FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN LAPORAN KEUANGAN PEMERINTAH DAERAH DI INDONESIA BERDASARKAN PERATURAN PEMERINTAH REPUBLIK INDONESIA NOMOR 24 TAHUN 2005 TENTANG STANDAR AKUNTANSI PEMERINTAHAN

Penelitian ini bertujuan untuk mengetahui faktor-faktor yang mempengaruhi tingkat pengungkapan Laporan Keuangan Pemerintah Daerah (LKPD) di Indonesia Tahun 2010 terhadap Standar Akuntansi Pemerintahan Nomor 24 tahun 2005. Faktor-faktor yang digunakan dalam penelitian ini meliputi jumlah penduduk, kekayaan Pemerintah Daerah, tingkat ketergantungan Pemerintah Daerah, jumlah aset Pemerintah Daerah, umur administratif pemerintahan Pemerintah Daerah, pembiayaan hutang Pemerintah Daerah, belanja pegawai Pemerintah Daerah, tingkat pengembangan manusia Pemerintah Daerah, status pemerintahan Pemerintah Daerah, lokasi administratif pemerintahan Pemerintah Daerah (jawa / non jawa), jumlah temuan BPK, dan opini BPK. Penelitian ini menggunakan 480 Laporan Keuangan Pemerintah Daerah (LKPD) tahun anggaran 2010. Teknik analisis regresi berganda digunakan dalam menganalisis data dan paired t-test digunakan dalam memeriksa reliabilitas untuk mengukur skor pengungkapan Laporan Keuangan Pemerintah Daerah (Pemerintah Daerah) yang digunakan bebas dari sifat subjektif. Hasil penelitian ini menunjukkan bahwa rata-rata tingkat pengungkapan Laporan Keuangan Pemerintah Daerah di Indonesia adalah 40%. Analisis regresi berganda memberikan bukti bahwa umur administratif pemerintahan Pemerintah Daerah dan temuan BPK signifikan terhadap tingkat pengungkapan Laporan Keuangan Pemerintah Daerah dengan arah yang positif. Pembiayaan hutang Pemerintah Daerah signifikan secara moderat dan lokasi administratif pemerintahan Pemerintah Daerah (jawa/ non jawa) signifikan terhadap tingkat pengungkapan Laporan Keuangan Pemerintah Daerah dengan arah yang negatif. Jumlah penduduk, kekayaan Pemerintah Daerah, tingkat ketergantungan Pemerintah Daerah, jumlah aset Pemerintah Daerah, belanja pegawai Pemerintah Daerah, tingkat pengembangan manusia Pemerintah Daerah, status pemerintahan Pemerintah Daerah, dan opini BPK tidak signifikan terhadap tingkat pengungkapan Laporan Keuangan Pemerintah Daerah di Indonesia. Kata kunci : Pengungkapan Laporan Keuangan Pemerintah Daerah (LKPD), Teori Agensi , Pemerintah Daerah The objective of this study is to determine the factors that influence local governments financial disclosure in Indonesia on 2010thbudged year towards Government Accounting Standard No.24/2005. The factors used in this study are population, local governments wealth, the level of dependence of Local Governments, local governments total asset, administrative ages of the local governments, local governments debt finance, local governments employee expenditure, Human Development Index (HDI), Type of local governments, the location of administrative local governments (Java/ non java), Audit Finding by Badan Pemeriksa Keuangan (BPK), and Audit opinion by Badan Pemeriksa Keuangan (BPK). This study use 480 local government’s financial report of 2010th budged year. Multiple regression analysis technique is used in analyzing the data and paired t-test is used in reliability check to ensure the objectivity from the scoring of local government financial disclosure . The result of this study indicates that average levels of local government financial disclosure in Indonesia are 40%. Multiple regression analysis provides evidence that administrative ages of the local governments and Audit Finding by Badan Pemeriksa Keuangan (BPK) are positively significantly associated with level of local government’s financial disclosure . Local government’s debt finance negatively moderate significant and the location of administrative local governments (Java/ non java) negatively significant associated with level of local government’s financial disclosure . population, local governments wealth, the level of dependence of Local Governments, local governments total asset, local governments employee expenditure, Human Development Index (HDI), Type of local governments and Audit opinion by Badan Pemeriksa Keuangan (BPK) are not significant as the predictor variables of local governments financial disclosure in Indonesia. Keywords: local government financial disclosure, Agency Theory, local governmen

FAKTOR- FAKTOR YANG MEMPENGARUHI KONSERVATISME LAPORAN KEUANGAN PEMERINTAH DAERAH DI INDONESIA TAHUN ANGGARAN 2014

Penelitian ini bertujuan untuk menemukan bukti empiris mengenai faktor- faktor yang mempengaruhi konservatisme LKPD (Laporan Keuangan Pemerintah Daerah) di Indonesia tahun anggaran 2014. Variabel- variabel yang digunakan dalam penelitian ini meliputi leverage, jumlah aset, operating cash flow, umur administratif, dan lokasi geografis (jawa/ non jawa). Penelitian ini menggunakan 310 LKPD tahun anggaran 2014 yang menerapkan akuntansi akkrual. Teknik analisis regresi berganda digunakan dalam menganalisis data. Hasil penelitian ini menunjukkan bahwa rata- rata konservatisme LKPD di Indonesia adalah -0,3412. Analisis regresi berganda memberikan bukti bahwa jumlah aset, dan lokasi geografis (jawa/ non jawa) signifikan terhadap konservatisme dengan arah yang positif. Leverage, operating cash flow, dan umur administratif signifikan terhadap konservatisme dengan arah yang negatif

LAMIKRO BERBASIS ANDROID: SOLUSI MUDAH BAGI FASILITATOR DAN KOMUNITAS USAHA MIKRO PREMAN SUPER DI KOTA MALANG

Abstrak: Usaha Mikro Kecil dan Menengah (UMKM) di Indonesia menjadi actor utama yang perannya sangat penting dalam perekonomian negara dengan jumlah 59 juta unit usaha. Para pelaku usaha mikro ini pada umumnya belum memiliki tata kelola administrasi maupun laporan keuangan yang baik. Hal ini kerap menjadi menjadi hambatan bagi usaha mikro karena mereka tidak dapat menghitung keuangannya dengan baik, khususnya terkait arus kas entitas. LAMIKRO (Laporan Akutansi Usaha Mikro) merupakan aplikasi yang berguna untuk membantu pelaku usaha mikro membuat sistem laporan keuangan sederhana dan mudah digunakan. Komunitas Preman Super termasuk usaha mikro menghadapi tantangan yang cukup besar dalam mengembangkan bisnis dan pelaporan keuangannya. Hal ini mendorong tim Pengabdian kepada Masyarakat Universitas Negeri Malang untuk melakukan pelatihan dan pendampingan Lamikro berbasis Android untuk mengatasi permasalahan mereka. Hasil dari pelatihan ini menunjukkan hasil yang cukup memuaskan. Mitra merasakan manfaat yang signifikan dengan menerapkan aplikasi ini secara langsung pada operasional usahanya. Kendala yang dihadapi oleh Mitra adalah kurangnya Sumber Daya Manusia, fasilitas, dan teknologi yang dimiliki masing- masing Mitra. Abstract: Micro, Small and Medium Enterprises (MSMEs) in Indonesia are the main actors whose role is very important in the country's economy with a total of 59 million business units. These micro business actors generally do not have good administrative governance and financial reports. This often becomes an obstacle for micro-enterprises because they cannot calculate their finances properly, especially regarding the entity's cash flow. LAMIKRO (Micro Business Accounting Report) is a useful application to help micro business actors create a simple and easy-to-use financial reporting system. The Super Thug community, including micro-enterprises, faces considerable challenges in developing their business and financial reporting. This prompted the Community Service team at the State University of Malang to conduct training and assistance for Android-based Lamikro to overcome their problems. The results of this training show quite satisfactory results. Partners experience significant benefits by implementing this application directly in their business operations. Constraints faced by Partners are the lack of Human Resources, facilities, and technology owned by each Partner

Reading Masculinity on 9gag

This study is conducted to reveal the masculine qualities stereotyped on 9GAG by 9GAG users. There are two main theories used in analyzing this study, gender stereotype and denotation & connotation. (). First, the gender stereotype concepts used are from Brannon (2004) and Wood (2008). The first part of the study discusses 9GAG popular posts which content subtly contains of Alpha Male qualities. The result is the users show preferences on conventional masculine qualities. The second part of the study discusses 9GAG popular posts which content subtly contains of Beta Male qualities. The result is there are some specific feminine or Beta Male sides 9GAG users accept in men. In conclusion, 9GAG users still focus more on masculine qualities, especially masculine physical features, in men. Feminine qualities in men can be accepted by the community if men possess the conventional masculine physical features first

Cancer-related masculinity threat in young adults with testicular cancer: the moderating role of benefit finding.

Background and Objectives: Perceiving benefit from a health-related stressor such as cancer has been associated with better psychological adjustment in various cancer populations; however, it has not been studied in the context of young adulthood or gender-related cancer threat. This study investigated the role of benefit finding in psychological adjustment among young adults with testicular cancer, and whether BF moderates cancer-related masculine threat.Design: This study utilizes a cross-sectional design with a diverse sample of young adult testicular cancer survivors.Methods: Men with a history of testicular cancer (N = 171; M age = 25.2, SD = 3.32) completed questionnaires of benefit finding, cancer-related masculine threat, and indicators of psychological adjustment.Results: Multiple regression analysis revealed that cancer-related masculine threat was associated with worse adjustment across indicators and that benefit finding was related to higher positive affect and lower depressive symptoms. Benefit finding attenuated the potentially adverse effect of cancer-related masculine threat on negative affect and depressive symptoms such that cancer-related masculine threat demonstrated a stronger association with negative affect and depressive symptoms for people with relatively low BF.Conclusions: For young adult men with testicular cancer, finding benefit appears to promote well-being in the face of masculine cancer threat

The Masculine Sea and the Impossibility of Awakening in Chopin's the Awakening

Kate Chopin has a firm place in American women's writing. A persistent theme in her works is said to be women's emotional liberation. The Awakening (1899) as a feminist novel is no exception. In the novel, Edna's inner voice and desire for escape from a male-dominated society awaken in her. Edna's suicide has been interpreted as her victory over the society however, this study argues that the idea of female defeat has been ignored to a great extent the main reason for which is the ignorance or a misreading of sea imagery. The sea of the novel that dissolves Edna is a signifier of male society and language signifying Edna's failure to find a place within the male dialogue of the society. Extra-marital relationships with Alcee or Robert are not promising, for the climax of such relationships is no more than the old requirement of becoming the good wife and mother that the society prescribes to women. By her ultimate suicidal choice, Edna determines to find a voice and be seen but is totally perished instead to prove that women cannot speak. This study intends to argue and conclude that Chopin had this Kristevaesque belief that the male socio-cultural formation does not let women experience freedom. A new interpretation of the sea as a patriarchal element is offered which makes Edna's drowning a total defeat rather than victory as suggested by many critics

Profesionalisme Dan Independensi Auditor Terhadap Kinerja Auditor

At this time, public trust in the public accounting profession began to diminish, this was due to the many cases of accounting manipulation. A Public accounting firm (KAP) is a public accounting organization that obtains a license in accordance with laws and regulations that operates in the field of providing professional services in public accounting practice. The auditor profession has been in the public spotlight in recent years. An auditor must have high professionalism in carrying out his duties. The audit results of an auditor must be accountable to interested parties. The auditor's performance is the result of the auditor's work in carrying out the assignment of examining the financial statements of an entity with the aim of determining the fairness of the financial statements. The quality of financial reports is centered on the auditor's performance. To achieve good performance, an auditor must have an attitude of independence. This study aims to determine how independence and professionalism affect auditor performance. The results of this analysis indicate that auditor professionalism and auditor independence have a positive effect on auditor performance. Based on these results, it can be concluded that an auditor who conducts audits in a professional manner will act independently so that the audit results cannot be influenced by other parties. Keywords: Professionalism, Independence, Auditor Performanc

Phallus/Phallocentrism

Excerpt: In psychoanalytic theory, the phallus serves as the supreme symbol of masculine power and, concurrently, of feminine lack. “Phallocentrism” is a term used primarily by feminist theorists to denote the pervasive privileging of the masculine within the current system of signification

Influence of Gender Appropriateness of Sex-Role and Occupational Preferences on Evaluations of a Competent Person

Previous research has found that while masculine sex-role preferences are more highly valued, persons holding gender consistent sex-role preferences generally are rated as more attractive. The present study explores the interactive effect of gender consistent/inconsistent sex-role preferences and congruent/incongruent occupational choices on evaluations of a person from varying perspectives. Statistical analysis of the data revealed (1) people holding masculine sex-role preferences are perceived to have a higher motivation to succeed, and to be more competent; (2)from the perspective of friend and potential employee, persons holding gender consistent sex-role preferences are perceived as more attractive; (3) from the perspective of potential employer, there is a tendency for males to prefer employees who hold masculine sex-role preferences, while females continue to prefer gender consistent sex-role preferences