The Effect of Governmentspending on Education, Health and Social Protection Sectors Towards the Human Development Index in Central Kalimantan

Education and health are became the main capitals that must be owned by a nation to improve its potency. In addition to education and health, social protection is a policy that designed by the government in order to finance all kinds of efforts that purposed to assist citizens who have social problems to become capable in fulfilling their basic needs. This study aims to determine the effect of government expenditure eon education, health and social protection sectors towards the Human Development Index, and what sector that most influential to the HDI among those three. The results of this study showed a positive and significant impact in all sectors particularly for the government spending on the education sector as the most influential one. This study uses a quantitative approach, the characteristics of the data and information used by researchers in this study are macro in nature, so the quantitative approach is relevant to this research.

The Determinants of Efficiency of Higher Education Institutions with Public Service Agency Status in Indonesia

The purpose of this study is to measure technical efficiency score of Higher Education Institutions (HEI’s) especially Public Service Agencies (PSA) in Indonesia during 2013-2015 and analyse its determinants i.e. non service revenue, Service cost and financial independence. The data were utilized in this research were indigenous secondary data of financial statement 32 PSA's universities, forlap dikti, BAN PT and PPK BLU's directorate report. This research utilized 2 stages, in the first phase was to measure technical efficiency zooms colleges which methods were non parametrik with Data Envelopment Analysis (DEA) approaching VRS'S assumption and input oriented and the second phase used regression tobit's model. The results pointed out that the score of technical efficiency showed an increase in the period of 2013-2015. It means that there is an increase in the number of universities capable of optimizing the whole its resources (input) in producing output gradually towards efficient. Another result showed that the non service revenue, service cost and financial independence had positive affect to the technical efficiency.

Corporate Social Responsibility and Financial Performance: Moderating Role of Intellectual Capital

This study aims to examine the impact of corporate social responsibility (CSR) on corporate performance in Indonesia and examine the role of intellectual capital as a moderating variable that can increase the influence of CSR on company performance. Hierarchical regression analysis is used to test the effect of CSR on performance and test intellectual capital as a moderating variable that can increase the influence of CSR on corporate performance. This study uses 147 samples of observation data from manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the year 2013-2015. The results showed that CSR has an effect on company performance as measured by Return on Asset (ROA). The higher CSR disclosures made by the company then can improve the company's performance (ROA). The results of this study also show that intellectual capital as a moderation variable is proven empirically able to increase the influence of CSR on company performance. These results indicate that the improvement of intellectual capital of the company including human capital, relational capital, and structural capital can increase the influence of CSR on company performance (ROA).

Attitude of Village Goverment To Use E-Village Budgeting (Evb) in Compilation of Add : An Integration of Decomposeed Theory Planned Behavior and Risk

This study aims to examine the effect of perceived of ease of use, perceived usefulness, compatibility and perceived risk toward the attitude of e-Village Budgeting (EVB) system user. The use of the mandatory EVB system, as well as the obligation to use information systems in village budgeting, make research on user attitudes appealing to be researched. Data analysis using Partial Least Square (PLS) with warpPLS software version 3.0. The results showed that 1) Perceived Usefulness becomes the determinant factor of user attitude in using EVB system. 2) Perceived ease of use does not affect the attitude of users of EVB system. 3) Compatibility does not affect the attitude of users of EVB system and 4) Perceived risk does not affect the attitude of users of EVB system. This is because the perceived ease of use as a threshold variable and past users who previously used the manual budgeting system also affect the fit or not the EVB.

The Determinants of Corporate Tax Aggressiveness in Indonesia

This study aims to examine the effect of corporate governance on corporate tax aggressiveness in Indonesia during the year 2013-2015. This study adds related parties’ transactions as a moderator variable to answer the results of previous studies that are not consistent. The population in this study uses manufacturing companies that are listed on the Indonesia Stock Exchange. The selection of manufacturing companies as subjects is based on the tendency that manufacturing firms are more aggressive with taxes. Research data obtained from the annual report which is on the official site idx.co.id, then analyzed using the hierarchy analysis technique or hierarchy regression technique. The results show that corporate governance can reduce the tendency of corporate tax aggressiveness. In addition, related parties’ transactions are proven to lead to the implementation of corporate governance to prevent tax aggressiveness from becoming ineffective.

Psychoanalisis Study of Relationship Between Loyality with Logic Critical Thinking Hermitage of Dimas Kanjeng Followers

The leader of the hermit becomes a figure that attributes the moral guidance of a charismatic society. Charisma owned can lead to assumptions in the community that the leader of the hermitage able to prosper the people. The mindset that considers money as a source of happiness becomes the fostering aspect of deception. Based on the theory of dialectical materialism it can be assured that fraud takes advantage of spiritual morality with the deceitful tricks that lead to blind loyalty and false consciousness. The purpose of this study is to determine the extent of the loyalty of students to Dimas Kanjeng, then in loyalty is how much students use logical critical thinking skills towards Dimas Kanjeng words. The research method used in this research is interview, participant observation, and documentation study. This research type is mix method, with primary data is purely Dimas Kanjeng’s student, while secondary data obtained from perception of local citizen and radar bromo. The results of the regression analysis show that loyalty has a positive relationship with critical thinking skills, whereas fidelity has a negative relationship with logical thinking.