KINERJA GURU PASCA SERTIFIKASI

2017 ◽  
Vol 31 (2) ◽  
pp. 98-104
Author(s):  
Sudirman Sudirman ◽  
Agus Hakri Bokingo

Teachers play an important role in a learning process. Thus they are the main factor in determining a quality of human resource in which through the qualified human resource, Indonesia has a competitive capability. he government implements a program of teachers certification and expect to be able to improve their performance thus their main role in the sequence of learning can be achieved. The problem statement of this research is how teachers’ performance after certification is. This research aims to give information on how teachers’ performance after certification is towards an improvement of their performance quality. It applies qualitative approach while its data are both secondary and primary data. The data are obtained through literature study, observation, interview and focus group discussion. The research is conducted at all levels of formal education in District of Gorontalo in three months during the research period. Research finding shows that teachers’ performance after certification is good compared to the performance before certification. Regarding improvement of teachers’ performance quality, the government is expected to provide the teachers with information and technology mastery through continuous training or workshop activity.

2020 ◽  
Vol 8 (1) ◽  
Author(s):  
Vika Erinna AgustiningTyas ◽  
Irma Tyasari ◽  
Doni Wirshandono Yogivaria

This study aims to examine and explain the effect of good governance, government internal control systems and human resource competencies on the quality of local government financial statements (LKPD) in Malang City Organization (OPD). This quantitative study determined the sample by purposive sampling with the criteria of respondents in 28 OPD Malang in Sub. The Planning and Financial Section is 146 respondents. The type of data used is primary data. Data collection techniques from questionnaires and literature study. The results showed that good governance and the government's internal control system had a significant positive effect on the quality of local government financial reports (LKPD) in Malang City's Organization (OPD). Whereas human resource competency does not significantly influence the quality of the financial statements of the local government (LKPD) in Malang City Regional Organization. The implications of this study can measure what aspects are the priorities of the author in expressing the quality of financial statements in the Government of Malang City


2018 ◽  
Vol 5 (2) ◽  
pp. 60-67 ◽  
Author(s):  
Dwi Yulianto ◽  
Retno Nugroho Whidhiasih ◽  
Maimunah Maimunah

ABSTRACT   Banana fruit is a commodity that contributes a great value to both national and international fruit production achievement. The government through the National Standardization Agency establishes standards to maintain the quality of bananas. The purpose of this Project is to classify the stages of maturity of Ambon banana base on the color index using Naïve Bayes method in accordance with the regulations of SNI 7422:2009. Naive Bayes is used as a method in the classification process by comparing the probability values generated from the variable value of each model to determine the stage of Ambon banana maturity. The data used is the primary data image of 105 pieces of Ambon banana. By using 3 models which consists of different variables obtained the same greatest average accuracy by using the 2nd model which has 9 variable values (r, g, b, v, * a, * b, entropy, energy, and homogeneity) and the 3rd model has 7 variable values (r, g, b, v , * a, entropy and homogeneity) that is 90.48%.   Keywords: banana maturity, classification, image processing     ABSTRAK   Buah pisang merupakan komoditas yang memberikan kontribusi besar terhadap angka produksi buah nasional maupun internasional. Pemerintah melalui Badan Standarisasi Nasional menetapkan standar untuk buah pisang, menjaga mutu  buah pisang. Tujuan dari penelitian ini adalah klasifikasi tahapan kematangan dari buah pisang ambon berdasarkan indeks warna menggunakan metode Naïve Bayes  sesuai dengan SNI 7422:2009. Naive bayes digunakan sebagai metode dalam proses pengklasifikasian dengan cara membandingkan nilai probabilitas yang dihasilkan dari nilai variabel penduga setiap model untuk menentukan tahap kematangan pisang ambon. Data yang digunakan adalah data primer citra pisang ambon sebanyak 105. Dengan menggunakan 3 buah model yang terdiri dari variabel penduga yang berbeda didapatkan akurasi rata-rata terbesar yang sama yaitu dengan menggunakan model ke-2 yang mempunyai 9 nilai variabel (r, g, b, v, *a, *b, entropi, energi, dan homogenitas) dan model ke-3 yang mempunyai 7 nilai variabel (r, g, b, v, *a, entropi dan homogenitas) yaitu sebesar 90.48%.   Kata Kunci : kematangan pisang,  klasifikasi, pengolahan citra


2017 ◽  
Vol 8 (2) ◽  
pp. 84
Author(s):  
Dyah Purwanti ◽  
Ghulbudin Isham Natser

<p>This study aims to find empirical evidence about the role of accounting information system (AIS) as intervening factors that affect the quality of financial reporting information of the government. This study uses a questionnaire that primary data collected from respondents, namely employees of the accounting department of the government units, especially a partner institution in the State Treasury Office (KPPN) 2 Jakarta. Data processing is performed by the method of partial least squares (PLS). The results of this study are the accounting information system has significantly the impact on the quality of government financial reporting information. While the capacity factor of human resources, control data input and application of Government Accounting Standards (SAP) have a significant direct effect on the AIS, is larger when compared to a direct influence on the quality of financial reporting information. Other factors, organizational commitment and internal control system has a significant influence either directly or indirectly on the quality of financial reporting information. The findings of the study are expected to provide input to the government the importance of improving the accounting information system, such as strengthening the capacity of human resources and accounting applications in realizing quality financial information.</p>


Author(s):  
Silvia Anggraeni ◽  
Rapina

Laporan keuangan yang berkualitas dihasilkan melalui proses pelaporan keuangan yang efektif atau mencapai tujuan pembuatannya. Terdapat lebih dari satu faktor yang mempengaruhi efektivitas pelaporan keuangan. Di antara faktor-faktor tersebut, kompetensi sumber daya manusia merupakan salah satu faktor yang mempengaruhi efektivitas pelaporan keuangan. Kompetensi merupakan serangkaian kombinasi dari pengetahuan, kemampuan, keahlian, dan sikap yang terdapat dalam diri sumber daya manusia untuk menjalankan tugasnya dan memperoleh hasil yang unggul. Keberadaan sumber daya manusia dalam proses pelaporan keuangan adalah sangat penting karena rasio, rasa, dan karsa merupakan hal-hal yang dimiliki hanya oleh sumber daya manusia dibandingkan sumber daya yang lainnya. Sumber daya manusia yang terlibat dalam pelaporan keuangan harus memiliki kompetensi yang cukup agar dapat memenuhi atau melebihi kriteria pelaporan keuangan efektif yang telah ditetapkan. Sumber daya manusia dengan kompetensi yang rendah menyebabkan proses pelaporan keuangan memiliki kualitas rendah. Proses pelaporan keuangan dengan kualitas rendah akan menghasilkan informasi yang tidak akurat, menyesatkan, dan tidak lengkap. Tujuan yang dimaksudkan dalam penelitian ini yaitu mengetahui seberapa banyak pengaruh yang sumber daya manusia berikan terhadap pelaporan keuangan. Karyawan yang bekerja pada bagian akuntansi dan bagian lain yang berhubungan dengan fungsi akuntansi pada perusahaan manufaktur di Kota Bandung adalah populasi dalam penelitian ini dan 53 orang merupakan jumlah sampel yang digunakan. Dalam penelitian ini, digunakan survei berupa kuesioner fisik sebagai teknik dan alat pengumpulan data sehingga data yang didapatkan merupakan data primer. Data yang telah didapatkan kemudian diuji menggunakan aplikasi SPSS. Hasil dari penelitian ini menunjukkan bahwa kompetensi sumber daya manusia memiliki pengaruh terhadap pelaporan keuangan. Kata kunci: kompetensi SDM, pelaporan keuangan Quality financial reports are produced through an effective financial reporting process or achieve the objectives of its creation. There are more than one factors that affect financial reporting’s effectiveness. Among those factors, human resource competency is one factor that affect financial reporting’s effectiveness. Competency is a series of combinations of knowledge, skill, expertise, and attitude contained in human resource to carry out their duties and obtain superior results. Existence of human resource in financial reporting process are crucial because idea, feeling, and intention are things that only owned by human resource compared with other resources. Human resources embroiled in financial reporting must have sufficient competency to meet or exceed the established effective financial reporting criteria. Human resource with lack of competency causes low quality of financial reporting process. Low quality financial reporting process cause inaccurate, misleading, and incomplete information. This research aim to examine how much influence that human resource’s competency gave towards financial reporting. Employees who work in the accounting department and other department related to accounting function in manufacturing companies in Bandung are population in this research and 53 people are the number of sample used. In this research, survey in the form of physical questionnaire was used as technique and tool of data collection so the data obtained is primary data. Data that has been obtained then tested by SPSS application. The result of this research indicate that human resource’s competency has an effect towards financial reporting. Keywords: human resource’s competency, financial reporting


2020 ◽  
Vol 22 (2) ◽  
pp. 215-240
Author(s):  
Haula Rosdiana ◽  
Maria R.U.D. Tambunan ◽  
Inayati Hifni

Dalam mengoptimalkan penerimaan pajak, pemerintah selayaknya mendesain sistem perpajakan yang berpegang prinsip efisiensi dengan tetap memperhatikan aspek keadil-an dan kesederhana. Dalam sistem perpajakan, hukum formal mempunyai peranan penting dalam mengejawantahkan hukum material, karena itu Undang-undang Ketentu-an Umum dan Tata Cara Perpajakan (KUP) menjadi salah satu kunci keberhasilan implementasi kebijakan pajak. Mengingat strategisnya peran UU KUP, perlu untuk mereview kembali UU KUP yang saat ini berlaku serta perlu dilakukan suatu penyempurnaan. Penelitian ini menggunakan pendekatan kualitatif dengan teknik pengumpulan data kualitatif yang terdiri dari studi literatur dan focus group discussion. Penelitian bertujuan memberikan masukan atas KUP yang saat ini masih dalam proses pembahasan dengan menekankan pada aspek kemudahan (ease of administration), keadilan (equity) dan kepastian hukum (law enforcement). Hasil penelitian ini menekan-kan pada hal-hal terkait (i) perlunya meningkatkan basis data perpajakan, (ii) perlunya menjalankan kemudahan administrasi yang berdasarkan ketentuan yang tegas, jelas, dan sederhana, (iii) penegakan hukum yang tegas, (iv) adanya sanksi yang sebanding dengan pelanggaran yang dilakukan oleh wajib pajak, dan (v) peningkatan kualitas layanan dan profesionalisme petugas pajak. Kajian ini diharapkan mampu mendorong terwujudnya regulasi perpajakan pro terhadap optimalisasi penerimaan tanpa mencede-rai hak-hak wajib pajak. Proposal for Amendment of Formal Law on Taxation Procedure  In optimizing tax revenue, the government should design a taxation system that adheres to the principle of efficiency, justice and simplicity. In the taxation system, formal law has an important role in manifesting laws, therefore laws and taxation procedures (KUP) are one of the keys to the successful implementation of tax policies. Considering the strategic role of the KUP Law, it is necessary to review the KUP Law which is currently in force and needs to be improved. This study uses a qualitative approach with qualitative data collection techniques consisting of literature studies and focus group discussions. The research aims to provide input on KUP which is currently still in the process of discussion by emphasizing aspects of ease (ease of administration), justice (equity) and legal certainty (law enforcement). The results emphasize issues related to (i) the need to increase the taxation database, (ii) the need to carry out administrative facilities based on firm, clear and simple provisions, (iii) strict law enforcement, (iv) comparable sanctions with violations committed by taxpayers and (v) improving the quality of service and professionalism of tax officials. This study is expected to be able to encourage the realization of tax regulations that are pro to the optimization of revenue without harming the rights of taxpayers.


Wahana ◽  
2021 ◽  
Vol 24 (1) ◽  
pp. 12-32
Author(s):  
Suwardi Suwardi

Private Universities that were established by society through nonprofit institution have autonomy in managing their finances. Autonomy gives rise to the diversity of Private Universities’ financial statement. The government provides a tax exemption facility for the remnant of nonprofit institutions engaged in education with certain conditions, regulated by PMK 80/PMK.03/2009. This research was conducted to analyze the effect of the quality of the financial statements of Private Universities  on the execution of the tax exemption facility. Research was conducted by literature study method. The result of the research shows that the quality of the Private Universities’ financial statements  affect the execution of PMK 80/PMK.03/2009. Therefore, financial statements standardization and remnant recording regulation for Private Universities is needed, in order to optimizing the execution of the tax exemption facility given to educational institutions and to make sure the facility is given appropriately. The data collection technique used is literature study. This research use qualitative methods  in analyzing data and facts about private universities’ management and the taxation policies of non-profit organizations.


Author(s):  
G. T. Ajayi ◽  
A. Ajiboye

Consumers’ preference for local rice determines its demand. Therefore, the study was carried out to analyze consumers’ preference for local rice among households in Ekiti State. A multi-stage sampling procedure was used to select respondents for this study. A total of 240 women were randomly selected from three Local Government Areas (LGAs) in the State. Primary data were obtained with the use of a well-structured interview schedule. Data collected were analyzed using descriptive statistics as well as inferential statistic like logistic regression. The mean age of the respondents was 38 years and more than half (53.3%) of the respondents were females. Most (70.0%) of the respondents had a mean family size of 7 persons. Most (87.0%) preferred local rice and factors influencing consumers’ preference for local rice include good nutritional value, quality of rice and good taste. Local rice was very much preferred by the respondents. Logistic regression shows that significant influence exists between price, taste, availability of rice and presence of particles and preferred choice of rice. Therefore, efforts should be made by the government to formulate price control policy on local rice for its affordability by the consumers and there should be improvement on processing technology of local rice to eliminate presence of particles for improved quality and good taste to enhance the consumers’ preference for choice of rice. Also, the government should support farmers through provision of incentives and credit facilities so as to produce more local rice for its availability all year round.


2019 ◽  
Vol 2 (2) ◽  
pp. 407
Author(s):  
Sarce Babra Awom

The purpose of this study was to measure the effect of venture capital (X1)  and the long time at sea /time work hours (X2) for the offer price of fish (Y) in the tradisional sanggeng market manokwari, with 73 respondents chosen randomly and consisted of sellers and buyers in the sanggeng market. Data  collection  methods are done through interviews,  (primary data)  with a questionnaire and then  carried out  a questionnaire  test  and test the quality of the data, and then analyzed uiple linear regression. The result of research simultan eously or statistically partial variables X1 (venture capital) and variable X2 (long sea)  significantly influence the higt selling price of fish (variable y) in the manokwari sanggeng market  because the value of p. Value (0,000)<(0.05) sig (5%.) so it can be concluded that when fish traders increase capital by 1% the price of fish in the market rises by 13,5% and also when a long time to go to sea increases 1 day than the price of fish increases by  33.900,00. The government needs to control high (expensive) fish prices in the market by activating an inflation control team that continues to monitor the market price (specifically) of the fisheries sector.


2018 ◽  
Vol 2 (1) ◽  
pp. 1-12
Author(s):  
Agus Sjafari ◽  
Kandung Sapto Nugroho ◽  
Arenawati Arenawati ◽  
Oki Otaviana ◽  
Guntur Fernanto

ABSTRAK Penelitian ini bertujuan untuk menganalisis efektifitas kegiatan pemberdayaan ekonomi masyarakat pesisir yang telah dilakukan oleh pemerintah provinsi Banten, sehingga dapat mengetahui model pemberdayaan ekonomi paling efektif bagi masyarakat pesisir di Provinsi Banten. Metode yang digunakan dalam penelitian ini adalah deskriptif kualitatif, dengan lokasi penelitian di Desa Lontar Kecamatan Tirtayasa, Kabupaten Serang dan Desa Citeurep, Kecamatan Panimbang, Kabupaten Pandeglang. Penentuan informan dilakukan secara purposive sampling. Data primer penelitian ini diperoleh dari wawancara mendalam dan observasi. Data sekunder diperoleh dari studi literatur dan dokumentasi. Hasil penelitian ini menunjukkan bahwa terdapat perbedaan karakteristik nelayan antara desa Lontar dan Citeurep. Ada perbedaan jenis pemberdayaan di kedua desa. Ada perbedaan komoditas pada kedua kelompok nelayan. Di Desa Lontar, jenis komoditas yang dihasilkan lebih bervariasi, perikanan tangkap, bandeng dan budidaya rumput laut dan usahatani rumput laut. Sedangkan di Desa Citeurep komoditi hanya menangkap ikan. Dalam perspektif kelompok, nelayan di Desa Lontar lebih terorganisir daripada nelayan di Desa Citeurep. Model pemberdayaan relatif yang dapat diterapkan pada dua kelompok nelayan tersebut adalah dengan Model Pendekatan Kelompok Berbasis Regional dengan mempertimbangkan karakteristik masyarakat yang ada di daerahnya masing-masing. Pola pemberdayaan yang paling tepat adalah pola pemberdayaan yang melibatkan seluruh pemangku kepentingan yang menggunakan skema kemitraan seperti: peran pemerintah daerah, perguruan tinggi, DPRD, dan swasta / perusahaan.   Kata kunci: pemberdayaan pesisir, kesejahteraan, kelompok nelayan   ABSTRACT This study aims to analyze the effectiveness of economic empowerment activities of coastal communities that have been done by the government of Banten province, thus to find out the most effective model of economic empowerment for coastal communities in the province of Banten. Metode used in this study is qualitative descriptive, with research sites in the village of Lontar sub District Tirtayasa, Serang Region and Citeurep Village, Panimbang sub District, Pandeglang Region. Informant's determination is done by purposive sampling. Primary data of this research is getting from indepth interview and observation. Secondary data getting from by literature study and documentation. The results of this study indicate that there are differences in the characteristics of fishermen between Lontar and Citeurep villages. There are differences in type of empowerment in both villages. There is a difference of commodities in both groups of fishermen. In Lontar Village, the types of commodities produced are more varied, capture fishery, milkfish and Sea Weed cultivation and seaweed farming. While in Citeurep Village the commodity is capture fish only. In group perspective, fishermen in Lontar Village are more organized than the fishermen in Citeurep Village. The relative empowerment model that can be applied to the two groups of fishermen is with the Regional-Based Group Approach Model taking into account the characteristics of the community that exist in their respective regions. The most appropriate  pattern of empowerment is the empowerment pattern that involves all stakeholders using partnership schemes such as: the role of local government, universities, DPRD, and private / corporate   Keywords: coastal empowerment, welfare, group of fishermen


2018 ◽  
Vol 35 (2) ◽  
pp. 151 ◽  
Author(s):  
Cut Rabiatul Adawiyah ◽  
NFN Sumardjo ◽  
Eko S. Mulyani

<strong>English</strong><br />The government commits to achieve food sovereignty and self-sufficiency, especially those of rice, corn, and soybean (Pajale) in 2017, 2018, and 2019, respectively. One of the problems is low speed of technological innovation adoption at farm level because of extension workers and farmer group’s communication is not dynamic. This study aims to analyze factors influencing technological innovation adoption of the Rice, Corn and Soybean Special Effort (Upsus Pajale) activities and roles of farmer group communication on technology adoption in Upsus Pajale activities. The research was conducted in Malang Regency, East Java Province. Primary data were collected using questionnaires from 90 respondents. Qualitative data were collected through in-depth interviews with key informants and direct observation. Primary data were analyzed using descriptive statistics and a logistic regression model. The results showed that factors influencing technological innovation adoption in Upsus Pajale activities in Malang Regency were farmers’age, nonformal education, land holding size, mass media, farmers’ assistants, and the farmer group communication. Factors influencing the roles of farmer group communication were farmers’age, the size of controlled arable land, cosmopolity level, non-formal education, mass media, and farmers’ companion.<br /><br /><br /><strong>Indonesian</strong><br />Pemerintah saat ini telah berkomitmen untuk mewujudkan kedaulatan pangan serta swasembada pangan, terutama komoditas padi, jagung, dan kedelai (Pajale) yang ditargetkan terwujud berturut-turut pada tahun 2017, 2018, dan 2019. Salah satu permasalahannya adalah kecepatan adopsi inovasi teknologi di tingkat petani masih rendah karena peran komunikasi penyuluh dan kelompok tani masih belum dinamis. Penelitian ini bertujuan untuk menganalisis faktor-faktor yang berpengaruh terhadap adopsi inovasi teknologi pada kegiatan upaya khusus (Upsus) Pajale dan menganalisis faktor-faktor yang berpengaruh terhadap peran komunikasi kelompok tani terhadap adopsi inovasi teknologi dalam kegiatan Upsus Pajale. Lokasi penelitian dipilih secara sengaja di Kabupaten Malang, Provinsi Jawa Timur. Data diperoleh melalui wawancara menggunakan kuesioner dengan responden sebanyak 90 orang dan didukung oleh data kualitatif melalui wawancara mendalam terhadap beberapa informan kunci dan observasi langsung. Data dianalisis menggunakan statistik deskriptif dan inferensia regresi model logistik. Hasil penelitian menunjukkan bahwa faktor-faktor yang memengaruhi adopsi inovasi teknologi pada kegiatan Upsus Pajale di Kabupaten Malang adalah umur petani, pendidikan nonformal, luas lahan yang dikuasai, peran media informasi, peran pendamping, dan peran komunikasi kelompok tani. Faktor-faktor yang memengaruhi peran komunikasi kelompok tani adalah umur petani, luas lahan yang dikuasai, tingkat kekosmopolitan, pendidikan nonformal, peran media informasi, dan peran pendamping petani.


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