15 research outputs found
FLYPAPER EFFECT PADA PENDAPATAN ASLI DAERAH (PAD), DAN DANA ALOKASI UMUM (DAU) TERHADAP BELANJA PEMERINTAH DAERAH KABUPATEN NGANJUK PERIODE 2012-2016
No full textThis study aims to find out about Local Revenue (PAD) and General Allocation Fund (DAU) either partially or simultaneously to the Local Government Expenditures Nganjuk District 2009-2013 period and what happened Flypaper Effect.
This research is a quantitative research. In this study data from the Office of Revenue Management of Finance and Regional Assets Nganjuk District of Local Revenue (PAD), General Allocation Fund (DAU) and Regional Expenditure period 2012-2016. This data is secondary data that is realization data of Revenue and Expenditure Budget Year 2009-2013 specially on Original Revenue, General Allocation Fund and Expenditure Area. This data is then tested by classical principle test, while data analysis using descriptive statistical analysis and multiple linear regression.
The results of this study indicate: 1) Local Original Income (PAD) is not significant to the Regional Expenditure which is the result of. 2) General Allocation Fund has a positive and significant impact on Regional Expenditure. It is a result of. With a positive regression level obtained by 1.857. 3) Local Revenue and General Allocation Fund directly regarding Regional Expenditure on Nganjuk District Period 2012-2016. This is evidenced from the value of F hitung 70.353 with a significance of 0.014. Visible this significance is smaller than 0.05. 4) Flypaper Effect on Local Government Expenditure Nganjuk Regency Period 2012-2016. Which is the response of the Local Government of Nganjuk Regency to the General Allocation Fund is greater than the Local Original Income in financing all expenditures.
Keywords: Local Revenue, General Allocation Fund, Regional Expenditure, and Flypaper Effect
Pengaruh Kompensasi, Motivasi Dan Lingkungan Kerja Terhadap Kepuasan Kerja Karyawan Pada Wilwatikta Santosa Karanganyar
No full textThe purpose of this study was to determine the effect of compensation, motivation and work environment on employee job satisfaction at Wilwatikta Santosa Karanganyar either partially or simultaneously. This research is a quantitative case study. Secondary data is obtained from records or documents. The sample in this study was 39 respondents. The technique used is the census technique while the analysis technique used is multiple linear regression analysis, f test, t test, and coefficient of determination test. The results of this study indicate that partially compensation, motivation and work environment have a significant effect on job satisfaction. These three variables have a significant effect on job satisfaction simultaneously.Tujuan dari penelitian ini adalah untuk mengetahui pengaruh kompensasi, motivasi dan lingkungan kerja terhadap kepuasan kerja karyawan di Wilwatikta Santosa Karanganyar baik secara parsial maupun simultan. Penelitian ini merupakan studi kasus kuantitatif. Data sekunder diperoleh dari catatan atau dokumen. Sampel dalam penelitian ini adalah 39 responden. Teknik yang digunakan adalah teknik sensus sedangkan teknik analisis yang digunakan adalah analisis regresi linier berganda, uji f, uji t, dan uji koefisien determinasi. Hasil penelitian ini menunjukkan bahwa secara parsial kompensasi, motivasi dan lingkungan kerja berpengaruh signifikan terhadap kepuasan kerja. Ketiga variabel tersebut berpengaruh signifikan terhadap kepuasan kerja secara simultan
Analisis Pengambilan Keputusan Investasi untuk Meraih Profit Konsisten pada Pasar Uang Online (Studi Pada Lembaga Pendidikan dan Pelatihan Kerja Financial Education Nganjuk)
No full textThe continued development of information technology to encourage various parties to compete in fulfilling the needs of both physical and non-physical. Market as the fulfillment of human needs from the first until now always been growing rapidly, ranging from market goods, services market, the labor market to the capital market and money market. Exchange or money market is still very dominate the world market, as technological developments for today's financial markets can be done with the online system, plus the application of the concept of sharia / non usury / interest for the non-Muslim perpetrators of the majority in Indonesia.
Corresponding description of the background in front of which has been delivered, we can formulate the problem of this research, namely: How good decision making in investment to get a consistent profit on the internet online money market trading?
By using both Technical Analysis / mathematical analysis and supported by fundamentals, then investing in a money market alternative benefit / profit in addition to the public revenue. Besides, the application of the business need for mentors, to provide training online currency trading. Because they factor of trading psychology and money management is also a major thing for critical success trading these currencies online.
 
Pengantar akuntansi sektor jasa & dagang untuk UMKM
No full textUsaha Mikro, Kecil, dan Menengah (UMKM) mempunyai peran penting dalam pertumbuhan perekonomian, baik lokal maupun nasional. Mereka tidak hanya menggerakkan sistem ekonomi domestik, tetapi juga berkontribusi besar terhadap penciptaan lapangan kerja dan pemberdayaan masyarakat. Akan tetapi, tantangan dalam mengelola keuangan sering kali menjadi kendala utama yang menghambat pertumbuhan dan keberlanjutan usaha tersebut
Disruptive innovation disclosure practices: Do board characteristics, ownership structure, and investor matter?
No full textResearch aims: This study aims to analyze the effect of board characteristics, ownership structures, and investors on disruptive innovation disclosure in the annual reports of companies in Indonesia.Design/Methodology/Approach: This study used 237 cross-section data from 237 companies in the manufacturing sectors. The dependent variable in this study was obtained by analyzing the content of the company's annual report. The hypothesis in this study was then tested using multiple linear regression.Research findings: The regression test results revealed that foreign ownership affected the disclosure of disruptive innovation in manufacturing companies. Other variables, such as characteristics of the board of commissioners, members and investors, did not affect the disclosure of disruptive innovation in manufacturing companies.Theoretical contribution/Originality: Disclosure of disruptive innovation is rarely done, but this study looks at disclosure from the stakeholder theory perspective in manufacturing companies.Research limitation/Implication: This study was only limited to manufacturing companies. Meanwhile, other companies are expected to be studied in further research. In addition, more observation data can be added to strengthen the research results
Disruptive innovation disclosure practices: Do board characteristics, ownership structure, and investor matter?
No full textResearch aims: This study aims to analyze the effect of board characteristics, ownership structures, and investors on disruptive innovation disclosure in the annual reports of companies in Indonesia.
Design/Methodology/Approach: This study used 237 cross-section data from 237 companies in the manufacturing sectors. The dependent variable in this study was obtained by analyzing the content of the company's annual report. The hypothesis in this study was then tested using multiple linear regression.
Research findings: The regression test results revealed that foreign ownership affected the disclosure of disruptive innovation in manufacturing companies. Other variables, such as characteristics of the board of commissioners, members and investors, did not affect the disclosure of disruptive innovation in manufacturing companies.
Theoretical contribution/Originality: Disclosure of disruptive innovation is rarely done, but this study looks at disclosure from the stakeholder theory perspective in manufacturing companies.
Research limitation/Implication: This study was only limited to manufacturing companies. Meanwhile, other companies are expected to be studied in further research. In addition, more observation data can be added to strengthen the research results
PENGUNGKAPAN INOVASI DISRUPTIF INDUSTRI PERBANKAN INDONESIA
No full textVoluntary disclosure is corporate communication to the broader public than disclosures required by capital market regulations. The disclosure of information is beneficial as a consideration in making decisions. The Disruptive innovation disclosure is a voluntary disclosure that provides information about the state of extraordinary innovation in the company. Disruptive innovation is used to describe revolutionary innovations and not evolutionary innovations (Thomond and Lettice, 2002). Outstanding innovation to expand, develop new markets and provide new functions, affecting existing market relationships. This research is critical to know the company's adaptive capacity, going concern, sustainability, and value creation. This study examines whether financial capital, human capital, and organizational capital affect the disruptive innovation disclosure. This quantitative study uses data from banking financial services companies listed on the IDX from 2015 to 2019. There are 205 data observations observed—processing and data analysis using OLS regression. Additional analysis performed was the ANOVA difference test. The results showed that the level of disruptive innovation disclosure was 30.96%. The disclosure story is low and means that adaptive and innovative power is critical in the highly competitive banking industry. Financial capital, human capital and organizational capital have a significant positive effect on the disruptive innovation disclosure
Implementasi Akuntansi Lingkungan dalam Pelaksanaan CSR pada Pabrik Gula Lestari
No full textEnvironmental accounting is part of CSR that can not be separated. The responsibility of a company, is not carried out with the concept of phylantropi alone. But should also focus on good environmental conditions, making a positive impact for employees and the surrounding community. This study aims to analyze the implementation of environmental accounting in the implementation of CSR in the sugar mills Lestari. This type of research is categorized into research with qualitative descriptive method. The research object is the enterprise (SOE) industries under PTPN X, Sugar Factory Lestari. One based on primary data obtained directly from your internal PG. Lestari and secondary data obtained from interviews with the community.
The results of this study showed that the Sugar Factory Lestari has implemented CSR or better known as the Partnership (the Partnership Program and Community Development), but still there must be improvements in waste treatment process in order to get a better result again and be awarded PROPER higher again , Similarly, for the implementation of social responsibility embodied in various social activities, to be further enhanced. And foremost, there needs to be a change in the reporting of environmental costs should be reported separately but complement the period-end financial statements
Sustainable tourism from the perspective of tourists in Nganjuk Indonesia
No full textPurpose: This study aims to analyze tourists' perspectives regarding the sustainability of four tourism destinations, namely Sedudo Waterfall, Roro Kuning, TRAL, and Margo Tresno Cave in Nganjuk East Java, Indonesia. Moreover, this study attempts to reveal tourists' sustainability awareness based on the triplebottom-line concept and which dimensions are considered the most important for tourists.
Research Methodology: Data were obtained from a survey of visitors (16 years old and over) to the four tourist objects in Nganjuk. Furthermore, this study utilized Principal Component Analysis (PCA) and ANOVA tests to evaluate the differences between types of tourists and their views on sustainability.
Results: The number of types of tourists found in the Nganjuk tourist destination was change, amusement, rupture, interest, and dedication. The ANOVA test results show a different tourist perception of sustainability issues from the five types of tourists in Nganjuk.
Limitations: This study involved only young respondents who did not consider tourists beyond a young age. In addition, this study focused only on one regency in Indonesia.
Contributions: To create a tourism industry that can last and protect the environment, the vital role of tourists cannot be ignored. This research makes a theoretical contribution by expanding the theory to explain aspects that have never been studied before regarding tourists' understanding of the sustainability issue in the tourism sector.
Novelty: This study is one of the first to discuss tourists' perceptions of sustainability issues in the Indonesian context
The Effect Of Financial Performance And Environmental Performance On Company Value
No full textThe point of this inquire about is to look at how money related execution and natural execution in part or at the same time impact company esteem. This inquire about is an acquainted quantitative inquire about strategy. The populace in this think about could be a gather of mining companies enrolled on the IDX for the 2019-2022 period utilizing yearly information. The inquire about test utilized a purposive inspecting strategy to get 15 test companies, analyzed utilizing different direct relapse investigation. Halfway theory testing employments the t test and at the same time employments the F test. The comes about of this investigate are: 1) monetary execution comprising of Current Proportion and Return On Equity and Obligation to Value Proportion features a positive and noteworthy impact on Company Value. The settled resource proportion has no impact on company esteem, 2) Natural execution includes a noteworthy impact on company esteem, 3) Budgetary execution and natural execution have a noteworthy impact on company esteem. Keywords: current ratio, debt to equity ratio; fixed assets turnover; return on equity; environmental performance; and firm valu
