scholarly journals AKUNTABILITAS, TRANSPARANSI DAN PARTISIPASI PENYUSUNAN ANGGARAN TERHADAP KINERJA ANGGARAN PADA PEMERINTAH DAERAH LUWU TIMUR

2021 ◽  
Vol 2 (2) ◽  
pp. 105-111
Author(s):  
Jumarthi Achmad ◽  
Haeruddin Saleh ◽  
Chahyono Chahyono

Pentingnya fungsi dan pengukuran kinerja maka pemerintah membuat sistem pengukuran kinerja yang disebut dengan Sistem Akuntabilitas Kinerja Instansi Pemerintah (SAKIP). Pelaporan akuntabilitas kinerja instansi pemerintah dimaksudkan untuk mengetahui kemampuan pemerintah dalam pencapaian visi, misi, dan tujuan organisasi, melalui pengukuran kinerja anggaran. Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh akuntanbilitas, transparansi dan partisipasi penyusunan anggaran terhadap kinerja anggaran pada Pemerintah Daerah Kabupaten Luwu Timur. Penelitian ini menggunakan pendekatan kuantitatif, teknik pengumpulan data melalui penyebaran kuesioner. Sedangkan teknik analisis data menggunakan analisis deskriptif, uji kualitas data (uji validitas dan reliabilitas), uji asumsi klasik, analisis regresi berganda, uji hipotesis serta koefisien determinasi. Hasil penelitian menemukan bahwa akuntabilitas berpengaruh positif dan signifikan terhadap kinerja anggaran pada Kantor Pemerintah Daerah Kabupaten Luwu Timur. Transparansi berpengaruh positif dan signifikan terhadap kinerja anggaran pada Kantor Pemerintah Daerah Kabupaten Luwu Timur. Partisipasi penyusunan anggaran berpengaruh positif dan signifikan terhadap kinerja anggaran pada Kantor Pemerintah Daerah Kabupaten Luwu Timur. Dari hasil pengujian regresi maka diketahui bahwa variabel yang dominan berpengaruh terhadap kinerja anggaran pada Kantor Pemerintah Daerah Kabupaten Luwu Timur adalah partisipasi penyusunan anggaran. Due to the importance of functions and performance measurements, the government made a performance measurement system called the Accountability System for Government Institutions’ Performance (SAKIP). Performance accountability report of government institutions is intended to determine the ability of the government in achieving the vision, mission, and goals of the organization, through measurement of budget performance. This study aims to determine and analyze the effect of accountability, transparency and participation in budgeting on budget performance in the Regional Government of East Luwu Regency. This research uses a quantitative approach with data collection techniques through questionnaires. Meanwhile, the data analysis technique uses descriptive analysis, data quality tests (validity and reliability tests), classic assumption tests, multiple regression analysis, hypothesis testing and coefficient of determination. The results of the study found that accountability had a positive and significant effect on budget performance. Transparency has a positive and significant effect on budget performance in the Government Office of East Luwu Regency. Participation in budgeting has a positive and significant effect on budget performance at the Regional Government Office of East Luwu Regency. From the results of regression test, it is known that the variable dominantly influencing budget performance at the Regional Government Office of East Luwu Regency is budgeting participation.

2019 ◽  
Vol 3 (2) ◽  
pp. 96-110
Author(s):  
Dian Candra Fatihah ◽  
Dewi Rani Desmawati

This research is aimed to determine The Influence of Direct Marketing to Business Consumer Behavior Using Meeting Package at Grand Tjokro Hotel Bandung. Respondents from this research are 44 consumers selected by simple random sampling. This research used quantitative methods with approach descriptive analysis. Data was collected through survey, questionnaires and interviews. The test results validity and reliability variables X and Y are valid and reliable. The data analysis used statistical test of correlation pearson product moment and the coefficient of determination. Calculated used SPSS version 21. The data of this research is obtained from consumer data Grand Tjokro Hotel Bandung. From the result obtained correlation coefficient of 0,633. This tells that there is strong relation between Direct Marketing of Business Consumer Behavior. The influence of Direct Marketing to Business Consumer Behavior to 40,0% and remaining 60,0% is influenced by other factors not examined. The problems are competition between hotels is very tight, lack of coordination between sales. The suggestions given to fix the problem are 1) Do a better promotion to attract the attention of consumers; 2) Evaluation between Manager and Sales especially in Sales and Marketing Division.


2020 ◽  
Vol 1 (4) ◽  
pp. 159-165
Author(s):  
Dian Setiawan

Describe the implementation of the fingerprint electronic absence policy on the discipline and performance of civil servants as well as the impact it has on implementing the fingerprint electronic absence policy. Qualitative descriptive method describes various conditions and situations as the object of research. The data collection techniques used were observation, documentation and interviews. After the implementation of fingerprint electronic attendance, discipline increases and obligations as employees have been carried out in accordance with applicable regulations. The application of sanctions in the regional government of seluma regency is in accordance with the regulations of civil servants and the provision of rewards for employees who excel has been carried out properly, to inspire other employees, so that they can work better.  


2021 ◽  
Vol 9 (1) ◽  
pp. 18-27
Author(s):  
Suraswati Suraswati ◽  
Kamaruddin Sellang ◽  
Monalisa Ibrahim

This study aims to determine the effect of Organizational Communication on the Work Effectiveness of Apparatus in the Arateng Village Office, Sidenreng Rappang District. The population of this study was 2,133 people and a sample of 32 people. The sampling technique used is saturated samples. This type of research is quantitative descriptive. Data collection techniques are observation, interviews, library research and questionnaires. Data analysis techniques using descriptive analysis, data quality tests (validity and reliability), classic assumption tests, linear regression and hypothesis testing.The results showed that organizational communication 62.68% influential categories include wise and politeness 61.8%, feedback acceptance 63%, information sharing 60%, giving information assignments 66.8%. reduce task uncertainty 61.8%. work effectiveness 61.4% influential categories include the quantity of work 61.8%, work quality 62.4%, time utilization 60.%. The factors that influence organizational communication 58.26% are quite influential include horizontal communication 62.4%, diagonal communication 56.2%, vertical communication 56.2%. This shows the effect of Organizational Communication on the Effectiveness of Workers in the Arateng Village Office Sidenreng Rappang District is 61% of the 100% expected results, which is classified in the category of "influence".


Jurnal IPTA ◽  
2018 ◽  
Vol 6 (1) ◽  
pp. 10
Author(s):  
Akbar Isawatul Jariah ◽  
I GPB. Sasrawan Mananda ◽  
I Nyoman Sudiarta

The aim of this research is to find out how big the influence of viral marketing that has elements of information spreading, credibility of information, expressing positive feelings, economic incentive, and helping the company towards the number of Indonesian tourists visit to South Korea, Sample determination in this study using accidental sampling method with a total of 100 respondents. Data collection techniques used questionnaires, nonparticipation observations, interviews, and literature. Data analysis techniques in this study are descriptive analysis, multiple linear regression analysis, validity and reliability test, hypothesis test, and coefficient of determination analysis using SPSS version 17.0. The results of this study indicate the influence of viral marketing towards the number of Indonesian tourists visit to South Korea is very significantly simultaneous and partial effect with a value of 91,6%. For the economic incentive dimension, the result of analysis is 3,705, helping the company 3,311, credibility of information 2,461, information spreading 2,220, and expressing positive feelings 2,020. The data collected through online questionnaires to the respondents who have ever visited South Korea.


Author(s):  
Muammar Rinaldi

The purpose of this study is to determine the effect of Service Quality and Promotion on OVO Customer Satisfaction. The research methodology used is quantitative descriptive method, the unit of analysis in this study is STIE Eka Prasetya and the observation unit is students from STIE Eka Prasetya. The population in this study were 993 respondents from STIE Eka Prasetya. The technique of determining the number of samples used in this study is the Slovin formula and amounted to 91 respondents. The research method used is the technique of data collection through the distribution of questionnaires that conducted systematically based on research objectives. The analytical method used to solve problems and prove hypotheses is descriptive analysis and regression analysis. This analysis includes validity and reliability, classic assumption tests, multiple linear regression analysis, hypothesis testing through t and F tests, and the coefficient of determination (R2) test. The results of the t test show that the variable Service Quality has a positive and significant effect on OVO Customer Satisfaction, and the Promotion variable has a positive and significant effect on OVO Customer Satisfaction. The results of the F test show that the Service Quality and Promotion simultaneously effect the Customer Satisfaction. The result of coefficient of determination test results (R2) shows that Customer Satisfaction was effected by Service Quality and Promotion variables, while the remaining is explained by other variables such as perception, digital marketing and personal selling that are not discussed in this study.


2019 ◽  
Vol 14 (1) ◽  
Author(s):  
Yuuki Jonas John Assa ◽  
Harijanto Sabijono ◽  
Sintje Rondonuwu

In order to encourage the creation of performance accountability, government agencies need an accountability system so that they can operate efficiently and effectively to realize the transparency of government agencies and maintain public trust in the government, especially the City Government of Manado. This study aims to investigate and describe the System Manado City Government Especially at the Tourism Office. The research method used is descriptive analysis method. The results of this study indicate that the Implementation of the Performance Accountability System of the Manado City Government Agency can improve better transparency where this system is an integration of the planning system, budgeting system, and performance reporting system that is in line with the implementation of the financial accountability system. In this case, each agency, both the leader and the work device, is obliged to record and report on the use of state finances and their suitability with the applicable rules, but in the implementation there are still several obstacles, namely Human Resources that are less understanding and lacking in coordination between providers and trustee / budget users in the institution so that there are differences in the report documents obtained.


Media Ekonomi ◽  
2017 ◽  
Vol 18 (3) ◽  
pp. 1
Author(s):  
Biondi Mahesa

<p>This study purpose is to analyze the structure, behavior and performance of the Beverage Industry in Indonesia, concentration ratio and Nerfindahl index are used to see market structure of Beverage Industri condust their activity. Descriptive analysis is used to analyze the market behavior of firms in the beverage industry.The data used in this research is secondary data, and period of research is from2006 until 2009. These studies show that market structure of Softdrink Industry in Indonesia is tight oligopoly the average concentration ratio of the four largest firms (CR4) is 97.83 percent and thebehavior of firms in determining prices is influenced by the rival pricing. Themarket beverage industry in Indonesia tends to become less competitive orconcentrated, so need oversight by the government to supervise the business activities which indicated a dominant position is and too difficult for new entrants beverage industry market in Indonesia.<br />Keywords : PDB, CRn, IHH, Market Structure Oligopoly</p>


2021 ◽  
Vol 12 (2) ◽  
pp. 115
Author(s):  
Sudung Simatupang ◽  
Novita Butarbutar ◽  
Vivi Candra

<em>The aim is to see the effect of work influence on employee performance, which represents employee performance, as well as work discipline and workers on employee performance. Which is the object of research at the Social Service for Women's Empowerment and Child Protection in Pematangsiantar City with 40 employees. The analysis used is the validity and reliability test, normality, coefficient of determination, simple and multiple equations, then partial test (t test) and simultaneous test (F test). The results of the study found that all variables of this study: work discipline, individual appraisal and performance were declared valid and reliable. To test for normal distribution that the value of the variable is stated as normal distribution, then the coefficient of determination shows that each independent variable contributes to the employee performance variable. The results of the equation carried out with simple regression show positive results and with multiple equations it is found that the greater the contribution of individual factors to employee performance than work discipline. Partial test (t test) found a positive and significant effect of work discipline on employee performance, as well as to assess individual performance. Simultaneous test (F test) that work discipline and people have a positive and significant effect on employee performance</em>


Jurnal IPTA ◽  
2021 ◽  
Vol 9 (1) ◽  
pp. 153
Author(s):  
Citra Yanti Pakpahan ◽  
I Wayan Suardana ◽  
I Made Kusuma Negara

The purpose of this study is to study the majority of service quality and brand image of the service user loyalty offered by Sriwijaya air. The determination of the sample in this study used a purposive sampling method of 250 respondents. Data collection techniques using questionnaires, and literature study. Data analysis techniques in this study were descriptive analysis, multiple linear regression analysis, validity and reliability, comparative analysis, hypothesis testing, and coefficient of determination analysis using SPSS version 18.0.The results of this study indicate the quality of service and brand image on the loyalty of service users who are supported by Sriwijaya Air at Kualanamu International Airport, Medan, which is stated to have a significant and partially significant effect simultaneously with a value of 72.2%. For service quality variables get the results of analysis with a t test of 7.140 and brand image of 3.809. The data of this study were obtained from distributing online questionnaires to respondents who had used Sriwijaya Air at Kualanamu International Airport, Medan.


2017 ◽  
Vol 6 (1) ◽  
pp. 1
Author(s):  
Tevi Leviany ◽  
Wiwin Sukiati

Abstract. The writer conducted this research to know the influence of Risk Based Capital (RBC) towards profitability of life-insurance company. According to the Government Regulation, Regulation of the Minister of Finance of Republic of Indonesia Number 424/KMK/.06/2003, decidedthe solvability level to determine the level of Risk Based Capital (RBC) achieved by every insurance company, was ≥ 120%. RBC that is owned by insurance company would influence the result of its profitability level. The purpose of this research was to find out the influence of Risk Based Capital towards Profitability of Life-Insurance Company, PT. BNI Life Insurance year 2007-2011. The method used in this research was descriptive analysis method and the use of statistics. The hypothesis testing used t-test. The data analysis used linear regression statistics, Pearson correlation, and coefficient of determination.  The t-test showed that Risk Based Capital did not give significant influence towards profitability. The result could be observed in the analysis of determination coefficient which showed r value was 0.0231 or 2.31%. It means that there was a correlation of Risk Based Capital towards Profitability, but it was not too significant.    Keywords: risk based capital;  profitabilityAbstrak. Pada penelitian ini, penulis ingin menguji pengaruh Risk Based Capital (RBC) terhadap profitabilitas perusahaan asuransi jiwa. Risk Based Capital (RBC) adalah suatu ukuran  yang menginformasikan tingkat keamanan financial atau kesehatan suatu perusahaan asuransi. Semakin besar rasio kesehatan RBC perusahaan asuransi, maka semakin sehat kondisi financial perusahaan tersebut. Peraturan pemerintah melalui Keputusan Menteri Keuangan No 424/KMK.06/2003 menetapkan batas tingkat solvabilitas untuk menentukan tingkat risk based capital (RBC) yang harus dicapai setiap perusahaan asuransi, yaitu ≥ 120%. RBC yang dimiliki perusahaan asuransi akan mempengaruhi tingkat profitabilitas yang dihasilkan. Tujuan penelitian ini untuk mengetahui apakah Risk Based Capital berpengaruh terhadap Profitabilitas pada perusahaan asuransi jiwa PT. BNI Life Insurance . Metode yang digunakan dalam penelitian ini adalah metode analisis deskriptif dan penggunaan statistik. Pengujian hipotesis menggunakan uji t. Penganalisaan data menggunakan statistik regresi linier, korelasi Pearson, dan koefisien determinasi.  Hasil Uji t menunjukkan bahwa Risk Based Capital tidak berpengaruh secara  signifikan terhadap Profitabilitas. Hasil ini dapat dilihat pada analisis koefisien determinasi, nilai r sebesar 0,0231 atau 2,31% yang berarti terdapat hubungan antara Risk Based Capital terhadap Profitabilitas, namun tidak terlalu signifikan.Kata Kunci: risk based capital;  profitability


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