scholarly journals The determinant of Budget Absorption in Jember University

2020 ◽  
Vol 9 (3) ◽  
pp. 78-85
Author(s):  
Noordiana Fourqoni Ardianne ◽  
Agung Budi Sulistiyo ◽  
Ahmad Roziq
Keyword(s):  
Human Resources ◽  
Secondary Data ◽  
Financial Statements ◽  
Primary Data ◽  
Goods And Services ◽  
Work Units ◽  
Planning Staff ◽  
The University ◽  
Budget Execution ◽  
Positive Effect

This study aims to determine the determinants of budget absorption at Jember University. Determinants of budget absorption include planning, budget execution, human resources, procurement of goods and services and coordination with other sectors or agencies. This study uses the positivism paradigm with a quantitative approach to test hypotheses, so the data analysis in this study uses hypothesis testing. The study was conducted at the University of Jember. Sources of data in this study are primary data sources and secondary data. Primary data in this study were obtained from questionnaires disebearkan to BPP Work Units, Planning Staff, and Finance Staff at the Head Office of Jember University. While the secondary data in this study is in the form of Jember University Financial Statements. The research sample was obtained using purposive sampling with a total of 63 people. The results showed that coordination with other sectors or agencies was an aspect that had a positive effect on budget absorption at Jember University.

scholarly journals FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH KOTA SEMARANG

KINERJA ◽  
2016 ◽  
Vol 20 (2) ◽  
pp. 179
Author(s):  
Lilis Setyowati ◽  
Wikan Isthika ◽  
Ririh Dian Pratiwi
Keyword(s):  
Human Resources ◽  
Internal Audit ◽  
Financial Statements ◽  
Financial Statement ◽  
Primary Data ◽  
Significant Positive Effect ◽  
Role Of It ◽  
Positive Effect

AbstractThe purpose of this study is analyze the factors influence the quality of financial statement .This study uses primary data obtained from questionnaires to accounting of SKPD Semarang. The method used in this research is multiple regression analysis. The results of this study indicate that (1) the variable role of information technology did not significantly affect the quality of financial statements, (2) the competence of human resources significant positive effect on the quality of financial statements, (3) the role of internal audit significant positive effect on the quality of financial statements.Keywords: role of IT, competence of human resources, role of internal audit, and quality of financial statement

scholarly journals PENGARUH KUALITAS MANAJER PAJAK TERHADAP PENGHINDARAN PAJAK DENGAN ETIKA MACHIAVELLIAN SEBAGAI PEMEDIASI

2017 ◽  
Vol 22 (3) ◽  
Author(s):  
Estralita Trisnawati ◽  
Roy Sembel ◽  
Juniati Gunawan ◽  
Waluyo Waluyo
Keyword(s):  
Manufacturing Industry ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Secondary Data ◽  
Financial Statements ◽  
Primary Data ◽  
Analysis Model ◽  
Positive Effect ◽  
Path Analysis Model

This study aims to examine the effect of tax managers' quality on tax avoidanceof manufacturing industry firms listed on the Indonesia Stock Exchange withmachiavellian ethics as intervening. Using path analysis model with WarpPLS 5.0. This study examined the primary data for tax manager qualities and machiavellian ethics obtained from 103 tax managers working in manufacturing industry firms at IDX and secondary data from financial statements for tax avoidance. There are 10 tax avoidance indicators used as a proxy. This study gives results that the quality of tax managers have a significant positive effect on Machiavellian ethics. However, machiavellian ethics can not mediate the influence of tax manager quality on tax avoidance.

scholarly journals ANALYSIS EFFECT OF CONFLICT ROLE, SOCIAL SUPPORT TO ORGANIZATIONAL COMMITMENT AND IMPACT ON INTENTION TO QUIT

2019 ◽  
Vol 17 (1) ◽  
pp. 42
Author(s):  
M. Fajar Chilman Najib
Keyword(s):  
Human Resources ◽  
Role Conflict ◽  
Organizational Support ◽  
Negative Impact ◽  
Secondary Data ◽  
Intention To Quit ◽  
Primary Data ◽  
Significant Negative Impact ◽  
Negative Effect ◽  
Positive Effect

Human resources (HR) is the only important organizational asset that can drive other resources. Human resources can affect the efficiency and effectiveness of the organization (Simamora, 2006). Secondary data in this research are: Data obtained from the management of PT. Bank Syariah Mandiri in the form of data turnover. Population in this research is employees of PT. Bank Syariah Mandiri Semarang, Jl. Pandanaran no. 90 a total of 137 employees. The method of collecting primary data is done by using documentation technique. Role conflict has a significant effect on the intention to quit. It is concluded that the greater the role conflict increases the intention to quit. The result of hypothesis 2 testing showing the role conflict has a positive effect on intention to quit is accepted, where high conflict can increase the intention to exit.Organizational support has a significant positive effect on commitment. It is concluded that the greater the support the organization increases its commitment. Organizational support has a significant negative impact on intention to quit. It is concluded that greater organizational support decreases the intention to quit. Commitment has a significant negative effect on intention to quit. It is concluded that the stronger the commitment can decrease the intention to quit.

scholarly journals Analisis Pengadaan Jasa Influencer pada Satuan Kerja Pemerintah: Studi Kritis

2021 ◽  
Vol 2 (1) ◽  
pp. 57-81
Author(s):  
Jamila Lestyowati ◽  
Mandar Trisno Hadisaputra
Keyword(s):  
Secondary Data ◽  
Primary Data ◽  
Business Practices ◽  
Private Companies ◽  
Secondary Sources ◽  
Goods And Services ◽  
Consulting Services ◽  
Literature Searches ◽  
Government Work ◽  
Work Units

Abstract Researches on the procurement of goods and services were carried out in any aspects, such as management, economics, law, finance and others. Many researches on procurement were conducted on various types of goods and services. However, it was a few researches discussed influencer procurement. Influencers are individuals with ability and skills to influence other parties due to their existing competencies. Many private companies hire influencers to promote their products or services. If it is seen from government side, there are many influencers used to disseminate policies. Influencers hiring requires procurement of goods and services. This study aims to evaluate influencer procurement in government work units. The research method was juridical empirical using primary and secondary data. Primary data came from interviews which were conducted with informants regarding the theme of influencer procurement to obtain field conditions. Secondary data came from legal materials in the form of statutory regulations and literature searches, and they were research results, news, and other secondary sources. The results showed that influencers were hired because of their wider reach with a large number of followers. The procurement of influencers was included in the category of procurement of goods which was specific to goods / other services / consulting services which were exempted, they were in the procurement of goods and services whose implementation was in established business practices. Abstrak Penelitian mengenai pengadaan barang dan jasa dilakukan pada banyak aspek, misalnya manajemen, ekonomi, hukum, keuangan dan sebagainya. Penelitian tentang pengadaan juga banyak dilakukan pada beragam jenis barang dan jasa. Namun sangat sedikit yang membahas pengadaan influencer. Influencer merupakan individu dengan kemampuan dan keterampilan untuk memengaruhi pihak lain disebabkan kompetensi yang ada padanya. Selama ini influencer banyak dimanfaatkan oleh perusahaan swasta untuk memasarkan produk atau jasanya.  Dari sisi pemerintah sendiri, mulai banyak penggunaan influencer untuk menyebarluaskan kebijakan. Penggunaan influencer memerlukan kegiatan pengadaan barang dan jasa. Penelitian bertujuan untuk mengevaluasi pengadaan influencer pada satuan kerja pemerintah. Metode penelitian adalah yuridis empiris menggunakan data primer dan sekunder. Data primer berasal dari wawancara yang dilakukan kepada informan terkait tema pengadaan influencer untuk mendapatkan kondisi lapangan. Data sekunder berasal dari bahan hukum berupa peraturan perundang-undangan dan penelusuran kepustakaan yaitu hasil penelitian, berita maupun sumber sekunder lainnya. Hasil penelitian menunjukkan bahwa influencer digunakan karena jangkauannya yang lebih luas dengan jumlah pengikut yang banyak. Pengadaan influencer masuk pada kategori pengadaan barang bersifat khusus terhadap barang/jasa lainnya/ jasa konsultansi yang dikecualikan yaitu pada pengadaan barang dan jasa yang pelaksanaannya berada pada praktik bisnis yang mapan.

scholarly journals Pengaruh Komitmen, Kualitas Sumber Daya Manusia, Gaya Kepemimpinan Terhadap Kemampuan Penyusunan Anggaran pada Pemerintah Kota Manado

2014 ◽  
Vol 5 (2) ◽  
Author(s):  
Peggy Rumenser
Keyword(s):  
Local Government ◽  
Human Resources ◽  
Leadership Style ◽  
Secondary Data ◽  
City Government ◽  
Primary Data ◽  
Validity And Reliability ◽  
Government Leadership ◽  
Work Units

The implementation of the local government can not be separated from the budget. In Regulation No. 13 of 2006, the draft budget work units contained in a document called the Draft Budget Unit (Rask). Rask standard includes expenditure analysis, a benchmark of the performance of standard costs as the principal instrument in the budget performance. The budget is important because it is used in the allocation of funds for the implementation of local government activities. In budgeting involvement of various work units (SKPD) in Manado City Government is indispensable. This is to improve the effectiveness and efficiency of governance and public service. This study aims to analyze Effect of Commitment, Quality of Human Resources, Leadership Style, to the ability of Local Government Budgeting in Manado. Sources of data in this study are primary data and secondary data in the form of a questionnaire. The population in this study is the employee on education (Department and Agency) Manado, and in this study the sampling method used was judgment sampling, the sample in this study is the Secretary, Head of Division (third tier). Data used in this study is mainly qualitative data were quantified by using multiple regression analysis. To test the quality of the data with validity and reliability. Besides testing the classical assumption of normality, multicollinearity and heteroscedasticity. The research proves that in partial Commitment, Quality of Human Resources does not affect the ability of Budgeting in Local Government Leadership Style Manado while variable positive effect on the ability of Local Government Budgeting in Manado.

scholarly journals Akuntansi Pesantren Sesuai SAK ETAP dan PSAK 45 dalam Penyusunan Laporan Keuangan Pesantren

2020 ◽  
Vol 3 (1) ◽  
pp. 31
Author(s):  
Dwi Sulistiani
Keyword(s):  
Focus Group ◽  
Human Resources ◽  
Group Discussion ◽  
Secondary Data ◽  
Boarding School ◽  
Financial Statements ◽  
Boarding Schools ◽  
Primary Data ◽  
Financial Reports ◽  
Single Entry

This study aims to determine the process of preparing financial statements in terms of recognition, measurement, recording, disclosure, and presentation. This descriptive qualitative study uses primary data with the method of observation, interviews, and Focus Group Discussion, while the secondary data uses the method of literature and documentation. The results show that the Islamic boarding school had not prepared its financial statements in accordance with SAK ETAP, in terms of recognition, measurement, recording, and disclosure. This boarding school uses a single entry system in preparing financial statements and did not present its financial reports in accordance with PSAK 45. Sabilirrosyad just make one report that is cash flow. That is due to the lack of human resources who understand related to accounting. BI and IAI can prepare the socialization and workshop for Islamic boarding schools in order to make the accounting manual book for Islamic boarding schools effectively.

scholarly journals The Effect of Budget Planning, Budget Implementation, Procurement of Goods and Services, Competence of Human Resources and Budget Politics on Budget Absorption (Empirical Study on Opd Pelalawan District)

2021 ◽  
Vol 6 (1) ◽  
pp. 1
Author(s):  
Sofia Gusmartina ◽  
Nur Azlina ◽  
Julita Julita
Keyword(s):  
Data Collection ◽  
Empirical Study ◽  
Human Resources ◽  
Sampling Technique ◽  
Total Sample ◽  
Primary Data ◽  
Budget Planning ◽  
Goods And Services ◽  
Data Source ◽  
Budget Execution

<p align="center"><strong>Abstract</strong></p><p><em>This study aims to prove and test the factors that influence budget absorption. The factors tested in this study are budget planning, budget execution, procurement of goods and services, human resource competence and budget politics. The data source used in this research is primary data and data collection is done directly using a questionnaire which is measured using a Likert scale. The population of this study were employees of all offices and regional apparatus organizations in Pelalawan Regency, totaling 27 OPDs. The total sample of this study was 108 respondents with the sampling technique, namely purposive sampling, who were in accordance with the position of the head of the department, the financial technical executive officer and the expenditure treasurer.</em><strong></strong></p>

Estimasi Pengaruh Faktor Internal Bank dan Stabilitas Makroekonomi terhadap Profitabilitas dengan Mediasi Rasio Pembiayaan Bermasalah di PT Bank Muamalat Indonesia

2020 ◽  
Vol 3 (2) ◽  
pp. 93-108
Author(s):  
Annisa Siti Fathonah ◽  
Dadang Hermawan
Keyword(s):  
Secondary Data ◽  
Financial Statements ◽  
Significant Positive Effect ◽  
Return On Assets ◽  
Internal Factors ◽  
Macroeconomic Factors ◽  
Operating Income ◽  
Significant Negative Effect ◽  
Negative Effect ◽  
Positive Effect

This study aims to determine and analyze how much influence the bank's internal factors such as Equity, Operational Costs per Operating Income (BOPO), Financing Deposit to Ratio (FDR), Non Performing Financing (NPF) as a mediator and external or macroeconomic factors namely inflation and Gross Domestic Product (GDP) on profitability represented by Return on Assets (ROA) at Bank Muamalat Indonesia for the period 2008-2018. The data used in this research are secondary data obtained from the publication of quarterly financial statements from 2008 to quarter 2 of 2018. The method that used in this research is path analysis with SPSS 20.0 as the analytical tool. The results of the study partially test the hypothesis (t-test), in substructure I shows that the capital variable has a significant negative effect on NPF, BOPO and inflation has a significant positive effect on NPF, FDR and GDP do not significantly influence NPF at Bank Muamalat Indonesia. In substructure II partially, Capital, BOPO, significant negative effect on ROA, FDR and NPF has a significant positive effect on ROA, Inflation and GDP does not significantly influence ROA while simultaneously significantly influencing ROA. Based on the sobel test, capital has a significant effect on ROA through NPF, BOPO has a significant effect on ROA through NPF, FDR has a significant effect on ROA through NPF, Inflation has a significant effect on ROA through NPF, while GDP has no significant effect on ROA through NPF.

Effects of Financial Innovations on Profitability for Deposit Taking Microfinancing Institutions in Kenya

2018 ◽  
Vol 9 (6) ◽  
pp. 529-536
Author(s):  
Martin Khoya Odipo ◽  
Keyword(s):  
Financial Institutions ◽  
Positive Relationship ◽  
Financial Institution ◽  
Secondary Data ◽  
Financial Statements ◽  
Descriptive Statistics ◽  
Primary Data ◽  
Microfinance Institutions ◽  
Financial Innovations ◽  
Strong Positive Relationship

Recent studies have documented that innovations improve profitability of firms. This article documents that deposit taking micro financial institutions that have adopted financial innovations have increased their profitability. The study covered five years between 2009-2013. Both primary and secondary data were used in the study. Primary data was obtained through administration of drop and pick questionnaires to selected employees of the institutions. Secondary data was obtained from financial statements and management reports of these deposit taking microfinance institutions. Data was analyzed using descriptive statistics, return on asset and multi-liner regression model to determine the effect of each financial innovation applied on profitability on the micro-financial institution. The results showed that most deposit taking microfinance institutions adopted these financial innovations in their current operations. There was strong positive relationship between individual innovations and profitability. In line with profitability ROA also showed improvement each year after the adoption of these financial innovations.

MENGGAPAI TENAGA TERAMPIL MENGELOLA DANA DESA DI SMK PGRI 2 CIBINONG BOGOR

2020 ◽  
Vol 5 (2) ◽  
pp. 219-228
Author(s):  
Edy Sudaryanto
Keyword(s):  
Data Analysis ◽  
Human Resources ◽  
Secondary Data ◽  
Primary Data ◽  
Data Display ◽  
Vocational High School ◽  
Government Accounting ◽  
Fund Accounting ◽  
Standard Handbook ◽  
Data Analysis Methods

This study aims to identify and analyze opportunities, challenges, constraints and efforts of vocational high school or Sekolah Menengah Kejuruan (SMK) to create graduates especially accounting programs that are able to manage village funds. The object of the study are accounting program students of SMK PGRI 2 Cibinong. Data used in this study are primary data and secondary data. Data is collected using interviews, observation, and documentation. Data analysis methods use data reduction, data display and conclusion drawing/verification. The results of this study show that the SMK PGRI 2 Cibinong Bogor aware of the opportunities for SMK graduates of the accounting program to fill the scarcity of skilled human resources to manage village funds. But teachers have less experience in the practice of village fund accounting so that they do not have confidence in  teaching. Other constraints are less discussion of government accounting in the accounting syllabus and the absence of a standard handbook/module for teachers to teach accounting subjects.

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