PENGARUH KARAKTERISTIK TUJUAN ANGGARAN DAN PENGELOLAAN KEUANGAN DAERAH TERHADAP KINERJA PEMERINTAH DAERAH STUDI PADA SKPD PEMERINTAH KOTA JAYAPURA

This study aims to analyze the Effect of Characteristics of Budget Objectives and Regional Financial Management on the Performance of Local Governments in Jayapura City in order to realize good governance, and to know the factors that influence the Performance of Local Government. The data collection technique used in this study was primarily by using a questionnaire through the surveymethod for Civil Servants (PNS), namely the head of the section and sub-section in the 28 Regional Government Work Unit (SKPD) of the Jayapura City Government. The sampling technique uses purposive sampling. Data analysis in this study used multiple linear regression analysis. The results of this study indicate that the characteristics ofthe Budget Objective: there is no influence between budgetary participation on the performance of local governments, there is a positive and significant influence between the clarity of budget objectives on local government performance, there is no influence between budget feedback on local government performance, there is no influence between evaluation of the budget for the performance of local governments, there is no influence between the difficulty of budget objectives on the performance of local governments, there is a positive and significant influence on regional financial management on the performance of local government

Pelatihan Kewirausahaan Berperspektif Gender: Perhitungan Harga Produksi Dan Pembukuan Bagi Pemuda/I Usia Produktif Pelaku Usaha Di Kota Jayapura

This service activity aims to train the community, especially young people in productive age for identifying and calculating production costs and carrying out bookkeeping for recording their business transactions for product and service businesses. This training was held at 12th -14th of April 2021at Magister Akuntansi building, Abepura, Jayapura city. The participants of the activity were 19 youths aged 19-20 years. The training was carried out by introducing the basic concept of gender in business and the equal role of women and men in running their businesses. Furthermore, this training trains participants to calculate the business costs of products and services and then collect these costs into production costs. The following training is about making a bookkeeping for running a business which is needed to determine the financial condition of the business and as a basis for evaluating the state of the business. The mechanism for monitoring and evaluating training activities is carried out through the distribution of pre and post test questionnaires which are distributed for training the participants before and after the activity

FAKTOR-FAKTOR YANG MEMPENGARUHI PERSEPSI WAJIB PAJAK ORANG PRIBADI TERHADAP ETIKA PENGGELAPAN PAJAK (Studi Empiris pada Wajib Pajak Terdaftar di KPP Pratama Jayapura)

This research aims to determine the influence of taxation, tax-service, and taxation sanctions on tax evasion. The population in this research is a registered taxpayer at KPP Pratama Jayapura. Sampling is done according to the proportions, so that the number of respondents are fulfilled by a certain characteristic of 100 respondents. The data analysis methods used in this study are validity, reliability, classical assumption test, hypothesized test and multiple linear regression. The results showed that partially understanding taxation positively affect tax evasion, while the tax authorities have no positive effect and the taxation sanctions have no positive effect on tax evasion In addition, the research has no simultaneous effect on tax evasion at KPP Pratama Jayapura. The implications of this study show that tax evasion is seen as unethical action to do. The Directorate General of Taxation needs to socialize the importance of taxation understanding to lower tax evasion rates

Analisis Faktor-Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak Membayar Pajak Hotel, Pajak Restoran Dan Pajak Hiburan Di Kota Jayapura

This study aims to analyze the factors that affect the compliance of taxpayers paying hotel tax, restaurant tax, and entertainment tax in Jayapura City. This study uses primary data obtained by disseminating questionnaires online due to the COVID-19 outbreak in Indonesia and globally to 100 respondents. The data analysis method used is by structure equation model (SEM) approach with Partial Least Square (PLS) method. The sampling method used is Convenience Sampling which is a sample technique based on the availability of elements and the ease of obtaining them. Samples are taken or selected because they are in the right place and time. The result of this study is awareness of paying taxes, knowledge and understanding of taxation, tax perception affects taxpayer compliance

PENGARUH SANKSI PERPAJAKAN, PELAYANAN FISKUS DAN PENGETAHUAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI (Studi Empiris Pada Wajib Pajak Orang Pribadi yang Terdaftar di KPP Pratama Jayapura)

This research aims to see the effect of tax sanctions, tax services, and tax knowledge on individual taxpayer compliance. The independent variables used are taxation sanctions, tax authorities, and tax knowledge while the dependent variable is taxpayer compliance. The population in this study is an individual taxpayer registered at KPP Pratama Jayapura, using a survey method, by distributing questionnaires directly to taxpayers found at the Jayapura municipal office by researchers. The analytical method used in this study is multiple linear regression with SPSS 16 test. Based on theresults of the analysis show taxation sanctions partially affect the individual taxpayer compliance seen from the significance smaller than 0.05, namely (0.008), tax authorities' services affect complianceIndividual taxpayers seen from the significant value is smaller than 0.05, that is (0,000), and knowledge of taxation affects the individual taxpayer compliance seen from the significance smallerthan 0.05, that is (0.007)

Analisis Rasio Keuangan pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Sebelum dan Semasa Covid-19

Kasus covid-19 pertama kali di Indonesia diumumkan pada 2 Maret 2020. Penelitian ini bertujuan untuk mengetahui apakah terjadi perbedaan yang signifikan pada rasio keuangan karena adanya pandemi covid-19 (studi kasus pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2019 dan tahun 2020). Data diolah dengan paired sample t-tes, dengan menggunakan SPSS versi 16.0. Dari hasil pengolah data, menunjukkan Tidak Terdapat Perbedaan Signifikan Rasio Keuangan Berupa Rasio Likuiditas Perusahaan Manufaktur Yang Terdaftar Di BEI Sebelum dan Semasa Covid-19, Tidak Terdapat Perbedaan Signifikan Rasio Keuangan Berupa Rasio Profitabilitas Perusahaan Manufaktur Yang Terdaftar Di BEI Sebelum dan Semasa Covid-19, Tidak Terdapat Perbedaan Signifikan Rasio Keuangan Berupa Rasio Solvabilitas Perusahaan Manufaktur Yang Terdaftar Di BEI Sebelum dan Semasa Covid-19

Analisa Menara Air Akibat Gempa Menggunakan Solusi Numerik Integral Duhamel

Dalam penulisan ini struktur yang digunakan berupa menara air yang diidealisasikan berupa struktur berderajat kebebasan tunggal (Single Degree of Freedom).Beban yang bekerja pada struktur adalah beban dinamis berupa beban gempa.Dalam sistem SDOF respons struktur yang terjadi disebabkan oleh beban dinamik diasumsikan searah horizontal. Untuk mendapatkan respons struktur berupa perpindahan, kecepatan, dan percepatan dihitung secara numerik menggunakan solusi persamaan Integral Duhamel. Perhitungan dimulai dengan memberikan gaya luar pada sistem struktur dan dihitung nilai respons yang dihasilkan. Setelah dimasukkan data beban gempa kemudian dimulai proses perhitungan yang memakai prosedur numerik yang dalam hal ini dipakai Metode Simpson 1/3 dan Metode Simpson 3/8 dan didapat nilai respons yang dihasilkan oleh struktur. Penyelesaian solusi numerik Integral Duhamel ini menggunakan bantuan program komputer untuk mempermudah dalam menyelesaikan persamaan numerik.Perhitungan digunakan untuk beberapa nilai koefisien redaman yang kemudian dibandingkan hasilnya. Dalam hal ini juga digunakan program lain sebagai pembanding hasil respons struktur yang didapat yaitu program SAP 2000 versi 14. Hasil perhitungan memperlihatkan bahwa penggunaan ketiga metode baikSimpson 1/3 , Simpson 3/8 dan SAP 200 versi 14 memberikan suatu trend grafik yang sama walaupun memiliki nilairespons yang berbeda dikarenakan pendekatan yang dipakai berbeda untuk masing-masing metode. Selain itu juga didapat bahwa untuk fungsi percepatan gempa maksimum dan beban maksimum tidak menghasilkan respons struktur yang maksimum

Analisa Menara Air Akibat Gempa Menggunakan Solusi Numerik Integral Duhamel

Dalam penulisan ini struktur yang digunakan berupa menara air yang diidealisasikan berupa struktur berderajat kebebasan tunggal (Single Degree of Freedom).Beban yang bekerja pada struktur adalah beban dinamis berupa beban gempa.Dalam sistem SDOF respons struktur yang terjadi disebabkan oleh beban dinamik diasumsikan searah horizontal. Untuk mendapatkan respons struktur berupa perpindahan, kecepatan, dan percepatan dihitung secara numerik menggunakan solusi persamaan Integral Duhamel. Perhitungan dimulai dengan memberikan gaya luar pada sistem struktur dan dihitung nilai respons yang dihasilkan. Setelah dimasukkan data beban gempa kemudian dimulai proses perhitungan yang memakai prosedur numerik yang dalam hal ini dipakai Metode Simpson 1/3 dan Metode Simpson 3/8 dan didapat nilai respons yang dihasilkan oleh struktur. Penyelesaian solusi numerik Integral Duhamel ini menggunakan bantuan program komputer untuk mempermudah dalam menyelesaikan persamaan numerik.Perhitungan digunakan untuk beberapa nilai koefisien redaman yang kemudian dibandingkan hasilnya. Dalam hal ini juga digunakan program lain sebagai pembanding hasil respons struktur yang didapat yaitu program SAP 2000 versi 14. Hasil perhitungan memperlihatkan bahwa penggunaan ketiga metode baikSimpson 1/3 , Simpson 3/8 dan SAP 200 versi 14 memberikan suatu trend grafik yang sama walaupun memiliki nilairespons yang berbeda dikarenakan pendekatan yang dipakai berbeda untuk masing-masing metode. Selain itu juga didapat bahwa untuk fungsi percepatan gempa maksimum dan beban maksimum tidak menghasilkan respons struktur yang maksimum

Emergent versus delayed lithotripsy for obstructing ureteral stones: a cumulative analysis of comparative studies

Objective To analyze the current evidence on the use of ureteroscopy (URS) and extracorporeal shock wave lithotripsy (ESWL) for the management of obstructing ureteral stones in emergent setting. Methods A systematic literature review was performed up to June 2016 using Pubmed and Ovid databases to identify pertinent studies. The PRISMA criteria were followed for article selection. Separate searches were done using a combinations of several search terms: "laser lithotripsy", "ureteroscopy", "extracorporeal shock wave lithotripsy", "ESWL", "rapid", "immediate", "early", "delayed", "late", "ureteral stones", "kidney stones", "renal stones". Only titles related to emergent/rapid/immediate/early (as viably defined in each study) versus delayed/late treatment of ureteral stones with either URS and/or ESWL were considered for screening. Demographics and operative outcomes were compared between emergent and delayed lithotripsy. RevMan review manager software was used to perform data analysis. Results Four studies comparing emergent (n = 526) versus delayed (n = 987) URS and six studies comparing emergent (n = 356) versus delayed (n = 355) SWL were included in the analysis. Emergent URS did not show any significant difference in terms of stone-free rate (91.2 versus 90.9%; OR 1.04; CI 0.71, 1.52; p = 0.84), complication rate (8.7% for emergent versus 11.5% for delayed; OR 0.94; CI 0.65, 1.36; p = 0.74) and need for auxiliary procedures (OR 0.85; CI 0.42, 1.7; p = 0.85) when compared to delayed URS. Emergent ESWL was associated with a higher likelihood of stone free status (OR 2.2; CI 1.55, 3.17; p < 0.001) and a lower likelihood of need for auxiliary maneuvers (OR 0.49; CI 0.33, 0.72; p < 0.001) than the delayed procedure. No differences in complication rates were noticed between the emergent and delayed ESWL (p = 0.37). Conclusions Emergent lithotripsy, either ureteroscopic or extracorporeal, can be offered as an effective and safe treatment for patients with symptomatic ureteral stone. If amenable to ESWL, based on stone and patient characteristics, an emergent approach should be strongly considered. Ureteroscopy in the emergent setting is mostly reserved for distally located stones. The implementation of these therapeutic approaches is likely to be dictated by their availability.info:eu-repo/semantics/publishedVersio

Colorectal Cancer Stage at Diagnosis Before vs During the COVID-19 Pandemic in Italy

IMPORTANCE Delays in screening programs and the reluctance of patients to seek medical attention because of the outbreak of SARS-CoV-2 could be associated with the risk of more advanced colorectal cancers at diagnosis. OBJECTIVE To evaluate whether the SARS-CoV-2 pandemic was associated with more advanced oncologic stage and change in clinical presentation for patients with colorectal cancer. DESIGN, SETTING, AND PARTICIPANTS This retrospective, multicenter cohort study included all 17 938 adult patients who underwent surgery for colorectal cancer from March 1, 2020, to December 31, 2021 (pandemic period), and from January 1, 2018, to February 29, 2020 (prepandemic period), in 81 participating centers in Italy, including tertiary centers and community hospitals. Follow-up was 30 days from surgery. EXPOSURES Any type of surgical procedure for colorectal cancer, including explorative surgery, palliative procedures, and atypical or segmental resections. MAIN OUTCOMES AND MEASURES The primary outcome was advanced stage of colorectal cancer at diagnosis. Secondary outcomes were distant metastasis, T4 stage, aggressive biology (defined as cancer with at least 1 of the following characteristics: signet ring cells, mucinous tumor, budding, lymphovascular invasion, perineural invasion, and lymphangitis), stenotic lesion, emergency surgery, and palliative surgery. The independent association between the pandemic period and the outcomes was assessed using multivariate random-effects logistic regression, with hospital as the cluster variable. RESULTS A total of 17 938 patients (10 007 men [55.8%]; mean [SD] age, 70.6 [12.2] years) underwent surgery for colorectal cancer: 7796 (43.5%) during the pandemic period and 10 142 (56.5%) during the prepandemic period. Logistic regression indicated that the pandemic period was significantly associated with an increased rate of advanced-stage colorectal cancer (odds ratio [OR], 1.07; 95%CI, 1.01-1.13; P = .03), aggressive biology (OR, 1.32; 95%CI, 1.15-1.53; P &lt; .001), and stenotic lesions (OR, 1.15; 95%CI, 1.01-1.31; P = .03). CONCLUSIONS AND RELEVANCE This cohort study suggests a significant association between the SARS-CoV-2 pandemic and the risk of a more advanced oncologic stage at diagnosis among patients undergoing surgery for colorectal cancer and might indicate a potential reduction of survival for these patients