Pengaruh Tekanan Eksternal Terhadap Penggunaan Sistem Pengukuran Kinerja Untuk Tujuan Opersional Dan Dampaknya Terhadap Kinerja

The aim of this study is to give empirical evidence about the influence of external pressure on the using of performance measurement system for operational purposes and the impact on the performance of public sector organizations. The samples were the SKPD’s and BUMD’s chairmen or chairwomen who lead the governmental services in Klaten Regency, and they must be in their term of office for at least one year. This study analyzed their perceptions about the statements in the questionaire. The data was analized by partial least square (PLS) with Smart PLS Version 3.0. The findings showed an empirical evidence that accountability demands from supervisors and specific (external) stakeholder groups do have positive and significant effect on the using of performance measurement system for operational purposes, but that general public or political attention does not affect to the using of performance measurement system for operational purposes. The finding also showed that using the system for operational purposes has no impact on performance

UKURAN PERUSAHAAN, KINERJA KEUANGAN, KEPUTUSAN INVESTASI DAN NILAI PERUSAHAAN (Studi Kasus pada Perusahaan Properti dan Real Estate di Bursa Efek Indonesia)

This study aims to examine the effect of size, financial performance, and investment decisions. The sample used in the study was the property and real estate company's annual report in 2016-2019. In this sampling technique the author uses purposive sampling techniques, find 24 samples according to criteria. This study uses multiple regression analysis. The result showed that size have no effect on firm value while financial performance and investment decisions has a positive effect on firm value

PENGARUH SISTEM INFORMASI PENGELOLAAN KEUANGAN DAERAH (SIPKD), PENGENDALIAN INTERN, KOMPETENSI SUMBER DAYA MANUSIA DAN GOOD GOVERNANCE TERHADAP KUALITAS LAPORAN KEUANGAN DAERAH

This study aims to examine whether the local financial management information system, internal control, human resource competence and good governance on the quality of regional financial reports at OPD Bima City. This research method uses descriptive qualitative and primary methods using questionnaires. The study took a sample of 60 employees in the Bima City OPD. The data collection technique used purposive sampling technique. Data collection was carried out by distributing questionnaires in the form of a google form questionnaire which was distributed to Bima City OPD employees. The number of questionnaires that were processed were 60 questionnaires. Data were analyzed using multiple linear regression analysis.                The results of this study indicate that the regional financial management information system (sipkd), internal control and human resource competence have a negative effect on the quality of regional financial reports. Meanwhile, good governance has a positive effect on the quality of regional financial reports in the City of Bima

PENGARUH BADAN USAHA MILIK DESA (BUMDES) DAN PROFESIONALISME PENGELOLAAN ASET DESA TERHADAP PENDAPATAN ASLI DESA WUNLAH KECAMATAN WUARLABOBAR KABUPATEN KEPULAUAN TANIMBAR PROVINSI MALUKU

This study aims to prove the influence of village-owned enterprises and the professionalism of village asset management on the original income of the Wunlah Village, Wuarlabobar District. This study uses a quantitative descriptive method with primary data using a questionnaire. This study took samples of village officials, village-owned business entities, village asset managers and the community who actively participated in management. Sampling technique using purposive Sampling. Data collection was done by distributing questionnaires via google form. The number of questionnaires that were processed were 50 questionnaires. Data were analyzed using multiple linear regression analysis. The results of this study indicate that village-owned enterprises and village asset management professionalism have a positive effect on the original income of the Wunlah village, Wuarlabobar sub-district, Tanimbar Islands regency. Keywords: BUMDes, village asset management professionalism, village original income

PENGARUH MOTIVASI KUALITAS, MOTIVASI KARIR, MOTIVASI EKONOMI DAN MOTIVASI SOSIAL TERHADAP MINAT BERKARIR DALAM BIDANG PERPAJAKAN (Studi Kasus Pada Universitas Sarjanawiyata Tamansiswa)

This study aims to determine the effect of quality motivation, career motivation, economic motivation, and social motivation on career interest in taxation.  This study uses quantitative methods, the data used are primary data and data collection techniques using a questionnaire changed Google form.  The sample in this study were students of the accounting study program, Faculty of Economics, University of Sarjanawiyata Tamansiswa.  Sampling was carried out using the Snowball sampling technique.  Data processing was processed using the help of the IBM SPSS version 20 program as many as 95 respondents. The results of this study indicate that quality motivation affects career interest in taxation, career motivation does not affect career interest in taxation, economic motivation does not affect career interest in taxation, and social motivation affects career interest in taxatio

ANALISIS PERBEDAAN HARGA SAHAM SEBELUM DAN SESUDAH WABAH SARS (STUDI EMPIRIS PADA INDEKS HARGA SAHAM GABUNGAN (IHSG) DI BURSA EFEK INDONESIA)

This study aims to determine the level of stock prices contained in the Indonesian capital market or commonly called the Indonesia Stock Exchange (IDX) during the SARS outbreak period in 2003. The method used in this study is a quantitative method. The study used a sample of all companies listed and active in trading on the Indonesia Stock Exchange. sample using purposive sampling method. Sampling of data is done by downloading the daily stock price data on the official website of the Indonesia Stock Exchange (IDX). The number of samples processed was 188 samples. The research data was then processed using the Statistical Package for the Social Sciences 20 (SPSS 20) application. The results of the paired sample t-test showed a t-count value of 329 with a significance level of 0.743 or above 5% significance, it can be stated that the hypothesis that there is a difference in stock prices before and after the SARS outbreak is rejected, meaning that there is no difference in stock prices before and after the SARS outbreak