bluuebunny/crossref_metadata_2025 huggingface dataset:
Bürgerprotest in der Mitmachfalle
Authors: Wagner Thomas
Published: August 2018

Private Companies as well as public administration offer more and more possibilities to citizens to participate in the planning and execution process of big projects. Often this is a form to neutralize protest and to implement new forms of domination.
Keine Zeit mehr
Authors: Demirović Alex
Published: August 2018

His recently published book on the economic crisis Wolfgang Streeck, one of the advisors of the former chancellor Gerhard Schröder, is a harsh critique of the trajectory of economic policies parties in Germany followed since the late sixties. The article discusses the arguments and proves the contradictions in Streecks approach. Streecks argues that mass support of the welfare state capitalism in the early seventies eroded. Capital withdrew its trust in democratic capitalism as the compromise between social classes. Thus an unexpected crisis of legitimation began. The state under the leading role of social democratic parties started with measures to ensure the loyalty of the working class but failed in a specific way. Crisis management led to crises on a higher level. Streecks approach claims to be critical. But nevertheless it doesn’t draw the necessary consequences, i.e. a critique of the social democracy that finally turns out to fail as a project: crisis management leads to the recent crisis of the EU and the monetary union. His recommendations: to go back to the ruins of the welfare state are not convincing. The book shows that social democracy confronted with the results of its own policies is perplexed.
Fordismus: Glanz und Elend eines Produktionsmodells
Authors: Schmidt Dorothea
Published: August 2018

In the last decades, the concept of fordism has grown in popularity especially among left social scientists. Its aim is to explain certain historical forms of capitalism, notably the period of growing affluence of the working class which started in the 1930s in the US and in the 1950s in Western Europe, which is seen as a new connection of mass production and mass consumption, framed by an interventionist type of political regulation. As the term suggests, the origin of the model is attributed to Henry Ford and his innovation of the assembly line in the Ford Motor Company before 1914. Against this common view, it is argued that the success of Fords production model was limited, and that the later rising prosperity of workers in different countries is not to be explained by the dissemination of assembly lines, but by different types of rationalization and the ability of a then strong working class to enforce its demands of sharing the productivity gains by shorter working time and higher wages.
Die Finanzialisierungslücke der Varieties of Capitalism
Authors: Beck Stefan , Scherrer Christoph
Published: August 2018

While the Varieties of Capitalism (VoC) approach is strong on pointing out the complementarities among national modes of accumulation, it falls short on capturing the dynamics of finance. From a regulationist perspective, its simple dichotomy of bank based versus market based finance overlooks functional equivalences and thus overemphasizes differences. The market based systems are misrepresented; in reality they do not conform to the ideals of transparency and dispersed shareholding. According to VoC, financialization emanates from the liberal market economies. However, the export successes of the coordinated market economies brought about financialization in the market systems by eliminating some of their industries. Most importantly, the VoC focus on firms treats finance as a service to companiesand not as a profit driven sector on its own.
Praxis und Form
Authors: Sreckeisen Peter
Published: August 2018

It makes sense to combine Marx and Bourdieu in order to analyze capitalism and criticize economics. Whereas Marx reveals the crucial importance of social forms and capital fetishism, Bourdieu’s theory of practice serves as theoretical antidote to rational choice theory in economics and other social sciences. Furthermore Bourdieu convincingly criticizes Marxism for its inability to overcome theoretical oppositions like idealism vs. materialism. On the other hand Bourdieu’s theory of capital contributes to the proliferation of capital concepts in social science and contains some degree of complicity with economic imperialism that can be questioned by Marxian theory.
Familien-Ideale
Authors: König Tomke
Published: August 2018

"Vor einiger Zeit traf ich auf dem Spielplatz eine Mutter von drei Kindern, die den gleichen Kindergarten besuchen, wie meine beiden Kinder. Sie sah angestrengt und mürrisch aus. Eine Erklärung lag für mich auf der Hand, hatte ich am Tag zuvor doch ihren Mann mit einem eingegipsten Fuß gesehen. „Oh, du Arme. Jetzt musst du sicherlich alles alleine machen mit den Kindern“, sagte ich anteilnehmend. Doch in finsterem Ton erwiderte sie: „Wir müssen doch immer alles alleine machen.“ Für den Bruchteil einer Sekunde war mir nicht klar, wen sie mit dem kollektivierenden ‘wir’ meinte. Sprachlos stand ich vor ihr. Da ihre Aufmerksamkeit schon wieder von ihren Kindern absorbiert wurde, endete unser Austausch abrupt. Für uns beide ist klar, was ich mit „alles alleine machen“ meine: die Arbeit in der Familie...."
What’s the „matter“?
Authors: Garske Pia
Published: August 2018

The article tries to highlight some similarities and differences between the meaning of the „material“ of a Marx-informed materialism on the one hand, and the „material“ predominant in theories belonging to the emerging field of feminist „new materialism“ on the other hand. It hopes to contribute to the further development of perspectives of critical social analysis within this field, while at the same time exploring the possibilities and limits of such an endeavour.
Herrschaft, Arbeitsteilung, Ungleichheit
Authors: Aulenbacher Brigitte , Dammayr Maria , Décieux Fabienne
Published: August 2018

Concerning contemporary capitalism a „return of class“ is diagnosed. The paper argues that this is not sufficient to analyze and describe the societal development. Further social differentiations and inequalities have to be recognized to be effects as well as prepositions of finance capitalism. This is analyzed and exemplified in the case of care work by discussing different care regimes in the context of economic and social change and especially austerity. The „crisis of care“ has to be seen as a result of different, but amalgamated logics and relations of dominance combined with different models of the welfare state. The examination shows how the gendered and ethnic division of labor is shaping societal change.
Krise und Protest auf dem Balkan
Authors: Jaitner Felix
Published: August 2018

The article examines the recent protest movements in Bosnia (especially in spring 2014) and Croatia („For the family“) and tries to draw conclusions on societal development in the Balkans since the dissolution of Yugoslavia. Whereas in Bosnia the protesters were committed to democratic principles and represented an alternative to the official political system, in Croatia direct democratic means are more frequently used by right forces in order to discriminate minorities (such as homosexuals or the ethnic Serbs). Furthermore the article describes how these different types of protest in the given countries could emerge and asks for the limits and possibilities of the protest movements.
„Schönheit ist Macht“
Authors: Lee Eun-Jeung
Published: August 2018

South Korea is a country where plastic surgery industry has been a roaring success. Beauty has become a dominant norm. Why? Some people try to explain this phenomenon in terms of the traditional Confucian culture of self-cultivation. However, this cannot be correct, as in Confucian culture a neat look cannot be equated with beauty. However, the rising dominance of lookism since the 1990s can be better explained through the interaction of pressures emanating from the labour market, of entertainment business, of the business strategies of medical industry and of economic policies of the government.
Warum die Ukraine gescheitert ist
Authors: Müller Klaus
Published: August 2018

With the advent of the Ukrainian crisis, the old repertoire of Cold War stereotypes is back. The uprising on Kiev’s Independence Square, a local event, has been framed as a clash of „European values“and the expansionary nature of a revived „Russian autocracy“.Ukraine’s autonomy seems in danger, the risk of a new great war is written on the wall. The history of Ukraine since independence tells a different story. From the very beginning the construction of a Ukrainian state has been captured by (post)communist elites which, transformed into oligarchic clans, dominate all layers of Ukrainian politics. Each turn, from the „Orange Revolution“ to the Maidan-protests, can be understood as oligarchic stratagems. The universal frustration of the population as well as (West-)Ukrainian nationalism serve as mobilization strategies in the struggle for state power. The EU and the U.S.have entered and escalated these infightings. The EU have been doing so by making illusionary promises of „Europeanization“, while the US tries to score another „Victory in the Cold War“, whose final trophy is waiting them in Moscow.
Das Massaker von Paris
Authors: Kayserilioğlu Alp , Schmidt Dorothea
Published: August 2018

In the light of the Charlie Hebdo massacre, this essay seeks to analyse and understand the objective conditions and power relations within the capitalist world system as they have unfolded since the end of the Soviet Union. Its specific point is to understand the role of the leading strategies and practices of imperialism and of socalled „political Islam“within these conditions and power relations. The main strategies aim at fostering bonapartist, fascist and right-wing ideologies at home, in the dominant imperialist countries that is, and structurally reactionary/„Islamist“ ideologies in the periphery to, both, strengthen the leading factions of capital in the imperialist centres. The essay claims that the only viable option for the left is to remain independent of and in active opposition to the strategies of imperialism. Furthermore the left will have to take up the fight against creatures such as the Islamic State that were provided a fertile ground and nurtured by imperialism. It also concludes that the left has to defend and engage its own independent democratic and socialist perspective countering both the powers of imperialism in the centres and reaction in the periphery.
Auspolierte Kratzer
Authors: Scherrer Christoph
Published: August 2018

In contrast to the widely held belief that a crisis undermines the legitimacy, and thus the hegemony, of a particular group, this article shows how finance capital retained its hegemonic position after the financial crisis of 2008. The reregulation of the sector through the Dodd-Frank Wall Street Reform Act contributed to this success. The Act keeps the regulators and Congress busy without restricting banks’ and investors’ speculative activities in any significant way. Finance capital maintains its central place in a financialized regime of accumulation. Most other fractions of capital support it. Its losses have been restricted to the area of passive support among the American public. But finance capital’s main message – that citizens have the right to keep their money and to invest it according to their preferences – continues to resonate with a sizeable portion of the American electorate.
Akkumulation reloaded
Authors: Kader Maria , Schwarzer Uli
Published: August 2018

Since the beginning of the financial crisis central banks are flooding the markets with money. Despite the wide use of unconventional monetary measures economic activity has not improved, esp. in the EU and signs of a worldwide recession are lurking. While the economic stimulus by monetary policy has been flawed by counteracting tendencies in the real economy (low profitability, private indebtedness) the measures taken had negative distributive consequences and might lead to an increase in inequality. Together with austerity measures by the state and its role as an insurance provider for capital anti-crisis policies have strengthened the position of wealthy income classes at the expense of low income classes.
Neoklassischer Marxismus?
Authors: Wendl Michael
Published: August 2018

A couple of years after the outbreak of the financial crisis, a discussion about money creation from a political economy perspective has finally been initiated again, analyzing the interaction between commercial and central banks. Neo-Marxist approaches, though, are to a large extent unaffected by this discussion – which is based on Joseph Schumpeter’s Theory of Economic Development (1911) – or even completely reject the idea of a money-creation out of nothing. Two Neo-Marxist articles are exemplary of this deficit of monetary theories. On the one hand, the influential book Political Economy of Financial Markets (1999) by Jörg Huffschmid, which has constituted the paradigm of capitalism being driven by financial markets. On the other hand Political Economy of Money (2012) by Stephan Krüger, which assumes that the value of money is still based on the respective production of gold. Consequently, these approaches unintended trigger an adherence to the Neoclassical dichotomy of „real economy“ and „monetary sphere“, albeit with different rationales.
An der Oberfläche der Tauschgesellschaft
Authors: Lotz Christian
Published: August 2018

In this paper I argue that we should not accept the normative turn that major contemporary critical theorists, such as Habermas, Honneth, and Jaeggi, have introduced to critical theory. On the one hand, the introduction of a communicative and ultimately ethical paradigm led to a loss of a dialectical concept of society. On the other hand, this turn led to a loss of a non-normative concept of critique. Accordingly, I argue that we should return to a Marxian concept of critique as analysis of (capitalist) social totality, which, in turn, enables us to re-introduce a concept of society that is not based on abstract moral or normative assumptions, but, instead, functions as their basis. For only a non-normative concept of critique can help us to see the finite and historical limits of capitalist society. Moreover, this return to Marx not only helps us understand that capitalist social totality is not established on ethical grounds but that it is constituted by money and labor. As a consequence, the return to a Marxist paradigm allows critical theory to include an analysis of the natural basis of capitalist sociality, of which it has lost sight due to its ethical idealism.
„Anders denken, anders sprechen“
Authors: Demirović Alex
Published: August 2018

Originally published in 1965, Reading Capital is a landmark of radical theory. Previously only available in a highly abridged form, the publishing house Westfälisches Dampfboot and the translator Frieder O. Wolf make an unabridged edition available in German for the first time and restores original chapters by Roger Establet and Pierre Macherey. Louis Althusser and his scholars interpret Marx’s analysis as a revolutionary break—the basis of a completely new science. Demirovi? opens in his review essay the discussion about Reading capital. He refers not only the history of reception of misunderstanding and repression but also underlines why the contributions in Reading Capital underachieve the critical-marxian theory of capitalist social formation.
Gute deutsche Politik
Authors: Heinrich Michael
Published: August 2018

The German government and especially Wolfgang Schaeuble were heavily criticized for the harsh policy against Greece not only because of damaging Greece but also because of damaging German reputation. The article argues that they just follow German interests: Germany is economically and politically the big winner of the crisis. The German export economy is fueled by the weak Euro and the German state saves since 2010 more than 100 Billion by extremely low interest rates for German bonds. The Eurozone is formed according to the German austerity model and will be used by German capital and export-oriented factions of the European capital as a strong basis in global competition. The conflict with Greece shows that any economically weak member of the Euro-zone has no chance against the coalition between Germany and the ECB, they have to submit. Who wants to enter Euro-zone should have this in mind.
Keine Verdichtung unter dieser Nummer
Authors: Azzellini Dario
Published: August 2018

Since the huge popular movements in Europe of 2011-2013 have lost momentum, organizing strategies have shifted to the neighborhood level, and grassroots activism has become less visible. At the same time, the hope for political change seems to focus more and more on party politics and the electoral arena. Several authors insist that left-wing parties provide a form of condensation of oppositional forces and that austerity can be defeated through the election of anti-austerity governments. This article takes a closer look at Greece and Spain, how electoral options developed, what strategies they used, and if they can deliver what they originally promised. To what extent do the electoral initiatives and parties in Greece and Spain offer a new approach? Are they the solution for the unsolved problem of uniting the different social struggles in one alternative project? The article also discusses some strategic options of participation in electoral politics in order to achieve social transformation.
Eine kurze Geschichte des Internets
Authors: Lang Susanne
Published: August 2018

The design and development of the internet is conceptualized in three stages: the basic technological development and the social and political preconditions for its dispersion can be traced back to 1962 until 1992. Afterwards the technology is being appropriated and incorporated into the capitalist mode of production. From 1993 until 2003 buisiness models and commercial enterprises arise and reshape the Service Sector. Finally, when the capitalist incorporation is completed in 2004, the phase of extensive and intensive expansion and its subsequent conquer of new markets proceeds.
PENGARUH PERILAKU INDIVIDU WAJIB PAJAK ORANG PRIBADI TERHADAP PENGGUNAAN E-FILING DI KOTA MANADO
Authors: Kolompoy Calvin , Ilat Ventje , Sabijono Harijanto
Published: August 2018

Tax is one of the main sources of revenue in Indonesia beside sources of petroleum and natural gas which are important for the survival of the nation of Indonesia. Therefore, the government develops a new system to help taxpayer paying their taxes. The purpose of this research is to analyze the influence of individual taxpayer behaviors towards the usage of e-filing in manado city. The analyzing method used in this research is explanative, that is explaining the influence of each of the research variable based on the questionnaire data that has been processed.The result showed that Perceived Usefulness and Perceived Ease of Use give positives influence towards the usage of e-filing, while Behavioral Intention did not bring positive influence towards the usage of e-filing. The Directorate General of Taxation should be more socializing the e-filing program more actively, also the taxpayer should be more open towards the development of taxes technology
PERANAN PENGENDALIAN INTERNAL PERSEDIAAN BARANG DAGANG DALAM MENUNJANG EFEKTIVITAS PENGELOLAAN PADA STUDI KASUS: PT. SAMSUNG ELECTRONICS INDONESIA CABANG MANADO
Authors: Lakoy Prilly , Poputra Agus Toni
Published: August 2018

This study aimed to analyze the role of internal control in supporting goods inventory for effectiveness of goods inventory at PT. Samsung Electronics Indonesia Manado branch located at Jl. Toar No. 1, Manado North Sulawesi in the electronics division. This type of research used descriptive analysis by observing the understanding of internal control procedures through tests of controls, then documenting the company's internal control information using a process flow chart, goods reception and delivery of goods as well as elements of internal control are applied. The data used in this study are primary data and secondary data. primary data obtained from interviews and direct observation and secondary data obtained through the literature related to control testing, company documentation, the data types available in warehouse stock inventory, shipping and receiving process flow of goods and other data related to this study. The results showed PT. Samsung Electronics Indonesia in Manado branch has been quite effective in performing internal control both in its application through the five elements, namely elements of the control environment, risk assessment, control activities, information and communication and monitoring.
PENGARUH PENGALAMAN AUDIT, KEAHLIAN AUDIT DAN TEKANAN KETAATAN TERHADAP AUDIT JUDGMENT BPK RI PERWAKILAN PROVINSI SULAWESI UTARA
Authors: Sanger Christin Lisa , Ilat Ventje , Pontoh Winston
Published: August 2018

This study aimed to examine the effect of audit experience, audit expertise, and obedience pressure to audit judgment taken by auditor. The sample of this research are auditors who worked on Badan Pemeriksa Keuangan (BPK) RI Representative of Nort Sulawesi Province. The sample was conducted by purposive sampling method. Collecting data was conducted by questionnare distributed directly to auditors as much 50 and only 38 questionnare replayed. Data analysis used multiple linear regression method with SPSS (Statistical Product and Service Solution). The result of this research showed that audit experience significantly affect audit judgment taken by auditor, obedience pressure significantly affect audit judgment taken by auditor, but audit expertise didn’t significantly affect audit judgment taken by auditor, because the audit expertise in variabel measurement only use indicator : adetailed knowledge of the financial statements, have the ability to perform an audit in accordance with the regulations and have many types of certification / recognition of the expertise of technical training (does not represent an operational definition of variables). So that the results are less present facts on the ground. Keywords: audit experience, audit expertise, obedience pressure, audit judgment.
ANALISA PENERAPAN PERATURAN PEMERINTAH NOMOR 60 TAHUN 2008 TENTANG SISTEM PENGENDALIAN INTERN PEMERINTAH OLEH INSPEKTORAT DI PROVINSI SULAWESI UTARA
Authors: Korah Theyza , Karamoy Herman , Kalangi Lintje
Published: August 2018

This research done to Analyze The Implementation Of Government Regulation Number 60 Of 2008 Concerning Internal Control Systems Of Government views from the north sulawesi 5 control elements. This is descriptive qualitative research, with developing framework to analyze think. Process and meaning. Research subjects required by using purposive sampling technique.Iepemelihan informants based researchers from consideration of certain criteria, that may be as much information from various sources. The study performed in three object of research, research and this indicates that the Government In The Province Of North Sulawesi already implement effective regulation of internal control systems and needs a good cooperation in applying such regulations as between the inspectorate of internal control and inspection unit working as object. Keywords ; Government Regulation Number 60 Of 2008, 5 Elements Of Internal Control
PENGARUH KELEMAHAN SISTEM PENGENDALIAN INTERNAL, KETIDAKPATUHAN PADA PERATURAN PERUNDANG-UNDANGAN DAN PENYELESAIAN KERUGIAN NEGARA TERHADAP OPINI BPK-RI ATAS LAPORAN KEUANGAN PEMERINTAH DAERAH DI INDONESIA
Authors: Maabuat Justisia Sulastri , Morasa Jenny , Saerang David P. E.
Published: August 2018

This study aimed to examine the effect of the internal controls weaknesses, non-compliance with the laws and regulations and the settlement of regional losses against  granting BPK-RI audit opinion on LKPD in Indonesia. The sample in this study amounted to  230 LKPD 2014 throughout Indonesia and used multinominal logistic regression analysis. This study used secondary data which obtained by the Information and Communication Centre (PIK) BPK-RI. The results showed that the  accounting controls and reporting system weaknesses (KSPAP), theimplementation system of the budget revenue and expenditure weaknesses, the non-compliance with laws and regulations that cause  value of local losses influence the granting BPK-RI audit opinion. The internal control structure weaknesses, adherence to laws and regulations that lead to the potential loss of area, a lack of revenues and irregularities in the administration and the settlement of regional losses do not affect granting BPK-RI audit opinion on LKPD. Keywords: The internal control system weaknesses, non-compliance with the laws and regulations, the settlement of regional losses, BPK-RI audit opinion, LKPD
ANALISIS PENERAPAN STANDAR AKUNTANSI PEMERINTAH TERHADAP ASET TETAP PEMERINTAH DAERAH KABUPATEN BOLAANG MONGONDOW
Authors: Lauma Enda Baisida , Morasa Jenny , Kalangi Lintje
Published: August 2018

Government Accounting Standard have changed from Cash Basis is to comply with the Government Regulation number 24 2005s to Government Regulation number 71 2010s. Requirement to implemented Accrual basis SAP by the Local Government was start in the Local Government Financial Statement for the year ended on December 2015s. The District Government of Bolaang Mongondow, before implemented accrual basis PP 71/2010 always received non-WTP opinion, because of asset problems. The objective of the research is to analyze the implementation of Government Accounting Standard to Fix Asset on the District Government of Bolaang Mongondow. The result of research indicate that although the District Government of Bolaang Mongondow has implemented the SAP based on accrual basis on this fix assets based on regulation (PP 71/2010) at Local Government Financial Statement Budget Year 2015s, it is found that financial statement still have constraints such differences in recording those assets between accounting division and assets division. In addition, there is non-current asset which do not master by SKPD, there is no information regarding existing assets, and some assets are also not clearly described. Those constraints have caused to gain Qualified Opinion of LKPD 2015s as audited by BPK. Keywords        : Implementation, Governmental Accounting Standard, Fix Asset.
FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP ANGGARAN PENDAPATAN DAN BELANJA DAERAH (APBD) BERBASIS KINERJA PADA PEMERINTAH KOTA BITUNG PROVINSI SULAWESI UTARA
Authors: Woinalang Anestasye Agnes , Sondakh Jullie J. , Ilat Ventje
Published: August 2018

Public demands to create good governance such as accountability for local financial management drives government to increase their effort in achieve successful implementation of performance based budgeting by clearly ensure the related between expenditure allocation and performance with efficiency and effectiveness. This research aims to analyze the affecting of budgeting integration with planning and organizing, comprehensive planning and budgeting system and monitoring and evaluating of APBD simultaneous and partially. This study uses samples for 70 people to test the hypothesis of budgeting integration with planning and organizing, comprehensive planning and budgeting system and monitoring and evaluating of APBD simultaneous and partially used F test and T test with multiple linear analysis method. The result prove that budgeting integration with planning and organizing, comprehensive planning and budgeting system and monitoring and evaluating simultaneous affect significantly to performance based budgeting of APBD. Budgetting integration with planning and organizing and monitoring and evaluating partially affect significantly to performance based budgeting of APBD Keywords : APBD, Reinventing Government, Agency, Kebijakan
FAKTOR – FAKTOR YANG MEMPENGARUHI KUALITAS AUDIT PADA INSPEKTORAT PROVINSI SULAWESI UTARA
Authors: Turangan Grace M. , Karamoy Herman , Tinangon Jantje J.
Published: August 2018

The purpose of this research is to examine the effect of the competence, experience, independence, objectivity, integrity and motivation auditor in North Sulawesi Provincial Inspectorate to audit quality. The study population was all auditors in Inspectorate of North Sulawesi province with a total sample of 60 auditors working in the Inspectorate of North Sulawesi province. The sampling technique used purposive approach / judgment sampling. The results of multiple regression analysis explains that the quality of the audit which is owned by the Inspectorate of North Sulawesi associated positively or direction of the competence, experience, independence, objectivity, integrity and motivation. the results of the study to simultaneously show that variables, Competence, experience, independence, objectivity, integrity and motivation together significantly influence the variable quality of the audit. While in partial competence, experience and independence not significant effect on audit quality otherwise variable objectivity, integrity and motivation have a significant effect on audit quality. The correlation coefficient (R) of 0.803 indicates that the relationship between competence, experience, independence, objectivity, integrity and motivation have a relationship (correlation) is very strong on audit quality, as it approaches a value of 1. The value of adjusted R2 as the coefficient of determination is 0.605, which means improvement of audit quality by 60.5% influenced by competence, experience, independence, objectivity, integrity and motivation, while the remaining 39.5% is influenced by other factors outside the research or explained by other variables not included in this study. Key Words :     Audit quality, competence, experience, independence, objectivity, integrity and motivation.
PENGARUH KOMPETENSI SUMBER DAYA MANUSIA, TEKNOLOGI INFORMASI, REVIU LAPORAN KEUANGAN DAN SISTEM PENGENDALIAN INTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN PADA PEMERINTAH PROVINSI SULAWESI UTARA
Authors: Kalumata Merlyn C. T. , Ilat Ventje , Warongan Jessy D. L.
Published: August 2018

This study aims to examine the effect of human resources competence, information technology, review of financial statement and internal control system on the quality of financial statement in Government of North Sulawesi. The variables in this study consist of independent variable :human resources competence (X1), information technology (X2), review of financial statement (X3) and internal control system (X4).On the other hand, the dependent variable is the quality of financial statement (Y). Data were analyzed by multiple linear regression analysis (multiple regression). The results indicate that human resources competence, information technology, review of financial statement and internal control system simultaneously have a significant influence on the quality of financial statement. The value of the coefficient of determination shows that human resources competence, information technology, review of financial statement and internal control system simultaneously contribute to the quality of financial statement.R2 is 71.3%, it means those dependent variables affect the quality of financial statement by 71.3%. While the remaining of 28.7% is influenced by other variables which are excluded within this research. Partial test results show that information technology, review of financial statement and internal control system have a significant impact on the quality of financial statement. Human resources competence has no significant impact on the quality of financial statement. Keywords        :           quality of financial statement, human resources competence, information technology, review of financial statement, internal control system
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KEANDALAN DAN KETEPATAN LAPORAN KEUANGAN SATUAN KERJA PERANGKAT DAERAH PADA PEMERINTAH KABUPATEN MINAHASA TENGGARA
Authors: Kosegeran Anando Iphan , Kalangi Lintje , Wokas Heince
Published: August 2018

This research is motivated by the fact that the financial statements of local government in Fiscal Year 2008 through Fiscal Year 2012, getting Disclaimer opinion of the Audit Board of the Republic of Indonesia Representatives of the Province of North Sulawesi. Therefore, with stronger demand and transparency of public institutions, both the center and in the regions, the researchers are interested in examining the "analysis of the factors affecting the reliability and accuracy of financial statements on education in Southeast Minahasa regency government. This study aims to determine whether the factors of human resource capacity, utilization of information technology and internal control of accounting affect the reliability and accuracy of financial reports on education in Southeast Minahasa Government. This study uses a quantitative research that emphasizes the hypothesis testing. The analytical method used in this research is multiple linear regression analysis, whereas for the processing of research data using SPSS version 21. The test results partially variable by using the criteria of significance <0.1 indicates that, human resource capacity, utilization of information technology and internal accounting pegendalian significant effect on the reliability and accuracy of the financial statements of the local work force in Southeast Minahasa regency government. While the test together shows that the human resource capacity, utilization of information technology and accounting internal control significant effect on the reliability and accuracy of the financial statements of the local work force in Southeast Minahasa regency government. Keywords: Capacity of Human Resources, Information Technology, Internal Control, Reliability and Accuracy of Government Financial Statements, SKPD.
ANALISIS RASIO KEUANGAN ANGGARAN PENDAPATAN DAN BELANJA DAERAH (APBD) KOTA MANADO UNTUK MENILAI KINERJA KEUANGAN PEMERINTAH KOTA MANADO TAHUN ANGGARAN 2011 - 2015
Authors: Pilat Juddy Julian , Morasa Jenny
Published: August 2018

This study aims to assess the financial performance of Manado City Government using Financial Ratio Analysis of Regional Budget for Fiscal Year 2011-2015. Type of research is the descriptif qualitative with case study approach. The processed data is the Budget Realization Report of Manado City Government for Fiscal Year 2011-2015 were obtained from the internet publication on the official website of Financial Management Board and Regional Property of Manado City. The analysis used to analyze the Regional Financial Performance is Financial Ratio Analysis by calculate the Ratio of Independence, Degree of Fiscal Decentralization, Ratio of Effectiveness, Ratio of Efficiency and Ratio of Expenditure Congruence. While the analysis used to analyze the Ability of Regional Finance is to calculate the Share and Growth, Map of Regional Finance Capability and Financial Capability Index. Based on the calculation and analysis of the Regional Financial Performance can be concluded that the pattern of the region's autonomy level relationships in Manado City is instructive criteria. Degree of Fiscal Decentralization is still lacking, but the Ratio of Effectiveness is very effective and the Ratio of Efficiency is also very efficient. Ratio of Expenditure Congruence shows the balance between expenditures are not balanced. Based on the calculation and analysis of the Regional Financial Capability can be concluded, that the condition of financial ability of Manado City is still not ideal. Share and Growth calculation results, the position of Manado City is in quadrant II and Financial Capability Index of Manado City is high. Keywords: Financial Ratio Analysis of Regional Budget, Financial Performance of Local Government.
ANALISIS KEPATUHAN PT BANK RAKYAT INDONESIA (PERSERO) Tbk PADA REVISI PSAK 60
Authors: Longgorung Lisa Christy , Ilat Ventje
Published: August 2018

Statement of Financial Accounting Standards (SFAS) 60 adjustment in 2014 is a standard that governs the disclosure of financial instruments. This greatly affects the standard of disclosure of details of banking information Indonesia on financial assets in the financial statements, as the industry is highly regulated, allegedly the level of compliance of the Bank Rakyat Indonesia (BRI) to implement the standard was high. Financial assets consist of available-for-sale, held to maturity, loans and receivables, and financial assets at fair value through profit or loss. This study aimed to see if the BRI bank disclose financial assets in accordance with SFAS No. 60 adjustment, 2014. The research method is descriptive qualitative. The results showed BRI bank in the disclosure of their financial assets in accordance with SFAS No. 60 adjustment in 2014 but the management did not express because the default has been completed and the loan terms have been renegotiated before the end of the reporting period. Bank BRI to apply IAS 60 and keep abreast of revisions in accordance with the specified standard. So that transparency in the disclosure of financial statements BRI clearer and can build higher trust of our customers and shareholdersKeywords : bank,disclosure, financial instrument
ANALYSIS OF INTERNAL CONTROL OF FIXED ASSETS IN PT. LUMBUNG BERKAT INDONESIA
Authors: Makaluas Jesella Lourina , Pontoh Winston
Published: August 2018

The presence of an internal control system of fixed assets that will assist management in supervising, monitors costs incurred when fixed assets are acquired until property, plant, and equipment are released. Adding or extending the useful life of fixed assets and assisting in increasing the operational contribution and productive capacity of the company's fixed assets maintain security, check the accuracy and correctness of data from the company's fixed assets. This study aims to determine the implementation of the structure of Internal Controls of Fixed Assets conducted in PT Lumbung Berkat Indonesia which is a type of construction company. The analysis method used is descriptive method. Data type is qualitative data with secondary data source. The result of the research shows that internal control in PT Lumbung Berkat Indonesia has not been effective yet. This is seen from the lack of separation of duties and responsibilities between the finance and accounting departments, the absence of an audit committee, never conducting tests and measurements on fixed assets. Any decision relating to fixed assets shall first be authorized by the President Director, but the company never conducts physical property checks and matching with fixed assets records. There is also no expenditure on capital and revenues. Depreciation method used is straight line depreciation  and implemented continuously every year. However, the list of fixed assets of the company has not been up to date since the company only attaches fixed assets in the form of buildings and vehicles in the project (excluding vehicles and inventory in the office).Keywords: Internal Control, Fixed Assets.
PENGARUH RESPON PERUSAHAAN DALAM INVESTASI TEKNOLOGI INFORMASI TERHADAP KINERJA PERUSAHAAN FINANCE DI MANADO
Authors: Dajoh Imelda Anggereiny , Wokas Heince
Published: August 2018

Financing companies are companies that provide or lend funds to consumers for the purchase of goods - goods such as vehicles, machinery, tools - and other heavy equipment - Other items purchased with a guarantee. Information technology investment is one of the company's assets that could improve the performance of the company in order to achieve company goals. Where technology is defined as the development and application of combining resources and knowledge that can help people solve the problem, while the information is a very important resource as a staple in maintaining the continuity of the company. So the information technology communication lines that carry data, voice and video that have been processed, so it is useful to take a decision that has meaning and is useful to achieve certain goals. Object of this study is a company - a finance company that is in Manado. Study authors are conducting the research is that information technology investments made by finance companies can improve the performance of the company. Based on the research results obtained by a simple linear regression equation between the value of information technology on performance is Y = 0.987 X + ε. This equation gives the sense that if the investment company's response to Information Technology  ( IT )  increases 1 unit, then the performance of the company will increase by 0.987 units .. If the value of β which is the correlation coefficient of the variable response to the company's IT investment  ( X )  of 0.987 means that if the response to the company's IT investment increase by 1 unit then the performance of the company will increase by 0.987 unitsKeywords :  system information, technology information investment, performance, finance company.
PENGARUH PENYAJIAN LAPORAN KEUANGAN DAERAH DAN AKSESIBILITASNYA TERHADAP TRANSPARANSI DAN AKUNTABILITAS PENGELOLAAN KEUANGAN DAERAH DI PEMERINTAHAN KABUPATEN KEPULAUAN TALAUD
Authors: Poae Dedy Aries , Saerang David P. E
Published: August 2018

At the time of onset of regional autonomy in the hope that emerges is more independent local governments in the implementation of government activities and conduct development in their respective areas. Government Regulation Number 24 of 2005 Government Accounting Standards neighbor besides achieving good governance is also the answer to anticipation the financial reporting guidelines that can be generally accepted.The research was conducted at the head and the staff involved in the process of financial management in the Government District Talaud Islands. This study aimed to determine the effect of financial statement presentation and accessibility to transparency and accountability in government financial management goverment Talaud Islands.Data analysis method used is the method of multiple linear regression, descriptive statistics test, test validity and reliability testing, test assumptions of classical, hypothesis testing  ( F test and t test ) , the coefficient of determination  ( R ² ) . To complete the overall data analysis used SPSS 20.0 software.The results show the financial statement presentation and accessibility significantly affect the transparency and accountability of financial management. It can be seen from the equation Y = 5,425 + + 0.579X1 0.094X2. Of multiple linear regression equation shows that the financial statement presentation and accessibility positive effect on transparency and accountability in the management of the financial statements. The correlation coefficient  ( R )  obtained for 65.3% and the coeffi cient of determination  ( R ² )  of 42.7% and the remaining 57.3% or other variables not examined in this study. Results of hypothesis testing  ( F test )  showed a significance value of 0.000 at the significant level α = 0.05 level test results mean F states H0 rejected Ha accepted. And  ( t test )  showed for the variable X1  ( Regions Financial Statements )  significant value for 0000 with a significant level of α = 0.05 then H0 is rejected means-Ha is accepted, it means the area of financial statement presentation variables significantly affect the transparency and accountability of financial management. For the variable X2  ( Aksesibilitan Regional Financial Statements )  significant value of 0.526 with a significant level of α = 0.05 then H0 is accepted means Ha rejected, meaning that the variable with Regional Financial Statements do not significantly affect the Transparency and Accountability of Financial Management.
ANALISIS PENCATATAN DAN PELAPORAN ASET TETAP PADA PEMERINTAH KABUPATEN KEPULAUAN SANGIHE TAHUN 2011 (STUDI KASUS PADA DINAS PPKAD SELAKU SKPKD)
Authors: Mogi Deasy Anastasia , Morasa Jenny
Published: August 2018

Local governments are reguired to make accountability reports that use accounting system that is set by the central government in the form of law – laws and regulations that are binding on all Government local government. Therefore, each Regional Financial Management Unit  ( SKPKD )  must prepare its financial statements based on the government regulation number 24 of the Minister of home affairs Number 59 year 2007, which is an amandement to Permendagri N0. 13 year 2006 on guidelines financial Management.The research was conducted in Sangihe regency, which in this study, analyzed fixed asset Recording and Reporting on Local Government in this case the Departement of finance and revenue management as a Regional Asset SKPKD for fiscal year 2011.The purpose of this study is to analyzed the suitability of the recording and reporting of fixed assets in Sangihe regency government especially the Departement of revenue in the finance and asset management areas as SKPKD to financial statements in  financial report balance Sangihe islanda District government with government regulation No. 24 year 2005 on standards government accounting and No. 13 year 2006 on Regional Financial Management Guidelslines.The study uses a descriptive research design in the form of case studies. Type of data used is quantitative data that figures-figures in the Balance sheet. The author uses the method library research, field surveys, and documentation required for data collection.The results showed that, Sangihe regency government has done the recording and reporting of fixed assets with good, though not fully in accordance with government  Regulation No. 24 year 2005 regarding the Regulation of the minister and the government accounting standards of 2007 because the 2011 financial statements opinion gets no opinion  ( Disclaimer Opinion)  by CPC caused by asset accounting. However, the financial statements have been prepared in time to be used for the users as decision makers and as refence for the preparation of financial statements with fiscal year 2012 and in accordance with government accounting standards.