Analisis Faktor Yang Mempengaruhi Pengelolaan Keuangan Kampung Di Kabupaten Jayapura

The village independence is an essential idea for the village community where they are located. In accordance to support this goal, the central, provincial and district/city governments provide funds to villages that must be managed properly. Village financial management apparatuses endeavor in planning, implementing, administering, and financial reporting in accordance with applicable regulations with supervision from the Village Consultative Body. This study aims to identify indicators and determinants in village financial management and examine its effect on the village independence variable. This research will be carried out in villages of Yobeh, Ifaar Besar, Sereh, and Yahim, in Sentani District in Jayapura Regency. The analysis tool that will be used is Factor Analysis to find key indicators and variables in financial management. The results showed that reporting variables became the key in financial management, followed by financial accountability, planning, and implementation. This shows that respondents felt the reporting was very important and needed to be considered in financial management

REAKSI PASAR MODAL TERHADAP PENGUMUMAN PAKET KEBIJAKAN EKONOMI XVI (Studi Empiris Pada Saham Perusahaan Yang Masuk Dalam Indeks LQ 45)

This study aims to analyze whether there are significant differences in abnormal returns before and after the announcement of economic policy XVI and trading volume activity before and after the announcement of XVI economic policy on November 16, 2018. This study uses event study, where observations of the average abnormal return are carried out. and the average trading volume activityduring the 11 day observation period. In this study data was obtained from the Indonesia Stock Exchange. The data used in this study include daily closing stock prices (closing price), daily stock trading volume, and the number of shares outstanding. The sample used amounted to 45 LQ45 index companies. The results of this study indicate (1) there is no significant difference in abnormal returns before and after the announcement of economic policy XVI (2) on the trading volume activity indicator there are significant differences before and after the announcement of XVI economic policy

ANALISIS PENGELOLAAN DAN PERTANGGUNGJAWABAN KEUANGAN KAMPUNG (Studi Empiris pada Distrik Sentani Kabupaten Jayapura)

The purpose of this study is to examine accounting issue particularly in the view of village financial management and the accountability constraints experienced by village heads in managing village finances. This research was conducted at Sentani District of Jayapura District. The number of samples was taken as much as 45 respondents-apparatus kampung. This study uses purposive sampling method by distributing questionnaires to respondents. Analytical technique using SmartPLS (Partial Least Square). The results of this study indicate that accountability in the view of village financial management and constraints in the accountability of village heads has no significant effect on village financial management

PENGARUH PENERAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR), CORPORATE IMAGE, DAN KEPUTUSAN NASABAH TERHADAP LOYALITAS NASABAH

This study aims to examine the influence of corporate social responsibility (CSR) implementation, corporate image, and customer satisfaction, on customer loyalty. Variables independent were used inthis study namely Corporate Social Responsibility (CSR), corporate image, and customer satisfaction., as well as one dependent variable of customer loyalty. Customers of PT Bank Rakyat Indonesia Jayapura are used as the population in this study. The convenience sampling with a sample of 30 respondents is the technique of sampling method in thisstudy. This study uses a double linear regression analysis to analyses data. The analysis tool used is SPSS version 23. The results of this research demonstrate the implementation of Corporate Social Responsibility (CSR) has positively and significantly affects customer loyalty. Corporate Image has a positive and significant impact on customer loyalty. And customer satisfaction has a positive but does nosignificant impact on customer loyalty

Pengaruh Implementasi Sistem Informasi Manajemen Keuangan Daerah (SIMDA), Kualitas Sumber Daya Manusia, Penerapan Standar Akuntansi Dan Sistem Pengendalian Intern Pemerintah (SPIP) Terhadap Kualitas Laporan Keuangan Daerah

The research entitled "The Influence Of The Implementation Of Regional Financial Management Information Systems, The Quality Of Human Resources, The Application Of Accounting Standards And Government’s Internal Control System On The Quality Of Regional Financial Reports" aims to identify to study how the quality of human resources, the implementation of regional financial management information systems, the application of accounting standards, and the government’s internal control system whether simultaneously or partially affecting the quality of regional financial reports of Pegunungan Bintang regency. The causal approaches were used to analyze the connection between independent and dependent variables or others. While the Multiple Linear Regression Analysis as an analysis tool in this study was used to measure the effect of independent variables on the dependent variable. The result of this study indicates that the implementation of regional financial management information systems (X1) has 2,845 with a significant level of 0,006, which means the implementation of regional financial management information systems has a significant influence on the quality of regional financial reports of Pegunungan Bintang regency. Meanwhile, the independent variable of the quality of human resources (X2) has 3,084 with 0,003 significance level, it explains that the quality of human resources has impacted significantly on the quality of regional financial reports of Pegunungan Bintang regency. As long as, the applications of accounting standard (X3) have a significant effect on the quality of regional financial reports of Pegunungan Bintang regency with 3,454 and 0,001 significance level. Furthermore, the Government’s Internal Control System variable (X4) with a value of 2,487 and a significant level of 0,015, that indicates, Government’s Internal Control System variable has significantly affected the quality of financial reports of Pegunungan Bintang regency. While the value of F measurement has greater than the value of F table (29,165>5,921), which explains that the quality of human resources, the implementation of regional financial management information systems, the application of accounting standards and government’s internal control system simultaneously have a significant effect on the quality of regional financial reports of Pegunungan Bintang regency

PENGARUH SUKU BUNGA REVERSE REPO RATE DAN INFLASI TERHADAP RETURN SAHAM (Studi Empiris Pada Perusahaan Sektor Keuangan Yang Terdaftar Di Bursa Efek Indonesia Periode 2016-2018)

This research aims to see the influence of the interest rate (reverse) repo rate directly and indirectly through inflation on the return of shares as well as interest rates (reverse) The repo rate to inflation and inflation on the return of shares, the financial sector companies listed on the Indonesia Stock Exchange in June year 2016 to December year 2018.Results showed that the interest rate (reverse) repo rate has no significant effect either directly and indirectly through inflation on return of shares, can be seen from the analysis of the line and calculation of Sobel test in get t count is-3.64 whereas T table is 2.0518 (significance 0.05) then, in the view of T count (-3.64) 2.0518 t tables

PENGARUH PENGETAHUAN PERPAJAKAN, KETEGASAN SANKSI PAJAK, TAX AMNESTY, LINGKUNGAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK (Studi Kasus di Kantor Pelayanan Pajak Pratama Jayapura)

This study aims to determine whether the influence of tax knowledge affect taxpayer compliance. The Influence of Tax Knowledge, Assertiveness of Tax Sanctions, Tax Amnesty, Taxpayer Environment which become independent variable in this research. While the dependent variable is taxpayer compliance.This research uses qualitative approach with its research population that isTaxpayer in KPP Pratama Kota Jayapura. Primary data collection using questionnaire. The sampling technique uses convenience sampling. Data analysis in this research use multiple linear regression analysis. The results of this study indicate that there is a positive influence between the influence of taxation knowledge on taxpayer compliance, the positive influence between the firmness of tax sanctions on taxpayer compliance, the positive influence between tax amnesty on taxpayer compliance, no taxpayer environment influence on taxpayer compliance, taxation, assertion of tax sanction, tax amnesty, taxpayer environment simultaneously have a significant effect on taxpayercompliance in KPP Pratama jayapur

PENGARUH PENERAPAN XBRL TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN (Studi Empiris pada Indeks LQ45 di Bursa Efek Indonesia Tahun 2016-2018)

This study aims to provide empirical evidence about the effect of XBRL implementation on the timeliness of financial reporting of public companies in Indonesia registered in the LQ45 index. The research method uses panel data with 99 observations from 2016 to 2018. The results show that the implementation ofXBRL has a positive and significant impact on the timeliness offinancial reporting, in contrast to the Debt to Equity ratio used to control company leverage has a positive andinsignificant impact on accuracy financial reporting time, as well as Return on Assets used to control the profitability of the company has no significant effect with a negative impact on the timeliness of financial reporting of public companies in Indonesia that are listed on the LQ45 index

DETERMINAN EARNING MANAGEMENT DAN PENGARUHNYA TERHADAP NILAI PERUSAHAAN (Studi Empiris Pada Perusahaan Manufaktur yang terdaftar di BEI Periode 2017-2018)

This research has aim to examine the influence of investment opportunities set, board independence, and free cash flow toward firm value with earning management as the intervening variable in manufacturing companies listed on Indonesian Stock Exchange for period 2017 to 2018. This study used a sample of 43 companies with 6 years’ time period. The method of analysis is multiple regression model with further done with path analysis using SPSS 23. These results indicate that investment opportunities set and free cash flow have a significant direct effect on the value of the firm, while investment opportunity set and board independence have the indirect effect. Investment opportunities set, board independence, free cash flow and earning management simultaneously affect the firm value with adjusted R- squared 55.3%. Overall this study indicates that earning management has important role as the intervening variable betweeninvestment opportunities set, board independence & free cash flow relating to firm value

KOMITMEN ORGANISASI SEBAGAI PEMODERASI PENGARUH GOOD GOVERNANCE DAN KOMPETENSI AUDITOR PADA KUALITAS AUDIT (Studi Empiris Pada Kantor Badan Pengawasan Keuangan dan Pembangunan Provinsi Papua)

The purpose of this study is to analyze the influence of good governance and auditor competence on audit quality with organizational commitment as the moderating variable. The number of samples taken are 33 auditors, because of the lack of difficulty in obtaining the questionnaires. This study used purposive sampling method by distributing questionnaires to respondents with criteria of junior auditor and senior auditor, and then collected directly from them. Afterwards, the collected data was processed by direct distribution method. Analytical technique used in this study was WarpPLS (Partial Least Square) version 5.0. The results of this study indicate that good governance has a significant effect on audit quality; while auditor competence has no significant effect on audit quality; where organizational commitment does not moderate the relationship of good governance and audit quality; also organizational commitment does not moderate the relationship between auditor competence and audit quality