OPEN GOVERNMENT DAN KINERJA KEUANGAN DAERAH PEMERINTAH KABUPATEN BENGKULU TENGAH

Penelitian ini bertujuan untuk mengeksplore lebih dalam bagaimana peran prinsip-prinsip open government dalam mendorong kinerja keuangan daerah Pemerintah Kabupaten Bengkulu Tengah. Penelitian ini menggunakan metode kualitatif deskriptif dengan semi-structured interview. Kriteria informan dalam penelitian ini adalah aparatur sipil yang telah bekerja lebih dari lima tahun pada pemerintah Kabupaten Bengkulu Tengah dan terlibat langsung dalam pengelolaan keuangan daerah Kabupaten Bengkulu Tengah. Data dianalisis menggunakan analisis konten dengan bantuan Computer Assited Qualitative Data Analysis Software yaitu Nvivo 11. Hasil dari penelitian ini mengungkapkan bahwa penerapan prinsip-prinsip open government memiliki peran dalam peningkatan kinerja keuangan Pemerintah Daerah Kabupaten Bengkulu Tengah. Adanya partisipasi publik, akuntabilitas, transparansi dan integritas dari para aparatur pengelola keuangan daerah dapat mendorong tercapainya kinerja keuangan pemerintah daerah yang baik. Implikasi dari penelitian ini adalah agar Pemerintah Daerah Kabupaten Bengkulu Tengah dapat terus mengaplikasikan prinsip-prinsip open government dalam setiap pelaksanaan pemerintahan agar dapat meningkatkan kinerja keuangan daerah. Penelitian ini menggunakan pendekatan kualitatif untuk mendalami atau mengeksplore peran prinsip-prinsip open government dalam meningkatkan kinerja keuangan daerah. Sedangkan penelitian sebelumnya menggunakan metode kuantitatif sehingga informasi yang didapatkan hanya gambaran secara umum. Selain itu, penelitian menggunakan variable integritas sedangkan pada penelitian terdahulu hanya menggunakan variable partisipasi publik, transparansi dan akuntabilitas.&nbsp

KUALITAS AUDIT SEBAGAI PENENTU BIAYA HUTANG PADA PERUSAHAAN MANUFAKTUR TERDAFTAR DI BURSA EFEK INDONESIA

This study aims to analyze the effect of the investment opportunity set (IOS), audit quality, debt maturity, and institutional ownership on debt costs.The population of this research is all manufacturing companies listed on the IDX in 2011-2014. The sampling technique used purposive sampling, obtained a sample of 72 companies. Data analysis used OLS (Ordinary Least Square).The results showed that audit quality has a negative effect on the cost of debt, while the investment opportunity set (IOS), debt maturity, and institutional ownership do not affect the cost of debt

Pelatihan Strategi Kewirausahaan Bagi Mahasiswa Beasiswa UPBJJ-UT Malang

Sinergitas inkubator bisnis antara pemerintah, perguruan tinggi, masyarakat dan dunia usaha diperlukan demi mengentaskan kemiskinan, mengurangi pengangguran dan menciptakan lapangan pekerjaan. Pembekalan kewirausahaan di perguruan tinggi menjadi perhatian bagi pemerintah melalui program kreativitas mahasiswa, khususnya bidang kewirausahaan. Hal ini mendasari pentingnya upaya untuk menumbuhkembangkan kewirausahaan di kalangan mahasiswa sehingga UPBJJ-UT Malang mengadakan kegiatan Pelatihan Kewirusahaan bagi mahasiswa beasiswa CSR Ekonomi Pembangunan yang mengusung tema “Siap Menjadi Wirausaha Muda Kreatif, Inovatif dan Mandiri”. Tujuan dari pelaksanaan pelatihan kewirausahaan ini untuk membekali dan membimbing mahasiswa agar mahasiswa dapat melihat peluang dan meningkatkan kemampuan wirausaha. Metode yang digunakan dalam pelaksanaan pelatihan kewirausahaan ini antara lain Problem-Based Learning dan Small Group Discussion. Pelaksanaan pelatihan kewirausahaan ini telah berhasil membekali dan membimbing mahasiswa untuk meningkatkan pemahaman terkait kewirausahaan serta menemukan ide dan pengembangan usaha. Hal ini ditunjukkan dengan mahasiswa dapat mengidentifikasi permasalahan-permasalahan dalam wirausaha, melakukan penyelidikan kelompok mengenai pengembangan konsep ide maupun pengembangan wirausaha, serta menganalisis dan mengevaluasi karakter yang harus dimiliki smart and good entrepreneur. Maka, dengan pencapaian pelatihan kewirausahaan ini, di masa yang akan datang, diharapkan mahasiswa mampu melihat peluang dan meningkatkan kemampuan wirausaha mereka. Kata kunci: Karakter; Kewirausahaan; Pelatiha

The Effect of Leverage, Profitability, Asset Composition, Liquidity, Capital Turnover, and Cash Flow on Fraudulent Financial Reporting

This study aimed to see if financial ratios and cash flow patterns affect fraudulent financial reporting. The Beneish M-Score and Altman Z-Score models are used in this study to classify companies that commit fraudulent financial reporting and those that do not commit fraudulent financial reporting. According to the findings of this study, leverage ratio, profitability, asset composition, liquidity, capital turnover, and cash flow pattern types 2,3,4, and 6 all impact fraudulent financial reporting. This study's implications include theoretical knowledge from signaling theory relevant to corporations' fraudulent financial reporting. These findings can be used as information material for investors to see the criteria for companies that do fraudulent financial reporting using financial ratios and cash flow patterns from operating, investing, and funding activities so that they can be considered in making investment decisions for investors and become a reference in further researc

Pengaruh Realisasi Angaran Kesehatan, Anggaran Pendidikan dan Pariwisata Terhadap Penanggulan Kemiskinan di Provinsi Jawa Barat

The purpose of this study was to analyze the effect of the realization of the health budget, the realization of the education and tourism budget on poverty in West Java in 2007-2021. This type of research is associative research with a quantitative approach. The analytical method used is multiple regression analysis. The results showed a constant value of -110.441, meaning that if the independent variables were the realization of the health budget, the realization of the education and tourism budget remained unchanged, assuming ceteris patribus then poverty would decrease by 110.441 units. Realization of the health budget has a negative and significant effect on poverty with a coefficient of 1.946. Realization of the education budget has a negative and significant effect on poverty with a coefficient of 1.548. Tourism has a negative and significant effect on poverty with a coefficient of 1.304. The Adjusted R Square result is 0.843 or 84.3 percent, thus the realization of the health budget variable, the realization of the education and tourism budget is able to determine the poverty variable by 84.3 percent. The results of the F test show that the calculated F is -17.150 greater than the F table value with df (0.05;3;11) of 3.587 with a probability value of 0.002. Thus, the realization of the health budget, the realization of the education and tourism budgets have a significant negative effect on poverty together

Analisis Perbandingan Model Altman, Springate, Zmijewski, Dan Grover Dalam Memprediksi Kebangkrutan Perusahaan Di Bursa Efek Indonesia (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2012-2017)

This study compares the feasibility of the Bankruptcy prediction model if used to predict manufacturing companies. The test in this study is logistic regression. The sample in this study consisted of 79 manufacturing companies listed on the Indonesia Stock Exchange from 2012-2017 with a purposive sampling method. This research is quantitative research where the analytical tool used is logistic regression test with SPSS version 18. The study results indicate that of the four models studied. The Springate model cannot predict the bankruptcy of manufacturing companies listed on the Indonesia Stock Exchange because it has a significant value of 0.175 > 0.05. This study also indicates that the Altman model is the most appropriate for predicting the bankruptcy of manufacturing companies compared to Springate, Zmijewski, and Grover. &nbsp

PENGARUH MANAJEMEN LABA, CORPORATE GOVERNANCE, DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP TAX AVOIDANCE

This research aimed to present an empirical evidence influence of earnings management, corporate governance,  and corporate social responsibility disclosure on tax avoidance. Earnings management measured using model jones, corporate governance mechanism seen from institutional ownership, managerial ownership, audit commute, audit quality. Disclosure of corporate social responsibility using the global reporting initiative generation four (GRI-G4). Tax avoidance as measured by cash effective tax rate (CETR). The sampling method using purposive sampling and data was analyzed using multiple linear regression. The results show that earnings management and corporate social responsibility influence on action of tax avoidance.  Meanwhile, Institutional ownership, managerial ownership, audit committees, and audit quality does not influence on action of tax avoidance. Keywords:  tax  avoidance,  earnings  management,  corporate  governance,  corporate  social responsibility disclosur

PENGARUH KUALITAS AUDIT DAN KEPEMILIKAN INSTITUSIONAL TERHADAP COST OF DEBT (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Periode 2012-2015)

Anton Robiansyah, Dwi Novita, Furqonti Ranidiah; This study aims to analyze the effect of audit quality and institutional ownership on the cost of debt. The population in this study are all manufacturing companies listed on the Stock Exchange in 2011-2014. The type of research used in this study is empirical research. The sampling technique used was purposive sample and selected 72 unit analysis companies. The data analysis tool in this test uses OLS (ordinary least square), which wants to see the effect of audit quality and institutional ownership on the cost of debt.Based on the results of this study indicate that audit quality has a negative effect on the cost of debt with a significance level of 0.014 which means that the company that chooses the BIG4 KAP has a good reputation and this is seen as a positive thing for the creditor. Whereas institutional ownership does not affect the cost of debt with a significance level of 0.847 indicating that the presence or absence of institutional ownership of companies - companies in Indonesia does not affect the institutional ownership relationship and the cost of debt

Analisis Hukum Terhadap Perjanjian Hutang Piutang dengan Jasa Kalampa Piti di Kota/Kabupaten Bima

The practice of debt receivables was used as a means to get income from giving debts with excess from the moment of return which became known as loan sharks. In Bima City, the practice of loan sharking became known as the "kalampa piti" system or silencing money from loans. The law in Indonesia itself does not prohibit interest in every lending and borrowing transaction. This can be seen in article 1754 BW which is also strengthened in article 1765 BW which allows interest in every lending transaction. However, the problem is the process of agreeing on debt receivables agreements based on verbal statements without a written agreement that causes conflicts between kalampa piti parties and customers in the form of physical, psychic violence to the seizure of valuables. For this reason, it is necessary to have concrete procedures to ensure legal certainty and protection for the parties.Praktek utang piutang dijadikan sebagai sarana untuk mendapatkan penghasilan dari pemberian utang dengan kelebihan dari saat pengembalian yang kemudian dikenal dengan rentenir. Di Kota Bima praktik rentenir kemudian dikenal dengan sistem “kalampa piti” atau membungakan uang dari pinjaman. Hukum di Indonesia sendiri tidak melarang adanya bunga dalam setiap transaksi pinjam meminjam. Hal ini bisa dilihat pada pasal 1754 BW yang juga diperkuat dalam pasal 1765 BW yang memperbolehkan adanya bunga dalam setiap transaksi peminjaman. Namun yang menjadi permasalahan adalah proses kesepakatan perjanjian hutang piutang yang didasari pernyataan secara lisan tanpa adanya kesepakatan tertulis yang menyebabkan konflik antara pihak kalampa piti dengan nasabah berupa kekerasan fisik, psikis hingga perampasan barang berharga. Untuk itu perlu adanya prosedur konkrit untuk menjamin kepastian dan perlidungan hukum terhadap para pihak