Pengaruh Sistem Penilaian Kinerja terhadap Perilaku Manajer Tingkat Menengah pada PT. Bank "X"

Designing the system of management performance evaluation is critical for organizations or enterprises to maximize organizational outcomes, and it can cause behavioral impact to the managers who are being evaluated. The conviction rate to the accounting information as performance evaluation criteria is called RAPM rate (reliance on accounting performance measure). On the certain conditions, using accounting information as performance evaluation criteria (high RAPM rate) could cause the rise of dysfunctional behavior on the managers who are being evaluated. The research aimed to know RAPM rate on the performance evaluation of the middle managers in PT. Bank “X”, and to know effect RAPM rate to behavior of middle managers evaluated. This research used survey method. Population being researched is middle managers in PT. Bank “X”. Data found by giving questionnaire to the respondent, interview, and some secondary data. The research result shows that; the system of management performance evaluation which is applied to evaluate the achievement of middle managers in PT. Bank “X” exploit accounting and non-accounting information as performance evaluation criteria

Pengaruh Sistem Penilaian Kinerja Terhadap Perilaku Manajer Tingkat Menengah Pada PT. Bank "X"

Designing the system of management performance evaluation is critical for organizations or enterprises to maximize organizational outcomes, and it can cause behavioral impact to the managers who are being evaluated. The conviction rate to the accounting information as performance evaluation criteria is called RAPM rate (reliance on accounting performance measure). On the certain conditions, using accounting information as performance evaluation criteria (high RAPM rate) could cause the rise of dysfunctional behavior on the managers who are being evaluated. The research aimed to know RAPM rate on the performance evaluation of the middle managers in PT. Bank “X”, and to know effect RAPM rate to behavior of middle managers evaluated. This research used survey method. Population being researched is middle managers in PT. Bank “X”. Data found by giving questionnaire to the respondent, interview, and some secondary data. The research result shows that; the system of management performance evaluation which is applied to evaluate the achievement of middle managers in PT. Bank “X” exploit accounting and non-accounting information as performance evaluation criteria.Key Words: Performance evaluation criteria, Dysfunctional behavio

Pengaruh Akuntabilitas, Pengungkapan dan Pertanggungjawaban Penggunaan Keuangan Dana Terhadap Kesejahteraan Masyarakat Desa

ABSTRAK   Penelitian ini dilakukan pada masyarakat Desa Manggar Raya Kecamatan Tanjung Lago Kabupaten Banyuasin. Tujuan dari Literature Review Pengaruh Akuntabilitas, Pengungkapan dan Pertanggungjawaban Penggunaan Keuangan Dana Terhadap Kesejahteraan Masyarakat Desa Indonesia adalah mereview hipotesis penelitian pengaruh antar variabel yang akan digunakan pada penelitian selanjutnya. Metode yang digunakan dalam Literature Review ini adalah dengan metode library research, yang bersumber dari database penyedia jurnal International melalui Proquest dan jurnal ilmiah Indonesia melalui Google Scholar. Hasil dari Literature Review ini adalah akuntabilitas dan pertanggungjawaban penggunaan keuangan dana desa berpengaruh terhadap kesejahteraan masyarakat desa Indonesia. Sedangkan variabel pengungkapan penggunaan keuangan dana desa tidak berpengaruh terhadap kesejahteraan masyarakat desa Indonesia. Pengungkapan pengelolaan dana desa dapat merangsang masyarakat lebih berinovatif dalam meningkatkan kesejahteraan masyarakat dengan memanfaatkan sumber daya yang ada di desa.   Kata Kunci: Akuntabilitas, Pengungkapan, Pertanggungjawaban Penggunaan Dana, dan Kesejahteraan Masyarakat Desa   ABSTRACT   This research was conducted on the community in Manggar Raya Village, Tanjung Lago District, Banyuasin Regency. The purpose of the Literature Review of the Effect of Accountability, Disclosure and Accountability of the Use of Financial Funds on the Welfare of Indonesian Village Communities is to review the research hypothesis of the influence between variables that will be used in further research. The method used in this Literature Review is the library research method, which is sourced from the database of international journal providers through Proquest and Indonesian scientific journals through Google Scholar. The result of this Literature Review is that accountability and accountability for the use of village funds have an effect on the welfare of Indonesian rural communities. While the variable disclosure of the use of village funds does not affect the welfare of Indonesian rural communities. Disclosure of village fund management can stimulate the community to be more innovative in improving people's welfare by utilizing existing resources in the village.   Keywords: Accountability, Disclosure, Accountability for Use of Funds, and Village Community Welfar

Pelatihan Penyusunan Anggaran Penjualan dan Anggaran Produksi Sebagai Alat Perencanaan dan Pengendalian Pada UMKM di Desa Kerinjing

Pengabdian kepada Masyarakat ini dilaksanakan di desa Kerinjing dengan khalayak sasaran yaitu UMKM di desa Kerinjing yang berjumlah kurang lebih 50 UMKM, dengan tujuan untuk memberikan pemahaman dan pengetahuan tentang pentingnya penyusunan anggaran penjualan dan anggaran produksi untuk UMKM sebagai alat perencanaan dan pengendalian usaha. Dengan perencanaan maka suatu kegiatan akan mempunyai pedoman pelaksanaan kerja. Agar perencanaan dapat tercapai, perlu diadakan pengendalian. Salah satu alat yang dapat memenuhi kebutuhan perencanaan dan pengendalian adalah anggaran. Anggaran penjualan merupakan master budget yang menyajikan informasi tentang perkiraan jumlah barang jadi yang akan dijual oleh perusahaan dan harga jual yang ditetapkan. Anggaran produksi adalah rencana perusahaan dalam menentukan kuantitas barang yang akan diproduksi berdasarkan anggaran penjualan yang telah dibuat sebelumnya. Pengabdian ini dilakukan dengan cara memberikan pemahaman serta pengetahuan tentang penyusunan anggaran penjualan dan anggaran produksi kepada para pelaku UMKM di desa Kerinjing. Dari hasil evaluasi dapat disimpulkan bahwa peserta dapat memahami pentingnya anggararan penjualan dan anggaran produksi sebagai alat perencanaan dan pengendalian usaha mereka serta dapat menyusun anggaran penjualan dan anggaran produks

Ekonomi Biaya Tinggi, Investasi dan Pertumbuhan Ekonomi

This paper attempts to uncover the link between high-cost economy, investment, and economic growth. The method used is the study of literature by using data published by the authorities. Revealed in this paper that in order to overcome the problem of high-cost economy, among them, needs to be done to minimize the illegal levies and corruption that exist, both within government agencies and non-governmental actors in the environment of investment location, the bureaucracy is too long need to be pruned, one only by imposing licensing under one roof in order to provide fast service, cheap and efficient, there must be certainty of the law in force in the region for investors to feel safe to invest (ex: land, security, etc.), need to review back and revise local regulations that would complicate the parties that want to invest (there is a tendency in the era of regional autonomy under the pretext of increasing revenue, levies appear that legalized. South Sumatra Province is rich in natural resources in dire need of investment funds to cultivate the potential of natural resources, so as to excavated and beneficial to economic growth and welfare of the people of South Sumatra. Because of the potential that exists in South Sumatra is closely related to the primary sector (agriculture and mining) are strongly associated with the land, the legal certainty regarding land needs special attention

Sosialisasi Kesadaraan Masyarakat Atas Kewajiban Membayar Pajak Penerangan Jalan Di Desa Kerinjing

Kegiatan yang dilaksanakan di desa Kerinjing Kabupaten Ogan Ilir Sumatera Selatan ini ditujukan untuk penduduk yang tercatat sebagai Wajib Pajak. Penerangan Jalan adalah orang pribadi atau badan yang menggunakan tenaga listrik. Pajak Penerangan Jalan (PPJ) adalah pajak atas penggunaan tenaga listrik, baik yang dihasilkan sendiri maupun diperoleh dari sumber lain. Pemungutan PJJ sering kali mendapatkan hambatan, baik mulai dari sosialisasi kepada masyarakat yang kurang pemahaman mengenai PJJ sampai pada metode pemungutannya yang kurang  efektif dan efisien dan lain sebagainya. Implementasi atas Peraturan Daerah No 07 Tahun 2006 tentang Pajak Penerangan Jalan bertujuan sebagai salah satu sumber pendapatan daerah yang sangat penting dalam membiayai penyelenggaraan pemerintah daerah dalam meningkatkan kesejahteraan rakyat sesuai dengan semangat otonomi daerah. Tujuan kegiatan ini agar penduduk desa Kerinjing Kabupaten Ogan Ilir Sumatera Selatan adalah memahami penerapan Pajak Penerangan Jalan (PPJ) dan kesiapan sumber daya manusia dalam hal ini penduduk desa yang dikenakan Pajak Penerangan Jalan dari sisi kualitas penguasaan regulasi terkait pemahaman dan kesadaran pembayaran Pajak Penerangan Jalan. Kegiatan ini dilakukan dengan cara memberikan pemahaman tentang regulasi perpajakan atau peraturan daerah terkait PPJ, pemahaman dan kesadaran pembayaran PPJ, serta memberikan informasi mengenai PPJ untuk penduduk desa di desa Kerinjing

Good Corporate Governance, Company’s Characteristics and Firm’s Value: Empirical Study of Listed Banking on Indonesian Stock Exchange

The achievement of value of the firm may effect positive impact, both internal and external’s company. The purposes of this research is to analyze the effect of good corporate governance (managerial ownership, independent commissioner, and audit committee), and company’s characteristics (size and return on equity) to Tobin’s Q as firm value measurement.The sample which is used in this research banking companies listed at Indonesian Stock Exchange on period of 2008-2010. This research is using purposive sampling method to determine the sample and resulted 20 companies as research sample. Multiple regression model and statistic descriptive is used to analysis data. The result indicates that first, good corporate governance does not effect firm’s value. (1)Managerial ownership has negatively effects firm’s value, (2) independent commissioner has negatively effects fimr’s value, (3) Audit committee has negatively effects firm’s value. Secondly, company’s characteristic has positively effects firm’s value, 1) Size has positively effects fimr’s value, (2) Return on equity has positively effects firm’s value

ANALISIS KUALITAS SUMBER DAYA MANUSIA DAN TINGKAT KEMISKINAN DI KABUPATEN OGAN KOMERING ILIR

This study aims to determine the relationship between the quality of human resources (education and health) with poverty rates at OKI. The data used are secondary data obtained from relevant agencies. The results of this study indicate that jointly variable quality of human resources (education and health) significantly affect the level of poverty. Partially variables that significantly affect the level of poverty is education level, the higher the education level of the lower poverty levels. Health variables (the ratio of health facilities and health workers) did not significantly affect the level of poverty. Keywords: Human Resources, Povert

Program Pembuatan Virgin Coconut Oil (VCO) di Desa Muara Penimbung Ilir Sebagai Pemberdayaan Masyarakat

Empowerment comes from the word "power" which gets the prefix "em" to become the word "empowered" which means having or having power/strong. The word "empowerment" in the English translation is "Empowerment", which comes from the word "power" which means the power to do, achieve, perform or enable. The prefix "em" can mean the power in humans, a source of creativity. Community empowerment refers to the ability of people, especially vulnerable and weak groups so that they have the strength/ability to create alternative economic actions. The purpose of this service activity is to encourage and have an economic impact, including community involvement in the Virgin Coconut Oil (VCO) production program by managing coconut into pure oil. The result of this community service is an increase in knowledge, understanding and utilization of virgin coconut oil or VCO