts

The purpose of this study is to determine the calculation of the cost of production and selling price setting process at PT. Istiqamah Prima Sejahtera. Calculating the cost of production for the full costing method and setting the selling price using a cost plus pricing. This type of research is quantitative research. Based on the characteristics of the issues raised by the researchers, the study is classified as a quantitative descriptive research. The data used in this study are primary data obtained directly from the company such as data from interviews with the company and the data contains information on the production costs of companies during the month of September 2016. As for the secondary data obtained from books, journals, internet or other media which supported this research. From the analysis of the data, the results showed that the company's calculation of the cost of production is lower than the production cost price calculation using a full costing method. Cost of production is calculated using a method that is equal Rp85.472 company and according to the full costing method that is equal to Rp85.962. This is because in the calculation of factory overhead cost companies do not take into account some costs into the cost of production as the cost of maintenance and maintenance of production equipment, and the cost of depreciation on a shredded fish product. In addition, setting the selling price of the company only to estimate the selling price calculations per kg of shredded fish with a mark-up rate of 40%, amounting to Rp120,000 to set the selling price on the packaging of 100 grams, 250 grams and 500 grams. While using the cost plus pricing method with a mark up of 40% lower than the selling price according to the company in the amount of USD 12 683. (100 grams), Rp 30,488 (250 grams), and USD 60 798 (500 grams). So, setting the selling price should be done precisely because the price is too high will make the product less competitive, while the sale price is too low will lead to losses for the company.

This study aims to find out and analyze the Effect of Education and Training, Work Experience and Work Discipline on Financial Management Performance at Halu Oleo University. Respondents in this study were all employees who served as financial managers at Halu Oleo University. The total respondents were 106 people. Data analysis used in this study is multiple linear regression analysis techniques that are processed through SPSS version 23.0 for Windows software.The results of this study indicate that education and training have t (t-sig) of 0,000 which means that education and training have a positive and significant effect on the performance of financial managers, work experience has t (t-sig) of 0.118 which means that work experience has no effect and is not significant on performance financial managers, work discipline has t (t-sig) of 0.031 which means that work discipline has a positive and significant effect on the performance of financial managers. The conclusions in this study are education and training, work experience and work discipline simultaneously have a significant effect on the performance of financial managers. Education and training have a significant effect on the performance of financial managers, work experience has no effect and is not significant on the performance of financial managers and work discipline has a significant effect on the performance of financial managers in