Persaingan bisnis yang begitu kompetitif saat ini menuntut setiap perusahaan untuk mampu bersaing, agar perusahaan bisa bertahan hidup, berkembang dan mencapai tujuan yang diinginkan yaitu memperoleh laba yang optimal. Oleh karena itu peranan akuntansi manajemen dalam masalah pengendalian kualitas atas produk yang dihasilkan menjadi perhatian utama. Pelaksanaan pengendalian kualitas tidak lepas dari biaya kualitas yang harus dikeluarkan oleh perusahaan, karena untuk menghasilkan kualitas yang tinggi dibutuhkan biaya kualitas yang  terdiri dari biaya pencegahan, biaya penilaian, biaya kegagalan baik internal maupun eksternal. Kegiatan pengendalian tersebut diharapkan dapat meningkatkan kualitas sehingga diperoleh output yang benar-benar baik, sehingga akan menekan atau mengurangi jumlah produk yang rusak, karena apabila dalam proses produksi banyak terjadi produk rusak, maka perusahaan akan mengalami kerugian yang diakibatkan oleh banyaknya biaya, tenaga waktu yang dikeluarkan. Dengan dikeluarkannya biaya kualitas diharapkan dapat menekan kerugian yang disebabkan oleh produk rusak. Metode penelitian yang digunakan dalam penelitian ini yaitu pendekatan kualitatif dengan alasan tidak menggunakan pengujian statistik  Ruang lingkup penelitian ini yaitu membahas pengendalian kualitas dan biaya kualitas   untuk produksi jenis square pile. Dari hasil penelitian  menunjukkan bahwa biaya kualitas yang telah dikeluarkan perusahaan sudah cukup efisien karena perbandingan total biaya kualitas terhadap penjualan masih dibawah standar yang ditetapkan yaitu 2,5 %  dimana pada tahun 2012 sebesar 1,39 %, tahun 2013 sebesar 1,58 % dan tahun 2014 sebesar 1,18 % dari penjualan.Dan tingkat kerusakan produk dari tiga tahun  tersebut menurun dan masih dibawah standar yang ditetapkan yaitu 1 %, dimana pada tahun 2012 sebesar 0,47 %, tahun 2013 sebesar 0,62 % dan tahun 2014 sebesar 0,45 %.
 
 
 

Culture has an important role in the company. One of the elements in corporate culture is values. Companies must ensure that the culture is acceptable and even practiced by employees. PR Sukun it self has problems related to employees' understanding of their cultural values. Internalization can be used as one of the company's strategies to ensure that cultural values ​​can be accepted and implemented. Of course, guidelines are needed as the basis for the implementation of internalization. Purpose of this study is to know the guidelines formulation process for the internalization of corporate cultural values. This research uses descriptive-qualitative. Data collected by triangulation method that are interviews, documentation, and observation. The results show that PR Sukun had espoused values “Sukun Kuat”, that are (contibutive, strong, original, and tados). Moreover, this research also got information about conditions and steps for internalizing the current PR Sukun values. The results are compared with the references obtained by the writer to make recommendation. The recommendations of this guideline contain the preparation of guide or internalization materials, the formation of agents of change and their duties, planning of internalization programs, and monitoring evaluations.

This study aims to determine the effect of organizational commitment, service quality, and employee performance on community satisfaction on employees of the Class IIA Padang Penitentiary. The method used in this research is quantitative research with a descriptive approach. The population in this study were employees of the Class IIA Penitentiary in Padang. The sample used was 144 people using a saturated sampling technique (census). The data analysis technique is multiple linear regression. The results showed that: (1) Organizational commitment has a positive and significant effect on community satisfaction. (2) Service quality has a positive and significant effect on community satisfaction. (3) Employee performance has a positive and significant effect on community satisfaction. (4) Organizational commitment, service quality, employee performance together have a positive and significant effect on community satisfaction in the Class IIA Padang Penitentiary.

Regional Water Company (It’s call PDAM) running the company well, especially the increase in the company's performance. PDAM performance as the Regional Owned Enterprises (enterprises) influenced by PDAM ability to pay debts of the company. It is known that the debts PDAM Semarang enough to affect the revenues and costs,  water treatment that requires no small cost that makes spending much of the income (profit) derived from the sale of water of PDAM Semarang city. Improvements continue dilalukan so that the performance of PDAM Semarang city increased through the classification level of success PDAM. The purpose of this study was to analyze the development of financial performance PDAM  of Semarang city  based Kepmendagri No. 47 of 1999 from the year 2011 up to 2012. Based on the assessment of performance has been analyzed, that the value obtained for the year 2011 and the year 2012 is 35 with a weighting of 27.25%.
Judging from the values obtained and the weight is known that the performance of financial performance PDAM Semarang is well in the year 2011 to the year 2012, but otherwise has not reached its maximum value and performance weight based Kepmendagri No. 47 of 1999 which is the value of 60.
 
 
 

Education, training and motivation greatly affect the performance of employees of an organization. The purpose of this study was to analyze the effect of education, training and motivation on the performance of the Fire and Rescue Service Sub-dept. of Sector 2, Palmerah District, West Jakarta. The research population was 80 people and the research sample, that is, all the population was used as the research sample (census). The analysis method uses correlation, determinant coefficient, multiple linear regression analysis, t test, F test (Anova) with SPSS software.
The results of the study were only education which had no significant effect, while training and motivation had a significant effect on employee performance, while simultaneously had a significant effect on the performance of the Fire Service Sub-dept. Linear Regression Analysis Y = 0.617 + 0.150 X1 + 0.222 X2 + 0.158 X3 and the determinant coefficient is 80.1%.

This research is to find out how the understanding of good governance in the DPRD of Fifty Cities Regency is in the context of Supervision of the formation of Regional Regulations. This study used a purposive sampling technique where the researcher selected 9 key informants from different fields and then this research was analyzed by quantitative descriptive. The results of the study show that good governance is basically a concept that refers to the process of achieving decisions and their implementation that can be accounted for together. The importance of understanding good governance is something that must be fulfilled by every member of the DPRD so that the optimization of the supervisory function can run effectively and efficiently. Unproductive in formulating regional regulations, it is necessary to have optimal monitoring and in-depth evaluation of the outputs of regional regulations which will be a reflection of the government in being responsible for the results of these regional regulations. For this reason, it is necessary to have the participation of all stakeholders, including the community.

Penelitian ini untuk menguji pengaruh Hubungan Kerja dan Beban Kerja Terhadap Kepuasan Kerja Pegawai pada Badan Pertanahan Nasional (BPN) Kota Cilegon. Metode yang digunakan adalah Metode Kuantitatif berjenis Deskriptif dan Asosiatif. Populasi sebanyak 90 pegawai dan sampel sebanyak 90 pegawai. Sampel yang digunakan teknik sampel jenuh (tidak sampai 100). Data dikumpulkan dengan menggunakan kuesioner dan wawancara. Untuk menguji model dan hipotesis, digunakan program SPSS Versi 22. Analisis yang digunakan adalah analisis linier berganda dengan menggunakan teknik analisis data yang telah memenuhi uji validitas, uji reliabilitas dan uji asumsi klasik. Berdasarkan hasil penelitian ini menunjukkan: Hubungan Kerja secara parsial berpengaruh positif dan signifikan terhadap Kepuasan Kerja Pegawai, hasil uji t menunjukan bahwa thitung 6,449 > 1,662 ttabel dengan tingkat signifikansinya sebesar 0,000 < 0,05. Beban Kerja secara parsial berpengaruh positif dan signifikan terhadap Kepuasan kerja Pegawai, hasil uji t menunjukan bahwa thitung 9,663 > 1,662 ttabel dengan tingkat signifikansinya sebesar 0,000 < 0,05. Hasil uji F menunjukan bawah Fhitung 112,897 > 3,10 Ftabel dengan tingkat signifikansinya sebesar 0,000 < 0,05 dapat disimpulkan bahwa variabel Hubungan Kerja dan Beban Kerja secara simultan berpengaruh positif dan signifikan terhadap Kepuasan Kerja.

Penelitian ini dilatar belakangi oleh fenonema Masalah Keagenan yang terjadi di dunia nyata. Dimana perusahaan memiliki pihak yang disebut Principal (pemilik perusahaan) dan Agent (Manajer perusahaan). Kedua pihak ini memiliki kepentingan yang berbeda. Kepentingan yang berbeda ini terkadang memicu agent untuk melakukan Earnings Management. Earnings Management adalah pilihan yang dibuat oleh manager terkait dengan kebijakan akuntansi, atau tindakan riil yang dapat mempengaruhi earnings  agar manajer yang bersangkutan dapat mencapai tujuan pelaporan earning tertentu. (Scott. 2011: 423). Riset ini bertujuan untuk mengetahui pengaruh struktur kepemilikan, ukuran kantor akuntan public, spesialisasi industry terhadap earnings management. Penelitian ini didasari oleh beberapa penelitian,  Pertama, penelitian Gerayli, Yanersari dan Ma’atoofi (2011) tentang dampak kualitas audit terhadap earning management. Hasil dari penelitian ini menyatakan bahwa ketika perusahaan di audit oleh kantor akuntan ternama maka kemungkinan diskresi akrual akan lebih kecil. Kedua, penelitian Bauhwede (2000) tentang dampak kualitas audit dan kepemilikan terhadap diskresi akrual manajemen. Dari penelitian ini ditemukan bahwa kualitas audit dan kepemilikan public berlaku sebagai konstrain pada income decreasing earning manajemen. Penelitian ketiga dilakukan pleh balsam. Krishnan dan yang (2003) tentang spesialisasi industry auditor terhadap kualitas earning. Dari penelitian ini ditemukan bahwa klien dari auditor yang memiliki spesialisasi industry memiliki DAC yang rendah dan ERC yang tinggi. Penelitian ini berbeda dengan penelitian terdahulu dalam hal  bahwa penelitian terdahulu hanya memfokuskan pada satu hal yang mempengaruhi earning manajemen sedangkan penelitian ini mencoba untuk mengelaborasi beberapa variable yang tidak tercantum dalam penelitian tersebut untuk mendapatkan jawaban yang lebih detail terkait dengan hal yang mempengaruhi earning manajemen. Data yang digunakan dalam penelitian ini adalah data sekunder dari Perusahaan yang go publik dan telah dipublikasikan dan hasil pemeringkatan penerapan Good Corporate Governance yang dilakukan oleh The  Indonesian  Institute  for Corporate Governance  (IICG). Metode yang digunakan dalam pengolahan data dalam penelitian ini adalah metode regresi. Hasil dari penelitian ini menemukan bahwa ternyata struktur kepemilikan yang terdiri dari kepemilikan institusional dan manajerial memiliki hubungan positif terhadap earnings manajemen sedangkan spesialisasi industry dan ukuran kantor akuntan public ternyata memiliki hubungan negative terhadap earnings manajemen
 
 

 
This study aims to determine simultaneously the influence of corporate culture on employee performance and motivation, knowing the partial effect of corporate culture and motivation on employee performance and determine the dominant variable affecting the performance of employees of PT. ADI DAYA.
This study uses a quantitative approach, the research is more emphasis on the objective measurement of the social phenomenon with a shot in the PT. ADI DAYA. Malang and the sample is determined by sampling a total of 61 employees. Variables in this research is Corporate Culture, Employee Motivation and Performance. The data analysis technique used is to use Regression Analysis, F test and t test.
Based on the calculation t test that has been done can be seen that the independent variables partially significant effect on the dependent variable. It is known from tcount independent variables that have a greater value than ttable. Regression coefficient of each independent variable is X1: 0.986; X2: 0.181 -1.749 constant. Corporate culture variables (X1) is a variable that dominant influence on employee performance with a beta value of 0.986. Meanwhile, the value of R2 is 0.927, which means that the independent variables affect significantly by 92.7% to the dependent variable, while the remaining 7.3% is influenced by other variables outside the research variables.
 
 

Customer satisfaction is very important to a company's services, because satisfied customers will come back, buy more, spread the experience to another friend, and is willing to pay more to do business with a trusted provider. Efforts to maintain customer satisfaction one of which is to monitor what they want from the services that are presented. This study aimed to measure the level of customer satisfaction in the business of outdoor education and training, in which customer satisfaction is measured on the dimensions of perceived service and expected service.
The population in this study is service users of the outdoor education and training at the Centre for Education and Training Managerial Behavior University of Wijaya Putra that training in January and June 2014, samples were taken by purposive random sampling technique amounts to 143 people. The variables of this study customer loyalty, service quality, perceived quality, perceived value, and customer expectation and customer complaints. Analysis of the data used is multiple linear regression analysis with hypothesis testing with the F test and t test.
The expected outcome of this research is the acquisition of the factors that affect customer satisfaction on service providers of outdoor education and training, in terms of quality of service indicators (tangibles, reliability, responsiveness, assurance and empathy). The results show that there is good agreement between the performance perceived by the user's expectations of the outdoor education and training services. These conditions can be considered satisfactory by management for the success of providing the best service to users of the service. Cartesian diagram determine the right strategy for the management to improve service quality are a top priority especially.