bluuebunny/crossref_metadata_2025 huggingface dataset:
ANALISIS KINERJA KEUANGAN BANK MILIK PEMERINTAH INDONESIA
Authors: Gianni Shelli Elsa , Saiful Saiful , Aprila Nila
Published: October 2022

Central government-owned bank is a bank owned by the government / state in which its activities of collecting funds mainly accept deposits in the form of demand deposits and deposits and in the effort to provide short-term credit and fund collection mainly as savings and then to deposit their funds in valuable paper. Whereas a regional government-owned bank is a bank that collects funds primarily accepting deposits in the form of medium-term and long-term deposits and or paper deposits. The aim of this research is to analyze and find out the differences in financial performance between banks owned by the central government and the banks owned by the regional government using financial ratios. The data used in this study are secondary data obtained from the financial statements of banks owned by the central government and banks owned by local governments. The research sample was chosen based on the purposive sampling method of all listed banking companies on the Indonesia Stock Exchange (IDX) and the Financial Services Authority website. Samples obtained were 28 companies with 112 observations. The results showed that there were significant differences between the financial performance of central government-owned banks and regional government-owned banks from Loan to Deposit Ratio (CAR), Capital Adequacy Ratio (CAR), Non Performing Loans (NPLs), Return On Assets (ROA) and Operational Fees on Operational Revenues (BOPO). Whereas in the ratio of Net Interest Margin (NIM) the financial performance of banks owned by the central government and banks owned by regional governments there was no significant difference.
PERAN APARATUR PENGAWAS INTERN PEMERINTAH DALAM REVIEW RENCANA KERJA ANGGARAN SEBAGAI QUALITY ASSURANCE KEBERHASILAN PENGANGGARAN KEUANGAN KABUPATEN BENGKULU UTARA
Authors: Ulfa Dian Amalia , Fachruzzaman Fachruzzaman , Abdullah Abdullah
Published: October 2022

The purpose of this research is to know the role apparatus government internal control in review document work planning in the North Bengkulu Regency. The sample of this study was taken by census method. Data analysis in this research use descriptive statistic method. The results showed that: (1) the review or financial and program in the North Bengkulu Regency as good level. The dimension of reviews is planning, implementation and reporting. (2) the internal control system as supporting activity on reviews of financial and program, has a good level. The dimensions of supporting activities are internal control, risk appraisal, control activity, information and communication and controlling. Suggestion for Local Government of North Bengkulu Regency is to improve the realization of the role of effective internal government oversight apparatus, improve the risk assessment not maximal, especially on risk assessment in the workplace. Improving and able to establish and review on performance indicators and measures, maintaining and improving communication and information by utilizing various existing communication means and improving monitoring that has not been maximally monitored by conducting continuous monitoring.
PENGARUH SIFAT MACHIAVELLIANE, PERSONAL COST, DAN KOMITMEN PROFESIONAL TERHADAP NIAT UNTUK MELAKUKAN WHISTLEBLOWING PADA PENGELOLA KEUANGAN DAN ANGGARAN KANWIL KEMENTERIAN HUKUM DAN HAM WILAYAH SUMATERA
Authors: Syafrudin Vina , Lismawati Lismawati , Aprila Nila
Published: October 2022

This study aims to determine the effect of Machiavellian, Personal Cost, and Professional Commitment to whistleblowing intention on financial and budget managers in Ministry of Law and Human Right Region of Sumatera. This study used a sample of 103 respondents. The results showed that the nature of Machiavellian affects the intention to do whistleblowing. For the Personal Cost variable the results of the study indicate that the Personal Cost also influences the intention to do whistleblowing and the Professional Commitment variable also influences the intention to do whistleblowing.
PENGARUH ARUS KAS OPERASI, SIKLUS OPERASI, EFEKTIFITAS DEWAN KOMISARIS, DAN EFEKTIFITAS KOMITE AUDIT TERHADAP PERSISTENSI LABA (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2018)
Authors: Mujiono Mujiono , Hatta Madani , Fachruzzaman Fachruzzaman , Baihaqi Baihaqi
Published: October 2022

Purpose : This study aims to give empirical evidence on the operating cash flow, operasting cycle,  effectiveness of the board of commissioners and effectiveness of audit committee on earnings persistance. The sample used in the study was manufacture companies listed on the Indonesia Stock Exchange in 2014-2018 with a total sample of 400 observations.Research methodology : This study was tested using multiple regression analysis with the SPSS version 24 program. The sample used in this study was a manufacturing company listed on the Indonesia Stock Exchange in 2014-2018. The sample in this study was selected using the purposive sampling method with a total sample of 400 observations.Result : The results of the study indicate that operating cash flow and the effectiveness of the board of commissioners have a positive effect on earnings persistence, but for operating cycle variables and audit committee effectiveness have no effect on earnings persistence.Limitations : The limitation of this research is that some of the sample companies' financial and annual reports cannot be accessed, so that in terms of the number of samples, the number of samples is reduced and the results of the research may be less than optimal.Contribution : The implication of this research is to provide theoretical information about agency theory in which there is an agency conflict that can cause a decrease in earnings persistence so that monitoring costs are needed to minimize agency conflict. For manufacturing companies and for further research, this research is expected to provide additional information and understanding of what can encourage an increase in earnings persistence.
Aspek Finansial dan Tax Avoidance dalam Perspektif Shareholders
Authors: Tiwan Sartika Yuliana , Vestari Mekani
Published: October 2022

This study aims to provide empirical evidence regarding the effect of profitability, leverage, and capital intensity on tax avoidance in mining sector companies listed on the Indonesia Stock Exchange. The research period used is 6 (six) years, from 2014 through 2019. The data used in this study are secondary data obtained from financial reports. The population in this study is mining sector companies listed on the Indonesia Stock Exchange for the period 2014 to 2019. The sample selection is determined by the purposive sampling method and the sample used is 130 data. The data analysis method used is multiple linear regression analysis. The results showed that profitability had a significant positive effect on tax avoidance, while leverage had a significant negative effect on tax avoidance, and capital intensity had no significant effect on tax avoidance. This indicates that companies with high pressure tend to avoid tax, while companies that do not experience high pressure conditions tend not to avoid tax.
ANALISIS PENGARUH AKUNTABILITAS DAN TRANSPARANSI PENGELOLAAN KEUANGAN DAERAH TERHADAP KINERJA PEMERINTAH DAERAH
Authors: Auditya Lucy , Husaini Husaini , Lismawati Lismawati
Published: October 2022

This study aims to prove the influence of accountability and transparency in the financial management of the performance of the local government area of the province of Bengkulu. This study used a questionnaire to collect the data, the sampling method used in this research is purposive sampling with sample criteria, namely Echelon III and Echelon IV, section Accounting or Section Bookkeeping on each Unit (SKPD) in the government of Bengkulu province. The results showed that the accountability of financial management and significant positive effect on the performance of the local government of Bengkulu province. This means that the higher accountability in financial management will be able to improve the performance of the local government of Bengkulu province. Similarly, the transparency of financial management, positive and significant effect on the performance of local government. In this case, the higher level of transparency in the financial management of local government performance will also be better. By increasing accountability and transparency in the financial management of all existing units expected to improve the performance of local governments in order to promote the establishment of good governance.
ANALISIS PERBANDINGAN KINERJA KEUANGAN PEMERINTAH DAERAH KABUPATEN/KOTA DI INDONESIA SEBELUM DAN SESUDAH KRISIS EKONOMI GLOBAL 2008
Authors: Ariani Dinie , Fadli Fadli , Lismawati Lismawati
Published: October 2022

This research aims is to determine whether there are differences between financial performance of local governments in Indonesia at the level of financial independence, financial effectiveness, financial efficiency, and financial activities before and after the global economic crisis 2008. To analyze the financial performance of local governments, the research conducts financial ratio analysis of APBD. The samples used in this research is local governments in the province of DKI Jakarta, East Kalimantan, Riau, East Java, North Sumatra, Riau Islands, South Sumatra, Central Java, South Kalimantan and Lampung, which are the top ten provinces which have the largest foreign trade value according to the Badan Perencanaan dan Pembangunan Nasional (Bappenas) in 2010 and is expected to hit the global economic crisis 2008, and that was published the data of APBD from 2003 to 2012. The analysis instrument used to determine differences between financial performance before and after the global economic crisis of 2008 was the Paired Sample T Test. The results of research show that there were no differences between the financial performance of the local governments in Indonesia at the level of financial independence and financial effectiveness before and after the global economic crisis 2008. In other hand, there are differences between the financial performance of the local governments in Indonesia at the level of financial efficiency and financial activity before and after the global economic crisis 2008.
ANALISIS PERBEDAAN TINGKAT PEMAHAMAN MAHASISWA AKUNTANSI TERHADAP MATA KULIAH AUDITING 1 (Studi Empiris pada Mahasiswa Program Studi Akuntansi S 1 Universitas Bengkulu, Universitas Muhammadiyah Bengkulu, dan Universitas Terbuka - UPBJJ Bengkulu)
Authors: Kresnawati Kresnawati , Fachruzzaman Fachruzzaman , Suranta Eddy
Published: October 2022

Auditing 1 is a subject which is given to students of accounting as one of the subjects of expertise. The purpose of this course that students understand about the audit and other assurance services in accordance with the conditions, the environment and business practices, laws and standards in Indonesia. The purpose of this study is to prove and analyze the understanding that there is a material difference between auditing 1 students of Accounting University of Bengkulu (UNIB) and students of Universitas Muhammadiyah Bengkulu Accounting (UMB), between students of UNIB and Student Accounting Accounting Study Program-UPBJJ Bengkulu Open University, as well as between students of UMB Accounting and Accounting students of UTUPBJJ Bengkulu. This study uses primary data, and analyzed using the Independent Sample T Test. Based on calculations in mind that the first hypothesis and the second and third hypotheses t value is greater than the table t and significant, so that Ha is accepted.
PENGARUH KONFLIK PARTISIPASI ANGGARAN TERHADAP KINERJA MANAJERIAL DENGAN KEPUASAN KERJA DAN KOMITMEN ORGANISASI SEBAGAI VARIABEL INTERVENING (STUDI EMPIRIS PADA PERUSAHAAN PERBANKAN DAN PEMBIAYAAN DI KOTA BENGKULU)
Authors: Sriwidharmanely Sriwidharmanely , Usman Darman , Devega Lidya
Published: October 2022

This study aims to analyze the effect of budgetary participation conflict on managerial performance using job satisfaction and organizational commitment as intervening variables. The samples in this study consisted of 126 top level managers, middle level managers and lower level managers who participated in preparing the budgets. The data use analyzed using SEM (structural Equation Model). The results showed that the budgetary participation conflict has not negative significant effect on managerial performance, budgetary participation conflict has negative significant effect on job satisfaction, job satisfaction has not negative significant effect on managerial performance, budgetary participation conflict has negative significant effect on organizational commitment, organizational commitment has not positive significant effect on managerial performance, budgetary participation conflict through job satisfaction has not negative significant effect on managerial performance, budgetary participation conflict through the organizational commitment has negative significant effect on managerial performance.
PELAPORAN KEUANGAN ATAS PENGELOLAAN RETRIBUSI PASAR KABUPATEN REJANG LEBONG TINJAUAN EFISIENSI DAN EFEKTIVITAS
Authors: Feriyani Dora , Fachruzzaman Fachruzzaman , Martiah NP Lisa
Published: October 2022

This study aims to determine the efficiency and effectiveness of market retribution and to know how the financial reporting procedures contained in the Revenue District Rejang Lebong. The data used is the realization data charges from Dispenda market from 2008 to 2012. The approach used for this study is the use calculation of the level of efficiency and effectiveness, and other supporting data, if it still raises the question of the researcher's approach using observation, interviews and in-depth interviews. The effectiveness and efficiency of market levies not stand alone, but relates and systemed with other factors, such as the quality factor of human resources, infrastructure, quality of bureaucracy that is not convoluted, the level of supervision and reporting is crucial to meet the target. Increased levels of these factors on the higher level of effectiveness and efficiency of market retribution will continue also in the level of development revenues conversely the lower the quality of these factors the lower the level of retribution income markets will continue also in lower revenue growth rate native to the area. In the calculation of the level of effectiveness for the past 5 years of research targets because doing surveillance on a regular basis by the Dispenda, infrastructure improvements every year, the human factor is responsible to his duty, and financial reporting charges paid market every day to Dispenda. Officers assigned to collect levies market is not so much the operational budget is not so big.
PENGARUH PARTISIPASI DALAM ANGGARAN DAN KEJELASAN SASARAN ANGGARAN SERTA PERAN MANAJERIAL PENGELOLAAN KEUANGAN DAERAH TERHADAP KINERJA PEMERINTAH DAERAH (Studi Empiris pada Pemerintah Provinsi Bengkulu)
Authors: Nur Emilia Rahmi , Abdillah Willy , Abdullah Abdullah
Published: October 2022

In order to achieve good governance, the government continues to make efforts to improve the administrative system as a whole and applying state budget goal clarity accordance with the purposes of the budget and to realize that a good managerial role. Thus, the influence of participation in budgeting and budget goal clarity and managerial leadership roles working unit is concerned in improving government performance. This research is quantitative research, which will examine the effect of budgetary participation and budget goal clarity and managerial roles of financial managers on the performance of the local government area of the province of Bengkulu. The population in this study were all SKPD in Bengkulu province consisting of 43 on education, in which questionnaire distributed in each of the 3 leaders representing every subdivision, in order to obtain 129 samples. Based on this research, it was found that, participation in the budget significantly affect the performance of the government with a significant value of less than 0.05, ie 0.000. Similarly, the budget goal clarity variables have a significant influence on the performance of the government with significant value of 0.007, while the role of managerial variables do not significantly affect the performance of the government, with a value significantly greater than 0.05, which is 0.624. Simultaneously, participation in the budget, the budget goal clarity and managerial roles have a significant influence on the performance of the government.
ANTESEDEN PENGUNGKAPAN LINGKUNGAN DAN PENGARUHNYA TERHADAP IMAGE PERUSAHAAN (Studi Empiris pada Perusahaan Manufaktur di Indonesia)
Authors: Aziza Nurna
Published: October 2022

This study aims to test models of the antecedents of environmental disclosure and effect environmental disclosure on corporate image, is to analyze the factors to be driving to the disclosure of environmental management and the consequences for the management of the company after the disclosure environment. Analysis of the factors to be driving to the disclosure of environmental management include: stakeholders force, environmental regulation (command-and-control regulation and voluntary normative regulation) and environment commitment. The research was based on the Theory of Legitimacy. The data was collected through questionnaires in accounting and department director in charge of the environment or the manufacturing company that went public in Indonesia Stock Exchange as many as 149 companies. Data of financial statements and annual report are also used to study the environmental disclosure and financial performance. The 447 questionnaires distributed, 141 which can be used in the analysis with a response rate of 31.54%. Data analysis using structural equation models with the help of the program AMOS version 20/IBM. Test results showed that stakeholders force does not have a positive in the environmental disclosure, environmental regulation (command-and-control regulation and voluntary normative regulation) does not have a positive effect on environmental disclosure and environmental commitment has a positive effect on environmental disclosure. Disclosure environment has a positive effect on corporate image.
FAKTOR-FAKTOR YANG MEMPENGARUHI UNDERPRICING SAHAM PADA PENAWARAN UMUM PERDANA DI BURSA EFEK INDONESIA TAHUN 2009 - 2013
Authors: Purnama Rita Lian
Published: October 2022

This study aimed to examine the effect of underwriter’s reputation, corporate profitability (ROA), financial leverage (DER), firm’s scale and firm’s age on the level of underpricing. This study uses 36 companies which run IPOs in Indonesia Stock Exchange in the period of 2009-2013 as its samples. Secondary datas were used and obtained from the Indonesian Stock Exchange by using multiple regression analysis testing to prove the research’s hypothesis. The results shows that the underwriter's reputation and firm’s age do not significantly affected the level of underpricing. Corporate profitability (ROA) affected the underpricing negatively, financial leverage (DER) affected on the level of underpricing positively and the scale of companies underpricing affected negatively on the level of underpricing.
PENGARUH KEPEMILIKAN MANAJERIAL DAN PROPORSI KOMISARIS INDEPENDEN TERHADAP KUALITAS LABA DENGAN KEPEMILIKAN PENGENDALI SEBAGAI VARIABEL MODERASI
Authors: Khair Ummul , Kamaluddin Kamaluddin , Suranta Eddy
Published: October 2022

Ownership structure is very important because it is closely related to the operational control of the company. From the point of view of the theory of accounting, earnings management is determined by the motivation of the company manager. Different motivations will result in a different amount of earning management, such as the manager who also shareholders of the company with a manager who is not a shareholder and board composition also plays an important role in control of what is done by the executive or the board of directors as well as monitoring the effectiveness of the board of commissioners are affected by some degree of ownership concentration, and the relationship between managerial ownership with earnings quality is interaction by ownership concentration. This study aimed to determine the effect of managerial ownership on earnings quality, the proportion of independent directors on the quality of earnings, the interaction between managerial stock ownership by the controlling stake of the quality of earnings and the interaction between the proportion of independent directors with a controlling stake of the quality of earnings. The research sample using companies listed in Indonesia Stock Exchangein 2009-2011. “The technique of purposive sampling method. “These result indicate that managerial ownership has a negative effect on the quality of earnings, proportion of independent directors has a positive effect on the quality of earnings, the interaction between managerial stock ownership with no controlling shareholding positive effect on earnings and the quality of interaction between the proportion of independent directors with a controlling shareholding positive effect on earnings quality .
FAIR VALUE ACCOUNTING DAN KEMAMPUAN LABA MEMPREDIKSI LABA DAN ARUS KAS MASA DEPAN MENGGUNAKAN PENDEKATAN BALANCE SHEET DAN INCOME STATEMENT
Authors: Sitohang Pardamean , Nikmah Nikmah
Published: October 2022

This study aims to determine whether the disclosure of the fair value of financial instruments used in the financial statements may improve the ability of earnings to predict future earnings and future cash flows after the application of PSAK 50 and 55 (revised 2006). Fair value measurements using two approaches, namely the balance sheet approach and an income statement approach. This study used a banking company listed on the BEI in the period 2010-2013. Using purposive sampling method, the balance sheet approach used a sample of 28 companies and approach to the income statement using a sample of 19 companies. Data analysis methods used in this study are Moderated Regression Analysis (MRA) and multiple regression analysis using SPSS 16. The results of this study showed that after the application of PSAK 50 and 55 (revised 2006) can improve the relevance of information on the fair value of financial instruments. This is supported by the results of studies showing that the fair value of financial instruments can improve the ability of earnings to predict future earnings and future cash flows using the balance sheet approach. However, this research has not been able to provide evidence that the components of other comprehensive income can provide an incremental effect on the ability of earnings to predict future earnings and future cash flows using an income statement approach.
PENGARUH KEMAMPUAN SUMBER DAYA MANUSIA DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP KUALITAS LAPORAN BARANG MILIK NEGARA
Authors: Saiful Saiful , Midiastuty Pratana Puspa , Kurniawan Kurniawan
Published: October 2022

The purpose of this research is to analyze the influence of human resources capacity and the utilization of information technology toward the quality of state property report. This research was conducted on units under the KPPN Bengkulu authority. The populations of this research were the operators of state property reports in the units under the KPPN Bengkulu authority whose have more than 2 years working experiences. The variables of this research are the human resources capacity and the utilization of information technology as the independent variables and the dependent variable is the quality of state property report (Y). The data are collected from the questionnaire filled by 121 operators of the state property report. The data analysis method of this research was multiple linear regressions. The results show that the human resources capacity and the utilization of information technology have the positive influence toward the quality of state property report. The implication of this research toward the units was the units under the KPPN Bengkulu authority have to manage the human resources and utilize the state property.
PENGARUH VERABEL MODERATING PENGGUNAAN TEKNOLOGI INFORMASI DAN SISTEM AKUNTANSI MANAJEMEN TERHADAP HUBUNGAN ANTARA INTENSITAS PERSAINGAN PASAR DAN KINERJA PERUSAHAAN
Authors: Coryanata Isma
Published: October 2022

The main objective of this study is to examine increasing in the market competition about the application of manufacturing technology, deregulation of economies and privatization of government owned enterprises makes decision makers to be management accounting system (SAM) information more important. This research reports the results of a study which offers an explaination for the relationship between intensity of market competition and business unit performance by incorporating into the model the use of managent accounting systems information by managers as moderating variable. To asses the relationship, data were colleced from 87 enterprises in service. The result of this research indicate that the intensity of market competition is a determinant of the use of the information MAS which, in turn, is a determinant plays a mediating role in the relationship between the intensity of market competition and business unit performance. An interpretation of the result is that those organizatations which use the information can effectively face competition in the market and thereby improve performance.
ANALISIS FLYPAPER EFFECT PADA BELANJA DAERAH KOTA DAN KABUPATEN DI INDONESIA
Authors: Fachruzzaman Fachruzzaman , Suranta Eddy , Martini Elvi
Published: October 2022

The aims of local autonomy is to achieve local independence funding, so that the areas can organize themselves without any central government interference. The direct implications for the implementation of the above is needed great for adequate funding. Local government's main funding source, comes from the PAD and othe PAD which is used to finance all expenditures and development. But in some of the current and multi years funding sources not only from the PAD. Local governments also get help from central government transfers such as Equalization Fund in this case is General Allocation Fund (DAU) The aim of this research is to analyse influences of DAU and PAD’s to district’s spending in Indonesia. The samples of this research are taken from the budget report of Kabupaten/Kota within the Province of Sumatera and Java and used 15 province in the periode 2010-2012. Testing to all hypothesis done with SmartPLS. The results show that DAU and PAD partially as well as collectively have indeed influenced the realisation of budget. Furthermore, we might conclude from the results that there has been a flypaper effect which is showed by the DAU which has higher ability to predict district’s spending than the PAD.
PENGARUH PENGHINDARAN PAJAK, KEPEMILIKAN INSTITUSIONAL DAN PROFITABILITAS TERHADAP BIAYA HUTANG
Authors: Sherly Elvis Nopriyanti , Indriani Rini , Suranta Eddy
Published: October 2022

The purpose of this study is to prove the effect of tax avoidance, institutional ownership, and profitability on cost of debt.The sample consisted of 71 manufactured firms in listed in Indonesian Stock Exchange from 2011-2015 by using a purposive sampling method.The results of the study showed that the tax avoidance had negative effect on cost of debt. The meaning is getting smaller Cash Effective Tax Rate the cost of debt incurred greater. The results of this study also showed that the institutional ownership doesn’t had effect on cost of debt. Furthermore, the result of Return on Assets (ROA) as proxy profitability had a negative effect on cost of debt. The meaning that the higher the profitability of the company then the company will have a high internal funds that can be used in making the use of debt financing is getting smaller which causes the cost of debt also becomes smaller.
ANALISIS PENERAPAN AKUNTANSI BERDASARKAN SAK ETAP DAN PENILAIAN KESEHATAN KOPERASI DI KOTA LUBUKLINGGAU
Authors: Pancawat Emmy , Aziza Nurna , Coryanata Isma
Published: October 2022

In this study, researchers focuced on the analysis of implementation SME’s accounting standard and healty assessment of cooperations in Lubuklinggau. Data were obtained through interviews with 14 managers of cooperatives in Lubuklinggau. The analytical method used here is a descriptive qualitative.The results showed that the application of SME’s by cooperatives in Lubuklinggau amounted to 52.21%.. This is because the educational background of the chairman and treasurer are not S1 economic accounting, the level of awareness of the cooperative members are still low on the development of cooperatives, dual position in the division of tasks, lack of training and dissemination of financial statements by the Department of Cooperatives and related agencies. The result of the calculation of the level of health cooperatives exist in healthy enough level is 65.51.
ENTERPRISE RISK MANAGEMENT, KOMPLEKSITAS DAN NILAI PERUSAHAAN MANUFAKTUR DI INDONESIA
Authors: Rahmadani Yetri Marta , Husaini Husaini
Published: October 2022

The purpose of the research is to examine of effect the relation between ERM, firm complexity and firm value in the Indonesian public listed manufacture companies. Firm size is used moderation variable the effect of firm complexity on ERM. Except as independent variable, ERM used mediation variable the effect of firm complexity on firm value. Tobin’sQ is used to measure the firm value, segment of industry used to measure the firm complexity and indexs ERM used to measure the effective of implementation ERM system.This study is use all manufacture company listed on the Indonesian Stock Exchange 2010-2011 with the purposive sampling method. By exploring the purposive sampling method, the 82 manufacture company listed on BEI were selected as a sample of this study. Data analysis using linier regression with SPPS 16.The empirical results of regression model found that ERM and firm complexity possitevely related the firm value. The result support the hypothesis that firm complexity related with ERM. Meanwhile, this study could not find an empirical evidence moderation variable and mediation variable.
UKURAN KOMITE KOMITE AUDIT DAN PENERAPAN MANAJEMEN RISIKO
Authors: Pertiwi Dinal Eka , Husaini Husaini
Published: October 2022

This study aims to analyze the effect of the characteristics of the Audit Committee on the implementation of risk management. The intended characteristics of the Audit Committee are independence, expertise, size, and meetings. This study also uses company size, leverage, and auditor reputation as control variables.The sample in this study were non-financial companies listed on the Indonesia Stock Exchange in 2010-2011. Using the purposive sampling method, finally obtained 214 observations. This study uses logistic regression to analyze data.The results showed that the size of the audit committee had a positive and significant effect on risk management, while independence, meetings, competence had no influence on the implementation of risk management.
CORPORATE SOCIAL RESPONSIBILITY DAN KINERJA BANK TERDAFTAR DI BURSA EFEK INDONESIA
Authors: Nilhasanah Nilhasanah
Published: October 2022

The purpose of this study is to examine the relationship between corporate social performance and financial performance. In addition, this study also aims to examine corporate social responsibility disclosure as a moderating variable the relationship between corporate social performance and financial performance of banking companies in Indonesia. The sample consisted of 35 listed bank in Indonesia Stock Exchange. The results of the study showed that the corporate social responsibility performance negatively effect financial performance. This means that the higher the cost of corporate social responsibility, the lower the company's financial performance. In testing the effect of moderating variable, the results of this study does not provide evidence that the corporate social responsibility disclosure as a moderating variable relationship between corporate social performance and financial performance. However, other results in this study showed that as the independent variable, the corporate social responsibility disclosure positively effect on financial performance, which means that the more items that disclosed the company, the higher the company's financial performance.
ANALISIS FAKTOR YANG MEMPENGARUHI KINERJA KEUANGAN BANK BENGKULU
Authors: Utami Dearsa Putri , Fachruzzaman Fachruzzaman , Puspita Lisa Martiah Nila
Published: October 2022

This study aims to evaluate operating profit achievement and analyze financial performance factors of Main Branch of Bank Bengkulu. This type of research uses descriptive qualitative with an association approach. The result shows that the achievement of Main Branch of Bank Bengkulu isn’t achieved due to various factors. The results of the interview concluded the factors that led to the non-achievement of profit is factor of macroeconomic conditions, monetary policy, fiscal policies, competitors, human resources and strategies. The results of the association approach prove that there is a relationship between the profit achievement and employee performance.
PENGARUH PENDAPATAN ASLI DAERAH, SISA LEBIH PEMBIAYAAN ANGGARAN, PINJAMAN DAERAH TERHADAP REALISASI BELANJA MODAL SUMATERA SELATAN
Authors: Pika Pika , Saiful Saiful , Aprila Nila
Published: October 2022

This study aims to determine the effect of Original Revenue, Remaining More Budget Financing, Regional Loans on Capital Expenditures Realization in Districts / Cities Se-Province of South Sumatra. This research data is taken during the last three periods between 2014-2016 with the number of samples of 17 regencies and municipalities in South Sumatra Province as many as 48 observations. This research uses the report of realization of APBD of Government / City of South Sumatera Province in 2014-2016. In this research, it is obtained by using purposive sampling method with criterion 1) which preparing Budget Realization Report in the last 3 (three) years, 2) Regency / Municipality which publishes Budget Realization Report which published in last 3 (three) years. This study tested the hypothesis by using multiple linear regression.The result of this research of Original Regional Revenue proved to have a positive effect on the realization of capital expenditure, the remaining budget financing proved to have a positive effect on the realization of capital expenditure, and regional loan was not proven to have a positive effect on capital expenditure
PENGARUH AKUNTABILITAS DAN TRANSPARANSI TERHADAP PENERAPAN PENGANGGARAN BERBASIS KINERJA PEMERINTAH PROVINSI BENGKULU
Authors: Fransisca Fransisca , Saiful Saiful , Aprila Nila
Published: October 2022

This study aims to examine the effect of accountability and transparency on performance-based budgeting. In this study the sample used is the Regional Government Organization (OPD) of Bengkulu Province. Tests conducted on the data that was obtained from the questionnaire of 68 respondents. The technique used to test this research hypothesis is F-test and t-test with 5% significant level. This study found that accountability and transparency positively influence on performance-based budgeting. The results of this study provide an important contribution for the government to pay more attention at accountability and transparency in budgeting planning in order to achieve effective and efficient performance.
STRATEGI PENINGKATAN PENDAPATAN ASLI DAERAH KABUPATEN SELUMA
Authors: Halim Marah , Husaini Husaini , Abdullah Abdullah
Published: October 2022

This study aims to analyze the factors that support and hinder receipt of local revenue and analyzed the strategies to increase of local revenue in Seluma Regency. The analytical method used is the SWOT analysis to determine the internal factors and external factors as well as the strategies used to improve the local revenue in order to increase the financial independence Seluma.SWOT analysis obtained for internal factors (strengths - weaknesses) was 0.657 and the analysis of external factors (opportunities - threats) is 0.778, so the strategy is in quadrant I in the form of SO strategy that is by utilizing all the power to seize the opportunity as big as or create strategies that use force to take advantage of opportunities that include: involving employees in the implementation of education and training; explore potential sources of tax/levy new; cooperate across local service agency; utilizing advances in information technology; and improve service to taxpayers
KINERJA KEUANGAN SEBELUM DAN SETELAH PEMEKARAN DAERAH
Authors: Putra Benta Palantama
Published: October 2022

This study aimed to analyze the financial performance of the district or the city before and after the expansion in South Sumatera. The population in this study is the entire district of South Sumatera. This type of research used in this research is a quantitative descriptive. The sampling technique used was purposive sample and selected 6 parent districts that experienced split area. Data analysis tools in this test using analysis of the ratio, descriptive statistics, data normality test, and t test (paired t-test).The results of this research show that there are differences in financial performance of district governments before and after expantion in South Sumatera Province measured from the ratio of fiscal decentralization due to Total Income Original Area has increased after expantion, there are differences in financial performance of district governments before and after expantion in South Sumatra Province is measured from the ratio of capital expenditure compatibility due to capital expenditure (development) has increased after expantion, there is no difference in financial performance of district government before and after expantion in South Sumatera Province is measured from the ratio of Income Original Area growth due to the Income Original Area not changed, there was no difference in financial performance of district government before and after expantion in South Sumatera Province measured from ratio of regional finance dependence due to transfer revenue with total fund the regional apparatus did not change.
PENGARUH ROTASI KANTOR AKUNTAN PUBLIK (KAP), TENURE AUDIT DAN UKURAN KAP TERHADAP KUALITAS AUDIT
Authors: Faisal Muhammad
Published: October 2022

Accounting is a form of accountability and conveying financial information of a company or organization to parties concerned. However, the accounting report could potentially be affected by private interests, while the users of financial reports are very concerned to receive reliable financial reports. Therefore there is a need for an independent third party to mediate the two parties (agent and principal) with different interests. The independent party is an auditor who is responsible to provide assessment and opinion statement on the fairness of the financial report presented. DeAngelo (1981) defines audit quality as "the probability of an auditor is able to find and report irregularity in client's accounting system”.This study aimed to empirically examine the effect of rotation of the public accounting firms, audit tenure, and the size of the public accounting firms on audit quality. The population of the data is the entire manufacturing companies listed on the Indonesia Stock Exchange in the period 2011 to 2016.This study used purposive sampling method to select sample from the population. Based on this method, sample of 51 manufacturing firms were obtained from the period 2011-2016. The multiple linear regression was used to analysis data. Proxy measurements for audit quality is using discretionary accrual Kazsnik model (1999).The results of multiple regression analysis show that the size of public accounting firm positivly affecting on audit quality while the rotation of the public accounting firms and audit tenure has no effect on audit quality.
PENGARUH CORPORATE GOVERNANCE DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN PERTAMBANGAN INDONESIA
Authors: Aditya Mandala
Published: October 2022

This study aimed to analyze the effect of the mechanism of Corporate Governance (CG) and the disclosure of Corporate Social Responsibility (CSR) to corporate value. This type of research used in this research is the empirical research. The population in this study are all mining companies listed on the Stock Exchange in 2011-2015. The sampling technique used was purposive sample and selected 8 companies unit of analysis.Data analysis tools in this test using panel data regression analysis, which wants to see the effect of Managerial Ownership, Institutional Ownership, Proportion of Independent Commissioner, Number of Audit Committee and CSR Disclosure of the value of the Company. The results of this study indicate that the Institutional Ownership positive effect on firm value. Proportion of Independent Commissioner negatively affect the value of the company. Managerial Ownership, Number of Audit Committee and Disclosure of Corporate Social Responsibility (CSR) has no effect on the value of the company.
Aplikasi Manajemen Aset TI Berbasis Web (Studi Kasus PT. XYZ)
Authors: Wicaksono Kevin Kusuma , Fatulloh Agus
Published: October 2022

Aset merupakan sesuatu yang memiliki nilai tukar, biasanya juga disebut sebagai kekayaan. Aset dapat berupa modal, benda, tanah dan bangunan. Salah satu bentuk aset adalah infrastruktur teknologi informasi. Pengelolaan aset teknologi informasi di PT. XYZ selama ini masih mengandalkan aplikasi Microsoft Office Excel. Peningkatan jumlah aset teknologi informasi terus bertambah dan semakin besar, timbul permasalahan seperti kendala pembaruan data aset setiap bulan, kesulitan akses data aset terkini, tersebarnya aset di wilayah yang luas, dan pengadaan aset yang tidak terpusat. Pengembangan aplikasi manajemen aset menjadi solusi untuk permasalahan tersebut. Aplikasi dikembangkan menggunakan metode SDLC waterfall yang pada tahapan desainnya menggunakan metodologi UML selanjutnya pengujian fungsional aplikasi menggunakan uji blackbox. Pengukuran kebermanfaatan aplikasi berdasarkan hasil survey dari stakeholder menggunakan skala likert mencapai 90.62% sehingga dari sini dapat disimpulkan bahwa keberadaan aplikasi yang telah dikembangkan dapat membantu para pekerja.
Investigasi Kemampuan Pembangkit Listrik Tenaga Ombak Laut Mikro Berbasis PVDF
Authors: Nugraha Aditya , Buchori Azhis Sholeh
Published: October 2022

Energi Baru Terbarukan (EBT) sangat penting untuk terus dikembangkan dikala kebutuhan listrik terus meningkat. Oleh karena itu perlu terus dikembangkan berbagai metode yang dapat dilakukan untuk membangkitkan listrik. Salah satu metode yang bisa dilakukan untuk membangkitkan listrik adalah dengan menggunakan material Polyvinylidene fluoride (PVDF) yang memiliki sifat piezoelektrik. Dengan sifat piezoelektrik ini energi mekanik dapat dikonversi menjadi energi listrik. Energi mekanik yang dikonversi menjadi energi lsitrik dalam penelitian ini berasal dari ombak. Arus listrik yang dikeluarkan oleh PVDF disearahkan dengan penyearah arus. Nilai tegangan dan arus diukur dengan sensor arus dan tegangan yang diterjemahkan dengan Arduino. Hasil pengukuran tegangan dan arus disimpan dalam micro SD. Adapun hasil dari penelitian ini adalah PVDF dapat mengkonversi energi mekanik ombak ke energi listrik. Hal ini terlihat dari besar tegangan dan arus yang dihasilkan akan naik jika terjadi hempasan ombak. Daya rata-rata yang dihasilkan mencapai 2,29 mW.
Liderazgo y cultura organizacional en la Unidad Educativa 30 de Abril
Authors: Tufiño-Guaicha Mayra , Manobanda-Ruiz Piedad
Published: October 2022

El presente estudio tiene como objetivo analizar la influencia del Liderazgo en la Cultura organizacional del personal docente y administrativo de la Unidad Educativa 30 de Abril, se obtuvo la base teórica de las variables de la investigación, a partir de la recopilación bibliográfica, con una búsqueda de artículos científicos de relevancia, en distintos repositorios como: Scopus, Ebook, Taylor and Francis, etc. Esta investigación descriptiva desarrolló una metodología de enfoque cualitativo. Se diseñó un instrumento de recolección de datos, avalado por un experto, el cual se aplicó a personal docente y administrativo de la institución. Se concluye que el liderazgo influye directamente en la cultura organizacional, potenciando el desempeño de los docentes y administrativos promoviendo el cumplimiento de valores y hábitos para la mejora del entorno de la organización.
Análisis de factibilidad para producción y comercialización de pallets plásticos como medio de mitigación ambiental.
Authors: Requena-Rogel Edwin , Cajamarca-Atariguana Jonathan , Romero-Black Wilton , Mora-Sanchez Norman
Published: October 2022

En la actualidad, debido al aumento de la población, las industrias cada año producen millones de productos plásticos para cubrir y satisfacer las necesidades de las personas, productos que terminado su ciclo de vida útil son desechados en vertederos o en cualquier parte del entorno. Por ello, la presente investigación científica tuvo como objetivo analizar la factibilidad para la producción y comercialización de pallets de plástico, con el fin de mitigar la contaminación ambiental. Para su desarrollo se aplicó metodología descriptiva e inductiva, apoyada de la técnica de búsqueda de información primaria: encuestas; así como de la técnica secundaria: revisión bibliográfica. El estudio denota el amplio uso de los polímeros en las empresas, así como la importancia de su reutilización para disminuir la abundancia de estos residuos en el entorno. Por lo tanto, se evidencia la factibilidad para la producción de pallets plásticos dado que se poseen todos los recursos materiales, humanos y económicos necesarios; por otra parte, la comercialización es factible a nivel nacional, puesto que a nivel internacional el pallet que se envía no retorna al país, dado que el pallet ecuatoriano no es considerado un producto de exportación sino una herramienta de transporte de otros productos.
La falta de declaratoria de insolvencia en el ordenamiento jurídico ecuatoriano y la posible vulneración del derecho al acreedor
Authors: Ruiz-Fajardo Erika , Barrera-Bravo Fausto
Published: October 2022

El presente artículo científico, tiene como objetivo general analizar la falta de declaratoria de insolvencia existente en el ordenamiento jurídico ecuatoriano y la posible vulneración de derechos patrimoniales al acreedor. El problema se presenta por cuanto el artículo 416 del Código Orgánico General de Procesos, establece que al momento que el deudor no le da cumplimiento al mandato de ejecución ordenado por el juez, solamente se contempla la presunción de insolvencia, en este sentido no ocurre como en otras legislaciones, que si el deudor no cumple con el mandato de ejecución de forma automática, en primer lugar se declara la insolvencia por parte del tribunal de la causa, y en segundo lugar el acreedor puede ejecutar de forma inmediata los bienes del deudor. Este problema ha causado mucha discusión por cuanto los afectados son del criterio, que no se garantiza su acreencia. La metodología utilizada, estuvo sustentada en el enfoque cualitativo y para ello se utilizó en método analítico comparativo, por cuanto, a los efectos de brindar una solución al problema, se consultaron disposiciones de la legislación colombiana, peruana y chilena, en las cuales si existe una solución precisa en relación al problema planteado en esta investigación. Para finalizar, el presente artículo se efectuó una propuesta de modificación al artículo 416 del COGEP, con el fin que se tutelen los derechos del acreedor y se pueda decretar la insolvencia del deudor al momento de no dar cumplimiento al mandato de ejecución derivado del tribunal competente