Jurnal Online Fakultas Ekonomi UST (Universitas Sarjanawiyata Tamansiswa)
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AKUNTABILITAS PERENCANAAN DAN PENGANGGARAN KEUANGAN DESA
No full textAbstrack
Village finance is all village rights and obligations that can be valued with money and everything in the form of money and goods related to the implementation of village rights and obligations (Law Number 6 of 2014 Article 71 paragraph 1). Village development planning is a stage of activity organized by the village government by involving the Village Consultative Body and elements of the community in a participatory manner to utilize and allocate village resources in order to achieve village development goals. The Village Government prepares Village Development planning in accordance with its authority, referring to District / City development planning. The Village Revenue and Expenditure Budget (APBDesa) is an important instrument that greatly determines the realization of good governance at the village level.
The objectives of this study are: 1) To prove the influence of Planning on Village Financial Accountability. 2) To prove the effect of Budgeting on Village Financial Accountability. 3) To prove the influence of Village Financial Planning and Budgeting on Village Financial Accountability. The subject of this research is the village government in Nganjuk Regency. In this study using a quantitative descriptive method with an associative approach that aims to determine the effect or relationship between two or more variables. In this study the population is all villages in Nganjuk Regency with 264 villages. Determine the number of sample samples from a population using the Slovin formula with Inaccuracy Tolerance of 5%. In this study there were 159 villages in the sample. The sampling technique in this study is done randomly by stratified random sampling.
The data collection technique in this study was using a questionnaire or questionnaire. The research instrument used in this study using a Likert Scale, with a Likert rating scale from 1 to 5. This study uses testing Validity and Instrument Reliability. Data Analysis Techniques in this study used the Normality Test, Multicollinearity Test, Heteroscedasticity Test, and Autocorrelation Test. Measurement of descriptive statistics in this study using Linear Regression Analysis. To test the regression model and hypothesis using statistical tests, namely the T test and F test.
The output targeted in this research plan is submitted to national ISSN journals. The research plan is supported by the Regional Government of Nganjuk Regency through the Village Community Government Service which is expected to also be continued as a village assistance activity in the context of community service.
Keywords: Planning, Budgeting, Village Finance, accountability, Village Governmen
PENGARUH FINANCIAL DISTRESS DAN UKURAN PERUSAHAAN TERHADAP AUDITOR SWITCHING DIMODERASI PERGANTIAN MANAJEMEN
No full textThis research aims to analyze the influence of financial distress and company size on auditor switching with management change as a moderating variable. The population of this research are real estate and property companies listed in Indonesian Stock Exchange (IDX) during 2014 – 2019. The research data were collected from company annual report. There are 54 data samples used in this research. Samples were taken by purposive sampling method. This Research used logistic regression analysis and Moderated Regression Analysis (MRA) to test the hypothesis. The result of this research show that financial distress and company size has no influence on auditor switching, whereas manangement change as moderation variable is not able to strenghten the influence of financial distress and company size on the auditor switching
KECERDASAN EMOSIONAL & WORK ENGAGEMENT, TERHADAP ORGANIZATIONAL CITIZENSHIP BEHAVIOUR MELALUI INTERVENING KEPUASAN KERJA PESONNA HOTEL MALIOBORO
No full textCompetition of hospitality companies in Yogyakarta is very fierce. To maintain challenges is not only determined by employees who work in accordance with their job descriptions. Considering these issues, this research was conducted to analyze the effect of Emotional intelligence, and Work Engagement on Organizational Citizenship Behavior (OCB) on Pesonna Hotel Malioboro to develop human resource behavior and increasing company competitiveness. The study sample was 62 employees of Pesonna Hotel Malioboro. Using inferential analysis with SmartPLS 3.2.7 software. The results with a P-Value of 5% or 0.05 showed that emotional intelligence haven effect on job satisfaction (0.000<0.05), Work Engagement haven effect on Job Satisfaction (0.001 <0.05). Emotional Intelligence did not have directly influence OCB (0.232> 0.05). Work Engagement did not have directly affect OCB. While job satisfaction can explain the effect of emotional intelligence on OCB (0.000 <0.05), and same with the effect of work Engagement on OCB (0.001 <0.05).
Keywords: Emotional intelligence, work engagement, OCB, job satisfactio
ANALISIS PERSON-ORGANIZATION FIT DAN JOB SATISFACTION TERHADAP COMPETITIVE ADVANTAGE DENGAN ORGANIZATIONAL CITIZENSHIP BEHAVIOR SEBAGAI VARIABEL INTERVENING
No full textThis research aims to find a capability of Small Medium Enterprise in Yogyakarta regency for surviving. The variables use peson organization fit, job satisfaction, organizational citizenship behavior, and competitive advantage with 80 respondents. The research use a combination purposive sampling and accidental sampling. The result shows that Person-Organization Fit effect on Organizational Citizenship Behavior (H1), Job Satisfaction doesn’t effect on Organizational Citizenship Behavior (H2), Organizational Citizenship Behavior effect on Competitive Advantage (H3), Person-Organization Fit doesn’t effect on Competitive Advantage (H4), and Job Satisfaction effect on Competitive Advantage (H5). This research also shows Person-Organization Fit and Job Satisfaction will increase of Competitive Advantage when are mediated by Organizational Citizenship Behavior
Keywords: Person-Organization Fit, Job Satisfaction, Organizational Citizenship Behavior, Competitive Advantag
PENGARUH PELATIHAN DAN PENGEMBANGAN KARIR TERHADAP KINERJA DENGAN INTERVENING MOTIVASI DISHUB DIY
No full textThe Effect of Training and Career Development on the Performance of Employees of the DIY Transportation Department with Motivation as Intervening Variables.
The aim of this research is to find out any effect of each variable. This research use a quantitative approach with 61 sample of Dinas Perhubungan DIY employees. The results of the research are: 1). Training has a positive and significant effect on Motivation 2) Career Development has a positive and significant effect on Motivation 3) Training does not affect Performance 4) Career Development does not affect Performance, it is seen from the original sample value 5) Motivation has a positive and significant effect on Performance
Keywords: Training, Career Development, Motivation, Performanc
ANALISIS PREDIKSI KEBANGKRUTAN PADA PERUSAHAAN SEKTOR MANUFAKTUR YANG TERDAFTAR DI BEI : PERBANDINGAN EMPAT MODEL PREDIKSI (Model Springate’s, Model Model Zmijewski, Model Taffler Dan Model Altman Z-Score)
No full textThe purpose of conducting this research is a first step to find out the difference in model bankruptcy prediction in manufacturing sector companies with several models of bankruptcy analysis namely springate model model, Zmijewski model, Taffler model and Altman Z-Score model, and researchers will try to do an analysis of bankruptcy calculation, in order to provide a result that shows the most appropriate bankruptcy prediction model for the accuracy of the four models. this study tried to test existing manufacturing companies in IDX with a research period starting from 2015-2019. Data calculations are used with data analysis techniques in accordance with the formula of each ratio in accordance with the bankruptcy prediction model used by researchers. The results showed that there was a difference from each bankruptcy prediction using the Springate model, Zmijewski model, Taffler model and Altman model. And there are three bankruptcy prediction models that have a high accuracy rate of 100% namely the Springate model, Taffler Model and Altman model. While the Zmijewski model has a low level of accuracy compared to others.
Keyword:
Bankruptcy, Model Springate, Model Zmijewski, Model Taffler and Model Altman Z-Scor
The BALANCED SCORECARD: SEBUAH BIBLIOGRAFI DARI BERBAGAI PERSPEKTIF
No full textOne model of the performance measurement system is the Balanced scorecard. The concept of the Balanced Scorecard was developed by Robert S. Kaplan and David P. Norton in 1992. There have been many articles from research related to the balanced scorecard. This study aims to determine the characteristics of articles with the theme of balance scorecard discussion. This research is a qualitative research using a bibliographic study that refers to the charting the field method. Total of 27 articles from the years 2011-2021 were obtained by accessing the open access website from www.scimagojr.com. The sample is then classified based on the bibliographic data of each article, namely the name of the journal, quartile scopus classification, title, author's name, number of authors, year of publication, research objectives, topic, type, data collection technique, and number of references. The results of this study show that 2014 was the year the most articles of this sample were published. Qualitative research with the topic of consequences and using documentation techniques dominates the research results
Pengaruh Laverage Pales Growth, Dan Ukuran Perusahaan Terhadap Penghidaraan Pajak
No full textThis study aims to determine the effect of leverage, sales growth and company size on tax avoidance. The population in this study are all manufacturing companies and those listed on the Indonesia Stock Exchange during the period of 2015 to 2017. The nature of quantitative data and data types of data used are secondary data. The method of data analysis in the research used is multiple linear analysis. The results of the test show that the significant effect of laverage on taxation is with a significance level of 0.01 <0.05. sales growth has a negative effect on tax transportation 0.305> 0.05. The size of the company is 0.00 with a coefficient value of -0.389 with a negative direction. This shows that the size of the company has a significant negative effect on CETR or has a positive effect on tax avoidanceThis study aims to determine the effect of leverage, sales growth and company size on tax avoidance. The population in this study are all manufacturing companies and those listed on the Indonesia Stock Exchange during the period of 2015 to 2017. The nature of quantitative data and data types of data used are secondary data. The method of data analysis in the research used is multiple linear analysis. The results of the test show that the significant effect of laverage on taxation is with a significance level of 0.01 <0.05. sales growth has a negative effect on tax transportation 0.305> 0.05. The size of the company is 0.00 with a coefficient value of -0.389 with a negative direction. This shows that the size of the company has a significant negative effect on CETR or has a positive effect on tax avoidanc
ANALISIS PROSES KERJA PENGELUARAN SPARE PART INDUSTRI MANUFAKTUR
Get PDFThis research aims to analyze the work procedures contained in the activity of spare part issuance and provide suggestions for improvement for the work procedures for spare part storage. The data used is the Standard Operating Procedure (SOP) for spare part expenditure as well as existing problems. The problem that occurs is that the storage work process in the spare part warehouse does not yet have a Standard Operating Procedure (SOP) and the work process for the removal of spare parts is not carried out in accordance with existing procedures. That caused a difference in the actual amount of stock with the system. The problem in the storage process is that spare parts are not stored in accordance with the storage location and for the warehouse worker expenditure process does not use the Proof of Request for Goods (BPB) or related documents. The cause of the problem was analyzed using the fishbone diagram method with several factors, namely human, method, environment, machine and material factors and used a questionnaire to determine the potential root causes of the problem. For proposed improvements using the 5W + 1H method. Based on the results of the analysis of the 5W + 1H method, the proposed improvement is in the form of a Standard Operating Procedure (SOP) for storing spare parts and making the identity of each spare part that is stored
ANALISIS KARAKTERISTIK INDIVIDU, BEBAN KERJA, KONFLIK TERHADAP STRES DALAM MENINGKATKAN KINERJA
No full textThis study conducted to examine individual characteristics variables, workload, stress conflict in improving the performance of health workers and non-health workers PUKSESMAS Depok II, Sleman, D.I. Yogyakarta. The sampling technique used a census. The sample is health workers and non-health workers. The analysis technique used path analysis with the SPSS 18.0 and SmartPLS 3.2.8. Based on the results of data analysis and the hypothesis testing are concluded that the individual characteristic variables have a positive and insignificant effect on stress variables and have a significant positive effect on performance variables. Workload variables have a positive and insignificant effect on stress variables and have a positive but not significant effect on performance variables. Conflict variables have a significant positive effect on performance variables and have a significant negative effect on performance. And Stress Variables have a significant positive effect on performance.
Keywords: Individual Characteristics, Workload, Conflict, Stress, Performance