Universitas Muhammadiyah Ponorogo Scientific Journal
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Pengaruh Pengendalian Intern Pemerintah, Ketaatan Aturan Akuntansi Dan Asimetri Informasi Terhadap Kecenderungan Kecurangan Akuntansi Pada SKPD Kabupaten Ponorogo
Get PDFPenelitian ini bertujuan untuk mengetahui pengaruh pengendalian intern pemerintah, ketaatan aturan akuntansi, dan asimetri informasi terhadap kecenderungan kecurangan akuntansi di SKPD Kabupaten Ponorogo. Populasi dalam penelitian ini adalah semua pegawai SKPD berjumlah 8643 orang yang berada pada 48 SKPD di Pemerintah Kabupaten Ponorogo. Penentuan sampel menggunakan rumus slovin dengan teknik pengambilan sampel menggunakan cluster sampling (area sampling). Â Jumlah sampel dalam penelitian ini adalah 100 pegawai yang berada di SKPD Kabupaten Ponorogo. Penelitian ini termasuk jenis penelitian kuantitatif dengan data primer yang berasal dari penyebaran kuesioner. Seluruh data yang telah dikumpulkan dalam penelitian ini dianalisis menggunakan model analisis regresi linier berganda dengan program SPSS. Tahapan pengujian dalam penelitian ini meliputi analisis statistik deskriptif, uji kualitas data, uji asumsi klasik, analisis regresi linier berganda, dan uji hipotesis. Hasil penelitian menunjukkan bahwa: (1) Pengendalian intern pemerintah berpengaruh negatif signifikan terhadap kecenderungan kecurangan akuntansi di SKPD Kabupaten Ponorogo. Hal ini berarti semakin tinggi pengendalian intern pemerintah yang diterapkan maka kecenderungan kecurangan akuntansi akan menurun. (2) Ketaatan aturan akuntansi berpengaruh negatif signifikan terhadap kecenderungan kecurangan akuntansi di SKPD Kabupaten Ponorogo. Hal ini berarti semakin meningkat ketaatan aturan akuntansi yang diterapkan maka kecenderungan kecurangan akuntansi akan menurun. (3) Asimetri informasi berpengaruh positif signifikan terhadap kecenderungan kecurangan akuntansi di SKPD Kabupaten Ponorogo. Hal ini berarti semakin meningkat asimetri informasi yang dimiliki maka kecenderungan kecurangan akuntansi juga akan meningkat. (4) Sistem pengendalian intern pemerintah, ketaatan aturan akuntansi, dan asimetri informasi secara simultan berpengaruh signifikan terhadap kecenderungan kecurangan akuntansi di SKPD Kabupaten Ponorogo
Wacana Pemkab Ponorogo Mempermudah Pelayanan Publik di Tengah Pandemi
Get PDFPublic service is a measure of the government’s performance, which is the most concrete, and is one of the manifestations of the function of the State apparatus as a servant to the community. From the government’s performance, the community can immediately judge based on the service received. Therefore,the superiority of public service in Ponorogo district is a fundamental thing that must be improved immediately. In improving public services, the Regent of Ponorogo plans to carry out an innovation in public services in the Ponorogo area by creating a creative idea for public service methods. It is hoped that the quality and innovation of public services in the Ponorogo area can always improve, so that they can continue to complete fairly with other agencies
Inovasi Baru dan Perubahan Pelayanan Publik di Era Pandemi Covid-19
No full textThe pandemic disaster that has hit the entire world, including Indonesia itself, requires the government to make new innovations and changes to public services and policies for the realization of optimal pandemic handling. This effort is also carried out in accordance with the government's momentum to advance data and information systems in the public sector. Therefore, on this occasion, it is better if the government can add to innovation in the public sector. It is very detailed and covers almost all aspects that exist. Coupled with this process which was carried out in the pandemic era, there are obstacles and encouragement. This research uses qualitative methods with descriptive analysis methods. This research shows that the government has produced new innovations and changes in public sector services, but there are obstacles, namely the lack of public understanding of online-based public sector services
Analisis Kebutuhan Sumber Daya Pemerintahan Desa Jonggol Kecamatan Jambon Kabupaten Ponorogo
Get PDFThis research study aims to analyze the needs of human resources (HR) in the Government in Jonggol Village, Jambon District, Ponorogo Regency based on Law Number 6 of 2014. This research is a type of qualitative descriptive research, and data sources obtained through interviews with village officials and village apparatus data documents. The results of this study are that in Jonggol Village, Jambon District, Ponorogo Regency, there are several village officials in accordance with regulations and laws and regulations, namely 3.30% of high school graduates or equivalent, 2.20% of S-1 and 1.10% of S-2. And in terms of the age level of Jonggol Village officials, Jambon District, village officials who are over 50 years old are 45%, therefore village officials over 50 years old still dominate. Thus, the HR in Jonggol Village, Jambon District, Ponrogo Regency is still dominated by junior high school graduates and most of them are elderly. From the interview results, the lack of training attended by Jonggol village officials to improve the effectiveness and efficiency of village official performance has an impact on the quality of services provided to the community
Colorful Hybrid Concept dalam Kebijakan Pariwisata Kabupaten Banyuwangi pada Era New Normal
Get PDFThe Covid-19 epidemic, which has yet to be found when it will end, makes all activities must be carried out in a limited manner. As with festivals in Banyuwangi, even though through the festival, MSME in Banyuwangi can develop easily and for cultural actors also get their income. Given these conditions and the introduction of a new life order, the Banyuwangi district government has made a policy so that festivals can be held in Banyuwangi district as well as so that MSME actors can move and reduce unemployment. The policy is a collaboration in organizing the festival offline, but MSME players promote via online and limited festival audiences to prevent the spread of the Covid-19 virus
Pengembangan Collaborative Governance dalam Rangka Pemulihan Pemerintah Sektor Pariwisata dan UMKM
Get PDFTourism can provide economic growth in terms of opening job opportunities, income, standard of living, and can activate the economic sector of a region. The existence of management by means of improving facilities such as facilities and infrastructure, professional human resources can create an attraction for tourism activities, and is a very promising field to support the economic development of a region. In terms of UMKM products, it directly involves the role of the public and the private sector which have their respective roles in introducing and marketing UMKM products. The purpose of this study is to identify the synergy between the government and State-Owned Enterprises (BUMN) in implementing strategic plans for tourism development. And to find out collaborative governance carried out by the Government and stakeholders in promoting a product. The implementation of this activity carries collaborative governance by involving all parties in the recovery of the tourism sector and MSMEs. This research on the recovery of the tourism sector and MSMEs uses a descriptive type with a qualitative approach. The focus of this research is using the collaborative governance process from More and Stephens (2012) which consists of assessment, initiative, delebration, implementation. The results showed that the government has goodwill in the recovery of the government in the tourism sector and MSMEs. This is evidenced by the government's response to collaborating with various parties, so that the facilities and infrastructure needed for the recovery of the government in the tourism sector and MSMEs are able to contribute and support the economy
The Role of Performance Political Stability and Macroeconomic Attracting Foreign Direct Investment in ASEAN
Get PDFForeign direct investment (FDI) plays a crucial role in developing nations to raise the standard of living for their citizens and strengthen their economies. This research aims to investigate the effects of macroeconomic factors like GDP, inflation, and female employment in the industry on flows of foreign direct investment as well as factor political stability with a research focus on 5 ASEAN countries (Indonesia, Malaysia, Vietnam, Laos, Cambodia) with research 20 years. The research method used panel data regression with secondary data from the World Bank. The Fixed Effect Model is found to be the best model selection. The results showed that political stability variables as well as all macroeconomic fundamental variables as measured by GDP, Inflation, and Employment Females in Industry partially had a significant and positive effect on the inflow of Foreign direct investment in 5 ASEAN countries and simultaneously had a significant positive effect
Halal Awareness, Brand Image, and Viral Marketing: Three Key Factors Influencing Purchasing Decisions for Halal Skin Care and Cosmetics Products in Pontianak
Get PDFThis research aims to determine the influence of halal awareness, brand image, and viral marketing on the purchasing decisions of halal skincare and cosmetic products (a study on Generation Z in  the environment of Muhammadiyah University Pontianak). The research is conducted within the Muhammadiyah University Pontianak environment. The population of this study includes all students of Muhammadiyah University Pontianak born between the years 1995-2010. The sample for this research consists of 200 students from Muhammadiyah University Pontianak. The data collection technique used is a questionnaire employing a Likert scale. The data analysis technique in this research uses Structural Equation Modeling (SEM) PLS with the SmartPLS Version 3.2.9 program. The results of this research show that halal awareness and brand image do not have a significant influence on purchasing decisions, whereas viral marketing has a positive and significant impact on purchasing decisions for halal skincare and cosmetic products among Generation Z in the Muhammadiyah University Pontianak environment. This study contributes theoretically by exploring the influence of halal product awareness, brand image, and viral marketing variables on purchasing decisions among Generation Z in a university setting. The findings enhance insights into academic literature related to halal skincare and cosmetics, even though halal product awareness and brand image are not significant. Practically, these findings provide guidance for industry practitioners to enhance marketing strategies, especially in the context of viral marketing that has proven to have a positive impact on purchasing decisions. The novelty of the research lies in its focus on Generation Z and the use of the Structural Equation Modeling (SEM) PLS analysis method, contributing to theoretical, practical, and methodological understanding in the context of marketing halal skincare and cosmetic products among Generation Z in a university environment
Determinants of Rattan Industry Profitability in Cirebon, West Java
Get PDFThis study aims to analyze the determinants of profit received by rattan handicraft home industries in Rattan Galmantro Tourism Village, Tegalwangi Village. The independent variables include capital, labor, product variety, digital marketing and technology. This study took a sample of 70 respondents selected through simple random sampling. The data is analyzed using income analysis and multiple linear regression. The results show that capital, labor and technology have a significant positive effect on profit while product variety and digital marketing do not have a significant effect on the profits of the rattan handicraft home industry in the Galmantro Rattan Tourism Village, Tegalwangi Village
UTILIZATION OF THE JKN MOBILE APPLICATION AS AN EFFORT TO SUPPORT PAPERLESS IN SAMARINDA CITY
Get PDFOne of the efforts to support paperless is using various media, including the JKN mobile application (National Health Guarantee). Health BPJS continues to work on expanding the participation coverage to reach all citizens and encourage them to become JKN-KIS participants. JKN Mobile Application is an innovation by Health BPJS to improve the community's service in the health field. Through the run of this application, it can be seen whether JKN mobile application usage has been utilized. The purpose of this research was to find out the utilization of JKN mobile application usage. The analysis method used was descriptive quantitative analysis. The research respondents used the JKN mobile application, which comprised 27 people (28,13%). At the same time, those who did not use the JKN mobile application were 69 people (71,88%). Based on those data, it could be concluded that the usage level of JKN mobile application in research respondents was 28,13%. At the same time, the application can give various benefits to JKN participants