Analisa Pajak Daerah, Retribusi Daerah, Dana Perimbangan Serta Pengaruhnya Terhadap Belanja Modal (Studi Kasus Pada Pemerintah Daerah Kabupaten/Kota Di Provinsi Jawa Tengah Tahun 2016-2018)

The study aims of this the effect of Local Taxes, Local Retributions and Balanced Funds to the Capital Expenditures on Regency and Municipal Government Central Java Province year 2016-2018. The research is a quantitative research. The subject of the research are regency and Municipal Government in Central Java Province with total 35 regencies and municipalities. Data used comes from the 2016-2018 Regional Revenue Budget Realization Report . The technique of collecting data using documention method. The test of prerequisite analysis using classical assumption test, those are normality, multicolinearity, heteroscedasticity and autocorrelation. The hypoyhesis test in this study used multiple linier regression analysis, t test (partial), F test (simultaneous) and coefficient of determination (R2). The results of this reseach showed that partially the Regional Tax variable and the Balance Fund has a significant effect on capital expenditure. Regional levies variable does not significantly influence capital expenditure. Simultaneously, Regional Tax, Regional Retribution, and Balancing Funds have a significant effect on capital expenditure. The influence of these three variables on Capital Expenditures on Regency is 68.9% while the remaining 31.1% was influenced by other variables besides the variables used in this study. So it can be concluded that if the Regional Tax and Balance Fund increase, it will increase the allocation of Capital Expenditures. While Regional Retribution is not significant due to the lack of optimal excavation, management of resources owned by the government of Central Java Province to be able to increase the Original Regional Revenue. Keywords: Balance Funds, Capital Expenditures, Local Tax, Local Retributio

THE INFLUENCE OF BUDGET PARTICIPATION AND ORGANIZATIONAL COMMITMENT TO MANAGERIAL PERFORMANCE (Case Study at PT. Adhi Karya Persero Tbk)

This study aims to examine the effect of budgeting and organizational commitment on managerial performance. The data collection of this study using questionnaires, as many as 70 questionnaires filled out completely and can be processed. Data were analyzed using descriptive statistical tests, validity and reliability tests, while hypothesis testing used multiple linear regression tests, t tests, F tests and the coefficient of determination (R2). The results showed that budgetary participation variables had a significant effect on managerial performance. The higher employee participation the higher the level of managerial performance. The variable organizational commitment has a significant effect on managerial performance. Thus the higher one's commitment to the organization, the higher the level of managerial performance. From the F test the variable budget participation and organizational commitment together (simultaneously) significantly influence managerial performance with the percentage of influence of 69.2% and the remaining 30.8% influenced by other variables outside this study Keywords: Budget Participation, Organizational Commitment, Managerial Performanc

PENINGKATAN SUMBER DAYA MANUSIA MELALUI PELATIHAN KOMPUTER MICROSOFT EXCEL BAGI PERANGKAT DESA WIROGUNAN

The objectives and benefits obtained from this Microsoft Excel training are related to improving human resources (HR), especially village officials, namely providing knowledge and understanding of village officials on information technology and computers as well as increasing the ability and expertise of village apparatus in Wirogunan village, Kartasura district, Sukoharjo Regency in using technology. computers, especially Microsoft Excel application program. The problem is that the increasing number of residents with various educational backgrounds, social status, and professions makes the form of government services in the village more complex, while in service to the community and in making reports, the village apparatus of the Wirogunan village still has not fully utilized its potential especially in operationalize the Microsoft Excel program. The output target to be achieved is with the Microsoft Excel computer training program so that participants can understand and increase their knowledge in operating Microsoft Excel to carry out the task of compiling reports and also in serving the community. Keywords: Information Technology, Microsoft Excel, Village Tool

PENGARUH PERILAKU KEPEMIMPINAN TRANSFORMASIONAL TERHADAP PENILAIAN KINERJA DITINJAU DARI PERSPEKTIF LEARNING AND GROWTH DALAM BALANCED SCORECARD DI RUMAH SAKIT UMUM DAERAH KARANGANYAR

Maya Widyana Dewi, 2014. The Influence of Transformational Leadership To Valuation Observed From Learning And Growth Perspective of Balance Scorecard In Rumah Sakit Umum Daerah Karanganyar. The research was carried in order to know the influence behavior of transformational leadership that consist of Idealized Influence, Inspirational Motivation, Intellectual Stimulation and Individualized Consideration, in a partial (dimentional) or simultant (all of it) to valuation measurement that is observed from learning and growth perspective of balanced scorecard in RSUD Karanganyar. This research was carried out using survey method, is a research that takes a sample from a population and using questioner as an instrument with judgmental sampling. The sample is 112 fixed employee in RSUD Karanganyar, medic and non medic employee. While the result of the analysis shows, in a partial manner, transformational leadership that has the shape of inspirational motivation and individualized consideration have significant influence to valuation observed from learning and growth perspective, whereas idealized influence and intellectual stimulation have not. A simultant manner, idealized influence, inspirational motivation, intellectual stimulation and individualized consideration have powerful influence to valuation observed from learning and growth perspective in Balanced Scorecard.Key word : balanced scorecard, kepemimpinan, kinerja, learning and growt

Pengaruh Kepemilikan Manajerial, Kepemilikan Publik, Leverage, Firm size, dan Operating Cash Flow Terhadap Konservatisme Akuntansi

This study aims to determine the effect of managerial ownership, public ownership, leverage, firm size, and operating cash flow on accounting conservatism in manufacturing companies on the Indonesia Stock Exchange in 2016-2018 partially and simultaneously. The method in this study uses descriptive quantitative. The population in this study are manufacturing companies in the consumer goods industry sector that have been registered and published financial reports on the Indonesia Stock Exchange (IDX) in 2016-2018. The research population is 47 companies. The sample in the study was 21 companies with a sampling technique using purposive sampling technique. The data used is secondary data from the official website www.idx.com. The data analysis method used descriptive statistical tests and classical assumption tests, while the hypothesis testing used multiple regression analysis, F test, t test, and coefficient of determination test. The results showed that the five independent variables used by managerial ownership, public ownership, leverage, firm size, and operating cash flow simultaneously affect accounting conservatism. Based on the partial test, managerial ownership has no significant effect on accounting conservatism, while the other four variables, namely public ownership, leverage, firm size, and operating cash flow, have a significant effect on accounting conservatism. The five independent variables used are managerial ownership, public ownership, leverage, firm size, and operating cash flow simultaneously have an effect on accounting conservatism

SOSIALISASI PENTINGNYA PENDIDIKAN TINGGI BAGI LULUSAN SMU SEDERAJAT ( SMAN 2 KARANGANYAR)

Sosialisasi pentingnya pendidikan tinggi bagi lulusan SMU sederajat bertujuan untuk memberikan pemahaman dan motivasi kepada siswa siswi SMA sedrajat yang akan lulus agar bisa mempertimbangkan dengan baik dan memutuskan untuk melanjutkan pendidikan ke tingkat perguruan tinggi, mengingat pentingnya pendidikan tinggi untuk mempersiapkan generasi penerus yang berwawasan luas sehingga bisa diberdayakan dalam pembangunan nasional nantinya. Kegiatan pengabdian ini dilaksanakan di SMAN 2 Karanganyar yang diikuti oleh siswa kls 3 sebanyak 4 kelas.. Kegiatan pengabdian ini berjalan dengan lancar sesuai dengan perencanaan. Sedangkan metode yang digunakan dalam kegiatan pengabdian ini adalah dengan melakukan sosialisasi dan diskusi yang berkaitan dengan materi pentingnya pendidikan tinggi. Hasil dari kegiatan ini adalah para peserta lebih memaham dantermotivasi untuk melanjutkan pendidikan ke perguruan tinggi setelah lulus dari SMA nantinya. Kata Kunci : pendidikn tinggi,Perguruan Tinggi Abstract : The dissemination of the importance of higher education for high school graduates and equivalent aims to provide understanding and motivation to graduate high school students so that they can consider well and decide to continue their education to the tertiary level, given the importance of higher education to prepare the next generation with broad insight so that they can empowered in national development later. This service activity was carried out at SMAN 2 Karanganyar which was attended by 4 classes of Kls 3 students. This service activity went smoothly according to planning. While the method used in this service activity is to conduct socialization and discussion related to the importance of higher education. The result of this activity is that the participants understand more and are motivated to continue their education to higher education after graduating from high school later. Keywords : Higher education, Colleg

ANALYSIS OF PRODUCTION COST EFFECT WITH ORDER PRICE METHOD ON SALES PRICING OF PRODUCTS AT PT. ANEKA PRINTING INDONESIA IN SUKOHARJO

This study aims to determine and analyze the calculation of the cost of production of screen printing based on the cost of order method whether it has been in accordance with the theory of cost accounting by comparing the calculation of cost of goods manufactured by the company with the calculation of cost of production based on the cost accounting theory that is using full costing method, As well as to know how much influence the cost of production to the determination of product selling price. This study uses primary data in the form of information obtained from the owner of the company or parties concerned and secondary data with population and sample data of cost of production and selling price of screen printing orders during January 2017. Data collection methods used are literature research methods, interviews and Method of documentation. While the method of data analysis used is by using simple regression analysis, coefficient of determination and hypothesis test using t test by using the tool program SPSS 16.0 for windows. From the results of research indicate that the calculation of cost of production based on the results of analysis using full costing method is greater than the calculation of cost of production method company. This difference occurs because the loading of factory overhead cost calculated using full costing method more thorough and detailed. Based on the tests conducted known that the cost of production has a very strong influence on the sale price. The influence of the cost of production to the selling price in this study is 91%, and the remaining 9% is influenced by other factors (variables) such as demand, supply, and other unreported variables. Keywords:Cost of Production, Selling Pric

THE EFFECT OF PERFORMANCE AUDITS ON GOVERNMENT APPARATUS ON THE QUALITY OF PUBLIC SERVICES IN BANJARSARI SUB-SUB-DISTRICT SURAKARTA

This study examines the effect of performance audit of the government apparatus on the quality of public services in the Banjarsari sub-sub-district of Surakarta. This research method is descriptive with a qualitative approach. As for the location of the study in Banjarsari sub-district, the research population consisted of 92 people, consisting of the sub-district apparatus and the community in Banjarsari Sub-district. The purpose of this study was to find out (a) the effect of quality audit on work results, audit the quantity of work and audit timeliness on the quality of public services partially; (b) Effect of quality audit on work results, audit quantity of work results and audit timeliness of quality of public services simultaneously; (c) Which performance audit variable is the most influential on the quality of public services in Banjarsari Sub-district. The data obtained from interviews, collected and processed using the SPSS 23 For Windows Program. The results of the study are (a) quality audit of work results and audit of timeliness have a partial effect on the quality of public services, while auditing the quantity of work is not; (b) quality audit of work results, audit of quantity of work and audit of timeliness simultaneously affect the quality of public services; (c) The most influential performance audit variable is the audit of work quality

SOSIALISASI PENGELOLAAN DANA DESA DI KECAMATAN TASIKMADU KARANGANYAR

Abstrak : Sosialisasi pengelolaan dana desa di Kecamatan Tasikmadu, Karanganyar bertujuan untuk meningkatkan pengetahuan aparatur desa tentang akuntansi pengelolaan dana desa, sehingga aparatur desa dapat membuat suatu perencanaan, pelaksanaan program dan kegiatan, yang didanai oleh APBDes, serta mampu membuat laporan keuangan desa yang transparan dan akuntabel. Kegiatan pengabdian ini dilaksanakan di Gedung Balai Desa Ngijo yang diikuti oleh 24 peserta yang terdiri dari pejabat kecamatan, dan wakil aparat desa yang masuk di wilayah Kecamatan Tasikmadu. Kegiatan pengabdian ini berjalan dengan lancar sesuai dengan perencanaan. Sedangkan metode yang digunakan dalam kegiatan pengabdian ini adalah dengan melakukan sosialisasi dan diskusi yang berkaitan dengan materi pengelolaan dana desa. Hasil dari kegiatan ini adalah para peserta lebih mengetahui tentang pengelolaan dana desa terutama tentang akuntansi yang mengarah pada pelaporan keuangan desa yang transparant dan akuntabel Kata Kunci : dana desa, laporan keuangan, transparant, akuntabe

PERBANDINGAN PREMI ASURANSI KESEHATAN PESERTA BPJS BADAN USAHA DENGAN ASURANSI KESEHATAN SWASTA

BPJS adalah badan hukum yang berfungsi menyelenggarakan program jaminan kesehatan bagi seluruh masyarakat Indonesia termasuk warga asing yang bekerja paling singkat 6 bulan di Indonesia. Jaminan kesehatan ini berupa perlindungan kesehatan agar peserta memeperoleh manfaat pemeliharaan kesehatan dan perlindungan dalam memenuhi kebutuhan dasar kesehatan yang diberikan kepada setiap orang yang telah membayar iuran atau iurannya dibayar oleh pemerintahSumber data yang digunakan adalah data primer yang diperoleh dari penelusuran lapangan di BPJS Kesehatan cabang Surakarta dan data sekunder berupa pengumpulan data yang berupa data ataupun buku sumber dari kantor BPJS cabang Surakarta maupun dari sumber-sumber terpercaya lainnya. Teknik pengumpulan data yang digunakan adalah dengan menggunakan metode wawancara, observasi dan survey.Penelitian ini lebih tertuju pada penelitian komparatif yaitu penelitian yang bersifat membandingkan, dalam hal ini adalah membandingkan hasil perhitungan premi asuransi BPJS badan usaha dengan premi asuransi kesehatan swasta, dimana hasilnya akan diturunkan untuk melihat adanya kelebihan dan kekurangan masing-masing.Hasil perbandingan perhitungan premi asuransi kesehatan BPJS badan usaha dan asuransi kesehatan swasta menghasilkan premi asuransi kesehatan BPJS badan usaha yang jauh lebih murah daripada premi asuransi kesehatan swasta. Dengan adanya perhitungan premi yang demikian akan menjelaskan lebih lanjut tentang kelebihan dan kekurangan diantara asuransi kesehatan BPJS badan usaha dengan asuransi kesehatan swasta.Kata kunci : jaminan kesehatan, premi asuransi kesehatan, BPJS, badan usaha, BPJS badan usaha dan  asuransi kesehatan swast