Portal Jurnal STIE Widya Gama Lumajang (Sekolah Tinggi Ilmu Ekonomi)
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Determinants of the Performance of Provincial Governments in Indonesia
The study was conducted to determine the determinants of provincial government performance in Indonesia. Research with a quantitative approach. The sampling method was purposive sampling with a research sample of 33. They are collecting data with the 2016 fiscal year financial reports at BPK RI. The research was conducted with descriptive statistical analysis and using multiple linear regression analysis. The results of this study indicate that the characteristics of the Regional Government and LHP BPK RI simultaneously / jointly affect the performance of Provincial Governments in Indonesia, but partially it is concluded that the variables of regional size, level of regional wealth, population, and BPK audit opinion have no significant effect on performance. Provincial Governments in Indonesia. Meanwhile, the BPK audit findings variable has a significant negative effect on provincial governments performance in Indonesia
Kepuasan Kerja, Komitmen Dan Budaya Organisasi Pengaruhnya Terhadap Organizational Citizenship Behavior (OCB) Pada Pegawai Dinas Di Kabupaten Lumajang
This study aims to determine the effect of job satisfaction, organizational commitment and organizational culture partially and simultaneously to organizational citizenship behavior (OCB) on official staff in Lumajang District. The research type used is descriptive with causal associative approach. This study was conducted with the number of respondents as many as 147 people. The sampling technique used is a saturated sampling technique. Hypothesis testing is done by multiple linear regression analysis for hypothesis through SPSS 16 for windows program. Based on the results of the study obtained that the satisfaction of employees and organizational culture there is a significant positive influence partially on organizational citizenship behavior (OCB) on the official staff in Lumajang District. While organizational commitment there is no significant positive effect partially on organizational citizenship behavior (OCB) on official employees in Lumajang District. Simultaneously employee satisfaction, organizational commitment and organizational culture there is a significant positive influence simultaneously to organizational citizenship behavior (OCB) on official staff in Lumajang District. The variables studied have an effect of 63.3% on the organizational citizenship behavior (OCB) and the rest is influenced by other variables that are not in carefully
Implementation of Technology Based SAK EMKM
This study aims to analyze the application of Information Technology-based Accounting based on SAK EMKM. MSMEs face various obstacles or problems caused by 1) low education 2) a lack of understanding of information technology, and 3) obstacles in preparing financial reports. The Lamikro application system complies with the Accounting Standards for Micro, Small, and Medium Enterprises (SAK EMKM). The presence of the Lamikro application according to the EMKM SAK is expected to help MSME players in Indonesia in preparing financial reports because the Lamikro application can make it easier for MSMEs to make financial reports whose transactions are cash in nature. Business development using accounting financial statement applications is very necessary, the goal is that users, in this case, MSME players throughout Indonesia, can monitor the financial activities of MSMEs. This type of research used in this research is descriptive research with qualitative. approach. This research concludes that the financial records of Joys Kitchen and Rezky Photocopy still use traditional or manual recording so that they do not know the recording of financial statements in accordance with EMKM's Financial Accounting Standards and are still constrained in inputting financial report transactions using Lamikr
Impression of Company Size, Profitability, Earning Coefficient Response (ERC) Through Timeliness
This study examines how firm size and profitability can influence ERC through timeliness. This research is exploratory. The test model used is the path analysis model. The population used by this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2014-2018 period. The method used in sampling is purposive sampling method. The number of companies that met the assessment criteria was 58 companies, so that the number of observations during 2014 - 2018 was 290 observations. Data collection techniques using documentation data. The data analysis technique in this study used descriptive statistics and classical assumption tests and path analysis. Based on the results, it can be concluded that company size and profitability do not have a positive effect on timeliness, company size and profitability that are interacted with the EU has no effect on ERC, while the timeliness of submitting financial reports that are interacted with the EU has an effect on ERC. Firm size and profitability have no effect on ERC with timeliness as an intervening variable
Business Location Planning Assistance: Preservation of Traditional Culture of Kampoeng Batara Banyuwangi
The era of the Covid-19 pandemic reduced many forms of business of the Indonesian people and as a result the economy also declined. During the pandemic, many people have been exposed to the products produced by the Banyuwangi people. This area is better known for its culture, one of which is the traditional children's playground culture which is preserved in Kampoeng Batara. In supporting the preservation of this culture, various bamboo handicraft businesses have been developed. The problem that occurs is that the production results quickly mushroom when stored for a long time. A Focus Group Discussion (FGD) has been conducted with the originators of Kampoeng Batara. The result is planning to make a storage place for bamboo handicraft production with proper air circulation and at the same time planning a heating machine to reduce the moisture content contained in the bamboo. In addition, it is also planned to build a toga garden so that children who play and the community feel comfortable in Kampoeng Batara. Part of the bamboo handicraft production will be donated in preserving the traditional culture of children's traditional playgrounds
BUDGET REPORT ANALYSIS AND BUDGET REALIZATION REFOCUSING COVID-19
This study aims to analyze the Covid-19 Refocusing Budget and the Lumajang District Health Office Budget Realization Report according to the Joint Decree of the Minister of Home Affairs Number 119/2813/SJ and the Minister of Finance Number 177/KMK. 07/2020 as well as knowing the level of effectiveness and efficiency of the Covid-19 Refocusing Budget Realization. The results of the analysis are ineffective because local revenue at the Lumajang District Health Office has greatly decreased due to the Covid-19 pandemic, so the Regional Sports Health Center (BKOR) has to reduce the number of visitors and even temporarily close to suppress the spread of the corona virus in Lumajang Regency. And the expenditure realization is said to be quite effective because the realization percentage is 81.89%
Socialization to Build a Creative Culture for Start Up Business Through Digital Literacy
Community service activities are carried out in Gucialit Village, Gucialit District, Lumajang Regency. The socialization activity was carried out to provide knowledge as well as understanding to partners related to the socialization of building a creative culture for start-up businesses through digital literacy, considering that digital literacy still needs to be improved, especially among the younger generation who are starting start-up businesses/start-up businesses.The problems faced by partners include: limited Human Resources who have knowledge related to marketing management, especially related to creative culture and digital literacy and the utilization of coconut shell waste into products of high economic value for the environment and creative business opportunities Solutions or alternatives offered to partners to help overcome problems include: increasing abilities, especially in knowledge and information related to marketing management, especially with regard to creative culture and digital literacy and providing new knowledge related to the use of waste to be of high economic value, and the role of digital literacy. in supporting the success of marketing activities carried out especially for start-up businesses.Community service activities in the form of socialization are expected to produce targets according to the expectations of partners, namely: increasing partner knowledge and skills related to creativity and digital literacy and providing understanding related to the role of digital literacy in supporting the success of marketing activities carried out as well as strategies for developing a creative culture for startups up business
IS CONSUMER LOYALTY JUDGING FROM THE CAFE ATMOSPHERE AND THE CONFORMITY OF THE TASTE OF THE PRODUCT?
Currently the development of the coffee shop industry is increasing. This phenomenon is also seen in Lumajang City. Cafes or coffee shops are in great demand by business people, so many cafes appear every year, one of which is GA Cafe Lumjang.The solution offered in this phenomenon is by develop appropriate marketing strategies such as atmosphere and product taste suitability to maintain customer loyalty. This study aims to determine the effect of cafe atmosphere and product taste suitability on consumer loyalty at GA Cafe Lumajang partially. The research method used is a quantitative research method with multiple linear regression analysis techniques. The number of samples in this study were 94 respondents. The research was carried out by spreadingquestionnaire to consumers GA Cafe Lumajang. The results of this study indicate that cafe atmosphere and product taste suitability have a significant effect on consumer loyalty with a coefficient of determination of 35.4%, the remaining 64.6% of consumer loyalty can be influenced by other variables such as location, service, promotion and product diversity
Asset Quality as a Predictor of Rural Bank Bankruptcy in Indonesia
The study aims to form a bankruptcy prediction model of rural bank in Indonesia at a time variation of 1 quarter (MP1), 2 quarters (MP2), 4 quarters (MP4), and 8 quarters (MP8) before bankruptcy. The quality of productive assets as a predictor variable consist of CEA, CEAEA, and NPL. The condition of rural bank bankrupt and non bankrupt as a dependent variable. The analytical method used is logistic regression followed by testing the model accuration. The population of this study is rural bank in Indonesia. The sample used was 241 rural banks that consist of 41 bankrupt rural banks and 200 non bankrupt rural banks. The data used are the quarterly financial statements of 2006 to 2019. The study result showed that of the four prediction models that successfully built, the 1 quarter (MP1) is the most feasible and accurate used as bankruptcy prediction model of rural banks in Indonesia that formed by CEAEA and NPL ratio. The MP1 has a classification accuracy of 93,8% at the level of modelling with cut off point of 0,29 and it has a classification accuracy of 83,93% at the level of validation with cut off point of 0,12. Based on those advantage, the MP1 was chosen as a model that able to predict the bankruptcy of rural bank in Indonesia
Strategy for the Implementation of the Village Financial System Application Effectively and Efficiently
This study aims to assess the performance of the village government from the use of the SISKEUDES (Village Financial System) application in improving the quality of financial accountability in the village of Tanjungsari, Umbulsari District, Jember Regency. This research uses qualitative methods using a descriptive approach. Data obtained from observations and interviews with informants, in this case the village government, from the village head, village secretary, finance officer, financial staff, and planning staff, directly from the results of the interview data reduction, data presentation and withdrawal were carried out. Conclusion