Analisis Penyusunan Anggaran pada Dinas Pendapatan Pengelolaan Keuangan dan Aset Daerah Kota Kotamobagu Tahun Anggaran 2014

Anggaran adalah estimasi yang akan dicapai selama periode tertentu yang dinyatakan dalam ukuran finansial. Tahap penyusunan anggaran adalah tahapan pertama dari proses penganggaran. Pada tahapan ini, biasanya rencana anggaran disusun oleh pihak eksekutif yang nantinya akan melaksanakan anggaran tersebut. Tujuan penelitian ini untuk mengetahui proses penyusunan anggaran di DPPKAD Kota Kotamobagu tahun anggaran 2014. Metode yang digunakan yaitu deskriptif dan data diperoleh melalui studi lapangan. Hasil penelitian diperoleh DPPKAD kota kotamobagu telah melaksanakan proses penyusunan anggaran sesuai dengan Permendagri No. 27 Tahun 2013 tentang pedoman penyusunan APBD tahun anggaran 2014, namun belum merampungkan proses penyusunan APBD dalam Siklus Anggaran Daerah tetapi masih dalam bentuk Standar Operasional Prosedur (SOP). Sehingga diharapkan pada tahun anggaran selanjutnya, DPPKAD Kota Kotamobagu menyajikan proses penyusunan APBD dalam bentuk Siklus Anggaran Daerah dengan meningkatkan sosialisasi dan bimbingan teknis bagi para pegawainya

Pengaruh Atribut Sidlacom Terhadap Penilaian Kinerja Jasa Konsultansi Core Team Jalan Nasional Pada Snvt-p2jn Provinsi Gorontalo

Consultant has a very important role in coordinating project at the planning and supervision step. At present the performance of companion consultancy service (core team) in SNVT-P2JN Gorontalo is based on the absorption of core team's contract value itself. This study aims to determine the effect of SIDLACOM (Survey, Investigation, Design, Land acquisition, Action program, Construction, Operation, and Maintenance) attributes towards core team's performance in the working area of SNVT-P2JN Gorontalo. Analysis results of four methods, i.e. IPA method, CSI method, factor analysis, and regression analysis show that the attributes which determine the effect of SIDLACOM are: (1) Survey, consist of data accuracy and validation; (2) Investigation, consist of investigation of problem and obstacle control in the site and investigation of method accuracy; (3) Detail Engineering Design, consist of inspection of DED anticipation towards the changes in the site, appropriate of dimension in accordance with technical standard and criteria; and relevant to the technology; (4) Land Acquisition, consist of accuracy of land acquisition cost analysis; (5) Action Program, consist of examination of accurate DED preparation; (6) Construction, consist of making of road construction Standard Operating Procedure (SOP); (7) Operational, consist of investigation of traffic volume growth prediction data preparation; and (8) Maintenance, consist of the progress of making road maintenance Standard Operating Procedure (SOP). Keywords: core team, performance appraisal, SIDLACOM Konsultan memiliki peran penting dalam melakukan koordinasi pekerjaan proyek pada tahap perencanaan dan pengawasan. Selama ini penilaian kinerja jasa konsultansi pendamping (core team) di lingkungan SNVT-P2JN Gorontalo dilakukan berdasarkan penyerapan nilai kontrak. P2JN belum memiliki metode penilaian kinerja core team ditinjau dari tugas dan fungsinya. Penelitian ini bertujuan untuk mengetahui pengaruh atribut SIDLACOM (Survey, Investigation, Design, Land Acquisition, Action Program, Construction, Operation, Maintenance) terhadap penilaian kinerja core team di wilayah kerja SNVT-P2JN Gorontalo. Metode nalisis yang digunakan adalah metode IPA, CSI, analisis faktor dan regresi, yang hasil analisisnya menyimpulkan beberapa atribut SIDLACOM yang berpengaruh terhadap penilaian kinerja core team: (1) Survey, meliputi kesiapan akurasi dan validasi data; (2) Investigation, meliputi pengendalian masalah dan kendala serta pemeriksaan ketepatan metode yang digunakan; (3) Detail Engineering Design, meliputi antisipasi terhadap Perubahan di lapangan, kesesuaian dimensi terhadap standar dan kriteria teknis, dan relevansinya terhadap perkembangan teknologi; (4) Land Acquisition, meliputi analisis kebutuhan biaya pengadaan lahan; (5) Action Program, meliputi penyusunan desain dan program pendanaan yang akurat; (6) Construction, meliputi pembuatan manual pekerjaan jalan; (7) Operational, meliputi penyusunan data prediksi pertumbuhan volume lalulintas; dan (8) Maintenance, meliputi pembuatan manual pemeliharaan jalan. Kata

Identifikasi Kebutuhan Penanganan Jalan Nasional 2015-2019 Di Provinsi Sumatera Selatan

Multi-criteria analysis combines road condition assessment score (IRI, SDI, road width, V/C ratio, traffic volume, vehicle speed, travel time) with importance level of the development of the area. The analysis resultedthe need of maintenance of national road in South Sumatera (2015-2019) more optimally, efficiently and effectively. The result are as follows : (1) in 2015, 95,86% of the roads require routine maintenance and 4,14% require capacity improvement by widening the road to 7,0 meter; (2) among 2016 to 2019, 100,0% of the roads require routine maintenance without widening. The implementation of the maintenance does notaffect much to reduce travel time, although 100,0% of road has a width of more than 7,0 meter and about 90,37% of road has IRI less than 4,0 m/km. The condition is caused by there are no maintenance requirements concerning the improvement of the substandard geometric

Analisis Kualitas Penerapan Good Corporate Governance dan Kinerja PT Bank Mandiri (Persero) Tbk

Tujuan dari laporan akhir ini adalah untuk menganalisis kualitas penerapan Good Corporate Governance dan kinerja PT Bank Mandiri (Persero) Tbk dengan menggunakan rasio CAMEL. Hasil penelitian ini adalah (i) kualitas penerapan GCG masih berada pada kategori sangat baik walaupun ada penurunan dibanding tahun 2011 (ii) Capital Quality mengalami peningkatan (iii) Asset Quality mengindikasikan adanyakenaikan resiko tapi dapat ditangani dengan baik (iv) Management Quality mengalami peningkatan dalam efisiensi biaya (v) Earnings Quality mengalami peningkatan seperti yang diukur dengan ROA dan ROE (vi) Liquidity berpotensi mengalami gangguan karena adanya kenaikan LDR, tapi potensi masalah telah ditangani dengan baik (vii) Secara keseluruhan kinerja Perusahaan yang digambarkan oleh rasio CAMEL pada 2012 mengalami peningkatan dibandingkan tahun 2011. Kata Kunci: Good Corporate Governance, CAMEL, rasio kecukupan modal, rasio kredit yang diberikan terhadap aset produktif, rasio kredit bermasalah, rasio imbal hasil rata-rata aset, rasio imbal hasil rata-rata ekuitas, rasio biaya operasional terhadap pendapatan operasional, loan to deposit ratio ABSTACT This final report aims to analyze the quality of Good Corporate Governance implementation and performance of PT Bank Mandiri (Persero) Tbk by using CAMEL ratio. The findings are (i) GCG implementation quality is still categorized as very good regardless of the slight decline in its composite value (ii) capital adequacy has increased (iii) asset quality indicates an increasing risk yet manageable (iv) management quality shows improvement in cost efficiency (v) earnings quality has shown improvement as proxied by ROA and ROE (vi) liquidity poses a potential problem as LDR rises. Nevertheless, company could manage the risk well. Overall, the bank performance in 2012 is better than 2011 as measured by CAMEL ratios

Analisis Penerapan PSAK No.45 Tentang Laporan Keuangan Organisasi Nirlaba dalam Mencapai Transparansi dan Akuntabilitas Kantor Sinode Gmim

Transparansi dan akuntabilitas dalam laporan keuangan sangat diperlukan. Transparansi dan akuntabilitas diperlukan agar pengguna laporan keuangan dapat mengerti kondisi dari Perusahaan dan dapat menilai kinerja dari suatu Perusahaan. Layaknya Perusahaan, organisasi nirlaba pun memerlukan transparansi dan akuntabilitas dalam laporan keuangan. Untuk mendukung transparansi dan akuntabilitas laporan keuangan organisasi nirlaba Ikatan Akuntan Indonesia telah membuat PSAK Nomor 45 tentang organisasi nirlaba. Penelitian ini dilakukan pada Kantor Sinode GMIM yang merupakan salah-satu entitas nirlaba. Penelitian ini bertujuan untuk menetahui dan menganalisis penerapan PSAK No.45 dalam penyajian laporan keuangan Kantor Sinode GMIM. Metode analisis yang digunakan adalah deskriptif kualitatif. Hasil penelitian menunjukan bahwa Kantor Sinode GMIM belum menyusun laporan keuangan sesuai PSAK No.45. Laporan keuangan hanya berupa laporan realisasi anggaran belanja dan pendapatan yang disusun berdasarkan tata gereja GMIM. Kantor sinode GMIM mempunyai masalah keterbatasan sumber daya manusia dalam menyusun laporan keuangan. Pimpinan Kantor Sinode sebaiknya menyusun laporan keuangan sesuai dengan PSAK No.45,menyusun neraca, dan menerapkan internal kontrol untuk meningkatkan transparansi dan akuntabilitas laporan keuanga

Determinan Ketahanan Modal Bank Syariah di Indonesia: Pendekatan ECM

This research aims to analyze the impact of Return on Assets (ROA), Financing to Deposit Ratio (FDR), Operational Expense to Operational Income (BOPO), and inflation on Capital Adequacy Ratio (CAR) in both short and long term. The object of this research is Shari'ah Banks in Indonesia by gaining the data from January 2013 to June 2015 from information published by some institutions such as Financial Services Authority (OJK) and Central Bureau of Statistics (BPS). The data were analyzed by Error Correction Model (ECM) method. Based on the analysis, the result shows that ROA and Inflation have positive and significant influence toward CAR, FDR has positive and negative influence toward CAR, whereas BOPO has no influence toward CAR. Besides, there is a short term and long term relationship between ROA, FDR, and inflation toward CAR

The Phenomenon of Utilization Instagram as a Personal Branding Medium

The widespread of social networking instagram among modern society especially among young people makes social networking instagram very popular today. Instagram popularity cannot be separated form their role as social network that uses the image as a communication tool. Allowing users create their personal galleries. Instagram allows user to show photos and edit it using the features provided in it. Instagram also allows users to do a personal branding through photo they uploaded as wes as through the caption and the hastag which can be added to optimalized the use of SEO (Search Engine Optimizer). This study aimed to describe the individual's experience in conducting their personal branding instagram through social networking. In this study, the theory used is the dramaturgy of Erving Goffman, supported by interactionism symbolic theory and the theory of personal branding. Experience of this individuals expressed in descriptive qualitative method that focus on invidual's experience using in-depth interviewed technique to the informant who is an active user of instagram and have been using this social media for more than a year. This study had been done to an individu that has a hobby of photgraphy that has been using instagram for more than a year, had uploaded more than 300 picture and have more than 3000 follower. The result of this study indicate that the social networking instagram user can perform personal branding by presenting their self as good as possible in order or achieve the goal they desired. Instagram is a media that can be used as a medium to communicate its personal branding through photo, caption, hastag, and also comment section. To achieve its objectives of personal branding, the user plays the role of front stage to perform impression management in order to achieve their goal, while at the back stage, users try to maintain things as best as possible so that couldn't damage their reputation and not to be seen by others and prepare picture, caption and hastag to post as a tool of their personal branding

Risiko Keterlambatan Progres Fisik Terhadap Mutu Pelaksanaan Jalan Nasional Di Provinsi Sulawesi Utara

Physical progress delay affects the quality performance of national road construction. Factors causing the delay are very complex related to quality, human resource, material, equipment, construction method, and project control and management. This study aims to identify and analyze the risks of delays and its effect to road construction quality performance. The methods of risk analysis are modified Importance Performance Analysis (IPA) and Structural Equation Modeling (SEM). The result shows that factors that cause delays and have significant risk and effect on quality deviation are: (1) improper technology, (2) wrong construction methods, (3) improper material quality, (4) infeasible of heavy equipment function, (5) deficient specifications and shop drawings, (6) incompleteness planning documents, (7) lack of control, (8) inadequate project administration, (9) low competency of personnel, and (10) deficient contract. Keterlambatan progres fisik di lapangan berpengaruh terhadap capaian mutu pelaksanaan jalan nasional. Faktor-faktor penyebab keterlambatan tersebut sangat kompleks berkaitan dengan mutu Sumber Daya Manusia, material, peralatan, metode kerja, serta pengendalian dan manajemen proyek. Penelitian ini bertujuan mengidentifikasi dan menganalisis risiko akibat keterlambatan progres fisik dan pegaruhnya terhadap mutu pelaksanaan konstruksi jalan. Analisis risiko tersebut menggunakan metode Importance Performance Analysis yang dimodifikasi dan Structural Equation Modelling. Hasil analisis menunjukkan bahwa faktor penyebab keterlambatan yang memiliki risiko signifikan dan berpengaruh terhadap penyimpangan mutu pelaksanaan jalan nasional adalah: (1) ketidaktepatan teknologi pelaksanaan proyek, (2) kesalahan metode kerja, (3) ketidaktepatan kualitas material, (4) ketidaklaikan fungsi peralatan berat, (5) defisiensi spesifikasi dan gambar kerja, (6) ketidaklengkapan dokumen perencanaan, (7) pengendalian proyek yang kurang memadai, (8) ketidaktepatan pelaksanaan manajemen proyek, (9) kompetensi tenaga kerja yang rendah, dan (10) defisiensi kontrak

Analisis Pengakuan Pendapatan dan Beban pada Pt.pegadaian (Persero) Cabang Megamas

Companies are required to arrange their financial statements because it is the important basis to determine the recognition of revenues and expenses in accordance with the applicable rules. The research object in this case is PT. Pegadaian (Persero) Megamas Branch. The purpose was to determine and evaluate the implementation of the recognition of revenues and expenses in PT. Pegadaian (Persero) Megamas Branch. Data analysis is using qualitative method. The type of data is using primary data. Source of the data is using documentation method. This study found that the company adopted PSAK No. 23 (Revised 2010), Revenues, which identifies the fulfillment of the criteria of revenue recognition, the recognition of revenues and expenses done by using the accrual basis, and measurement of revenue recorded by the cash receipts in accordance with PSAK No. 23, paragraph 8

Pengaruh Tingkat Return on Investment (Roi), Net Profit Margin (Npm), Dan Debt to Equity Ratio (Der) Terhadap Harga Saham Perbankan Di Bursa Efek Indonesia (Bei)

Investasi dilakukan dengan tujuan memperoleh keuntungan yang diharapkan. Semakin tinggi laba yang diperoleh Perusahaan maka semakin tinggi minat para investor untuk membeli saham Perusahaan tersebut. Untuk mendapat laba tentu mempunyai risiko yang mungkin bisa terjadi, sehingga bisa mempengaruhi minat para investor dalam membeli, menjual, atau menanam saham pada suatu Perusahaan. Penelitian ini bertujuan untuk mengetahui pengaruh variabel ROI, NPM, dan DER terhadap harga saham Perusahaan perbankan. Penelitian ini menggunakan teknik asosiatif dan metode analisis yang digunakan adalah regresi linear berganda. Hasil penelitian menunjukkan secara simultan ROI, NPM, dan DER berpengaruh signifikan terhadap harga saham, secara parsial ROI dan DER tidak berpengaruh signifikan terhadap harga saham, sedangkan NPM berpengaruh signifikan terhadap harga saham. Para investor dalam melakukan investasi saham pada Perusahaan perbankan selalu melihat pergerakan harga saham agar dapat memperoleh keuntungan dalam investasinya. Kata Kunci : investasi, harga saham, keuntungan, investo