Pengaruh Alokasi Dana Desa, Kebijakan Desa Dan Kelembagaan Desa Terhadap Kesejahteraan Masyarakat Di Desa Goras Jaya Kabupaten Lampung Tengah

ABSTRAK Tujuan penelitian ini adalah Untuk mengetahui besarnya pengaruh alokasi dana desa terhadap kesejahteraan masyarakat di Desa Goras Jaya Kabupaten Lampung Tengah. Untuk mengetahui besarnya pengaruh kebijakan desa terhadap kesejahteraan masyarakat di Desa Goras Jaya Kabupaten Lampung Tengah. Untuk mengetahui besarnya pengaruh kelembagaan desa terhadap kesejahteraan masyarakat di Desa Goras Jaya Kabupaten Lampung Tengah. Untuk mengetahui besarnya pengaruh alokasi dana desa, kebijakan desa, dan kelembagaan desa terhadap kesejahteraan masyarakat di Desa Goras Jaya Kabupaten Lampung Tengah. Penelitian ini menggunakan penelitian kuantitatif. Penelitian di lakukan di Desa Goras Jaya dengan jumlah sampel 87 orang responden. Pengambilan sampel menggunakan proporsional randaom sampling, dan teknik pengambilan data dengan menggunakan kuisioner. Teknik analisis data dengan menggunakan analisis regresi berganda menggunakan bantuan aplikasi SPSS Versi 20. Hasil penelitian menyimpulkan terdapat pengaruh yang positif dan signifikan alokasi dana desa terhadap kesejahteraan masyarakat di desa Goras Jaya Lampung Tengah. terdapat pengaruh yang positif dan signifikan kebijakan desa terhadap kesejahteraan masyarakat di desa Goras Jaya Lampung Tengah. Terdapat pengaruh yang positif dan signifikan kelembagaan desa terhadap kesejahteraan masyarakat di desa Goras Jaya Lampung Tengah. Terdapat pengaruh yang positif dan signifikan alokasi dana desa, kebijakan desa, dan kelembagaan desa terhadap kesejahteraan masyarakat di desa Goras Jaya Lampung Tengah..Kata Kunci: Alokasi Dana Desa, Kebijakan Desa, Kelembagaan Desa, Kesejahteraan Masyaraka

IMPLEMENTASI PELAPORAN KEUANGAN MENURUT PSAK 109 PADA LEMBAGA AMIL ZAKAT, INFAQ, DAN SHADAQAH MUHAMMADIYAH

Islam mempunyai lembaga pemberdayaan umat salah satunya yaitu zakat. Dengan adanya zakat masyarakat dapat menyalurkan sebagian hartanya untuk diberikan kepada yang berhak menerimanya. Namun di Indonesia untuk saat ini belum sepenuhnya mampu mengoptimalkan potensi zakat bagi kesejahteraan umat karna kuranganya kepercayaan antara muzzaki terhadap organisasi pengelolaan zakat. Maka dari itu lembaga zakat, infaq, dan shadaqah perlu mempunyai laporan keuangan yang sesuai dengan SAK yang berlaku. Penelitian ini bertujuan untuk mengetahui pelaporan keuangan dan implementasi PSAK 109 pada Lazismu Kota Metro. Penelitian ini menggunakan pendekatan kualitatif dengan pendekatan analisis deskriptif. Sumber data yang digunakan diperoleh dari data sekunder dan data primer sedangakan untuk tehnik pengumpulan data menggunakan wawancara, dokumentasi, dan observasi. Hasil penelitian ini bahwa Lazismu Kota Metro dalam pelaporan keuangan dan implementasi PSAK 109 sudah sesuai dengan PSAK 109 yang berlak

Analisis Perhitungan Harga Pokok Penjualan Dan Penentuan Harga Jual Produk Menggunkan Metode Cost Plus Pricing (Studi Kasus Pada Usah Home Industri Bahan Bangunan Pilar Jaya Di Sukadana Lampung Timur)

This study aims to analyze the calculation of cost of goods sold and determination of product selling prices using the cost plus pricing method in the Pilar Jaya building materials home industry business in Sukadana, East Lampung. This research uses a descriptive method with a qualitative approach. The results showed that there were differences in the results of the analysis of the calculation of cost of goods sold using the activity-based costing method and the determination of selling prices using the cost plus pricing method with the calculation of cost of goods sold and determining selling prices according to the company. Based on the results of the analysis and calculations that have been carried out, it can be concluded that the calculation of cost of goods sold using the activity-based costing method in the Pilar Jaya home industry obtained a result of Rp 57,283,362.97. This result is lower than the calculation of cost of goods sold according to the company. While the calculation of determining the selling price using the cost plus pricing method in the Pilar Jaya home industry obtained a pilar price of IDR 296,305, a lisplang price of IDR 144,956, a roster price of IDR 11,057, and a buis beton price of IDR 145,087. The selling price using the cost plus pricing method is lower than the selling price according to the company

ANALISIS STRATEGI HOME INDUSTRI PENGRAJIN KAIN TAPIS DALAM MENINGKATKAN KESEJAHTERAAN EKONOMI KELUARGA DI KELURAHAN KOMERING PUTIH LAMPUNG TENGAH

This study aims to determine the Analysis of Home Industry Strategies for Tapis Fabric Craftsmen in Improving Family Economic Welfare in Komering Putih Village, Central Lampung. This study uses qualitative research. Data obtained from the results of interviews and documentation observations. The technique used is data analysis in three steps, namely, data collection, data reduction, and data presentation. The results of this study indicate that the strategy in the home industry of filter cloth craftsmen uses a marketing strategy with sales through offline and online media. The income in the home industry of this filter cloth craftsman continues to increase every month because orders for filter cloth always increase. &nbsp

Layanan Bimbingan Klasikal dengan Symbolic Modeling Technique dalam Meningkatkan Jiwa Entrepreneurship

Layanan bimbingan klasikal dengan teknik model simbolik ini untuk mengetahui pengaruhnya terhadap peningkatan jiwa wirausaha. Jenis penelitian ini adalah kuantitatif eksperimen group one group pretest-post-test design. Populasinya adalah 185 siswa. Pengambilan sampel menggunakan teknik purposive sampling dengan pertimbangan tertentu berjumlah 25 siswa. Pengumpulan data menggunakan instrumen berupa kuesioner. Pengujian untuk menganalisis data dalam penelitian ini menggunakan uji-t. Data hasil perhitungan pada penelitian ini menunjukkan bahwa thitung = 11,354 > ttabel = 2,064. Berdasarkan hasil pretest dan posttest terjadi peningkatan skor rata-rata yaitu dari rata-rata skor pretest 57,8 terjadi peningkatan skor posttest 88,3 sehingga terjadi peningkatan sebesar 30,6. Berdasarkan hasil perhitungan tersebut, berarti layanan bimbingan klasikal dengan teknik model simbolik berpengaruh terhadap peningkatan jiwa kewirausahaan siswa kelas XI SMK Muhammadiyah 1 Metro. Pelaksanaan layanan bimbingan klasikal dengan teknik model simbolik dapat dijadikan salah satu alternatif pengembangan layanan bimbingan klasikal di sekolah agar lebih efektif dan memudahkan penyampaian materi kepada siswa

Pengaruh Konflik Kerja, Dan Beban Kerja Terhadap Kinerja Karyawan PT. PLN (Persero) UP3 Kota Metro

This study aims to analyze the effect of work conflict, workload on employee performance.This type of research is a quantitative study with a population of 63 employees registered atPT. Pln (Persero) Up3 Metro City, only 54 samples used were in accordance withpredetermined criteria. The data used is secondary data distribution of questionnaires in theform of a list of questions with several alternative answers for respondents. The statisticaltest used to test the hypothesis was multiple linear regression analysis and was tested usingthe statistical packages for the social science (SPSS) version 26 program. Based on theresults of statistical tests indicate that Work Conflict, Workload has a positive and significanteffect on employee performance

PENGARUH PENDAPATAN PREMI, HASIL INVESTASI, HASIL UNDERWRITING DAN RISK BASED’CAPITAL TERHADAP PROFITABILITAS PERUSAHAAN ASURANSI (STUDY EMPIRIS PADA PERUSAHAAN ASURANSI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2012-2019)

This study aimed to examine the factors that affect the profitability of insurance companies on the Indonesia Stock Exchange 2012-2019 period. The factors that affected the profitability of insurance companies on the Indonesia Stock Exchange were premium income, investment returns, underwriting results and risk based capital. This study used a quantitative approach. The population in this study were 16 insurance companies on the Indonesia Stock Exchange. The sampling technique used purposive sampling method with certain criteria in order to obtain a sample of 8 insurance companies. The data in this study were analyzed using the help of IBM SPSS version 20 by testing multiple linear regression analysis. The results of this study indicated that the premium income and underwriting results partially affected the profitability of insurance companies. Meanwhile, investment returns and risk based capital partially did not affect the profitability of insurance companies. As well as premium income, investment returns, underwriting results and risk based capital simultaneously affected the profitability of insurance companies

PENGARUH PRAKTIK AKUNTANSI DENGAN PRINSIP KEHATI-HATIAN (PRUDENTIAL PRINCIPLE) TERHADAP KUALITAS LABA DAN TINGKAT PENGEMBALIAN SAHAM (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI)

Abstract  The financial statements provide information that contains performance and financial position of a company. The financial statements conform to the principles of accounting in accordance with generally accepted standards to be useful to users in decision making of economic. The financial statements that are useful are the financial statements of good quality and can be an indicator for future earnings in order to maximize the stock return and optimize the benefits for all stakeholders.This research is quantitative. The purpose of this study was to obtain empirical evidence about the effect of accounting practices with the prudential principle on the quality of earnings and stock returns. Variable measurement using indicators that are adapted to journal the adoption of this research that Penman and Zhang (2002), among others subscore consisting of inventory reserve, research and development reserves and advertising reserves, used to measure the accounting practices with the prudential principle, Qscore used to measure quality earnings and returns are used to measure stock returns. The population in this study are all companies listed on the Indonesia Stock Exchange period 2012 to 2014. The sample period is a manufacturing company that has made the convergence of IFRS. Total sample was 84 manufacturing company's financial statements every period of observation so that the total samples analyzed were as 252 manufacturing company financial statements for three periods of observation. Data analysis was performed with the classical assumption and hypothesis testing with multiple linear regression analysis. Statistical program in this study using SPSS 22. The results showed that subscore is the inventory reserves, research and development reserves and advertising reserves on accounting practices with the prudential principle to produce earnings quality is good, besides the results also showed that the stock market can "adapt" to new information one of which is the change in the quality of corporate profits caused by the research and development reserves on the accounting practices with the prudential principle in manufacturing

Pengaruh Modal Usaha, Luas Usaha Dan Profesionalisme Sumber Daya Manusia Terhadap Pendapatan Toko Kebutuhan Primer Pasar Pekalongan Lampung Timur

This study aims to determine the effect of business capital, business size and professionalism of human resources on the income of primary needs stores in Pekalongan market, East Lampung. Data obtained from observations and questionnaires. The population of this study were shops in Pekalongan Market, East Lampung, namely 50 samples of shops consisting of 20 large shops and 30 small shops. The analysis technique used is multiple linear regression analysis. The results of the analysis are then analyzed with the classical assumption test and the F test. The results of this study indicate that business capital, business area and human resource professionalism have a significant effect on the income of primary needs stores in Pekalongan market, East Lampung