Direktori Jurnal Elektronik STIE Tri Dharma Nusantara
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Peran Transparansi dalam Memoderasi Determinan Kualitas Laporan Keuangan Daerah
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Penelitian ini bertujuan untuk mengetahui pengaruh penerapan Standar Akuntansi Pemerintah, Sistem Informasi Keuangan Daerah dan kompetensi SDM terhadap kualitas laporan keuangan pemerintah daerah Kabupaten Wajo dengan variabel transparansi sebagai pemoderasi. Penelitian ini menggunakan metode kuantitatif dengan pendekatan kausal asosiatif. Metode pengumpulan data dilakukan dengan pengisian kuisioner oleh responden, kemudian dianalisa dengan regresi berganda dan Moderated Regression Analysis. Hasil penelitian mengungkapkan bahwa penerapan Standar Akuntansi Pemerintah, Sistem Informasi Keuangan Daerah dan kompetensi SDM secara parsial berpengaruh signifikan dan positif terhadap kualitas laporan keuangan daerah. sebaliknya transparansi tidak mampu memoderasi penerapan SAP dan Sistem Informasi Keuangan Daerah, tetapi mampu memoderasi kompetensi SDM terhadap kualitas laporan keuangan.
ABSTRACT
This study aims to determine the effect of the application of Government Accounting Standards, Regional Financial Information Systems, and HR competencies on the quality of local government financial reports in Wajo Regency with transparency as a moderating variable. This study uses a quantitative method with an associative causal approach. The method of data collection is done by filling out questionnaires by respondents, then analyzed by multiple regression and Moderated Regression Analysis. The results of the study revealed that the application of Government Accounting Standards, Regional Financial Information Systems, and HR competencies partially had a significant and positive effect on the quality of regional financial reports. on the other hand, transparency is not able to moderate the application of SAP and the Regional Financial Information System, but can moderate the competence of human resources on the quality of financial reports.
 
Faktor-faktor yang Mempengaruhi Kinerja Sistem Informasi Akuntansi pada Rumah Sakit Umum Daerah Kota Palopo
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Penelitian ini bertujuan untuk menjelaskan tentang pengaruh keterlibatan pengguna dalam pengembangan sistem, program pendidikan dan pelatihan pengguna, dan dukungan manajemen puncak terhadap kinerja sistem informasi akuntansi. Penelitian ini dilakukan dalam bulan juli hingga agustus 2021 menggunakan metode kuantitatif. Jenis data yang digunakan yaitu data primer dan data sekunder. Teknik Pengumpulan data menggunakan teknik penyebaran kuisioner. Hasil penelitian ini disarankan untuk rutin melakukan pengembangan sistem setidaknya setahun sekali sehingga kinerja sistem optimal, maka keterlibatan pengguna dalam pengembangan sistem, program pendidikan dan pelatihan pengguna, dan dukungan dari manajemen puncak dapat meningkat. Pihak Rumah Sakit harus tetap memberikan perhatian kepada pengguna sistem guna menciptakan kinerja SIA yang lebih baik, dan penelitian selanjutnya dapat menambah tempat penelitian BLU tidak hanya di Rumah Sakit saja.
Kata Kunci: Keterlibatan pengguna dalam pengembangan sistem, program pendidikan dan pelatihan pengguna, dan dukungan manajemen puncak
PENYULUHAN KESADARAN LINGKUNGAN KAUM MUDA PERKOTAAN DI KELURAHAN RAPPOCINI KOTA MAKASSAR
Get PDFEnvironmental problems in urban areas are very concerning. Pollution of accumulated garbage, pollution of vehicles passing by every day, population density affects the quality of ground water that is absorbed, floods that bring dirt into the middle of settlements and so on. Many programs and activities have been attempted to overcome this from the past until now but there have been no significant results. To reduce this, it can be started by raising awareness of young people while cutting generations. Through enlightened youth, they have the potential to move socially in loving the environment so that the urban environment can return to its original nature. Raising awareness among young people is carried out through a literacy movement to groups of environmentalists and youth groups totaling 50 people. They were given material about the importance of the environment and the impact of its damage, especially in the area where they live. They are given training on institutional strengthening and responsibility so that they play a legal role in development. The results of this environmental education indicate the need to increase awareness and knowledge for young people to take the initiative and take a role in protecting the surrounding environment. They were given material about the criteria for a comfortable and uncomfortable environment, then their solutions in overcoming the uncomfortable environment. This initial step should be an example for other communities. The conclusion of this activity is that there needs to be ongoing attention to youth so that they are involved in development through strengthening the role of grassroots institutions such as youth organization
PENGABDIAN MASYARAKAT MELALUI KEGIATAN BAKTI SOSIAL DI DESA PASAKA KECAMATAN SABBANGPARU KABUPATEN WAJO
Get PDFCommunity service in the form of social services carried out by a team of lecturers provides tremendous benefits to the Pasaka Village Community, Sabbangparu District, These activities are in the form of socializing the prevention of underage marriage, maternal and child health counseling, drug counseling. The purpose of this activity is to provide health services to the community for the realization of public welfare in the health sector as well as increase the sense of social care among fellow human beings. The activity has been carried out since 05,10 & 11 August 2022 by involving the Head of the Women's Protection and fulfillment of children's rights DINSOSP2KBP3A Wajo Regency and medical personnel, such as sub-district midwives coordinators and nurses and attended by 90 participants, consisting of 25 people to prevent child marriage. , Maternal and child health counseling as many as 30 people and drug counseling at SMPN 3 Sabbangparu as many as 35 peopl
PENGARUH KOMITMEN ORGANISASI, BUDAYA ORGANISASI DAN KOMPENSASI TERHADAP KEPUASAN KERJA SEBAGAI VARIABEL INTERVENING TERHADAP KINERJA PADA KANTOR DINAS KOPERASI DAN UKM KOTA MAKASSAR
Get PDFAbstract : The type of research used is descriptive esplanatory survey (explanation) analysis using a quantitative approach and processing the data so that it is tangible in number data, the population in this study namely all employees of the Makassar City Cooperatives and SMEs Service amounted 48 respondents. The sampling technique is by using saturated sampling (total sample). Analysis of the data used in testing the hypothesis, namely Partial Least Square (PLS). The partial test results on path coefficients show that organizational commitment and job satisfaction have a positive and significant effect on performance, while organizational culture and compensation have no significant effect on performance. Organizational commitment has a positive and insignificant effect on satisfaction, organizational culture and compensation have a positive and significant effect on job satisfaction.
 
THE EFFECT OF WORK MOTIVATION AND WORK DISCIPLINE ON EMPLOYEE PERFORMANCE AT WATER RESOURCES DEPARTMENT, COPYRIGHT WORKS AND SPATIAL PLAN OF NORTH SUMATRA PROVINCE
No full textThis study entitled "The Influence of Work Motivation, Work Discipline on Employee Performance at the Department of Water Resources, Cipta Karya and Spatial Planning of North Sumatra Province". The purpose of this study was to determine whether there is an influence of work motivation, Work Discipline on Employee Performance at the Department of Water Resources, Cipta Karya and Spatial Planning of North Sumatra Province”. The data used in this study is primary data with the research instrument in the form of a questionnaire. The population used is 59 employees at the Department of Water Resources, Cipta Karya and Spatial Planning, North Sumatra Province, using a saturated sample of 59 respondents. The method used in this research is descriptive quantitative method. The data analysis technique used multiple linear regression analysis with the regression equation Y = 5.838 + 205X1 + 354X2 + e. Partial test results (t) were obtained for 2.614 for work motivation and 4.606 for work discipline. Meanwhile, the results of the simultaneous F test were obtained at 49,025. And the results obtained in this study showed an R2 value of 63.6%, so it can be concluded that work motivation and work discipline have a positive and significant effect on employee performance at the Department of Water Resources, Cipta Karya and Spatial Planning of North Sumatra Province and the remaining 36, 4% is influenced by other factors
Penerapan Kompensasi Terhadap Kinerja Tenaga Kesehatan di Rumah Sakit Kota Makassar
Get PDFPenelitian ini dilaksanakan di Rumah Sakit Umum Daerah (RSUD) Haji Makassar yang beralamat di Jalan Daeng Ngeppe No.14 Kel. Jongaya Kec. Tamalate. Metode penelitian ini menggunakan pendekatan deskriptif kuantitatif. Teknik pengumpulan data menggunakan metode kuesioner. Analisi data dalam penelitian menggunakan analisis regresi linear berganda dengan jumlah sampel sebanyak 72 responden. Hasil penelitian ini menunjukkan : 1) Kompensasi berpengaruh positif dan signifikan secara parsial terhadap kinerja perawat pada Rumah Sakit Umum Daerah Haji Makassar
Pengaruh Lingkungan Kerja terhadap Kepuasan Kerja Pegawai pada Kantor Dinas Perumahan, Kawasan Permukiman dan Pertanahan Provinsi Sulawesi Selatan
Get PDFThe Effect of Work Environment on Job Satisfaction Employees at the Office of the Housing, Settlement and Land Office of South Sulawesi Province. This study aims to determine the effect of work environment on job satisfaction employees at the housing, residential and land office of South Sulawesi province . The types of data used in this research are qualitative and quantitative data. The data sources are obtained from primary and secondary data by distributing questions or statements to respondents. The number of respondents used is 54 people. The method used in processing the data is simple linear regression analysis, correlation coefficient, coefficient of determination and t test so that the research results show that the work environment has a positive and significant effect on employee performance.at the Office of the Housing, Settlement and Land Office of South Sulawesi Province
 
Manajemen Kompensasi dan Kinerja Karyawan pada Industri Makanan
Get PDFThis study aims to determine the effect of compensation management on employee performance in the food and beverage industry in Makassar. From this study found that there is a significant influence between compensation management on the performance of employees of the food and beverage industry in Makassar City. With the calculated F value of 19.116 and R square of 0.165. This study found that management and employees must be able to implement an effective compensation policy that can be mutually beneficial. This finding proves that there is a significant relationship between compensation management and employee performance, where employee performance depends on planning, implementing and controlling effective compensation management
Pengaruh Kepemimpinan Dan Motivasi Terhadap Kinerja Pegawai Bagian Pengadaan Barang Dan Jasa Pemerintahan Kota Makassar
Get PDFPengaruh Kepemimpinan dan Motivasi terhadap Kinerja Pegawai Bagian Pengadaan Barang dan Jasa Pemerintahan Kota Makassa.Penelitian ini bertujuan untuk mengetahui pengaruh kepemimpinan dan motivasi terhadap kinerja pegawai bagian pengadaan barang dan jasa pemerintahan kota makassar. Jenis data yang digunakan dalam penelitian ini adalah data kualitatif dan data kuantitatif. Metode analisis data yang digunakan adalah dan analisis linear berganda yang hasilnya Y=0,800 + 0,499X1 + 0,487X2 ,koefisien determinasi yang hasilnya Adjusted R Square 0,450 atau 45,0%, dan korelasi (r) sebesar 0,671 atau 67,1% yang berarti dalam kriteria kuat. Hasil perhitungan regresi berganda diperoleh nilai F-hitung lebih besar dari pada F-tabel (13,076 > 3,28) pada taraf nyata 5%. Selanjutnya, hasil uji-t terhadap variabel kepemimpinan diperoleh nilai t-hitung lebih besar dari t-tabel (3,253 > 1,69389). Sementara variabel motivasi menghasilkan nilai t-hitung lebih besar dari t-tabel (2,454 > 1,69389) sehingga terdapat pengaruh signifikan antara variabel kepemimpinan maupun motivasi terhadap kinerja pegawai. oleh karena itu hipotesis yang diajukan dalam penelitian ini diterima.