9 research outputs found
Implementasi akuntansi keuangan daerah pada pelaksanaan otonomi daerah
No full textPerubahan mendasar sistem pemerintahan dari sentralistik menjadi desentralisasi di mana daerah diberikan kewenangan yang lebih luas untuk mengatur, menggali potensinya masing-masing serta memanfaatkannya secara bertanggung jawab. Konsekuensi logis dari perubahan tersebut mengharuskan pula adanya perubahan sistem pengelolaan keuangan daerah yang lebih transparan dan accountable sesuai tuntutan reformasi menuju terwujudnya good governance. Pengelolaan keuangan dengan sistem baru diharapkan antara lain dengan menggunakan sistem double entry dan dasar akrual modifikasi menggantikan sistem lama cash basis dan single entry
Pengembangan Disain Laporan Keuangan Dan Laporan Pajak Penghasilan Usaha Kecil Menengah (Ukm) Di Kota Malang: Laporan Tahunan Penelitian Hibah Bersaing
No full textPerubahan paradigma pajak yang menekankan pada Self Assesment System membuat para wajib pajak Usaha Kecil
Menengah (UKM) harus lebih aktif untuk menghitung, memperhitungkan, melaporkan dan membayar sendiri pajak
terhutangnya. Paradigma ini menuntut WP UKM harus mampu
membuat laporan keuangannya sendiri dan mengikuti peraturan perpajakan yang berlaku saat ini. Tuntutan dari paradigma ini sangat berat bagi wajib pajak yang tidak mengikuti setiap saat perubahan peraturan perundang undangan pajak. Tujuan penelitian ini adalah mengembangkan rekayasa sistem akuntansi yang berbasis pada akuntansi perpajakkan bagi UKM. Metode Pengembangan sistem akuntansi dan prosedurnya berbasis akuntansi perpajakan ini diharapkan mampu membantu wajib pajak usaha Mikro, Kecil, Menengah (UKM) di kota Malang mempermudah dan mempercepat membuat pelaporan keuangan dan pelaporan pajak penghasilan tanpa perlu takut salah dalam menimplementasikan Undang-Undang pajak penghasilan terbaru. Penelitian ini adalah jenis penelitian eksplorasi untuk penyusunan desain manual sistem akuntansi perpajakan dan pembuatan software akuntansi perpajakan yang nantinya mampu diimplementasikan oleh Wajib Pajak UMK dalam pembuatan Laporan Keuangan Pajak Bulanan / Tahunan. Penelitian ini terdiri dari dua (2) tahap penelitian. Pada tahap
pertama (I) dilakukan untuk menyusun desain akuntansi perpajakan bagi UMK dan buku manual akuntansi perpajakan bagi UKM. Sedangkan pada tahap kedua, tahun kedua adalah
membuat software pendukung akuntansi perpajakan dan pelatihan untuk implementasi hasil penelitian yang telah dilakukan. Luaran penelitian yang akan dicapai dalam penelitian ini adalah merumuskan model system akuntansi perpajakan bagi UMK dan buku akuntansi perpajakan bagi UMK serta soft program bagi kemudahan implementasinya
The Role of Competency Mediation and Influence of Communication and Work Environment on the Performance of Cooperative Management
No full textThis study aims to investigate the influence of communication and work environment on the performance of cooperative management, with competence as an intervening variable, in Malang City. The research’s focus is multi-business cooperatives that have cooperative ddentification number certificates from the Indonesian Ministry of Cooperatives and SMEs. The sample in this study were all cooperative management who had attended cooperative training, and were collected using conditional simple random sampling with a total of 173 respondents. Structural Equation Modeling (SEM) analysis tool from the AMOS statistical software package was used for analysis. The results of the study show that the way cooperative leaders communicate with members plays a role in improving the performance of leaders. Cooperative management is shown to be effective when there is mutual trust between management employees, indicating that a non-physical work environment directly influences the performance of cooperative management. Increasing the competency of individual cooperative leaders also plays an essential role in improving performance. These findings indicate that the effectiveness of communication and the non-physical work environment will enhance the performance of management the competence of cooperative administrators is increased.
Keywords: competence, communication, non-physical work environment, cooperative managemen
Analisis Efektivitas Pengelolaan Dana Bantuan Operasional Sekolah (BOS)
No full textThis study aims to describe, analyze the accountability, transparency and effectiveness of management and transparency of the effectiveness of the management of school operational Assistance Fund (BOS) in Vocational/High School in Mojokerto. The principle of transparency and accountability is a measure that can’t be ignored from the weak strength of participation, which in this case includes, teachers, parents and school authorities. Accountability in the management of BOS funds refers to the right of parents, who are representatives of the community, to take part in being responsible for the implementation of the BOS fund assistance program. The researcher used a mixed research method, which is a method that unites quantitative and qualitative methods. The population in this study is the Principal, School Committee, and fund managers, who are the authorities in the fund manager BOS SMA/SMK in Mojokerto. While in technical analysis, this study uses multiple linear regression analysis. The research results show that accountability and transparency affect the effectiveness of BOS fund managemen
Effect of Elements of Regional Financial Management Towards SKPD Regency/city Performance and Its Implication on Public Service
No full textThis study aims to describe the elements of local financial management that include: the effectiveness of financial planning, the effectiveness of budget execution control, transparency and accountability of financial reporting, the effectiveness of internal and external party supervision, and the performance, as well as the public service; analyze the influence of effectiveness of financial planning, effectiveness of budget execution control, transparency and accountability of financial reporting, and effectiveness of internal and external party supervision on performance; analyze the influence of effectiveness of financial planning, effectiveness of budget execution control, transparency and accountability of financial reporting, and effectiveness of internal and external party supervision on public services; analyze the effect of the performance on public services; and analyze the influence of effectiveness of financial planning, effectiveness of budget execution control, transparency and accountability of financial reporting, and the effectiveness of internal and external party supervision on public service through performance. The analysis technique used is descriptive analysis and structural equation modeling analysis. The effectiveness of financial planning, the effectiveness of budget execution control, transparency and accountability of financial reporting, and the effectiveness of internal and external party supervision have an effect on the performance. The effectiveness of financial planning, the effectiveness of budget execution control, transparency and accountability of financial reporting, and the effectiveness of internal and external oversight of supervisors on public services. The performance of the Local Government Work Unit influences public services. The effectiveness of financial planning, the effectiveness of budget execution control, transparency and accountability of financial reporting, and the effectiveness of internal and external party supervision affect public services through the performance
Pengelolaan keuangan daerah dan good governance terhadap kinerja satuan kerja Perangkat Daerah
No full textThis study aims to describe regional financial management which includes: planning and budgeting, implementation and administration and accountability of regional finances;
and transparency which includes transparency and accessibility; as well as the accountability of regional financial reporting, the effectiveness of internal and external party supervision, and the performance of Regional Work Units; analyze the effect of the effectiveness of financial planning, the effectiveness of budget execution control, transparency and accountability of financial reporting on the performance of Local Government Work Units. This type of research is explanative. The number of samples in this study were 32 respondents. The data collection technique used a questionnaire. The analysis technique uses descriptive analysis and multiple linear regression analysis. Regional financial management which includes; the effectiveness of financial planning, the budget formulation process, the
characteristics of the clarity of budget targets and control have an effect on the performance of regional work units. Meanwhile, transparency and accessibility of regional financial reporting and accountability of regional financial reporting have no effect on the performance of regional work units
The Role of Servant Leadership, Job Satisfaction, and Performance of Regional Hospital Employees
No full textA social organization focusing on service will continue interacting with its human members. Hospitals, as organizations specializing in health services, are faced with continuous demands to improve the quality of their services. Based on the statement above, this research aims to describe servant Leadership, job satisfaction, and employee performance. The research sample was civil servants in the Regional General Hospital who represented the respondents. To obtain a minimum sample size from the existing population, the Slovin formula was used, and the number taken was 139. The findings of this research can be a guide for researchers who are interested in similar or related fields. Data analysis techniques using descriptive analysis aim to explain each characteristic or description of the observed variables: servant Leadership, job satisfaction, and employee performance. The analysis technique applied is descriptive statistics, using frequency distribution table analysis. This approach helps provide a detailed description of each variable and its indicators. Servant Leadership in this research was determined successively by persuasive mapping, organizational stewardship, altruistic calling, wisdom, and emotional healing. Persuasive mapping is reflected in Leadership's ability to solve every problem. Job satisfaction is determined by supervision, coworkers, the job, promotion, and salary. Supervision is reflected in superiors often providing both technical and behavioral support. Organizational commitment. It is determined respectively by affective, normative, and sustainable commitment. Theoretically, the results of this research are expected to enrich human resource management literature, particularly human behavior regarding servant Leadership and job satisfaction
The Role of E-Satisfaction in Mediating Relationship Marketing (RM) on Banking E-Customer Loyalty
No full textThe research objective is to analyze the relationship between relationship marketing (RM) and e-customer loyalty, which is mediated by e-customer satisfaction in the banking industry in Banjarmasin. The increasingly rapid challenges of the banking world require organizations to improve their efforts to provide world-class services in order to attract and retain loyal customers. RM is the key answer to retaining loyal customers. The research was conducted in Banjarmasin with a population of 200 conventional government bank customers using a simple random sampling technique. Data were obtained from interviews with customers using a questionnaire distributed via Google Forms, and data analysis techniques using SEM AMOS 24. The research results prove that RM which consists of trust, commitment, communication, and conflict handling has a positive and significant effect on e-customer loyalty through e-customer satisfaction. This means that to further increase customer satisfaction for them to be loyal, the repair company must be able to maintain good relationships by providing a good level of trust, commitment, communication, and resolve conflicts that occur.
Keywords: banking industry, commitment, communication, conflict handling, relationship marketing (RM), trus
Makna Iklan Berkaitan dengan Etika Pariwara Indonesia (Analisis Semiotika Iklan XL dan Iklan As)
No full textBanyak operator selular yang memasarkan produknya di Indonesia hingga menimbulkan persaingan yang tidak sehat. Operator selular membuat iklan yang sedemikian rupa sehingga menarik perhatian konsumen walau ternyata banyak makna dari iklan-iklan tersebut yang melanggar Etika Pariwara Indonesia (EPI). Iklan XL (versi “sulap” dan versi “korban ketagihan SMS”) serta iklan As (versi “kumpul-kumpul” dan versi “dongeng”) adalah iklan-iklan yang diteliti oleh penulis. Dari permasalahan yang telah dijelaskan, timbul pernyataan, bagaimana makna yang terdapat dalam empat versi iklan tersebut berdasarkan analisis semiotika, dikaitkan dengan EPI. Jenis penelitian yang digunakan adalah kualitatif dengan jenis penelitian eksplanatoris, dan menggunakan metode semiotika. Hasil penelitian menunjukkan bahwa beberapa diantara iklan-iklan tersebut, menunjukkan narasi dan ilustrasi yang mengandung makna tersirat yang menunjukkan kebaikan produknya dengan cara merendahkan produk pesaing. Dalam salah satu iklan,warna digunakan untuk mengkonotasikan sebuah produk. Angle yang digunakan pada iklan-iklan tersebut sesuai dengan apa yang akan diperlihatkan. Misalnya, jika pada scene hanya akan memperlihatkan ekspresi wajah talent, maka digunakan jenis pengambilan gambar close up. Angle juga memperkuat makna tersirat yang ada dalam iklan. Dari makna semiotika yang telah diteliti, penulis mengaitkannya dengan Etika Pariwara Indonesia (EPI), dan memperoleh hasil bahwa kartu XL lebih banyak melanggar dibanding kartu As. Kartu XL dalam kedua versi iklannya melanggar peraturan mengenai perbandingan harga, merendahkan produk pesaing, menimbulkan rasa takut dan menyebabkan takhayul, serta pemakaian kata ”gratis”. Kartu As dalam kedua versi iklannya melanggar pasal mengenai merendahkan produk pesaing, penggunaan bahasa, dan pemakaian kata ”gratis‟.Many service providers who market their products in Indonesia is causing unfair competition. The service provider makes the ads so that consumers' attention even though there are many meanings of the ads that violate the Etika Pariwara Indonesia (EPI). Ad XL (version of "sulap" and the version of the "korban ketagihan SMS") and ad As (a version of "kumpul-kumpul" and the version of the “dongeng”) are the ads that are researched by the author. Issues that have been described, there is the question, how the meaning contained in the four versions of the ad is based on semiotic analysis, is associated with EPI. This type of study is a qualitative, the types of explanatory research, and using the semiotics methods. The results showed that some of these advertising, show narratives and illustrations that contain implied meanings that show good product by lowering
competitors' products. In one ad, the colors used for the connotation of a product. Angle used in the ads according to what is shown. For example, if the scene will only talent show facial expressions, use the kind of close up shots. Angle also reinforce the meaning implied in the advertisement. Semiotics of meaning that have been studied, the authors associate with the Etika Pariwara Indonesia (EPI), and obtain results that XL cards more violating than aces. XL card in the second version of the advertisement violates regulations concerning price comparisons, demeaning product competition, creates fear and cause superstition, and the use of the word "free". Aces in the second version of the ad violated article about degrading a competing product, the use of language, and use of the word “free”
