MEKANISME INTERNAL DAN EKSTERNAL CORPORATE GOVERNANCE DALAM MEMITIGASI FINANCIAL DISTRESS (Studi Terhadap Perusahaan Manufaktur yang Terdaftar pada Bursa Efek Indonesia Periode 2011-2015) I

This study examines whether internal and external corporate governance (CG) mechanisms can reduce the distressed financial pressures in Indonesian manufacturing industry. As a consideration,This research was investigated whether the internal mechanisms of CG, represented by independent committees as well as audit committee characteristics, and CG's external mechanisms whichdemonstrated by audit quality, have a negative relationship with distressed financial pressures on the manufacturing industry on the Indonesia Stock Exchange. Samples were obtained from 64 manufacturing companies with purposive sampling as a sampling method, and they were collectedof 320 company observations from 2011 to 2015 as samples. Data were obtained from the Company's Annual Report published by the Indonesia Stock Exchange from 2011 to 2015 as well as from the respective company's website. By using logistic regression analysis, this research shows that audit committee characteristics have a significant effect on the financial distress. However, there is no significant effect on the relation between Independent commissioners and audit quality

Determinan Akuntabilitas Pengelolaan Keuangan Daerah pada Organisasi Perangkat Daerah Pemerintah Provinsi Papua

The purpose of this research is to examine and analyze the impact of the human resources quality, utilization of information technology, external pressure and presentation of financial report over the accountability of regional financial management the Papua province government. Sample taken from 47 regional working unit organisation (OPD), 2 person from each, total 94 respondents. Sampling method used is purposive sampling. The data collection was done with the direct survey while hypotheses tested empirically use path analisys. The results of this study explained that human resources quality, utilization of information technology, and external pressure directly influence to presentation of OPD's financial report. Keywords: human resources quality, the use of information technology, external pressure, the presentation of the financial report, accountabilit

Analisis Penerimaan Retribusi Parkir Tepi Jalan Umum di Kota Jayapura

The purpose of this research was to acquire the information about magnitude of potential and level of leakage to income of parking retribution in road side in Jayapura municipality. A sampling tehnique in this research was Slovin technique and data collection techniques were observation, interview and literature review. There were 2 data analysing approach employed such as quantitative and qualitative approach. The quantitative technique was to measure growth, contribution, elasticity, and calculation of potential and level of leakage. Meanwhile, the qualitative technique was for the description analysis based on research findings. The findings of this research showed that: (a) management of parking retribution in road side in Jayapura municipality was not yet effective to optimise the potentialities of own source local revenue; (b) the research findings revealed that the perking retribution for Road Side in Jayapura municipality was IDR 914.928.000,- per year with 59.13 per cent level of leakage or equal to IDR 373.968.000,- per year; (c) there were some strategies to anticipate the issue of leakage in realisation and potential optimisation of road side parking in Jayapura municipality such as improvement and managing regulation, human resource, the society awareness, institutional system and procedures. Keywords: Own Source Local Revenue, Retribution of Road Side parking, Leakag

Pengaruh Kompetensi Sumber Daya Manusia, Sistem Pengendalian Intern Pemerintah dan Penerapan Sistem Akuntansi Keuangan Daerah terhadap Kualitas Laporan Keuangan Pemerintah Provinsi Papua

The purpose of this study is to examine and analyze the influence of competence of human resources, government internal control system and the application of regional financial accounting system to the quality of local financial statements. The population is a financial administration staff of 49 SKPD, while the sample amounted to 120. Data collection was done by direct survey. Hypothesis testing is empirically tested using Multiple Regression. The results of partial research on the quality of human resources have a positive effect on the quality of financial statements. The government's internal control system has a positive effect on the quality of local government financial reports. Other findings of the local government accounting system have a positive effect on the quality of local government financial reports. While the results simultaneously have a positive and significant effect on the quality of the Government's financial statements. Keywords: Human Resources Competency, Government Internal Control System, Application of Local Financial Accounting System and Quality of Regional Financial Report