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Analisis Pengaruh Pendapatan Asli Daerah (PAD), Belanja Modal, Belanja Bantuan Sosial dan Pertumbuhan Ekonomi terhadap Kinerja Keuangan Daerah di Jawa Timur
Get PDFAs the world's fifth most populous country, Indonesia has a lot of potential to improve the welfare of its people, including the conditions in East Java. However, with the outbreak of the Covid 19 pandemic, all strategic planning that had been made to improve economic performance had to be redesigned. The spread of the Covid 19 virus has been successfully suppressed, but its economic impact continues to be felt by the middle and lower classes. The government is trying to continue to overcome the economic impact of the pandemic by taking various approaches, starting from the micro-economic scale to the macro-economic scale. This research will see how far the influence of Regional Original Income (PAD), Capital Expenditures, Social Assistance Expenditures and Economic Growth variables on Regional Financial Performance in East Java. The research method uses quantitative analysis of testing with the help of the SPSS application. The results of data processing show that the variables PAD, capital expenditure and economic growth have a significant effect on regional financial performance while one social assistance expenditure variable has no significant effect on regional financial performance. The social assistance expenditure variable has no effect due to the condition of the ineffectiveness of the assistance program in terms of the proportion of the number of beneficiaries, the nominal amount and the conditional process of beneficiariesKinerja keuangan sebagai salah satu indikator pemerintah dalam menilai keberhasilan kinerja pemerintah daerah akan ditentukan oleh pertumbuhan Anggaran Pendapatan dan Belanja daerah (APBD) yang dikelola secara kredibel. Jika APBD dikelola dengan baik maka kinerja keungan daerah berjalan sehat sehingga mampu membiayai pelaksanaan otonomi. Analisis rasio keuangan terhadap APBD merupakan alat untuk mengidentifikasi kinerja keuangan pemerintah daerah telah ditetapkan dan dilaksanakan. Selaras dengan penelitian Ariska (2021) PAD memberikan pengaruh positif dan signifikan terhadap kinerja keuangan daerah, Chrisna Dwi Heryanti (2019) PAD memberikan pengaruh signifikan positif terhadap kinerja keuangan daerah.
Kemandirian daerah akan mempengaruhi pemerintah daerah dalam mengalokasikan keuangan membiayai aktivitas masyarakatnya. Semakin mandiri daerah akan semakin bebas dari intervensi pemerintah pusat, sehingga akan semakin mampu mengatur alokasi dana ke sektor-sektor optimal. Dengan kondisi wabah covid 19 melanda, pemerintah daerah lebih memiliki kebebasan finansial untuk membantu masyarakatnya dalam bertahan menghadapi gelombang dengan jaring sosial. Dana jaring sosial sebagai penguat masyarakat sangat berperan didalam mengembalikan stabilitas ekonomi dimasa dan pasca pandemi. Jaring sosial sebagai support utama bagi masyarakat menengah kebawah untuk tetap bertahan ditengah gempuran dampak virus covid 19 yang sangat mematikan sendi perekonomiannya
Pengaruh Desain Pelatihan, Lingkungan Kerja Non-Fisik, dan Self-Efficacy Terhadap Transfer Pelatihan Pitstop Akreditasi di Rumah Sakit Nur Hidayah Yogyakarta
Get PDFThis study aims to determine the effect of training design, non-physical work environment and self-efficacy on the transfer of the 2022 accredited Pitstop training at Nur Hidayah Hospital, Yogyakarta. The study used a quantitative research approach with 80 respondents as research subjects. The respondents in question were Nur Hidayah Hospital Yogyakarta employees who had participated in the 2022 accreditation Pitstop training. Primary data was collected by distributing questionnaires through the Google form application. While data processing uses the Statistical Program for Social Science (SPSS) application version 20.0. Furthermore, data analysis was carried out with Multiple Linear Regression. The results of the analysis show that the training design partially has a positive and significant effect on training transfer with a regression coefficient of 0.353 and a significance value of 0.000. The non-physical work environment has a positive and significant effect on training transfer with a regression coefficient of 0.241 and a significance value of 0.000. Self-efficacy has a positive and significant effect on transfer of training with a regression coefficient of 0.268 and a significance value of 0.000. Furthermore, training design, non-physical work environment and self-efficacy simultaneously have a significant effect on training transfer with a significance value of 0.000. Therefore, all hypotheses in this study are accepted.Penelitian ini bertujuan untuk mengetahui pengaruh dari desain pelatihan, lingkungan kerja non-fisik dan self-efficacy terhadap transfer pelatihan Pitstop akreditasi tahun 2022 di Rumah Sakit Nur Hidayah Yogyakarta. Penelitian menggunakan pendekatan penelitian kuantitatif dengan subyek penelitian sebanyak 80 responden. Responden yang dimaksud adalah karyawan Rumah Sakit Nur Hidayah Yogyakarta yang pernah mengikuti pelatihan Pitstop akreditasi tahun 2022. Data primer dikumpulkan dengan cara penyebaran kuesioner melalui aplikasi google form. Sedangkan pengolahan data menggunakan aplikasi Statistical Progam for Social Science (SPSS) versi 20.0. Selanjutnya analisis data dilakukan dengan Regresi Linier Berganda.
Hasil analisis menunjukan bahwa desain pelatihan secara parsial berpengaruh positif dan signifikan terhadap transfer pelatihan dengan koefisien regresi sebesar 0,353 dan nilai signifikansi sebesar 0,000. Lingkungan kerja non-fisik berpengaruh positif dan signifikan terhadap transfer pelatihan dengan koefisien regresi sebesar 0,241 dan nilai signifikansi sebesar 0,000. Self-efficacy berpengaruh positif dan signifikan terhadap transfer pelatihan dengan koefisien regresi sebesar 0,268 dan nilai signifikansi sebesar 0,000. Selanjutnya, desain pelatihan, lingkungan kerja non-fisik dan self-efficacy secara simultan berpengaruh signifikan terhadap transfer pelatihan dengan nilai signifikansi sebesar 0,000. Oleh karena itu, semua hipotesis dalam penelitian ini diterima
Pengaruh Sense of Belonging dan Lingkungan Kerja Terhadap Employee Engagement Pada Karyawan PT Jago Bahasa Inspira
Get PDFThis study discusses the effect of a sense of belonging and the work environment on employee engagement at PT. Jago Bahasa Inspira employees. This study aims to determine and explain the results of the influence of a sense of belonging and the work environment on employee engagement at PT. Jago Bahasa Inspira employees. The sample of this research is all employees of PT. Jago Bahasa Inspira who work in an office with a total of 59 employees. The sampling technique uses Non-Probability Sampling, namely saturated sampling. The analysis technique used is the classical assumption, multiple linear regression. The results of this study are that there is a positive and significant sense of belonging to employee engagement with a significant value of 0.000 <0.05. There is a positive and significant effect of the work environment on employee engagement with a significant value of 0.000 <0.05. There is a simultaneous influence of sense of belonging and work environment on employee engagement with a significant value of 0.000 <0.05.ABSTRAK
Penelitian ini membahas tentang pengaruh sense of belonging dan lingkungan kerja terhadap employee engagement pada karyawan PT Jago Bahasa Inspira. Penelitian ini bertujuan untuk mengetahui dan menjelaskan hasil pengaruh sense of belonging dan lingkungan kerja terhadap employee engagement pada karyawan PT Jago Bahasa Inspira. Sampel penelitian ini yaitu seluruh karyawan PT Jago Bahasa Inspira yang bekerja di kantor sebanya 59 karyawan. Teknik pengambilan sampel menggunakan Non-Probability Sampling yaitu sampling jenuh. Teknik Analisa yang digunakan adalah asumsi klasik, regresi linier berganda. Hasil penelitian ini adalah terdapat pengaruh positif dan signifikan sense of belonging terhadap employee engagement dengan nilai signifikan 0,000 < 0,05. Terdapat pengaruh positif dan signifikan lingkungan kerja terhadap employee engagement dengan nilai signifikan 0,000 < 0,05. Terdapat pengaruh sense of belonging dan lingkungan kerja secara simultan terhadap employee engagement dengan nilai signifikan 0,000 < 0,05.
Kata Kunci : Sense of Belonging, Lingkungan Kerja, Employee Engagement
Pengaruh Saluran Distribusi dan Kualitas Produk Terhadap Volume Penjualan (Studi Kasus pada Kelompok Tani Jagung di Sampang)
Get PDFThis research aims to determine the influence of distribution channels and product quality on the sales volume of corn agricultural products in Sampang. The sample from this research was 25 groups of corn farmers in Sampang aged over 17 years and over and managing corn farming businesses. The data collection technique in this research uses a questionnaire with a Likert scale. The data analysis technique uses multiple regression analysis. The t test is used to test the significance of variations in the relationship between variables X and Y, whether variable X has a partial effect on variable Y (sales volume). Meanwhile, the F test is to determine the simultaneous effect. In this research, SPSS software program tools were used to simplify the research data processing process. Reliability and validity tests were carried out to test the questionnaire. This research proves the influence of distribution channels and product quality on sales volume among farmer groups in Sampang. Distribution channels bring products quickly to consumers so they can be sold and product quality that attracts consumers' attention to increase sales volume.Penelitian ini bertujuan untuk mengetahui pengaruh saluran distribusi dan kualitas produk terhadap volume penjualan produk pertanian jagung di Sampang. Sampel dari penelitian ini adalah 25 kelompok tani jagung di Sampang dengan usia di atas 17 tahun ke atas dan mengelola usaha pertanian jagung. Teknik pengumpulan data pada penelitian ini menggunakan kuisioner dengan skala Likert. Teknik análisis data menggunakan análisis regresi berganda. Uji t digunakan untuk menguji signifikasi variasi hubungan antara variable X dan Y, apakah variable X berpengaruh secara parcial terhadap variable Y (volumen penjualan). Sedangkan uji F untuk mengetahui pengaruh secara simultan. Pada penelitian ini menggunakan alat bantu program software SPSS untuk mempermudah proses pengolahan data penelitian. Uji reliabilitas dan validitas dilakukan untuk menguji kuisioner. Hasil penelitian diharapkan dapat memberikan informasi yang akurat mengenai pengaruh saluran distribusi dan kualitas produk terhadap volumen penjualan jagung di Sampang
Akuntabilitas Pengelolaan Keuangan Desa di Kabupaten Manggarai Barat
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Penelitian bertujuan guna melihat pengaruh kompetensi aparatur desa, sistem akuntansi keuangan desa, serta sistem pengendalian internal pada akuntabilitas pengelolaan keuangan desa. Metode penelitian menggunakan metode kuantitatif dengan teknik pengumpulan data melalui kuesioner. Populasi penelitian yaitu semua desa di Kabupaten Manggarai Barat dengan total 169 desa dan sampel penelitian yaitu aparatur desa dengan menggunakan metode purposive sampling. Responden berjumlah 390 aparatur desa mencakup kepala desa, bendahara, sekretaris, kaur, dan kasi. Peneliti mengaplikasikan analisis data dengan uji F, reliabilitas, validitas, hipotesis, analisis regresi linier berganda serta koefisien determinasi dengan SPSS 20. Hasil penelitian menunjukkan bahwa kompetensi aparatur desa, sistem akuntansi keuangan desa, serta sistem pengendalian internal berpengaruh positif pada akuntabilitas pengelolaan keuangan desa.
Kata kunci : Akuntabilitas Pengelolaan Keuangan Desa, Kompetensi Aparatur Desa, Sistem Akuntansi Keuangan Desa, dan Sistem Pengendalian Internal
Abstrack
This study aims to examine the effect of village apparatus competence, village financial accounting system, and internal control system on village financial management accountability. The research method uses quantitative methods with data collection techniques through questionnaires. The research population is all villages in West Manggarai Regency with a total of 169 villages and the research sample is village officials using purposive sampling method. Respondents were 390 village officials including the village head, treasurer, secretary, head of office, and kasi. The researcher applied data analysis with F test, reliability, validity, hypothesis, multiple linear regression analysis and coefficient of determination with SPSS 20. The results showed that the competence of village officials, village financial accounting systems, and internal control systems had a positive effect on village financial management accountability.
Keywords : Village Financial Management Accountability, Village Apparatus Competence, Village Financial Accounting System, and Internal Control Syste
Program Merdeka Belajar Kampus Merdeka: Efektifkah Mewujudkan Akuntan 5.0 (Studi Kasus Pada Universitas ABC)
Get PDFThe purpose of this research is to find out whether the MBKM program can realize accounting 5.0 or not. The research method used a qualitative approach with informants from the campus and students participating in the MBKM program. Data collection through interviews. The results of the study show that it is necessary to improve the quality of human resources in facing the 5.0 era. Including for accountants who compete with current technological developments. Thus, the existence of the Merdeka Learning Campus Merdeka policy can help accounting students face and transform. This is because the freedom given to students in participating in various things can develop soft skills and hard skills. In addition, students also gain various knowledge through the experiences of the MBKM programs they participate i
Upaya Pengoptimalan Laba dengan Metode Pencatatan dan Metode Penilaian Persediaan
Get PDFThe purpose of this research is to choose a method of recording and valuing inventory of finished goods that can increase profits at CV Istana Boneka Malang. The research approach used in this study is a quantitative approach. The analysis technique used is to use a comparison between perpetual and periodic inventory recording methods to determine the cost of goods sold and gross profit earned by the company. The results showed that the selection of the method of recording and valuation at CV Istana Boneka Malang that should be used is the inventory recording method using the LIFO inventory valuation method, where this method provides a higher gross profit than other valuation methods. However, as stated in Article 10 paragraph (6) of Law Number 36 of 2008 concerning Income Tax which states that the method that is fiscally permissible is the Average or FIFO inventory valuation method, CV Istana Boneka Malang can use the inventory recording method with the inventory valuation method. Average as a consideration of the method produces the highest gross profit after the LIFO inventory valuation method
Pendampingan Perencanaan Cash Flow dan Cash Control CV. Ada Nada
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To prevent losses and be able to reach maximum profits, construction service organizations have a distinct need to plan costs through effective cash flow planning and control. This support helps spread awareness of the significance of cash flow planning and management in the construction service industry. consequently CV. Ada Nada is a company that offers construction services. She believes that good money management is essential. Due to limitations from several factors, the mentoring program's results this time are still far from ideal. The achievement of results is significantly impacted by factors related to education and human resources in addition to the quick program implementation period. Human resources may slow down production since, while having strata 1 and strata 2 education, they lack an accounting background and must learn it from scratch
Peningkatan Kapasitas Pelatih dan Pembentukan Karakter Calon Pendekar di Organisasi Pencak Silat “Setia Hati Terate” Ranting Saradan, Daerah Khusus Pusat Madiun
Get PDFPencak silat is a local wisdom that is ingrained in line with the times. Pencak silat is an element of the personality of the Indonesian nation which is owned from the results of hereditary cultivation. Pencak Silat as spiritual/mysticism teaching is given to students who have advanced in studying their Pencak Silat knowledge. The goal is to improve the character or nobility of the students' mind. Pencak Silat has the goal of realizing harmony/balance/harmony/the surrounding environment to increase faith and piety to God Almighty, in order to fill Indonesia's national development in realizing a Pancasilaist complete Indonesian human being. To form this character, it is necessary to form qualified warriors and prospective warriors, not only mastering the art of pencak silat, but must be able to become leaders who are able to communicate with various parties. So an effort was made to provide material about increasing capacity in communication and in leadership. So that warriors and prospective warriors understand the procedures for communicating, Leadership and CMI (Cara Memberi Instruksi) which are very much needed in everyday life. In the future they can become skilled warriors and fighters
Penerapan Mesin Perontok Padi Untuk Peningkatan Kualitas Produksi Pada Gabungan Kelompok Tani “Tani Mukti”
Get PDFMalang City, apart from being a city of education, has also developed small industries to support the development of the city. Rice is one of Indonesia's products, especially for the Indonesian people themselves. Because the staple food of Indonesian people is rice. So many rice farmers in Sukun Subdistrict, Malang City, especially in the Bandungrejosari area. The main obstacle faced by farmers is that in addition to limited capital, they also do not have adequate production support equipment. The process of threshing rice seeds is done traditionally using human labor so that the production process takes a very long time. This constraint causes low productivity of rice grains. With this argument, it is necessary to make a rice thresher machine that can improve the quality of production. This activity aims to apply Engineering Technology, this is the development of appropriate technology equipment to utilize the power of the rice thresher machine, the threshing process is faster and maximum to increase the efficiency of production time. With the application of the use of the developed rice thresher machine, it is hoped that it can help the MSME industry in running its business properly and profitably. The impact obtained from this activity is that this tool from an economic point of view is expected to have an impact on increasing income as a consequence of increasing production capacity. With the increase in production capacity, the demand for this commodity from rice farmers will also increase so that it can indirectly increase the income of the farmers themselves