scholarly journals ANALISIS PENGUKURAN KINERJA DENGAN PENDEKATAN VALUE FOR MONEY

2019 ◽  
Vol 1 (2) ◽  
pp. 15-31
Author(s):  
Rai Dwi Andayani W.

This research intends to determine the performance of irrigation physical activiies of Badung Regency in 2018 based on: 1) economy ratio, 2) efficiency ratio, and (3)effectiveness ratio. This research is a descriptive by analyzing progress report of Irrigation project in Badung Regency in 2018. Data collection method is documentation and Data analysis tool is value for money concept. The results of the research concludes that the performance of Public Work Office on irrigation physical activity in Badung Regency in 2018 has been: 1) economically with economy ratio averagely under 100%; 2) efficiently conducted with efficiency averagely under 100%; 3) effectively conducted with effectivenessration of 100% in average.

2021 ◽  
Vol 11 (2) ◽  
pp. 157-168
Author(s):  
Suyatmi Suyatmi ◽  
Reza Widhar Pahlevi

This study aims to determine the effect of entrepreneurial orientation and learning orientation on competitive advantage; determine the effect of entrepreneurial orientation and learning orientation on performance and determine the effect of competitive advantage on performance. The data collection method was obtained by using a questionnaire on MSME actors in the Special Region of Yogyakarta and collected 204 respondents. The data analysis tool uses the AMOS Structural Equation Modeling (SEM) technique. The results show that there is an influence between entrepreneurial orientations and learning orientation on competitive advantage, there is an influence between entrepreneurial orientation and competitive advantage on performance. However, there is no effect between learning orientation on performance


2014 ◽  
Vol 1 (02) ◽  
pp. 136-148
Author(s):  
Surono Surono ◽  
Nur Hidayat

ABSTRACT This study influence of tax evasion and the interaction with the tax authorities on the tax compliance of taxpayers. The population in this study is the individual taxpayer (WPOP) in Bogor district. Sampling was done by the method of proportional sampling. The number of samples is determined 200. Primary data collection method used was by questionnaire (questioner). Data analysis tool used in this study is SEM with Lisrel 8:54. Results show that, the factors that significantly affect tax evasion on Tax compliance, interaction with the tax authorities Taxpayer significant effect on Tax compliance. Factors tax authorities of tax evasion and interaction with taxpayers collectively significant effect on tax compliance. ABSTRAK Penelitian ini bertujuan untuk menguji pengaruh faktor penggelapan pajak dan interaksi fiskus dengan wajib pajak terhadap kepatuhan pajak. Populasi dalam penelitian ini adalah Wajib Pajak Orang Pribadi (WPOP) yang ada di kabupaten Bogor. Pengambilan sampel dilakukan dengan metode proportional sampling. Jumlah sampel ditentukan 200 orang. Metode pengumpulan data primer yang dipakai adalah dengan metode kuesioner. Alat analisis data yang digunakan dalam penelitian ini adalah structural equation modeling dengan Lisrel 8.54. Hasil analis menunjukkan faktor penggelapan pajak berpengaruh signifikan terhadap kepatuhan pajak, interkasi fiskus dengan wajib pajak berpengaruh signifikan terhadap kepatuhan pajak. JEL Classification: H26


2021 ◽  
Author(s):  
Andi Tenri Sompa

This study focuses attention on the application of the principle of accountability in the management of the Village Fund. The purpose of this study was to determine the accountability of the management of the Village Fund in Bincau Muara Village in the Martapura District, Banjar Regency. The approach used in this study refers to a descriptive approach using a value for money data analysis tool that is by measuring the economic level, efficiency, and effectiveness. Data collection methods used in this study are documentation and verification of documents to related parties. The results showed that the accountability of Village Fund management from 2015 to 2018 in Bincau Muara Village, Martapura District, Banjar District was based on evaluating value for money in economic valuation aspects, namely, in 2016, it was recorded to be very economical while in 2015, 2017 and 2018 it was recorded to be quite economical. Then based on the aspect of efficient assessment the results obtained are that 2016 recorded quite efficient while in 2015-2017 and 2018 recorded very efficient. Furthermore, in the aspect of effectiveness assessment, the results obtained are that in 2015 recorded ineffective which then decreased in 2016 to become ineffective and in 2017 increased to be quite effective which then declined again in 2018 to become less effective. 2017 and 2018 are quite economical.


2014 ◽  
Vol 1 (02) ◽  
pp. 136-148
Author(s):  
Surono Surono ◽  
Nur Hidayat

ABSTRACT This study influence of tax evasion and the interaction with the tax authorities on the tax compliance of taxpayers. The population in this study is the individual taxpayer (WPOP) in Bogor district. Sampling was done by the method of proportional sampling. The number of samples is determined 200. Primary data collection method used was by questionnaire (questioner). Data analysis tool used in this study is SEM with Lisrel 8:54. Results show that, the factors that significantly affect tax evasion on Tax compliance, interaction with the tax authorities Taxpayer significant effect on Tax compliance. Factors tax authorities of tax evasion and interaction with taxpayers collectively significant effect on tax compliance. ABSTRAK Penelitian ini bertujuan untuk menguji pengaruh faktor penggelapan pajak dan interaksi fiskus dengan wajib pajak terhadap kepatuhan pajak. Populasi dalam penelitian ini adalah Wajib Pajak Orang Pribadi (WPOP) yang ada di kabupaten Bogor. Pengambilan sampel dilakukan dengan metode proportional sampling. Jumlah sampel ditentukan 200 orang. Metode pengumpulan data primer yang dipakai adalah dengan metode kuesioner. Alat analisis data yang digunakan dalam penelitian ini adalah structural equation modeling dengan Lisrel 8.54. Hasil analis menunjukkan faktor penggelapan pajak berpengaruh signifikan terhadap kepatuhan pajak, interkasi fiskus dengan wajib pajak berpengaruh signifikan terhadap kepatuhan pajak. JEL Classification: H26


2019 ◽  
Vol 4 (1) ◽  
pp. 111-118
Author(s):  
Inda Lestari ◽  
Miguna Astuti ◽  
Hariyanto Ridwan

This research was conducted to analyze the effect of innovation orientation and entrepreneurship on the competitive advantage of culinary MSMEs in the Cilandak Barat area, South Jakarta. The population used for this study was 36 actors in the culinary field of SMEC. The sampling technique uses a saturated sampling method. The data analysis tool used is PLS 3.0. The results of this study indicate that the innovation variable has a significant influence on the culinary competitiveness of SMEC. And, entrepreneurial orientation has a significant influence on the culinary competitiveness of SMEC. The researcher suggests SMECs to pay attention to other factors that can influence competitive advantage. Keywords: Innovation, Entrepreneurship Orientation, Competitive Advantage


2021 ◽  
Vol 5 (2) ◽  
pp. 226-244
Author(s):  
Fajriah Salim ◽  
Suyudi Arif ◽  
Abrista Devi

This study aims to determine the effect of Islamic financial literacy, Islamic branding, and religiosity on student decisions in using Islamic banking services. The dependent variable in the study is student decisions, while the independent variables are Islamic financial literacy, Islamic branding, and religiosity. The data in this study were collected through questionnaires distributed to active FAI students class 2017-2018 who had transacted using Islamic banks. The research method used is quantitative. The population in this study are active students of FAI class 2017-2018 who have transacted using Islamic banks, with data collected totaling 100 respondents. The data analysis tool used in this study uses the Partial Least Square (PLS) approach. The results of this study indicate that there is a positive and significant influence of the Islamic financial literacy variable, Islamic branding on student decisions in using Islamic banking services, while the religiosity variable has a positive but not significant effect on student decisions in using Islamic banking services. Keywords: Using Islamic Banking Services, Islamic Financial Literacy, Islamic Branding, Religiosity, and Student Decisions


2020 ◽  
Vol 2 (3) ◽  
Author(s):  
Wilda Novita Sari ◽  
Ariusni Ariusni

Abstract: The purpose of this research is to be able to determine the effect of world oil prices on economic growth in Indonesia by applying the exchange rate moderating variable and the BI rate as a connecting variable. Descriptive and associative research is a type of research that is used with data collection techniques through a trusted official agency website that is classified in the quarterly time series secondary data. The data year in this study was from 2006 to 2018. Data analysis was carried out through descriptive and inductive analysis with a Moderated Regression Analysis (MRA) data analysis tool accompanied by a classic assumption test and a t test. Estimation results show that there are two research results; firstly, that the exchange rate has an effect on moderating the relationship between world oil prices and economic growth in Indonesia, secondly, that the BI rate has no influence connecting world oil prices and economic growth in Indonesia. Keywords: World oil prices, economic growth, exchange rates, BI rate, Moderated Regression Analysis (MRA).


2020 ◽  
Vol 6 (1) ◽  
pp. 1-12
Author(s):  
Periyadi Peri ◽  
Sri Bulkia Sri Bulkia ◽  
Risnawati Risnawati

: The main objective in this research is to study and analyze (1) How entrepreneurial factors consisting of social and family environment, innovation and creative, and technological environment influence the interest in entrepreneurship. (2) How does the social and family environment influence the interests of entrepreneurship. (3) How the influence of innovation and creativity on entrepreneurial interest. (4) How is the influence of the technological environment on entrepreneurial interest. The targets in this study include (1) the results of these researchers can be input for other researchers to conduct similar studies in the future. (2) Input materials can be used to enhance the development of student interest in entrepreneurship. (3) The results of this study are expected to be used as evaluations and useful information to make improvements oriented to the future, especially on students' interest in entrepreneurship. This research was conducted with quantitative methods and using analysis methods with SPSS Windows For Data as a data analysis tool.


2019 ◽  
Vol 6 (3) ◽  
pp. 285
Author(s):  
Muhammad Nawawi ◽  
Ahmad Alim Bachri ◽  
Dahniar ,

<p><em>The Purpose of the research to identify and analyze the effect of Remunerasi and Motivasion Work about Performance ol Civil Servants (PNS) simultaneously and partially on the Performance.</em></p><p><em>The method used is quantitative research that is explanatory, with a population of 191 people, technique sampling used is stratified random sampling with a sample of 66 people who serve as respondents, data analysis tool used is multiple linear regression using SPSS software ver.16.0.</em></p><em>The results ofthis studyconcludedthat the remunerationandmotivation to worksimultaneously and partiallypositive effect onperformance.Of the threeindepend- entvariable, the highest percentagewas97,8% remuneration(X1) compared with the twoother variables. This isbecausethatis essentiallyan employeeis unable to performanythingin general, there needs to becompensationimpetusin drivingdirectionoptimal work, compensationandjob satisfactionpolicyimplementationneed tobe included in thetraining sobeberpapositive influenceon employee performance</em>


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