E-QIEN - Jurnal Ekonomi dan Bisnis
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EVALUASI PENERAPAN SISTEM KEUANGAN DESA (SISKEUDES) DALAM PENGELOLAAN KEUANGAN DESA/NEGERI DI KOTA AMBON
Get PDFThis study aims to evaluate whether the implementation of Siskeudes in villages/states in Ambon City has been running effectively, and analyzes the impact of implementing Siskeudes on villages/states in Ambon City. The conceptual framework in this study uses the effectiveness theory of Walter Jack Duncan (1981) by using indicators achievement of goals, integration and adaptation are parameters to evaluate the implementation of Siskeudes in Ambon City. This research was conducted with a descriptive qualitative approach. The types of data used are primary data and secondary data. Data collection techniques are observation, interviews and documentation. The results showed that the implementation of Siskeudes in 30 villages/countries in Ambon City had been implemented well. Village financial management runs according to its procedures and provisions. Around 25 villages/countries are Leahari Country, Hutumuri Country, Rutong Country, Refinery Country, Hatalai Country, Ema Country, Hukurila Country, Naku Country, Latuhalat Country, Nusaniwe Country, Seilale Country, Urimesseng Country, Batu Merah Country, Soya Country, Village Latta, Nania Village, Waiheru Village, Halong Country, Hatiwe Besar Country, Laha Country, Rumah Tiga, Tawiri Country, Hunuth Village, Poka Village, Wayame Village have implemented village financial management procedures in an orderly and budgetary discipline. And 5 other villages, namely Negeri Amahusu, Negeri Passo, Small Hative Country, Galala Village and Negeri Lama Village, are still in the process of improving financial management to be better. In general, the implementation of Siskeudes in 30 villages/countries in Ambon City has a very positive impact, which is able to improve the performance of village financial management. It is proven that 25 villages/countries have been able to implement the Siskeudes Application although there are still many shortcomings that must be corrected. The application of Siskeudes has proven to be able to assist village officials in timely financial reporting and accountability; make the village financial management process more transparent, accountable and participatory, as well as more orderly and budgetary discipline. The Siskeudes application helps village officials in the village financial management process from the planning, implementation, administration, to reporting stages. This application is considered easy to use and has adapted to follow the development of village financial accounting principles.This study aims to evaluate whether the implementation of Siskeudes in villages/states in Ambon City has been running effectively, and analyzes the impact of implementing Siskeudes on villages/states in Ambon City. The conceptual framework in this study uses the effectiveness theory of Walter Jack Duncan (1981) by using indicators achievement of goals, integration and adaptation are parameters to evaluate the implementation of Siskeudes in Ambon City. This research was conducted with a descriptive qualitative approach. The types of data used are primary data and secondary data. Data collection techniques are observation, interviews and documentation. The results showed that the implementation of Siskeudes in 30 villages/countries in Ambon City had been implemented well. Village financial management runs according to its procedures and provisions. Around 25 villages/countries are Leahari Country, Hutumuri Country, Rutong Country, Refinery Country, Hatalai Country, Ema Country, Hukurila Country, Naku Country, Latuhalat Country, Nusaniwe Country, Seilale Country, Urimesseng Country, Batu Merah Country, Soya Country, Village Latta, Nania Village, Waiheru Village, Halong Country, Hatiwe Besar Country, Laha Country, Rumah Tiga, Tawiri Country, Hunuth Village, Poka Village, Wayame Village have implemented village financial management procedures in an orderly and budgetary discipline. And 5 other villages, namely Negeri Amahusu, Negeri Passo, Small Hative Country, Galala Village and Negeri Lama Village, are still in the process of improving financial management to be better. In general, the implementation of Siskeudes in 30 villages/countries in Ambon City has a very positive impact, which is able to improve the performance of village financial management. It is proven that 25 villages/countries have been able to implement the Siskeudes Application although there are still many shortcomings that must be corrected. The application of Siskeudes has proven to be able to assist village officials in timely financial reporting and accountability; make the village financial management process more transparent, accountable and participatory, as well as more orderly and budgetary discipline. The Siskeudes application helps village officials in the village financial management process from the planning, implementation, administration, to reporting stages. This application is considered easy to use and has adapted to follow the development of village financial accounting principles
PENGARUH ASIMETRI INFORMASI, BOOK TAX DIFFERENCES, INVESTMENT OPPORTUNITY SET DAN STRUKTUR MODAL TERHADAP KUALITAS LABA
Get PDFThis study basically aims to determine the effect of information asymmetry, book tax differences, investment opportunity set and capital structure on earnings quality. With a quantitative approach, the population in this study is an annual report on manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange in 2018-2020. Secondary data in this study were collected from www.idx.com.id and the websites of each company. The sampling process in this study used a purposive sampling method and obtained 116 data as the final sample. The technique used in the data testing process in this study is a multiple linear regression analysis technique with SPSS version 25. The results of this study indicate that information asymmetry with a significant level of 10% and capital structure with a significant level of 5% has a significant effect on earnings quality. Meanwhile, book tax differences and investment opportunity set have no significant effect on earnings quality.This study basically aims to determine the effect of information asymmetry, book tax differences, investment opportunity set and capital structure on earnings quality. With a quantitative approach, the population in this study is an annual report on manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange in 2018-2020. Secondary data in this study were collected from www.idx.com.id and the websites of each company. The sampling process in this study used a purposive sampling method and obtained 116 data as the final sample. The technique used in the data testing process in this study is a multiple linear regression analysis technique with SPSS version 25. The results of this study indicate that information asymmetry with a significant level of 10% and capital structure with a significant level of 5% has a significant effect on earnings quality. Meanwhile, book tax differences and investment opportunity set have no significant effect on earnings quality
PENGARUH SEKTOR – SEKTOR POTENSIAL TERHADAP PENINGKATAN PENDAPATAN ASLI DAERAH DI KABUPATEN SIDOARJO
Get PDFThis research was conducted to know which sectors are potential sectors and how they affect the increase in Regional Original Income in Sidoarjo Regency. The data used in this study was secondary data from the year 2011 to 2020 sourced from the Central Statistics Agency. To find out which sectors are potential sectors, the Location Quotient (LQ) method was used. To find out the growth that occurs in the Sidoarjo Regency and East Java Province, The Shift-Share method was used. Meanwhile, to calculate the effect on Regional Original Income, the method of multiple regression analysis was used. This study has three findings, first, Sidoarjo Regency has four potential sectors, namely Gas Electricity Procurement; Transportation and Warehousing; Processing Industry; and Construction. Second, a sector that has fast national growth and strong competitiveness against economic growth. Based on PR calculations, from 2011 to 2020, Sidoarjo Regency has 8 sectors driving the growth of the same sector at the provincial level. Based on PS calculations, from 2011 to 2020, Sidoarjo Regency has 9 sectors driving the growth of the same sector at the provincial level.Based on DS calculations, from 2011 to 2020, Sidoarjo Regency has 6 economic sectors with good locational advantages. Third, the potential sectors that have an influence on increasing PAD are the Electricity and Gas Procurement sector and the Construction sector.This research was conducted to know which sectors are potential sectors and how they affect the increase in Regional Original Income in Sidoarjo Regency. The data used in this study was secondary data from the year 2011 to 2020 sourced from the Central Statistics Agency. To find out which sectors are potential sectors, the Location Quotient (LQ) method was used. To find out the growth that occurs in the Sidoarjo Regency and East Java Province, The Shift-Share method was used. Meanwhile, to calculate the effect on Regional Original Income, the method of multiple regression analysis was used. This study has three findings, first, Sidoarjo Regency has four potential sectors, namely Gas Electricity Procurement; Transportation and Warehousing; Processing Industry; and Construction. Second, a sector that has fast national growth and strong competitiveness against economic growth. Based on PR calculations, from 2011 to 2020, Sidoarjo Regency has 8 sectors driving the growth of the same sector at the provincial level. Based on PS calculations, from 2011 to 2020, Sidoarjo Regency has 9 sectors driving the growth of the same sector at the provincial level.Based on DS calculations, from 2011 to 2020, Sidoarjo Regency has 6 economic sectors with good locational advantages. Third, the potential sectors that have an influence on increasing PAD are the Electricity and Gas Procurement sector and the Construction sector
ANALISIS STRATEGI PEMASARAN PRODUK KERAJINAN SOUVENIR MENGGUNAKAN ANALYTICAL NETWORK PROCESS
Get PDFThe souvenir business has a large market opportunity both in Indonesia and abroad. Marketing strategy or product distribution is one of the keys to success in product sales/marketing. The purpose of this study is to analyze clusters and nodes that influence decision making in determining the distribution of hanakreasi product. To support this goal, several criteria were obtained, namely location, visitors, cost, risk, product defects, marketing, and competition. For the product distribution strategy by determining alternative solutions that are considered possible and determining the influence between criteria or between existing alternatives and analyzing the best decisions using the Analytical Network Process (ANP). ANP is a method of making decisions based on multiple criteria or Multiple Criteria Decision Making (MCDM). Based on the results of the analysis using the ANP method with Super Decision Software, the right and best decision making in terms of choosing a product distribution strategy for Hanakreasi is a tourism place with an ideal value of 1 (one)
PENGARUH JOB INSECURITY DAN STRESS KERJA DENGAN LINGKUNGAN KERJA SEBAGAI VARIABEL INTERVENING TERHADAP KINERJA KARYAWAN PADA MASA PANDEMI COVID 19
Get PDFWith an uncertain work environment, and can change considering the Covid19 pandemic has lasted until now, making employees feel confused, worried and afraid and feel insecure while working (Job Insecurity), whether there will be layoffs, salary cuts, opportunities for promotions as well. still uncertain. In addition, employees may also experience work stress, due to the uncertainty of the work environment, workloads that are more than usual, changing work systems, then stress that is influenced by job insecurity felt by employees, resulting in stressed and decreased employee performance which will later lead to a decrease in employee performance. affect the company itself. In this study using quantitative research type of explanatory research, the sample used is all employees of Gets Hotel Malang as many as 50 employees, data collection techniques carried out by researchers are through observation and questionnaires.With an uncertain work environment, and can change considering the Covid19 pandemic has lasted until now, making employees feel confused, worried and afraid and feel insecure while working (Job Insecurity), whether there will be layoffs, salary cuts, opportunities for promotions as well. still uncertain. In addition, employees may also experience work stress, due to the uncertainty of the work environment, workloads that are more than usual, changing work systems, then stress that is influenced by job insecurity felt by employees, resulting in stressed and decreased employee performance which will later lead to a decrease in employee performance. affect the company itself. In this study using quantitative research type of explanatory research, the sample used is all employees of Gets Hotel Malang as many as 50 employees, data collection techniques carried out by researchers are through observation and questionnaires
STUDI DESKRIPTIF KUALITATIF PROGRAM CSR PEMBERIAN BEASISWA KEPADA SISWA SMP MASYARAKAT BERPENGHASILAN RENDAH PDAM SURYA SEMBADA KOTA SURABAYA
Get PDF CSR is interpreted as a form of moral responsibility that needs to be given by companies to support the welfare and safety of the environment and society. PDAM Surya Sembada is one of the BUMDs that also participates in CSR activities. From several CSR activities in it, this research focuses on how the implementation process is, what are the weaknesses and strengths of the program and what impact is felt by the company in the MBR Middle School Student Scholarship Program. Through a qualitative method with a descriptive approach and data collection techniques in the form of in-depth interviews and documentation, the research shows that the CSR program of PDAM Surya Sembada is a form of strategic collaboration with the City Government and the Surabaya City Education Office and the implications of the obligation of CSR theory. Some strengths, weaknesses and impacts of program implementation were also found. CSR is interpreted as a form of moral responsibility that needs to be given by companies to support the welfare and safety of the environment and society. PDAM Surya Sembada is one of the BUMDs that also participates in CSR activities. From several CSR activities in it, this research focuses on how the implementation process is, what are the weaknesses and strengths of the program and what impact is felt by the company in the MBR Middle School Student Scholarship Program. Through a qualitative method with a descriptive approach and data collection techniques in the form of in-depth interviews and documentation, the research shows that the CSR program of PDAM Surya Sembada is a form of strategic collaboration with the City Government and the Surabaya City Education Office and the implications of the obligation of CSR theory. Some strengths, weaknesses and impacts of program implementation were also found
ANALISIS PENERAPAN SISTEM “MATO” PADA MANAJEMEN PENGGAJIAN KARYAWAN DI RESTORAN PADANG SEDERHANA DI KOTA YOGYAKARTA
Get PDFThe "MATO" system is a profit-sharing system that is unique and privileged in managing Padang Simple restaurant. It is still rare for previous studies to in-depth analyze the application of the "MATO" system, especially in the Padang Simple restaurant in Yogyakarta. This study aims to analyze the application of the "MATO" system in the management of employee payroll at the Padang Simple restaurant, Yogyakarta. The data in this study are primary data obtained through interviews with the manager of the Padang Simple restaurant in Yogyakarta. The data obtained were analyzed using descriptive qualitative methods. The results of the analysis show that the "MATO" system is a combination of a profit-sharing system and a point system in employee payroll. The system is implemented by mutual agreement and becomes a motivation in improving employee performance. Furthermore, related to the proportion of salaries, it was found that the proportion of employee salary distribution in the mato system was divided by 50% for owners and 50% for employees. The proportion is divided from the company\u27s net profit.The "MATO" system is a profit-sharing system that is unique and privileged in managing Padang Simple restaurant. It is still rare for previous studies to in-depth analyze the application of the "MATO" system, especially in the Padang Simple restaurant in Yogyakarta. This study aims to analyze the application of the "MATO" system in the management of employee payroll at the Padang Simple restaurant, Yogyakarta. The data in this study are primary data obtained through interviews with the manager of the Padang Simple restaurant in Yogyakarta. The data obtained were analyzed using descriptive qualitative methods. The results of the analysis show that the "MATO" system is a combination of a profit-sharing system and a point system in employee payroll. The system is implemented by mutual agreement and becomes a motivation in improving employee performance. Furthermore, related to the proportion of salaries, it was found that the proportion of employee salary distribution in the mato system was divided by 50% for owners and 50% for employees. The proportion is divided from the company\u27s net profit
ANALISIS PENGARUH PERTUMBUHAN EKONOMI, ANGKATAN KERJA, DAN INDEKS PEMBANGUNAN MANUSIA TERHADAP TINGKAT PENGANGGURAN TERBUKA DI PROVINSI MALUKU
Get PDFThis study describes economic development aimed at the advancement of society. Achieving this progress requires community employment opportunities which ultimately lead to income distribution among the population, and making many changes to support the country\u27s development and high economic miracle. On the other hand, of course, there is a gap between job opportunities and an unbalanced workforce, so that with the lack of job opportunities and the increasing number of job seekers, it will have a negative impact on the creation of unemployment. This study aims to determine the effect of Economic Growth (X1), Labor Force (X2), and Human Development Index (X3) on the Open Unemployment Rate (Y) in Maluku Province from 2007-2021. The analysis applied to this study is multiple linear regression and testing with the BLUE assumption is carried out in the study to prove the results that this study passed the classical assumption test. The results of this study indicate that Economic Growth has no effect on the Open Unemployment Rate, the Human Development Index has no effect on the Open Unemployment Rate, and the Poverty Level has a positive (not significant) on the Open Unemployment Rate in Maluku ProvinceThis study describes economic development aimed at the advancement of society. Achieving this progress requires community employment opportunities which ultimately lead to income distribution among the population, and making many changes to support the country\u27s development and high economic miracle. On the other hand, of course, there is a gap between job opportunities and an unbalanced workforce, so that with the lack of job opportunities and the increasing number of job seekers, it will have a negative impact on the creation of unemployment. This study aims to determine the effect of Economic Growth (X1), Labor Force (X2), and Human Development Index (X3) on the Open Unemployment Rate (Y) in Maluku Province from 2007-2021. The analysis applied to this study is multiple linear regression and testing with the BLUE assumption is carried out in the study to prove the results that this study passed the classical assumption test. The results of this study indicate that Economic Growth has no effect on the Open Unemployment Rate, the Human Development Index has no effect on the Open Unemployment Rate, and the Poverty Level has a positive (not significant) on the Open Unemployment Rate in Maluku Provinc
PENGARUH JUMLAH PENGUSAHA KENA PAJAK, TINGKAT INFLASI DAN NILAI TUKAR RUPIAH ATAS DOLLAR AS TERHADAP PENERIMAAN PAJAK PERTAMBAHAN NILAI TAHUN 2015-2019
Get PDFValue Added Tax (VAT) is a tax imposed for domestic consumption in the form of gods or services. Value added Tax is imposed on domestic consumption by individual, corporate and government tax payers. The purpose of this study was to examine the effect of the number of Taxable Entrepreneurs (PKP), the inflation rate and the exchange rate of the rupiah against the US dollar on Value Added Tax receipts at the Directorate General of Taxes, Central Java Regional Office II. The data used is secondary data from 2015-2019. This type of research uses causality research that explains the relationship between the amount of PKP, inflation rate and the exchange rate of the rupias against US dollar on the Value Added tax (VAT). The data analysis technique used is multiple linear regression analysis. Based on the result by data, the variable number of PKP has significant effect on VAT receipts, while the inflation rate and the rupiah exchange rate against the US dollar have no effect on VAT receipts.Value Added Tax (VAT) is a tax imposed for domestic consumption in the form of gods or services. Value added Tax is imposed on domestic consumption by individual, corporate and government tax payers. The purpose of this study was to examine the effect of the number of Taxable Entrepreneurs (PKP), the inflation rate and the exchange rate of the rupiah against the US dollar on Value Added Tax receipts at the Directorate General of Taxes, Central Java Regional Office II. The data used is secondary data from 2015-2019. This type of research uses causality research that explains the relationship between the amount of PKP, inflation rate and the exchange rate of the rupias against US dollar on the Value Added tax (VAT). The data analysis technique used is multiple linear regression analysis. Based on the result by data, the variable number of PKP has significant effect on VAT receipts, while the inflation rate and the rupiah exchange rate against the US dollar have no effect on VAT receipts
ANALYSIS OF THE INFLUENCE OF COSO\u27S INTERNAL CONTROL SYSTEM ON INVENTORIES OF A COMPANY
Get PDFThis study aims to obtain evidence regarding the internal control system in PT. Boltz Indonesia regarding the inventory and system at the company whether it is in accordance with the procedures set by COSO or not. This research uses descriptive qualitative method. The data used in the research at the PT is primary data and also secondary data. Methods Data collection was carried out through direct interviews with Supervisors and HRD as well as observation. The results of the study show that PT Boltz Indonesia is almost in accordance with the procedures implemented by COSO starting from supplies, systems at the company and software at the company. This study examines the inventory at PT. Boltz Indonesia and also look at the risks that occur in the company and the results of research that have been carried out show that the COSO internal control system at PT. Indonesian Boltz. Fairly in accordance with the internal control components contained in COSO related to inventory although there are indeed some that are not in accordance with the COSO internal control system.Penelitian ini bertujuan untuk memperoleh bukti mengenai Sistem pengendalian internal di dalam PT. Boltz Indonesia tentang persediaan dan Sistem pada perusahaan Tersebut apakah sudah sesuai dengan prosedur yang ditetapkan oleh COSO atau belum. Penelitian ini menggunakan metode kualitatif deskrptif. Data yang diguanakan dalam penelitian pada pt tersebut adalah data primer dan juga data sekunder. Metode Pengumpulan data dilakukan melalui wawancara langsung terhadap Supervisor dan HRD dan juga observasi. Hasil penelitian menunjukan PT Boltz Indonesia sudah hampir sesuai dengan prosedur yang diterapkan Oleh COSO mulai dari persediian, sistem – sistem pada perusahaan dan software pada perusahaan. Penelitian ini meneliti persediaan pada PT. Boltz Indonesia dan juga melihat Resiko Resiko yang terjadi pada perusahaan dan hasil penelitian yang telah dilakukan menunjukan bahwa sistem pengendalian internal COSO di PT. Boltz Indonesia. Lumayan sesuai dengan komponen pengendalian internal yang terdapat di COSO yang berhubungan dengan persediaan walaupun memang ada beberapa yang belum sesuai dengan sistem pengendalian internal COSO