PROSES PENYUSUNAN DOKUMEN PERENCANAAN DAN LAPORAN PERTANGGUNGJAWABAN PEMERINTAH DAERAH DI INDONESIA: PENDEKATAN KUALITATIF

This study aims to provide an overview of the process of preparing and analyzing factors that become obstacles in the process of preparation of planning documents and accountability reports of local governments in Indonesia. The type of research to be used is qualitative research. The type of data in this study is based on primary data. Technique data collection used is interview. Interviews were conducted in depth with semi-structured questions. Selection of participants with expert analysis techniques. The data analysis technique is using coding which consists of open coding, axial coding and selective coding. The result of the research shows that the process of preparation of planning documents and accountability reports to the local government is still experiencing constraints in the stages of resource identification, evaluation is limited to the implementation, not showing results-oriented activities, and preparing accountability report due to obligations. The inhibiting factors were found in the presence of coordination difficulties that occurred between the fields within the organization and the inability to identify the problem being experienced

Pengaruh Implementasi Sistem Informasi Akuntansi Manajemen (SIAM), Desentralisasi, dan Kejelasan Sasaran Anggaran Terhadap Kinerja Penyusunan Anggaran Kabupaten Empat Lawang

The purpose of this research is to test and analyze the empirical evidence of the influence of management accounting information system implementation, decentralization, and clarity of budget targets to the performance of budget preparation of Regency of Empat Lawang. The study design is a causal or causal research. The type of data used in the form of primary data, namely in the form of questionnaires and partly done also with interviews directly. The sampling technique is purposive sample, with criteria: the employee working in the government environment of Empat Lawang Regency who served as Secretary / Secretary of SKPD, Head of Division / Head of Division, and Head of Section / Sub Head of Sub Division (Kasubid) who served in secretariat Regions, agencies, offices, bodies, and local technical institutions. The sample obtained is 204 SKPD apparatus from 36 SKPD in Empat Lawang District. SKPD apparatus that returned the questionnaire as many as 158 SKPD apparatus, meaning that the questionnaire processed as many as 158 questionnaires (no questionnaire data defects). The results achieved in this study are: The first hypothesis in this study which states that there is influence implementation of Management Accounting Information System (SIAM) on the performance of budget preparation at the local government of Empat Lawang Regency, accepted. The second hypothesis, there is the effect of decentralization on the performance of budget preparation at the local government of Empat Lawang Regency, rejected. The third hypothesis, there is the influence of clarity of budgettargets on the performance of budget preparation at the regional government of Empat Lawang Regency, accepted. The fourth hypothesis, simultaneously the implementation of SIAM, decentralization, and clarity of budget targets had a significant effect on the performance of budget preparation at the local government of Empat Lawang Regency, accepted

Evaluasi Potensi Penerimaan Pendapatan Asli Daerah Bidang Pariwisata di Indonesia

Tujuan dari penelitian ini adalah mengevaluasi kegiatan promosi pariwisata diIndonesia khususnya Pemerintah Kota Pagaralam dan melihat implementasi kegiatan promosi dengan bantuan multimedia. Hasil dari penelitian ini diharapkan mampu meningkatkan perekonomian masyarakat dan peningkatan Pendapatan Asli Daerah (PAD) Kota Pagaralam. Jenis penelitian yang dilakukan adalah mix methode dengan metode studi kasus dengan menghitung rasio kemandirian daerah dan pendekatan logic model. Teknik pengumpulan data dengan wawancara, dokumentasi, dan observasi. Uji Keabsahan data mengunakan teknik triangulasi dan member checking. Berdasarkan hasil evaluasi terhadap kegiatan promosi pariwisata ditemukan beberapa kendala yaitu kurangnya anggaran, sumberdaya manusia ahli multimedia belum ada, dan belum memahami penggunaan multimedia seperti motion graphic untuk meningkatkan kunjungan wisata kota pagaralam

CUSTOMER LIFETIME VALUE METRICS AS CUSTOMER RELATIONSHIP MANAGEMENT INDICATORS

The use of CLV can assist companies in making management decisions in determining the most profitable strategy for the company. The formulation of the problem in this study is related to the analysis of the strategy applied by PTTWJ in CRM using one of the CRM metrics, namely CLV. The purpose of this study was to analyze the strategies that must be applied in managing customers and identify the factors causing the decline in visitors. The method used in this research was descriptive qualitative with a case study approach. Data collection techniques used in this study were in-depth interviews, documentation, observation and literature study. The types of data used in this study were primary and secondary data. Primary data obtained from in-depth interviews and observations. Secondary data obtained from documentation and literature study. Credibility test using triangulation and member check. Data analysis was inductive by drawing conclusions from data or events through interviews, documentation, observations, and calculations. Based on the results of data analysis, it is known that there is a decrease in the value of CLV in all categories. It is because the company only implements CRM in a simple and not optimal way

Pengaruh Intellectual Capital Terhadap Profitabilitas Perusahaan Sektor Makanan dan Minuman di Indonesia

Penelitian ini bertujuan untuk mengetahui pengaruh intellectual capital terhadap profitabilitas perusahaan sektor makanan dan minuman di Indonesia. Intelectual Capital terdiri dari variabel: Value Added Capital Employed (VACA), Value Added Human Capital (VAHU), dan Structural Capital (STVA) sedang profitabilitas diproksikan dalam Net Profit Margin (NPM). Jenis data yang digunakan dalam penelitian ini berupa data sekunder berupa laporan tahunan perusahaan industri makanan dan minuman yang terdaftar di BEI pada tahun 2012-2016. Jumlah sampel sebanyak 8 perusahaan sektor makanan dan minuman. Teknik analisis data yang digunakan adalah analisis regresi. Hasil penelitian menunjukan intellectual capital (VACA, VAHU, STVA) berpengaruh terhadap profitabilitas (NPM) perusahaan sektor makanan dan minuman di Indonesia secara simultan. Sedangkan secara parsial proksi dari intellectual capital, hanya variabel VACA yang berpengaruh secara parsial terhadap NPM (proksi profitabilitas). Dengan demikian penelitian ini mendukung bahwa untuk meningkatkan kinerja keuangan perusahaan salah satunya peningkatan kontribusi manajemen melalui peningkatan produktivitas knowledge work and workers

Feasibility Analysis of Applying Appropriate Technology and Business Processes in the Small and Medium Coffee Industry

This study was conducted to see the feasibility of the coffee industry through the application of appropriate technology and business processes. The research method used was descriptive quantitative. Data collection was done through observation, documentation, and a literature study. The data analysis technique used was data reduction, data presentation, and data interpretation. The results showed that the availability of raw material in the form of coffee yields had an increasing trend both nationally and in South Sumatra. In addition, the area of coffee plantations also tended to increase. The type of coffee product from South Sumatra with the highest possible commercialization opportunity was Robusta coffee. Several types of coffee products from home industries in various Regencies/Cities in South Sumatra had excellent taste and aroma so they had commercialization opportunities. The coffee industry in South Sumatra, especially in Pagaralam City was feasible to be built based on abundant raw materials and financial analysis. Raw materials from local farmers had relatively stable production and tended to increase. Suggestions and recommendations can be given to the Regional Government and the community to pay attention and intensively foster the process of cultivating wild civet coffee (Paradoxurus hermaphrodites) from various Regencies/Cities in South Sumatra by the Regional Government to have competitive commercialization opportunities

Evaluasi Kegiatan Usaha Pertanian Bawang Merah Pada Kelompok Tani Tradisional di Kabupaten Banyuasin

Penelitian ini bertujuan untuk mengetahui tingkat pemahaman petani tentang teknik penanaman bawang merah, untuk mengetahui pemahaman anggota kelompok tani Harapan Jaya terkait dengan pengelolaan keuangan dan pemasaran produk. Jenis penelitian yang digunakan dalam penelitian ini adalah jenis penelitian kualitatif dengan metode studi kasus. Teknik pengumpulan data dilakukan dengan teknik wawancara mendalam, observasi langsung tidak terstruktur dan dokumentasi. Teknik analisis data menggunakan analisis tematik untuk mengetahui permasalahan utama yang munculdan analisis SWOT. Uji validitas data menggunakan teknik  member checking, analisis kasus negatif, serta teknik triangulasi yang  terdiri dari triangulasi teknik, triangulasi sumber, dan triangulasi waktu. Hasil analisis tematik dalam penelitian ini menunjukkan bahwa sebanyak 70% dari anggota kelompok tani belum berpengalaman untuk menanam bawang merah, sedangkan tingkat pemahaman terkait penanaman bawang merah sebanyak 10%. Pengelolaan keuangan dalam kelompok tani maupun individu dilakukan dengan cara memperkirakan selisih antara barang yang dibeli dengan  hasil penjualan panen yang didapat dan promosi dilakukan dengan tanpa bantuan teknologi. Berdasarkan hasil analisis yang dilakukan maka dapat ditarik kesimpulan penelitian bahwa anggota kelompok tani belum memiliki pengetahuan yang memadai terkait penanaman bawang merah, pengelolaan hasil produksi dan promosi hasil panen

Comparison of Transparency Index Between Regency and City in South Sumatra and Lampung Province

This study aimed to determine and analyze the comparison of transparency index of each region in South Sumatra and Lampung Province. The type of the study was comparative and descriptive. Data which were used were secondary data in the form of Performance Evaluation of Local Government Implementation. Total population in this study was 32 Regencies / Cities in South Sumatra and Lampung Province. The sampling technique was purposive sampling, 3 regencies and cities did not provide complete data. The method of data collection in this study was document analysis. Data analysis techniques which were used were quantitative and qualitative analysis using independent samples t test. The results showed that the transparency index of South Sumatra Province was higher than Lampung Province. Other results also showed that the transparency index of regions with city status was lower than regions with regency status

PENGARUH IMPLEMENTASI SISTEM INFORMASI AKUNTANSI MANAJEMEN (SIAM), DESENTRALISASI, DAN KEJELASAN SASARAN ANGGARAN TERHADAP KINERJA PENYUSUNAN ANGGARAN KABUPATEN EMPAT LAWANG

<p><strong><em>Abstrac</em></strong><strong><em>t : </em></strong><em>The purpose of this research is to test and analyze the empirical evidence of the influence of management accounting information system implementation, decentralization, and clarity of budget targets to the performance of budget preparation of Regency of Empat Lawang. The study design is a causal or causal research. The type of data used in the form of primary data, namely in the form of questionnaires and partly done also with interviews directly. The sampling technique is purposive sample, with criteria: the employee working in the government environment of Empat Lawang Regency who served as Secretary / Secretary of SKPD, Head of Division / Head of Division, and Head of Section / Sub Head of Sub Division (Kasubid) who served in secretariat Regions, agencies, offices, bodies, and local technical institutions. The sample obtained is 204 SKPD apparatus from 36 SKPD in Empat Lawang District. SKPD apparatus that returned the questionnaire as many as 158 SKPD apparatus, meaning that the questionnaire processed as many as 158 questionnaires  (no questionnaire data defects). The results achieved in this study are: The first hypothesis in this study which states that there is influence implementation of Management Accounting Information System (SIAM) on the performance of budget preparation at the local government of Empat Lawang Regency, accepted. The second hypothesis, there is the effect of decentralization on the performance of budget preparation at the local government of Empat Lawang Regency, rejected. The third hypothesis, there is the influence of clarity of budget targets on the performance of budget preparation at the regional government of Empat Lawang Regency, accepted. The fourth hypothesis, simultaneously the implementation of SIAM, decentralization, and clarity of budget targets had a significant effect on the performance of budget preparation at the local government of Empat Lawang Regency, accepted.</em></p><p><strong><em>Keywords</em></strong><em>: SIAM, decentralization, budget, performance, </em><em>Empat </em><em> Lawang</em></p

Optimalisasi Keuntungan Usaha melalui Pelatihan Pembudidayaan Varietas Cabai Unggul yang Tahan Organisme Pengganggu Tanaman dan Pengelolaan Pasca Panen: Optimizing Business Profits through Cultivation of Superior Chilli Varieties Resistant to Crop Pests and Post-Harvest Management

Growing vegetables is a support to the family economy for farmers. The living conditions of fellow farmers are still far from good. The purpose of the Community Science and Technology Application in empowering Independent Advanced Farmer Groups is to provide solutions to problems in the aspects of production, management, marketing, management and post-harvest management. Thus, it has an impact in increasing the empowerment of partners. The methodology used in the application of community science and technology is training and direct practice in the field. Pre-Community Service and post Community Service results, Farmers in this activity experience increased knowledge up to 90.34%. The highest increase in knowledge results lies in the knowledge achievement indicator related to Understanding Superior Variety Seeds, while the lowest percentage increase is in the knowledge achievement indicator Understanding Post-Harvest Processing, which is 78.67%. The average level of improvement in the achievement of knowledge indicators is 45.23% of the knowledge previously possessed. The conclusion of this community service is the improvement of partners from various aspects such as the understanding of seeds of superior varieties, knowledge of planting techniques, the ability to install agricultural tools, understanding of post-harvest processing, knowledge of digital promotion and the ability to prepare financial reports