scholarly journals FAKTOR-FAKTOR YANG MEMPENGARUHI PRODUKSI SAWI DI DESA MAHARATU KECAMATAN MARPOYAN DAMAI KOTA PEKANBARU

2016 ◽  
Vol 12 (2) ◽  
pp. 170
Author(s):  
Shorea Khaswarina ◽  
Suardi Tarumun ◽  
Etik Purnami
Keyword(s):  
Human Resources ◽  
Sampling Method ◽  
Vegetable Production ◽  
Production Facility ◽  
Allocation Efficiency ◽  
Purposive Sampling ◽  
Agriculture Sector ◽  
Production Factors ◽  
Efficient Condition

The most people in Indonesia depend of the live at agriculture sector. The vegetables are one of agriculture comodity can to give big contribute to economy if attemted optimally. The efforts of improvement the vegetable production influenced by factors  are  environment  (climate,  soil,  etc),  production  facility  (seed,  fertilizer, pesticide), capital and human resources. The research aim are to analyze influence  of production  factors  to  vegetable  produce  and  analyze  of  allocation  efficiency  of production  factors  using  to  mustard  farm.  This  research  was  conducted  in  the Maharatu Village Marpoyan Damai Subdistrict using the purposive sampling method with 40 mustard farmers. The results showed that production of mustard influenced by the seed, manure, urea, NPK, pesticide and labor with belief level 99 %. Score of MPP for  all  production  variable  showed  that  must  add  volume  of  production  factors  to increase mustard production.  NPM/px value for seed and urea manure is big than 1 that  mean the  farmers  can  be  add  volume  of  production  factors.  For  NPK  manure, pesticide and labor must not be increasing because value of NPM/px is small than 1 to reach efficient condition economically and get optimally benefit.

scholarly journals PENGARUH PENGUNGKAPAN HUMAN RESOURCES ACCOUNTING DAN TAX PLANNING TERHADAP NILAI PERUSAHAAN DENGAN KUALITAS AUDIT SEBAGAI VARIABEL MODERATING

2020 ◽  
Vol 16 (1) ◽  
pp. 57-69
Author(s):  
Mulyadi ◽  
Sihar Tambun
Keyword(s):  
Human Resources ◽  
Sampling Method ◽  
Tax Planning ◽  
Effective Tax Rate ◽  
Tax Rate ◽  
Purposive Sampling

Penelitian ini bertujuan untuk menguji pengaruh pengungkapan HRA dan tax planning terhadap nilai perusahaan dengan kualitas audit sebagai variabel moderating. Penelitian ini  memproksikan nilai perusahaan dengan Price Earning Ratio (PER), tax planning diproksikan dengan Effective Tax Rate (ETR), pengungkapan Human Resources Accounting (HRA) diproksikan dengan indeks pengungkapan HRA, dan kualitas audit diproksikan dengan jumlah auditor.             Penelitian ini menggunakan data sekunder yang menggunakan pengumpulan data dokumentasi dan studi pustaka pada situs Bursa Efek Indonesia (www.idx.co.id) berupa laporan keuangan tahunan. Populasi yang digunakan dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode tahun 2014-2018 dengan teknik pengambilan sampel menggunakan purposive sampling method.             Hasil Penelitian ini adalah pengungkapan human resources accounnting (HRA), tax planning dan kualitas audit berpengaruh signifikan terhadap nilai perusahaan, moderasi kualitas audit tidak mampu memperkuat pengaruh pangungkapan HRA terhadap nilai perusahaan. Moderasi kualitas audit mampu memperkuat pengaruh tax planning terhadap nilai perusahaan. Kata Kunci : pengungkapan HRA, tax planning, nilai perusahaan, kualitas audit.

scholarly journals PERAN SUMBER DAYA MANUSIA, STANDAR AKUNTANSI PEMERINTAHAN, PEMANFAATAN TEKNOLOGI INFORMASI, PENGENDALIAN INTERN DAN KOMITMEN ORGANISASI DALAM MENINGKATKAN KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH KOTA SERANG

2020 ◽  
Vol 5 (2) ◽  
pp. 152-165
Author(s):  
Abdul Rohman ◽  
Agus Ismaya Hasanudin ◽  
Tri Lestari
Keyword(s):  
Information Technology ◽  
Organizational Commitment ◽  
Human Resources ◽  
Internal Control ◽  
Sampling Method ◽  
Purposive Sampling

The purpose of this research is to get the evidence about effect of human resources, government acconting standards, information technology untilization, internal control, and organizational commitment on the quality of local govermment finance. The population in this study is the Regional Device Organization (OPD) Kota Serang with samples secretary, heads of division and staff doing financial activities. Sample were selected by purposive sampling method. Data obtained by distributing questionnare directly to 128 responden and 82 quesionnare that can be processed. Analysis of data using multiple linear regressioner with SPSS (Statistics Product and Service Solution) 25

scholarly journals Analisis Faktor-Faktor yang Memengaruhi Efektivitas Penerapan Anggaran Berbasis Kinerja (Studi Kasus pada Satuan Kerja di Wilayah Kerja KPPN Jakarta II)

2016 ◽  
Vol 1 (3) ◽  
pp. 85-104
Author(s):  
Diapinar Reza Rizaldi
Keyword(s):  
Linear Regression ◽  
Human Resources ◽  
Multiple Linear Regression ◽  
Performance Assessment ◽  
Sampling Method ◽  
Technical Skills ◽  
Legal Aspects ◽  
Purposive Sampling ◽  
Organizational Ability ◽  
Positive Effect

This research investigates the effect of factors in Shah Model, namely capability, authority and acceptance level, against the effectiveness of the implementation of performance-based budgeting for the Spending Unit (Satker) under the working area of the Treasury Office (KPPN) Jakarta II. These three factors consist of nine variables, namely performance assessment ability, human resources ability, technical skills ability, legal aspects authority, job procedural authority, organizational authority, political acceptance, administrative acceptance and motivational acceptance. This study uses multiple linear regression to analyze the data, with purposive sampling method. The result of hypothesis testing shows that the variables of human resources ability, legal aspects authority, organizational ability and political acceptance have a positive effect on the effectiveness of implementation of performance-based budgeting on Spending Units under the working area of KPPN Jakarta II. Abstrak                      Penelitian ini bertujuan untuk mengetahui pengaruh dari faktor-faktor dalam konsep Shah Model, yaitu faktor kemampuan, otoritas, dan dukungan terhadap efektivitas penerapan anggaran berbasis kinerja pada satuan kerja lingkup KPPN Jakarta II. Ketiga faktor tersebut dijabarkan menjadi sembilan variabel yang meliputi kemampuan penilaian kinerja, kemampuan sumber daya manusia, kemampuan teknis, otoritas hukum, otoritas prosedural, otoritas organisasi, dukungan politis, dukungan administratif dan dukungan motivasi. Metode analisis yang digunakan dalam penelitian ini adalah regresi linier berganda dengan pengambilan sampel menggunakan metode purposive sampling. Hasil dari pengujian hipotesis tersebut menunjukkan bahwa variabel kemampuan sumber daya manusia, otoritas hukum, otoritas organisasi dan dukungan politis berpengaruh positif terhadap efektivitas penerapan anggaran berbasis kinerja pada satuan kerja di wilayah kerja KPPN Jakarta II.

scholarly journals DETERMINAN AKUNTABILITAS PENGELOLAAN KEUANGAN DAERAH PADA ORGANISASI PERANGKAT DAERAH PEMERINTAH PROVINSI PAPUA

2018 ◽  
Vol 3 (1) ◽  
Author(s):  
Asrida Asrida ◽  
Meinarni Asnawi ◽  
Syaikhul Falah
Keyword(s):  
Information Technology ◽  
Data Collection ◽  
Human Resources ◽  
Financial Management ◽  
Sampling Method ◽  
External Pressure ◽  
Financial Report ◽  
Purposive Sampling ◽  
The Impact

The purpose of this research is to examine and analyze the impact of the human resources quality, utilization of information technology, external pressure and presentation of financial report over the accountability of regional financial management the Papua province government. Sample taken from 47 regional working unit organisation (OPD), 2 person from each, total 94 respondents. Sampling method used is purposive sampling. The data collection was done with the direct survey while hypotheses tested empirically use path analisys. The results of this study explained that human resources quality, utilization of information technology, and external pressure directly influence to presentation of OPD’s financial report. Keywords: human resources quality, the use of information technology, external pressure, the presentation of the financial report, accountability

scholarly journals STRATEGI PENINGKATAN PENGELOLAAN BARANG MILIK DAERAH PADA PEMERINTAH KABUPATEN KEPULAUAN ANAMBAS

2019 ◽  
Vol 9 (2) ◽  
Author(s):  
Khoirul Syahputra ◽  
Yusman Syaukat ◽  
Abdul Kohar Irwanto
Keyword(s):  
Human Resources ◽  
Sampling Method ◽  
Rating Scale ◽  
Good Governance ◽  
Secondary Data ◽  
Primary Data ◽  
Purposive Sampling ◽  
The Reformation ◽  
Assets Management

ABSTRACTReformation agenda is in various fields. One of the reformation agenda is in implementing the good governance. Regulation of the home affairs minister No. 19 Year 2016 is the regulation to rule local government wealth becoming adequated, informative, transparent and accountable. The purpose of this study are evaluating, knowing and describing the regional management assets. This study also formulating priority strategies to improve regional assets management of the Anambas government. The data consists of primary and secondary data. Primary data was obtained from direct observation, interview and questioners with purposive sampling method. While the secondary data was obtained from literature and related documents. This study use rating scale analysis, SWOT and QSPM analysis. This study has shown the weaknesses of the human resources competeny in assets management was caused by lackig in guidance, supervision and controlling which influenced the assets managements performance. The priority strategy was improving the quality of human resources in managing and reporting the local goverment assets.Key words :  Strategy, improvement  management of BMDABSTRAKReformasi diberbagai bidang di pemerintahan salah satunya adalah manisfestasi pelaksanaan prinsip tata kelola pemerintahan yang baik (good governance), Permendagri No. 19 Tahun 2016 tentang pengelolaan BMD adalah wujudnya aturan yang mengatur suatu sistem pengelolaan kekayaan daerah yang memadai, informatif, transparan dan akuntabel. Tujuan penelitian ini untuk mengevaluasi, mengetahui dan mendeskripsikan proses pengelolaan BMD dan merumuskan strategi yang perlu diprioritaskan dalam meningkatkan pengelolaan BMD pada Pemerintah Kabupaten Kepulauan Anambas. Data penelitian ini terdiri dari data primer dan data sekunder, data primer diperoleh dengan cara observasi langsung, wawancara dan penyebaran kuesioner kepada responden yang dipilih secara sengaja (purposive sampling). Sedangkan untuk mendapatkan data sekunder berasal dari studi pustaka dan kajian terhadap dokumen terkait. Metode analisis yang digunakan untuk menjawab tujuan penelitian adalah : analisis rating scale, analisis SWOT dan metode QSPM.  Hasil penelitian menunjukkan bahwa lemahnya komptensi SDM pengelola BMD tidak terlepas dari kurang optimalnya pembinaan, pengawasan dan pengedalian pada pengurus BMD dan ini juga berdampak pada kinerja aparatur pengelola BMD. Strategi prioritas yang tepat untuk diimplementasikan yaitu peningkatan kualitas SDM pengurus BMD dalam mengelola dan menyusun laporan BMD.Kata kunci: Strategi, Peningkatan Pengelolaan BMD.

scholarly journals PENGARUH KUALITAS PELAYANAN PRAMUWISATA LOKAL TERHADAP KEPUASAN WISATAWAN MANCANEGARA DI CANDI PRAMBANAN

Jurnal IPTA ◽  
2020 ◽  
Vol 8 (2) ◽  
pp. 203
Author(s):  
Ahmad Irfan Setiawan ◽  
I Made Sendra ◽  
I Putu Sudana
Keyword(s):  
Service Quality ◽  
Human Resources ◽  
Multiple Regression ◽  
Sampling Method ◽  
It Use ◽  
Hindu Temple ◽  
Purposive Sampling ◽  
Foreign Tourist ◽  
Quality Dimension

Prambanan is the biggest Hindu temple in Indonesia, this temple already recognized by UNESCO as one of word heritage. One of the human resources supporting the attraction of the Prambanan Temple is local guide. The purpose of this research is to know influence of service quality local guide towards satisfaction for foreign tourist. This location of this research at Candi Prambanan with 190 respondent, for sample it use purposive sampling method. The data collect by kuisioner which spread to the guest after finish tour with the local guide. Analysis that used in this research is multiple regression with instrument by SPSS 17.0. The results from this research is: 1) Service Quality dimension tangible is influence towards the Satisfaction with point of Sig. 0.037 2) Service Quality dimension empathy not have influence towards the satisfaction with point of Sig. 0.226 3) Service Quality dimension responsiveness individually not have influence towards the Satisfaction with point Sig. 0.290 4) Service Quality dimension reliability have influence towards satisfaction with point Sig 0.02 5)  Service Quality dimension assurance have influence towards satisfaction with point of Sig 0.000 6) Service Quality with all dimension (tangible, empathy, responsiveness, reliability, assurance) have influence towards satisfaction.

scholarly journals STRATEGI PENINGKATAN PENGELOLAAN BARANG MILIK DAERAH PADA PEMERINTAH KABUPATEN KEPULAUAN ANAMBAS

2018 ◽  
Vol 10 (1) ◽  
Author(s):  
Khoirul Syahputra ◽  
Yusman Syaukat ◽  
Abdul Kohar Irwanto
Keyword(s):  
Human Resources ◽  
Sampling Method ◽  
Rating Scale ◽  
Good Governance ◽  
Secondary Data ◽  
Primary Data ◽  
Purposive Sampling ◽  
The Reformation ◽  
Assets Management

ABSTRACTReformation agenda is in various fields. One of the reformation agenda is in implementing the good governance. Regulation of the home affairs minister No. 19 Year 2016 is the regulation to rule local government wealth becoming adequated, informative, transparent and accountable. The purpose of this study are evaluating, knowing and describing the regional management assets. This study also formulating priority strategies to improve regional assets management of the Anambas government. The data consists of primary and secondary data. Primary data was obtained from direct observation, interview and questioners with purposive sampling method. While the secondary data was obtained from literature and related documents. This study use rating scale analysis, SWOT and QSPM analysis. This study has shown the weaknesses of the human resources competeny in assets management was caused by lackig in guidance, supervision and controlling which influenced the assets managements performance. The priority strategy was improving the quality of human resources in managing and reporting the local goverment assets.Key words :  Strategy, improvement  management of BMDABSTRAKReformasi diberbagai bidang di pemerintahan salah satunya adalah manisfestasi pelaksanaan prinsip tata kelola pemerintahan yang baik (good governance), Permendagri No. 19 Tahun 2016 tentang pengelolaan BMD adalah wujudnya aturan yang mengatur suatu sistem pengelolaan kekayaan daerah yang memadai, informatif, transparan dan akuntabel. Tujuan penelitian ini untuk mengevaluasi, mengetahui dan mendeskripsikan proses pengelolaan BMD dan merumuskan strategi yang perlu diprioritaskan dalam meningkatkan pengelolaan BMD pada Pemerintah Kabupaten Kepulauan Anambas. Data penelitian ini terdiri dari data primer dan data sekunder, data primer diperoleh dengan cara observasi langsung, wawancara dan penyebaran kuesioner kepada responden yang dipilih secara sengaja (purposive sampling). Sedangkan untuk mendapatkan data sekunder berasal dari studi pustaka dan kajian terhadap dokumen terkait. Metode analisis yang digunakan untuk menjawab tujuan penelitian adalah : analisis rating scale, analisis SWOT dan metode QSPM.  Hasil penelitian menunjukkan bahwa lemahnya komptensi SDM pengelola BMD tidak terlepas dari kurang optimalnya pembinaan, pengawasan dan pengedalian pada pengurus BMD dan ini juga berdampak pada kinerja aparatur pengelola BMD. Strategi prioritas yang tepat untuk diimplementasikan yaitu peningkatan kualitas SDM pengurus BMD dalam mengelola dan menyusun laporan BMD.Kata kunci: Strategi, Peningkatan Pengelolaan BMD.

scholarly journals COMPETITIVENESS-MAPPING OF RESTAURANTS BASED ON ITS PRODUCT AS A REFERENCE OF CULINARY TOURISM OBJECTS

2017 ◽  
Vol 16 (1) ◽  
Author(s):  
Kristian Suhartadi Widi Nugraha ◽  
Ika Barokah Suryaningsih
Keyword(s):  
Human Resources ◽  
Multidimensional Scaling ◽  
Sampling Method ◽  
Taste Quality ◽  
Consumer Perceptions ◽  
Product Attributes ◽  
Purposive Sampling ◽  
Analysis Technique ◽  
Similarities And Differences

This research is conducted to analyze the map positioning product attributes of Lestari restaurant and the competitors in Jember Regency. The basis used to determine the position of the restaurants is consumers’ perceptions regarding to the similarity of determinant attributes consisting of price, convenience, human resources services, taste quality, menu variants, location of each restaurant. The analysis technique is Multidimensional Scaling (MDS). This research was conducted by taking respondents as many as 60 respondents with purposive sampling method. The results of the restaurant positioning map (Lestari, Terapung, Legian, Wong Solo, Bu Lanny) are based on consumer perceptions and the similarity of respondents' attitudes in giving the assessment. Based on the analysis, there are differences in the position of each restaurant based on consumer perceptions and it shows that Lestari restaurant is direct competitor from Terapung restaurants, Wong Solo and Bu Lanny which do not have a strong or clear positioning, because they do not have many similarities and differences with other restaurants in the minds of consumers. Lestari and Legian restaurants are direct competitors because they have clear and unique differentiation. Therefore, Lestari restaurant in Jember Regency has a strong competitiveness in the market that comes from product attributes, namely the quality of taste and menu variants. The results of the consistency and similarity tests of respondents' attitudes also showed that the respondents did not have the same attitude in assessing the similarity of restaurants in Jember Regency.

scholarly journals PENGARUH TEAMWORK DAN DISIPLIN KERJA TERHADAP KINERJA SDM DENGAN PERCEIVED ORGANIZATIONAL SUPPORT SEBAGAI VARIABEL MODERATING

2019 ◽  
Vol 12 (3) ◽  
pp. 180
Author(s):  
Deny Ariyanto ◽  
Paulus Wardoyo ◽  
Endang Rusdianti
Keyword(s):  
Human Resources ◽  
Organizational Support ◽  
Perceived Organizational Support ◽  
Sampling Method ◽  
Sampling Technique ◽  
Partial Least Square ◽  
Least Square ◽  
Primary Data ◽  
Probability Sampling ◽  
Purposive Sampling

<p>Tujuan penelitian ini yaitu untuk menguji pengaruh <em>teamwork</em> terhadap kinerja Sumber Daya Manusia (SDM), untuk menguji pengaruh disiplin kerja terhadap kinerja SDM, untuk menguji <em>perceived organizational support</em> dalam memoderasi pengaruh <em>teamwork</em> terhadap kinerja SDM, serta untuk menguji <em>perceived organizational support</em> dalam memoderasi pengaruh disiplin kerja terhadap kinerja SDM. Sumber data yang digunakan dalam penelitian ini adalah data primer. Teknik pengambilan sampel yang digunakan dalam penelitian ini adalah <em>non probability sampling</em> dengan metode <em>purposive sampling</em> terhadap 46 pegawai/SDM pada Kantor Pelayanan Kekayaan Negara dan Lelang (KPKNL) Semarang. Metode analisis yang digunakan adalah <em>Partial Least Square</em> (PLS) yaitu SEM yang berbasis <em>variance</em>. Hasil penelitian menunjukkan bahwa <em>teamwork</em> berpengaruh positif dan signifikan terhadap kinerja SDM. Begitu pula dengan disiplin kerja yang berpengaruh positif dan signifikan terhadap kinerja SDM. Sementara itu, <em>perceived organizational support</em> tidak terbukti sebagai variabel moderating antara <em>teamwork</em> terhadap kinerja SDM maupun disiplin kerja terhadap kinerja SDM.</p><p><em>The purpose of this study is to examine the effect of teamwork on the performance of Human Resources (HR), to examine the effect of work discipline on HR performance, to test perceived organizational support in moderating the effect of teamwork on HR performance, and to test perceived organizational support in moderating the influence of discipline work on HR performance. Source of data used in this study are primary data. The sampling technique used in this study was non-probability sampling with a purposive sampling method for 46 employees/HR at the Office of State Assets and Auction Services (KPKNL) Semarang. The analytical method used is Partial Least Square (PLS), which is SEM based on variance.The results showed that teamwork had a positive and significant effect on HR performance. Similarly, work discipline has a positive and significant effect on HR performance. Meanwhile, perceived organizational support is not proven as a moderating variable between teamwork on HR performance and work discipline on HR performance.</em></p>

ENGARUH PEMAHAMAN AKUNTANSI DAN KETENTUAN PERPAJAKAN SERTA TRANSPARANSI DALAM PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI USAHAWAN PADA UKM DI YOGYAKARTA

MODUS ◽  
2016 ◽  
Vol 27 (1) ◽  
pp. 41 ◽  
Author(s):  
Sumianto Sumianto ◽  
Ch Heni Kurniawan
Keyword(s):  
Tax Policy ◽  
Sampling Method ◽  
Tax Compliance ◽  
Likert Scale ◽  
Multiple Regressions ◽  
Purposive Sampling ◽  
Analysis Tools ◽  
Survey Approach

This study aims to determine the efect of understanding of accounting and tax provisions and the tax transparency on tax compliance. This research was conducted on individual taxpayers SMEs in Yogyakarta. This study used a survey approach as collecting data method. The sample in this study was taken using purposive sampling method. Subjects in this study are individual taxpayers, particularly SMEs in Yogyakarta. Multiple regressions with Likert scale measurement were used as the analysis tools. One hundred respondents individual taxpayers entrepreneurs, especially SMEs in Yogyakarta were used as the respondents and the fnding of this study is that the understanding of the accounting and tax provisions comprehension positive efect on tax compliance. Researchers also found that transparency does not afect the taxpayer compliance.Key Words : Accounting Comprehension , Tax Policy, Transparency, Compliance

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