scholarly journals Pengelolaan Keuangan Daerah dan Good Governance terhadap Kinerja Satuan Kerja Perangkat Daerah

2021 ◽  
Vol 3 (2) ◽  
pp. 152-158
Author(s):  
Saverius Dhuri Mbipi ◽  
Prihat Assih ◽  
Maxion Sumtaky
Keyword(s):  
Financial Reporting ◽  
Financial Planning ◽  
Financial Management ◽  
Good Governance ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Government Work ◽  
Work Units ◽  
Data Collection Technique ◽  
Regional Work

This study aims to describe regional financial management which includes: planning and budgeting, implementation and administration and accountability of regional finances; and transparency which includes transparency and accessibility; as well as the accounta-bility of regional financial reporting, the effectiveness of internal and external party super-vision, and the performance of Regional Work Units; analyze the effect of the effectiveness of financial planning, the effectiveness of budget execution control, transparency and ac-countability of financial reporting on the performance of Local Government Work Units. This type of research is explanative. The number of samples in this study were 32 respond-ents. The data collection technique used a questionnaire. The analysis technique uses de-scriptive analysis and multiple linear regression analysis. Regional financial management which includes; the effectiveness of financial planning, the budget formulation process, the characteristics of the clarity of budget targets and control have an effect on the performance of regional work units. Meanwhile, transparency and accessibility of regional financial reporting and accountability of regional financial reporting have no effect on the perfor-mance of regional work units. DOI: https://doi.org/10.26905/afr.v3i2.5503

scholarly journals Financing needs and financial management practices of banana (Musa balbisiana) farmers in Inopacan, Leyte

2018 ◽  
pp. 107-123
Author(s):  
Pauline Caintic ◽  
Analita Salabao ◽  
Marlon Tambis
Keyword(s):  
Regression Analysis ◽  
Financial Planning ◽  
Financial Management ◽  
Management Practices ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Pests And Diseases ◽  
The Status ◽  
Relationship Of ◽  
The Relationship

This study investigated the financing needs and the financial management practices of banana farmers in Inopacan, Leyte, the relationship between financial management practices to profitability and the relationship of the various socio-demographic variables to the relevant financial management practices. The relevant financial management practices considered in this study were those found to be significantly related to profitability. Results showed that limited capital for labor and the occurrence of pests and diseases particularly bugtok, which is caused by a bacterium called Ralstonia solanacearum, were among the major problems expressed by the banana farmers that need financing. Financial management practices such as monitoring the status of loan and financial planning and budgeting were widely practiced by the farmers. Out of the 25 farmer-respondents who availed of loan, 21 of them monitored the status of their loans. More than half of them also practiced financial planning and budgeting of their income and loan. The multiple linear regression analysis revealed that monitoring financial budgets and comparing farm profitability with that of other farms or benchmarking are significantly and positively related to profitability. The logistic regression analysis showed significant relationships of household size and being able to avail credit with the relevant financial management practices. The results imply that farmers who have more household members and who have availed of credit are more likely to monitor financial budgets and/or compare profitability with other farms.

scholarly journals The Effectiveness Of Internal Control And The Implementation Of Governance And Its Impact On The Performance Of Regional Head

2021 ◽  
Vol 1 (12) ◽  
Author(s):  
Anthon S.Y. Kerihi ◽  
Yohanes Demu ◽  
Herly M. Oematan
Keyword(s):  
Internal Control ◽  
Financial Management ◽  
Good Governance ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Three Dimensions ◽  
Primary Data ◽  
Government Governance

Accurate regional financial management, transparency, and accountability are urgent needs in the framework of the implementation of clean and responsible local government in order to achieve good governance. Internal control is designed to provide adequate confidence about the achievement of three dimensions: effective and efficient, accountability reports and compliance with applicable provisions. This research aims to know and analyze: 1) the effect of the effectiveness of internal control on the performance of regional heads, 2) the influence of governance implementation on the performance of regional heads and 3) the effect of the effectiveness of internal control and the simultaneous implementation of governance on the performance of regional heads. This type of research is quantitative research. The sampling technique in this study is purposive sampling using a sample of 15 SKPD in Kupang Regency. OPD and each OPD selected 3 respondents (head of OPD, Finance section and Banwas) so that 45 respondents were obtained. The data collection techniques in this study used questionnaires. The data analysis technique in this study used multiple linear regression analysis. The data sources used are primary data and secondary data. The results of this study show that 1) the effectiveness of internal control affects the performance of regional heads in the Kupang Regency Government, 2) The implementation of government governance affects the performance of regional heads in the Kupang Regency Government, and 3) The effectiveness of internal control and the implementation of government governance affect simultaneously on the performance of the kupang regency government.

scholarly journals Pengaruh Pengelolaan Keuangan Daerah terhadap Akuntabilitas Kinerja pada Satuan Kerja Perangkat Daerah Kabupaten Badung

2019 ◽  
Vol 29 (1) ◽  
pp. 17
Author(s):  
I Made Yasa Wirama ◽  
Ni Gusti Putu Wirawati
Keyword(s):  
Financial Management ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Total Sample ◽  
Multiple Linear Regression Analysis ◽  
Regional Government ◽  
Work Unit ◽  
Budget Planning ◽  
Planning Implementation ◽  
Regional Work

The purpose of this study is to determine the effect of regional financial management on performance accountability in the regional work unit of Badung Regency. To determine the influence of regional financial management, four variables are used to measure it, namely budget planning (X1), implementation/implementation of the budget (X2), reporting/budget accountability (X3), and performance evaluation (X4). Method of determined  sample in this study used purposive sampling technique, so that obtained a total sample of 100 people consisted of the Regional Government Budget Team. The data analysis technique used to test the hypothesis of this research is  multiple linear regression analysis. The results showed that budget planning, implementation of budget accountability budgets, and simultaneous budget evaluations had a significant positive effect on the performance of government agencies in the Regional Work Unit of the Badung Regency. Keywords : Management; planning; implementation; reporting; accountability.

scholarly journals PENGARUH IMPLEMENTASI SISTEM AKUNTANSI, PENGELOLAAN KEUANGAN DAERAH DAN PENGAWASAN INTERNAL TERHADAP KINERJA PEMERINTAH KOTA KOTAMOBAGU

2017 ◽  
Vol 6 (1) ◽  
pp. 118
Author(s):  
Diana Nova Lintong ◽  
David Paul Elia Saerang ◽  
Ventje Ilat
Keyword(s):  
Local Government ◽  
Financial Management ◽  
Good Governance ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Internal Controls ◽  
City Government ◽  
Government Performance ◽  
Accounting System ◽  
The Government

Governance implementation of good government in a country is an inevitable requirement. The Government shall apply the rules of good in running the Government, including the rules in the field of financial management. governments need to have an accounting system that not only serves as a means of controlling financial transactions, but the financial accounting system should support the achievement of the performance. Because the assessment Good governance can be seen from the achievement of the Government's own performance, measuring the achievement of performance is critical to assess the accountability of organizations and managers to produce better public services. (Sukmana and Anggasari, 2009). The purpose of this study was to determine the effect of implementation Accounting System, Financial Management and Internal Controls have a significant impact on the Kotamobagu City  Local Government Performancent. The object of this research is Kotamobagu City Government. Instruments in this study was a questionnaire with Likert scale 1-5 and processed using SPSS 19. The analytical method used is multiple linear regression analysis. The conclusion of this study are implementation Accounting System, Regional Financial Management and internal controls  jointly significant effect on the performance of Local Government with a contribution of 50.5%, whereas only partially Accounting System and Regional Financial Management that significantly influence the Local Government Performance , Suggestions from this study is that the government that Kotamobagu further enhance the system of reward and punishment and the Kotamobagu Government Performance  should also be maintained or improved further in terms of internal oversight.Keywords: Systems, accounting, management, monitoring, performance

PENGARUH TRANSPARANSI PENGELOLAAN KEUANGAN DANA DESA DAN PEMBERDAYAAN MASYARAKAT TERHADAP KESEJAHTERAAN MASYARAKAT DESA SIDOHARJO

2020 ◽  
Vol 28 (1) ◽  
pp. 35-50
Author(s):  
Dewi Kusuma Wardani ◽  
Ratih Ranika Putri Utami
Keyword(s):  
Financial Management ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Community Empowerment ◽  
Primary Data ◽  
Community Members ◽  
The People ◽  
Quantitative Descriptive ◽  
Positive Effect

This study aims to determine the effect of transparency in financial management of village funds and community empowerment on community welfare in Sidoharjo Village, Tepus District, Gunungkidul Regency. This research method uses quantitative descriptive methods and primary data using questionnaires. This study took a sample of residents who were divided into 11 hamlets in Sidoharjo Village, Tepus District, Gunung kidul Regency. The sampling technique is stratified random sampling. Data collection is done by distributing questionnaires directly to people’s homes, attending social gatherings and routine meetings held by community members. It aims to obtain more data from respondents directly. The number of questionnaires processed was 120 questionnaires. Data were analyzed using multiple linear regression analysis. The results of this study indicate that community empowerment has a positive effect on the welfare of the people of Sidoharjo Village, Tepus District, Gunungkidul Regency, while transparency in financial management of village funds does not affect the welfare of the community in Sidoharjo Village, Tepus District, Gunungkidul Regency.

scholarly journals PERSEPSI GURU TENTANG KEMAMPUAN MANAJERIAL KEPALA SEKOLAH DAN MOTIVASI KERJA TERHADAP KINERJA GURU SD MUHAMMADIYAH SE KOTA BANDAR LAMPUNG

2021 ◽  
Vol 3 (1) ◽  
pp. 1-10
Author(s):  
Dinda Permata Sari ◽  
Muhammad Akmansyah ◽  
Achi Rinaldi
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Teacher Perceptions ◽  
Quantitative Research ◽  
Work Motivation ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Managerial Ability ◽  
Data Collection Technique ◽  
Teacher's Perception

The focus of this study was to determine the effect of teacher perceptions about the principal's managerial ability and work motivation on the performance of teachers at Muhammadiyah Elementary School in Bandar Lampung City. This research uses associative quantitative research with a total population of 123 teachers and a sample of 94 teachers. The data collection technique used a questionnaire. The data were analyzed using simple linear regression analysis and multiple linear regression analysis. The results showed that the effect of teacher perceptions about the principal's managerial ability and work motivation on teacher performance was 54.9% while the remaining 45.1% was influenced by other factors. So it can be concluded that the better the teacher's perception of the principal's managerial ability and work motivation, the higher the teacher's performance.

scholarly journals PENGARUH TEKNOLOGI INFORMASI DAN KOMPETENSI APARATUR PENGELOLA KEUANGAN TERHADAP KUALITAS INFORMASI AKUNTANSI PADA SKPD DI KOTA MANADO

2017 ◽  
Vol 12 (2) ◽  
Author(s):  
Ribka L.V Nantingkaseh ◽  
Ventje Ilat ◽  
Sintje Rondonuwu
Keyword(s):  
Information Technology ◽  
Financial Management ◽  
Linear Regression Analysis ◽  
Accounting Information ◽  
Financial Statements ◽  
Multiple Linear Regression Analysis ◽  
Financial Statement ◽  
Technology Competence ◽  
Quality Of Accounting Information

Quality of accounting information is a normative prerequisite that must be met in the preparation of financial statements so that accounting information generated can be useful for users of financial statement. This study aims to determine the effect of information technology and the competence of the financial management apparatus on the quality of accounting information on SPKD in Manado City. The data collected by through the spreading of questionnaires to 50 respondents which is the apparatus of financial management at SKPD in Manado City. The data were analyzed by using multiple linear regression analysis method with the help of SPSS 23 program. The result of this research indicates that information technology and competence of financial management apparatus have a positive and significant influence on the the quality of accounting information at SKPD in Manado City.Keywords : Information technology, Competence of financial management apparatus, Qualityof accounting information

scholarly journals FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS PELAPORAN KEUANGAN DAERAH (Studi pada Satuan Kerja Perangkat Kabupaten Aceh Tengah)

2017 ◽  
Vol 3 (2) ◽  
pp. 182-195
Author(s):  
Loli Efendi ◽  
Darwanis Darwanis ◽  
Syukriy Abdullah
Keyword(s):  
Information Technology ◽  
Regression Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Financial Reporting ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Policy Makers ◽  
Regional Finance

This study aims to examine the effect of the quality of regional apparatus, the utilization of information technology, and the supervision of regional finance on the quality of local financial reporting at the Regional Working Units in the Central Aceh Regency. The population of this study is all and agencies in the Central Aceh District. A total of 28 Regional Working Units, consisting of 3 officers (i.e., Head of the Office or the Budget User, Head of Accounting Department, and accounting staff) were selected as the respondents of the study. The data are gathered using the questionnaires and analysed using the Multiple Linear Regression Analysis. The results showed that the quality of the regional apparatus, the utilization of information technology, and the supervision of regional finance significantly affected the quality of local financial reporting at the Regional Working Units in the Central Aceh Regency. This findings implied that in order to improve the quality of local financial reporting, the policy makers should focus on ensuring the quality of regional apparatus, the utilization of information technology, and the supervision of regional financial management.Penelitian ini bertujuan untuk menguji pengaruh kualitas aparatur daerah, pemanfaatan teknologi informasi, dan pengawasan keuangan daerah baik secara bersama-sama maupun secara parsial terhadap kualitas pelaporan keuangan daerah pada Satuan Kerja Perangkat Daerah di Kabupaten Aceh Tengah. Populasi dalam penelitian ini adalah seluruh institusi/lembaga yang meliputi kantor, dinas dan badan pada Kabupaten Aceh Tengah. Sebanyak 28 SKPK (Satuan Kerja Perangkat Kabupaten) dan untuk masing-masing SKPK terdiri dari 3 orang yang terdiri dari kepala SKPK atau Pengguna Anggaran, kepala bagian akuntansi dan staf bagian akuntansi sebagai responden penelitian. Data dalam penelitian dikumpulkan melalui penyebaran kuesioner kepada responden dan kemudian dianalisis dengan menggunakan Regresi Linear Berganda. Hasil penelitian menunjukkan bahwa kualitas aparatur daerah, pemanfaatan teknologi informasi, dan pengawasan keuangan daerah baik secara bersama-sama maupun secara terpisah berpengaruh terhadap kualitas pelaporan keuangan daerah pada Satuan Kerja Perangkat Daerah di Kabupaten Aceh Tengah. Temuan ini menyiratkan bahwa untuk meningkatkan kualitas pelaporan keuangan daerah, pembuat kebijakan harus fokus untuk memastikan kualitas aparatur daerah, pemanfaatan teknologi informasi, dan pengawasan pengelolaan keuangan daerah.

scholarly journals THE INFLUENCE OF STORE ATMOSPHERE AND LOCATION ON PURCHASE DECISION AT PUSRI MART SEMARANG AREA

2019 ◽  
Vol 20 (1) ◽  
pp. 61
Author(s):  
Ayu Sa’idah ◽  
Suryadi Poerbo ◽  
Fatchun Hasyim
Keyword(s):  
Significant Influence ◽  
Hypothesis Test ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Purchase Decision ◽  
Analysis Model ◽  
Literature Study ◽  
Data Collection Technique ◽  
Feasibility Test

<em><span lang="EN-US">The purpose of this study areanalize the influence of store atmosphere and location on purchase decision at Pusri Mart area Semarang. The data collection technique are questionnaires, interview, observation, and literature study method. The number of samples in this study were 75 respondents and it was selected by incidental sampling technique. The data analysis technique is carried out by using classic assumption test (Normality test, Multicolinearity test, and Heteroscedasticity test),  multiple linear regression analysis, model feasibility test, hypothesis test, Coefficient Correlation R, and Multiple Determination Coefficient (R2). The result of the research shows that: (1) store atmosphere (X<sub>1</sub>) has significant influence to the purchase decision on Pusri Mart area Semarang; (2) Location (X<sub>2</sub>) has significant influence to the purchasie decision on Pusri Mart area Semarang; (3) Store atmosphere is the variable which has the most dominant influence to the purchase decision on Pusri Mart area Semarang</span></em>

scholarly journals The Effect of Company Size, Financial Performance, and Corporate Governance on the Disclosure of Sustainability Report

2020 ◽  
Vol 9 (2) ◽  
pp. 116-122
Author(s):  
Indrianingsih Indrianingsih ◽  
Linda Agustina
Keyword(s):  
Audit Committee ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Analysis Data ◽  
Multiple Linear Regression Analysis ◽  
Company Size ◽  
Analysis Tool ◽  
Negative Effect ◽  
Data Collection Technique ◽  
Sustainability Report

The purpose of this research is to analyze the effect of company size, profitability, leverage, liquidity, company activities, board directors, independent commissioners, and audit committee on sustainability report disclosure. The population of this research was non-financial companies listed on the IDX in 2013-2017 as many as 483 companies. The sample was selected using purposive sampling technique and obtained 17 samples with 5 years of observation so there were 85 units of analysis. Data collection technique used documentation technique. The analysis tool to test hypothesis was multiple linear regression analysis. The results show that variables of liquidity and audit committee have a positive effect on the sustainability report disclosure. Leverage has a negative effect on sustainability report disclosure. Meanwhile, company size, profitability, company activities, board of directors, and independent commissioners do not affect on sustainability report disclosure. The conclusion in this research is variables of leverage, liquidity, and audit committee can provide an important role in sustainability report disclosure. The suggestion for the next researcher is to pay attention to the calculation of corporate ratio, whether using net sales or gross sales.

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