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Pengaruh Kapasitas Organisasi terhadap Implementasi Standar Akuntansi Pemerintah Berbasis Akrual yang Dimoderasi Oleh Komitmen Organisasi
No full textThis study aims to determine the effect of organizational capacity and organizational commitment on the implementation of accrual-based SAP in the Majene Regency Government. Based on the research objectives which became the unit of analysis in this study, it was conducted at the organizational level. The population used in this study was 31 Regional Apparatus Organizations (OPD) in Majene Regency. The criteria used in sampling in this study were Financial Administration Officers (PPK), Treasurers, and Financial Staff at each OPD in Majene Regency, so that the population given the questionnaire was 93 employees. Sampling uses primary data collected through a questionnaire. The data were then analyzed using Structural Equation Modeling-Partial Least Squares. SEM was chosen because it is more accurate in processing data to obtain causality between variables and constructs and to determine the magnitude of the relationship between variables and constructs. The results showed that organizational capacity had a positive and significant effect on the application of accrual-based Government Accounting Standards which was moderated by organizational commitment in the Majene Regency Government.Penelitian ini bertujuan untuk mengetahui pengaruh kapasitas organisasi dan komitmen organisasi terhadap implementasi SAP berbasis akrual di Pemerintah Kabupaten Majene. Berdasarkan tujuan penelitian yang menjadi unit analisis dalam penelitian ini dilakukan pada level organisasi. Populasi yang digunakan dalam penelitian ini adalah 31 Organisasi Perangkat Daerah (OPD) di Kabupaten Majene. Kriteria yang digunakan dalam pengambilan sampel dalam penelitian ini adalah Pejabat Penatausahaan Keuangan (PPK), Bendahara, dan Staf Keuangan pada masing-masing OPD di Kabupaten Majene, sehingga populasi yang diberikan kuesioner adalah 93 pegawai. Pengambilan sampel menggunakan data primer yang dikumpulkan melalui kuesioner. Data kemudian dianalisis menggunakan Structural Equation Modeling-Partial Least Squares. SEM dipilih karena lebih akurat dalam mengolah data untuk mendapatkan kausalitas antara variabel dan konstruk serta untuk mengetahui besarnya hubungan antara variabel dan konstruk. Hasil penelitian menunjukkan bahwa kapasitas organisasi dan komitmen berpengaruh positif dan signifikan terhadap penerapan Standar Akuntansi Pemerintahan berbasis akrual di Pemerintah Kabupaten Majene
Construction of Macroeconomic Variables on Financial Inclusion in Indonesia
No full textThis study aims to determine the construction of macroeconomic variables and the level of financial inclusion in Indonesia. The variables in this study are the Gini ratio, poverty, economic growth (GDP), and the open unemployment rate as independent variables and financial inclusion as the dependent variable. The analysis technique is in the form of panel data regression using the best model of the three panel data regression models, namely the common effect model, fixed effect model, and random effect model. The model chosen based on the results of the Hausman test and Chow test is a random effect model. The value of the coefficient of determination is 21.6%. By using a random effects model that was processed using the Eviews 12 program, the results obtained that the Gini ratio variable had a positive and insignificant effect on financial inclusion, the percentage of poor variable had a negative and significant effect on financial inclusion, the variable economic growth (GDP) had a positive and significant effect on financial inclusion, The open unemployment rate variable has a negative and significant effect on financial inclusion.This study aims to determine the construction of macroeconomic variables and the level of financial inclusion in Indonesia. The variables in this study are the Gini ratio, poverty, economic growth (GDP), and the open unemployment rate as independent variables and financial inclusion as the dependent variable. The analysis technique is in the form of panel data regression using the best model of the three panel data regression models, namely the common effect model, fixed effect model, and random effect model. The model chosen based on the results of the Hausman test and Chow test is a random effect model. The value of the coefficient of determination is 21.6%. By using a random effects model that was processed using the Eviews 12 program, the results obtained that the Gini ratio variable had a positive and insignificant effect on financial inclusion, the percentage of poor variable had a negative and significant effect on financial inclusion, the variable economic growth (GDP) had a positive and significant effect on financial inclusion, The open unemployment rate variable has a negative and significant effect on financial inclusion
PENGARUH PERTUMBUHAN PERUSAHAAN DAN PROFITABILITAS TERHADAP STRUKTUR MODAL: (Studi Empiris pada Perusahaan Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2020)
Get PDFThis study aims to determine the effect of company growth (Asset Growth) and profitability (ROA) either partially or simultaneously on the capital structure (DER) of the Consumer Goods Industry companies listed on the Indonesia Stock Exchange. The independent variable in this study is Company Growth (X1) and Profitability (X2), while the dependent variable is Capital Structure (Y). This type of research is a causal research and the data used is secondary data obtained from documentation techniques. This study examines consumer goods industry companies listed on the Indonesia Stock Exchange in 2016-2020. The sampling technique used was purposive sampling. The analytical method used is multiple linear regression analysis. The results of this study indicate that partially company growth (Asset Growth) has a positive and significant effect on capital structure (DER), and profitability (ROA) has a negative and significant effect on capital structure (DER). Meanwhile, simultaneously company growth (Asset Growth) and profitability (ROA) have a positive and significant effect on capital structure (DER).Penelitian ini bertujuan untuk mengetahui pengaruh pertumbuhan perusahaan (Asset Growth) dan profitabilitas (ROA) baik secara parsial maupun secara simultan terhadap struktur modal (DER) pada perusahaan Industri Barang Konsumsi yang terdaftar di Bursa Efek Indonesia. Adapun variabel independen dalam penelitian ini adalah Pertumbuhan Perusahaan (X1) dan Profitabilitas (X2), sedangkan variabel dependen adalah Struktur Modal (Y).
Jenis penelitian ini adalah penelitian kausal dan data yang digunakan adalah data sekunder yang diperoleh dari teknik dokumentasi. Penelitian ini mengamati perusahaan Industri Barang Konsumsi yang terdaftar di Bursa Efek Indonesia tahun 2016-2020. Teknik pengambilan sampel yang digunakan adalah purposive sampling. Metode analisis yang digunakan adalah analisis regresi linear berganda.
Hasil penelitian ini menunjukkan bahwa secara parsial pertumbuhan perusahaan (Asset Growth) berpengaruh positif dan signifikan terhadap struktur modal (DER), dan profitabilitas (ROA) berpengaruh negatif dan signifikan terhadap struktur modal (DER). Sementara secara simultan pertumbuhan perusahaan (Asset Growth) dan profitabilitas (ROA) berpengaruh positif dan signifikan terhadap struktur modal (DER).
Kata kunci: Asset Growth, ROA, DE
Pengaruh Pelatihan dan Pengembangan SDM Terhadap Kinerja Karyawan Bank Syariah Indonesia Kc. Bandar Lampung Kedaton
No full textTraining and development has an important role to improve employee performance and improve quality human resources. The purpose of the study was to determine the effect of simultaneous and partial HR training and development on the performance of Indonesian Islamic bank kc employees. Bandar Lampung, Kedaton. This type of research used a quantitative approach to determine the effect of the independent variable, namely training (X1) and development (X2) on the dependent variable, namely employee performance (Y). The sample used is the employees of sharia indonesia kc. Bandar Lampung Kedaton with a total of 31 employees. The sampling technique used was a purposive sample and a questionnaire which was used as primary data. The method used to collect respondent data is a questionnaire with a Likert scale. Data analysis used multiple linear regression analysis which was processed with SPSS 20. The results of this study based on data analysis of hypothesis testing that was carried out partially, the training variable (X1) had no effect and the development variable (X2) had an effect. Simultaneously, training variables (X1) and development (X2) affect employee performance.Pelatihan dan pengembangan memiliki peran penting untuk meningatkan kinerja karyawan dan meningkatkan SDM yang berkualitas. Tujuan penelitian untuk mengetahui pengaruh pelatihan dan pengembangan SDM secara simultan dan parsial terhadap kinerja karyawan bank syariah indonesia kc. bandar lampung kedaton. Jenis penelitian yang digunakan dengan pendekatan kuantitatif untuk mengetahui pengaruh variabel independent yaitu pelatihan (X1) dan pengembangan SDM (X2) terhadap variabel dependen yaitu kinerja karyawan (Y). Sampel yang digunakan adalah karyawan syariah indonesia kc. bandar lampung kedaton sejumlah 31 karyawan. Teknik pengambilan sampel yang digunakan sampel bertujuan dan kuisoner yang dijadikan sebagai data primer. Metode yang digunakan untuk mengumpulkan data responden adalah kuisoner dengan skala likert. Analisis data digunakan analisis regresi linear beganda yang diolah dengan spss 20. Hasil dari penelitian ini berdasarkan analisis data pengujian hipotesis yang dilakukan adalah secara parsial variabel pelatihan (X1) tidak berpengaruh dan variabel pengembangan SDM (X2) berpengaruh. Secara simultan variabel pelatihan (X1) dan pengembangan SDM (X2) berpengaruh terhadap kinerja karyawan
Pendekatan Pemikiran Ekonomi Islam Muhammad Nejatullah Siddiqi
Get PDFThis paper aims to examine the thoughts of Muhammad Nejatullah Siddiqi regarding Islamic economics. The approach used in this paper is the qualitative approach. The data were collected from library data, both from primary and secondary sources. Furthermore, the data is analyzed and researched from general data, then specific conclusions are drawn using inductive, deductive, and descriptive data analysis techniques. The results of the study indicate that Siddiqi believes that fulfilling the needs of Muslims should be guided by Islamic law. One\u27s success is closely related to moral values that are carried out using the Quranic paradig
A Analisis Pengaruh Kebijakan Stimulus Pemerintah Terhadap Meningkatnya Penjualan Mobil Pada Masa Pandemi Covid-19
No full textThe purpose of this research is to examine the impact of government stimulus initiatives on increasing car sales during the Covid-19 pandemic. The research method used is a qualitative method with an analytic descriptive approach. The results of the study prove that PPnBM incentives have a beneficial effect on car sales, with a significant difference between car sales before and after the incentives. This illustrates the company\u27s effectiveness in using government programs to boost car sales, one of which is the PPnBM incentive policy for recent car sales.Pandemi Covid-19 hampir melumpuhkan seluruh kegiatan yang ada di seluruh Indonesia, yang secara nyata juga mengganggu aktivitas ekonomi nasional. Untuk membangkitkan kembali ekonomi nasional sekaligus tetap mempertahankan tingkat kesehatan perekonomian di tengah pandemi, pemerintah telah menerbitkan beragam regulasi dan kebijakan mengupayakan pemulihan ekonomi sehingga roda ekonomi nasional kembali bergerak ke arah positif. Salah satu strategi kebijakan untuk merangsang pertumbuhan ekonomi adalah PMK Nomor – 20/PMK.010/2021. Tujuan dari penelitian ini adalah untuk mengkaji dampak inisiatif stimulus pemerintah terhadap peningkatan penjualan mobil di masa pandemi Covid-19. Salah satu strategi yang dilakukan pemerintah adalah perluasan PPnBm terhadap perusahaan mobil yang namanya terdaftar di GAIKINDO. Pendekatan analisis deskriptif digunakan. Menurut hasil penelitian, insentif PPnBM memiliki pengaruh yang menguntungkan terhadap penjualan mobil, dengan perbedaan yang cukup besar antara penjualan mobil sebelum dan sesudah insentif. Hal ini menggambarkan efektivitas perusahaan dalam menggunakan program pemerintah untuk mendongkrak penjualan mobil, salah satunya adalah kebijakan insentif PPnBM untuk penjualan mobil baru-baru ini
Pengaruh Pengelolaan dan Penggunaan Dana Desa terhadap Kesejahteraan Masyarakat Desa Bandar Labuhan
Get PDFThis study aims to determine whether there is an influence of the management and use of village funds on community welfare, in the village of Bandar Labuhan, Kec. Tanjung Morawa, Deli Serdang Regency. The research method used in this research is a quantitative method with a descriptive approach. The population in this study is the community in Bandar Labuhan Village, Kec. Tanjung Morawa Deli Serdang Regency as many as 1899 heads of families with a sample of 94 households. The instrument used was a questionnaire, with data analysis techniques using correlation coefficient analysis. Based on the results of partial hypothesis testing (t-test), it is known that the t variable X1 is 2.122 greater than t table 1.661 (2.122> 1.661), X2 is 7.147 greater than t table 1.661 (7.147> 1.661) so it can be concluded that management and the use of Village Funds has a significant effect on the Welfare of the Bandar Labuhan Village Community
Analisis Penerapan PSAK 109 tentang Akuntansi Zakat Infak Sedekah pada Badan Amil Zakat Nasional Kota Taskmalaya
Get PDFThis study aims to find out and analyze related to the development of zakat funds, infaq/alms at the Tasikmalaya City National Amil Zakat Agency, the application of zakat accounting, infaq/alms at the Tasikmalaya National Amil Zakat Agency, and the suitability of zakat, infaq/alms accounting at the Amil Agency Tasikmalaya City National Zakat in accordance with PSAK 109. This study used a descriptive research method with a qualitative approach with data collection techniques used by interviewing the head of the finance department and documentation of documents relevant to this research such as zakat, infaq/alms financial reports. The place used as research is the Tasikmalaya City National Amil Zakat Agency, as well as the object of research focusing on zakat accounting, infaq/alms at the Tasikmalaya City National Amil Zakat Agency. The results of the study revealed that the development of zakat, infaq/alms funds for the Tasikmalaya City National Amil Zakat Agency has continued to increase from year to year, only in 2020 and 2021 it has decreased due to the pandemic in Indonesia, then the Tasikmalaya City National Amil Zakat Agency made proof of acceptance, evidence of distribution, bank books, as well as cash receipts and cash disbursements as the basis for accounting records, as well as making financial reports in the five report components, then the conformity of zakat, infaq/alms accounting at the Tasikmalaya National Amil Zakat Agency in accordance with PSAK 109 in principle has implemented PSAK 109 both recognition and measurement, as well as presentation and disclosure.Penelitian ini bertujuan untuk mengetahui dan menganalisis terkait dengan : 1) Perkembangan dana zakat, infak/sedekah pada Badan Amil Zakat Nasional Kota Tasikmalaya, 2) Penerapan akuntansi zakat, infak/sedekah pada Badan Amil Zakat Nasional Kota Tasikmalaya, dan 3) Kesesuaian akuntansi zakat, infak/sedekah pada Badan Amil Zakat Nasional Kota Tasikmalaya sesuai dengan PSAK 109. Penelitian ini menggunakan metode penelitian deskriptif dengan pendekatan kualitatif dengan teknik pengumpulan data yang digunakan adalah dengan wawancara kepada kepala bagian keuangan dan dokumentasi dokumen-dokumen yang relevan dengan penelitian ini seperti laporan keuangan zakat, infak/sedekah. Adapun tempat yang dijadikan penelitian yaitu BAZNAS Kota Tasikmalaya, serta objek penelitian berfokus pada akuntansi zakat, infak/sedekah BAZNAS Kota Tasikmalaya. Hasil penelitian mengungkapkan bahwa : 1) Perkembangan dana ZIS BAZNAS Kota Tasikmalaya dari tahun ketahun terus mengalami peningkatan, hanya saja pada tahun 2020 dan 2021 mengalami penurunan karena adanya pandemi di Indonesia, 2) BAZNAS Kota Tasikmalaya menjadikan bukti penerimaan, bukti penyaluran, buku bank, serta penerimaan kas dan pengeluaran kas sebagai dasar pencatatan akuntansi, serta membuat laporan keuangan dalam lima komponen laporan, dan 3) Kesesuaian akuntansi zakat, infak/sedekah pada Badan Amil Zakat Nasional Kota Tasikmalaya sesuai dengan PSAK 109 secara prinsip telah menerapkan PSAK 109 baik pengakuan dan pengukuran, serta penyajian dan pengungkapannya
Pengaruh Bystander Effect, Financial Attitude dan Modal Sosial Terhadap Upaya Pencegahan Fraud Pengelolaan BUMDES
Get PDFThe study is conducted to learn direct and indirect connections from utility, financial attitude and social capital to fraud management efforts in boalemo district. The study USES a quantitative method. The methods of data collection used in the study are carried out through field observations, questionnaires, interviews, documentation and literature studies. As for the population in this study are all over the bumde administration in boalemo district with a sampling withdrawal using sampling clusters. The data analysis techniques used in research are the structur models (shem) with the help of the smart PLS 3.0 program. The results of the study indicate that (1) fraud fraud effects affect social capital significantly, (2) the financial attitude affects its social capital, (3) fraud prevention efforts, (4) the financial attitude does not significantly affect fraud prevention efforts, (5) social capital does not significantly affect fraud prevention efforts, (6) fraud prevention effects do not significantly affect fraud prevention efforts through social capital (7) financial attitude does not affect fraud prevention efforts through social capital
Pengaruh Pendapatan Asli Desa dan Alokasi Dana Desa Terhadap Kemandirian Keuangan Desa di Kabupaten Trenggalek
Get PDFThis study aims to examine village original income and allocation of village funds as factors affecting village financial independence in Trenggalek Regency. The research approach used is a quantitative approach. The data used is secondary data in the form of aAPBDes realization report of the Trenggalek Regency for the 2020 period. The data was obtained from the Trenggalek Regency Community and Village Empowerment Service. The population in this study amounted to 152 villages covering all villages located in Trenggalek Regency. From the total population, a saturated sample is taken (total sampling) with the aim that the information obtained is accurate. Some of the data obtained by the researcher contains extreme data that must be removed (outliers), so that the total sample used is 127 samples. Testing data using the IBM SPSS Statistic 25 program. This study obtained the following results: 1) Village original income (PADes) affects village financial independence positively and significantly, 2) Village fund allocation (ADD) affects village financial independence negatively and significantly, 3) Simultaneously allocation of funds village (ADD) and village original income (PADes) significantly affect village financial independence.Penelitian ini bertujuan untuk menguji pendapatan asli desa dan alokasi dana desa sebagai faktor yang mempengaruhi kemandirian keuangan desa di Kabupaten Trenggalek. Pendekatan penelitian yang digunakan ialah pendekatan kuantitatif. Data yang digunakan adalah data sekunder yang berupa laporan realisasi APBDes di Kabupaten Trenggalek tahun anggaran 2020. Data didapatkan dari Dinas Pemberdayaan Masyarakat dan Desa Kabupaten Trenggalek. Populasi dalam penelitian ini berjumlah 152 desa yang meliputi seluruh desa yang berlokasi di Kabupaten Trenggalek. Dari total populasi diambil sampel jenuh (total sampling) dengan tujuan agar informasi yang diperoleh akurat. Beberapa data yang diperoleh peneliti mengandung data ekstrim yang harus di hapus (outlier), sehingga total sampel yang digunakan menjadi 127 sampel. Pengujian data menggunakan bantuan program IBM SPSS Statistic 25. Penelitian ini memperoleh hasil diantaranya: 1) PADes mempengaruhi kemandirian keuangan desa secara positif dan signifikan, 2) ADD mempengaruhi kemandirian keuangan desa secara negatif dan signifikan, 3) Secara simultan ADD dan PADes mempengaruhi kemandirian keuangan desa dengan signifikan