ANALISIS IMPLEMENTASI ANGGARAN BERBASIS KINERJA TERHADAP  AKUNTABILITAS KINERJA PEMERINTAH KABUPATEN PEGUNUNGAN BINTANG

The objective of this study is to observe the influence of performance-based budgeting (PBB) on thegovernment's accountability, such as planning, implementation, accountability, and performanceevaluation. Pegunungan Bintang was chosen as a research location and the cluster sampling method was used to determined 96 respondents. Data processing technique consist of several stages, first stage isdata quality test by used validity test and reliability test, next step was normality test,multicollinearity test dan heteroscedasticity test called classical assumption test, when researchdata was valid and reliable and normally distributed, there was no multicollinearity danheteroscedasticity, then hypothesis test worth to continue. Hypothesis test consisted of multiplelinear regression, determination coefficient (R2), partial tested (t-test), and simultaneous tested (Ftest).The result shows that partially the planed and implementation have no effect on accountability ofgovernment’s performance accountability with significance values of 0.872 and 0.656 respectively,however accountability and performance evaluation had an effect on the government’s performanceaccountability with significance values of 0,000 and 0,000.

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Kepatuhan Wajib Pajak Orang Pribadi Ditinjau dari Kemudahan Penerapan Sistem E-filing dan Pengetahuan Perpajakan

JURNAL ONLINE INSAN AKUNTAN ◽

10.51211/joia.v5i1.1314 ◽

2020 ◽

Vol 5 (1) ◽

pp. 1

Author(s):

Indra Wijaya ◽

Desi Komala Sari

Keyword(s):

Linear Regression ◽

Multiple Linear Regression ◽

Sampling Method ◽

Hypothesis Test ◽

Research Data ◽

Reliability Test ◽

Normality Test ◽

Filing System ◽

The Individual ◽

Positive Effect

Abstrak: Penelitian ini bertujuan untuk mengetahui pengaruh Kemudahan Penerapan Sistem E-Filing Dan Pengetahuan Perpajakan Terhadap Kepatuhan Wajib Pajak. Data penelitian ini diperoleh dari kuesioner (primer) yang dibagikan kepada Wajib Pajak PT. PLN (Persero) Tbk UP3 Tanjung Priok dengan menggunakan metode accidental sampling. Populasi penelitian ini adalah Wajib Pajak Orang Pribadi PT. PLN (Persero) Tbk UP3 Tanjung Priok. Sampel yang digunakan pada penelitian ini sebanyak 30 responden. Kuesioner ini di uji dengan uji valditas dan uji reliabilitas sebelum penelitian. Uji asumsi klasik yang digunakan adalah uji normalitas, uji multikolinieritas, uji heteroskedastisitas, dan uji autokorelasi. Uji hipotesis yang digunakan adalah regresi linier berganda. Hasil penelitian ini menunjukkan bahwa (1) Kemudahan Penerapan Sistem E-Filing tidak berpengaruh signifikan terhadap Kepatuhan Wajib Pajak. (2) Pengetahuan Perpajakan berpengaruh positif terhadap kepatuhan Wajib Pajak. Kata Kunci: E-Filing, Kepatuhan Wajib Pajak, Pengetahuan Perpajakan. Abstract: This research aimed to know the influence of the Ease of Application the Tax E-Filing and Knowledge System on Taxpayer Compliance. The research data was obtained from the questionnaire (primary) which was distributed to the Taxpayers of PT. PLN (Persero) Tbk UP3 Tanjung Priok the sample of this research used the accidental sampling method. The populations of this research were the Individual Taxpayer of PT. PLN (Persero) Tbk UP3 Tanjung Priok. The sample of this research used the 30 respondents. This questionnaire was tested by validity test and reliability test before the research. The classic assumption test used the normality test, multicollinearity test, heteroscedasticity test, and autocorrelation test. The hypothesis test was used multiple linear regression. The results of this research showed that (1) Ease of Application of the E-Filing System has no significant effect on Taxpayer Compliance. (2) Tax knowledge has a positive effect on taxpayer compliance. Keywords: E-Filing, Taxpayer Compliance, Tax Knowledge.

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The effect of budgeting based on performance upon the accountability of authority administration of Bogor municipality performance period 2014-2017

The Accounting Journal of Binaniaga ◽

10.33062/ajb.v4i2.337 ◽

2019 ◽

Vol 4 (2) ◽

pp. 1

Author(s):

Agung Fajar Ilmiyono

Keyword(s):

Performance Evaluation ◽

Environmental Factors ◽

Financial Reporting ◽

Random Sampling ◽

Sampling Method ◽

Budget Planning ◽

Performance Accountability ◽

Sample Test ◽

And Performance ◽

Regional Work

Budgeting based on performance is a type of budget used in public sector activities. This type of budget is influenced by environmental factors that must be predicted to determine the level of uncertainty high or low, so that the objectives for implementing financial reporting performance accountability can be achieved. The purpose of this study is to determine the effect of Budget Planning on Performance Accountability of Bogor municipality administration, to determine the effect of Budget Implementation on Performance Accountability of Bogor municipality administraion and to determine the effect of Performance Evaluation on Performance Accountability of Bogor municipality administration. This research was conducted at the scope of the Bogor municipality administration. This research was conducted at the scope of the Bogor municipality administration. The analytical method used is sample test t and multiple linear regression. the sample chosen using a random sampling method taken from 10 units of the Bogor City Regional Work Unit (SKPD) consisting of 50 respondents. The results of the study showed that Budget Planning and performance evaluation have a positive and significant effect on the Accountability of the Performance of Bogor municipality administration. While Budget Implementation does not affect the Accountability of Performance of Bogor municipality administration.. Keywords: Budget Planning, Budget Implementation, Performance Evaluation, and Performance Accountability

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PERSEPSI MAHASISWA TENTANG EFEKTIVITAS PROGRAM PENGALAMAN LAPANGAN KEPENDIDIKAN (PPLK) TERHADAP KESIAPAN MENJADI GURU PADA MAHASISWA PENDIDIKAN EKONOMI UNP

Jurnal Ecogen ◽

10.24036/jmpe.v1i2.4764 ◽

2018 ◽

Vol 1 (2) ◽

pp. 422

Author(s):

Ira Fitria ◽

Syamwil Syamwil ◽

Rita Syofyan

Keyword(s):

Random Sampling ◽

Hypothesis Test ◽

Sampling Technique ◽

Educational Experience ◽

Reliability Test ◽

Validity And Reliability ◽

Normality Test ◽

Internship Experience ◽

Economics Students ◽

Simple Regression

The purpose of this articel is to analyze the effect Perseption of students about Effectivity of The Educational Internship Experience Program (PPLK) towards the readiness becoming a teacher. This type of the research is descriptive quantitative. The population of research is the economics students July to December 2017 period. The sample is 40 students that be selected from total 66 students by using Slovin formula with Insidential Random Sampling technique. The data collected by using the questionnaire. The instrument t is tested by using validity and reliability test. The data is analyzed by using descriptive and inductive (inferensial) analyze which is the normality test, heteroscedasticity test, and hypothesis test is analyzed by using simple regression, determination coefficient and F experiment with α=0.05. The result of this research has showed that there has been a significant perseption of students about effectivity of the educational internship experience program PPLK to the readiness become a teacher, it has showed by the significant of 0,008 < 0,05 and TCR perseption of students about effectivity of PPLK variable (x) at 75,79%. Both TCR for variables of perseption of students about effectivity of PPLK and readiness become a teacher are determined in a good category. It has indicated that PPLK has contributed to the readness become a teacher. Based on the results of the study it is suggested that students are able to provide apperception the beginning of learning because with the provision of apperception the learning will be more directed and students must be able to adapt the new environment.Keywords: Perseption , Effectivity, Educational Experience Program , Readiness Becoming a Teacher

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THE EFFECT OF ASSET STRUCTURE, PROFITABILITY, COMPANY SIZE, AND COMPANY GROWTH ON CAPITAL STRUCTURE (The Study of Manufacturing Companies Listed on the IDX for the Period 2013 - 2017)

JURNAL BISNIS STRATEGI ◽

10.14710/jbs.27.2.123-136 ◽

2019 ◽

Vol 27 (2) ◽

pp. 123

Author(s):

Hilma Faza Ariyani ◽

Irene Rini Demi Pangestuti ◽

Susilo Toto Raharjo

Keyword(s):

Capital Structure ◽

Sampling Method ◽

Stock Exchange ◽

Manufacturing Companies ◽

Financial Reports ◽

Normality Test ◽

And Performance ◽

Company Growth ◽

Positive Effect ◽

The Capital Structure

The purpose of this study was to determine and examine the effect of asset structure, profitability, firm size and company growth on the capital structure of manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2013 – 2017. The sampling method used was purposive sampling that was 52 companies in the criteria. Data obtained from the Financial Reports and Performance Reports published in the Indonesian Capital Market Directory (ICMD). The analytical tool that used is multiple regression. Hypothesis testing is done by the F test, t-test and determination coefficient. For the classical assumption, the test is done by the normality test, autocorrelation test, multicollinearity test, and heteroscedasticity test. The analysis of asset structure has a positive effect on the capital structure and not significant to the capital structure, profitability has a negative and significant effect on the capital structure, the size of the company has a positive and significant effect on the capital structure, and the company’s growth has a negative and significant effect on the capital structure.

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Pengaruh Pelatihan Kerja Terhadap Kinerja Karyawan Pada PT. Penerbit Erlangga Cabang Samarinda

E-BISMARK : Jurnal Ekonomi, Bisnis Dan Marketing ◽

10.46964/jebm.v1i2.642 ◽

2020 ◽

Vol 1 (2) ◽

Author(s):

Muhtar Sehe ◽

Syachrul Syachrul ◽

Zalfiani Zalfiani

Keyword(s):

Linear Regression ◽

Data Processing ◽

Job Training ◽

Employee Performance ◽

Hypothesis Test ◽

Reliability Test ◽

Simple Linear Regression ◽

Validity Test ◽

Normality Test ◽

Professional Resources

Employee performance is the results achieved and the achievements shown by employees that help the company achieve the goals it sets. One way that can be done to print these professional resources is to conduct or include employees in a training. This study aims to analyze the effect of job training on employee performance at PT. Publisher Erlangga Branch Samarinda. Data processing in this study used SPSS 17 for windows software, while for testing using a questionnaire in the validity test and reliability test before the study. The classic assumption test used is the normality test. The hypothesis test used is simple linear regression. After analyzing the data obtained from the respondents, the researcher concludes that job training has an effect on employee performance at PT. Erlangga Publisher, Samarinda Branch.

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HYBCIM: Hypercube Based Cluster Initialization Method for k-means

International Journal of Innovative Technology and Exploring Engineering - Special Issue ◽

10.35940/ijitee.j9774.0881019 ◽

2019 ◽

Vol 8 (10) ◽

pp. 3584-3587 ◽

Cited By ~ 2

Keyword(s):

Clustering Algorithms ◽

Major Effect ◽

Processing Technique ◽

Quality Parameters ◽

Data Sets ◽

Initial Cluster ◽

And Performance ◽

Initial Choice ◽

Accuracy Performance ◽

Data Processing Technique

Clustering is a data processing technique that is extensively used to find novel patterns in data in the field of data mining and also in classification techniques. The k-means algorithm is extensively used for clustering due to its ease and reliability. A major effect on the accuracy and performance of the k-means algorithm is by the initial choice of the cluster centroids. Minimizing Sum of Squares of the distance from the centroid of the cluster for cluster points within the cluster (SSW) and maximizing Sum of Square distance between the centroids of different clusters (SSB) are two generally used quality parameters of the clustering technique. To improve the accuracy, performance and quality parameters of the k-means algorithm, a new Hypercube Based Cluster Initialization Method, called HYBCIM, is proposed in this work. In the proposed method, collection of k equi-sized partitions of all dimensions is modeled as a hypercube. The motivation behind the proposed method is that the clusters may spread horizontally, vertically, diagonally or in arc shaped. The proposed method empirically evaluated on four popular data sets. The results show that the proposed method is superior to basic k-means. HYBCIM is applicable for clustering both discrete and continuous data. Though, HYBCIM is proposed for k-means but it can also be applied with other clustering algorithms which are based on initial cluster centroids.

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The Impact of Motivation on The Performance of Employees in Hotel Sapadia Pematangsiantar

Journal of Sosial Science ◽

10.46799/jsss.v2i1.87 ◽

2021 ◽

Vol 2 (1) ◽

pp. 62-65

Author(s):

Marto Silalahi ◽

Sudung Simatupang ◽

Yosi Anindhita Molek Manalu

Keyword(s):

Positive Relationship ◽

Employee Performance ◽

Hypothesis Test ◽

Reliability Test ◽

Qualitative And Quantitative Analysis ◽

Qualitative And Quantitative ◽

Normality Test ◽

R Value ◽

The Impact ◽

Positive Results

The concept of this study aims to examine the effect of motivation on the performance of employees of Hotel Sapadia Pematangsiantar, amounting to 42 people with research time in April 2020. The study was conducted with qualitative and quantitative analysis. The results of the validity test show that the calculated r value is greater than critical r with the results of the research variable being declared valid, the reliability test shows that all research variables are declared reliable. Then, the determination coefficient test shows that the R value has a strong and positive relationship with motivation and employee performance and motivation variable is able to explain and measure employee work variable. The results of the normality test explain that the research is normally distributed. The simple equation regression equation shows positive results of motivation on employee performance and the hypothesis test accepts the hypothesis of the study.

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PENGARUH GIRO WAJIB MINIMUM, BI RATE DAN INFLASI TERHADAP LOAN TO DEPOSIT RATIO

Kinerja ◽

10.34005/kinerja.v2i01.475 ◽

2019 ◽

Vol 1 (02) ◽

pp. 1-19

Author(s):

Elly Soraya N ◽

Rika Safitri

Keyword(s):

Significant Influence ◽

Sampling Method ◽

Hypothesis Test ◽

Estimation Methods ◽

Coefficient Of Determination ◽

Normality Test ◽

Independent Variable ◽

Data Estimation ◽

Research Show ◽

Descriptive Statistical Analysis

The purpose of this research is to analyze the influence of Minimum statutory reserve, BIRate, and Inflation towards Loan to Deposit Ratio. Population in this research used JointVenture Bank in Indonesian Banking Directory during period 2013 through 2017.Purposive sampling method were used as samples determining method and 14 bankselected as the sample of the research. This type of research is descriptive quantitative.Presentation and analysis of research data using descriptive statistical analysis, paneldata regression models, data estimation methods namely Chow Test, classicalassumption analysis using normality test, multicollinearity test and hypothesis test. Thisresult of research show that variable GWM have positive and not significant influence toLDR. Variable BI Rate have negative significant influence to LDR. And variable inflationhave positive significant influence to LDR. The coefficient of determination (R2) is 89%compared to the independent variable on the variable Loan to Deposit Ratio in 2013-2017. While 4% is contributed by other factors.

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GENETIC LITERACY LEVELS AND GENETIC SCREENING ATTITUDES ON MEDICAL STUDENTS IN INDONESIA: A NATIONAL SURVEY

Malaysian Journal of Public Health Medicine ◽

10.37268/mjphm/vol.20/no.3/art.407 ◽

2020 ◽

Vol 20 (3) ◽

pp. 1-8

Author(s):

Lantip Rujito ◽

Talitha Nandhika ◽

Dyah Woro Dwi Lestari ◽

Miko Ferine ◽

Amalia Muhaimin

Keyword(s):

Medical Students ◽

National Survey ◽

Genetic Screening ◽

Sampling Method ◽

Cluster Sampling ◽

Reliability Test ◽

Validity And Reliability ◽

Genetic Literacy ◽

Adequate Knowledge ◽

Literacy Level

Genetic literacy is an adequate knowledge that personally involves someone to comprehend and actively participate in genetic issues. An individual’s genetic literacy level will influence their decisiveness and attitudes towards reoccurring genetic issues, including genetic screening. This research aimed to discover the relation between genetic literacy levels and genetic screening attitudes of medical students in Indonesia. The data were collected using a cluster sampling method composing of 492 students from 41 universities in Indonesia. Subjects filled the questionnaires, which have underwent validity and reliability test using online modality under local supervisors. Genetic literacy levels were divided into two categories: adequate (>50%) and inadequate (<50%) levels, whereas the genetic screening attitude was categorized into consent and dissent. Of 492 respondents, only 121 people (24.59%) have adequate genetic literacy levels. The study also reports that 262 respondents (60.16%) agreed to the use of genetic screening. Using regression logistic, study found there was no relationship between genetic literacy and attitudes (p>0.05). Disagreements about using genetic screening are more prevalent among female respondents rather than male respondents. The study showed no relationship between genetic literacy levels and genetic screening attitudes of medical students in Indonesia.

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

10.31227/osf.io/5qpce ◽

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.

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