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Pengaruh Pengetahuan Anggaran Anggota Dewan Terhadap Pengawasan Keuangan Daerah Dengan Partisipasi Masyarakat Sebagai Variabel Moderating (Studi Pada Anggota DPRD Kabupaten Tolitoli)
No full textThis study aims to determine and analyze the effect of Budgetary Knowledge of Council Members on Regional Financial Supervision in Tolitoli Regency with Community Participation as a moderating variable. This study uses a quantitative research approach design, namely research that describes in detail the effect of the Knowledge of Council Members on Budgeting on Regional Financial Supervision in Tolitoli Regency with Community Participation as an intervening variable. This type of research is used to develop concepts and collect facts and test hypotheses. Sources of data in the form of primary and secondary data, namely primary data are data from interviews and research questionnaires and secondary data are data obtained indirectly such as documentation data, articles, and organizational structure. Based on the research and discussion results, it can be concluded that the Budgetary Knowledge of Council Members has a significant effect on Regional Financial Supervision in Tolitoli Regency. Regional Financial Supervision affects the Absolute Residual value so that it can be said that Community Participation (Z) moderates the relationship between Council Member Knowledge (X) and Regional Financial Supervision (Y).
Keywords : Budget knowledge of council members, regional financial supervision, community participationABSTRAK
Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh Pengetahuan Anggaran Anggota Dewan terhadap Pengawasan Keuangan Daerah di Kabupaten Tolitoli dengan Partisipasi Masyarakat sebagai variabel moderating. Penelitian menggunakan desain pendekatan penelitian penelitian kuantitatif yaitu penelitian yang menjelaskan secara rinci mengenai pengaruh Pengetahuan Anggota Dewan mengenai Anggaran terhadap Pengawasan Keuangan Daerah di Kabupaten Tolitoli dengan Partisipasi Masyarakat sebagai variabel intervening. Jenis penelitian ini digunakan pengembangan konsep dan menghimpun fakta serta melakukan pengujian hipotesis. Sumber data berupa data Primer dan sekunder yaitu data primer merupakan data hasil wawancara dan kuesioner penelitian serta data sekunder merupakan data yang didapat secara tidak langsung seperti data dokumentasi, artikel dan struktur organisasi. Berdasarkan Hasil penelitian dan pembahasan dapat disimpulkan bahwa Pengetahuan Anggaran Anggota Dewan berpengaruh signifikan terhadap Pengawasan Keuangan Daerah di Kabupaten Tolitoli. Pengawasan Keuangan Daerah berpengaruh terhadap nilai Absolute Residual sehingga dapat dikatakan bahwa Partisipasi Masyarakat (Z) memoderasi hubungan antara Pengetahuan Anggota Dewan (X) dengan Pengawasan Keuangan Daerah (Y).
Kata Kunci : Pengetahuan anggaran anggota dewan, pengawasan keuangan daerah, partisipasi masyaraka
The Influence of CAR and ROA on MSME Financing of Sharia Rural Bank in Indonesia
Full text linkThe purpose of this study is to investigate the impact of the Capital Adequacy Ratio (CAR) and Return On Assets (ROA) on Islamic People's Financing Banks' MSME Financing in Indonesia. CAR (X1) and ROA (X2) are the independent variables in this study, whereas MSME Financing is the dependent variable (Y). This is a quantitative study that will take place in 2021, from January to December, using secondary data that has already been released. The Islamic People's Financing financial ratio was acquired from the Financial Services Authority's (OJK) statistics report of Islamic banks issued in 2021 utilizing Time series data, and the test of this study was multiple linear regression using Stata 16 as the measuring instrument. Multiple linear regression was employed in this study, and it was chosen based on the model accuracy test and the classical assumption test using normality, heteroscedasticity, and multicollinearity test techniques. The study's findings show that CAR and ROA have a favourable association with MSME funding at the same time. MSME finance will rise with every increase in ROA and CAR. While CAR has a largely favourable association with MSME finance, ROA has a negatively related relationship with MSME financing.Penelitian ini bertujuan untuk mengetahui Pengaruh Capital Adequacy Ratio (CAR) dan Return On Asset (ROA), terhadap Pembiayaan UMKM Bank Pembiayaan Rakyat Syariah di Indonesia. Variabel independent penelitian ini adalah CAR(X1), ROA (X2) dan Variabel dependent penelitian ini adalah Pembiayaan UMKM (Y). Penelitian ini adalah penelitian kuantitatif dengan menggunakan data sekunder yang terpublikasi, pada tahun 2021 bulan Januari sampai desember. Sumber data penelitian ini adalah Rasio keuagan Pembiayaan Rakyat Syariah yang diperoleh dari laporan statistic Bank syariah yang dipublikasi oleh Otoritas Jasa Keuangan (OJK) tahun 2021 dengan penggunaan data Time series, pengujian penelitian ini yaitu regresi linear berganda dengan menggunakan alat ukur Stata 16. Model yang digunakan dipilih berdasarkan uji ketepatan model dan Uji asumsi klasik dengan metode uji normalitas, heterokedastisitas, multikolinearitas. Hasil penelitian menyimpulkan bahwa CAR dan ROA secara simultan memiliki hubungan positif terhadap Pembiayaan UMKM. Setiap kenaikan ROA dan CAR maka Pembiayaan UMKM akan meningkat Sedangkan secara parsial CAR memiliki hubungan positif terhadap Pembiayaan UMKM sebaliknya ROA memiliki hubungan yang negatif terhadap Pembiayaan UMKM
Pengaruh Kualitas Laporan Keuangan Terhadap Akuntabilitas Kinerja Pada instansi Pemerintah di Bidang Pendapatan Daerah Provinsi Sulawesi Selatan
Full text linkThe purpose of this study was to determine the effect of the quality of financial reports on performance accountability in government agencies in the Regional Revenue Agency of South Sulawesi Province. This sample was taken from the Office of Regional Revenue of South Sulawesi Province. The type of data used in this study is quantitative data obtained from questionnaires distributed and related to the problem under study. Data collection was carried out by observation and distributing questionnaires. In this study the data sources used in data collection include primary data and secondary data. The research instrument used in this study used a Likert scale. Based on the results of data research using statistical calculations through the application of the Statistical Package for the Social Science (SPSS) version 25 regarding the Effect of Quality Financial Reports on Performance Accountability in Government agencies in the Regional Revenue Sector of South Sulawesi Province which has been discussed in the previous chapter, the authors draw important conclusions namely the quality of financial reports (X) significantly affects the performance accountability of government agencies (Y) at the Regional Revenue Agency of South Sulawesi Province, this indicates that Ho (Nil hypothesis) has no rejected effect and Ha (Alternative Hypothesis) has an accepted effect.Tujuan dari penelitian ini adalah, untuk mengetahui pengaruh kualitas laporan keuangan terhadap terhadap akuntabilitas kinerja pada instansi pemerintah di Badan Pendapatan Daerah Provinsi Sulawesi Selatan.Sampel ini diambil dari kantor Dinas pendapatan daerah provinsi Sulawesi Selatan . Jenis data yang digunakan dalam penelitian ini adalah data kuantitatif yang diperoleh dari kuesioner yang dibagikan dan berhubungan dengan masalah yang diteliti.Pengumpulan data dilakukan dengan observasi dan pembagian kuesioner. Dalam penelitian ini sumber data yang digunakan dalam pengumpulan data mencangkup data primer dan data sekunder. Instrumen penelitian yang digunakan dalam penelitian ini menggunkan skala Likert. Berdsarkan hasil penelitian data dengan menggunakan perhitungan statistic melalui aplikasi Statistical Package for the Social Science (SPSS) versi 25 mengenai Pengaruh Kualitas Laporan Keuangan Terhadap Akuntabilitas Kinerja Pada instansi Pemerintah di Bidang Pendapatan Daerah Provinsi Sulawesi Selatan yang telah dibahas dalam bab sebelumnya maka penulis menarik kesimpulan penting yaitu kualitas laporan keuangan (X) secara signifikan mempengaruhi akuntabilitas kinerja instansi pemerintah (Y) pada Badan Pendapatan Daerah Provinsi Sulawesi Selatan, ini menunjukkan bahwa Ho (Hipotesis Nol) tidak ada pengaruh ditolak dan Ha (Hipotesis Alternatif) ada pengaruh diterima
Pengaruh Hard Skill Dan Soft Skill Terhadap Kinerja Pegawai Dinas Kependudukan Dan Pencatatan Sipil Kabupaten Majene
Full text linkThis study aims to determine the effect of hard skills and soft skills on employee performance at the Department of Population and Civil Registration of Majene Regency. This type of research is quantitative research that uses data collection methods by distributing questionnaires to all civil servants in the Department of Population and Civil Registration of Majene Regency, as many as 30 people. The population of this study were employees at the Department of Population and Civil Registration of Majene Regency, which were 76 people. The sampling method in the study was carried out by purposive sampling technique and obtained 30 respondents who were civil servants as the sample. The hypotheses in this study include: Hard Skills affect Employee Performance, Soft Skills affect Employee Performance, Hard Skills and Soft Skills jointly affect Employee Performance. The results of this study are Hard Skills have a positive and significant effect on employee performance, Soft Skills have a positive and significant effect on employee performance, Hard Skills and Soft Skills jointly affect the performance of the Majene Regency Population and Civil Registration Service employees. So it can be concluded that Hard Skills and Soft Skills can affect employee performancePenelitian ini bertujuan untuk mengetahui pengaruh Pengaruh Hard Skill Dan Soft Skill Terhadap Kinerja Pegawai Dinas Kependudukan Dan Pencatatan Sipil Kabupaten Majene. Jenis penelitian ini adalah penelitian kuantitatif yang menggunakan metode pengumpulan data dengan cara menyebar kuesioner angket kepada seluruh pegawai negeri sipil yang ada pada Dinas Kependudukan dan Pencatatan Sipil Kabupaten Majene, sebanyak 30 orang. Populasi penelitian ini adalah pegawai pada Dinas Kependudukan dan Pencatatan Sipil Kabupaten Majene yang sebanyak 76 orang. Metode pengambilan sampel dalam penelitian dilakukan dengan teknik purposive sampling dan diperoleh 30 responden yang bersatus pegawai negeri sipil sebagai sampel. Hipotesis dalam penelitian ini antara lain Hard Skill berpengaruh terhadap Kinerja Pegawai, Soft Skill berpengaruh terhadap Kinerja Pegawai, Hard Skill dan Soft Skill berpengaruh secara bersama- sama terhadap Kinerja Pegawai. Hasil penelitian ini adalah Hard Skill berpengaruh positif dan signifikan terhadap kinerja pegawai, Soft Skill berpengaruh positif dan signifikan terhadap kinerja pegawai, Hard Skill dan Soft Skill secara bersama-sama berpengaruh terhadap kinerja pegawai Dinas Kependudukan dan Pencatatan Sipil Kabupaten Majene. Sehingga dapat disimpulkan bahwa Hard Skill dan Soft Skill dapat mempengaruhi kinerja pegaw
Justice Collaborator dalam Mengungkap Kasus Tindak Pidana Pencucian Uang
Full text linkABSTRACT: The main problem in this study is the Role of the Justice Collaborator Legal Review In Money Laundering Crime Disclosure. This study aims to determine the role of justice collaborator witnesses in their position as evidence in cases of money laundering crimes, also to know the role of witness and victim protection institutions against justice collaborator witnesses in criminal cases. Money laundering based on Law Number 13 of 2006 concerning the Protection of Witnesses and Victims. This research is a normative legal research, by using a statute approach, a case approach, and a conceptual approach. The results of the studies are (1) the role of the Justice Collaborator Witness in his position as evidence in the crime of money laundering is to reveal a criminal act or the occurrence of a criminal act that he was involved in, thereby maximizing the return of assets from the proceeds of a criminal act, providing information to law enforcement officers, providing testimony in the judicial process in order to uncover larger crimes. The role of justice collaborators in Indonesia is still found in crucial problems, which lie in legal instruments.
ABSTRAK: Pokok permasalahan dalam penelitian ini adalah Tinjauan Hukum Justice Collaborator dalam Mengungkap Kasus Tindak Pidana Pencucian Uang. Pokok masalah dibagi menjadi dua sub masalah: 1. Bagaimanakah peranan saksi justice collaborator dalam kedudukannya sebagai alat bukti pada tindak pidana pencucian uang, 2. Bagaimanakah peranan lembaga perlindungan saksi dan korban terhadap saksi justice collaborator pada tindak pidana pencucian uang berdasarkan Undang-Undang Nomor 13 Tahun 2006 tentang Perlindungan Saksi dan Korban. Adapun sumber data penelitian ini adalah penelitian hukum normatif, dengan menggunakan pendekatan undang-undang (statute approach), pendekatan kasus (case approach), dan pendekatan konseptual (conceptual approach). Hasil penelitian menunjukkan bahwa (1) Peranan Saksi Justice Collaborator dalam kedudukannya sebagai alat bukti dalam tindak pidana pencucian uang adalah mengungkap suatu tindak pidana atau terjadinya suatu tindak pidana yang ia terlibat di dalamnya, sehingga memaksimalkan pengembalian asset dari hasil suatu tindak pidana, memberikan informasi kepada aparat penegak hukum, memberikan kesaksian di dalam proses peradilan guna membongkar kejahatan tindak pidana lebih besar. Peran justice collaborator di Indonesia masih ditemukan permasalahan krusial, yang terletak pada instrumen hukum.
 
Gambaran hasil hemoglobin pada anak yang menghirup Lem kaleng (fox) di daerah jalan abdul kadir kota makassar
Full text linkFox glue is a sticky substance that holds 2 or more things together. Many users of fox glue are still not aware of the dangers of inhaling fox glue that can be harmful to health. The content of LSD (Lysergic Acid Diethylamide) which when inserted into the human body can change a person's mood, feelings, thoughts, behavior and can also attack organs such as the brain, heart and lungs. This study aims to determine the description of hemoglobin results in children who inhale canned glue (FOX) in the area of Jalan Abdul Kadir, Makassar City. The results of the hemoglobin examination were obtained using the MINDRAY BC3600 tool. Based on The conclusion of the five blood samples taken by purposive sampling technique, all of the hemoglobin results showed normal results, namely sample A, 16.8 gr/dl, sample B, 14.0 gr/dl, sample C, 14.4 gr/dl, sample D, 13 ,8 gr/dl, and sample E, 15.2 gr/dl. Thus, it can be concluded that children who inhaled the glue can of fox experienced normal hemoglobin results. Based on the results of the research above, it is recommended that children who inhale fox glue should pay more attention to their own health by stopping the use of fox glu
Analisis Kadar Kalsium (Ca) pada Air Minum Isi Ulang yang Diperjualbelikan di jalan Abdul Kadir Kota Makassar
Full text linkRefill drink water is one the people alternative for fulfill clean water. But the quality refill drink water contaminated industry waste and processing less good in addition well water many contents chalk of calcium, magnesium, and iron. This experiment mean to analysis the content refill drink water sold on the street Abdul Kadir city of Makassar, this experiment type laboratorik observational quantitative use complexsometri method titration step. The sample technique of this research is use the total sampling method taken from 5 water depots at Abdul Kadir city of Makassar. The results of laboratory test on 5 sample of refill drink water taken from 5 drink water depots at Abdul Kadir city of Makassar have calcium content of each sample A = 16,83 mg/l, sample B = 22,84 mg/l, sample C = 14,02 mg/l, sample D =22,84 mg/l, and sample E = 20,04 these result not exceed 75 mg/l qulity standards of calcium therefore the water of health for consumption
 
Studi Hasil Pemeriksaan Trigliserida pada Pasien Hipertensi Rawat Inap Di Rumah Sakit Umum Wisata Universitas Indonesia Timur
Full text linkHypertension or high blood pressure is an abnormal increase in blood pressure in a person's arteries. It is said to have high blood pressure if it exceeds the normal limit (12/80 mmHg). Triglycerides are a type of fat in the blood that serves as an energy reserve. The purpose of the study was to determine the results of triglyceride examination in hypertensive patients. This type of research is an observational laboratory using 3 samples of patients with hypertension. Where the results of the examination are above 200 mg/dl or abnormal with an average value of 276 mg/dl. The normal value for triglyceride levels is < 200 mg/dl
Identifikasi Methanil Yellow Pada Jamu Tradisional yang Dijual Di Pasar Karuwisi Kota Makassar
Full text linkJamu is a term for traditional medicine from the Java region. Jamu is also known as medical medicine, herbal medicine, herbiology, and herblore. The benefits of herbal medicine itself, depending on the type of herbs used for treatment. Herbal medicine is made from natural ingredients, in the form of parts of plants such as rhizomes (roots), leaves and bark, fruit. There is also use of materials from animal bodies, such as goat bile or crocodile tangkur. Herbal medicine usually tastes bitter so it is necessary to add honey as a sweetener so that the taste is more tolerable to the drinker. Methanil Yellow is a synthetic dye used in the textile industry. Misuse of Methanil Yellow includes noodles, crackers, and other snacks that have a striking yellow color. Methanil Yellow dye is very dangerous if inhaled, in contact with the skin, in contact with the eyes, and swallowed. Methanil Yellow is a synthetic dye that is prohibited for food products because it contains heavy metal residues which are very harmful to health. The results of the Methanil Yellow research on the traditional herbal medicine showed that the herbs that had been tested did not contain Methanil Yellow or were negative. By looking at the results of research that has been carried out on the 5 samples studied, it can be seen that the five samples are NEGATIVE
Employee Performance Assessment Based On Competency
Full text linkCompetence at present is the basis for the performance assessment. The primary objective of performance assessments is to optimize team member performance where faith must link team member duties and characteristics to organizational strategy.Performance assessments are done to measure employees' performance objectively and hereafter expected to provide valid performance assessments according to the employees' competence. The research aimed at knowing what competency criteria were judged in team member performance. (SLR) research methods used literature review (SLR) through the vold's help, by applying previous research to find any competence criteria that were used for team member performance assessments. Research results found on the competence criteria for assessed employment performance include the following: 1) commitment to organization, 2) a spirit of achievers, 3) serves, 4) teamwork, 5) proactive, 6) leads, 7) discipline , 8) thinks analytical and 9) self-control. Research results will be made as a recommendation for the performance assessments of employees at the education hospital in JabodetabekKompetensi saat sekarang ini dijadikan sebagai dasar untuk penilaian kinerja. Sasaran utama penilaian kinerja adalah mengoptimalkan ikinerja ikaryawan idimana imanajemen iharus imampu imengkaitkan itugas- itugas idan ikarakteristik ikemampuan ikaryawan idengan itujuan istrategik organisasi. Penilaian kinerja dilakukan iuntuk imengukur ikinerja ikaryawan isecara iobyektif iyang iselanjutnya idiharapkan imampu memberikan ipenilaian ikinerja iyang ivalid isesuai idengan ikompetensi ipara ikaryawan. iPenelitian iini bertujuan iuntuk imengetahui kriteria kompetensi iapa isaja iyang dinilai dalam ikinerja karyawan. Metode penelitian menggunakan Systematic Literature Review (SLR) melalui bantuan VOS Viewer, dengan mensistesis penelitian terdahulu untuk menemukan kriteria kompetensi apa saja yang dijadikan penilaian kinerja karyawan. Hasil penelitian diperoleh temuan mengenai kriteria kompetensi untuk menilai kinerja karyawaan antara lain; i1) iKomitmen ipada iOrganisasi, i2) iSemangat iberprestasi, i3) iMelayani, i4) iKerjasama, i5) iProaktif, i6) iMemimpin, i7) iDisiplin, i8) iBerfikir ianalitis, idan i9) iPengendalian idiri. Hasil temuan penelitian akan dijadikan sebagai rekomendasi dalam penilaian kinerja karyawan di Rumah Sakit Pendidikan di Jabodetabek