Pengaruh Partisipasi Anggaran, Komitmen Organisasi dan Motivasi terhadap Kinerja Manajerial pada Bumn PTPN V Pekanbaru (Studi Kasus Kebun Tandun Bumn PTPN V Pekanbaru)

The purpose of this study was to examine the effect of budget participation, organizational commitment and motivation to managerial performance. The method used in this study BUMN PTPN V in Pekanbaru. The population in this study were all employees of PTPN V (Persero) is involved in the process of participation (propose or implement) the budget, which includes managers, heads of sections, and subordinates. The research sample is census data retrieval techniques, because the entire population sampled, namely the 65 samples. testing the quality of the data used is data validity and reliability testing. The classical assumption used is normality test, multicolinearity, and test heterokedastisitas. Model analysis used multiple linear regression was used to analyze the data to help SPSS.20.0 program. penilitian results show that budget participation significant effect on managerial performance, commitment significant effect on managerial performance and motivation have a significant effect on managerial performance

Detterent Factor and Social-Psychology Factors in Voluntary Tax Compliance

Introduction.This study aims to examine the deterrence factors namely tax sanctions and social psychological factors consisting of procedural justice, trust in government authorities and moral norms on voluntary tax compliance. In this study moral beliefs and norms were tested as mediating variables. Method. The population in this study was an individual taxpayer in the city of Pekanbaru. The sampling technique used was purposive sampling. The survey was conducted by delivering questionnaires directly to respondents, namely taxpayers. A total of 100 taxpayers participated in this study but the data that can be processed is 99. Result.The results of the analysis with Structural Equation Model with Warp PLS program show that procedural justice and tax sanctions have a significant effect on trust in government authorities, but sanctions do not affect moral norms. Trust does not affect voluntary compliance. so that trust does not mediate the influence of justice and tax sanctions on voluntary compliance. The results of the study show that moral norms are mediating trust in government authorities towards voluntary compliance. Conclusion. This study is that the government can strive for education to improve the taxpayer’s morality so that it will increase voluntary compliance.     Keywords: deterrence factors, social psychological factors, procedural justice, trust in government authorities and moral norms on voluntary tax complianc

Penentuan Daya Listrik Rumah Tangga Menggunakan Metode Decision Tree

PT. Perusahaan Listrik Negara (PLN) Persero sebagai Perusahaan penyedia energi listrik mengeluarkan inovasi yaitu listrik prabayar (listrik pintar) sebagai opsi terbaru dalam hal pemilihan tipe pelanggan selain listrik pascabayar. Semakin bervariasinya daya listrik maupun tipe pelanggan membuat pelanggan maupun calon pelanggan listrik PLN memiliki pilihan yang beragam saat menentukan daya listrik. Masalah penentuan daya listrik juga dialami di sisi PLN dimana harus menentukan pelanggan yang tepat untuk mendapatkan subsidi listrik yang disediakan pada daya 450 VA dan 900. Dengan pendekatan data mining menggunakan metode decision tree, penelitian ini mencari pola atau model decision tree yang dapat menentukan daya listrik dan tipe pelanggan yang sesuai. Algoritma ID3 dan C4.5 dipilih sebagai algoritma metode decision tree yang digunakan untuk kalkulasi pada saat proses training data. Keluaran dari penelitian ini adalah pola atau model decision tree yang dihasilkan kedua algoritma tersebut yang dapat digunakan untuk menentukan daya listrik. Dari hasil pengujian sendiri didapatkan hasil akurasi algoritma ID3 sebesar 62 % sedangkan hasil algoritma C4.5 sebesar 88 %

Population Status of a Cryptic Top Predator: An Island-Wide Assessment of Tigers in Sumatran Rainforests

Large carnivores living in tropical rainforests are under immense pressure from the rapid conversion of their habitat. In response, millions of dollars are spent on conserving these species. However, the cost-effectiveness of such investments is poorly understood and this is largely because the requisite population estimates are difficult to achieve at appropriate spatial scales for these secretive species. Here, we apply a robust detection/non-detection sampling technique to produce the first reliable population metric (occupancy) for a critically endangered large carnivore; the Sumatran tiger (Panthera tigris sumatrae). From 2007–2009, seven landscapes were surveyed through 13,511 km of transects in 394 grid cells (17×17 km). Tiger sign was detected in 206 cells, producing a naive estimate of 0.52. However, after controlling for an unequal detection probability (where p = 0.13±0.017; ±S.E.), the estimated tiger occupancy was 0.72±0.048. Whilst the Sumatra-wide survey results gives cause for optimism, a significant negative correlation between occupancy and recent deforestation was found. For example, the Northern Riau landscape had an average deforestation rate of 9.8%/yr and by far the lowest occupancy (0.33±0.055). Our results highlight the key tiger areas in need of protection and have led to one area (Leuser-Ulu Masen) being upgraded as a ‘global priority’ for wild tiger conservation. However, Sumatra has one of the highest global deforestation rates and the two largest tiger landscapes identified in this study will become highly fragmented if their respective proposed roads networks are approved. Thus, it is vital that the Indonesian government tackles these threats, e.g. through improved land-use planning, if it is to succeed in meeting its ambitious National Tiger Recovery Plan targets of doubling the number of Sumatran tigers by 2022

Pemberdayaan Masyarakat Melalui Pelatihan Penggunaan Media Sosial Untuk Pemasaran Produk Inovasi Jeruk Siam

Sebagai desa sentra pertanian jeruk siam, Desa Sekoci menghadapi permasalahan pada manajemen pemasaran yang belum optimal serta rapuhnya kelembagaan petani bermuara pada hasil pertanian yang belum mampu memberikan kontribusi lebih terhadap kesejahteraan petani. Oleh karena itu penting untuk melakukan pemberdayaan masyarakat petani melalui pelatihan penggunaan media sosial untuk pemasaran produk jeruk pasca panen. Tujuan program ini adalah mendorong pengembangan usaha tani berbasis sociopreneur sentra pertanian jeruk. Kegiatan ini dilaksanakan melalui metode survei partisipatif, observasi, ceramah, diskusi, dan praktik langsung, dengan melibatkan beberapa 11 orang mitra yang berasal dari perwakilan kelompok tani. Hasil pelaksanaan program memperlihatkan keseriusan dan antusias peserta dalam setiap sesi pelatihan. Beberapa hal teknis yang dapat dipahami oleh mitra program antara lain; manajemen usaha tani berbasis kewirausahaan sosial, pemanfaatan social media marketing, dengan peningkatan pemahaman sebesar 27 poin (68%) dibanding sebelum pelatihan, serta kesepakatan pembentukan BUMDes sebagai sentra pengembangan bisnis hasil tani berbasis sociopreneur di Desa Sekoci. Selain itu pelatihan dapat diimplementasikan oleh peserta saat sesi praktik implementasi pembelajaran

Permasalahan Serta Solusi dalam Penghimpunan dan Penyaluran Dana Zis di Lazismu Kota Medan

This research was carried out with the aim of knowing what problems and solutions this institution faced when collecting and distributing the ZIS funds. The subject of this research is the head of the fundraising division in the city of Medan. This study uses a descriptive type of research using qualitative data. The validity of this hypothesis uses observational techniques that are used to strengthen the problems in this study. The results of this study can be concluded that there is still a lack of public knowledge of this institution. Then, there are still people who distribute their zakat funds individually. This has become a problem in the collection and distribution of ZIS funds. there is still a lack of public knowledge of this institution. Then, there are still people who distribute their zakat funds individually. This has become a problem in the collection and distribution of ZIS funds. This study has limitations, among others, researchers cannot reach all respondents because they have separate sections and are busy with each other. These limitations are expected to be a lesson for researchers and can be avoided by further researc