PERFORMANCE IMPROVEMENT OF BLUD PUSKESMAS EMPLOYEES BASED ON THE RELIANCE ON MULTIPLE PERFORMANCE MEASURE THROUGH LEVERS OF CONTROL

Penelitian ini menguji pengaruh ketergantungan berbagai ukuran kinerja (finansial dan non-keuangan) terhadap kinerja pegawai Badan Layanan Umum Daerah (BLUD) Pusat Kesehatan Masyarakat (Puskesmas) atau Badan Layanan Umum Daerah Puskesmas Tanjung Jabung Barat dan Kabupaten Batanghari. Studi ini juga menganalisis dampak hubungan yang dimediasi oleh Levers of Control (sistem kontrol diagnostik dan sistem kontrol interaktif). Populasi dalam penelitian ini adalah pegawai BLUD Puskesmas Tanjung Jabung Barat dan BLUD Puskesmas Batanghari yang diambil sebagai sampel sebanyak 81 responden. Penelitian ini menggunakan structural equation modelling (SEM-PLS) dengan software WarpPLS versi 7.0. Studi ini menunjukkan bahwa Levers of Control memediasi hubungan antara ketergantungan pada beberapa ukuran kinerja pada kinerja. Namun, studi ini gagal menunjukkan bahwa kinerja BLUD Puskesmas dipengaruhi oleh ketergantungan pada berbagai ukuran kinerja. Studi ini memberikan kontribusi penting bagi BLUD Puskesmas bukan hanya di Kabupaten Tanjung Jabung Barat dan Batanghari akan tetapi juga BLUD Puskesmas di Indonesia berupa penggunaan levers of control sebagai variabel mediasi hubungan antara ketergantungan pada beberapa ukuran kinerja pada kinerja pegawai BLUD Puskesmas.

ANALISIS HAMBATAN KUALITAS SISTEM INFORMASI AKUNTANSI PERBANKAN DI ERA INDUSTRI 4.0

The fourth Industrial Revolution significantly changed banking products and services. The bank needs relevant and quality accounting information to support them in providing products and services to customers. The required accounting information is generated from an accounting information system owned by each bank. The purpose of this research is to determine how much the independent variables can influence the successful implementation of the accounting information system in banking. There are three independent variables analyzed, namely personality characteristics, organizational structure and quality of business processes. The results of this study are expected to be useful for banks in implementing strategies when managing the quality of accounting information systems that will produce quality accounting information. The type of data used in this study is primary data obtained through distributing questionnaires to 46 banking companies in Indonesia. Verification analysis was performed using the SEM-PLS test tool. The results showed that problems in the quality of accounting information were caused by the application of accounting information systems that were not maximally integrated. Furthermore, it was found that the application of accounting information systems in banking organizations must be able to accommodate personality characteristics, organizational structure and quality of business processes.

STRATEGI MENINGKATKAN KEPATUHAN PAJAK REKLAME DENGAN PENDEKATAN COMPLIANCE MODEL

This study aims to describe the implementation of compliance strategies in revenue agencies using the compliance model approach to improve advertising tax compliance. The research data were collected by interview, observation and document collection. This research is a descriptive qualitative research with a case study approach. Data analysis was performed using qualitative techniques, consisted of 3 stages, namely data reduction, data display, and conclusion drawing. The results of the study provide empirical evidence that compliance strategy with a compliance model approach that is implemented comprehensively and adequately can increase taxpayer compliance. The strategy implemented includes providing ease of compliance, providing assistance to comply, taking deter by detection and use full force of the law. Its combines effective prevention strategies and credible enforcement, making easier for taxpayers who are committed to comply and take firm action against taxpayers who do not comply. Implementation of compliance strategy requires support of facilities and infrastructure, competent human resources, tax authorities commitment, laws and regulations as a basis for implementation and support from other agencies in law enforcement efforts. The results of this study can become a reference for policy makers in developing future compliance strategies to achieve voluntary compliance in a sustainable manner.

PENGUNGKAPAN INOVASI DISRUPTIF INDUSTRI PERBANKAN INDONESIA

Voluntary disclosure is corporate communication to the broader public than disclosures required by capital market regulations. The disclosure of information is beneficial as a consideration in making decisions. The Disruptive innovation disclosure is a voluntary disclosure that provides information about the state of extraordinary innovation in the company. Disruptive innovation is used to describe revolutionary innovations and not evolutionary innovations (Thomond and Lettice, 2002). Outstanding innovation to expand, develop new markets and provide new functions, affecting existing market relationships. This research is critical to know the company's adaptive capacity, going concern, sustainability, and value creation. This study examines whether financial capital, human capital, and organizational capital affect the disruptive innovation disclosure. This quantitative study uses data from banking financial services companies listed on the IDX from 2015 to 2019. There are 205 data observations observed—processing and data analysis using OLS regression. Additional analysis performed was the ANOVA difference test. The results showed that the level of disruptive innovation disclosure was 30.96%. The disclosure story is low and means that adaptive and innovative power is critical in the highly competitive banking industry. Financial capital, human capital and organizational capital have a significant positive effect on the disruptive innovation disclosure.

PENGARUH ENTREPRENEURIAL LEADERSHIP TERHADAP KINERJA UMKM KOTA SURABAYA MELALUI INOVASI

The economic movement in East Java which was dominated by MSMEs until December 2016 was able to increase the economy in Surabaya with many of these business people. This study aims to examine and analyze the effect of entrepreneurial leadership on organizational performance mediated by innovation in MSMEs guided by Cooperative Agency and Micro Enterprise City of Surabaya with Food and Beverage Business Sector. The type of this research is quantitative and explanatory research. The population of this research is the MSMEs guided by Dinas Koperasi dan Usaha Mikro Kota Surabaya with the Food and Beverage Business Sector. The questionnaire was distributed to 35 respondents and the statistical analysis used was Partial Least Squares (PLS) with smartPLS 3.0 software. The results of this study explain that entrepreneurial leadership has a significant positive effect on organizational performance. Entrepreneurial leadership has a significant positive effect on product innovation. Product innovation does not affect organizational performance. Entrepreneurial leadership does not affect organizational performance through product innovation. There is still inconsistency between this research result and previous research, the next research should analyze others variables that might affect entrepreneurial leadership in different sector.

TEKNOLOGI DIGITAL MEMEDIASI DAMPAK STRATEGI BISNIS TERHADAP KINERJA UMKM DI NUSA TENGGARA BARAT

The use of digital technology (e-commerce and social media) can increase the influence business strategy on the MSME performance. This study aims to examine digital technology in mediating the effect business strategy on the MSME performance. This study uses a quantitative approach with an explanatory research design, observation and questionnaire methods, with purposive sampling on halal certified and labeled food products, MSME that transact business using e-commerce and social media 2017-2019 in NTB, a sample 650 MSME with a response rate 536 MSME. The analysis tool used is SmartPLS. The findings show that digital technology partially mediates business strategy on the performance MSME. Digital technology is an intermediary variable that is able to be competitive in the global market, because MSME can do online marketing, so that their products can be recognized and can increase sales. The business strategy applied is the cost leadership strategy in terms; dominant commodity produc, production process using traditional tools, new product development, at least cooperation with resellers. Financial performance has increased sales and operating profit, non-financial performance has increased; Product quality, product quality, production target services and provide information about effectiveness, the use of digital technology in business strategies to improve the MSME performance.

ANALISIS PENGARUH KUALITAS LAYANAN TERHADAP KEPUASAN NASABAH MENGGUNAKAN ELECTRONIC BANKING

The purpose of this study is to analyze the effect of service quality dimensions on customer satisfaction in the use of e-banking which includes tangibles, reliability, responsibility, assurance, and empathy variables. E-banking products are limited to bank services with internet banking and mobile banking. Data was collected by distributing questionnaires to 132 respondents online to bank customers in Indonesia who have used internet banking or mobile banking. The data that has been collected is processed with the SPSS application and analyzed for validity, reliability, classical assumptions and hypothesis testing with multiple Linear Regression. The results showed that the Reliability variable and the Empathy variable had a significant effect on customer satisfaction, while the Responsiveness, Assurance, and Tangible variables had no significant effect on customer satisfaction using bank e-banking. The implication of this research is that banks need to improve reliability by maintaining the availability of internet banking and mobile banking applications so that they can be accessed by customers properly, and maintaining services that care about the problems and obstacles faced by customers in using e-banking.

ANALISA PENYEBAB TURUNNYA PRODUKSI KOPI ROBUSTA KABUPATEN TEMANGGUNG

Indonesia has a potency in the coffee sector. Many robusta coffee farmers really depending on the coffee sector. For the example, 75% of coffee farmers in Temanggung Regency work in the robusta coffee sector. Fluctuations and declining coffee production can be a burden for coffee potency optimization and decreasing the income of the coffee farmers. This study aims to determine the factors that can affect the declining of Robusta coffee production in Temanggung Regency. The analytical methods used in this study are Value Chain Analysis, Forward Linkage and Backward Linkage, and Fishbone Analysis. The author is using secondary and primary data. Secondary data was obtained from Statistics Indonesia and Directorate General of Plantations at the Ministry of Agriculture.Primary data was obtained from interviews with 3 key informans Robusta coffee farmers in Gesing Village who eligible. The result showed that age of plants and distance of each plants, lack of coffee picking services, weather and lack of cooperation and other sectors, such as the trade sector and the industrial sector can lead into a decreasing of coffee production.

PENGARUH STRUKTUR KEPEMILIKAN, ARUS KAS BEBAS, UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN MELALUI STRUKTUR MODAL

This study aims to examine and to analize the influence of ownership structure (managerial ownership and institutional ownership), free cash flow and firm size on firm value with capital structure as intevening variable. The population used for this research is Property and Real Estate companies listed in Indonesia Stock Exchange (IDX) in 2014-2018. This research using purposive sampling technique for its sampling method, from the total 53 companies we obtained 40 samples companies and 200 samples for 5 years observation periodes. The analytical method that this research used to determine the direct effect is multiple linier regression analysis and to determine its indirrect effect simple mediation (causal steps strategy) is used with the assistance of SPSS version 24.0. The Result of this research found that capital structure couldn’t mediated the effect of managerial ownership, institutional ownership, free cash flow on firm value, but capital structure could mediated the effect of firm size on firm value.

PENGARUH CORPORATE SOCIAL RESPONSIBILITY (CSR) DAN REPUTASI PERUSAHAAN TERHADAP NILAI PERUSAHAAN

This study aims to provide empirical evidence about the effect of corporate social responsibility disclosure and corporate reputation on firm value. The population in this study were all manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2018. The sample in this study was 120 companies selected through purposive sampling. The results of data analysis show that CSR has a negative effect on firm value. But the company's reputation has a positive effect on the value of the company. This study also examines the impact of CSR disclosure on company value mediated by company reputation, the results show that company reputation does not mediate CSR disclosure on company value. This finding shows that CSR activities and company reputation are very important for the company's survival. A good relationship between the company and its stakeholders, especially the community in the form of Corporate Social Responsibility activities and a reputation that has been built by a company, will increase the value of a company which is reflected in the stock price which is formed by the demand and supply of the capital market that reflects the public's assessment of the company's performance.