PENGARUH KEPEMIMPINAN, KEMAMPUAN DAN MOTIVASI DIRI TERHADAP KINERJA PERANGKAT DESA DI KECAMATAN SINGOSARI KABUPATEN MALANG

Abstract, The Effect of Leadership, Ability and Self-Motivation on VillagePerformance in Singosari District, Malang Regency. Government in the villagearea is an organization consisting of people who have a series of activities that areclear and carried out continuously to achieve organizational goals and this can berealized optimally if supported by the performance of village officials.Theobjectives of this study are: 1) To test and analyze leadership, ability, selfmotivation and performance of village officials 2) To test and analyze leadership,ability and self motivation simultaneously influence the performance of villageofficials 3) To test and analyze leadership, ability and self motivation partiallyinfluences the performance of village officials 4) To test and analyze the dominantinfluence between leadership, ability and self motivation on the performance ofvillage officials.This type of research is explanatory research, which explains thecausal relationship between research variables through hypothesis testing. Thepopulation used in this study is the village apparatus in Singosari District MalangRegency as many as 156 village apparatuses with a total sample of 61 respondents.The data analysis technique used in this study is multiple linear regressionanalysis.The results of the analysis show that leadership in Singosari DistrictMalang Regency is included in the good category, high employee ability, highemployee motivation and performance of village officials in Singosari DistrictMalang Regency included in the high category. There is an influence of leadership,ability and work motivation on the performance of village officials in SingosariDistrict, Malang Regency. Based on Beta Standardized Coeficients, workmotivation variables have a dominant influence on village officials in SingosariDistrict, Malang Regency.Keywords: Leadership, Ability, Self Motivation and Performance of VillageOfficials

PENGARUH KUALITAS LAYANAN DAN SISTEM ADMINISTRASI PERPAJAKAN ELEKTRONIK TERHADAP KEPATUHAN WAJIB PAJAK BADAN KPP PRATAMA PASURUAN MELALUI KEPUASAN WAJIB PAJAK SEBAGAI VARIABEL PENGHUBUNG

High level of taxpayer compliance is one of the keys to success in achieving tax revenue targets. To improve taxpayer compliance, the Directorate General of Taxes has made several efforts including improving service quality and implementing an electronic tax administration system. The research objective is to determine the magnitude of the effect of service quality and electronic tax administration system on taxpayer compliance which is mediated by taxpayer satisfaction. Data collection by distributing questionnaires to 94 taxpayers as research samples. Statistical analysis used was a path analysis system that was processed with SPSS Version 18. The results of this research stated that service quality directly did not have a significant effect on taxpayer compliance, but indirectly through taxpayer satisfaction service quality significantly affected mandatory compliance tax. While the electronic tax administration system directly has a significant effect on taxpayer compliance but indirectly through taxpayer satisfaction does not have a significant effect on taxpayer compliance. Keywords: Service quality, Electronic Tax Administration System, Satisfaction, and Taxpayer Compliance

PENGARUH MOTIVASI, KEMAMPUAN DAN KOMITMEN KERJA TERHADAP KINERJA KARYAWAN PADA PERUSAHAAN MEUBLE BASUKI LACASA ART GALLERY SINGOSARI-MALANG

The role of human resources in the organization is very important, because it is natural if the management give more attention through the policies that has been taken. Currently many problems that arise related to employment, especially employee performance, therefore the problems relating to performance need to be resolved. Motivation is a condition or energy that moves employees directed to achieve the goals of the company organization. besides motivation, another thing that can affect performance is ability, by having the appropriate ability in the field of work that he does, then he can work better. While employee performance in general is influenced by two main factors, namely the ability and driving force or what is called motivation. The purpose of this study were: 1) describing the motivation, work ability, commitment and performance employers at the Meuble Basuki Lacasa Art Gallery Singosari-Malang. 2) analayzing the influences of motivation, work ability, and commitment employer performance at the Meuble Basuki Lacasa Art Gallery Singosari-Malang Company. And 3) analyzing the dominant influences of Motivation, Ability and Work Commitment on Employee Performance at Singosari-Malang Meuble Basuki Lacasa Art Gallery. The analysis method used in this research was descriptive analysis. The results of his research were: 1) Motivation, work ability and commitment of employer simultaneously have a significant effect on the performance of employer at Meuble Basuki Lacasa Art Gallery Singosari Malang, and 2) Based on the results of the t test shown that motivation, work ability and employee commitment simultaneously have a significant effect on employee performance at Meuble Basuki Lacasa Art Gallery Singosari Malang, while the variable that has a dominant influence on employee performance were motivation. Key Word : Motivation, Work Ability, Komitmen dan Commitment of Employer

TANTANGAN DALAM MENGEMBANGKAN JIWA ENTREPRENEUR DI KALANGAN GENERASI MUDA WIRAUSAHA BULELENG BALI

This study aims to determine the challenges in developing the spirit of entrepreneurship among the young generation of entrepreneurs in Bali Buleleng. The method is through interviews with several young entrepreneurs who are struggling in various fields of business. The results obtained that every person has an entrepreneurial spirit that is able to form independence in developing potential, creativity, discipline and responsibility with initiative and innovative use of economic resources that are owned in order to develop businesses to earn income. Various efforts carried out by young entrepreneurs provide various types of challenges that encourage entrepreneurs to continue to develop. These challenges include market competition, work productivity, and product innovation. Keywords: Entrepreneurial Soul, Product Innovation, Entrepreneurship.

PENGARUH IKLAN TERHADAP PEMBENTUKAN BRAND AWARENESS DAN MINAT PEMBELIAN ULANG PRODUK

The competitor that must be faced by the Mie Sedaap Company is that the Noodles should move aggressively to increase consumer awareness in order to increase customer growth. For this reason, this research focuses on the issue of how advertising can shape brand awareness and repurchase interest. To answer the problems that have been formulated, it is necessary to obtain data relating to the research variables. Data on advertising, brand awareness, and repurchase interest were collected from 30 respondents using a questionnaire. The collected data is then analyzed using Simple Linear Regression analysis techniques. Based on the results of the analysis, then In accordance with the results obtained in this study from the descriptive statistics seen from the value of F = 19,197 (p = 0,000), while advertising and interest in constant repurchase (a) obtained 0.837 results, regression coefficient (b) obtained 0.866 results , prediction of the relationship between the effect of advertising on the repurchase interest. This can be seen from the value of F = 111,807 (p = 0,000). The results of this study can be seen that respondents strongly respond positively to sadaap noodle products, and advertising is indeed very influential on the formation of brand awareness and interest in repurchasing delicious noodle products. Keywords: advertising, brand awareness, and interest in product repurchase

PENGARUH RETURN ON ASSETS (ROA) DAN RETURN ON EQUITY (ROE) TERHADAP HARGA SAHAM PERBANKAN ( Study pada Perusahaan Perbankan periode 2014-2017 yang Terdaftar di Bursa Efek Indonesia)

This research aims to determine the effect of Return on Assets (ROA) and Return on Equity (ROE) simultaneously on the stock price of banking companies; to determine the effect of Return on Assets (ROA) and Return on Equity (ROE) partially on the stock price of companies, and; to determine which variable that is dominant between Return on Assets (ROA) and Return on Equity (ROE) on the stock price of companies. This research is explanatory research that aims to analyze the relationship between variable and other variables. The analysis technique used is descriptive test and hypothesis testing. Based on the results and the discussion in this research, it can be concluded as follows: 1) simultaneously or jointly between ROA and ROE affect the stock price of banking companies on the Indonesia Stock Exchange (IDX) in 2014-2017; 2) Partially Return on Assets (ROA) significantly influence the stock price of banking companies on stock price on the Indonesia Stock Exchange (IDX) in 2014-2017 while Return on Equity (ROE) has no significant effect on the stock price of banking companies on stock price on the Indonesia Stock Exchange (IDX) in 2014-2017. Analysis result dominant test indicates that Return on Assets (ROA) has a dominant influence on stock price compared to Return on Equity (ROE) Keywords: Return on Assets, Return on Equity, Share Prices

IMPLEMENTASI STANDAR AKUNTANSI PEMERINTAH (SAP) BERBASIS AKRUAL DI INDONESIA

Accrual-based accounting system is a modern accounting system that is widely applied in developed countries. While Indonesia has been using an accrual-based accounting system in the private sector for a long time. however, for the government sector, before 2010 Indonesia still used cash basis and cash toward accrual basis. But after the issuance of PP 71 of 2010 all government sectors are required to use an accrual basis to prepare their financial statements. The application of the accrual basis is expected to be able to improve the performance of government units. This improvement will be demonstrated by the better opinion obtained on financial statements, both LKPP and LKKL. And the improved opinion obtained will increase public confidence in the government regarding the use of funds that have been obtained from them. Therefore, for the implementation of accrual basis accounting to be fully implemented, several requirements are needed, including: (1) Improvements that must be made to an adequate accounting system and accounting technology, including a reliable internal control system; (2) The availability of competent accountants as adequate HR requirements; (3) Appropriate strategies are used for applying the accrual basis; (4) political commitment; and (5) communicating the purpose of applying this basis. Keywords: government accounting standard, accrual based accounting

PENGARUH PROFESIONALISME, KUALITAS AUDIT, DAN PENGALAMAN AUDITOR TERHADAP PERTIMBANGAN TINGKAT MATERIALITAS DALAM LAPORAN KEUANGAN

The purpose of this study is first, providing empirical evidence of the effect of Auditor Professionalism on Materiality Level Considerations. Second, provide empirical evidence of the effect of audit quality on materiality level considerations. Third, provide empirical evidence of the Effects of Auditor Experience on Materiality Level Considerations. This study uses a quantitative approach with research respondents, namely auditors who work in public acconting office in Malang city. Data collection techniques using questionnarie instruments. The analytical tool used is multiple regression. The results of the study show that: 1) Auditor Professionalism (X1) has a significant effect on the Materiality Level Consideration, which is indicated by the sig value of 0.002; 2) Audit Quality (X2) has a significant influence on Level Considerations Materiality, which is indicated by a sig value of 0.026; 3) and Experience Auditors (X3) have a significant influence on consideration Materiality level, which is indicated by the sig value of 0.047. Keywords: Professionalism, Audit Quality, Auditor Experience, Materiality Level, Financial Report

THE ROLE OF EMPOWERMENT ON COMPETENCE TOWARDS EMPLOYEE WORK PERFORMANCE SYARIAH BUSINESS UNIT PT. BANK SINARMAS IN KEDIRI BRANCH

This research analyzes the direct effect of competence on employee empowerment, the direct effect of competence on employee work performance, the direct effect of employee empowerment on employee work performance and the indirect effect of competence on employee work performance through employee empowerment at Syariah Business Unit PT. Bank Sinarmas in Kediri Branch. This research is a quantitative research. The sample used in this study was total sampling method. Data collection methods used questionnaires and data analysis techniques used path analysis. The results show that: 1) Competence has significant direct effect on employee empowerment and employee work performance. 2) Employee empowerment does not have effect on employee performance. 3) Competence does not have effect on employee work performance through employee empowerment. Keywords: Competence, employee empowerment, and employee work performance

PENDIDIKAN ANAK BERWAWASAN KEWIRAUSAHAAN

Efforts to improve the quality of education in Indonesia have long been carried out. Improving the quality of education is one of the development priorities in the field of education. Seeing these conditions, the world of education must be able to play an active role in preparing educated human resources who are able to face the challenges of life both locally, regionally, nationally and internationally. It is not enough to master theories, but also be willing and able to apply them in social life. Not only able to apply knowledge in primary, secondary and tertiary education, but also able to solve various problems encountered in everyday life. Entrepreneurial education is education that applies principles and methodologies towards the formation of life skills for students through an integrated curriculum developed in schools. This paper tries to offer an entrepreneurial insight education model for pre-school level and primary school. With this model, if it is implemented, it is expected that the world of education will contribute significantly to improving the quality of human resources in Indonesia. The framework of entrepreneurship development among educators is felt to be very important. Because educators are 'agents of change' who are expected to be able to instill the characteristics, nature and character as well as the spirit of entrepreneurship or the soul of 'entrepreneur' for their students. Besides that the spirit of 'entrepreneur' is also very necessary for an educator, because through this soul, educators will have a work orientation that is more efficient, creative, innovative, productive and independent. Keywords: Children's Education, Entrepreneurship.