PENGARUH PENDAPATAN ASLI DAERAH DAN DANA PERIMBANGAN TERHADAP PERTUMBUHAN EKONOMI PADA KABUPATEN/KOTA DI SULAWESI TENGAH

The Research aims to test and analyze simultaneous and partial influences of local revenue and equalization funds on the economic growth in regencies/cities in Central Sulawesi. Population consist of 13 regencies/cities in Central Sulawesi. By using purposive sampling method, there are 11regencies/cities that meet the requirements the study. Data used is secondary data that ranges 4 year period from 2012-2015. Research method is descriptive with verificative approach. Analysis tool is multiple regression analysis. The study finds that local revenue, equalization funds, and economic growth in regencies/cities in Central Sulawesi show positive increases from year to year. Regression analysis shows that local revenue and equalization funds simultaneously have positive and significant influence on the regencies/cities in Central Sulawesi; local revenue has positive and significant on regencies/cities economic growth, while equalization funds has positive but insignificant influence on regencies/cities economic growth in Central Sulawesi

PENGELOLAAN PENERIMAAN NEGARA BUKAN PAJAK: SUATU TINJAUAN EVALUATIF (Studi pada Satuan Kerja Kantor Pertanahan Kabupaten Parigi Moutong)

The study aims are to describe and analyze the management of non-tax revenues; the growth rate and effectiveness of non-tax revenues management; theobstacles faced in the management of non-tax revenues; and the offering alternative solution of non-tax revenues management. The study appliesqualitative method, with the case study approach. Informants are the officials who involve in the management of non-tax revenues atthe Land Office of Parigi Moutong Regency. The results show that non-tax revenues management is not optimal inthephase of planning and budgeting, implementation andadministration, supervision, reporting and accountability as well. The growth rate of non-tax revenues targets (2011-2015) tends to increase, but the realization growth fluctuates annually. The effectiveness (2011-2015) isnot effective due to the realization which does not reach the target. Obstacles faced in the management of non-tax revenues caused by the limited participation of budgeting preparation, lack of human resources both in terms of quality and quantity; weakness of system operational procedures and internal control system, lack of supervision in implementation, and financial report which is still as an administrative formality. Alternative solutions to overcome various obstacles faced, it needs participation in planning and budgeting, employee recruitment, utilization of information technology, increasing supervision on the implementation of system operational procedures, as well as continuous evaluation

ANALISIS PENGELOLAAN KEUANGAN DANA HIBAH PEMILIHAN KEPALA DAERAH TAHUN 2015 PADA KOMISI PEMILIHAN UMUM (KPU) DI KABUPATEN SIGI

This study is aimed to: 1)determine and analyze financial management planning of election funds in 2015 at general election commission in Sigi District; 2) determine and analyze the implementation of financial management of election funds in 2015 at the general election commission in Sigi District; 3) determine and analyze the administration of financial management of election funds in 2015 at the general election commission in Sigi District; 4) determine and analyze the control of financial management of election funds in 2015 at the general election commission in Sigi District; 5) identify the cause of The General Election Commision Sigi revised its DIPA grant in 2015 election as a component of the regional budget. Type of study is descriptive qualitative with informants cinsist of: 1) The secretary of general election commission as KPA/PPK; 2) The commissioner of general election commission; 3) TAPD; 4) PP-SPM with data from observation, interviews, literature review, and documents. Technique of analysis is descriptive qualitative with interactive approach based on data reduction, data presentation, and conclusion. The result shows that the management of election funds in 2015 in the general election commission of Sigi from the perspective of planning, implementation, administration, dan control has been in line with the regulation of the Ministry of Domestic Affairs no. 13, 2006 about local finance management guidelines as well as the DIPA revisions

Determinants of Ethical Behavior of Accounting Students

The research aims to test and analyze the influence of business and professional ethics education, love of money, and religiosity on the ethical behavior of accounting students. The research method used is quantitative research. Respondents in this study were undergraduate students of the Department of Accounting, Faculty of Economics and Business, Tadulako University with a sample of 90 people consisting of the class of 2016, 2017, and 2018. Data collection technique by distributing questionnaires through google form. Data analysis techniques use multiple linear regression analysis with the help of SPSS analysis tool version 22 for windows. The results showed that the educational variables of business ethics and professions had a positive effect on the ethical behavior of accounting students, as well as the variables of love of money and religiosity positively on the ethical behavior of accounting studen

ANALISIS KEMAMPUAN KEUANGAN DAERAH KABUPATEN SIGI SEBAGAI DAERAH OTONOM BARU HASIL PEMEKARAN

Study on financial ability of Sigi Regency as new autonomous region resulting from regional proliforation has been carried out. The present study, the financial ability region is measured by 1). Fiscal Decentralization Degree (DDF) 2). Fiscal Need 3). Fiscal Capacity 4). Fiscal Effort 5). Effectiveness of Local Revenue 6). Region Financial Indenpendency Ratio used data from 2010 to 2015. The result exhibited that financial ability of Sigi Regency is very low, so that the dependence of financial with central goverment is still very high

ENVIRONMENTAL ACCOUNTING: EXTERNALITY PLANNING MODEL FOR PALU SPECIAL ECONOMIC AREA (SEZ)

The sustainability of the externalities of the Palu Special Economic Zone (KEK) provides legitimacy for managers, especially negative externalities, such as economic, social, environmental, legal and governance dimensions. Social dialogue really needs to be carried out to produce social license. As a result, the social license that has been obtained will become an important note as a reference and evaluation in assessing the performance of companies operating in the regional area. The role of environmental accounting for the sustainability of the externalities of the Palu Barus Special Economic Zone (KEK) focuses on processes that exert control over the impact of the company's production activities so that various negative externalities can be handled or minimized. Therefore, Estate managers must realize that they must increase profitability and take care of everything related to their survival in society directly or indirectly. This awareness produces a solution to the concept of sustainable development. Therefore, the managers of the Palu Special Economic Zone (KEK) and company owners operating within the area ensure that every decision is directed towards sustainability. Management accounting and control play a major role in creating information and therefore need to be considered as society seeks a transition to sustainability. Environmental accounting also plays an important role in trying to identify externalities, such as determining what is the subject of the account (the company's production activities, products produced by all companies operating within and outside the regional area, determining which externalities will be identified. The potential for negative externalities to occur if there is dialogue social services are not implement

Manusia dan Kebudayaan Kaili di Sulawesi Tengah

In this article, the author describes the ethnography of the To-Kaili, the largest ethnics group in Central Sulawesi. To-Kaili had an important historical role in the period of Dutch colonization. At least four kingdoms tried to rebel against Dutch rule namely Moutong, Banawa, Sigi, and Kulawi. The author goes on to discuss the "modal personality" of Kaili people which covers social and religious life, ethos, language, art and literature.  In the last section, he tries to predict how those people will face changes in the near future

Manusia dan Kebudayaan Bugis - Makassar dan Kaili di Sulawesi

In this article, the author describes the ethnography of the Bugis-Makassar, the largest inhabitants in South Sulawesi. His description includes: the historical background, their social stratification, kinship system, traditional political structure, and folklore. How the Bugis-Makassar elite groups are developed and how their social structure influenced by such development is also discussed by the author. Based on the historical evidences it is revealed that identification of the elite groups which is underlined by nobility, emerged in 15th century. In the period of Dutch colonization, composition of the elite groups changed into: pangreh-praja (government administration official) which subsequently emerged as a new elite group. In the era of independence, the position of elites were mostly occupied by the rulling class and well-educated persons. In the last section, the author explains the sirik an institution which refers to human dignity and self-respect - in relation to the conditioning of Indonesian national culture

Elite di Sulawesi Selatan

"...[...] Elite modern itu, seperti dikatakan oleh Sartono (1947), adalah elite baru, sebagai pemimpin yang dapat diidentifikasikan sebagai organization man; elite modern yang bersikap idealistis dan yang sangat menyadari peranannya, simbolis sebagai pendukung ideologi-ideologi modern seperti anti-feodalisme, anti-kolonialisme, humanitarianisme, populisme, sosialisme, dan sebagainya. Pendek kata, elite modern itu harus dapat berfungsi sebagai akumulator ide-ide pembaruan, sedangkan tentang dari golongan mana akan munculnya dari segenap golongan bangsa Indonesia, tidaklah menjadi soal yang penting untuk diperdebatkan.

Sekelumit Sejarah Kebudayaan Kaili

"Peletak dasar kebudayaan Kaili melalui tempat-tempat pemukiman, dasar-dasar kebudayaan Kaili dibangun oleh para pemukim yang disebut To-Kaili itu, dikitari oleh pegunungan dan berada di Lembah Palu. Di sebelah Timur, Sungai Palu bermuara di Teluk Palu berlepas ke Selat Makassar. Sesuai kodrat alam tropis yang hangat, dengan lahan yang umumnya berpasir, di dataran lembah, dibatasi oleh bebukitan dengan ciri lahan liat berbatu-batu, membuat penduduk memilih tempat-tempat pemukimannya yang terpisah-pisah antara satu wilayah pemukiman dengan pemukiman lainnya. Lagipula, menurut cerita rakyat, antara satu kaum dengan kaum lainnya, sering terjadi serang-menyerang, berpangkal pada adat kepercayaan "pengayauan", untuk menambah mana atau kesaktian suatu kaum.