scholarly journals Pengaruh Akuntabilitas Keuangan Daerah, Value For Money, Kejujuran, Transparansi, Dan Pengawasan Terhadap Pengelolaan Keuangan Daerah (Studi Kajian Pada Pemerintah Kabupaten Labuhanbatu Pusat)

2021 ◽  
Vol 6 (2) ◽  
pp. 175-185
Author(s):  
Fredo TSP Hasugian ◽  
Ricky Ary Syahputra ◽  
Aulia Rahman Harahap
Keyword(s):  
Financial Management ◽  
Sampling Method ◽  
Primary Data ◽  
Value For Money ◽  
Analysis Techniques ◽  
Financial Accountability ◽  
Regional Finance ◽  
Finance Management ◽  
Unit Unit ◽  
Local Work

This study aims to examine the influence of local financial accountability, value for money, honesty, transparency and supervision of local financial management. The sample of this research is all SKPD (Local Work Unit Unit) as user of budget related to regional finance management at Regency Government of Labuhanbatu amounting 36 SKPD and 36 Committing Officer of Commitment so amounted 72 person. Sampling method is census method, and data used is primary data. Data were collected by distributing the queryer directly submitted to the respondent. Data analysis techniques use path analysis with the help of SmartPLS 3 program. The results of this study show that value for money, honesty, transparency and oversight have positive and significant correlation to Regional Financial Management, while Regional Financial Accountability has negative and significant correlation to Regional Financial Management.

scholarly journals The Effect of Financial Literacy, Parents’ Social Economic and Student Lifestyle on Students Personal Financial Management

2021 ◽  
Vol 10 (3) ◽  
pp. 522-531
Author(s):  
Dewiana Novitasari ◽  
Juliana Juliana ◽  
Masduki Asbari ◽  
Agus Purwanto
Keyword(s):  
Financial Literacy ◽  
Financial Management ◽  
Random Sampling ◽  
Structural Equation ◽  
Quantitative Methods ◽  
Sampling Method ◽  
Social Economic ◽  
Primary Data ◽  
Equation Modeling ◽  
Analysis Techniques

The purpose of this study was to analyze the effect of financial literacy, parents’ social economic and student lifestyle on students’ personal financial management. This study used quantitative methods and data analysis techniques of Structural Equation Modeling using SmartPLS 3.0 software. The research sample used a random sampling method. The data used primary data collected through a questionnaire. The number of returned and valid questionnaires was 220 samples. The data was processed by using SEM. The results of the study concluded that financial literacy had a significant effect on students’ personal financial management, student lifestyle had a significant effect on students’ personal financial management, and parents’ social economics had a significant effect on students’ personal financial management. The novelty of this research was the Correlation model of financial literacy, parents’ social economic and student lifestyle on students’ personal financial management. The results of this study can be a reference for further research that can be applied in other organizations.

scholarly journals OPTIMALISASI PENGAWASAN PENGELOLAAN KEUANGAN DAERAH DI KABUPATEN SIDOARJO

2015 ◽  
Vol 3 (1) ◽  
pp. 35
Author(s):  
Luchman Sanjaya
Keyword(s):  
Financial Management ◽  
Secondary Data ◽  
Primary Data ◽  
Literature Study ◽  
Work Unit ◽  
Local Finance ◽  
Regional Finance ◽  
Finance Control ◽  
Personalized Approach ◽  
Local Work

This study aimed to determine, describe and analyze the optimization of Inspectorate function in the Sidoarjo Regency in conducting oversight of financial management as well as strategies to overcome the weaknesses of local finance control by the Inspectorate in Sidoarjo Regency. This research used descriptive research through a qualitative approach. Data collected through the literature study come from primary data and secondary data. The results showed the optimization of supervision and financial management by the Inspectorate in Sidoarjo Regency has not been run in accordance with the monitoring mechanism and the regional finance authority. Some strategies are arranged to overcome obstacles in the control and management of local finance by Inspectorate Sidoarjo regency include: using a personalized approach to the audit in carrying out checks on the local work unit (SKPD), e-audit approach, increase of the inspector/auditor of local work unit (SKPD), the budgeting process on the inspection costs more planned, as well as an understanding of the apparatus is associated with budgeting.

Analisis Kualitas Pelayanan Pada Unit Perijinan Angkutan Dan Kendaraan Wajib Uji Dinas Perhubungan Kabupaten Karanganyar

2020 ◽  
Vol 4 (02) ◽  
Author(s):  
Fachry Prasetyo ◽  
Priyanto Susiloadi
Keyword(s):  
Performance Analysis ◽  
Service Quality ◽  
Sampling Method ◽  
Sampling Technique ◽  
Primary Data ◽  
Good Service ◽  
Analysis Techniques ◽  
User Community ◽  
Customer Perceptions ◽  
Level Of Satisfaction

Good service quality in public services will give an impetus to the user community to give a good assessment. Good service by the State Civil Servants (ASN) in the Transportation Obligatory Licensing Unit (UPAKWU) in the Karanganyar District Transportation Department was apparently still receiving complaints from the service user community. This shows that there are still some shortcomings in the implementation of the service system in the office. The sampling technique uses accidental sampling method. The data used are primary data obtained directly from respondents by providing a list of questions or questionnaires. Data analysis techniques using Importance-Performance Analysis (IPA) are used to measure the level of satisfaction of someone over the performance of other parties, and Cartesian Diagrams to determine service indicators that satisfy or do not satisfy consumers. The results showed that: Service quality in UPAKWU Karanganyar Regency according to customer perceptions has not been satisfactory, despite having good service performance / above average. This is based on the results of the Importance Performance Analysis analysis which gets a result of 94.36% (Total Tki

Pengaruh Program E-Samsat terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Dengan Kepuasan Kualitas Pelayanan Sebagai Variabel Intervening (Studi Kasus Samsat Daerah Istimewa Yogyakarta)

2020 ◽  
Vol 15 (2) ◽  
Author(s):  
Dewi Kusuma Wardani
Keyword(s):  
Data Analysis ◽  
Service Quality ◽  
Path Analysis ◽  
Sampling Method ◽  
Motor Vehicle ◽  
Primary Data ◽  
Significant Positive Effect ◽  
Analysis Techniques ◽  
Positive Effect ◽  
Special Region

The purpose of this research is to know, the influence of e-samsat program to the satisfaction of service quality, the influence of the satisfaction of service quality to the compliance of motor vehicle taxpayer, the influence of e-samsat program to the compliance of the motor vehicle taxpayers, and to know the effect of e-samsat program on compulsory compliance motor vehicle tax through satisfaction of service quality as intervening variable in Special Region of Yogyakarta. We use primary data. The sample of research is 75 taxpayers but the sample that can be processed only 74.The sampling method used is purposive sampling. Data analysis techniques used path analysis, t test, F test, and R2 test. Based on result of research by using path analysis that, e-samsat program have a significant positive effect to service quality satisfaction, service quality satisfaction has a significant positive effect to vehicle taxpayer compliance, e-samsat program has a significant positive effect on vehicle taxpayer compliance and program e-samsat has a significant positive effect on the compliance of motor vehicle taxpayers through the satisfaction of service quality.Keywords: e-samsat program, service quality satisfaction, and taxpayer compliance

scholarly journals The Influences of Competence and Motivation on Performance by Way of Reward as Moderating Variable (A Case Study in Regional Financial Management of Bulungan Regency Administration)

2017 ◽  
Vol 1 (1) ◽  
pp. 80
Author(s):  
Mochamad Hamzah ◽  
Rosidi Rosidi ◽  
Endang Mardiati
Keyword(s):  
Financial Management ◽  
Financial Incentive ◽  
Sampling Technique ◽  
Partial Least Square ◽  
Least Square ◽  
Regional Finance ◽  
Finance Management ◽  
Performance Incentive ◽  
Regional Performance ◽  
Analysis Mode

<p>This study aimed at analyzing and examining the influences of competence and motivation on the regional finance management performance using regional performance incentive/reward as  moderating variable. The employed analysis mode is PLS (Partial Least Square). The study was carried out at the regional work units in Bulungan. The sampling technique was purposive sampling. The results of this study indicates that competence and motivation variable positively influence the performance of regional financial managers. Performance financial incentive has yet to be proven to strengthen competence effect on the performance of regional financial managers, but it has proven to strengthen the influence of motivation on the performance of the regional financial managers. Thus, it can be concluded that the higher the competence and motivation of regional financial managers, the performance will increase. The employees’ motivation are increasing when policymakers reward them the incentive as an appreciation to achieve better performance.</p><p> </p><p><strong>Keywords </strong>  : competence, motivation, performance, regional performance incentive</p>

scholarly journals A Study on Adapting of Afghan Students in Universities of Turkey

2018 ◽  
Vol 6 (10) ◽  
Author(s):  
Ahmad Jawid Muradi ◽  
Ismet BOZ ◽  
Mirwas AZAMI
Keyword(s):  
Interpersonal Relationships ◽  
Cultural Adaptation ◽  
Sampling Method ◽  
Primary Data ◽  
Nonparametric Analysis ◽  
Educational Levels ◽  
Analysis Techniques ◽  
Turkish Government ◽  
Research Findings ◽  
Online Sampling

The aim of the study is to propose a solution by examining the adaptation problems experienced by the Afghan students who are studying in different faculties and departments of various universities of Turkey. The survey based on the primary data collected by online sampling method and 60 different questions from Afghan students studying in Turkey by August 2017. In the analysis of the obtained data, SPSS version 21.0 program was used and parametric and nonparametric analysis techniques applied in the direction of research findings. The survey has been done in 49 various universities, 12 different faculties, and 161 students. Among the participants 39.1% had scholarships from the Turkish government (YTB), 26.7% were supported by the Afghanistan government, and 34.2% were studying by their own financial possibilities. All of the students came from Afghanistan for education purposes. Their parents' economic and educational levels are good; nearly all of them are well-educated people. Most of the students are living in dormitories, and they are happy to study in Turkey. They don't have any problems with interpersonal relationships and cultural adaptation with other students in dorms, as well as with people in Turkey.

scholarly journals Alms-Giving and Financial Management

2020 ◽  
Author(s):  
Grisvia Agustin ◽  
Agus Sumanto ◽  
Muhammad Hasyim Ibnu Abbas ◽  
Lustina Fajar Prastiwi ◽  
Santi Merlinda
Keyword(s):  
Financial Management ◽  
Profit Maximization ◽  
Personal Finance ◽  
Primary Data ◽  
Personal Factors ◽  
Causality Test ◽  
Wealth Maximization ◽  
Finance Management ◽  
Economic Decision Making ◽  
The Individual

Objectives of financial management may be broadly divided into two parts such as profit maximization and wealth maximization. But alms-giving doesn’t have any connection with profit maximization or wealth maximization. Giving of alms is individual spending with non-profit oriented. Alms-giving objective for religious reason only to obey God’s order. In macro economics and micro-economics theory there are alms component as spending. Because alms-giving is better to be spent secretly. The research aims to analyze causality relationship between giving of alms with individual financial management using Econometric analysis Toda-Yamamoto causality test with E-views software. Purposive sampling method is employed to get primary data from respondents. Personal finance management is an activity that involves all the individual financial decisions, which includes budgeting, saving, insurance, mortgages. When a person plans his personal finance, he needs to take a range of financial products and other personal factors into consideration. Personal finance management has a huge influence on one’s life and future. Respondents comes from various region with various occupation and income with various religion background. Research analysis finds overwhelming support for the idea which optimism impacts economic decision-making by proving that alms affect financial management. Keywords: Alms-giving, financial management, Toda-Yamamoto causality test

scholarly journals Kualitas Pelayanan Fiskus, Dimensi Keadilan, Kesadaran Wajib Pajak dan Kepatuhan Wajib Pajak Orang Pribadi

2018 ◽  
Vol 5 (02) ◽  
pp. 201-212
Author(s):  
Pipit Awwalina Farihin Yadinta ◽  
Suratno Suratno ◽  
J.M.V Mulyadi
Keyword(s):  
Sampling Method ◽  
Tax Compliance ◽  
Jel Classification ◽  
Primary Data ◽  
Collection Method ◽  
Analysis Techniques ◽  
Analysis Technique ◽  
Questionnaire Method ◽  
Positive Effect

ABSTRACT This study aims to test and analyze empirically the effect of tax authority service quality, justice dimensions and taxpayer awareness on individual tax compliance. A common problem in this study is that the level of mandatory compliance in Tax Service Office in Depok has fluctuated every year. The population in this study is an individual taxpayer in Tax Service Office Depok. Until the end of 2015 there were 241,518 active taxpayers. Sampling is done by proportional sampling method. The number of samples is determined by 110 people. The primary data collection method used is the questionnaire method. The data analysis technique used in this study is multiple regression analysis techniques. Based on the results of the analysis conducted, evidence was obtained that the quality of service of the tax authorities, the dimensions of justice and awareness of taxpayers had a significant positive effect on individual tax compliance. ABSTRAK Penelitian ini bertujuan untuk menguji dan menganalisis secara empiris pengaruh kualitas pelayanan fiskus, dimensi keadilan dan kesadaran wajib pajak terhadap kepatuhan pajak orang pribadi. Permasalahan umum dalam penelitian ini adalah tingkat kepatuhan wajib di KPP Depok mengalami fluktuatif naik turun setiap tahunnya. Populasi dalam penelitian ini adalah para wajib pajak orang pribadi yang ada di KPP Depok. Sampai dengan akhir tahun 2015 tercatat sebanyak 241.518 wajib pajak aktif. Pengambilan sampel dilakukan dengan metode proportional sampling. Jumlah sampel ditentukan 110 orang. Metode pengumpulan data primer yang dipakai adalah dengan metode angket. Teknik analisis data yang digunakan dalam penelitian ini adalah teknik analisis regresi berganda. Berdasarkan hasil analisis yang dilakukan diperoleh bukti bahwa kualitas pelayanan fiskus, dimensi keadilan dan kesadaran wajib pajak memiliki pengaruh positif yang signifikan terhadap kepatuhan pajak orang pribadi. JEL Classification: H24, H21

scholarly journals EVALUASI PENERAPAN AKUNTANSI PENERIMAAN DANA TRANSFER PADA BADAN PENGELOLA KEUANGAN DAN BARANG MILIK DAERAH PROVINSI SULAWESI UTARA

2015 ◽  
Vol 4 (1) ◽  
pp. 115
Author(s):  
Indah Helda Wantah ◽  
David P.E. Saerang ◽  
Lidia Mawikere
Keyword(s):  
Financial Management ◽  
Financial Statements ◽  
Regional Finance ◽  
Finance Management ◽  
Management Board ◽  
Local Revenue ◽  
Revenue Collection ◽  
North Sulawesi ◽  
Made In ◽  
Technical Terms

Each SKPD who has the task of picking and receiving local revenue collection and acceptance shall perform under the terms set out in the legislation. The purpose of this study was to determine the application of accounting receipt of funds transfer in Financial Management Board and Regional Property North Sulawesi Province. Accounting receipt of funds transfer includes a series of activities of receiving, recording, distribution and accountability in the management of money that is the Regional Finance Management Unit (SKPKD) and / or Unit (SKPD). The method used is descriptive qualitative. Based on this study, the obtained results that the Financial Management Board and Regional Property North Sulawesi receive funds transfers from the center, are recorded in the form of journal and distribution in accordance with applicable regulations, and accountability made in the financial statements. However, the Financial Management Board and Regional Property North Sulawesi need to improve the understanding of the technical terms for each employee.

scholarly journals Good University Governance: Budgeting Participation and Internal Control

2019 ◽  
Vol 14 (1) ◽  
pp. 1-18
Author(s):  
Rulyanti Susi Wardhani ◽  
◽  
Taufiq Taufiq ◽  
Luk Luk Fuadah ◽  
Saadah Siddik ◽  
...  
Keyword(s):  
Agency Theory ◽  
Internal Control ◽  
Sampling Method ◽  
University Governance ◽  
Audit Committees ◽  
Primary Data ◽  
Communication Climate ◽  
Analysis Techniques ◽  
Budgetary Participation ◽  
Partial Effects

The purpose of this study was to examine the simultaneous and partial effects of budgeting participation and internal control on good university governance at Bangka Belitung University and State Manufacturing Polytechnic of Bangka Belitung Islands, Indonesia. Data collection used a saturated sampling method of 485 consisting of all employees and lecturers at the two colleges. Estimation models were built based on previous research studies and the Agency Theory. Data analysis techniques used multiple regression analysis along with testing classical assumptions using a Likert scale on primary data. The results of the study showed that budgetary participation and internal control have a positive and significant effect on good university governance both simultaneously and partially, where internal control is the dominant variable influencing good university governance. This illustrates the alignment of findings with the Agency Theory. The implications for the future are that the Bangka Belitung University and the State Manufacturing Polytechnic continue to pay attention to internal control to create a resonance of good university governance towards the internationalization of higher education. In this study only two variables were used that affect good university governance. Other influences also play a role in the improvement including audit committees, organizational culture, and organizational communication climate that can be addressed by future researchers. Keywords: good university governance, budgeting participation, internal control

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