210 research outputs found
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Budget,Data,Development Performance Based Budgeting Model in Village Government
This article analyzes what arises from the use of traditional budgets with budget reforms, namely applying Performance-Based Budgeting (PBB) to the APBD. Appropriate, clear and real application and accountability are needed so that government and development violations can take place in an efficient and successful manner. The development of community needs will become the basis for thinking about how to operate autonomy so as to achieve the goal of increasing the standard and quality of people's lives. This article uses a qualitative method, namely data acquisition which is carried out through a literature review study and with the stages of presenting data and results of research data. The results show that there are significant differences in financial performance based on economic ratios, effectiveness, and regional independence ratios indicating that efforts to implement performance-based budgeting have been able to reduce the uneconomic use of regional expenditures used by the government and the ability of local governments to realize planned revenues compared to set targets has been running effectively. Then for benchmarks and performance through health and education services it shows an increase in the human development index number.
Keywords: Budget, Data, Development, Governmen
STUDY OF COMMUNITY PARTICIPATION TO REALIZE CUPAK VILLAGE BECOME A RELIGIOUS TOURISM VILLAGE
Cupak Village has the potential for a religious tourism destination which is very well known by the local community in Jombang Regency and various areas outside Jombang Regency, namely the Mount Pucangan Peak Tourism Icon which includes the Tomb of Dewi Kilisuci, the daughter of Prabu Airlangga, virtuous and loved by the people who then reside on Puncak. Mount Pucangan for seclusion/meditation is estimated before 1049 AD, the Graves of Maling Cluring and Maling Adiguna, these two thieves are virtuous thieves, and are known to be kind to the surrounding community as well as several other sacred tombs, Sendang Drajat which is believed to be able to elevate one's degree , Sendang Widodaren, which in the past was known as a bathing place for the angels. Cupak Village also has other potential in the field of agriculture and plantations, including: Porang, Corn, Chili, Gadung and other sweet potatoes. While in the MSME field, among others: Wood Charcoal, Pandan Mats, and others.
The population of this study is all the people of Cupak Village who are involved in activities of artistic and cultural traditions, Government Officials, Managers of Tourism Distinctions, LMDH, and other Cupak Village community organizations. While the research sample was determined by purposive sampling, by determining the number of research samples as many as 100 respondents. Data obtained from distributing questionnaires and field observations. Data analysis used descriptive qualitative analysis.
The results of the study show that in terms of natural potential as well as cultural wealth and traditions it is very supportive to be appointed as a Religious Tourism village, but there is no management of artistic and cultural traditions as elements of a Religious Tourism village, this is due to limited access, lack of knowledge and skills of the people of Cupak Village. When viewed from the perspective of motivation and psychological readiness of the community based on an understanding of the principles of sustainability for the development of a religious village, it is very strong. Viewed from the government side, village policies are very supportive for the realization of a Religious Tourism village, while from an institutional standpoint it is ready
From the results of this study, it can be concluded that Cupak Village is very worthy of being appointed as a Religious Tourism Village.
Keywords: Cupak Village, Religious Tourism Villag
THE IMPACT OF STRATEGIC MANAGEMENT IN IMPROVING EMPLOYEE PERFORMANCE AT UNIVERSIDADE DA PAZ-UNPAZ DILI-TIMOR LESTE
This research discusses Strategic Management in Improving Employee Performance. This research is intended to answer the problem: How can strategic management improve employee performance carried out by human resource management at Universidade da Paz?
This research uses a descriptive qualitative approach. This qualitative approach aims to produce descriptive data in the form of answers or actions from the subjects observed, both written and unwritten. The data collection technique used is field research.
This shows that the performance of Universidade da Paz - UNPAZ employees in 2022 has a very good attitude towards Human Resources Management. Good strategic management will have a better impact on employee performance, employees will be more responsible in carrying out their duties and responsibilities. Strategic Management is an important contributor in achieving success or failure within the Universidade da Paz environment. A good strategy will influence good behavior as well. The strategies for improving employee performance on the Universidade da Paz-UNPAZ campus are improving the quality of employee work, increasing the quantity of employee work, increasing employee accuracy and sense of responsibility, increasing employee effectiveness, growing employee independence
DESCENDING OF GOOD GOVERNANCE: REVIEW THROUGH GOOD AMIL GOVERNANCE, GOOD ENOUGH GOVERNANCE, AND GOOD UNIVERSITY GOVERNANCE
The purpose of this paper is to identify and examine the implementation of good governance and its derivatives, namely good amil governance, good enough governance, and good university governance from various writing methods, national to international scope. This paper uses a qualitative method with a literature review approach. The literature used by the author comes from books that are appropriate to the topic, international journals published from 2018 to 2022. The writing results obtained are topics regarding good governance and its derivatives, namely good amil governance, good enough governance, and good university governance which have been discussed in many reviews of methods and viewpoints, with mixed results. The results of research using quantitative methods with significant and insignificant results, when using qualitative methods, there are results of implementation that are appropriate and not in accordance with the rules that should be. The author hopes that there will be other reviews regarding the topic of good governance in general, and good amil governance, good enough governance, and good university governance in particular so that the study on this topic is broader.
Keywords: Good Governance, Good Amil Governance, Good Enough Government, Good University Governance, Literature Revie
THEORY LOGIC OF SERVICE DOMINAT FROM TIME TO TIME WELDING THE MARKETING STUDIES
This study aims to examine the contribution of Vargo and Lusch's (V&L) thinking to the Service-Dominant Logic (SD logic) from its first appearance until the present. Previous research has not specifically analysed all of V&L's contributions since their seminal article on this perspective in 2004. A total of 146 scientific publications by V&L with other authors on the SD logic perspective over a 17-year period (2004–2020) were identified. Each publication is subjected to content analysis using various keyword aspects. The findings show that the types of publications were predominantly journal articles and book chapters. V&L collaborated with 95 authors, primarily from America and Europe. Regarding the origin of the research organizations, 64 institutions collaborated with V&L. All V&L publications are distributed across 44 scientific journals, including marketing and non-marketing journals or those from other social sciences. As a novelty, this research successfully explains the evolution of SD logic research over time-based on V&L's work through a systematic investigation. Furthermore, this study traces V&L's efforts to institutionalize SD logic
THE INFLUENCE OF RISK MANAGEMENT AND INTERNAL AUDIT APPLICATION ON THE RISK OF NON-LOOKING LOANS AT BANCO NACIONAL DE COMERCIO DE TIMOR LESTE
The purpose of this study is to provide empirical evidence of the partial effect of the implementation of risk management and internal audit variables on the risk of bad credit at BNCTL. The population in this study were all 123 BNCTL Credit Analysis Managers and Staff. The samples used in this study were 123 BNCTL Credit Analysis Managers and Staff, using a census sampling technique, collecting data using questionnaires distributed as many as 123 and questionnaires that could be used as many as 70 and statistical analysis tool using multiple linear regression analysis. The results of the first test study show that the Application of Risk Management has a Significant Effect on the Risk of Bad Credit in Managers and Staff of BNCTL Credit Analysis. This means that the better the implementation of risk management, the BNCTL will be more efficient and effective in reducing the risk of bad credit customers. Thus, the implementation of banking risk management plays an important role in the effectiveness or minimization of bad credit risk. It is hoped that the risk management implemented by the BNCTL will assist in reducing the risk of bad loans. This is shown by the obtained t-count value of 5,817 greater than the t-table of 1,995, with a significant level of 0,000 less than the error tolerance of 0.05. While testing the second hypothesis, Internal Audit also has a significant effect on Bad Credit Risk. This shows that the better BNCTL implements internal audit, the more efficient and effective the risk of bad loans can be and can be controlled properly. This is indicated by the t-count value obtained of 2,268 which is greater than the t-table of 1,995, with a significant level of 0.027 which is smaller than the 0.05 significance level. The results also show that the coefficient of determination or contribution (R square) of the Variable of Application of Risk Management and the Variable of Internal Audit to the Risk of Bad Credit is 0.394 or 39.4%, meaning that the Risk of Bad Credit can be explained by the Variable of Application of Risk Management and Internal Audit of 39.4% and the remaining namely (100% - 39.4%) = 60.6% Bad Credit Risk, influenced by other variables not examined in this study
Transformational Leadership in Human Resource Management: A Bibliometric Analysis of Academic Research on its Impact and Organizational Implications
The present study offers a thorough bibliometric analysis of scholarly literature pertaining to the subject of "Transformational Leadership in Human Resource Management". The objective of this study is to examine the influence of transformational leadership within the context of human resource management (HRM) and its consequences for organizations. By employing a bibliometric methodology, a comprehensive dataset comprising peer-reviewed articles, conference papers, and other scholarly publications was compiled through data collection from diverse academic databases. The analysis elucidates the trends and patterns observed in the research, encompassing aspects such as the frequency of publications, growth patterns, and the extent of collaboration among authors and institutions. The study focused on the identification and comprehensive analysis of key themes and sub-topics pertaining to the concept of transformational leadership within the field of Human Resource Management (HRM). Moreover, the present study examines the spatial distribution of scholarly research and underscores the areas that have made the most noteworthy contributions. The results of this study illustrate the escalating fascination with transformational leadership in the field of human resource management (HRM) over time, suggesting its expanding significance in the realm of organizational leadership methodologies. This study investigates the effects of transformational leadership on different human resource management (HRM) functions, including employee motivation, job satisfaction, and performance. It aims to provide insights into the beneficial impact of transformational leadership on organizational outcomes.
Keywords: Transformational Leadership; Human Resource Management; Organizational Implication
THE IMPACT OF FINANCIAL FLEXIBILITY ON LIQUIDITY WITH CAPITAL STRUCTURE AS THE INTERVENING VARIABLE
Financial flexibility demonstrates the company’s financial ability in handling uncertain situations, especially during the Covid-19 pandemic. The purpose of this study were to test and analyze the impact of financial flexibility towards the company’s liquidity with capital structure as the intervening variable. Applying quantitative method, the study took samples from companies listed in the Indonesian Stock Exchange in the period of 2020 and 2021 during the Covid-19 pandemic and examined the impact towards company’s liquidity. Results demonstrated that financial flexibility indeed influences company’s liquidity; the flexibility, however proves to be insignificant to the capital structure
Analysis of the Blue Economy Concept in Improving the Living Standards of Fishermen Through the Existence of Village-Owned Enterprises in Tanjung Batu Village, Berau District
Berau District has potential for demersal fisheries such as grouper, snapper and octopus. Demersal fish are fish that usually live in a demersal zone, such as the bottom of a sea or lake. This fish is an important economical fish in Berau City. However, with so many requests, fish supplies are depleting over time, so firm efforts are needed to bridge the supply and demand issues with sustainable and eco-friendly blue economy activities. The aims of this study are (1) to analyze the implementation of the blue economy in the fishing village of Tanjung Batu, Berau district. (2) To see the income level of traditional fishermen from going to sea in the village of Tanjung Batu, Berau Regency, (2) to find out the comparison of the income level of traditional fishermen with the existence of BUMdes in Tanjung Batu village, Berau Regency. The results of the study show that as a form of implementing blue economy activities, the Regional Government of Berau Regency is active in socializing fishermen with regulations so that fishermen also have a role in protecting fishery resources in their fishing activities. The Regional Government of Berau Regency also provides subsidies for environmentally friendly nets as a form of fishing gear revitalization aimed at protecting the ecosystem as a form of zero waste implementation in the blue economy. The existence of BUMDes in the Tanjung Batu fishing village in terms of providing business capital to fishermen, is able to provide positive results by increasing the catch of fishermen. Fishermen are able to increase their income in one catch while sailing. Fishermen can afford to buy modern tools to help when sailing, such as technological tools in the form of GPS and fish finders to make it easier to find fish.
Keywords: Blue Economy, Coastal Fishermen, BUMDe
Corporate Research social Responsibility Disclosure in Indexed Journals Scopus : Critical thinking Research to Data Analysis
The current study aims to expand on previous accounting research on the relationship between Disclosure of Corporate Social Responsibility and Corporate Financial Performance. This study adheres to the principle of content analysis, which is focused on findings from various studies that have been published in indexed international journals . Scopus . The trend is found that there has been an increase in the number of publications with CSRD as the main concern in the last five years. Among the 22 articles, quantitative research was mostly found. Most CSRD research is carried out on the Stock Exchange