bluuebunny/crossref_metadata_2025_split huggingface dataset:
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.
PENGARUH KOMPETENSI, INDEPENDENSI, DAN ETIKA TERHADAP KUALITAS AUDITOR PADA APARAT INSPEKTORAT DALAM PENGAWASAN PENGELOLAAN KEUANGAN DAERAH KOTA BITUNG
Authors: Maramis Lidya Anggiline , Wokas Heince 
Published: August 2018

The increasing demands of the community for clean governance, fair, transparent, andaccountable should be taken seriously and systematically. All levels of state officials, both at the level of the executive, legislative, and judicial branches must have a shared commitment to uphold good governance and clean government. The study was conducted in the supervision of Government Internal City officials in this regard Inspectorate Bitung in Bitung City. In the present study investigated the influence of competence, independence and ethics for auditors in monitoring the quality of financial management. The purpose of research is to determine how much influence the competence, independence, and ethics to the quality of the personnel inspectorate auditors in financial management oversight Bitung City.Data analysis methods used are descriptive statistics, the classical assumption test, test correlation coefficient, coefficient of determination t est, hypothesis testing ( test f and t test ) . to complete the overall data analysis used SPSS software version 20. The results showed the equation Y = 6.882 -0.019 + 0.437 X1 0.300 X2 + X3. Of multiple linear regression equation shows a constant value of 6.882 gives the sense that if competence ( X1) , independence ( X2 ) , and ethics ( X3 ) constant perceived or equal to zero ( 0 ) , then the magnitude of the variable quality of the auditor on the apparatus inspectorate ( Y ) amounted to 6.882. Correlation coefficient obtained for the coefficient of determination of 0.700 and 0.490, while the remaining 51% of other variables not examined in this study. Results of hypothesis testing ( test f ) indicates the level of significance is less than 0.05 is 0.000 thus, the study received HA4 hypothesis, and hypothesis testing ( t test ) showed for the variable ( X1 ) = 0.864 competence as such, this study rejected Ha1 hypothesis which states that competency variable does not affect the quality of the auditors, it can be seen from a greater significance level of 0.05 is 0.864. These results contrast with previous research that states that affect the quality of the auditor's competence. This is due to the lack of training in research or no education system appropriate competency and followed by the Inspectorate in the auditor oversight of financial management in the city of Bitung, ( X2) = 0.05 ie 0.001 independence as such, this study received a hypothesis Ha2, and ( X3 ) = 0.05 ie 0.008 ethics as such, this study received Ha3 hypothesis.
PENGARUH KOMPETENSI, INDEPENDENSI DAN PENGALAMAN TERHADAP KUALITAS AUDIT APARAT INSPEKTORAT KOTA TOMOHON DALAM PENGAWASAN PENGELOLAAN KEUANGAN DAERAH
Authors: Bolang Marietta Sylvie , Sondakh Jullie J. , Morasa Jenny 
Published: August 2018

This study examined the influence of the auditors’ competency, independency, and experiences towards audit quality of financial auditing of the staff of inspectorate in Tomohon City as part of their supervision function. The finding of this study could be an important input for improving the quality of financial management of the local government since the policy of decentralization has given the local governments authority not only to manage natural resources but also their financial sector. However, as could be seen there are still a lot of problems related to financial management mostly caused by the poor knowledge and skills related to financial auditing of government offici als responsible for this specific task. It is common to find inconsistency in the financial report of internal auditor ( inspectorate ) and external auditor, Supreme Audit Agency ( Badan Pemeriksa Keuangan) .There were two variables in this study. Audit quality was the dependent variable ( Y ) while the independent variables elaborated into three variables, namely: auditor’s competency ( X1 ) , auditor’s independency ( X2 ) and auditor’s experiences ( X3 ) . There were 36 personnel of the Inspectorate’s Office of Tomohon City participated as the sources of this study. Thus, the population of this research is the Tomohon City Regional Inspectorate officers. Data used in this study were primary and secondary data, while questioner and indepth interview as well as document study used as the data collection methods. The first consecutive methods employed to obtain primary data while the last used for obtaining secondary data. Both data analyzed using the multiple linear regression techniques.This study found that the influence of independent variable which were competency, independency and experiences towards dependent variables which was audit quality was significant. The 0.645 value of coeficient determination showed the significant relationship between both variables. This means that the equation model used in this study found the significancy at about 64,5%. The remaining proportion which was 35,5% explained by the other factors which were not part of this model. After examining the hypotheses, it can be concluded that partially competency had positive influence but not too significant to the quality of the inspectorate officer. However, independency and experiences had a positive and significant influence to the auditing quality of the public servant working in the inspectorate’s office.This study recommends to improving the knowledge and skills of the public apparatus by conducting short courses and training in accounting and auditing.Keywords: audit quality, competency, independency and experiences
PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN DAN PERAN KUASA PENGGUNA ANGGARAN TERHADAP KINERJA PEMERINTAH DAERAH KABUPATEN KEPULAUAN TALAUD
Authors: Kasili Sinthia Anelia , Saerang David P. E 
Published: August 2018

This research aims to discover the effects of Participation in Budget Preparation and the Role of Authority of the Budget User on the Regional Government Performance. The research was conducted in the Talaud Regency, one of the Autonomy Regions in North Sulawesi. The samples were taken using purposive sampling. The research sample was the Authorized Officials of Budget Users in Satuan Kerja Perangkat Daerah Pemerintah Kabupaten Kepulauan Talaud which were as many as 103 people.The Multiple Linear Regression, descriptive statistics, classic assumption test, correlation coefficient ( R) , determination coefficient ( R² ) and hypothesis testing ( t test and F test ) were used to analyze the data. This method of analysis used the Software Statistical Products and Solution Services ( SPSS) version 20.0.The results of the research shows that the Participation in Budget Preparation and the Role of Authority of the Budget User on the Regional Government Performance both partially and simultaneously. Therefore, the hypotheses proposed in the research were accepted.Key words : Participation in Budget Preparation, Role of Authority of the Budget User, Regional Government Performance.
PENGARUH DISKUSI VERBAL DALAM REVIEW KERTAS KERJA AUDIT TERHADAP KINERJA AUDITOR PADA KANTOR BPK RI PERWAKILAN SULAWESI UTARA
Authors: Marunduh Andrew , Mawikere Lidya 
Published: August 2018

The implementation of accountability in public sector to the establishment of good governance and claen governance in Indonesia was increasing. There are monitoring, control, and inspection as three main aspects to support a good governance. BPK has responsibilities in controlling and giving opinion to the governance financial reports.This study purpose to find out the effect of the verbal discussion in audit working paper review, work experience and motivation to the performance auditors at BPK RI in North Sulawesi.This study chosen BPK RI in North Sulawesi as an object research with population amount was 65 auditors, taken from census method.The independent variables used in this study were verbal discussions ( X1 ) as well as the dependent variable is the performance auditor ( Y ) . This study uses simple linear regression analysis and the use of primary data in the form of questionnaires, whereas for hypothesis testing done partially.Based on the analysis results can be known results for the variable Verbal Discussion ( X1 ) tcount= 5777 and significantly t= 0.000 and 2.000. From these results it can be seen that tcount> tTablecan be stated that HTableorefused and His received and a significant level of 0.000 <0.05 Therefore Verbal Discussion of significant effect on the Performance Auditor.Key Word: BPK RI, performance auditor
PENGARUH RASIO KEUANGAN TERHADAP KEBIJAKAN DIVIDEN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA
Authors: Nursaada . , Alexander Stanly , Budiarso Novi 
Published: August 2018

Tujuan dari penelitan ini adalah untuk mengetahui seberapa besar pengaruh rasio keuangan Return On Equity, Debt to Equity Ratio, Current Ratio terhadap Dividen Payout Ratio baik secara simultan maupun parsial.Data dalam penelitian ini adalah data sekunder yang diperoleh melalui laporan tertulis berupa laporan keuangan perusahaan yang terdiri dari Neraca, Laporan Rugi/Laba, dan Laporan Perubahan Modal/Ekuitas yang diperoleh dari Bursa Efek Indonesia. Laporan Keuangan yang menjadi objek analisis diambil selama kurun waktu 2007-2010.Metode analisis yang digunakan adalah analisis regresi linear berganda, dan untuk pengujian hipotesis digunakan pengujian statistic uji F dan uji t. Dengan menggunakan Software Program SPSS Version 20,0 for windows.Pertama, statistic deskriptif. Tahap kedua, pengujian kualitas data. Tahap ketiga, melakukan uji penyimpangan asumsi klasik. Tahap keempat, melakukan analisis regresi berganda. Dan tahap kelima, melakukan pengujian hipotesis. Kata Kunci: Rasio Keuangan, Dividen
ANALISIS KINERJA ANGGARAN BELANJA PADA BADAN PENGELOLA KEUANGAN DAN BARANG MILIK DAERAH PROVINSI SULAWESI UTARA
Authors: Karinda Chrisman Youlli , Ilat Ventje , Mawikere Lidia 
Published: August 2018

Belanja dalam Laporan Realisasi Anggaran Merupakan Komponen penting yang mengundang perhatian publik. Hal itu disebabkan karena masyarakat sebagai pemberi dana melalui pajak daerah yang mereka bayarkan berkepentingan untuk mengetahui apakah dana tersebut telah digunakan dengan semestinya, efisien, efektif, dan berorientasi pada kepentingan publik. Adapun tujuan dari penelitian ini adalah untuk mengetahui dan menganalisis kinerja anggaran belanja dalam laporan realisasi anggaran pada Badan Pengelola Keuangan Dan Barang Milik Daerah Provinsi Sulawesi Utara dari Tahun Anggaran 2009-2012. Data yang digunakan adalah Laporan Realisasi Anggaran Tahun Anggaran 2009-2012. Dari hasil analisis yang terdiri dari analisis varians (selisih) belanja, analisis pertumbuhan belanja, analisis keserasian belanja, rasio efisiensi belanja dan rasio belanja daerah terhadap PDRB. Tahun 2009 terdapat selisih anggaran belanja sebesar Rp. 95.735.271.217,62, tahun 2010 Rp. 61.329.077.260,00, tahun 2011 Rp. 157.837.732.725,00, tahun 2012 Rp. 189.330.495.775,00. Tahun 2010 terjadi pertumbuhan realisasi belanja sebesar 9,96% dibanding tahun sebelumnya, tahun 2011 sebanyak 13,05%, tahun 2012 sebanyak 37,74%. Untuk analisis keserasian belanja, tahun 2012 rasio belanja operasi sebesar 69,013%, rasio belanja modal sebesar 19,795%, rasio belanja tak terduga 0,004%, rasio transfer bagi hasil 11,188%. Tahun 2009 realisasi belanja sebesar 91,53% dari yang dianggarkan, tahun 2010 hanya sebesar 94,88%, tahun 2011 hanya sebesar 89,07%, tahun 2012 hanya sebesar 90,34%. Kata kunci : kinerja, anggaran,belanja.
PENGARUH PENERAPAN SISTEM ADMINISTRASI PERPAJAKAN MODERN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KOTA MANADO (STUDI KASUS PADA KANTOR PELAYANAN PAJAK PRATAMA MANADO)
Authors: Tologana Evalin Yuanita , Kalalo Meily 
Published: August 2018

Tujuan diadakannya penelitian ini adalah untuk mengetahui pengaruh penerapan sistem administrasi perpajakan modern terhadap kepatuhan wajib pajak orang pribadi di kota manado serta seberapa besar pengaruh tersebut.Penelitian tersebut dilakukan pada 100 wajib pajak orang pribadi yang berdomisili di daerah kecamatan Malalayang dengan memberikan sejumlah pertanyaan dalam bentuk kuesioner yang diukur dengan skala likert.Metode penelitian yang digunakan dalam penelitian ini adalah analisis statistik deskriptif berupa analisis regresi linear sederhana termasuk didalamnya untuk mengetahui koefisien korelasi dan koefisien determinasi untuk menguji hipotesis uji t. Data yang terkumpul dianalisa dengan menggunakan bantuan software sttistik SPSS version 17.Hasil analisis regresi yang diperoleh adalah Y = 13,428 + 0,367 X + e. Persamaan diatas memperlihatkan nilai dari koefisien X sebesar positif (0,367). Ini berarti variabel penerapan sistem administrasi perpajakan modern berpengaruh positif terhadap kepatuhan wajib pajak. Apabila penerapan sistem administrasi perpajakan modern mengalami peningkatan maka kepatuhan wajib pajak orang pribadi juga akan meningkat dan sebaliknya. Dari hasil uji t diketahui thitung untuk variabel pengetahuan wajib pajak = 3,387 dan ttabel = 1,660. Jadi dapat dilihat bahwa thitung > ttabel maka H0 ditolak Ha diterima, juga dapat dilihat dari hasil signifikan < 0,05 maka H0 ditolak Ha diterima, artinya variabel sistem admininstrasi perpajakan modern berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak orang pribadi.
EVALUASI KONTRIBUSI PENERIMAAN PAJAK DAERAH TERHADAP PENDAPATAN ASLI DAERAH DI KABUPATEN MINAHASA
Authors: Rorong Shendi , Kalangi Lintje 
Published: August 2018

A B S T R A K Tujuan penelitian ini ialah untuk mengevaluasi penerimaan pajak daerah terhadap pendapatan asli daerah dan untuk mengetahui kontribusi pajak daerah terhadap pendapatan asli daerah Kabupaten Minahasa serta memproyeksikan kontribusi penerimaan pajak daerah tahun 2014. Hasil penelitian ini yaitu menunjukkan bahwa kontribusi pajak daerah terhadap pendapatan asli daerah sebesar 35,84 % pada tahun 2009. Tahun 2010 pajak daerah terhadap pendapatan asli daerah sebesar 37,34%. Pada tahun 2011 mengalami peningkatan pajak daerah terhadap pendapatan asli daerah sebesar 42,33%. kemudian pada tahun 2012 pajak daerah terhadap pendapatan asli daerah mengalami peningkatan juga sebesar 46,36 %. Dan pada tahun 2013 pajak daerah terhadap pendapatan asli daerah mengalami penurunan yaitu sebesar 37,24%. Dan berdasarkan data historis, proyeksi penerimaan kontribusi pajak daerah Kabupaten Minahasa pada tahun 2014 sebesar Rp.951.133.366,05. Kata kunci : Pajak Daerah , Pendapatan Asli Daerah, Penerimaan Pajak ABSTRACT The purpose of this study was to evaluate the local tax revenue to local revenues and to determine the contribution of local taxes to local revenues as well as projecting the contribution of Minahasa District local tax revenue in 2014. Results of this research that indicates that the local tax contribution to local revenues by 35, 84% in 2009. year 2010 local taxes to local revenues amounted to 37.34%. In the year 2011 increased local taxes to local revenues amounted to 42.33%. later in 2012 local taxes to local revenues also increased by 46.36%. And in 2013 the regional tax on local revenue decreased by 37.24%. And based on historical data, the contribution of local tax revenue projections Minahasa district in 2014 amounted Rp.951.133.366, 05. Keyword : Local Taxes, Local Revenue, Tax Filing
ANALISIS EFEKTIVITAS DAN KONTRIBUSI PAJAK KENDARAAN BERMOTOR TERHADAP PENERIMAAN PENDAPATAN ASLI DAERAH DI PROVINSI MALUKU UTARA
Authors: Hasannudin . , Wokas Heince 
Published: August 2018

ABSTRAKReformasi di bidang perpajakan dilakukan oleh pemerintah pusat, guna melaksanakan otonomi daerah, yakni dengan membagi sumber penerimaan negara berupa pajak pusat dan pajak daerah. Pajak kendaraan bermotor merupakan salah satu jenis pajak daerah yang sangat potensial dalam meningkatkan penerimaan daerah bagi provinsi maluku utara sebagai provinsi kepulauan, dimana moda transportasi utama dalam menghubungkan seluruh wilayah diprovinsi maluku utara adalah mengunakan kendaraan bermotor, baik yang dioperasikan didarat maupun dilaut. Tujuan dari penelitian ini adalah untuk mengetahui efektivitas dan kontribusi penerimaan pajak kendaraan bermotor terhadap pendapatan asli daerah (PAD). Data yang telah diolah kemudian dianalisis dengan menggunakan analisis deskriptif kualitatif. Hasil penelitian menunjukan bahwa penerimaan pajak kendaraan bermotor diprovinsi maluku utara efektif. Sementara kontribusi pajak kendaraan bermotor terhadap penerimaan PAD adalah kurang baik. Disisi lain efektivitas dan kontribusi pajak kendaraan bermotor terhadap PAD menunjukan tren yang menurun. Hal ini menunjukan bahwa dinas pendapatan dan pengelolaan aset daerah provinsi maluku utara sudah baik dalam mengelola penerimaan pajak kendaraan bermotor namun belum serius dalam mengoptimalkan potensi penerimaan pajaknya.Kata kunci : Otonomi daerah, Pajak Pusat, Pajak Daerah, Pajak Kendaraan bermotor, Kontribusi, Efektivitas. ABSTRACT Taxation reforms carried out by the central government, in order to implement regional autonomy, namely the sharing of resources in the form of central tax revenues and local taxes. Motor vehicle tax is one type of tax potential in the area of revenue generation for the province as a province of North Maluku islands, where the main mode of transportation in connecting the entire region of North Maluku is diprovinsi motor vehicle, both on land and at sea operated. The purpose of this study was to examine the effectiveness and contribution of the motor vehicle tax revenue to local revenues. The data have been processed and analyzed using qualitative descriptive analysis. The results showed that the motor vehicle tax revenue diprovinsi North Maluku effective. While the contribution of the motor vehicle tax revenue receipts are less good. On the other hand the effectiveness and contribution of the motor vehicle tax revenue showed a declining trend. This shows that the revenue department and the asset management area, North Maluku province has been good in managing motor vehicle tax revenue but not serious in optimizing the potential tax revenue.Keywords: Fiscal Decentralization, Central Tax, Local Tax. Motor vehicles tax, Contribution, Effectiveness.
LABA PER SAHAM DAN UKURAN : KARAKTERISTIK PEMBAYAR DIVIDEN ?
Authors: Pontoh Winston 
Published: August 2018

ABSTRAK Dividen merupakan salah satu komponen pengembalian yang sangat diharapkan oleh setiap investor selain keuntungan dari kelebihan atas harga saham. Selain itu, ukuran perusahaan dapat merupakan variabel yang berkontribusi dalam menentukan besarnya pembayaran dividen. Penelitian ini dilakukan pada 378 perusahaan yang terdaftar pada Bursa Efek Indonesia dalam periode 2009 sampai dengan tahun 2011 dengan menggunakan metode analisis regresi logistik dan metode uji beda rata-rata. Hasil penelitian ini menunjukkan bahwa laba per saham (EPS) berpengaruh signifikan terhadap jumlah pembayaran dividen, sedangkan ukuran perusahaan tidak berpengaruh signifikan. Kontroversi atas ukuran perusahaan, diuraikan lebih lanjut berdasarkan jenis perusahaan pembayar dividen, dan ditemukan bahwa ukuran perusahaan merupakan salah satu karakteristik perusahaan pembayar dividen. Dengan menelaah lebih jauh variabel laba per saham, maka karakteristik yang muncul adalah bahwa perusahaan yang membayar dividen secara penuh memiliki nilai laba bersih yang tinggi dan memiliki jumlah saham beredar yang lebih sedikit. Dalam konfirmasi akhir, dapat diketahui bahwa, perusahaan-perusahaan yang membayar dividen bukan merupakan jenis perusahaan sapi perah. Kata Kunci : laba per saham, ukuran perusahaan, jumlah saham, laba bersih, dividen ABSTRACT Dividend is the main component of return that is very expected by investors, beside of capital gain. Also, the size of company could become as contribute variable to determine the amount of dividend payment. This study had samples for 378 companies listed in Indonesia Stock Exchange for period of 2009 till 2011, conducting logistic regression analysis and paired samples t test. The result of study shows that, earnings per share had significant relationship with the amount of dividend payent, while size of company had not. The controversy of size’s result is analyzed further based on companies who had paid the dividend, and found that, size of company is one of characteristics of companies who paid dividend. More analysis conducted to earnings per share, it is found that, companies who paid dividend have characteristics such as higher net income and less outstanding shares. In the last confirmation, this study found that, companies who always paid dividend were not a type of cash cow companies. Keywords : earnings per share, company size, shares amout, net income, dividend
PENGARUH STRUKTUR KEPEMILIKAN, LIKUIDITAS DAN LEVERAGE TERHADAP FINANCIAL DISTRESS
Authors: Budiarso Novi Swandari 
Published: August 2018

The purpose of this study was to determine the variables that contribute to financial distress at the manufacturing company. Another aim is to conclusion the solution for the financial distress, relation to the variable-variable: institutional ownership, liquidity and leverage.This study uses secondary data obtained from Indonesia Stock Exchange (BEI). During period 2010 to 2011. Data used in this study include financial ratios and ownership structure ratio. The statistical methods used to test the hypothesis is logit model. The results of this study indicate that variable institutional ownership have a significant positif to financial distress, liquidity have a significant negative to financial distress, while leverage have no significant effect to financial distress