1,720,973 research outputs found
Pengaruh Kompetensi Pegawai, Komitmen Organisasi, dan Ketidakpastian Lingkungan Terhadap Kualitas Anggaran dan Motivasi Sebagai Variabel Intervening (Studi Empiris SKPD Pemko Medan)
No full textThe Objective of this research is to examines the influence employee competency, organizational commitment and environment uncertainty with motivation as intervening variable at Unit Managerial District in Medan. Independent Variable of this reserach is employee competency, organizational commitment and environment uncertainty while dependen variable of this research is Quality of Budget and Intervening variable of this reserach is motivation. Kind of this reserach is quantitative reserach. The data used in this study were primary data obtained through quetionnaires directly distributed to the employee. The hypothesis was tested and analyzed at level of significance 5%. The population of this study was all of 35 Unit Managerial District in Medan. The method selected sampling used census method be based on position is as Pejabat Penatausaha Keuangan (PPK) dan Pejabat Pelaksana Teknis Keuangan (PPTK) until total sample as many as 70 employee. The tested hypotesis used t test, F test and path analysis. The result of this reserach showed that partially employee competency, organizational commitment , and environment uercentainty had significant influence on quality of budget. Simultaneouly, employee competencey, organizational commitment and environment uncertainty had significant influence on the quality of budget. Employee Competency did not have influence on quality of budget through motivation that motivation was not an intervening variable in this research. Organizational Commitment and environment uncertainty had influence on the quality of budget through motivation that motivation was an intervening variable in this reserach.Tujuan penelitian ini untuk menguji pengaruh kompetensi pegawai, komitmen
organisasi, dan ketidakpastian lingkungan terhadap kualitas anggaran dengan
motivasi sebagai variabel intervening di SKPD Pemerintahan Kota Medan. Variabel
independen pada penelitian ini adalah kompetensi pegawai, komitmen organisasi, dan
ketidakpastian lingkungan sedangkan variabel dependen adalah kualitas anggaran dan
motivasi sebagai variabel intervening. Jenis penelitian ini adalah penelitian
kuantitatif. Data dalam penelitian ini merupakan data primer, dan metode
pengumpulan data menggunakan kuesioner yang penyebarannya dilakukan secara
langsung kepada pegawai. Pengujian hipotesis diuji dengan menggunakan derajat
signifikan 5%. Populasi terdiri dari 35 (tiga puluh lima) SKPD. Metode pengambilan
sampel menggunakan metode sensus berdasarkan jabatan yaitu sebagai Pejabat
Penatausaha keuangan (PPK) dan Pejabat Pelaksana Teknis Keuangan (PPTK)
sehingga jumlah sampel sebanyak 70 pegawai. Pengujian penelitian dilakukan dengan
uji t, uji F dan analisis jalur. Hasil penelitian ini secara parsial membuktikan bahwa
kompetensi pegawai, komitmen organisasi, dan ketidakpastian lingkungan
berpengaruh signifikan terhadap kualitas anggaran. Secara simultan kompetensi
pegawai, komitmen organisasi, dan ketidakpastian lingkungan berpengaruh signifikan
terhadap kualitas anggaran. Kompetensi pegawai tidak berpengaruh terhadap kualitas
anggaran melalui motivasi, sehingga motivasi bukan merupakan variabel intervening
dalam penelitian ini. Komitmen organisasi dan ketidakpastian lingkungan
berpengaruh terhadap kualitas anggaran melalui motivasi, sehingga motivasi
merupakan variabel intervening dalam penelitian iniTesis Magiste
ANALISIS PENGENDALIAN PIUTANG TERHADAP RISIKO PIUTANG TAK TERTAGIH PADA PT EXPRAVET NASUBA MEDAN
Get PDFThis research aims to find out and analyze how receivables control is implemented on the risk of bad debts at PT Expravet Nasuba Medan. The research method uses a qualitative approach with descriptive research methods. The data used is primary data, namely data obtained directly from the leadership and employees related to the problems studied at PT. Expravet Nasuba Medan. The data analysis technique used is descriptive analysis technique. The results of this research conclude that the control of receivables on the risk of bad debts at PT Expravet Nasuba Medan has not been carried out effectively, this can be seen from the data on bad debts based on the age of the receivables which shows that each year the bad debts experience a fairly high increase.Keyword: Receivables Control; Receivables Risk
Analysis Of Factors Determining Factors Of Financial Performance In Tourism Industry Companies In Indonesia
Get PDFSince the Covid-19 pandemic, tourism industry companies have experienced losses to bankruptcy. However, in 2022, after the reopening of entertainment and tourism locations, the financial performance of the tourism industry has begun to improve until now. But not all tourism industry companies feel the same way, in fact they are still experiencing losses until now. This can be seen from the value of the company's financial performance as proxied by ROA which is still below the average company health standard of 5.98%. Therefore, the purpose of this study is to analyze the determining factors that influence the financial performance of the tourism industry, namely lavarege, firm size or capital structure. The number of research populations is 30 companies, then reduced using purposive sampling to 24 companies with a 4-year research period (2020-2023). This study uses panel data linear regression analysis which is tested using Eviews 14 software. Then, the researcher also conducted a bankruptcy risk analysis on each company. The results of the study indicate that leverage and firm size are determining factors for financial performance, while capital structure is not a determining factor for financial performance in tourism sector companies listed on the IDX in 2020-2023. Then, the results of the determination coefficient show that the research variables used (leverage, firm size and capital structure) have an influence of only 32.3%. And based on the results of the bankruptcy risk analysis, 4 companies were found to be in the "Financial Distress" category, namely PT Citra Putra Realty Tbk, PT Dafam Property Indonesia Tbk, PT Hotel Fitra International Tbk and PT Pembangunan Graha Lestari Indah Tbk
PENGARUH PEMAHAMAN AKUNTANSI, PENGALAMAN KERJA SERTA PERAN INTERNAL AUDIT TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAHAN KOTA MEDAN
Get PDFRINGKASAN- Penelitian ini bertujuan untuk menguji pengaruh pemahaman akuntansi, pengalaman kerja serta peran internal audit terhadap kualitas Laporan Keuangan Pemerintah Daerah Kota Medan baik secara simultan maupun parsial. Penelitian ini akan dilaksanakan Maret-Desember 2019 di wilayah kerja Pemerintah Kota Medan. Jumlah responden pada penelitian ini sebanyak 70 responden, terdiri dari dari kepala bagian akuntansi/penatausahaan keuangan yang disebut Pejabat Penatausahaan Keuangan SKPD (PPK-SKPD), dan 2 orang staf bagian akuntansi/penatausahaan keuangan yang disebut Pembantu Pejabat Penatausahaan Keuangan SKPD (Pembantu PPK-SKPD). Metode penelitian ini menggunakan metode sensus dengan alat analisis yang digunakan adalah regresi linier berganda. Metode pengumpulan data yang digunakan dalam penelitian ini merupakan penelitian lapangan, dengan cara penyebaran kuisioner. Hasil penelitian ini adalah Pemahaman Akuntansi, Pengalaman Kerja dan peran Internal Audit berpengaruh secara simultan terhadap Kualitas Laporan Keuangan hal ini ditunjukkan dengan nilai F diperoleh sebesar 5,835 dengan tingkat signifikansi 0,001 (0,05). Pengalaman kerja berpengaruh terhadap kualitas laporan keuangan dengan nilai Sig (0,047) (0,05). Hasil R Square pengaruh pemahaman akuntansi, pemgalaman kerja dan peran internal audit terhadap kualitas laporan keuangan adalah sebesar 19,2% Sedangkan sisanya (100% - 19,2% = 80,8%) dijelaskan oleh variabel lain yang tidak ada dalam penelitian ini. Kata Kunci : pemahaman akuntansi, pengalaman kerja, peran internal audit, kualitas laporan keuanga
PENGARUH PENERAPAN TOTAL QUALITY MANAGEMENT (TQM) DAN KEUNGGULAN BERSAING TERHADAP KINERJA MANAJERIAL (Studi Kasus Pada Universitas Swasta Di Medan)
Get PDFRINGKASAN- Penelitian ini dilatarbelakangi adanya inkonsistensi dari penelitian-penelitian terdahulu mengenai total quality management dan keunggulan bersaing terhadap kinerja manajerial yang menimbulkan kesenjangan penelitian (research gap). Tujuan dari penelitian ini adalah untuk menguji secara empiris pengaruh total quality management dan keunggulan bersaing terhadap kinerja manajerial, studi empiris pada Universitas Swasta Di Medan. Jenis penelitian ini adalah penelitian assosiatif. Penelitian ini dilakukan pada Universitas Swasta Di Medan yang terakreditasi C, Populasi penelitian ini adalah membagikan kuesioner kepada manajerial pada Universitas. Data ini akan dianalisis dengan menggunakan metode analisis regresi linier berganda. Uji asumsi klasik yang digunakan adalah uji normalitas. Dan pegujian hipotesis dengan uji t. Penelitian ini membuktikan bahwa, Pertama, total quality management berpengaruh terhadap kinerja manajerial. Kedua, keunggulan bersaing berpengaruh terhadap kinerja manajerial dan ketiga, total quality management dan keunggulan bersaing secara bersama-sama berpengaruh terhadap kinerja manajerial.         Kata Kunci : Kinerja Manajerial, Total Quality Management, Keunggulan Bersaing
Business Failure Risk Analysis in Companies listed on the IDX 2019-2020
Get PDFIn Indonesia, the COVID-19 virus has rendered about 80% of typical tasks impossible. Community restrictions have an impact on corporate activity, which in turn has an impact on the economy. Two out of every three enterprises questioned in Indonesia had temporarily or permanently halted operations, according to the International Labor Organization (ILO). The purpose of this study is to examine the risk of business failure in businesses listed on the Indonesia Stock Exchange, as well as the factors that influence that risk. The descriptive analysis, classical assumption testing, and inference analysis employing multiple regression methods were used in this study. The risk of business failure as proxied by the Z Score, current ratio (CR), and company size among firms listed on the Indonesia Stock Exchange in 2019-2020 is the data used in this study. There were 411 firms in total in this study's sample. Secondary data in the form of firm financial report data and the publication of "IDX Annual Statistics" for 2019-2020 was used in this study. The current ratio and firm size have a strong positive effect on the likelihood of business failure, either partially or simultaneously, according to the findings of this study, with a 27.6% influence level. Maintaining liquidity and firm assets is a critical strategy for business continuity in challenging circumstances like today, even if it has a minor impact
Going Beyond Counting First Authors in Author Co-citation Analysis
Get PDFThe 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
Variations on the Author
Get PDF“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
Appropriate Similarity Measures for Author Cocitation Analysis
Get PDFWe provide a number of new insights into the methodological discussion about author cocitation analysis. We first argue that the use of the Pearson correlation for measuring the similarity between authors’ cocitation profiles is not very satisfactory. We then discuss what kind of similarity measures may be used as an alternative to the Pearson correlation. We consider three similarity measures in particular. One is the well-known cosine. The other two similarity measures have not been used before in the bibliometric literature. Finally, we show by means of an example that our findings have a high practical relevance.information science;Pearson correlation;cosine;similarity measure;author cocitation analysis
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