scholarly journals Pengaruh Inventarisasi, Legal Audit, Penilaian dan Kondisi Aset terhadap Optimalisasi Pemanfaatan Aset pada Pemerintah Daerah Kabupaten Bone Bolango

2017 ◽  
Vol 8 (2) ◽  
Author(s):  
Sherly Pauweni ◽  
Herman Karamoy ◽  
Hendrik Gamaliel

Abstract. One of the main problems in the asset management is the asset utilisation and management disorders. This creates difficulties for the local government to identify the assets that they hold or manage, thus the asset utilisation and its management tend not to be optimal. The objective of this research is to analyse the impact of asset management to the optimisation of the asset utilisation at Local Government of Bone Bolango. The variables utilised for this research are stocktaking, legal auditing, assessment and condition of the asset. The samples for this research are 104 people. Respondents were selected through purposive sampling. This is a quantitative research and the method used was multiple regression analysis. The research finding shows that partially, the stocktaking, assessment and condition of the asset have positive and significant impact to the optimisation of asset utilisation; while the legal auditing has no impact toward the optimisation of asset utilisation. The value of the coefficient of determination shows that the stocktaking, legal auditing, assessment and condition of the asset altogether contribute to the optimisation of asset utilisation which is 58,8% and the remaining of 41,2% is affected by the factors beyond this research.Keywords: The Optimization of Asset Utilisation, Stocktaking, Legal Auditing, Assessment, and Condition of the asset.Abstrak. Salah satu masalah utama dalam manajemen aset adalah ketidaktertiban dalam penggunaan dan pemanfaatannya. Ini menyebabkan pemerintah daerah kesulitan untuk mengetahui secara pasti aset yang dikuasai atau dikelolanya, sehingga aset-aset tersebut cenderung tidak optimal dalam penggunaan maupun pemanfaatannya. Penelitian ini bertujuan untuk menganalisis pengaruh manajemen aset terhadap optimalisasi pemanfaatan aset pada Pemerintah Daerah Kabupaten Bone Bolango. Variabel-variabel yang digunakan dalam penelitian ini adalah inventarisasi, legal audit, penilaian dan kondisi aset. Dengan menggunakan purposive sampling, jumlah sampel penelitian yang diambil sebanyak 104 orang. Jenis penelitian ini adalah kuantitatif dengan menggunakan metode analisis regresi berganda. Hasil penelitian menunjukkan bahwa secara parsial inventarisasi, penilaian dan kondisi aset berpengaruh positif dan signifikan terhadap optimalisasi pemanfaatan aset, sedangkan legal audit tidak berpengaruh terhadap optimalisasi pemanfaatan aset. Nilai dari koefesien determinasi menunjukkan bahwa inventarisasi, legal audit, penilain dan kondisi aset bersama-sama berkontribusi terhadap optimalisasi pemanfaatan aset yaitu sebesar 58,8 %, dan sisanya 41,2 % dipengaruhi oleh faktor lain diluar model penelitian.Kata kunci: Optimalisasi Pemanfaatan Aset, Inventarisasi, Legal Audit, Penilaian dan Kondisi Aset 

2019 ◽  
Vol 1 (1) ◽  
pp. 116-142
Author(s):  
Jumiarni Jumiarni ◽  
Moh. Yasin Soumena ◽  
Rusnaena Rusnaena

This study aims to find out if the factors that consisting of factors promotion, factors influential damage value services and factors of the decision to use the customers gold pawn in a bank syariah mandiri as well as to know whether the most commonly the influential between promotion , services and factors factors value assessment of the decision to use the customers gold pawn in a bank syariah mandiri kcp polewali .The research is quantitative research with the methods descriptive .As for the data collection was done through the distribution of the questionnaire The methodology that was used to test hypotheses is by using the practical , reliability test , normality test , of multiple regression analysis , t test , test f , the coefficient of determination ( adjusted r square ) , and correlations double .Based on the research done it can be seen that the regression equation is linear research and the worship of idols in this is y: 3,138 + 0,141x1 + 0,270x2 + 0,407x3, The results of the testing simultaneously ( f ) variable x consisting of the x1 ) ( promotion , the service ( ) x2 , and the damage the x3 ( ) led to a positive and significant of the decision of customers to use the gold pawn of significantly by 0,000; 0,05 & it .Then , the results of the test on this fact ( ) suggests that the variable t ( service x2 ) value assessment and the x3 ( ) most dominant influence simultaneously with the resolution of customers to use the gold pawn , it is spotted with significant value and 0,000 0,006; 0,05 & it .


2020 ◽  
Vol 2 (1) ◽  
pp. 1-20
Author(s):  
Zyahratul Wilda ◽  
Syahriyah Semaun ◽  
Arqam

This study aims to determine whether there is an influence of Non-Performing Financing on mudharabah and murabaha financing on the level of profitability and want to know the dominant variables that simultaneously influence the level of profitability at the Sharia xxx Bank. This research is a quantitative research with descriptive method. Data collection is derived from financial statements. The method used to test hypotheses is to use multiple regression analysis techniques, t test, f test, coefficient of determination (R2). The results showed: Based on the results of the t test (partial) which showed that the significance value of Non-Performing Financing (NPF) mudharabah financing was -1,761 with a significance probability of 0.220 which means it was greater than the α value of 0.05, so it can be concluded that Non-Performing Financing (NPF) mudharabah financing has a negative and partially significant effect on profitability (ROA) at the Sharia xxx Bank. And the results of the t test (partial) which shows that the significance value of Non-Performing Financing (NPF) murabaha financing is 2,422 with a significance probability of 1.36 which means it is greater than the α value of 0.05, so it can be concluded that Non-Performing Financing (NPF) murabaha financing has a positive and significant effect on profitability (ROA) at the Sharia xxx Bank. And the dominant variable simultaneously influencing the level of profitability at the Sharia xxx Bank is the Performing Financing (NPF) of murabahahyakni financing at 1.36.


Jurnal USAHA ◽  
2021 ◽  
Vol 2 (1) ◽  
pp. 43-57
Author(s):  
Danang Wijayanto Wijayanto ◽  
Yohanes Jhony Kurniawan ◽  
Hariyatno Hariyatno Hariyatno

This research was conducted to determine the influence of mobile phone sales, sales of credit vouchers and sales of handphone accessories to the revenue of cellular entrepreneurs in the City of Sukabumi. Data collection in research carried out by interview, observation and literature study. Test equipment used with multiple regression analysis, regression coefficient analysis, coefficient of determination with testing partial and simultaneous testing. This study used quantitative research methods aimed at testing predetermined hypotheses. The sample used in this study amounted to 40 respondents. Analysis of the data used is the multiple regression analysis test and the classic assumption test. From the results of the significance test, there is a significant simultaneous influence (together) of the variables of mobile phone sales, sales of credit vouchers and sales handphone accessories to the revenue of cellular entrepreneurs. While based on partial testing, there is a significant influence of mobile phone sales, sales of credit vouchers and sales of handphone accessories to the revenue of cellular entrepreneurs. And the order of variable contribution that influences the revenue of cellular entrepreneurs is the variable of sales of the credit vouchers, sales of handphone accessories and mobile phone sales.


2021 ◽  
Vol 5 (2) ◽  
pp. 80
Author(s):  
Putri Ayunisari ◽  
Aristha Purwanthari Sawitri

<div class="page" title="Page 1"><div class="layoutArea"><div class="column"><p><span>The meaning of the research to understand the impact of CSR, GCG using institutional ownership and IC on value company using PBV with profitability using ROE as moderation. Obtained 14 company samples during the six years of research using a way to take samples by purposive sampling method. The analytical method uses multiple regression analysis and moderated regression analysis provided with SPSS software for Windows 25.00. The results of the partial study showed there was no influence of CSR variables on PBV, GCG variables using institutional ownership showed a positiv</span><span>e relati’onship with PBV, IC variables showed no </span><span>influence on PBV, ROE variables with CSR could not moderate towards PBV, ROE variables with GCG were significantly different PBV which means ROE is a moderating variable that succeeds in agreeing between GCG against PBV, and the ROE and IC interaction variable is not able to moderate against PBV</span></p></div></div></div>


2021 ◽  
Vol 9 (1) ◽  
pp. 75-85
Author(s):  
Yohny Anwar

Penelitian ini bertujuan untuk mengetahui dan mengananlisis kinerja Aparatur  Pada Badan Pengelolaan Keuangan Pendapatan dan Aset Daerah (BPKPAD) Kota Binjai yang terdiri dari insentif, disiplin,prestise terhadap kinerja Metode analisis data yang digunakan dalam penelitian ini menggunakan analisis regresi berganda (Multiple Regression Analysis) dengan melakukan uji kualitas data, uji asumsi klasik, uji hipotesis dan koefisisen determinasi dengan menggunakan program Statistical Package for Social Science (SPSS). Populasi dalam penelitian ini adalah seluruh pegawai yang  berstatus PNS pada Badan Pengelolaan Keuangan, Pendapatan dan Aset Daerah (BPKPAD) Kota Binjai yang berjumlah 93 orang pegawai. Seluruh populasi digunakan sebagai sampel.  Hasil penelitian ini membuktikan bahwa Secara parsial variabel disiplin, insentif, dan prestise berpengaruh positif dan signifikan terhadap kinerja aparatur pada Badan Pengelolaan Keuangan Pendapatan dan Aset Daerah Kota Binjai. Disiplin merupakan variabel dominan dalam mempengaruhi kinerja aparatur pada Badan Pengelolaan Keuangan Pendapatan dan Aset Daerah Kota Binjai. Disiplin, insentif, dan prestise secara simultan berpengaruh positif signifikan terhadap kinerja aparatur pada Badan Pengelolaan Keuangan Pendapatan dan Aset Daerah Kota Binjai. AbstractThis study aims to determine and analyze the performance of the Apparatus at the Regional Income and Asset Financial Management Agency (BPKPAD) of Binjai City which consists of incentives, discipline, prestige for performance.The data analysis method used in this study uses multiple regression analysis with multiple regression analysis. perform data quality test, classic assumption test, hypothesis test and coefficient of determination using the Statistical Package for Social Science (SPSS) program. The population in this study were all employees with civil servant status at the Binjai City Financial, Revenue and Asset Management Agency (BPKPAD) totaling 93 employees. The entire population is used as the sample. The results of this study prove that partially the variables of discipline, incentives, and prestige have a positive and significant effect on the performance of officials at the Regional Income and Asset Financial Management Agency of Binjai City. Discipline is the dominant variable in influencing the performance of officials at the Binjai City Regional Income and Asset Financial Management Agency. Discipline, incentives, and prestige simultaneously have a significant positive effect on apparatus performance at the Binjai City Regional Income and Asset Financial Management Agency. Keywords: Emotional Intelligence, Self-Efficacy, OCB, Employee Performance


2021 ◽  
Vol 2 (2) ◽  
pp. 59-65
Author(s):  
Abdul Wakil

Abstract The purpose of this research is to analize the impact of promotion and consumer trust on online purchasing decision. The type of this research is a quantitative research using multiple regression analysis. The population in this research are all Tokopedia marketplace consumers. The sampling method used in this research is purposive random sampling as many as 50 people. The results of this research showed that promotion has a positive and significant effect on online purchasing decision, consumer trust has a positive and significant effect on online purchasing decision.   Keywords : Promotion ; Consumer Trust ; Online Purchasing Decision


2021 ◽  
Vol 5 (1) ◽  
Author(s):  
Jati Prastyo ◽  
Bambang Mursito ◽  
Istiqomah Istiqomah

The purpose of this study is to examine purchasing decisions through online applications (e-commerce) on an online motorcycle taxi-based delivery service. This study uses a quantitative approach, namely by collecting data from respondents using a questionnaire. The number of samples is 100 people, calculated using the Slovin formula for buyers for three months. The sampling technique uses purposive sampling on consumers who have bought Sapa Kopi products through the Grabfood application. In testing multiple regression analysis using SPSS version 21, the calculated F value of 64.530 (p> 3.09) and a significance value of 0.000 (p 1.98) with a significance value of 0.000 (p 1.98) with a significance value of 0.000 (p 1.98) with a significance value of 0.017 (p


2019 ◽  
pp. 98-124
Author(s):  
Randi Swandaru

The purpose of this study is to examine the impact and the electronic service quality of the national zakat management information system (SIMBA) on the national zakat collection. This paper uses a multiple regression analysis in its explorative attempt to illustrate the impact of SIMBA implementation on the national zakat collection. It shows that SIMBA is positive and significantly impact the national zakat collection as well as the human development index that is used as a proxy for the human resource management quality of zakat institutions in the respective city. Nonetheless, the population is negative and significant to the zakat collection as endemic poverty and reluctance to pay zakat are indicated as the reasons. Moreover, this study has succeeded in adapting and conducting e-service quality survey to zakat information system realm. All the tests prove that the instrument in this study has a high degree of reliability and validity. The results show that some of the demographic factors significantly impact the perceived performance of SIMBA. Multiple regression analysis that is conducted in this study shows that e-service quality dimension is positive and significant towards SIMBA’ overall quality, perceived value, and loyalty intention. This study contributes to the zakat management system literature, especially in the impact of the national zakat information system, which is pivotal in enhancing zakat collection and poverty alleviation program funded by zakat.


Author(s):  
Eka Fitria Ambarini ◽  
Mispiyanti Mispiyanti

This study aimed to examine the causal relationship between budget emphasis, self-esteem and budget participation by using primary data collected by distributing questionnaires to the respondent. The population was the OPD Regency of Kebumen with a purposive sampling as a sampling technique. From 75 questionnaires that have been distributed, 70 questionnaires have been received and only 43 questionnaires that could be processed. This studied used multiple regression analysis methods. The study showed that based on the t-test:  budget emphasis and self-esteem have a positive and significant effect on budgetary slack, while budget participation does not affect budgetary slack. The coefficient of determination (R²) showed 29,5%, that was mean 29,5% variable of budgetary slack influenced by variables budget emphasis, self-esteem, and budget participation but 70,5% explained by other variables which not exist in this research


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