PENGARUH FASILITATOR PENDAMPING DAN KELEMBAGAAN TERHADAP TINGKAT KINERJA KEUANGAN DENGAN PENGAWASAN PEMERINTAH DAERAH SEBAGAI VARIABEL MEDIASI

This study aims to find out and analyze the influence of facilitator and institutional facilitators on the level of financial performance with the supervision of local government as a mediating variable. This study is an expo facto research using the survey method. The population in this study was 64 respondents from Kelurahan Unit Management in Kendari City. The sample of this study is the entire study population which amounted to 64 financial management units.The results of the study show that the facilitator has a positive and significant effect on financial performance. The facilitator has a negative and insignificant effect on the supervision of the local government, the institution has a positive and not significant effect on financial performance, the institution has a positive and significant effect on the supervision of the local government and supervision of the regional government positive and significant effect on financial performance. Regional government oversight is not able to act as a mediating variable on the relationship of facilitating facilitators in improving financial performance and supervision of local government capable of acting as a mediating variable on the relationship of facilitating facilitators in improving financial performance.

PENGARUH PENDIDIKAN DAN PELATIHAN, PENGALAMAN KERJA DAN DISIPLIN KERJATERHADAP KINERJA PENGELOLA KEUANGAN DI UNIVERSITAS HALU OLEO

This study aims to find out and analyze the Effect of Education and Training, Work Experience and Work Discipline on Financial Management Performance at Halu Oleo University. Respondents in this study were all employees who served as financial managers at Halu Oleo University. The total respondents were 106 people. Data analysis used in this study is multiple linear regression analysis techniques that are processed through SPSS version 23.0 for Windows software.The results of this study indicate that education and training have t (t-sig) of 0,000 which means that education and training have a positive and significant effect on the performance of financial managers, work experience has t (t-sig) of 0.118 which means that work experience has no effect and is not significant on performance financial managers, work discipline has t (t-sig) of 0.031 which means that work discipline has a positive and significant effect on the performance of financial managers. The conclusions in this study are education and training, work experience and work discipline simultaneously have a significant effect on the performance of financial managers. Education and training have a significant effect on the performance of financial managers, work experience has no effect and is not significant on the performance of financial managers and work discipline has a significant effect on the performance of financial managers in

PENGARUH SISTEM INFORMASI AKUNTANSI, SISTEM PENGENDALIAN INTERN, GOOD GOVERNMENT GOVERNANCE, BUDAYA ORGANISASI TERHADAP KINERJA PT. PLN PERSERO SUB RAYON WUA-WUA DAN BENUA BENUA

This study aims to determine and analyze the effect of accounting information systems, internal control systems, go od Goverment governance, organizational culture on the performance of PT PLN (Persero) Sub Rayon Wua-Wua and continents. Respondents in this study were all employees of PT PLN (Persero) Sub Rayon Wua-Wua and continents who had positions as Managers, Supervision, assistants, juniors, staff. The total respondents were 105 people. Analysis of the data used in this study is a multiple linear regression analysis technique that is processed through SPSS version 23 software.The results of this study indicate that the t value of accounting information system (X1) is 7.729 with a significance of 0,000 (tsig = 0,000 more keci than the value of α = 0.05 thus, accounting information system variables have a significant effect on company performance. Internal Control System Variables (X2) of 2,244 with a significance level of 0,027 (tsig = 0,000) Smaller than the value of α = 0,05, the internal control system variable has a significant effect on company performance. Good Corporate Governance (X3) of 2,241 with significant 0,027 (tsig = 0,000 ) smaller than α = 0.05 05, the Good Governacne variable has a significant effect on company performance. Organizational Culture variable is 6.423 with a significance level of 0.000 (tsig = 0,000 smaller than the value of α = 0.05, the organizational culture variable has a significant effect on company performance.

DILEMA ETIS BAGI AUDITOR INTERNAL PEMERINTAH DAERAH (Studi Fenomenologi Pada Auditor Internal Inspektorat Provinsi Sulawesi Tenggara)

Tujuan dari penelitian ini adalah untuk mengeksplorasi fakta secara empiris mengenai pemaknaan, rekontruksi tindakan terhadap dilema etis yang menimpa auditor internal pemerintah daerah pada inspektorat provinsi Sulawesi Tenggara. Penelitian ini menggunakan pendengakatan studi fenomenologi. Penelitian ini juga menggunakan Paradigma Interpretif untuk memahami, mendeskripsikan, dan menjelaskan realitas dari dilema etis yang di alami auditor Internal pemerintah daerah.Hasil penelitian yang dapat dijelaskan dalam penelitian ini adalah di temukan bahwa terdapat dilema etis Auditor Internal pemerintah daerah ketika melakukan proses audit dimana dilema itu adalah dilema yang di pengaruhi oleh individu auditor itu sediri berupa tekanan dari obrik, sevis, kerabat yang menjadi obrik. Disamping itu terdapat dilema pada struktur dilingkungan auditor internal berupa tekanan atasan, faktor kurangnya sumberdaya manusia dan waktu yang sempit untuk digunakan untuk mengaudit. Kesadaran spiritual adalah kesadaran utama yang dijadikan fondasi untuk tetap bertindak etis, melahirkan keadaran yang lain yaitu kesadaran sosial, keadaran hukum, kesadaran profesi yang juga merupakan fondasi bagi auditor untuk berada pada Idealisme dan bertindak etis.

STUDI OPTIMALISASI PENGELOLAAN ZAKAT PROFESI DIBADANG AMIL ZAKAT KOTA KENDARI

This study aims (1) Knowing and analyzing the optimality of professional zakat management is examined from the aspect of potential muzakki, professionalism of institutions, commitment of employees of the State Civil Apparatus (ASN) and aspects of distribution of zakat to mustahik; (2) Knowing and analyzing the factors that determine the level of optimization of management of professional zakat in the Amil Zakat Agency in Kendari City; (3) Knowing and analyzing the efforts made by BAZNAS to improve the optimization of management of professional zakat in the Amil Zakat Agency in Kendari City. This type of research uses qualitative descriptive. Meanwhile the analytical method used is descriptive qualitative data processing technique 9words) which is done in order to describe the result of the study. Data and information through observation techniques, documentation studies and interviews with implementers, muzakki and mustahik. The results of the study are (1) optimization of zakat management in Kendari National Baznas, reviewed from the aspect of potential, professionalism of institutions, work commitment of the State Civil Apparatus (ASN), and aspects of distribution / distribution are still not optimal. (2) The factors that influence the optimization of zakat management in Kendari City are the awareness of muzakki to pay zakat, the performance of the National Amil Zakar Agency that is trustworthy, professional and transparent, which is targeted to mustahiq and effective socialization to the community. (3) Baznas' efforts in optimizing the management of professional zakat are involving all State Civil Apparatus (ASN) to pay professional zakat in each work unit.

STRATEGI PENINGKATAN PENJUALAN PROPERTI PADA PT. AMANAH SULAWESI TENGGARA

This research aims to analyse the strategy for propertysales improvement at PT. Amanah Sultra. Data used in this research is primary data collected from the employees of PT. Amanah Sultra. Amount of population in this research are 45 people and the sample research are 15 people of PT. Amanah Sultra employees. Data analysis applied is SWOT Analysis Method.Result of the research shows that there are four strategies that can be applied in improving the sales property profit at PT. Amanah Sultra. The four strategies are: a. SO Strategy: 1. Continuously innovating and improving the products quality in order to surpass competition with other same companies. 2. Improving and widening market networking in order to influence costumer in their decision making on choosing housing products. ST Strategy: 1. Continuously innovating and improving the products quality in order to surpass competition with other same companies. 2. Improving and widening market networking in order to influence costumer in their decision making on choosing housing products. C. WT Strategy: PT. Amanah Sultra conductsvission and mission generalization to the employees through training until the purpose of the company achieved in order to improve the customer trust towards the company. D. WT Strategy: PT. Amanah Sultra continuously improves the relationship quality of internal and external within the company in order to surpass competition with other same companies.