1,720,990 research outputs found
Pengaruh Locus of control Terhadap Komitmen Organisasi dan Kinerja Auditor (Studi pada inspektorat Daerah Provinsi Sulawesi Teggara)
No full textIn an effort to realize the vision and mission, strategic goals and objectives of the Regional Inspectorate of Southeast Sulawesi Province, the auditor\u27s commitment to the organization is a form of attitude that also influences the achievement of the organization\u27s vision and mission. This study aims to examine and analyze the effect of locus of control on organizational commitment and auditor performance at the Regional Inspectorate of Southeast Sulawesi Province. The results of this study indicate that: 1) Locus of control has a significant positive effect on organizational commitment. (2) Locus of control has a positive and significant effect on audit performance. (3) Organizational commitment has a positive and significant effect on auditor performance. (4) Locus of control has a positive and significant effect on auditor performance through organizational commitment. The conclusion of this study is that locus of control has a role or strength both externally and internally in determining employee attitudes and behavior towards the achievement of the vision and mission, goals and strategies of the organization
The Effects of Non Performing Loan and Loan to Deposit Ratio toward Return on Asset
No full textBanking is a financial sector institution that has a very important role in the financial system in Indonesia. As an intermediation institution, banks must have good performance, because by having good performance banks will be easier to gain the trust of customers. This study aims to determine how the effect of Non Performing Loan and Loan to Deposit Ratio on Return on Assets. This research was conducted on banking companies listed on the Indonesia Stock Exchange (IDX) using the financial statements of banking companies for 2017-2022. The population in this study is all banking companies listed on the Indonesia Stock Exchange as many as 44 companies. Sampling using the purposive sampling method so that companies that meet the criteria are 5 companies. This study uses multiple linear analysis and F test to find out how the influence between variables. The results of this study show that Non Performing Loan and Loan to Deposit Ratio simultaneously both have a significant effect on return on assets with a significance value of 0.000 < 0.05 in banking companies listed on the Indonesia Stock Exchange (IDX). However, partially non-performing loans have an effect on return on assets with a significance value of 0.000 < 0.05, while the loan to deposit ratio has no effect on return on assets with a significance value of 0.827 > 0.05 for banking companies listed on the Indonesia Stock Exchange (IDX).Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh Non Performing Loan dan Loan to Deposit Ratio terhadap Return On Assets. Penelitian ini dilakukan pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI) dengan menggunakan laporan keuangan perusahaan perbankan tahun 2017-2022. Populasi dalam penelitian ini adalah seluruh perusahaan perbankan yang terdaftar di Bursa Efek Indonesia sebanyak 44 perusahaan. Pengambilan sampel menggunakan metode purposive sampling sehingga perusahaan yang memenuhi kriteria sebanyak 5 perusahaan. Penelitian ini menggunakan analisis linier berganda dan uji F untuk mengetahui bagaimana pengaruh antar variabel. Hasil penelitian ini menunjukkan bahwa Non Performing Loan dan Loan to Deposit Ratio secara simultan keduanya berpengaruh signifikan terhadap return on asset dengan nilai signifikansi 0,000 < 0,05 pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI). Namun secara parsial non performing loan berpengaruh terhadap return on asset dengan nilai signifikansi 0,000 < 0,05, sedangkan loan to deposit ratio tidak berpengaruh terhadap return on asset dengan nilai signifikansi 0,827 > 0,05 untuk perusahaan perbankan yang terdaftar di Bursa Efek Indonesia. Bursa Efek Indonesia (BEI)
Transparency and Accountability of BLT-DD Management during the Covid-19 Pandemic in Indonesia
Full text linkDirect cash transfer (BLT-DD) is a social assistance program that aims to help people in need, especially during the Covid-19 pandemic. transparency and accountability are both very important things in managing BLT-DD so that the program can run well, effectively, and efficientl. This systematic literature review research aims to determine whether the management of Direct Cash Assistance (BLT-DD) has been transparent and accountable. The method of writing a systematic literature review article goes through 5 stages starting from the problem formulation stage to the analysis stage and understanding the results of previous research. The literature search process is used by the library search method which is sourced from online media such as Google Scholar. The results of the systematic literature review of 12 articles used as references show show that the majority of BLT-DD management has been carried out with transparency and accountability. However, some research results state that its management cannot be said to be maximally accountable and transparent because there are still some shortcomings in its implementation. This should be a concern for village governments to improve the human resources of village officials and their accountability reporting in order to create accountable and transparent management of public fundsPenelitian systematic literature review ini bertujuan untuk mengetahui apakah pengelolaan Bantuan Langsung Tunai (BLT-DD) sudah transparan dan akuntabel. Metode penulisan artikel tinjauan pustaka sistematis melalui 5 tahapan yang dimulai dari tahap perumusan masalah hingga tahap analisis dan pemahaman terhadap hasil penelitian terdahulu. Proses pencarian literatur digunakan metode library search yang bersumber dari media online seperti Google Scholar. Hasil kajian literatur sistematis terhadap 12 artikel yang digunakan sebagai referensi menunjukkan bahwa mayoritas pengelolaan BLT-DD telah dilakukan dengan transparan dan akuntabel. Namun, beberapa hasil penelitian menyatakan bahwa pengelolaannya belum dapat dikatakan maksimal secara akuntabel dan transparan karena masih terdapat beberapa kekurangan dalam pelaksanaannya. Hal ini harus menjadi perhatian bagi pemerintah desa untuk meningkatkan sumber daya manusia aparat desa dan pelaporan pertanggungjawabannya agar tercipta pengelolaan dana publik yang akuntabel dan transparan
Going Beyond Counting First Authors in Author Co-citation Analysis
Full text linkThe present study examines one of the fundamental aspects of author co-citation analysis (ACA) - the way co-citation
counts are defined. Co-citation counting provides the data on which all subsequent statistical analyses and mappings
are based, and we compare ACA results based on two different types of co-citation counting - the traditional type that
only counts the first one among a cited work's authors on the one hand and a non-traditional type that takes into
account the first 5 authors of a cited work on the other hand. Results indicate that the picture produced through this non-traditional author co-citation counting contains more coherent author groups and is therefore considerably clearer. However, this picture represents fewer specialties in the research field being studied than that produced through the traditional first-author co-citation counting when the same number of top-ranked authors is selected and analyzed. Reasons for these effects are discussed
Efektivtas Dan Efisiensi Implementasi Balance Scorecard Pada Rumah Sakit Umum Daerah (Sudy Literatur)
Full text linkAbstrakDiterapkan pengukuran dengan menggunakan metode balance scorecard adalah bentuk upaya menilai kinerja organisasi nirlaba dalam hal untuk meningkatkan kinerjanya. Kinerja organisasi merupakan suatu proses yang dilakukan oleh suatu entitas dalam suatu periode yang mengacu pada standar yang telah ditetapkan untuk dapat melihat kinerja yang ingin dicapai dalam sebuah entitas. Riset ini bertujuan untuk melihat efektivitas dan efisiensi dalam penerapan balance scorecard pada Rumah Sakit Umum Daerah. Metode yang digunakan yaitu metode study literature dan menggunakan metode yang dikembangkan oleh Hesford et al (2007) yaitu, metode charting the field. Data dalam penelitian ini yaitu dari 17 jurnal penelitian nasional maupun internasional. Hasil dari penelitian ini menunujukan hasil yang efektif yaitu dengan melihat penerapannya pada Rumah Sakit yang mana dapat membantuk tingkat pengukuran kinerja rumah sakit umum daerah. Kemudian, dengan pendekatan Balanced Scorecard informasi yang dihasilkan lebih menyeluruh dan dapat dipercaya untuk menerjemahkan Visi dan Misi pihak Rumah Sakit. Kata kunci : Pengukuran kinerja dan Balance scorecard
ACCOUNTING TREATMENT IN THE VILLAGE PUBLIC SECTOR: UNEXPECTED EXPENDITURES
No full textThe current condition during the COVID-19 pandemic forces the Village Government to provide spending using unexpected expenditures in the Village Revenue and Expenditure Budget, which in normal conditions is rarely done. This study discusses the accounting treatment of unexpected expenditures conducted by the Village Government, which includes recognition, measurement, and presentation in financial statements. In this study, the researchers analyzed secondary data, namely the 2021 Village Revenue and Expenditure Budget Report using qualitative descriptive analysis to find out how the accounting treatment of unexpected expenditures was applied by the Village Government. The results of this study can be used as a reference by local governments in treating unexpected expenditures that have been realized during the COVID-19 pandemic.
Keywords: accounting treatment, village public sector
Analysis of Financial Performance Before and After the Pandemic Covid-19
Full text link The purpose of this study was to analyze the financial performance before and during the Covid-19 pandemic in automotive and component sub-sector companies listed on the Indonesia Stock Exchange. This study uses financial ratio analysis by testing hypotheses using paired sample t-tests and using data collection techniques in the form of financial statement searches and literature studies. The results showed that there were no significant differences in the current ratio and debt-equity ratio between the period before the covid-19 pandemic and during the covid-19 pandemic, there were significant differences in return on assets and total asset turnover between the period before the covid-19 pandemic and during the covid-19 pandemic.Keywords: Covid-19 Pandemic, Current Ratio, Debt Equity Ratio, Return On Assets, Total Asset Turnover
Variations on the Author
Full text link“Variations on the Author” discusses two of Eduardo Coutinho’s recent films (Um Dia na Vida, from 2010, and Últimas Conversas, posthumously released in 2015) and their contribution to the general question of documentary authorship. The director’s filmography is characterized by a consistent yet self-effacing form of authorial self-inscription: Coutinho often features as an interviewer that rather than express opinions propels discourses; an interviewer that is good at listening. This mode of self-inscription characterizes him as an author who is not expressive but who is nonetheless markedly present on the screen. In Um Dia na Vida, however, Coutinho is completely absent form the image, while Últimas Conversas, on the contrary, includes a confessional prologue that moves the director from the margins to the center of his films. This article examines the ways in which these works stand out in the filmography of a director who offers new insights into the notion of cinematic authorship
Perlakuan Akuntansi Sektor Publik di Desa Sarimekar
No full textTheipurpose ofithis study is to analyzeithe procedures for managing financial transactions in
Sarimekar Village which are related to the Regulation of the Village Minister, PDTT No. 21 of 2020.
This writing is related to the rules for preparing village budget reports. This writing is based on
research that describesia symptomior event that is happening at the moment which outlines the
concept of the behavior of related officials in Bali. The basis of village transaction orientation tends
to be lower than that of local government, but includes all accounts that are already available in
local government. Basedion thisiresearch, itican beiconcluded that the accounting principles that
have been implemented by the Sarimekar Village administration are in harmony with existing
government policies. With the siskeudes (Village Financial Information System) it will prove that the
Sarimekar Village government has followed well regarding the presentation and preparation of the
APBD Realization Report as contained in the PDDT Village Ministerial Regulation No. 21 of 2020 and
village spending allocations are in accordance with Government Regulation no. 43 of 2014.
Keywords: PubliciAccounting, AccountingiTreatmentTheipurpose ofithis study is to analyzeithe procedures for managing financial transactions in Sarimekar Village which are related to the Regulation of the Village Minister, PDTT No. 21 of 2020. This writing is related to the rules for preparing village budget reports. This writing is based on research that describesia symptomior event that is happening at the moment which outlines the concept of the behavior of related officials in Bali. The basis of village transaction orientation tends to be lower than that of local government, but includes all accounts that are already available in local government. Basedion thisiresearch, itican beiconcluded that the accounting principles that have been implemented by the Sarimekar Village administration are in harmony with existing government policies. With the siskeudes (Village Financial Information System) it will prove that the Sarimekar Village government has followed well regarding the presentation and preparation of the APBD Realization Report as contained in the PDDT Village Ministerial Regulation No. 21 of 2020 and village spending allocations are in accordance with Government Regulation no. 43 of 2014.Keywords: PubliciAccounting, AccountingiTreatment Tujuan penelitianiini menganalis tata cara pengelolaan transaksi keuangan di Desa Sarimekar yang berkaitan dengan Peraturan Menteri Desa, PDTT No. 21 Tahun 2020. Penulisan ini terkait kaidah penyusuan pelaporan anggaran desa. Penulisan ini dilandaskan pada penelitian yangimendeskripsikan suatuigejala atau peristiwaiyang terjadi pada saat ini yang menguraikan konsep perilaku pejabat terkait yang ada di Bali. Landasan dari transaksiientitasidesa cenderung lebih rendah dibandingkan dengan pemerintahidaerah, tetapi meliputi semuaiakun yang telah tersedia di pemerintah daerah. Berdasarkan dari penelitianiini dapat ditarik kesimpulan terkait kaidah akuntansiiyang telah di implementasikan olehipemerintahiDesa Sarimekar sudah selaras dengan kebijakan pemerintahan yang telah ada. Dengan adanya siskeudes (sistem Informasi Keuangan Desa) maka akan membuktikan bahwa pemerintah Desa Sarimekar telah mengikuti dengan baik terkait penyajian dan persiapan Laporan Realisasi APBD yang tertuang dalam Peraturan Menteri Desa PDDT No. 21 Tahun 2020 serta alokasi belanja desa telah sesuai dengan Peraturan Pemerintah No. 43 Tahun 2014.KataiKunci : AkuntansiiPublik, PerlakuaniAkuntansi
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