scholarly journals ASB ANALISIS STANDAR BELANJA UNTUK PENYUSUNAN RKA-APBD KEGIATAN PENYELENGGARAAN RAPAT

2021 ◽  
Vol 5 (2) ◽  
pp. 87-92
Author(s):  
Meilinda Trisilia
Keyword(s):  
Financial Management ◽  
Good Governance ◽  
Least Square ◽  
Government Programs ◽  
Ordinary Least Square ◽  
Government Administration ◽  
Descriptive Research ◽  
Digital Era ◽  
Regional Budgets ◽  
Free Government

The preparation and management of regional budgets are required to be more realistic and transparent. In the digital era, through e-government programs, it is expected to increase transparency, control, and accountability of government administration in order to implement Good Governance in kkn-free government. The preparation of ASB will help local financial management to be more transparent, fair, accountable and the efficiency of local government budgets can be achieved. The preparation of this ASB aims to establish an ASB model of Meeting activities within the Office and outside the Office that is used to assess the fairness of the workload and cost of such activities. This research uses descriptive research and in data analysis using Ordinary Least Square (OLS) method. This research produces a viable ASB model so that it can be used as a pagu (reference) in arranging meeting budgets inside and outside lumajang regency government offices.

scholarly journals PENGARUH FAKTOR EKONOMI, SOSIAL EKONOMI DAN IKLIM TERHADAP BENCANA ALAM DI INDONESIA

Jurnal Ecogen ◽  
2019 ◽  
Vol 1 (3) ◽  
pp. 539
Author(s):  
Surya Irmayani ◽  
Zul Azhar ◽  
Melti Roza Adry
Keyword(s):  
Economic Growth ◽  
Population Density ◽  
Natural Disasters ◽  
Urban Population ◽  
Participation Rate ◽  
Least Square ◽  
Ordinary Least Square ◽  
Descriptive Research ◽  
Negative Effect ◽  
Education Participation

This purpose of the research  are to the analyse the Economic Growth, Education Participation Rate, Urban Population, Population Density, Number of Rainfall in terms of Damage Natural Disasters in Indonesia. This type of research is associative descriptive research. This study is based on data 2015 obtained from institutions and related institution. Methods that being used are Ordinary Least Square (OLS). The estimation results show that Economic Growth has a significant negative effect the Damage Natural Disasters in Indonesia, Education Participation Rate has a not significant effect the Damage Natural Disasters in Indonesia, Urban Population has a significant positive effect the Damage Natural Disasters in Indonesia, Population Density has a not significant effect the Damage Natural Disasters in Indonesia, Number of rainfall has a not significant effect the Damage Natural Disasters in Indonesia. Keywords: Economic Growth, Education Participation Rate, Urban Population, Population Density, Number of Rainfall

scholarly journals DETERMINAN KINERJA PENGELOLAAN KEUANGAN DESA

2021 ◽  
Vol 8 (1) ◽  
pp. 47
Author(s):  
Ade Nur Rabbiah Nasution ◽  
Dewi Amalia
Keyword(s):  
Financial Reporting ◽  
Financial Management ◽  
Quantitative Data ◽  
Good Governance ◽  
Structured Interviews ◽  
Administration System ◽  
Government Administration ◽  
Village Government ◽  
The Village

This study aims to examine the factors that determinants of financial management performance in village government. Village financial management is all activities that include planning, implementation, administration, reporting and financial accountability of the village. The Village financial management is carried out based on the principles of governance: transparent, accountable and participatory so that good governance can be implemented in the village government administration system. The object of this research is Panggungharjo Village, Sewon District at Bantul Regency. The variables tested were the capacity of village officials, financial reporting compliance, and quality of supervision of the BPD. The method used in this research is the type of quantitative data which is strengthened by interviews and the samples are the village head, treasurer and BPD in Panggungharjo Village. Data collection in this study was conducted through a survey using a questionnaire technique to 39 respondents and structured interviews with the treasurer and BPD. The results of this study are the capacity of village officials, financial reporting compliance, and the quality of BPD supervision that affect the performance of financial management.  

scholarly journals DAMPAK KESEHATAN TERHADAP PERTUMBUHAN EKONOMI DI INDONESIA

Jurnal Ecogen ◽  
2019 ◽  
Vol 1 (3) ◽  
pp. 578
Author(s):  
Dio Prananda ◽  
Idris Idris ◽  
Dewi Zaini Putri
Keyword(s):  
Economic Growth ◽  
Life Expectancy ◽  
Secondary Data ◽  
Least Square ◽  
Fertility Rates ◽  
Ordinary Least Square ◽  
Descriptive Research ◽  
The Impact

This study aims to determine and analyze the impact of life expentacy, fertilitiy rates, morbidity rates, and investment on economic growth in Indonesia. This type of research is associative descriptive research, where the data used was secondary data from 1985 to 2015 obtained from related institutions, which are analyzed using the Ordinary Least Square (OLS) method. The findings of this study indicate that life expectancy, fertility rates, morbidity rates, and investment have a significant effect on economic growth in Indonesia.   Keywords: life expectancy, fertility rates, morbidity rates, investment, and Ordinary Least Square (OLS)

scholarly journals PERATURAN PRESIDEN NOMOR 33 TAHUN 2020 DALAM PERSPEKTIF PRINSIP OTONOMI DAN DESENTRALISASI

2021 ◽  
Vol 17 (1) ◽  
Author(s):  
Rusdianto Sesung ◽  
Syofyan Hadi
Keyword(s):  
Financial Management ◽  
Central Government ◽  
Good Governance ◽  
Regional Government ◽  
Regional Autonomy ◽  
Government Administration ◽  
Presidential Decree

AbstractThe research objective was to determine the existence of Presidential Decree No. 33-2020 in the perspective of the principles of autonomy and decentralization Regional autonomy means regional rights to regulate and manage government affairs decentralized by the central government, including financial management. Regions are given the authority to compile and implement budgets in accordance with regional capacities proportionally and rationally. For that, Presidential Decree No. 33 of 2020 has the potential to conflict with the principles of regional autonomy and decentralization, because it reduces regional independence. The central government should have sufficiently determined guidelines for creating good governance in regional government administration and carried out strict supervision, without specifying detailed and detailed figures.Keywords: decentralization; regional autonomy;regional financeAbstrakTujuan penelitian untuk mengetahui eksistensi Perpres No. 33-2020 dalam perspektif prinsip otonomi dan desentralisasi Otonomi daerah  bermakna hak daerah untuk mengatur dan mengurus urusan pemerintahan yang didesentralisasikan oleh pemerintah pusat, termasuk pengelolaan keuangan. Daerah diberikan kewenangan untuk menyusun dan melaksanakan anggaran sesuai dengan kemampuan daerah secara proporsional dan rasional. Untuk itu, Perpres No. 33 Tahun 2020 berpotensi bertentangan dengan prinsip otonomi daerah dan desentralisasi, karena mereduksi kemandirian daerah. Seharusnya, pemerintah pusat cukup menentukan pedoman untuk menciptakan good governance penyelenggaraan pemerintahan daerah dan melakukan pengawasan secara ketat, tanpa menentukan angka yang detail dan rinci.

scholarly journals Pengaruh Investasi, Laju Pertumbuhan Ekonomi, dan Upah Terhadap Penyerapan Tenaga Kerja

2018 ◽  
Vol 1 (3) ◽  
pp. 200-206
Author(s):  
Wildan Wildan
Keyword(s):  
Economic Growth ◽  
Growth Rate ◽  
Research Method ◽  
Secondary Data ◽  
Least Square ◽  
Absorption Function ◽  
Economic Growth Rate ◽  
Ordinary Least Square ◽  
Descriptive Research ◽  
Quantitative Descriptive

This study aims to Influence Investment, Economic Growth Rate, and Wages Against Absorption of Employment in Bogor Regency with the research method used in this study is a quantitative descriptive research method. The data used are secondary data which are analyzed by the quantitative method of multiple linear regression using the Ordinary Least Square (OLS) method. While the model used in this study is a model of the employment absorption function with 3 independent variables and 1 dependent variable. Based on the results of processed data using regression regarding the effect of investment, the rate of economic growth, and wages on labor absorption in Bogor Regency, it can be concluded that investment does not have a significant effect on employment in Bogor Regency. The economic growth rate has a positive and significant effect on employment in Bogor Regency. Wages have a positive and significant effect on employment in Bogor Regency. Simultaneously investment, economic growth rate, and wages show a significant influence on employment in Bogor Regency.   Penelitian ini bertujuan untuk Pengaruh Investasi, Laju Pertumbuhan Ekonomi, dan Upah Terhadap Penyerapan Tanaga Kerja di Kabupaten Bogor dengan metode penelitian yang dipakai dalam penelitian ini adalah metode penelitian deskriptif kuantitatif. Data yang digunakan adalah data sekunder yang dianalisis dengan metode kuantitatif regresi linear berganda dengan metode Ordinary Least Square (OLS). Sedangkan Model yang digunakan dalam penelitian ini adalah model fungsi penyerapan tenaga kerja dengan 3 variabel independen dan 1 variabel dependen. Berdasarkan hasil data yang telah diolah menggunakan regresi mengenai pengaruh investasi, laju pertumbuhan ekonomi, dan upah terhadap penyerapan tenaga kerja di Kabupaten Bogor, dapat ditarik kesimpulan bahwa investasi tidak berpengaruh signifikan terhadap penyerapan tenaga kerja di Kabupaten Bogor. Laju pertumbuhan ekonomi berpengaruh positif dan signifikan terhadap penyerapan tenaga kerja di Kabupaten Bogor. Upah berpengaruh positif dan signifikan terhadap penyerapan tenaga kerja di Kabupaten Bogor. Secara simultan investasi, laju pertumbuhan ekonomi, dan upah menunjukkan pengaruh yang signifikan terhadap penyerapan tenaga kerja di Kabupaten Bogor.

scholarly journals PENGARUH KUNJUNGAN WISATAWAN MANCANEGARA, RATA-RATA PENGELUARAN DAN TINGKAT HUNIAN HOTEL TERHADAP PENDAPATAN INDONESIA PADA SEKTOR PARIWISATA

2019 ◽  
Vol 1 (1) ◽  
pp. 37
Author(s):  
Rizki Munanda ◽  
Syamsul Amar
Keyword(s):  
Secondary Data ◽  
Least Square ◽  
Ordinary Least Square ◽  
Hotel Room ◽  
Descriptive Research ◽  
Tourism Sector ◽  
The Impact ◽  
Central Statistics

The aims of this study are to find out the impact of tourist arrival, tourist expenditure and hotel room occupancy on the income of tourism sector in Indonesia. This type of research is associative descriptive research, where the data used is secondary data from 1986 to 2016 obtained from the Central Statistics Agency and the Ministry of Tourism. Which are analysed using the Ordinary Least Square (OLS) method. The results of this study have a indicate that tourist arrival and hotel room occupancy have a significant effect on the income of tourist in Indonesia.

Determinants of capital structure: Empirical evidence from Shariah compliant plantation firms in Malaysia

2017 ◽  
Vol 5 (4) ◽  
pp. 1
Author(s):  
Mohamad Nizam Jaafar ◽  
Amirul Afif Muhamat ◽  
Ismail Ahmad ◽  
Sharifah Faigah Syed Alwi
Keyword(s):  
Capital Structure ◽  
Financial Management ◽  
Order Theory ◽  
Least Square ◽  
Debt Ratio ◽  
Pecking Order ◽  
Pecking Order Theory ◽  
Trade Off ◽  
Ordinary Least Square ◽  
Relationship Capital

Capital structure choice is vital in corporate financial management due to its effect on both return and risk to investors. As such, the objective of this research is to analyse the capital structure of listed shariah compliant plantation companies in Bursa Malaysia. The factors that influence the level of debt in this research are profitability, tangibility and liquidity respectively. The research is conducted by observing financial data of 34 listed shariah compliant plantation firms in Malaysia from period 2006 to 2016. The study has used panel data and the regression analysis is based on ordinary least square (OLS). Capital structure is the dependaple variable referring to debt ratio of the companies, decomposed into total debts over total assets. The independent variables are profitability, liquidity and tangibility. Three theories of capital structure have guided this study i.e. the Trade-Off Theory, Asymmetric Information and the Pecking Order Theory. The study shows that profitability and tangibility have significant positive relationship capital structure. Nevertheless, liquidity does not have any significant relationshipwith the debt ratio. It is most likely that liquidity is not taken into account by listed plantation companies in Malaysia in making their capital structure decision. Since profitability and tangibility have significant relationship with the level of debt, the Theory of Capital Structure such as Trade Off Theory is applicable to plantation shariah compliant firms listed in Bursa Malaysia.

scholarly journals ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI EFEKTIVITAS PENERAPAN ANGGARAN BERBASIS KINERJA PADA BADAN PENGELOLA KEUANGAN DAN ASET DAERAH PROVINSI SULAWESI UTARA

2019 ◽  
Vol 19 (5) ◽  
Author(s):  
HORNAL KENAL ONTORAEL ◽  
DEBBY CH. ROTINSULU ◽  
EEN N WALEWANGKO
Keyword(s):  
Information System ◽  
Human Resources ◽  
Financial Management ◽  
Work Performance ◽  
Data Retrieval ◽  
Provincial Government ◽  
Least Square ◽  
Primary Data ◽  
Ordinary Least Square ◽  
North Sulawesi

ABSTRAK Pelaksanaan anggaran berbasis kinerja di unit kerja pemerintah provinsi Sulawesi Utara adalah salah satu program yang diintensifkan. Karena dianggap lebih efektif dalam meningkatkan kinerja dan penggunaan anggaran yang dimiliki oleh daerah, serta meningkatkan transparansi pengelolaan keuangan daerah. Dimana melalui penganggaran berbasis kinerja akan diperoleh rencana penganggaran pada tahun berikutnya yang akan didasarkan pada kinerja kerja yang diperoleh pada tahun sebelumnya sehingga akan diketahui unit kerja mana yang kemampuan penganggarannya baik dan mana yang tidak baik, sehingga kinerja yang buruk dapat ditingkatkan. Dengan melihat apa saja faktor pendukung yang tidak dimiliki atau kurang sehingga dapat diperbaiki nantinya. Dalam studi ini, kita akan melihat faktor-faktor yang paling mempengaruhi pelaksanaan anggaran berbasis kinerja ini dengan mengambil tempat di dewan manajemen keuangan dan aset provinsi Sulawesi Utara.Dalam penelitian ini, metode perhitungan kuadran terkecil (ordinary least square) dimana anggaran berbasis kinerja sebagai variabel dependen dan menggunakan tiga variabel independen yaitu anggaran yang digunakan, sumber daya manusia, dan sistem informasi. Dengan menggunakan metode pengambilan data primer atau dengan menggunakan kuesioner yang dibagikan kepada karyawan manajemen keuangan dan aset daerah. Dimana berdasarkan perhitungan yang dilakukan didapatkan hasil bahwa anggaran, sumber daya manusia dan sistem informasi secara bersama-sama memberikan pengaruh positif dan signifikan terhadap anggaran berbasis kinerja, serta dengan menghitung secara individual menggunakan t-hitung juga mendapat hasil positif dan signifikan. Kata kunci: Anggaran berbasis kinerja, HRM, Sistem informasi, Anggaran ABSTRACT The implementation of performance-based budget in the North Sulawesi provincial government work unit is one of the programs being intensified. Because it is considered more effective in improving the performance and use of the budget owned by the region, as well as increasing the transparency of local financial management. Where through performance-based budgeting will be obtained budgeting plan in the next year which will be based on work performance obtained in the previous year so it will be known which work units are good budgeting ability and which are not good, so that poor performance can be improved. By looking at what are the supporting factors that are not owned or lacking so that they can be fixed later on. In this study, we will see the factors that most influence the implementation of this performance-based budget by taking place on the financial management board and North Sulawesi provincial assets.In this research, the method of calculating the smallest quadrant (ordinary least square) where the performance-based budget as the dependent variable and used three independent variables namely the budget used, human resources, and information systems. By using the primary data retrieval method or by using questionnaires distributed to employees of financial management and regional assets. Where based on the calculation done got the result that budget, human resources and information system together give positive and significant influence to performance-based budget, as well as by counting individually using t-count also got positive and significant result. Keywords: Performance-based budget, HRM, Information system, Budget

scholarly journals INVESTIGATING ZAKAT PAYMENT OF THAI MUSLIMS

2020 ◽  
Vol 6 (1) ◽  
Author(s):  
Sawarai Boonyamanond ◽  
Papusson Chaiwat
Keyword(s):  
Good Governance ◽  
Multinomial Logit ◽  
Least Square ◽  
Minimum Threshold ◽  
Ordinary Least Square ◽  
Net Assets ◽  
Different Sources ◽  
Part Model

This study examines Zakat payment among Thai Muslims whose wealth exceeds the minimum threshold (Nisab), thus are obliged to pay Zakat. It attempts to assess whether the amount of Zakat paid fulfils the requirement and to determine the amount of Zakat overpaid or underpaid, based on 2.5% of zakatable wealth, as measured by income from different sources. Using 460 questionnaires collected from Thai Muslims aged 15 years old and over who pay Zakat in 2015, this study employs a two-part model, in which the first part analyses the probability of fulfilling or not fulfilling an obligation to fully pay Zakat using the Multinomial Logit method of estimation, while the second part deals with the amount of Zakat overpaid/underpaid by using the Ordinary Least Square. It is found that the probability of fulfilling the required Zakat will increase and the amount of Zakat underpaid will decrease, if a person pays Zakat more than once a year, or the value of net assets of a person increases. In addition, for those whose Zakat payment is already higher than the amount required, trust and accountability of intermediate institutions or individuals who manage Zakat will positively affect the amount of Zakat overpaid considerably. Therefore, official organisations responsible for collecting, and distributing Zakat at the community, provincial, regional as well as national levels should be established with integrity, transparency, and good governance so that people would be encouraged to pay more Zakat and the lives of those in need can be lifted accordingly.

scholarly journals The Influence of Empowering RT/ RW and Village Performance towards Society Service Satisfaction Using Partial Least Squares-Sem Analysis Approach

2018 ◽  
Vol 2 (2) ◽  
pp. 11
Author(s):  
Darul Wiyono
Keyword(s):  
Public Service ◽  
Structural Equation ◽  
Good Governance ◽  
Equation Model ◽  
Sem Analysis ◽  
Partial Least Square ◽  
Least Square ◽  
Service Satisfaction ◽  
Survey Method ◽  
Descriptive Research

Quality of public service is one of the criteria that can be used as a tool to measure the success of good governance in carrying out its duties. On the contrary, the public satisfaction with the service given by the apparatus has influenced the empowerment policy and the performance of the administrative village itself. It means that the level of community satisfaction has an impact on the empowerment of community groups and neighborhood groups (known as RT/RW) and village apparatus performance in carrying out its duties and functions in West Bandung Regency government. This research aims to determine the influence of: (1) Empowerment of RT/RW apparatus (X1), (2) Village apparatus performance (X2), (3) Satisfaction of public service (X3) on Community service satisfaction (Y). This research categorized as a descriptive research applying the explanatory survey method and structural equation model (SEM) with partial least square (PLS) alternative technique equipped Smart PLS 3.0 software to test the hypothesis. The results suggest that the empowerment of RT/RW apparatus and village apparatus performance is an important factor in the satisfaction of public services. In other words, the satisfaction of public service cannot be separated from the empowerment of RT/RW and village apparatus performances, either partially or wholly.

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