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ANALISIS PERBANDINGAN KINERJA KEUANGAN PEMERINTAH DAERAH KOTA SURAKARTA SEBELUM DAN PADA MASA JABATAN GIBRAN RAKABUMING RAKA MENGGUNAKAN PENDEKATAN RASIO KEUANGAN
No full textThis research aims to determine the Financial Performance of the City of Surakarta before and during Gibran Rakabuming Raka\u27s term of office. This research is quantitative descriptive research, namely research that attempts to explain the solution of current problems using numbers, starting from data collection, interpretation of the data and the appearance of the results. The data collection technique used in this research uses documentation techniques. The data used is secondary data in the form of the Surakarta City Regional Revenue and Expenditure Budget Realization Report for 2018-2023. The results of this research are 1) The Independence Ratio of Surakarta City before and during the government of Gibran Rakabuming Raka, generally said to be Ineffective. 2) The Efficient Ratio of Surakarta City before Gibran\u27s administration on average could be said to be Less Efficient, whereas during Gibran\u27s administration on average it could be said to be Inefficient. 3) The Effectiveness Ratio of the City of Surakarta before Gibran\u27s administration on average could be said to be Very Effective, whereas during Gibran\u27s administration on average it could be said to be Quite Effective. 4) The Growth Ratio of Surakarta City during the Gibran administration can be said to be on average better than the Growth Ratio before the Gibran administrationTercapainya pertumbuhan nasional ditunjukkan oleh pembangunan daerah, Efektivitas kemampuan pemerintah daerah dalam mengelola keuangannya secara tertib, mematuhi persyaratan hukum, dan beroperasi dengan sukses, ekonomis, terbuka, dan bertanggung jawab tidak dapat dipisahkan dari keberhasilan otonomi daerah. Penelitian ini ingin mengetahui bagaimana kinerja keuangan pemerintah Kota Surakarta sebelum dan pada masa jabatan Gibran Rakabuming Raka Menggunakan Pendekatan Rasio Keuangan.
Penelitian ini menggunakan desain penelitian deskriptif kuantitatif, sumber data pada penelitian ini adalah Dalam bentuk laporan pemenuhan keuangan APBD Pemerintah Kota Surakarta, penulis menggunakan sumber data sekunder yang dapat dilihat pada website resmi BAPPPEDA Kota Surakarta. Peneliti mengumpulkan data dengan menggunakan metodologi dokumentasi dan studi literatur,
Hasil pada penelitian ini 1) Rasio Kemandirian Kota Surakarta sebelum dan pada saat pemerintahan Gibran Rakabuming Raka, sacara umum dikatakan Tidak Efektif. 2) Rasio Efisien Kota Surakarta sebelum pemerintahan Gibran secara rata-rata dapat dikatakan Kurang Efisien, sedangkan pada saat pemerintahan Gibran secara rata-rata dapat dikatakan Tidak Efisen. 3) Rasio Efektivitas Kota Surakarta sebelum pemerintahan Gibran sacara rata-rata dapat dikatan Sangat Efektiv, sedangkan pada saat pemerintahan Gibran secara rata-rata dapat dikatakan Cukup Efektiv. 4) Rasio Pertumbuhan Kota Surakarta pada pemerintahan Gibran secara rata-rata dapat dikatakan lebih baik ketimbang Rasio Pertumbuhan sebelum pemerintahan Gibran
Analisis Implementasi Sistem Akuntansi Piutang pada Koperasi Mekar Jaya Indonesia
Get PDFThis study aims to analyze the application of the accounts receivable accounting system in the Mekar Jaya Indonesia cooperative in Gorontalo. Data analysis uses a qualitative descriptive approach with primary and secondary data sources. Data collection methods include observation, interviews, documentation, and triangulation. The results showed that the Mekar Jaya Indonesia Cooperative has implemented an accounting system, this can be seen from the information needed by management in determining the accounts receivable accounting system including related functions, accounting records used in relation to the accounts receivable accounting system and internal control elements routinely calculate the number of customer loans carried out by the Treasurer so that the accounts receivable accounting system is good enough. The receivables accounting system procedure also includes procedures for receiving and submitting loans
Fungsi Strategi Pemasaran, Kualitas Layanan dan Kepercayaan Terhadap Loyalitas Nasabah
Get PDFThis study aims to test the influence of marketing strategy on customer loyalty, test the influence of service quality on customer loyalty and the influence of trust on customer loyalty. The population in this study is all customers at PT Bank Sulselbar Makassar Head Office. The sampling technique is determined by purposive sampling, which is a technique for determining samples based on certain criteria. The criteria for selecting the sample taken in this study are customers at PT. Bank of South Sulawesi, Makassar. Malhotra 2006 if the population is large and the number is unknown, then the number of samples is calculated with 5-10 x Estimate Parameter. So the number of samples in this study is (5.20) = 100 people. In this study, the variables were measured using the Likert Scale. The data obtained were then processed using SPSS by means of multiple linear regression analysis. The results of the study found that marketing strategies have a positive and significant effect on customer loyalty, testing the influence of service quality has a positive and significant effect on customer loyalty and the influence of trust has a positive and significant effect on customer loyalty.Penelitian ini bertujuan untuk menguji pengaruh strategi marketing terhadap loyalitas nasabah, menguji pengaruh kualitas pelayanan terhadap loyalitas nasabah dan pengaruh kepercayaan terhadap loyalitas nasabah. Populasi pada penelitian ini adalah seluruh nasabah di PT Bank Sulselbar Kantor Pusat Makassar. Teknik pengambilan sampel ditentukan dengan purposive sampling, yaitu teknik penentuan sampel berdasarkan kriteria tertentu. Kriteria pemilihan sampel yang diambil dalam penelitian ini adalah nasabah pada PT. Bank Sulselbar Makassar. Malhotra 2006 apabila jumlah populasi besar dan tidak diketahui jumlahnya, maka jumlah sampel dihitung dengan 5-10 x Estimate Parameter. Maka jumlah sampel dalam penelitian ini adalah (5.20)= 100 orang. Pada penelitian ini variabel yang diukur dengan menggunakan Skala Likert. Data yang didapatkan kemudian diolah menggunakan SPSS dengan cara analisis regresi linier berganda. Hasil penelitian menemukan bahwa strategi marketing berpengaruh positif dan signifikan terhadap loyalitas nasabah, menguji pengaruh kualitas pelayanan berpengaruh positif dan signifikan terhadap loyalitas nasabah dan pengaruh kepercayaan berpengaruh positif dan signifikan terhadap loyalitas nasabah
Peran Shopping Enjoyment, Price Discount dan Live Streaming terhadap Impulsive Buying
Get PDFThe purpose of this study is to test the effect of shopping enjoyment, price discount and partial live streaming on impulse buying. The methodology used in this article is a type of quantitative research, a descriptive method with an explanatory survey approach. The population in this study is the people of Makassar City who have shopped at Shopee e-commerce whose number is not known for sure, while the sampling method uses non-probability sampling with purposive sampling techniques. The number of samples used in this study was 100 respondents. This study uses the Accidental Sampling technique. The data analysis techniques used in this study are descriptive analysis, classical assumption test and multiple linear regrelis analysis. The results of this study found that shopping enjoyment has a partial effect on impulse buying, price discounts have a partial effect on impulse buying and live streaming has a partial effect on impulse buying.Tujuan penelitian ini adalah untuk menguji pengaruh shopping enjoyment, price discount dan live streaming secara parsial terhadap impulse buying. Metodologi yang digunakan pada artikel ini ialah jenis penelitian kuantitatif, metode deskriptif dengan pendekatan explanatory survey. Populasi pada penelitian ini adalah Masyarakat Kota Makassar yang pernah berbelanja di e-commerce Shopee yang jumlahnya tidak diketahui secara pasti, sedangkan metode pengambilan sampel menggunakan non probability sampling dengan teknik purposive sampling. Jumlah sampel yang digunakan dalam penelitian ini sebanyak 100 responden. Penelitian ini menggunakan teknik pengambilan sampel Accidental Sampling. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis deskriptif, uji asumsi klasik dan analisis regrelis linier berganda. Hasil penelitian ini menemukan bahwa shopping enjoyment berpengaruh secara parsial terhadap impulse buying, price discount berpengaruh secara parsial terhadap impulse buying dan live streaming berpengaruh secara parsial terhadap impulse buying
Comparison of Leasing and Ijarah Accounting : A Critical Research of Indonesian Financial Accounting Standards
Get PDFThe Financial Accounting Standards Statement (FASS) 107, which governs the domain of leasing accounting, has elicited unfavorable interpretations among accounting practitioners in Indonesia. Practitioners assert that FASS 107 bears no significant distinction from FASS 30, which also addresses the issue of leasing accounting, as the principles of ijarah accounting delineated in FASS 107 are perceived to have incorporated numerous principles from leasing accounting in FASS 30 by substituting conventional terminology with sharia-compliant terminology. The objective of this study is to conduct a comparative analysis of the similarities and distinctions between the principles of leasing accounting articulated in FASS 30 and the principles of ijarah accounting outlined in FASS 107. This research is classified as library research. The primary data source utilized comprises the Financial Accounting Standards containing the regulations associated with FASS 30 and FASS 107, which have been published by the Indonesian Institute of Accountants, while the secondary data source comprises the National Sharia Council (DSN) Decree Number 27/DSNMUI/III/2002, dated March 28, 2002 which pertains to leasing financing, among other relevant documents. The analytical model employed in this study is the content analysis technique applicable to FASS 30 and FASS 107. Subsequently, the researcher employs a comparative analysis approach to both FASSs, supplemented by arguments aimed at substantiating the similarities and differences in the accounting principles encapsulated within the two FASSs. The findings of the study reveal that FASS 107, pertaining to leasing accounting, continues to adopt numerous principles of leasing accounting delineated in FASS 30. There are five notable similarities in the accounting principles embraced by FASS 107. Furthermore, the findings also substantiate that there exist fourteen distinctions in the accounting principles employed by the two FASSs. The study concludes by affirming that discrepancies exist between the leasing accounting principles in FASS 30 and the ijarah accounting principles in FASS 107.The Financial Accounting Standards Statement (FASS) 107, which governs the domain of leasing accounting, has elicited unfavorable interpretations among accounting practitioners in Indonesia. Practitioners assert that FASS 107 bears no significant distinction from FASS 30, which also addresses the issue of leasing accounting, as the principles of ijarah accounting delineated in FASS 107 are perceived to have incorporated numerous principles from leasing accounting in FASS 30 by substituting conventional terminology with sharia-compliant terminology. The objective of this study is to conduct a comparative analysis of the similarities and distinctions between the principles of leasing accounting articulated in FASS 30 and the principles of ijarah accounting outlined in FASS 107. This research is classified as library research. The primary data source utilized comprises the Financial Accounting Standards containing the regulations associated with FASS 30 and FASS 107, which have been published by the Indonesian Institute of Accountants, while the secondary data source comprises the National Sharia Council (DSN) Decree Number 27/DSNMUI/III/2002, dated March 28, 2002 which pertains to leasing financing, among other relevant documents. The analytical model employed in this study is the content analysis technique applicable to FASS 30 and FASS 107. Subsequently, the researcher employs a comparative analysis approach to both FASSs, supplemented by arguments aimed at substantiating the similarities and differences in the accounting principles encapsulated within the two FASSs. The findings of the study reveal that FASS 107, pertaining to leasing accounting, continues to adopt numerous principles of leasing accounting delineated in FASS 30. There are five notable similarities in the accounting principles embraced by FASS 107. Furthermore, the findings also substantiate that there exist fourteen distinctions in the accounting principles employed by the two FASSs. The study concludes by affirming that discrepancies exist between the leasing accounting principles in FASS 30 and the ijarah accounting principles in FASS 107
Pengaruh Teknologi Informasi dan Dukungan Manajemen Puncak Terhadap Kualitas Sistem Informasi Akuntansi: (Studi Pada Badan Keuangan Provinsi Gorontalo)
No full textThe purpose of this study is to find out the Effect of Information Technology and Peak Management Support on the Quality of Accounting Information System (Case Study on the Financial Agency of Gorontalo Province). This study used quantitative research methods. The data source used in this study was primary data obtained from the questionnaire distributed to 68 respondents in this study in the form of employees of the Gorontalo Provincial Finance Agency who were directly involved in regional financial management through the Regional Government Information System (SIPD) using Purposive sampling. The data analysis technique in this study is a descriptive quantitative analysis using statistical tests, statistical f tests, and a coefficient determination test (Adjusted R Square) using IBM SPS 26 for windows. The results of this study show that information technology has a positive and significant effect on the quality of the accounting information system and peak management support has a positive and significant effect on the quality of the accounting information system and simultaneous peak management information technology and support. With a determinant of 20.6% while 79.4% of the remaining 79.4% were explained by other variables not examined in this stud
ANALISIS POTENSI KOMODITAS UNGGULAN PADA KAWASAN MINAPOLITAN DALAM UPAYA PENINGKATAN PEREKONOMIAN KABUPATEN SIDOARJO
No full textThis research aims to analyze superior commodities found in the Minapolitan area in an effort to improve the economy in Sidoarjo Regency. This analysis uses secondary data from 2018 - 2022 obtained from the annual report of the Maritime and Fisheries Service of Sidoarjo Regency, with data analysis using Location Quotient (LQ) Analysis, Dynamic Location Quotient (DLQ) Analysis, Klassen Typology, Shift Share, while in determine related strategies for developing superior aquaculture commodities using SWOT Analysis. The results of the research show that superior and prospective commodities in the Minapolitan area include milkfish, tiger prawns, vaname shrimp, tilapia, white shrimp, fire shrimp, rebon shrimp, tilapia, white snapper, keting, crab and freshwater tilapia, so that in the classification of commodities It is included in quadrant 1 in the Klassen Typology chart. On the other hand, commodities that are experiencing rapid growth and are competitive include tilapia and freshwater tilapia, and these commodities are included in quadrant 1 in the Shif Share analysis chart. In the development of aquaculture, the chosen strategy is determined as a priority scale for development, namely the development of technology-based innovation, training in processing superior seeds, utilizing marketplaces and social media marketing, increasing the added value of the commodities produced, creating regulations that facilitate the distribution of commodity productsPenelitian ini bertujuan untuk menganalisis komoditas unggulan yang terdapat pada
kawasan minapolitan dalam upaya peningkatan perekonomian di Kabupaten Sidoarjo. Pada
analisis ini menggunakan data sekunder dari tahun 2018 – 2022 yang diperoleh dari laporan
tahunan Dinas Kelautan dan Perikanan Kabupaten Sidoarjo, dengan analisis data
menggunakan Analisis Location Quotient (LQ), Analisis Dinamic Location Quotient (DLQ),
Tipologi Klassen, Shift Share, sedangkan dalam menentukan terkait strategi dalam
mengembangkan komoditas unggulan perikanan budidaya menggunakan Analisis SWOT.
Hasil penelitian menunjukkan bahwa komoditas unggulan dan prospektif di kawasan
minapolitan antara lain komoditas bandeng, udang windu, udan vaname, nila, udang putih,
udang api, udang rebon, mujair, kakap putih, keting, kepiting dan nila air tawar, sehingga
pada pengklasifikasian komoditas tersebut masuk pada kuadran 1 di bagan Tipologi Klassen.
Disisi lain komoditas yang mengalami pertumbuhan yang cepat serta berdaya saing antara
lain komoditas nila dan nila air tawar, serta pada komoditas tersebut masuk pada kuadran 1 di
bagan analisis Shif Share. Dalam pengembangan perikanan budidaya ditentukan strategi
pilihan sebagai skala prioritas pengembangan yaitu pengembangan inovasi berbasis
teknologi, pelatihan pengolahan bibit unggul, pemanfaatan marketplace dan social media
marketing, peningkatan nilai tambah dari komoditas yang diproduksi, pembuatan regulasi
yang memudahkan distribusi hasil komoditas.
Kata Kunci: Komoditas Unggulan, Kawasan Minapolitan , Analisis Location Quotient (LQ), Analisis
Dinamic Location Quotient (DLQ), Tipologi Klassen, Shift Shar
Pengaruh Cash Flow dan Profitabilitas Terhadap Cash Holding Perusahaan Property dan Real Estate
No full textThis study examines the effect of capital expenditure, cash flow, leverage, and profitability on the company\u27s cash holding. This research uses a quantitative approach method. The population in this study is all property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) in 2020 – 2022. The sampling technique uses the purposive sampling method, with predetermined criteria obtained samples of 34 companies. The data used is secondary data obtained from the financial statements of the companies that are sampled. The data were analyzed using multiple linear regression analysis techniques with the help of SPSS 23 software. The result of this study is that profitability has a significant effect on cash holding because the significance level of profitability is 0.042 < 0.05 and t-stat value of 2.058 > 1.985 (table t value). Meanwhile, Capital expenditure has no effect because the significance level is 0.064 > 0.05 and the t-stat value is 1.873 < 1.985 (table t value). Cash flow does not affect cash holding because the significance level of cash flow is 0.977 > 0.05 and t-stat value is 0.029 < 1.985 (table t value). Leverage does not affect cash holding because the significance level is 0.101 > 0.05 and the t-stat value is -1.658 < 1.985 (table t value).Penelitian ini bertujuan untuk menguji dan menganalisis cash flow dan profitabilitas terhadap cash holding perusahaan. Penelitian ini menggunakan metode pendekatan kuantitatif. Populasi dalam penelitian ini adalah seluruh perusahaan sektor property dan real estate yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2020 – 2022. Teknik pengambilan sampel menggunakan metode purposive sampling, dengan kriteria yang telah ditentukan diperoleh sampel sebanyak 34 perusahaan. Data yang digunakan adalah data sekunder yang diperoleh dari laporan keuangan perusahan yang menjadi sampel. Data dianalisa dengan menggunakan teknik analisis regresi linier berganda dengan bantuan software SPSS 23. Hasil penelitian ini adalah profitabilitas berpengaruh signifikan terhadap cash holding. Sedangkan cash flow tidak berpengaruh terhadap cash holding. Cash flow dan profitabilitas berpengaruh secara simultan terhadap cash holding
Kontribusi Kemudahan dan Keamanan terhadap Minat Penggunaan Aplikasi BRI Mobile
Get PDFThis study aims to determine the magnitude of the influence of convenience (X1) and security (X2) on the Interest in Using (Y) BRI Mobile on Customers of Bank Rakyat Indonesia Unit Kwandang. This study uses a quantitative method with a descriptive research type. The population in this study were Bank Rakyat Indonesia customers who used BRI Mobile (BRImo), totaling 1,453 customers. While the sample used was 94 clients. This study used multiple linear regression analysis with validity, reliability, classical assumption tests, and hypothesis tests. The results of the study showed that convenience had a negative and insignificant effect, and security had a positive and significant effect on interest in use. Simultaneously, convenience and security had a positive effect on customer interest in using BRI Mobile (BRImo).This study aims to determine the magnitude of the influence of convenience (X1) and security (X2) on the Interest in Using (Y) BRI Mobile on Customers of Bank Rakyat Indonesia Unit Kwandang. This study uses a quantitative method with a descriptive research type. The population in this study were Bank Rakyat Indonesia customers who used BRI Mobile (BRImo), totaling 1,453 customers. While the sample used was 94 clients. This study used multiple linear regression analysis with validity, reliability, classical assumption tests, and hypothesis tests. The results of the study showed that convenience had a negative and insignificant effect, and security had a positive and significant effect on interest in use. Simultaneously, convenience and security had a positive effect on customer interest in using BRI Mobile (BRImo)
Model Prediksi Kinerja Karyawan Berdasarkan Beban Kerja Stres Kerja, dan Kepuasan Kerja
Get PDFThis study aims to test and analyze the direct influence of workload, work stress and job satisfaction variables on employee performance and the indirect influence of workload and work stress variables on employee performance with job satisfaction as a mediator at PT Midi Utama Indonesia Tbk. Data collection uses primary data obtained from questionnaires using purposive sampling. The population in this study was 104 respondents. The results of the questionnaire have been tested for validity and reliability using the PLS model scheme and model evaluation, inner model evaluation with determinant coefficient test, model goodness of fit test and hypothesis test both directly and indirectly. The results of this data processing use SmartPLS version 3. The results of the study directly show that the workload variable has a negative and significant effect on employee performance and job satisfaction, the work stress variable does not affect employee performance and job satisfaction, and the job satisfaction variable has a positive and significant effect on employee performance. The results of the study indirectly show that job satisfaction is successful in mediating between workload and employee performance with a significant negative relationship direction, but job satisfaction cannot mediate the effect of work stress on employee performance.
This study aims to test and analyze the direct influence of workload, work stress and job satisfaction variables on employee performance and the indirect influence of workload and work stress variables on employee performance with job satisfaction as a mediator at PT Midi Utama Indonesia Tbk. Data collection uses primary data obtained from questionnaires using purposive sampling. The population in this study was 104 respondents. The results of the questionnaire have been tested for validity and reliability using the PLS model scheme and model evaluation, inner model evaluation with determinant coefficient test, model goodness of fit test and hypothesis test both directly and indirectly. The results of this data processing use SmartPLS version 3. The results of the study directly show that the workload variable has a negative and significant effect on employee performance and job satisfaction, the work stress variable does not affect employee performance and job satisfaction, and the job satisfaction variable has a positive and significant effect on employee performance. The results of the study indirectly show that job satisfaction is successful in mediating between workload and employee performance with a significant negative relationship direction, but job satisfaction cannot mediate the effect of work stress on employee performance.