Seminar Nasional dan Call for Paper III Fakultas Ekonomi
PENGARUH KUALITAS SUMBER DAYA MANUSIA, PEMANFAATAN TEKNOLOGI INFORMASI DAN PENGENDALIAN INTERN TERHADAP KETERANDALAN PELAPORAN KEUANGAN PEMERINTAH DAERAH (Studi Pada Dinas Kabupaten Boyolali)
This study aims to determine the effect of the quality of human resources, information technology utilization and internal control on the reliability of local government financial reporting. The approach used in this study is a qualitative approach. This population of this research is accountancy/ clerical of financial on 16 offices in Boyolali District.The number of samples taken by 80 employees. This study uses purposive sampling. Data was collected by questionnaire method. The data analysis technique used is Multiple Linear Regression.The results of this study indicate that the Quality of human resources and internal control have a significant effect on the reliability of local government financial reporting, while information technology utilization has no effect on the reliability of local government financial reporting.
Copyright (c) 2018 SEMINAR NASIONAL DAN CALL FOR PAPER III
PERAN ZAKAT DAN WAKAF UNTUK KESEJAHTERAAN UMMAT DAN BANGSA
Dalam lintasan Sejarah Peradaban Islam, terbukti nyata bahwa zakat dan wakaf yang disyariatkan pada tahun kedua Hijriyah adalah merupakan pranata Islam dalam mensejahterakan fakir miskin bahkan dalam mensejahterakan dan memajukan Islam. Dari zakat dan wakaf digunakan untuk membangun Peradaban Islam pada masa kejayaan. Diantaranya dibangun masjid lengkap dengan perpustakaan, dibangun sumursumur untuk kehidupan, dibangun hotel, rumah sakit, pusat-pusat pendidikan membiayai pembangunan wilayah Islam, memperkuat tentara dan masih banyak lagi. Seperti gaji dokter, guru ngaji, dan lain-lain. Di Indonesia meskipun diperlemah oleh para penjajah, dalam kenyataan berdirinya lembaga-lembaga pendidikan Islam banyak dibiayai oleh zakat dan wakaf, seperti Gontor, UII, UMI dan pondok pesantren. Meskipun perannya cukup strategis, namun dalam pelaksanaannya masih banyak kendala meliputi kesadaran untuk berzakat dan wakaf masih perlu ditingkatkan. Di samping itu juga perlunya pengelola zakat dan wakaf yang profesional.
EFEKTIFITAS DAN KONTRIBUSI PAJAK PENERANGAN JALAN TERHADAP PENDAPATAN ASLI DAERAH
Street lighting tax is a potential sector in improving the lighting tax revenue effectiveness. The purpose of this research was to determine the effectiveness level and its contribution Street Lighting Taxes to Local Own Source Revenue in Ponorogo. This research was conducted in Earning Department of North Ponorogo. Analysis method used is descriptive method that analyzed the street lighting tax realitation. The results of the research showed that effectiveness level of street lighting tax that occur in variable. The highest level of effectiveness of street lighting tax occured. Overall tax contribution in street lighting tax is give a good contribution to the Local Own Source Revenue. The biggest street lighting tax contribution percentage Street Lighting Taxes. This means that the street lighting tax revenue and its contribution to the local revenue of Ponorogo are good enough. Should the PLN in north Ponorogo district improve service to consumers, especially the addition of street lighting facilities, given the realization of street lighting tax has exceeded the target.Â
PENGARUH COMPUTER ANXIETY DAN TECHNOLOGY ACCEPTANCE MODEL (TAM) TERHADAP TECHNOSTRESS PADA KARYAWAN KOPERASI DI KABUPATEN PONOROGO
Penelitian yang dilakukan bertujuan untuk mengetahui perilaku karyawan dalam menyikapi dampak perkembangan teknologi komputer dalam dunia keuangan. Perubahan proses akuntansi dari manual ke digital tentu akan menimbulkan suatu perilaku dalam menyikapi penggunaan komputer. Penelitian ini mengggunakan variable computer anxiety, perceived ease of use, perceived usefulness, job insecurity, work overload dan technostress untuk mengetahui perilaku karyawan dalam penggunaan teknologi komputer. Pengujian yang dilakukan bertujuan untuk mengetahui hubungan kausalitas masing – masing variabel.Sampel dalam penelitian ini adalah karyawan koperasi di Kabupaten Ponorogo yang diambil dengan menggunakan purposive sampling dan menggunakan jenis data primer.Teknik analisis data yang digunakan adalah metode SEM (Structural Equation Model) dan menggunakan alat uji SmartPLS (Partial Least Square). Hasil penelitian menunjukkan bahwa computer anxiety berpengaruh terhadap perceived ease of use, semakin tinggi computer anxiety akan semakin tinggi pula persepsi kemudahan penggunaan komputer. Computer anxiety berpengaruh terhadap perceived usefulness, karena karyawan yang mengalami computer anxiety juga akan memiliki persepsi bahwa komputer berguna. Computer anxiety berpengaruh terhadap job insecurity, semakin tinggi kecemasan berkomputer karyawan maka akan semakin tinggi pula ketidakamanan pekerjaan yang dirasakan. Computer anxiety tidak berpengaruh terhadap work overload, kecemasan berkomputer yang dialami karyawan belum tentu menyebabkan beban kerja. Perceived ease of use berpengaruh terhadap perceived usefulness, karyawan yang memiliki persepsi kemudahan penggunaan komputer tentu akan memiliki persepsi bahwa komputer tersebut berguna. Perceived ease of use berpengaruh terhadap work overload, karyawan yang merasakan kemudahan penggunaan komputer akan mendapatkan beban kerja yang tinggi. Perceived usefulness berpengaruh terhadap work overload, semakin tinggi persepsi kegunaan yang dimiliki karyawan maka akan semakin tinggi pula beban kerja yang diterima. Work overload berpengaruh terhadap technostress, semakin tinggi beban kerja yang diterima karyawan maka akan semakin tinggi juga technostress yang dialami oleh karyawan. Job insecurity berpengaruh terhadap technostress, semakin tinggi tingkat ketidakamanan yang dirasakan karyawan maka akan semakin tinggi juga tingkat stress teknologi yang dialami oleh karyawan.
MEMBANGUN PEREKONOMIAN INDONESIA MELALUI MAHAWIRA (MAHASISWA WIRAUSAHA) BERBASIS EKONOMI KREATIF
UMKM dapat dikatakan menjadi roda penggerak ekonomi masyarakat dengan berpedoman pada ekonomi kerakyatan di setiap kegiatan ekonomi. UMKM dapat dijadikan penggerak generasi milineal dalam mengembangkan inovasiinovasi yang selama ini kurang tersalurkan untuk kebutuhan ekonomi masyarakat Indonesia. Melalui ekonomi kreatif, generasi milineal dapat menyalurkan ide, kreatifitas dan inovasi untuk menciptakan suatu produk atau usaha guna kesejahteraan masyarakat Indonesia, Salah satu generasi milineal yaitu mahasiswa yang mempunyai sikap dan cara pandang yang diimbangi dengan pedoman akademik yang diperoleh di perguruan tinggi dianggap mampu dalam mengaplikasikan ekonomi kreatif sesuai dengan minat dan bakat masing-masing mahasiswa. Dalam mewujudkan ekonomi kreatif mahasiswa memulainya dengan berwirausaha. konsep wirausaha sebagai harapan bangsa yang dapat mengubah pola pikir masyarakat khususnya mahasiswa untuk dapat berdikari dan bermanfaat baik untuk diri nya sendiri maupun orang lain di lingkungannya yang juga berdampak pada pertumbuhan ekonomi. Sehingga mahawira (mahasiswa wirausaha) dapat menjadi salah satu jawaban akan tantangan dan permasalahan pemerintah guna meningkatkan kondisi perekonomian Indonesia.
PENGARUH KARAKTERISTIK PERUSAHAAN DAN FINANCIAL DISTRESS TERHADAP AUDIT DELAY (Studi Empiris Perusahaan Manufaktur Terdaftar di BEI)
This research aims to examine the influence of audit tenure, the change of auditor, financial distress, size of company and the profitability toward audit delay in manufacture company that registered on Bursa Efek Indonesia in year 2013-2015. This research uses quntitative approach. The amount of samples that used in this research are 155 company. The method of this research is purposive sampling method. The technique of analyzing data is doubled Linear Regression. The result show that the size of company has significant influence toward audit delay, while the audit tenure, the change of auditor, financial distress and the profitability has not influence toward audit delay.
KAJIAN PENGARUH PENYALURAN DANA TERHADAP FALAH LABA PADA BANK UMUM SYARIAH (STUDI PADA BANK UMUM SYARIAH DI INDONESIA)
This research is based on the curiosity of research on Funds Distribution in Islamic Commercial Banks in Indonesia, whether it affects the high or low profit. This study aims to empirically examine the effect of the distribution of principle fund for profit sharing, the distribution of funds in the principle of buying and selling and the distribution of funds in the principle of rent to profit. The population in this study is 11 Islamic Commercial Banks in Indonesia in the 2014-2017 period. While the sample of this study is the financial statement of profit and loss at the Islamic Commercial Bank that has met the sampling requirements based on predetermined criteria, namely BRI Syariah Bank, Mandiri Bank Syariah, Mega Bank Syariah and 64 BNI Syariah Bank. : (1) the principle distribution of profit sharing has no significant effect on profit (2) the fund distribution principle of buying and selling has a significant effect on profit (3) the distribution of lease principle funds has a significant effect on profit (4) For the f test in this study shows that the three independent variables in this study, namely the distribution of principle funds for profit sharing, the distribution of funds in principle of buying and selling and the distribution of funds in the principle of rent has an influence on the fact of profit.
PEMAHAMAN PENGELOLA DANA BANSOS MENGENAI SISTEM PENGENDALIAN INTERN PEMERINTAH (SPIP) DAN PENGARUHNYA TERHADAP KETERANDALAN LAPORAN KEUANGAN PENGELOLAAN DANA BANSOS DI LINGKUNGAN KABUPATEN SUKOHARJO
Penelitian ini bertujuan untuk mengetahui pengaruh Sistem Pengendalian Intern Pemerintah Â (SPIP) yang mengacu kepada Peraturan Pemerintah Nomor 60 Tahun 2008 terhadap Keterandalan Laporan Keuangan Pengelolaan Dana Bantuan Sosial (Bansos). Dalam penelitian ini unsur-unsur SPIP yang digunakan sebagai Variabel Independen adalah lingkungan pengendalian, penilaian resiko dan Â aktivitas pengendalian. Pengujian dilakukan terhadap 19 SKPD di Kabupaten Sukoharjo. Pengumpulan data menggunakan instrumen kuesioner serta analisis pengujian menggunakan program IBM SPSS versi 19. Hasil penelitian menunjukkan bahwa unsur-unsur SPIP yaitu lingkungan pengendalian, penilaian resiko dan aktivitas pengendalian berpengaruh positif signifikan terhadap keterandalan laporan keuangan pengelolaan dana Bansos. Hal ini sesuai dengan salah satu tujuan diterapkannya SPIP yaitu untuk meningkatkan keterandalan laporan keuangan.
KEBERTAHANAN KOPERASI DI KABUPATEN PONOROGO
Cooperatives in the history of Indonesia are a form of popular business, which aims to support the economic power of the Indonesian people. But unfortunately the reality is that the existence of cooperatives today is like being reluctant to die, not wanting to. This study aims to examine how much cooperatives in Ponorogo Regency are able to withstand the threat of business development with a free market model.This study uses a sample of Cooperatives in the Districts of the City of Ponroogo Regency and KUD in Ponorogo Regency. The number of KUDs as many as 22 and 222 cooperatives registered in Kota Subdistrict. The sample used is KUD in Ponorogo Regency and Cooperatives in the City District of Ponorogo Regency which is still active. The number of questionnaires distributed as many as 100. The number of questionnaires that were returned and can be processed as much as 72. The research method that will be conducted in this study is descriptive analysis. Cooperative management is still done with but the supervisor is not functioning. Mentoring programs and assistance from related agencies have not been received evenly in all cooperatives. In terms of financial management is still carried out in an orderly manner.
FAKTOR PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI YANG MELAKUKAN PEKERJAAN BEBAS PADA KPP PRATAMA KOTA KEDIRI
Tax payer compliance is the fulfillment of tax obligations carried out by tax payers in order to contribute to Â development today which is expected to be provided voluntarily. This research was conducted to obtain empirical evidence of understanding of regulations, understanding sanctions, level of awareness, and quality of tax services and risk preferences affecting taxpayer compliance, and alleged risk preferences can moderate the relationship between understanding tax regulations, tax sanctions, tax awareness, the quality of tax services with individual taxpayer compliance who do free work in the city of Kediri This research stage consists of several stages including Explaining the research phenomenon, formulation of the problem, hypothesis and research objectives. Then proceed with library research and identification of the variables to be studied, explaining data collection and collection, namely primary data from taxpayers who do free work using the norm recording system and still actively carry out tax obligations in the city of Kediri, explaining the data processing of tangible cash relationship Quantitative (score) moderating between variables to find out the variable that functions as a moderator variable, explains the results of data processing with SPSS and then concludes. The results of the study explain that the understanding variable influences the taxpayer compliance, the variable sanctions affect taxpayer compliance, the awareness variable does not affect the taxpayer compliance, service quality variable does not affect taxpayer compliance, risk preference variable does not affect taxpayer compliance and risk preferences are not able to moderate the relationship between taxation and compliance
PENGARUH PENDAPATAN TERHADAP INTENSI MEMBAYAR ZAKAT PROFESI (STUDI KASUS DI KABUPATEN PONOROGO)
This study discusses the influence of income on the intention of muzakki in paying professional zakat in Ponorogo district. Ponorogo which is quite potent in terms of collecting zakat funds is an object in this study. It is known from several zakat institutions in the city of Ponorogo that the acquisition of zakat funds still does not meet expectations. This has been influenced by several factors that have caused people to be reluctant to pay zakat for their profession. The income factor was chosen in this study because it was considered suitable for testing with intention factors. This study uses a quantitative method with the population is muzakki who pays zakat in one of the zakat institutions in Ponorogo. Because the population is small, the researchers use all of them as samples. The data obtained were analyzed using the Structural Equation Model (SEM) application with the Partial Least Square (PLS) program. The results of this study indicate that income has a positive influence on the intention to pay professional zakat in Ponorogo district
MANAJEMEN DALAM PERSPEKTIF EKONOMI ISLAM (STUDI KASUS PADA PRAKTEK JUAL BELI JAJANAN DI PASAR TRADISIONAL BALONG PONOROGO)
The tittle of this research is “ Practice of Management on Islamic Economic Perspective (Case Study of The Snack Selling And Buying Practice In The Traditional Market Balong Ponorogo)â€. The problem that discussed in this research is to know the implementation of snacks selling and buying in the traditional market Balong Ponoorgo which analysed from the view of Islamic economic. So, this research hoped able Â to describe the implementation of selling and buying will appropriate by the theory of Islamic economic . In addition, analysis the problem also will appropriate by the management science with the aim give illustration early the Islamic management consept in the selling and buying. This research by kualitatif method with phenomenology paradigm. Balong traditional market as the area of research with the snack and vegetable sellers for the subject. The research result is the implementation of legality selling and buying with syariah economic by analyse agreement subect, object, agreement answered. A little problem such as uncorrect the quantity object is the normally and they have anticipated. Honesty, helping, keep the trust is the important value with all sides. That values will bring the bigger lucky, the easier advantage and the most important willing from the God.
ANALISIS FAKTOR YANG MEMPENGARUHI IPM PADA DAERAH TERTINGGAL DI PULAU PAPUA TAHUN 2013 – 2017
The area of Eastern Indonesia especially Papua island consist of two provinces, which are Papua and West Papua that has more disadvantaged regions than other islands. The number of disadvantaged regions in Papua island are 33 districts. The aim of this study to determine the factors that affect HDI (Human Development Index) disadvantaged regions because human resources play an important role in success of region’s development and the value of HDI. Regression analysis used panel data with Fixed Effect Model (FEM) from 33 disadvantaged regions of Papua island in 2013-2017. The result of this study is GDP per capita, life expectancy, and school expectation variables have positive and significant effect to HDI in disadvantaged regions of Papua island. The number of poor people’s variable do not have effect to Human Development Index (HDI).
ANALISIS SISTEM INFORMASI DEBITUR DENGAN TECHNOLOGICAL ACCEPTANCE MODEL DAN TASK-TECHNOLOGY FIT
This study aims to examine the effect of Task Technology Fit (TTF) on Perceived Ease of Use and Perceived Usefulness and the effect of Perceived Ease of Use and Perceived Usefulness on Intention to Use. This study uses a survey method that is conducted on 165 respondents and uses Structural Equation Model (SEM) as a statistical test tool. The results show that all hypotheses are supported. Furthermore, this study also contributes practically that the debtor information system is in accordance with the needs and provides benefits to employees. This research also has a theoretical contribution in strengthening the integration of models between TAM and TTF.
GUNCANGAN VARIABEL MAKROEKONOMI TERHADAP PENERIMAAN ZIS DI BAZNAS PUSAT
Having a large number of Muslim populations makes Indonesia producing a huge potential for zakat. The problem is the gap between the amount of zakat collected and the potential available. Only 1.2 percent of zakat is collected from the total potential available. These problems arise from several factors, including internal and external factors. Internal factor is form management of zakat and external factors are in terms of Indonesia's macroeconomic performance. For this reason, this study aims to analyze the effect of macro variables, namely inflation, IPI, and money supply, on the collection of ZIS and the effect of the variable shocks on the collection of ZIS. The data used in this study is time series data from January 2011 to December 2017 using Vector Error Correction Model (VECM) analysis. Having a large number of Muslim populations makes Indonesia producing a huge potential for zakat. Theproblem is the gap between the amount of zakat collected and the potential available. Only 1.2 percent of zakatis collected from the total potential available. These problems arise from several factors, including internal andexternal factors. Internal factor is form management of zakat and external factors are in terms of Indonesia'smacroeconomic performance. For this reason, this study aims to analyze the effect of macro variables, namelyinflation, IPI, and money supply, on the collection of ZIS and the effect of the variable shocks on the collection ofZIS. The data used in this study is time series data from January 2011 to December 2017 using Vector ErrorCorrection Model (VECM) analysis.
PENGARUH MOTIVASI DAN BIAYA PENDIDIKAN TERHADAP MINAT MAHASISWA MENGIKUTI PENDIDIKAN PROFESI AKUNTANSI (Studi Kasus Pada Mahasiswa Akuntansi Universitas Muhammadiyah Surakarta)
The purpose of this research is to investigate the effect of quality motivation, career motivation, knowlage motivation, economic motivation and cost of education in student’s interest to following the accounting profession education. The technique in this research is purposive sampling, the sample is amount to 100 students majoring in accounting at Universitas Muhammadiyah Surakarta. The analysis multiple linear analysis. The results of this study show that economic motivation had an effect on student’s interest to following the accounting profession education, while quality motivation, career motivation, knowlage motivation and cost of education had no effect on student’s interest to following the accounting profession education.
MODEL KETERKAITAN WILAYAH EKONOMI DI DALAM INDONESIA PENENTUAN PUSAT
Abstract comprehensively describe the entire article, use single space in one paragraph, 10pt Times New Roman, 250 words maximum, provide three to five keywords. Abstract is written without reference, abreviation, and footnote. Abstract consist of main idea, objectives, methods, results and discussion. Abstract is not a mathematical writing, question and assumption, not a copy paste sentence from the article.
PENGARUHCORPORATE SOCIAL RESPONSIBILITY, DAN GOODCORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI
This research is motivated by the aim of the company in addition to maximizing profits, namely improving the welfare of internal and external parties. The company's success in achieving its objectives can be assessed from the company's financial performance which can also be used as a basis for decision making. This study aims to examine the influence of Corporate Social Responsibility, Board of Directors, Independent Commissioners, and Audit Committee on Financial Performance.The population in this study are manufacturing companies in the consumer goods industry sector which are listed on the Indonesia Stock Exchange in a row in 2014-2016 totaling 36 companies. The sampling technique used was purposive sampling and obtained a sample of 23 companies. This study uses secondary data in the form of financial statements and annual reports obtained from the Indonesia Stock Exchange. The independent variables in this study are Corporate Social Responsibility (X1), Board of Directors (X2), Independent Commissioner (X3), Audit Committee (X4), while the dependent variable is Financial Performance (Y). This study uses a quantitative approach. Data were analyzed by multiple linear regression method with the requirement to meet the classic assumption test, namely normality test, multicollinearity test, autocorrelation test, and heteroscedasticity test. Data analysis using SPSS for Windows version 23. The hypothesis testing is done through t test (partial) and F test (simultaneous) with a significance level a = 5%.The results of partial test analysis (t test) show that Corporate Social Responsibility has a significant effect on Financial Performance. Whereas the Board of Directors, Independent Commissioners, Audit Committee did not have a significant effect on Financial Performance. Simultaneous test results (F test) show independent variables of Corporate Social Responsibility, Board of Directors, Independent Commissioners, and Audit Committee simultaneously influencing Financial Performance. With the coefficient of Â determination of 0.266, which means that the independent variable can explain the dependent variable of 26.6% and the remaining 73.4% is explained by other variables outside the model.
AKUNTABILITAS DAN TRANSPARANSI PENGELOLAAN KEUANGAN PADA PANTI ASUHAN AL MAA’UUN
Penelitian ini bertujuan untuk mengetahui bagaimana proses perolehan dana, bagaimana pengelolaan dana, serta bagaimana menjaga akuntabilitas dan transparansi pada Lembaga panti asuhan muhammadiyah Al maa’uun Balong Ponorogo. Dalam hal perolehan dana, pihak panti asuhan memperoleh dana dari pihak pemerintah yang diberikan 2 kali dalam setahun. Selain itu juga berasal dari donatur tetap maupun donatur tidak tetap. Dana yang sudah diterima kemudian dikelola oleh pihak pengurus panti asuhan didasarkan atas kebutuhan anak asuh. Dalam hal pengelolaan keuangan semua diawali dengan perencanaan, penyusunan dan pertanggungjawaban. Akuntabilitas pengelolaan dana, pihak pengelola panti asuhan mewujudkan melalui pembuatan laporan rutin setiap bulan sesuai kondisi riil. Untuk mewujudkan transparansi, selama ini diwujudkan dengan memberikan hasil laporan bulanan kepada donatur tetap dan kepada pemerintah. Penelitian ini bertujuan untuk mengetahui bagaimana proses perolehan dana, bagaimana pengelolaandana, serta bagaimana menjaga akuntabilitas dan transparansi pada Lembaga panti asuhanmuhammadiyah Al maa’uun Balong Ponorogo. Dalam hal perolehan dana, pihak panti asuhanmemperoleh dana dari pihak pemerintah yang diberikan 2 kali dalam setahun. Selain itu juga berasaldari donatur tetap maupun donatur tidak tetap. Dana yang sudah diterima kemudian dikelola olehpihak pengurus panti asuhan didasarkan atas kebutuhan anak asuh. Dalam hal pengelolaan keuangansemua diawali dengan perencanaan, penyusunan dan pertanggungjawaban. Akuntabilitas pengelolaandana, pihak pengelola panti asuhan mewujudkan melalui pembuatan laporan rutin setiap bulan sesuaikondisi riil. Untuk mewujudkan transparansi, selama ini diwujudkan dengan memberikan hasillaporan bulanan kepada donatur tetap dan kepada pemerintah.
PENGARUH GAYA KEPEMIMPINAN, LINGKUNGAN KERJA NON FISIK DAN MOTIVASI TERHADAP KINERJA KARYAWAN PADA DINAS KEPENDUDUKAN DAN PENCATATAN SIPIL PONOROGO
The purpose of this study is to determine the effect of leadership style, non-physical work environment and motivation on the performance of employees at the Ponorogo Population and Civil Registration Service both partially and simultaneously. The location of this study was conducted at the Ponorogo Population and Civil Registration Service located on Jl. Alon-ALon Utara No. 08 Mangkujayan Ponorogo. The Ponorogo Population and Civil Registration Service is a public organization in the government engaged in community service. In this case the Population and Civil Registration Office of Ponorogo is headed by the Head of the Office who is located under and is responsible to the Regent through the Regional Secretary. In this study took the number of respondents as many as 51 permanent employees, where the sampling technique was carried out by purposive sampling technique using multiple linear regression analysis assisted by SPSS and Excel software. The results showed that leadership style, non-physical work environment and motivation partially or simultaneously influenced the performance of employees at the Ponorogo Population and Civil Registration Service.
ANALISIS RISIKO AUDIT, TEKANAN WAKTU, MATERIALITAS, PROSEDUR REVIEW DAN KONTROL KUALITAS, KOMITMEN PROFESIONAL, LOCUS OF CONTROL, DAN SELF ESTEEM TERHADAP PENGHENTIAN PREMATUR ATAS PROSEDUR AUDIT (STUDI PADA KANTOR AKUNTAN PUBLIK DI JAWA TIMUR)
Penelitiannini bertujuanuntuk mengetahuinpengaruhrisiko audit, tekanannwaktu,nmaterialitas, prosedurnreview dan kontrol kualitas, komitmen professional, locus of control, dan self esteem terhadap penghentiannprematur atas prosedur audit. Datanyang digunakan darinpenelitian ininadalah data primer yang bersumber darindata kuesioner yang telah diisi oleh auditor independen dari Kantor Akuntan Publik di Jawa Timur.Metode analisis data yang digunakan adalah analisisnregresi berganda menggunakan SPSS versi 20.0.Teknik pengambilan sampelndalam penelitian ininadalah purposivensamplingdan diperoleh sampel sebanyak 16 Kantor Akuntan Publik dari 60 yang terdaftar di Institut Akuntan Publik Indonesia.Dan sejumlah 87 responden yang bersedia untuk mengisi kuesioner tersebut. Berdasarkan hasil penelitian menunjukkan bahwa risiko audit berpengaruh terhadapnpenghentian prematur atas prosedur audit.Hipotesis kedua tekanan waktu berpengaruh terhadapnpenghentian prematur atas prosedur audit.Hipotesis ketiga materialitas tidak berpengaruh terhadapnpenghentian prematur atas prosedur audit. Hipotesis keempat prosedur review dan kontrol kualitas berpengaruh terhadapnpenghentian prematur atas prosedur audit. Hipotesis kelima komitmen professional tidak berpengaruh terhadapnpenghentian prematur atas prosedur audit.Hipotesis keenam locus of control berpengaruh terhadapnpenghentian prematur atas prosedur audit. Hipotesis ketujuh self esteem berpengaruh terhadapnpenghentian prematur atas prosedur audit.
PENGGUNAAN BENEISH M-SCORE MODEL UNTUK MELAKUKAN DETEKSI FRAUD LAPORAN KEUANGAN PADA KLASIFIKASI INDUSTRI AGRIKULTUR DI BURSA EFEK INDONESIA
This research is conducted to detect fraudulent financial statement on companies in agriculture industrial classification at Indonesia Stock Exchange by using Beneish M-Score Model which has Â been tested its reliability in many researches at various countries. The research uses purposive Â sampling technique to determine the samples. Based on the sample criterias, obtained 14 companies as samples in 2012-2016 range periods. This research provides empirical evidence that there is a fraudulent financial statement, about 40%, in Indonesia Stock Exchange listed companies, especially in agricuture industrial classification. Detection of fraud can be further explained by the high average index values on the Days’ Sales in Receivables Index (DSRI). Each of Beneish M-Score Indexes Ratio is also reliable to detec
HUKUM ELECTRONIC COMMERCE (E-COMMERCE) DALAM PERSPEKTIF ISLAM
Banyak sekali media elektonik sekarang ini menggunakan internet sebagai salah satu media utama yang efektif dan efisien yang mana salah satunya yaitu E-Commerce atau Electronic Commerce, yang setelah dikaji secara mendalam, akhirnya ditemukan hukumnya dalam perspektif Islam. Hukum transaksi dengan menggunakan media e-commerce adalah boleh berdasarkan prinsip mashlahah karena kebutuhan manusia akan kemajuan teknologi ini dengan berusaha memperbaiki dan menghindari kelemahan dan penyimpangan teknis maupun syariah. Sebab, tidak dapat dipungkiri bahwa mekanisme yang dibuat manusia tidak luput dari kelemahan dan selama masih relatif aman dan didukung oleh upaya-upaya pengaman hal itu dapat ditolerir (berdasarkan prinsip toleransi syariah dalam muamalah dan kaidah fiqih: Adh-dhararu yuzal‟ mudarat harus dihilangkan‟. Mengenai teknis operasionalnya, dikembalikan kepada kelaziman, tradisi, prosedur, dan system (‘Urf) yang berlaku termasuk dalam aktualisasi ijab dan qobul dalam jual beli tidak harus dilakukan dengan mengucapkan kata atau bertemu fisik. Akan tetapi, itu bisa bersifat fleksibel dengan meng-click atau mengenter pilihan tertentu pada cyberspace yang kemudian dilakukan penyelesaian pembayaran dengan cara dan media teknologi apapun yang dapat dianggap sah selama memenuhi kriteria dan persyaratan syariah dalam transaksi untuk untuk selanjutnya masing-masing pihak berkomitmen untuk memenuhi kewajiban masingmasing sesuai kesepakatan (al-Maa‟idah: 1). Nabi saw bersabda, “Orang Islam itu wajib memenuhi komitmen kesepakatan mereka, kecuali kesepakatan atau perjanjian yang mengahalalkan yang haram atau mengharamkan yang haram.â€ (HR Abu Dawud, Ibnu Maajah, dan Tirmidzi).
MENGURAI BENANG KUSUT KEMISKINAN (STUDI PADA KOMUNITAS PEMULUNG)
Tujuan penelitian ini adalah untuk mengurai permasalahan-permasalahan kemiskinan. Penelitian ini akanmenggunakan pendekatan kualitatif melalui persepsi orang miskin dalam mengurai benang kusut kemiskinan. Orangyang lebih mengerti tentang kemiskinan dan mengapa mereka jatuh miskin adalah orang miskin itu sendiri, hal inidikarenakan bahwa orang yang mengetahui tentang apa yang terjadi adalah individu itu sendiri. Penelitian inidifokuskan pada Kampung Ledok yang tertelatak di Jl. MT. Haryono Gang 17 RT 01 RW 06 Kelurahan DinoyoKota Malang. Hasil penelitian ini menunjukkan bahwa Kemiskinan terus terjadi karena ketidakpedulian danketidaksadaran dari seluruh kompone+n masyarakat, khususnya pemerintah. Upaya-upaya pemberdayaanmasyarakat yang dilakukan untuk menanggulangi kemiskinan masih kurang terarah pada proses kemandirianmasyarakat.
IMPLEMENTASI SETENGAH HATI PERBANKAN SYARIAH DI INDONESIA
Perbankan syariah di Indonesia keberadaannya telah diatur dalam undang-undang, yaitu Undang-undang nomor 21 tahun 2008 yang menyempurnakan Undang-undang nomor 10 tahun 1998 dan Undang-undang nomor 7 tahun 1992. Seiring dengan berjalannya waktu, praktek perbankan syariah yang ada mulai diragukan, dipertanyakan, dan dikritisi, karena ada yang dianggap menyimpang bahkan keluar dari koridor syariah itu sendiri. Terhadap berbagai problem yang ada dalam perbankan syariah, perlu disikapi ecara tepat. Dengan memahami hakikat dari prinsip dari tadrij fii tasyri’, kita dituntut untuk lebih memahami dan fokus terhadap proses dan tahapan-tahapan dalam upaya implementasi perbankan syaraiah. Sehingga dengan segala problem perbankan syariah yang dihadapi sekarang, harus dipahami bahwa hal tersebut masih merupakan tahapan-tahapan, belum akhir dan tujuan dari penerapan perbankan syariah itu sendiri. Akan tetapi, yang menjadi problem utama dalam upaya implementasi perbankan syariah terdapat pada komitmen. Perbankan syariah masuk dalam zona nyaman dengan formatnya yang sekarang. Upaya implementasi perbankan syaraiah masih setengah hati, bahkan kurang serius. Padahal banyak sekali kritik yang disematkan pada perbankan syariah, mulai dari praktek penerapan akad yang tidak tepat, Sumber Daya Manusia (SDM) yang tidak kompeten dengan syariah itu sendiri, serta produkproduk perbankan yang kurang adaptif dan responsif.
Dampak Implementation Of Technology Computer Dan Computer Anxiety Pada Technostress Perangkat Desa Di Kecamatan Tegalombo, Pacitan
Seseorang yang belum memahami tentang teknologi akan merasa kesulitan dengan adanya penerapan teknologi baru dalam pekerjaanya, apabila tidak ditangani dengan tepat maka akan menimbulkan masalah baru yakni Technostress. Tujuan penelitian ini adalah untuk mengetahui pengaruh Implementation of technology computer dan computer anxiety terhadap technostress pada perangkat desa Kecamatan Tegalombo, dan mengetahui faktor yang Â paling dominan Â antara Â Implementation Â of Â technology Â computer Â dan computer anxiety terhadap technostress pada perangkat desa kecamatan Tegalombo. Populasi yang digunakan dalam penelitian ini adalah 89 orang perangkat desa kecamatan Tegalombo yang bekerja di kantor kelurahan masing-masing. Metode Analisis data yang digunakan dalam penelitian ini adalah Â alat analisis regresi linier berganda. Hasil dari penelitian ini adalah Implementation of technology computer dan computer anxiety berpengaruh positif terhadap Technostress pada perangkat desa Kecamatan Tegalombo dengan nilai f hitung sebesar 55,980, Faktor yang memiliki nilai paling dominan adalah computer anxiety dengan niali koefisien sebesar 0,654.
PREDIKSI FINANCIAL DISTRESS PEMERINTAH DAERAH DI INDONESIA
This research aimed to analyze the influence of debt ratio, financial performance, profitability, population and audit opinion on financial distress of the local govermnet probability in Indonesia. Reffering to PP No.30 Tahun 2011 about regional loans, local goverment stated as having financial distress if the government are unable to repay loans both in principal or interest, by using Dect Service Coverage Ratio (DSCR) indicator, at least 2,5 (two point five). The population of this researh is all local financial statement (LPKD) from state audit bureu of Indonesia (BPK RI) and annual statement of statistic central committe (BPS) from regency goverment in 2008-2014. 641 sample chosen by using purposive sampling method. Panel data regression which supported by computer software for Eviews 99 version) used as data analysis. Panel data regression consists of 3 methods that are Common Effect, Fixed Effect and Random Effect where chosen by Chow Test, Hausman Test and Language Multipler Test. The result of this research show that the chosen model is Random Effect where STL/R, PM and audit opinion significantly affect on financial distress of local goverment probability in Indonesia.
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FAKTOR-FAKTOR YANG MEMPENGARUHI KEBIJAKAN DEVIDEN (Studi Empiris Pada Seluruh Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2014-2016)
The purpose of this study was to analyze the factors that affect dividends policy. This study uses data on manufacturing all companies listed in Indonesian Stock Exchange 2014 - 2016. The samples used as many as 86 companies with purposive sampling technique. The analysis technique used is multiple linier regression analysis. The result showed that (1)total assets turn oversignificant affect to the dividen payout ratio, (2) net profit marginno significant affect to dividen payout ratio, (3) debt to equity ratio no significant affect to dividen payout ratio and (4) growthno significant affect to dividen payout ratio. The purpose of this study was to analyze the factors that affect dividends policy. This studyuses data on manufacturing all companies listed in Indonesian Stock Exchange 2014 - 2016. Thesamples used as many as 86 companies with purposive sampling technique. The analysis techniqueused is multiple linier regression analysis. The result showed that (1)total assets turn oversignificantaffect to the dividen payout ratio, (2) net profit marginno significant affect to dividen payout ratio, (3)debt to equity ratio no significant affect to dividen payout ratio and (4) growthno significant affect todividen payout ratio.
ANALISIS PERBANDINGAN RISIKO FINANCIAL DISTRESS ANTARA BANK SYARIAH DENGAN BANK KONVENSIONAL DI INDONESIA
Penelitian ini bertujuan untuk mengetahui risiko financial distrees yang dihadapi oleh industri Â perbankan di Indonesia. Selain itu, penelitian ini bertujuan untuk mendapatkan bukti empiris apakah terdapat perbedaan yang signifikan antara risiko financial distress yang dihadapi oleh perbankan syariah dengan perbankan konvensional di Indonesia.Data yang digunakan dalam penelitian ini adalah data laporan keuangan seluruh bank umum di Indonesia, baik konvenional maupun syariah. Periode laporan keuangan yang digunakan pada penelitian ini adalah laporan keuangan tahun 20011 sampai dengan 2016. Laporan keuangan tahunan perbankan yang akan digunakan terdiri dari sebelas Bank Umum Syariah (BUS) dan tiga belas Bank Umum konvensional (BU). Sehingga direncanakan jumlah data dengan serial tahunan untuk untuk industri perbankan yang digunakan adalah 120 seri laporan keuangan tahunan.Analisis financial distress pada penelitian ini akan menggunakan tiga model yang saat ini paling umum digunakan, yaitu Model Altman (z-score) Modifikasi, Model Zmijewski (X-Score) dan Model Ohlson (Y-Score). Penggunaan tiga model dalam penelitian ini dimaksudkan untuk mengukur konsistensi hasil analisis financial distress pada industri perbankan jika menggunakan model yang berbeda.
PRICE EARNING RATIO, PRICE TO BOK VALUE, DAN LIKUIDITAS PERDAGANGAN SAHAM , PENGARUHNYA TERHADAP KEPUTUSAN PERUSAHAAN MELAKUKAN STOCK SPLIT (STUDI PADA PERUSAHAAN YANG TERDAFTAR DI BEI PERIODE 2014-2016)
Stock split is an action done by a company by splitting stock from one share to n shares to attract more investors to buy shares in the company. This study aims to determine the effect of Price Earning Ratio, Price to Book Value, and stock trading liquidity to the company's decision to do stock split on companies listed on the Stock Exchange period 20142016. This research uses quantitative approach with secondary data. The population used is all companies listed in Indonesia Stock Exchange (BEI). Sampling method used is purposive sampling and obtained 60 sample companies consisting of two categories, namely 30 companies that do stock split and 30 companies that do not do stock split. Data analysis technique used is logistic regression analysis. The results of hypothesis testing in this study indicate that the variable Price Earning Ratio and Price to Book Value does not have a significant positive effect on the company's decision to do stock split, while stock trading liquidity has a significant negative effect on the company's decision to do stock split.
DETERMINAN KEGIATAN EKONOMI PADA SEKTOR INDUSTRI KECIL MENENGAH DAN BESAR DI PROVINSI JAWA BARAT TAHUN 2013-2017
West Java Province is one of the provinces with the largest industry in Indonesia. West Java Province has 27 districts and cities. The industrial sector has an important role in economic growth. The Industrial Sector is one of the economic drivers in West Java and has an influence on the economy. Researchers for districts and cities in West Java in 2015-2017, and have 3 independent variables, namely the number of business units, labor and production value. The variables are the GRDP of regencies and cities in West Java Province. To see the lie of the independent variable on the variable. Analysis that is linear regression. Determine the model using 3 tests, namely chow test, LM test and Hausman test. This model is a Fixed effect. The results of the study explain that the variable number of business units and investment in the industrial sector has a significant effect on GDP. While the negative labor force variable is not significant to GRDP.
PENGARUH KUALITAS LAYANAN DAN KEPUASAN KONSUMEN TERHADAP CITRA PERUSAHAAN
Penelitian ini bertujuan untuk mengetahui pengaruh antara kualitas layanan dan kepuasan konsumen terhadap citra perusahaan pada Rumah Sakit Muhammadiyah Diponegoro. Populasi pada penelitian ini berjumlah 96 dengan teknik accidental samplingdan pengumpulan data dengan menggunakan kuesioner.Teknik pengambilan sampel menggunakan teknik non probability sampling.Sedangkan analisis data yang digunakan adalah analisis regresi.Hasil pengujian hipotesis menunjukkan bahwa hipotesis 1 kualitas layanan berpengaruh positif terhadap citra perusahaan.Hipotesis 2 membuktikan bahwa kepuasan konsumen berpengaruh positif terhadap citra perusahaan.
PAYROLL ACCOUNTING SYSTEM AND EMPLOYEE WAGES
Payroll and remuneration systems were created to direct operations that included corrective actions to existing weaknesses and adjustments to activities in line with standards. The data used in this study are data relating to payroll and employee remuneration processes obtained during research at PT. Federal International Finance. The purpose of this study was to explain the payroll system and remuneration of employees at PT. Federal International Finance. Data collection methods used include: observation, interviews, and literature studies. Data analysis used in this research is descriptive analysis. Based on the results of the study showed that the payroll and wage accounting system is sufficiently good and adequate, this is indicated by the division of authority and responsibility in the work, as shown in the employment function, recording the time of working hours, making a list of salaries and wages, cash / finance and accounting / administration. Documents used in payroll and remuneration are sufficient to support the company. Because the documents made by the company are complete and in accordance with the payroll and wage accounting system theory. Accounting records used in payroll and wages are general journals and employee-producing cards in accordance with the prevailing theory of the company. The functions related to the payroll and wage accounting system are sufficiently controlled because these functions have been running
ANALISIS FRAUD DIAMOND DALAM MENDETEKSI FINANCIAL STATEMENT FRAUD (Studi Empiris Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2015-2017)
Penelitian ini bertujuan untuk menganalisis pengaruh Fraud Diamond dalam mendeteksi kecurangan laporan keuangan.Ada 8 variabel dalam penelitian ini, yang diduga mempengaruhi kecurangan. Kedelapan variabel tersebut bersal dari 4 elemen fraud diamond yaknifinancial stability, personal financial need, external pressure, financial targets (dari tekanan), nature of industry, effective monitoring (dari kesempatan), rasionalization (dari rasionalisasi), dan variabel capability (dari kapabilitas).Populasi dari penelitian ini adalah perusahaan manufaktur yang terdaptar di Bursa Efek Indonesia (BEI) periode 2015-2017. Pengambilan sampel penelitian Â dilakukan dengan metode Purposive Samplingdan didapatkan 47 perusahaan, dengan 3 tahun amatan.Data diuji menggunakan metode regresi logistik.Hasil penelitian menunjukkan bahwa External Pressure, effective monitoring, rasionalization, dan capability tidak berpengaruh terhadap deteksikecurangan laporan keuangan.Sementara itu,financial stability, personal financial need, financial targets, dan nature of industryberpengaruh terhadapdeteksi kecurangan laporan keuangan.
DISPARITAS DAN POLA KONSUMSI MASYARAKAT KOTA MALANG
The calculation of the gini coefficient or the gini index illustrated through the Lorenz curve with a diagonal line illustrates perfectly even distribution of income, having a vulnerable value of 0 to 1 between income groups in the community. Furthermore, the Gini coefficient is used to measure how much income is received by the community and as a benchmark for the success of development in the economic field. In this case, it is one indicator of the success of full human development. This index is used to determine the level of poverty, consumption patterns, employment, and Community Income Distribution in an area, For this reason, it is necessary to measure the inequality of Malang City in this case as the object of research with the use of snowball sampling in measuring the level of success and even distribution of economic development using the Gini Index system as a system that can project and provide a measure of success development with community consumption expenditure approach with the results of the Malang City disparity study is said to be relatively low with more consumption patterns to food needs and a pattern of shifting to secondary needs. with public revenues experiencing a moderate range in the employment sector, namely trade, hotels and restaurants and services
MANAJEMEN KONFLIK DALAM TINJAUAN ETIKA BISNIS SYARIAH
Konflik merupakan sesuatu yang tidak dapat dihindarkan dalam kehidupan. Bahkan sepanjang kehidupan, manusia senantiasa dihadapkan dan bergelut dengan konflik. Demikian halnya dengan kehidupan organisasi. Anggota organisasi senantiasa dihadapkan pada konflik. Perubahan atau inovasi baru sangat rentan menimbulkan konflik (destruktif), apalagi jika tidak disertai pemahaman yang memadai terhadap ide-ide yang berkembang.Perbedaan pendapat tidak selalu berarti perbedaan keinginan. Konflik dapat diselesaikan melalui negosiasi dalam konsep manajemen konflik dengan menggunakan pendekatan-pendekatan etika bisnis. Tentunya dalam islam mengatur bagaimana penyelesaian konflik yang sesuai dengan hukum dan aturan etika bisnis islam. Etika bisnis islam tak lepas dari 4 aksioma etika bisnis syariah, yaitu tauhid, keadilan dan keseimbangan, kebebasan, dan tanggung jawab. Konflik merupakan sesuatu yang tidak dapat dihindarkan dalam kehidupan. Bahkan sepanjang kehidupan,manusia senantiasa dihadapkan dan bergelut dengan konflik. Demikian halnya dengan kehidupan organisasi.Anggota organisasi senantiasa dihadapkan pada konflik. Perubahan atau inovasi baru sangat rentan menimbulkankonflik (destruktif), apalagi jika tidak disertai pemahaman yang memadai terhadap ide-ide yangberkembang.Perbedaan pendapat tidak selalu berarti perbedaan keinginan. Konflik dapat diselesaikan melaluinegosiasi dalam konsep manajemen konflik dengan menggunakan pendekatan-pendekatan etika bisnis. Tentunyadalam islam mengatur bagaimana penyelesaian konflik yang sesuai dengan hukum dan aturan etika bisnis islam.Etika bisnis islam tak lepas dari 4 aksioma etika bisnis syariah, yaitu tauhid, keadilan dan keseimbangan, kebebasan,dan tanggung jawab.
BEBAN EKONOMI KELUARGA PENDERITA GANGGUAN JIWA
Gangguan jiwa merupakan salah satu penyakit kronis yang menyebabkan disabilitas bagi penderita dan berdampak pada keluarga. Selain beban fisik dan beban psikis, keluarga penderita ganguan jiwa juga mengalami beban ekonomi. Perhitungan beban ekonomi pada keluarga penderita gangguan jiwa selama ini belum jelas. Nilai beban ekonomi akan memberikan peluang bagi LAZ bahwa keluarga penderita gangguan jiwa dapat dikategorikan sebagai calon Asnaf. Penyaluran zakat untuk keluarga penderita gangguan jiwa bisa menjadi salah satu solusi dalam mengurangi beban ekonomi keluarga penderita gangguan jiwa. Metode perhitungan beban keluarga penderita gangguan jiwa di Indonesia masih sangat lemah. Perlu segera diteliti beban ekonomi keluarga penderita gangguan jiwa di Indonesia.
ABON LELE SEBAGAI SARANA PENINGKATAN PROFITABILITAS PETANI LELE DI KECAMATAN JAMBON KABUPATEN PONOROGO (Studi pada Pembudidaya Lele Davit)
The purpose of this study is to determine the establishment of catfish processing business to be sharedded catfish in Jambon Ponorogo sub-district is feasible or not feasible to be carried out. Research place in Davit catfish farmers. The types and sources of data used in the form of primary data and secondary data. Analysis is carried out qualitatively onmarket aspects,technical aspects, management aspects, legal aspects and quantitative analysis on financial aspects. The results showed that, In the market aspect has many opportunities because its competitors are still few and market share increases by 16% every year.On the technical aspect the availability of raw materials, additional materials, equipment, and labor in general is available and meets the demands of the production process demand. In the manajement aspect it has been planned regarding employee needs, organizational structure, along with the salary earned to support the production process. In the legal aspect, it alalyzes the business in terms of business legality and is explained about the procedure for obtaining SIUP. Based on the analysis of the financial aspects is feasible to be realized because it has fulfilled the investment criteria, namely the Net Present Value (NPV) obtained, namely Rp. 114,487,158.70; Discounted Payback Period (DPP) which is 2 years 5 months and Internal Rate of Return (IRR) of 51.7%. So it can be concluded that the Feasibility Analysis to determine the establishment of catfish processing business to be sharedded catfish in Jambon Ponorogo sub-district is feasible to be carried out.
PENGARUH PERSEPSI GURU ATAS GAYA KEPEMIMPINAN SITUASIONAL KEPALA SEKOLAH TERHADAP KINERJA GURU AKUNTANSI SMK DI KOTA MADIUN
This study aims to determine the effect of teacher perceptions on the principal's situational leadership style on the performance of vocational school accounting teachers in Madiun City. Research observations conducted in the field that factors that influence the low quality of education are rough input in the form of students, vehicles in the form of curriculum, teachers, funds, facilities and infrastructure, and environmental factors. In the education process there are teacher's teaching activities, the participation of students in learning, the administrative management system, and the leadership mechanism of the principal is something that needs to be optimized in order to improve the quality of education. In this study using a quantitative approach to examine the facts that have occurred and all data and information is realized in the form of numbers, with parametric statistical analysis. Information relating to variables in this study was obtained from respondents who were transferred in the form of numbers then analyzed with the CSS program. The analysis used is simple regression. The variables in this study consisted of one independent variable namely the teacher's perception of the principal's situational leadership style (X) and one dependent variable namely the performance of the accounting teacher (Y). Data collection tools in this study use indirect techniques. Questionnaire is a data collection tool in the form of a form and distributed to capture information about something consisting of questions to be answered by the respondent in detail. This study also provides a clear description that with the teacher's perception of the principal's situational leadership style that will affect the performance of vocational accounting teachers in the city of Madiun. Teachers are expected to continue to improve their performance in carrying out tasks in school so that their professionalism and ability in the world of education are increasing. This can be done by carrying out all the rules or regulations that apply at school, participating in various activities either through formal or non-formal education, such as seminars, workshops, or following further education programs and schools should provide adequate facilities in learning so as to support improvement the performance of vocational accounting teachers in the city of Madiun.
ANALISIS STRATEGI PENGEMBANGAN USAHA TANI BIJI JAMBU MENTE DI KABUPATEN WONOGIRI JAWA TENGAH
The purpose of the research was to identify internal and external factors that influence the development of cashew farming and develop alternative farming development strategies in Wonogiri District. The research was carried out in the Wonogiri Regency Area, precisely in the Districts of Jatisrono and Purwantoro by taking 90 farmers / producers of cashew nuts in a simple random manner. Determination of the marketing institutions involved is carried out with a commodity approach and an institution approach based on information from farmers to whom the commodity is sold until it can be received by consumers commonly called the method ("Snowball Sampling"). The data obtained were analyzed descriptively, mathematically and statistically. The results showed that environmental factors that influence the development of cashew farmers are (1) internal factors include strength: Plant Condition, Number of Family Dependents, Availability of Capital, Efforts to Increase, Value of Production Tools, Age of Farmers, Number of Trees. Weaknesses: Education, Production Costs, Total Workforce, Land Area, Quality of Cashew Seeds, Land Conditions, Seeds. (2) External factors include, Opportunities: Banking Financing, Partnership, Government Attention, Pest Management, How to Harvest, Seed Quality compared to other regions, Marketing Institutions, Highest Profit, Selling Prices. Threats: Immediate Needs, Highest Price Products, Product Forms. The results of the SWOT analysis, the alternative strategy chosen is the SO strategy / aggressive strategy by using the power to take advantage of opportunities, with alternative strategies to increase production and use market opportunities and increase the use and supply of production inputs and suppress the attack of plant disturbing organisms.
PENGARUH VARIABEL SIKAP DALAM MEMODERASI HUBUNGAN PERTIMBANGAN MORAL TERHADAP MINAT MUZAKKI DALAM MEMBAYAR ZAKAT PROFESI (STUDI EMPIRIS DI KABUPATEN PONOROGO)
This study aims to determine the influence of moral considerations on intentions of muzakki to pay zakat profession, to know the effect of attitudes on intentions to zakat, and to know how attitudes as moderating variable on the relationship beetwen moral considerations and intentions of muzakki to pay zakat profession. The object in this study is muzakki in Ponorogo Regency which was previously determined by the researcher. The number of samples taken was 100 respondents from all selected institutions, namely LAZ Umat Sejahtera Ponorogo, LAZIS Muhammadiyah Ponorogo and Yatim Mandiri Ponorogo. The Data were analysed by Partial Least Square. The results showed that moral considerations had a significant positive effect on muzakki's intentions to zakat, attitudes had a significant positive effect on muzakki's intentions, but attitude was not moderating variable on the relationship beetwen moral consideration and intention to zakat.
PERAN SERTIFIKASI TERHADAP KINERJA GURU DI SMA NEGERI 1 PONOROGO
Tujuan penelitian ini adalaj ingin mengetahui secara komprehensip peran sertifikasi guru terhadap kinerja guru. Sertifikasi guru bertujuan untuk meningkatkan kualitas dan profesionalisme seorang guru. Data yang diperlukan adalah data Primer dan data sekunder. Teknik pengambilan data dalam penelitian ini menggunakan kuisioner. Penelitian ini menggunakan pendekatan kuantitatip. Ruang lingkup penelitian itu di SMA Negeri I Ponorogo, pemilihan lokasi dilakukan secara purposive ( Sengaja ). Alasan Pemilihan lokasi karena di SMA Negeri I memiliki guru sertifikasi dan guru yang belum sertifikasi, Populasi dalam penelitian ini yaitu guru yang bersertifikasi dan guru yang belum bersertifikasi sebanyak 80 Responden.Hasil penelitian ini menujukan bahwa Motivasi kerja guru sertifikasi lebih tinggi dibandingkan dengan motivasi kerja guru yang belum sertifikasi ,karena guru sertifikasi memiliki rasa kepercayaan yang tinggi saat melaksanakan kegiatan belajar mengajar di Â sekolah serta mampu memberikan dukungan dan membimbing guru yang belum sertifikasi untuk tetap memiliki motivasi kerja dan semangat kerja yang tinggi dengan harapan dapat segera mengikuti tes guru sertifikasi dan meningkatkan Kinerjanya. Disiplin kerja guru sertifikasi lebih tinggi jika dibandingkan dengan disiplin kerja guru yang belum sertifikasi. Perbedaan disiplin kerja guru sertifikasi dan guru yang belum sertifikasi adalah guru sertifikasi memliki disiplin kerja yang tinggi jika dibandingkan dengan guru yang belum sertifikasi, karena guru yang belum sertifikasi tidak setiap hari berada di sekolah, hanya ketika jadwal mengajar, jadi kedisiplinannya terhadap waktu, dan tugas kerja yang masih kurang. Semua itu disebabkan sebagian guru yang belum sertifikasi mengejar progam sertifikasi guru, sehingga guru yang belum sertifikasi masih kurang dalam disiplin kerjanya.Kinerja guru sertifikasi lebih tinggi jika dibandingkan dengan kinerja guru yang belum sertifikasi . Perbedaan kinerja guru sertifikasi dan guru yang belum sertifikasi adalah dalam proses kegiatan belajar mengajar di kelas, guru sertifikasi selalu memiliki inovatif dalam melaksanakan tugasnya hal ini berhubungan dengan adanya sertifikasi seorang guru yang dituntut untuk selalu berkreasi dalam menciptakan metode pembelajaran yang tepat bagi siswanya sedangkan guru yang belum sertifikasi masih monoton dalam melaksanakan kegiatan belajar mengajar di kelas.
PERAN KANTOR JASA AKUNTAN BAGI PELAKU BISNIS UMKM DALAM UPAYA MENINGKATKAN KINERJA
As a taxpayer, the general public does not all understand about the general provisions of taxation, and not all do their business properly and in accordance with the correct accounting standards. This is because the background of Education, Human Resources and the many new rules and economic conditions are increasingly difficult to make business people focus on business without paying attention to the recording of financial statements such as for example (Micro, Small and Medium Enterprises). So that many businessmen do not have a financial report that reflects their business activities. Another impact is in terms of taxation where the filling of the Annual Tax Return as a taxpayer seems careless, turnover approximately, so that the potential for major errors will result in tax penalties. This study aims to: 1) Introduce the Accountant Services Office to the public, especially business entrepreneurs, 2) Open employment opportunities as much as possible for the Accountant Services Office, 3) Improve taxpayer compliance by presenting truthful financial statements, 4) Helping business people in preparing financial statements. Data collection techniques in this study use in-depth interviews and documentation. The results of the research and discussion show: that the Accountant Services Office is still not widely known, because the public first knows the Public Accounting Firm and the Tax Consultant Office. KJA needs to be more active to introduce themselves and the need for rules from the government to require that a financial report be presented by a professional accountant in KJA.
BMT SEBAGAI SOLUSI KRISIS PERBANKAN BAGI MASYARAKAT PEDESAAN DI PONOROGO (Studi Kasus BMT Ngabar)
Baitul Maal Wa Tamwil (BMT) merupakan lembaga keuangan mikro syari’ah yang memiliki peran cukup penting bagi perekonomian Ponorogo terutama dalam mengatasi krisis perbankan yang banyak dialami oleh masyarakat pedesaan. BMT Ngabar adalah salah satu BMT di Ponorogo yang berperan aktif membantu masyarakaat di daerah Ngabar, Siman, Ponorogo dalam pelayanan simpanan dan pembiayaan. Tujuan dari penelitian ini yaitu menganalisis peranan BMT Ngabar bagi masyarakat sekitarnya khususnya dalam penyediaan produk-produk simpanan dan pembiayaan berbasis syari’ah. Metode penelitian menggunakan metode kuantitatif deskriptif dengan pendekatan event study melalui kajian literatur baik cetak maupun elektronik terkait BMT di Ponorogo. Hasil penelitian menunjukkan BMT Ngabar dalam perannya ikut serta mengatasi krisis perbankan masyarakat pedesaan khususnya di Ngabar, Siman, Ponorogo yaitu menyediakan produk-produk yang meliputi produk simpanan syari’ah, pembiayaan syari’ah dan jasa syari’ah
PENGEMBANGAN EKOWISATA GUNUNG BERUK DAN PEMBUATAN CINDERAMATA DARI POTENSI ALAM SEKITAR BERBASIS PEMBERDAYAAN MASYARAKAT
Potensi wisata Gunung Beruk di Desa Karangpatihan, Kecamatan Balong, Kabupaten Ponorogo mampu menggerakan masyarakat setempat untuk mengembangkan wisata alam dan mampu menarik banyak pengunjung wisata dari dalam maupun luar Kabupaten Ponorogo. Dalam perjalanan untuk mengembangkan wisata, terdapat beberapa kendala yaitu seperti kendala dalam segi permodalan, kondisi alam pada saat kemarau yang menjadi gersang dan kondisi lapangan di wisata alam Gunung Beruk saat musim penghujan dan tidak terdapatnya oleh-oleh atau cinderamata khas dari wisata alam hutan pinus Gunung Beruk. Tujuan penelitian ini adalah mengembangkan wisata Gunung Beruk dengan ekowisata untuk kelangsungan wisata Gunung Beruk yang berdampak pada kesejahteraan masyarakat, memberdayakan masyarakat setempat pengadaan produk pariwisata yaitu limbah pohon pinus sebagai bahan dasar pembuatan souvenir untuk cinderamata khas wisata Gunung Beruk dan pengadaan papan informasi untuk optimalisasi wisata alam yang ada di Gunung Beruk.