scholarly journals Meningkatkan kinerja pemerintah daerah dengan transparansi dan akuntabilitas

2020 ◽  
Vol 2 (2) ◽  
pp. 85-94
Author(s):  
Rahandhika Ivan Adyaksana ◽  
Lutfi Alqurani

This research aims to determine the effect of accountability and transparency on the performance of local governments.  The method used in this research is quantitative.  The data used was primary data and obtained by visiting the location directly (field research) and providing a research questionnaire to the respondent.  The research population was consisted of employees working in SKPD of Bantul Regency. Total population is 29 SKPD in Bantul Regency. The sample selection method uses purposive sampling technique.  Total sample is 86 respondents were obtained by distributing questionnaires in 2019. Data were analyzed using multiple linear regression.  The variables in this study are Accountability (X1), Transparency (X2) and Government Performance (Y).  The results of the study prove that accountability and transparency have a significant and positive effect on government performance

Author(s):  
Vincentia Wahju Widajatun ◽  
Francisca Kristiastuti

This study aims to determine the effect of regional financial supervision on local government performance, the effect of regional financial management accountability on regional government performance, to determine the effect of transparency in regional financial management on regional government performance, and the effect of regional financial supervision, accountability and transparency of regional financial management on performance. Regional government. This research was conducted in West Bandung Regency. The sampling technique used non-probability sampling techniques so that the samples in this study were 34 people. The type of data used in this research is quantitative and qualitative data, while the data source is the primary data source. The method of data collection is done by using a questionnaire. The data analysis technique used multiple linear regression analysis with the help of the SPSS 24.0 program. The results of this study indicate that simultaneously regional financial supervision, accountability and financial management transparency have a significant effect on the performance of local governments. Regional Financial Supervision has no significant effect on Local Government performance, financial management accountability has a significant effect on Local Government performance, financial management transparency has a significant effect on Local Government performance.


Author(s):  
Aisyah Vania ◽  
Talbani Farlian

This study aims to analyze capital and profit-taking percentage influance on the revenue of grocery stores in Karang Anyar, Langsa. This study uses primary data and the method used to collect primary data is field research methods. The sample selection used Slovin sampling technique. By using Slovin formula, a population of 5 grocery stores and an error limit of 5 percent, obtained a sample of 5 grocery stores. The data analysis technique used to solve problem in the study is multiple linear regression analysis techniques. Based on calculation of Eviews 11, the simultaneous test results show that capital and percentage of profit-taking percentage have a significant effect on the revenue of grocery stores in Karang Anyar, Langsa. Capital and percentage of profit taking partially have a positive and significant effect on the revenue of grocery stores in Karang Anyar, Langsa


2018 ◽  
Vol 16 (4) ◽  
pp. 429-443
Author(s):  
Abdul Rahman Rahim ◽  
Andi Jam’an

Every organization is required to be in a conducive condition in order to produce optimal performance to serve the community. The successfulness of an organization in many activities was based on technological advantages, fund avalaibility, facilities and human capital. It demanded that every organization of the company must improve its competence in terms of human resources. This research was explanatory research with a quantitative approach that aimed to:1) analyze the effect of motivation on organizational commitment;2) analyze the effect of motivation on employees’ performance;3) analyze the effect of organizational commitment on employees’performance;4) analyze the effect of motivation on employees’ performance through organizational commitment. The study was conducted at the Regional Service Office of PT Telkom Kandatel Gorontalo Province with the total sample of 45 people, the sampling technique used was saturated sampling (census). Primary data collected using the questionnaires were then processed and analyzed using Structural Equation Modeling (SEM). The results of the study indicated that:1) motivation had a significant positive effect on organizational commitment;2) motivation did not have a significant effect on employees’ performance;3) organizational commitment had a significant positive effect on employees’ performance;4) motivation had a significant positive effect on employees’ performance through organizational commitment of PT Telkom Kandatel Gorontalo Province employees.


2020 ◽  
Vol 1 (6) ◽  
pp. 954-965
Author(s):  
Agung Sehpudin ◽  
Achmad Fachrodji

This study aims to analyze the influence of radio programs, broadcasters and transmitter power on listening to Pop FM radio Jakarta and listeners loyalty. Primary data were obtained from questionnaires and secondary data were obtained from field research such as interviews with companies. The population of this study were all listeners of Pop FM Jakarta radio in Jabodetabek in May-June with a total sample of 210 people. The analytical method used is the LISREL version 8.80 Structural Equation Modeling (SEM). The results showed that radio programs, broadcasters and transmitter power had a significant positive effect on interest in listening to radio. Meanwhile, radio programs, broadcasters and transmitter power also have a significant positive effect on radio listeners' loyalty. The R Square value is 0.75 that in this study the broadcast program variables, announcers and transmitter power contributed 75%, the rest was influenced by other variables by 25%


2020 ◽  
Vol 2 (3) ◽  
pp. 3301-3311
Author(s):  
Rafli Raynaldi ◽  
Mayar Afriyenti

This study aims to determine the effect of Gender, Experience, Expertise, Audit Situation, and Ethics on the auditor’s professional skepticism. The population in this study is the auditor at the Public  Accountant Office in the City of Padang. The population in Padang City is 7 Public Accountants with 45 auditors. The sample in this study uses the total sampling method because the total population is less than 100, then the entire populaton is sampled. The data used are primary data. Data collection techniques are used by means of Library Studies and Field Research. Data analysis method used is multiple linear regression. The results of this study indicate that gender affects auditor professuonal skepticism, expertise has a significant effect on the accuracy of auditor opinion, the audit situation has a effect on the accuracy of auditor opinion, the audit siuation has a positive effect on auditor skepticism and ethics has a significant effect on auditor skepticism.


2020 ◽  
Vol 2 (2) ◽  
pp. 93-108
Author(s):  
Guffron Abdul Azis ◽  
Mukhamad Roni ◽  
Taufiq Anshori

The objectives of this research were to find the influence of murabahah, rahn financing product superiority and the application of Islamic values ​​with quality of service to customer satisfaction in Islamic banks (PT BPR Syariah Lantabur Tebuireng Cabang Gresik). The approach of this research was quantitative using primary data. The sample in this research were customers of PT BPR Syariah Lantabur Tebuireng Cabang Gresik. With the sampling technique using non-probability sampling, so the authors get a total sample of 75 respondents. Analysis of the data in this research using Smart PLS 2.0 analysis tools. The results showed that Murabahah Financing a significant positive effect on Service Quality. Rahn had a significant positive effect on service quality. Islamic values ​​had a positive and not significant effect on service quality. Service Quality had a significant positive effect on Customer Satisfaction. Murabahah Financing had no significant negative effect on Customer Satisfaction. Rahn had a significant positive significant effect on Customer Satisfaction. Islamic values ​​had an insignificant negative effect on customer satisfaction. From the results of the path test, intervening variables it was service quality proven to be able to mediate the relationship between, Murabahah Financing, Rahn and Islamic Values ​​on customer satisfaction of PT BPR Syariah Lantabur Tebuireng Cabang Gresik. Keywords: Murabahah, Rahn, Islamic Values, Service Quality, Customer Satisfaction.


2021 ◽  
Vol 23 (1) ◽  
pp. 145-156
Author(s):  
NANIK ERMAWATI ◽  
NURUL RIZKA ARUMSARI

The performance of Small and Medium Enterprises (UKM) is the overall success achieved by SMEs, which can be seen from the increase in sales, increase in profit, increase in working capital, and increase in operating profit. It is so important the performance of UKM for the survival of UKM. Therefore, this study examines the performance of SMEs in Kudus Regency with the research population being all SMEs in Kudus Regency. The sampling technique used in this study was purposive sampling technique with a total sample of 94 respondents who can be processed. The data analysis technique used is multiple regression analysis techniques. The results showed that: 1). Understanding of accounting information, application of information systems, entrepreneurial skills do not affect the performance of SMEs, 2). Accounting knowledge has a positive effect on the performance of SMEs.


2021 ◽  
Vol 14 (2) ◽  
pp. 359-372
Author(s):  
Dewi Oktayani ◽  
Lukman Hakim ◽  
Susilawati

This study aims to analyze the effect of Return on Assets, Return On Equity anda Deb to Equity Ratio on the value of LQ45 companies listed on the Indonesia Stock Exchange 2014-2018. When the research was conducted in November-December 2020. The data used in this study are secondary data in the form of datafrom the companies 2014-2018 financial statemens obtained from Indonesia stock exchange. The research population is LQ45 companies listed on the Indo-nesia stock exchange (IDX) from 2014-2018. The sample of this research is 13 companies, the sampling technique uses purposive sampling method and that meets the sample selection criteria. The data analysis technique uses Multiple Regresision Test. Retur on asset has a positive and significant effect on firm value. Return On Equity Has no Significant and Positive Effect on Firm Value. Debt to Equity Ratio has a significant and positive effect on firm value


2020 ◽  
Vol 20 (1) ◽  
pp. 79
Author(s):  
Kusnadi Kusnadi ◽  
Rizki Yulianti ◽  
Suseno Hadi Purnomo

<p><em>This study aimed to analyze the effect of leadership style and work motivation on employee work productivity of PT. Asiatek</em><em> </em><em>Solusi Indonesia. The population in this study was 230 permanent employees, the number of samples could be taken 30% of the total population so there w</em><em>ere </em><em>69 employees as the total sample. The sampling technique uses the nonprobability sampling method. Methods of collecting primary data in the form of a questionnaire using Likert scale with questionnaire. Testing the validity and reliability using total Pearson product moment test and Cronbach Alpha. The method of analysis to answer the hypothesis using multiple linear regression with SPSS 22 version. The results showed that the leadership style and work motivation variables were significantly positive effect on the work productivity of employees of PT. Asiatek</em><em> </em><em>Solusi Indonesia amounted by 0,608 and 0,157. Variable of leadership style and work motivation simultaneously have a significant positive effect on productivity of employees PT.</em><em> </em><em>Asiatek</em><em> </em><em>Solusi Indonesia.</em></p>


2018 ◽  
Vol 3 (2) ◽  
pp. 445
Author(s):  
Lis Djuniar ◽  
Ida Zuraida

This study aims to determine the effect of Regional Original Income, Capital Expenditures and More Budget Financing on the Performance of District / City Regional Governments in South Sumatra Province in 2012-2016 with a total sample of 75 samples. This type of research is associative research. The data used in this study are primary data and secondary data. Data collection methods used in this study use the documentation method. Data analysis in this study uses qualitative analysis. The results in this study can be concluded that the Regional Original Income does not affect the Performance of the District / City Regional Government of South Sumatra Province. Capital expenditure does not affect the performance of the Regency / City regional government of South Sumatra Province. More Budget Financing Remains negatively affect the performance of local governments. Simultaneously Regional Original Revenue, Capital Expenditures and More Budget Financing Remains simultaneously affect the Performance of Regency / City Regional Government of South Sumatra Province.This result shows that if there is an increase of the Budget Financing Remaining, the assessment of Local Government Performance has decreased and vice versa if there is a decrease in the Budget Financing Remaining then the performance of the Regency / City Regional Government of South Sumatra Province has increased.


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