Pengaruh Akuntabilitas dan Transparansi Terhadap Pengelolaan Keuangan Sekolah Menengah Atas (SMA) Negeri Se-Kota Bandung

2020 ◽  
Vol 2 (2) ◽  
pp. 85
Author(s):  
Anita Syafariah
Keyword(s):  
Financial Management ◽  
Test Validity ◽  
Sampling Technique ◽  
Significant Degree ◽  
Test Reliability ◽  
Cluster Sampling ◽  
Normality Test ◽  
The Government ◽  
School Finances ◽  
Linearity Test

Accountability and transparency are an inseparable unit in financial management. Accountability is defined as the ability to show reports or records that can be accounted for. While transparency is openness regarding financial management information that can be accessed by parents, the community and the government. In preparing the School Expenditure Budget Plan (RAPBS) the process of planning, organizing, directing, coordinating, reporting / accountability, and monitoring both internal and external to the school of financial managers and implementing activities is an effort in implementing accountable financial management and transparent. This research was conducted at Bandung City Public High Schools by involving 216 respondents from 540 people. The research method used is descriptive method with sampling technique that is cluster sampling method with multiple linear regression data analysis assisted by SPSS Ver program. 16. Data processing is done through transformation of data from ordinal to intervals and the test data used are the normality test, linearity test, validity test, reliability test, correlation analysis, multiple regression analysis, after research has shown that accountability and transparency affect the management of school finances and has a significant degree both partially and simultaneously.

scholarly journals The Effectiveness of Traditional Games on the Development of Social Ability of Children in Kindergarten of Baiturridha Padang Pariaman

2018 ◽  
Author(s):  
Serli Marlina
Keyword(s):  
Quantitative Research ◽  
Hypothesis Test ◽  
Test Validity ◽  
Test Reliability ◽  
Cluster Sampling ◽  
Homogeneity Test ◽  
Test Technique ◽  
Social Ability ◽  
Normality Test ◽  
Traditional Game

This study aims to find out how big the effectiveness of traditional games on the Development of Social Capabilities of Children in Baiturridha Kindergarten Padang Pariaman. Research type is Quantitative research with experiment method. The sample of this study was determined based on Cluster Sampling. Instrument research using instrument grille. Instrument analysis by performing test validity and test reliability. Technique of collecting data by doing observation and test. Technique of data analysis using normality test, homogeneity test and hypothesis test. The result of this research shows that t count > t table, that is 9,037> 2,073, it can be concluded that the development of social ability of children in experimental class using traditional game is more effective than control class using modern game.

scholarly journals Pengelolaan Keuangan Pemerintah di Masa Pandemi Covid 19 (Kasus Pada Pemerintah Provinsi Riau)

2021 ◽  
Vol 4 (1) ◽  
pp. 33-48
Author(s):  
Yesi Mutia Basri ◽  
Gusnardi Gusnardi
Keyword(s):  
Financial Management ◽  
Sampling Technique ◽  
Provincial Government ◽  
Data Display ◽  
Snowball Sampling ◽  
Key Informants ◽  
The Face ◽  
The Government ◽  
The Impact

This study aims to observe how local government financial management is in the face of the Covid-19 Pandemic—in particular, observing how budgeting, administration, and accountability of the Riau Provincial Government regarding the Covid-19 Pandemic. The research method used is a qualitative method with a type of case study. The data collection techniques used in-depth interviews, observation, and documentation. To ensure the validity of the data, triangulation was carried out by carrying out source triangulation and technical triangulation. The informants in this study consisted of key informants, primary informants, and supporting informants. Key informants are the head of the budget, the head of the treasury, and the head of the accounting and reporting sub-section. While the primary informants and supporting informants were selected using the snowball sampling technique. Data analysis was carried out by collecting data, reducing data display data, and making conclusions. The results of the analysis show that the impact of the Covid-19 Pandemic caused the Riau Provincial Government to refocus and reallocate the budget four times. At the administrative and accountability stages, there are problems with recording Unexpected Expenditures, namely the absence of technical guidelines regarding the administration of Unexpected Expenditures, determining spending limits for emergencies and urgency. Another problem is the absence of valid data for the distribution of aid funds for MSMEs affected by Covid-19 as well as valid documents in the recording of grant assistance from third parties. This research contributes to the government in making policies in financial management in a disaster emergency.Keyword: The Covid-19 Pandemic, Financial Management, Refocusing, Reallocation, Administration, Accountability AbstrakPenelitian ini bertujuan untuk mengobservasi bagaimana pengelolaan keuangan Pemerintah Daerah dalam menghadapi Pandemi Covid-19 ini. Secara khusus mengobservasi bagaimana penganggaran, penatausahaan dan pertanggungjawan Pemerintah Provinsi Riau terkait Pandemi Covid-19. Metode penelitian yang digunakan adalah metode kualitatif dengan jenis studi kasus. Teknik pengumpulan data menggunakan teknik wawancara medalam, observasi dan dokumentasi. Untuk meyakinkan keabsahan data, triangilasi dilakukan dengan melaksanakan triangulasi sumber dan triangulasi teknik. Informan dalam penelitian ini terdiri dari informan kunci, informan utama dan informan pendukung. Informan kunci adalah Kabid anggaran, kabid perbendaharaan dan kasubid akuntansi dan pelaporan. Sedangkan informan utama dan informan pendukung dipilih dengan teknik snowball sampling. Analisis data dilakukan  dengan tahap pengumpulan data, reduksi data display data dan melakukan membuat kesimpulan. Hasil analisis menunjukkan bahwa Dampak Pandemi Covid-19 menyebabkan Pemerintah Provinsi Riau melakukan refocusing dan realokasi anggaran sebanyak empat kali pergeseran anggaran. Pada tahap penatausahaan dan pertanggungjawaban terdapat permasalahan pencatatan pada Belanja Tidak Terduga yaitu tidak adanya juknis tentang penatausahaan Belanja Tidak Terduga, penentuan batasan belanja untuk keadaan darurat dan mendesak.  Permasalahan lainnya yaitu tidak  adanya data yang valid untuk penyaluran dana  bantuan bagi UMKM yang terdampak Covid-19 serta dokumen yang valid dalam pencatatan bantuan hibah dari pihak ke tiga. Penelitian ini memberikan kontribusi kepada pemerintah dalam membuat kebijakan dalam pengelolaan keuangan pada keadaan darurat bencana. Kata Kunci :  Pandemi Covid-19, Pengelolaan Keungan, Refocusing, Realokasi, Penatausahaan, Pertanggungjawaban

scholarly journals THE INFLUENCE OF UNDERSTANDING OF ACCOUNTING SYSTEM, GOVERNMENT FINANCIAL MANAGEMENT AND WORK ENVIRONMENT ON PERFORMANCE OF WORK UNITS

2017 ◽  
Vol 1 (3) ◽  
Author(s):  
Susan Rondonuwu ◽  
Agustinus Salle ◽  
Paulus K. Allo Layuk
Keyword(s):  
Work Environment ◽  
Financial Management ◽  
Sampling Technique ◽  
Field Studies ◽  
Financial Accounting ◽  
Accounting System ◽  
Government Accounting ◽  
Study Results ◽  
Work Units ◽  
The Government

The purpose of this study was to test the influence of the understanding of accounting system, government financial management and work environment on the performance of work units (a study in Regional Ministry Departments/ Work Units in Keerom Regency). Population of this research was the 62 respondents from finance managers in the Regional Ministry Departments/ Work Units. The sampling technique used was a non-Probability sampling in saturation sampling. Data collection was conducted through field studies and literature. A Multiple Linear Regression with the F-test and t-test was employed to analyse the data collected and test the hypotheses. The study results showed that the understanding of the government financial accounting system did not influence performance of the work units. Government financial management had no effect on the performance of the work units. Work environment influenced work units performance. Lastly, understanding government accounting system, government financial management and work environment simultaneously influenced performance of work units. Keywords : Understanding of Government Financial Accounting System, Financial Management, Work Environment, Performance of Work Units

scholarly journals PENGEMBANGAN DESA WISATA BERKONSEP SMART TOURISM MELALUI PEMBERDAYAAN KOMPETENSI MASYARAKAT DESA PUJORAHAYU

2021 ◽  
Vol 13 (1) ◽  
pp. 37-49
Author(s):  
Helmita Helmita ◽  
Oktavia Nila Sari ◽  
Niluh Tiara Julianti ◽  
Julpan Dwinata
Keyword(s):  
Test Reliability ◽  
Homogeneity Test ◽  
Journal Articles ◽  
Business Goals ◽  
Normality Test ◽  
Tourism Sector ◽  
Data Validity ◽  
Linearity Test ◽  
Smart Tourism ◽  
Research Show

Changes in technology make tourists more intelligent, aware and technology literate on the tourism sector, making competition very fierce so that it requires new breakthroughs to survive.  This research is a qualitative research with descriptive methods.  The aim of this research is to determine the development of a tourism village by using the concept of smart tourism through the empowerment of the Pujo Rahayu village community. The data was obtained through literature review from various journal articles and questionnaires, as a comparison material.  The sample used is local people, tourism awareness groups and tourists as many as 98 people, by using a purposive technique.  The analysis used includes data validity test, reliability test, normality test, linearity test, homogeneity test, multiple regression analysis, multicollinearity, heteroscedacity test, autocorrelation test, t test, and F test.  The results of the research show that the development of tourism village by using smart tourism concept through the empowerment of community competence is a solution for the development of a village.  In addition, the application of the concept of smart tourism creates a good tourism experience, community welfare, increases effectiveness - competitiveness - of business goals and leads to overall competitive sustainability.   Abstrak: Perubahan teknologi membuat wisatawan semakin cerdas, sadar dan melek teknologi, dari bidang pariwisata membuat persaingan yang sangat ketat sehingga memerlukan terobosan baru guna bertahan. Penelitian ini merupakan penelitian kualitatif dengan metode deskriptif. Tujuan penelitian ini adalah mengetahui pengembangan desa wisata berkonsep smart tourism melalui pemberdayaan masyarakat desa Pujo Rahayu, data diperoleh melalui melalui kajian literatur dari berbagai artikel jurnal, kuesioner, sebagai bahan perbandingan. Sampel yang digunakan adalah masyarakat lokal, kelompok sadar wisata, wisatawan sebanyak 98 orang dengan teknik purposive. Analisis yang digunakan meliputi uji validitas data, uji reliabilitas, uji normalitas, uji liniearitas, uji homogenitas, analisis regresi berganda, multikolinieritas, uji heteroskadasitas, uji otokorelasi, uji t, dan uji F. Hasil penelitian menunjukkan bahwa pengembangan desa wisata berkonsep smart tourism melalui pengembangan kompetensi masyarakat merupakah solusi bagi perkembangan sebuah desa. Selain itu pengaplikasian konsep smart tourism membuat sebuah pengalaman wisata yang baik, kesejahteraan masyarakat, meningkatkan efektifitas – daya saing – tujuan bisnis serta mengarah pada keberlanjutan yang kompetitif secara keseluruhan. 

scholarly journals Pengaruh Kualitas Produk, Harga, Dan Kualitas Pelayanan Terhadap Kepuasan Konsumen Pada Rumah Makan Dabu-Dabu Iris Fresh Wenang Manado

2019 ◽  
Vol 8 (2) ◽  
pp. 26
Author(s):  
Gahensya Keloay ◽  
Wehelmina Rumawas ◽  
Sandra Asaloei
Keyword(s):  
Customer Satisfaction ◽  
Service Quality ◽  
Product Quality ◽  
Consumer Satisfaction ◽  
Test Validity ◽  
Sampling Technique ◽  
Coefficient Of Determination ◽  
Validity And Reliability ◽  
Normality Test ◽  
Quantitative Descriptive

This research was conducted in Dabu-Dabu Iris Fresh Restaurant, Wenang Manado, which aims to find out the 1) effect of product quality ; 2) price and ; 3) service quality on customer satisfaction in Dabu-Dabu Iris Fresh Restaurant, Manado, both individually and in groups. With the focus of the problem is whether product quality, price and service quality affect consumer satisfaction in Rumah Makan Dabu-Dabu Iris Fresh, Wenang Manado. the method used in this study uses quantitative descriptive methods and The population that came in the Dabu-Dabu Iris Fresh Restaurant, Manado Heritage is unknown, therefore the researcher took a sample of 50 respondents using a purposive sampling technique that is consideration of populations that are easily found and this research will only be given to visitors who have visited the House. Eating Dabu-Dabu Iris Fresh, Managing Manado at least 5 times, and the research method used is quantitative descriptive method. The analytical tool used in the data instrument test (validity and reliability test), classic assumption test (normality test, multicollinearity test and heteroscedasticity test), data analysis (multiple regression analysis, test t, F test and test coefficient of determination R2). Based on the t test obtained states that product quality has an influence on customer satisfaction individually. While price is the determination of the value of a product in the minds of consumers that must be paid by consumers to obtain a product of Dabu-Dabu Iris Fresh Restaurant, Wenang Manado. The service quality provided by Dabu-Dabu Iris Fresh Restaurant, Wenang Manado affects consumer satisfaction.

scholarly journals Faktor – Faktor yang Berpengaruh Terhadap Keputusan Pemilihan Daging Ayam Broiler Sebagai Konsumsi Rumah Tangga di Surakarta (Studi Kasus di Kelurahan Tegalharjo Kecamatan Jebres)

2018 ◽  
Vol 16 (1) ◽  
pp. 12
Author(s):  
Endang Tri Rahayu ◽  
Ratih Dewanti ◽  
Mos Aldin Long
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Descriptive Analysis ◽  
Secondary Data ◽  
Sampling Technique ◽  
Test Reliability ◽  
Primary Data ◽  
Regression Test ◽  
Quantitative Descriptive ◽  
Linearity Test

<em>This study aims to determine the factors that influence the decision on the selection of broiler for household consumption in Surakarta. This study is a case study conducted in one of the densest urban village of Tegalharjo, Jebres, Surakarta. This research was conducted in November - December 2015. The basic method used in this research is quantitative descriptive method with survey technique to household / household in Tegalharjo Village, Jebres, Surakarta. Sampling technique is done by Purposive Sampling method with 86 respondents. Primary data was obtained from interview with questionnaire tool. Secondary data obtained from the Central Bureau of Statistics (BPS) Surakarta, Jebres and Tegalharjo. Data analysis used was descriptive analysis, validity test, reliability test, normality test, linearity test, multicollinearity test, heteroscedasticity test and multiple linear regression test. The result of research shows that the instrument is valid because r count&gt; r table and reliable because of Alpha Cronbach result for each sub variable in the range 0,761 - 0,873, research data is normal distribution with significance value of each variable&gt; 0,05, result of multiple linear regression test show each variable has significant effect on broiler consumption except family wealth factor variable (X2), with value of Adjusted R2 equal to 0,731. Conclusion from this research was that the economic and social factors as a whole affect the level of consumption of broiler in the household in Surakarta.</em>

scholarly journals Potential Causes Of Poverty In The City Of Probolinggo

2020 ◽  
Vol 10 (2) ◽  
pp. 157-162
Author(s):  
Tatik Amani ◽  
Yekti Rahajeng ◽  
Hermanto Hermanto
Keyword(s):  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Potential Effect ◽  
Test Reliability ◽  
Cluster Sampling ◽  
Determination Coefficient ◽  
Standard Problem ◽  
The City ◽  
Causes Of Poverty

Poverty is a situation where humans cannot achieve their basic requirements. This has become a standard problem experienced by every country. The research object aims to find the potential causes of poverty in the Probolinggo by examining the effect of the potential for education, unemployment, and inflation simultaneously, partially and dominantly, on poverty. The study used a quantitative method of causal relationships, 391 RTM respondents with cluster sampling technique sampling. The data analysis method used a validity test, reliability test, classical assumption test, multiple linear regression analysis, and determination coefficient analysis. The conclusion from the hypothesis testing in this research is the variables of education, unemployment, and inflation have a significant and partial effect on poverty in Probolinggo City, while the most dominant potential effect on poverty is education. The result of the determination coefficient analysis is 71.9%. The causes of poverty in the city of Probolinggo are education, unemployment, and inflation. From the research results, the local government should continue to motivate and make people aware of the importance of education, improve skills as a means of overcoming unemployment, increase economic growth so the inflation can be suppressed, and the problem of poverty is resolved.

scholarly journals KAJIAN PRODUKTIVITAS TENAGA KERJA PADA PEKERJAAN STRUKTUR RANGKA ATAP BAJA (Studi Kasus proyek Peningkatan Sarana Ruang ICU, RSUD Raden Mattaher Jambi)

2018 ◽  
Vol 18 (1) ◽  
pp. 18
Author(s):  
Elvira Handayani ◽  
Putri Syafira
Keyword(s):  
Work Experience ◽  
High Reliability ◽  
Test Validity ◽  
Test Reliability ◽  
Productivity Level ◽  
Or Management ◽  
Provincial Hospital ◽  
Roof Structure ◽  
Normality Test ◽  
Dominant Influence

From the research results can be known the factors that affect the performance of the building. ICU Room Facilities, Jambi Provincial Hospital, the biggest is done by A21 on the first day that is equal to 91.771%. LUR level on the 2nd day, produced by A22 that is equal to 91,979%. While the level of LUR on the 3rd day generated by A9 of 91.146%. The predetermined variables are Education, Worker's Wage, Workers Health, Inter-Worker Relations, Managerial or Management, and Conformity of Use Simultaneous tools have no significant effect on the productivity of roof structure work. Partially or individually variables that have a significant influence on the energy level of work is the variable Work Experience and the variable of Conformity. Age / Age Comparison Variables have dominant influence on labor productivity level in the Improvement of Space Facility ICU RSUD Raden Mataher Jambi Province. Results of SPSS: 1)  Test Validity, Based on the results of the study, can be concluded in 18 valid questions if r arithmetic> r table. And Variable Variable P12 is a variable that is not vailid, because this variable is not vailid because of the clarity of important question intentions, so the respondents have a big difference of perception and in the end cause the question becomes vailid; 2) Test Reliability, got all variables Cronbach's Alpha for test Reliability questionnaire can meet Cronbach Alpha value between 0.7-0.9, indicating the research questionnaire has a high Reliability value;3) Normality test, In the normality test, the researcher uses Shapiro-Wilk because the tested data is smaller than 50, whereas if more than 50, using the Kolmogorov-Smirnova part. Under the table of 4.27 above, the Index has the star number of Shapiro-Wilk test from 0.05 indicates normal distributed dataKeyword: Productivity

scholarly journals Financial Knowledge as Youth Preneur Success Factor

2019 ◽  
Vol 10 (2(S)) ◽  
pp. 26-32
Author(s):  
Achmad Kautsar ◽  
Nadia Asandimitra
Keyword(s):  
Financial Literacy ◽  
Sampling Technique ◽  
Financial Knowledge ◽  
Test Reliability ◽  
Financial Behavior ◽  
Cluster Sampling ◽  
Success Factor ◽  
Entrepreneurial Success ◽  
Financial Decisions ◽  
Entrepreneurial Skills

Indonesia currently has developed entrepreneurship both conceptually and practically and has developed very rapidly. Knowledge that must be possessed by an entrepreneur is financial knowledge. Adequate financial knowledge is needed to provide entrepreneurial skills to make sound financial decisions. Other variables of financial behavior that are important to be measured along with financial knowledge on the success of young entrepreneurial business are the level of financial behavior and financial literacy. This research was designed as explanatory research to explain the subject of the influence of financial knowledge, financial literacy, and financial attitude towards young entrepreneurial success. The research was conducted in the city of Surabaya. The population of this study is young entrepreneurs who have micro businesses. The sampling technique is done in a way cluster sampling. The analytical method used in this study is to use multiple linear regressions with validity test, reliability test, classic assumption test, and hypothesis testing.

scholarly journals Effect of Practices Executed by Monitoring Education Assistants on Elementary School Teachers’ Mental Health

2020 ◽  
Vol 6 (4) ◽  
pp. 1673-1679
Author(s):  
Sumaira Munawar ◽  
Khadija Sittar ◽  
Misbah Malik
Keyword(s):  
Mental Health ◽  
Elementary School ◽  
Data Collection ◽  
Elementary School Teachers ◽  
Professional Growth ◽  
Sampling Technique ◽  
Cluster Sampling ◽  
School Teachers ◽  
Low Performance ◽  
The Government

Teachers’ mental health not only increases their efficiency, professional growth and development but also their effects their personality. Punjab education department established Monitoring education authorities to improve quality of education by monitoring quality indicators.  Monitoring practices of Education Assistants may affect the mental health of teachers on their workplaces which culminate in low performance. The objective of this study was to determine effect of monitoring education authorities’ practices on school teachers’ mental health. 300 elementary school teachers were selected for data collection through cluster sampling technique in District Sheikhpura. Data collection was done through survey questionnaire with 17 statements. Findings revealed that a significant correlation between teachers’ performance and motivational techniques used by their heads. A pilot study was conducted to validate cronbach's alpha 0.86 which statistically significant. Furthermore, following practices of Monitoring education authorities are effecting mental health index .On the bases of these findings that it is recommended that the government might  give training to MEAs  for  improving  their behaviours  during their visits in schools.

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