1,720,994 research outputs found
Performance Analysis of Saving and Credit Cooperatives "Case Study: KSP / KSU in Gowa Regency"
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The purpose of this study was to determine the performance of savings and loan cooperatives in Gowa Regency and the magnitude of the influence of the quality factors of productive assets, capital, profitability, and liquidity both partially and simultaneously on the performance of KSP/USP in Gowa Regency. This research uses quantitative research because the data used in this study are quantitative data. Research data which is secondary data concerning the quality of productive assets, capital, profitability and liquidity from 41 KSP/USP financial statements in Gowa Regency that have carried out consecutive RATs during 2008 through documentation data collection techniques. The data is analyzed using multiple linear regression and financial ratios. The results of the KSP/USP financial ratio analysis in Gowa Regency were quite healthy. While the results of multiple linear analysis of the factors of quality of productive assets, capital, profitability, and liquidity by simultaneous or partial test have a significant effect on cooperative performance. The effect of the four factors analyzed is very strong, which is in the range of coefficient values of 0.80 - 1.00, and the magnitude of the influence of these four factors on the performance of KSP / KSU in Gowa Regency is 99.80 percent
KEBIJAKAN PEMERINTAH TERHADAP PENANGGULANGANKEMISKINAN DALAM PROGRAM PENGEMBANGAN KECAMATAN (PPK) DI SULAWESI SELATAN
Full text linkThis study aims to determine the extent of District Development Program (DDP) contribution in reducing poverty in South Sulawesi and the supporting and inhibiting factors for DDP in reducing poverty in Jeneponto Regency. To prove this research, the analytical tools used are the tabulation method on the respondent's statement, and the criteria range as a category measure to identify the extent to which the respondent's view of an object. The results showed that: 1) The implementation of DDP activities received good responses from various circles of society, especially in villages / sub-districts as indicated by the results of data analysis where DDP activities had an influence on poverty alleviation. 2) The implementation of DDP activities not only seeks to alleviate poverty but also seeks to carry out training activities in efforts to develop village community businesses. It is proven from the results of data analysis showing good responses where there is an influence on community business development. 3) As for the constraints in the field is the limited time, funds and field extension personnel so that implementation in the field is still not optimalPenelitian ini bertujuan untuk mengetahui sejauh mana kontribusi PPK dalam menanggulangi kemiskinan di Sulawesi Selatan serta faktor pendukung dan penghambat PPK dalam menanggulangi kemiskinan di Kabupaten Jeneponto. Untuk pembuktian penelitian ini, peralatan analisis yang digunakan adalah Metode Tabulasi atas pernyataan responden, serta menggunakan peralatan Rentang Kriteria sebagai ukuran ketegori untuk mengindentifikasi sampai sejauh mana pandangan responden terhadap suatu obyek. Hasil penelitian menunjukkan bahwa: 1) Pelaksanaan kegiatan PPK mendapatan tanggapan yang baik dari berbagai kalangan masyarakat khususnya di desa/kelurahaan yang ditunjukkan dengan hasil analisis data di mana kegiatan PPK mempunyai pengaruh terhadap penuntasan kemiskinan. 2) Pelaksanaan kegiatan PPK tidak hanya berupaya menuntaskan kemiskinan tetapi berupaya melakukan kegiatan pelatihan dalam upaya pengembangan usaha masyarakat desa. Terbukti dari hasil analisis data menujukkan tanggapan yang baik dimana adanya pengaruh terhadap pengembangan usaha masyarakat. 3) Adapun yang menjadi kendala di lapangan adalah terbatasnya waktu, dana dan tenaga penyuluh lapangan sehingga pelaksanaan di lapangan dirasakan masih kurang optima
Kemandirian dan Motivasi Belajar Siswa Terhadap Prestasi Belajar Program Keahlian Akuntansi Di SMK Negeri 1 Sidenreng Rappang
Full text linkAbstract. This study aims to determine the effect of independence and learning motivation on student achievement in accounting expertise program at SMK Negeri 1 Sidrap. The population in this study were 66th grade students of the Accounting Skills Program, amounting to 66 students. Data analysis used descriptive analysis, classic assumption test, instrument test and hypothesis test with non-parametric statistics. The results of this study indicate that learning independence and motivation influence student achievement with a significant level < 0.05. The coefficient of determination (R2) is 0.538 or 53.8 percent. This means that students who have high independence and motivation to learn in accounting subjects will be able to improve student learning achievement itself by 53.8 percent while the remaining 46.2 percent is influenced by other factors beyond observation in this study. The increase in student achievement is dominated by learning independence with a coefficient of determination of 0.471 or 47 percent
The Effectiveness Rate of Products Before and After the Use of E-Billing Method
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This study aims at finding out the use of e-billing method in increasing the effectiveness of the realization of tax payable as stated in the the Tax Service Office of Makassar Utara. The variables in this research are the independent variables of the receiver as the independent variables and billing as the dependent variables. The population of this research is the realization of tax payable occurring in the Tax Service Office of Makassar Utara. The sample in this research is the realization of the receipts of the year 2011 to the year 2016. The data collection techniques used
was documentation. The data analysis technique used is the
effectiveness. The result of the research show that: (1) the
effectiveness of Tax payable in Tax Service Pratama Office
Makassar Utara before the application of e-billing system in 2011 amounted to 97%, the year of 2012 was 88,29% and 68,93% in 2013. (2) the effectiveness of tax payable in the first year of ebilling implementation in 2014 which was 102%, 94% in 2015 and 97% in 2016. The average rate of tax payable effectiveness before the use of e-billing was 88.74% and the tax payable effectiveness rate after the application of e-billing was 97,6%. This shows that the use of e-billing system has been able to improve the effectiveness of tax revenue in Tax Service Pratama Office Makassar Utara. Hence, the hypotheses proposed in the study are accepted
Pelatihan penyusunan laporan keuangan bagi pengelola KPRI SMK Negeri 1 Pangkep
Full text linkAbstract.
Cooperations are an inseparable part of the struggle
to build an economic system as a joint venture based on the principle of family. In carrying out its activities, cooperations play an important role in the realization of the economic system. This aims to ensure equal distribution of development outcomes, both for people who are members of cooperations and for community members in general. The cooperation business sector reflects the types of services offered by cooperation to its customers. However, the reality in the field
shows that so far the managers and employees of the
Cooperation in SMKN 1 Pangkep are still conducting simple
records and have not reflected the actual accounting records. Because they do not understand the recording process (the cycle), but only know the final results of the business transaction. Hence, there are still many cooperations that have not held Annual Member Meetings (RAT) as an accountability of the results of their activities to members. So basically, they cannot provide a clear picture to its members that whether it is
really based on the interests of members or not
ANALISIS PEMBERIAN REWARD DAN PUNISHMENT PESERTA DIDIK DALAM PENINGKATAN MUTU PENDIDIKAN
Full text linkThis study aims to determine: 1) the effect of giving rewards and punishment partially and simultaneously on improving the quality of education and 2) the variables that have a dominant influence on improving the quality of education. The variables in this study are reward as the first independent variable (X1), punishment as the second independent variable (X2) and quality of education as the dependent variable (Y). The population in this study were all students at SMK Negeri 1 Makassar, totaling 1400 students consisting of 415 male students and 985 female students with a total of 40 groups. The sampling technique used purposive sampling technique, the sample was based on interests and limitations so that it takes 5% of the entire population, namely 70 students. The data collection technique used was a questionnaire and relevant school document data. Data analysis techniques used qualitative descriptive analysis with percentages, instrument tests, classical assumption tests and hypothesis testing. Instrument test consists of validity test and reliability test. The classic assumption test consists of a normality test, multicollinearity test, autocorrelation test and heteroscedasticity test. The hypothesis test consists of multiple linear regression, simultaneous test (F test), multiple determination coefficient (R2), partial test (t test) and partial determination coefficient ( r2). The results of this study indicate that giving rewards partially has a significant effect on improving the quality of education with a significant level <0.05 and punishment partially has a significant effect on the quality of education with a significant level <0.05. Giving reward and punishment simultaneously has a significant effect on the quality of education with a significant level of <0.05, and the coefficient of determination (R2) is 0.547 (54.7%) which means that the effect of reward and punishment on the quality of education is 54. 7% while the remaining 45.3 is influenced by factors that have not been studied.Penelitian ini bertujuan untuk mengetahui: 1) pengaruh pemberian reward dan punishment secara parsial dan secara simultan terhadap peningkatan mutu pendidikan dan 2) variabel yang pengaruhnya dominan terhadap peningkatan mutu pendidikan. Variabel dalam penelitian ini adalah reward sebagai variabel bebas pertama (X1), punishment sebagai variabel bebas kedua (X2) dan mutu pendidikan sebagai variabel terikat (Y). Populasi dalam penelitian ini yaitu seluruh peserta didik di SMK Negeri 1 Makassar yang berjumlah 1400 peserta didik yang terdiri atas 415 peserta didik laki-laki dan 985 peserta didik perempuan dengan jumlah rombel sebanyak 40. Teknik pengambilan sampel menggunakan teknik purposive sampling, sampel berdasar kepentingan dan keterbatasan sehingga mengambil 5% dari keseluruhan populasi yaitu 70 peserta didik. Teknik pengumpulan data yang digunakan dengan menggunakan kuesioner dan data dokumen sekolah yang relevan. Teknik analisis data menggunakan analisis deskriptif kuliatatif dengan persentase, uji instrumen, uji asumsi klasik dan uji hipotesis. Uji instrumen terdiri dari uji validitas dan uji reliabilitas. Uji asumsi klasik terdiri dari uji normalitas, uji multikolinieritas, uji autokorelasi dan uji heteroskadastisitas.Uji hipotesis terdiri dari regresi linear berganda, uji simultan (uji F), koefisien determinasi ganda (R2), uji parsial (uji t) dan koefisien determinasi parsial (r2). Hasil penelitian ini menunjukkan bahwa pemberian reward secara parsial berpengaruh signifikan terhadap terhadapa peningkatan mutu pendidikan dengan tingkat signifikan <0,05 dan punishment secara parsial berpengaruh signifikan terhadap mutu pendidikan dengan tingkat signifikan <0,05. Pemberian reward dan punishment secara simultan berpengaruh signifikan terhadap mutu pendidikan dengan tingkat signifikan <0,05, dan koefisien determinasi (R^2) yaitu sebesar 0,547 (54,7%) yang berarti bahwa pengaruh reward dan punishment terhadap mutu pendidikan adalah sebesar 54,7% sedangkan sisanya 45,3 dipengaruhi oleh faktor yang belum diteliti
Pelatihan komputer akuntansi bagi guru-guru SMK
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The Community Partnership Program (PKM) program is Barru State Vocational School Teachers. The problem is: (1) the lack of knowledge about the field of accounting science that requires technology, (2) lack of skills to make an application-based accounting cycle (computer accounting) and, (3) the teachers in Barru Vocational High Schools in their activation are still complex and have not been revised into the actual accounting records. The external target is the process of recording and inputting accounting data (accounting cycles) based on the application's financial statements. The method used is: lectures, demonstrations, discussions, questions and answers, and counterpart partners. The agreed results are (1) partners who have knowledge in the field of accounting knowledge that supports technology, (2) partners who have the skills to create application-based accounting cycles and, (3) partners who have the ability to increase knowledge, create, create, financial, efficient and effectiv
FAKTOR–FAKTOR YANG MEMPENGARUHI KESULITAN BELAJAR PESERTA DIDIK PADA MATA PELAJARAN AKUNTANSI PERUSAHAAN JASA DI SMK NEGERI I BUNGORO KABUPATEN PANGKEP
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This study aims to determine the factors that affect student learning difficulties on the subject of accounting services company. The variable of this study is the learning difficulties experienced by students of SMK Negeri 1 Bungoro Pangkep. The type of research used is qualitative research using qualitative descriptive analysis tools and multiple regression analysis. Based on the results of pre-research at SMK Negeri 1 Bungoro concluded that there are several factors that affect students' learning difficulties on accounting services company subjects, based on the minimum completeness criteria (KKM) determined by the school that is 75. The results show that quantitatively, concluded that teachers, learning media tools, facilities and infrastructure, curriculum, time, teaching materials, family, and social environment factors affect learning difficulties in SMK Negeri 1 Bungoro. While the results of regression analysis and hypothesis testing can be concluded that teachers, learning media tools, facilities and infrastructure, curriculum, time, teaching materials, family and social environment are factors that affect learning difficulties learners. All the factors analyzed had positive and significant correlations
The Efficiency and Effectiveness of capital expenditure in the Province of South Sulawesi
Full text linkThis study aims to describe the efficiency and effectiveness of capital expenditure in the Province of South Sulawesi. To study this problem, ex post facto research is used. The data type uses secondary data for 2009-2013 time brackets. Data collection techniques using study documentation. Based on the results of the study found that the amount of indirect expenditure still dominates the regional expenditure allocation. While indirect spending is consumptive, while direct expenditure tends to be both short-term and long-term investment. Based on the results of the analysis during 2009-2013 which uses the consumption approach rather than the production approach. But this approach produces growth, but it is short-term and volatile. Overall, based on the profile of expenditure allocation, it can be said that the implementation has not been carried out efficiently and effectively. In the future, it is expected that the Regional Government of South Sulawesi Province can increase the allocation of direct expenditure so that there is a balance with indirect spending, so that conditions in the long run are very beneficial because it increases the overall welfare of the community quickly and sustainably
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