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Management Control System, Innovation Dan Organizational Performance
Get PDFThis study aims to determine the effect of the management control system on organizational performance mediated by the management innovation variable, where the management control system is combined with two different control levers the enabling (beliefs and interactive) and the constraining (boundary and diagnostic), and management innovation which consists of four dimensions (new management practice, management process, organizational structure, and management technique). The method used in this research is quantitative. The research sample uses primary data by distributing questionnaires. There are 9 Regional Apparatus Organizations that are sampled in this study based on predetermined criteria (purposive sampling). Data analysis was performed by path analysis using the WarpPLS 7.0 program.
The results showed that the management control system enabling and the management control system constraining have a positive effect on organizational performance. And management control system enabling and management control system constraining positive effect on management innovation Meanwhile, management innovation has a partial effect, where organizational structure has a negative effect on organizational performance and management techniques have a positive effect on organizational performance. Meanwhile, new management practices and management processes have no effect on organizational performance
Strategi Peningkatan Kapasitas Pembentukan Modal Pada Kelompok Tani Di Desa Waimital Provinsi Maluku
Get PDFPenelitian ini bertujuan menemukan strategi yang sesuai untuk meningkatkan kapasitas kelompok tani di Desa Waimital khususnya untuk membentuk modal kelompok. Kapasitas pembentukan modal kelompok merupakan salah satu hal penting bagi kelompok tani di Desa Waimital karena berbagai kegiatan kelompok yang terkait dengan usaha tani tidak dapat dilakukan akibat ketiadaan modal kelompok. Konsekuensinya kelompok tani bersifat stagnan, hanya melakukan rutinitas saja padahal anggota kelompok tani di Desa Waimital adalah petani yang suka mencoba hal-hal baru. Sebagai populasi adalah seluruh kelompok tani di Desa Waimital, yaitu 12 kelompok tani. Sebagai responden ditentukan lima orang mewakili setiap kelompok yang terdiri dari ketua, sekretaris, dan tiga anggota kelompok. Data primer berasal dari responden yang dikumpulkan melalui wawancara berstruktur menggunakan kuesioner. Data primer diantaranya tentang berbagai kegiatan kelompok terkait pembentukan modal kelompok. Data sekunder diperoleh dari berbagai sumber, diantaranya dari Kantor Desa Waimital, Badan Pusat Statistik, dan sumber-sumber lain. Analisis data dilakukan secara deskriptif kualitatif. Hasil penelitian menunjukkan bahwa strategi yang sesuai untuk peningkatan kapasitas pembentukan modal kelompok bagi kelompok tani di Desa Waimital adalah dengan meningkatkan pengetahuan, sikap dan keterampilan tentang pembentukan modal kelompok. Ini dapat dilakukan melalui kegiatan sosialisasi, pelatihan, dan pendampingan tentang pembentukan modal kelompok, manajemen pengelolaan modal kelompok dan diikuti dengan dukungan regulasi (kebijakan) yang sesuai, dukungan sarana produksi dan alat serta mesin pertanian. Strategi yang akan dilakukan membutuhkan kerjasama dan sinergitas dari berbagai pihak terkait, yaitu pihak perguruan tinggi; perbankan; pemerintah desa, kecamatan, dan kabupaten terkait dengan dinas-dinas yang relevan, diantaranya dinas pertanian.  
Tinjauan Pemungutan Pajak Pertambahan Nilai Atas Perdagangan Melalui Sistem Elektronik Domestik dan Asing
Get PDFThe rapid development of the globalization era demands that everyone and their environment create a breakthrough in the form of sophisticated technology to compete and survive in a fairly high economic competition. For entrepreneurs, technology can be used to innovate and advance their businesses to survive and achieve optimal profits. One form of technological innovation, especially the internet, is e-commerce. This activity is carried out online anywhere, borderless, and often called trading through electronic systems (Perdangangan Melalui Sistem Elektronik, PMSE). The rise of transactions in the form of purchases of digital products and services from traders or trade organizers through electronic systems requires the government to issue tax regulations, namely the Regulation of the Minister of Finance number 48 / PMK.03 / 2020, which aims to save the economy by expanding the tax base and promoting equality in taxpayer treatment. This ruling is a derivative regulation of Article 6 paragraph 13a of the Government Regulation in Lieu of Law (Perppu) number 1 of 2020. The regulation of the Minister of Finance number 48/PMK.03/2020 emphasizes the implementation of VAT on PMSE to promote tax justice and accommodate the shift from a conventional to a digital economy. However, in its implementation, there are certainly many challenges faced by tax administrators, VAT collectors appointed to collect VAT on PMSE, and taxpayers as VAT bearers.
Dampak Sustainability Reporting dan Determinan Audit Delay
Get PDFThe financial statements of companies going public must be reported annually. Based on the regulation of the Financial Services Authority (OJK) Number 29/POJK.04/2016 states that companies or issuers are required to report their annual reports to the Financial Services Authority no later than the end of the fourth month after the end of the financial year (120 days), Timely submission of financial reports done by the company will be subject to sanctions. This study aims to determine the effect of profitability, solvency, and company size on audit delay. The population in this study are LQ45 companies listed on the IDX (Indonesian Stock Exchange) for the period 2017-2021. There are 45 public companies listed on the Indonesian Stock Exchange, which are registered as a population. The selected sample uses a purposive sampling technique, and a sample of 64 is obtained. This research model uses panel data regression using E-views version 12. The results of this study indicate that profitability has no effect on audit delay, solvency has an effect on audit delay, firm size effect on audit delay, sustainability reporting is not able to moderate the effect of profitability on audit delay, and sustainability reporting is able to moderate the effect of solvency on audit delay. Subsequent research can add to research in other sectors such as manufacturing, mining and real estate
Analisis Kontribusi Literasi Keuangan dan Inklusi Keuangan Terhadap Kinerja Keuangan Sektor UMKM Di Kota Kupang
No full textThis research was conducted at UKM Restaurant in Kupang City. The purpose of this study was to determine the effect of financial literacy and financial inclusion on the financial performance of UMKM Restaurants. This research uses a quantitative approach or it is also called a positivistic method because it is based on a positivism philosophy. To determine the sample using Simple Random Sampling and the sample used in thi sstudy were 50 respondents to the Restaurant in Kupang City as the primary data source, and data collection used a questionnaire (questionnaire) distributed at the Restaurant Kupang City. The data analysis technique used in this study is multiple linear regression analysis, t test and f test. The results of this study indicate that the variables of financial literacy and financial inclusion partially or simultaneously have a positive and significant effect on the financial performance of UMKM at Restaurants in Kupang City. Suggestions from this research are for restaurants to explore more about finance, for cooperatives & UMKM offices and financial institutions so that they can provide more education for the community and for further researchers it is hoped that they can add indicators and other variables
Faktor-Faktor Yang Mempengaruhi EVA
Get PDFCapital structure, return on invested capital (ROIC), fixed assets, and net operating profit after tax (NOPAT) are the factors that affect economic value added (EVA). Understanding the potential effects of the independent factors on the dependent variable, which is economic value added (EVA), is the goal. Descriptive statistics, the traditional hypothesis tests (normality, multicollinearity, heteroscedasticity, and autocorrelation), the t-test and F-test, and coefficient of determination were all used in this work. According to descriptive statistics, the data is normal and passes the traditional assumption test. Capital structure largely has no effect on EVA. Significant effects of ROIC, Fixed Assets, and NOPAT on EVA. EVA is impacted simultaneously by the capital structure, ROIC, fixed assets, and NOPAT. The capital structure, ROIC, fixed assets, and NOPAT are independent variables that have an impact on 35.2% of the dependent variables, while other variables have an impact on 64.8%
Apakah Tunneling Menurunkan Kinerja Perusahaan? Studi Pada Industri Manufaktur di Indonesia
No full textThis research aims to determine the effect of related party transactions tunneling on the manufacturing industry accounting performance and market performance. We believe that the higher the tunneling through related party transactions carried out by the company, the lower the company's performance. Related party transactions are measured by related party transactions with account receivable, other receivable and assets other than account receivables and other receivables.This research sample is 175 manufacturing industry companies listed on the Indonesia Stock Exchange (IDX) during 2018-2020 with 525 observations as panel data. This hypothesis examined by panel data regression with Eviews program. Based on panel data regression test, this research found tunneling proxied by related party transactions with assets other than account receivables and other receivables negatively affects financial performance (ROA) means the more industry manufacturing do related party transaction with assets other than account receivables and other receivables ability to earn profit is getting lower. Also, tunneling proxied by related party transactions with assets other than account receivables and other receivables negatively affects market performance (TOBIN), the more industry manufacturing do related party transaction with assets other than account receivables and other receivables decrease ability of investment profit sharing make share price weak. This finding align with the type II agency theory that the majority shareholder dominates the minority shareholder causing agency conflict
Pengaruh Kualitas Sumber Daya Manusia, Pemanfaatan Teknologi Informasi Dan Pengawasan Keuangan Daerah Terhadap Keandalan Penyajian Laporan Keuangan Pemerintah Daerah (Studi pada OPD Pemerintah Provinsi Sulawesi Tengah)
Get PDFThe existence of increasing demands for the implementation of public accountability has implications for management in government agencies to provide information to the public, one of which is information in financial reports. Government financial reports are an important component in realizing financial management accountability to the public. The function of information in financial reports will not have benefits if the presentation and delivery of financial information is not reliable. Reliability of financial report information is a manifestation of public financial management accountability and in accordance with Government Regulation Number 24 of 2005 is an element of important information value related to decision-making of various parties. This type of research is associative. This study aims to explain the influence of the quality of human resources, the use of information technology and regional financial supervision on the reliability of the presentation of regional financial reports in the OPD of the Central Sulawesi Provincial Government. Based on the results of data analysis that has been carried out to test the hypotheses put forward in this study, several conclusions can be drawn, including: The quality of human resources has a positive effect on the reliability of financial statement presentation accepted and supported by empirical evidence. Acceptance or proof of the first hypothesis simultaneously answers the first research question. Utilization of information technology has a positive effect on the reliability of presentation of acceptable financial statements. Accepting or proving this second hypothesis, this also answers the second research question. Regional financial supervision has a positive effect on the reliability of presentation of financial statements is accepted so that the hypothesis can be accepted and is supported by empirical evidence. Acceptance or proof of this third hypothesis simultaneously answers the research question
AKUNTABILITAS PENGGUNAAN DANA ANGGARAN PENDAPATAN DAN BELANJA DAERAH PEMERINTAH PROVINSI JAWA TENGAH
No full textPemerintah Provinsi Jawa Tengah membentuk jaring pengaman sosial (JPS) dan jaring pengaman ekonomi (JPE) untuk meminimalisir dampak pandemi covid-19 terhadap masyarakat. Pemberian JPS dan JPE menuntut adanya realokasi dan refocusing anggaran karena pandemi covid-19 terjadi saat angaran tahun berkenaan telah berjalan. Realokasi dan refocusing anggaran ini membawa perubahan besar terhadap mekanisme anggaran pemerintah daerah dimana belanja darurat covid-19 dapat dilakukan melalui mekanisme Belanja Tidak Terduga (BTT). Penggunaan dana untuk bencana/kondisi darurat rawan dengan penyelewengan. Penelitian ini bertujuan untuk mengetahui akuntabilitas penggunaan dana Anggaran Pendapatan dan Belanja Daerah (APBD) Pemerintah Provinsi Jawa Tengah untuk penanganan Covid-19.
Penelitian ini merupakan penelitian kualitatif melalui studi dokumen dan wawancara. Studi dokumen mengacu pada peraturan perundang-undangan yang berlaku dan teori institusional. Wawancara mengacu pada hasil wawancara peneliti dengan 4 (empat) informan dari 4 (empat) Organisasi Perangkat Daerah yang berbeda.
Hasil penelitian menunjukkan bahwa penggunaan dan pertanggungjawaban dana APBD telah akuntabel. Hal ini ditunjukkan melalui kesesuaian proses penganggaran dan pertanggungjawaban dengan peraturan perundang-undangan yang berlaku. Hasil wawancara dengan keempat informan menunjukkan hal yang sama. Berdasarkan uraian jawaban dari keempat informan, dapat disimpulkan bahwa proses alokasi dan refocusing anggaran serta pertanggungjawabannya telah sesuai dengan peraturan perundang-undangan. Hasil analisis juga memperkuat penerapan teori institusional dalam konteks pemerintahan.
Kata Kunci : anggaran, realokasi, refocusing, akuntabilita
Pengaruh Kepemilikan Investor Institusi Asing Terhadap Volatilitas Harga Saham di Indeks Kompas100
Get PDFThis journal investigates the effect of foreign institutional investor ownership on share price volatility with a sample of 207 companies between 2008 and 2021 that are included in the Kompas100 Index. The empirical results of this study indicate that foreign institutional investor ownership reduces share price volatility in Indonesia with control variables: market capitalization, turnover, leverage, and market to book. In addition, we also document the results of research that the greater the market capitalization of a company, the lower the volatility of its share price and foreign investors increase stock trading turnover in Indonesia because it attracts the attention of domestic investors, especially individual investors. Foreign institutional investors also prefer to invest in companies with a market to book rating that have a premium