Analisis Pemahaman dan Akuntabilitas Manajer Publik terhadap Kinerja Instansi Pemerintah Kota Pangkalpinang

Ujuan dari penelitian ini adalah untuk mengetahui pemahaman dan akuntabilitasdari manajer umum termasuk pemahaman akuntabilitas manajer publik dankemampuan menerapkan hasil untuk mengukur pengaruhnya terhadap kinerjainstansi pemerintah di Pangkalpinang. Ada 55 lembaga dari 64 lembaga sebagaisampel penelitian. Data diperoleh dengan menyebarkan kuesioner kepada KepalaUnit Penyusunan Laporan Akuntabilitas Kinerja Pemerintah (LAKIP) di masing-masing instansi. Analisis menggunakan regresi linier berganda. Hasil penelitianmenunjukkan bahwa pemahaman dan akuntabilitas manajer publik sangat baikdengan tingkat persentase 84,43% dan 83,05%. Sedangkan hasil uji statistikmenunjukkan pemahaman manajer publik tidak bepengaruh terhadap kinerjainstansi pemerintah di Pangkalpinang. Sedangkan akuntabilitas manajer publikberpengaruh signifikan terhadap kinerja. Kemudian secara bersama-samapemahaman dan akuntabilitas manajer publik berpengaruh signifikan terhadapkinerja

The Development of Rubber, Coffee and Palm Oil Commodity in South Sumatra, Indonesia using Swot Analysis

The purpose of this research is to re-analyze the internal and external factors that become the strength, the weakness, the opportunities and the threat in implementing the strategy of Rubber, Coffee and Palm Oil commodity development in South Sumatera Province. Analysis tool used with SWOT approach. The results show that the districts/cities in the province of South Sumatra superior commodities rubber, coffee, and oil palm are in the area of aggressive strategy. Factors that become the main force for the land area with high soil fertility

The Development Strategy of Halal Nature Tourism Based on the Empowerment of Bangka Belitung Coastal Community

The purpose of this research is to identify internal and external factors and analyze the strengths, weaknesses, opportunities and threats in developing halal ecotourism based on the empowerment of coastal communities in Bangka Belitung. Furthermore, a strategy for development is formulated by minimizing weaknesses and threats, maximizing utilization of opportunities and strengths. The background of this research departs from the complaints of Muslim tourists when visiting a region or country that they doubt the halalness of food and the lack of available places of worship and the trend of world tourism based on nature and environmentally friendly. The locus chosen in this study was the Province of Bangka Belitung Islands. The potential of an archipelagic province with exotic beaches and one of the largest fish producers, makes fishermen and coastal communities dependent on marine products and their products. This research is a qualitative descriptive study. The results obtained in this study are the need for community empowerment in the development of tourism products in accordance with local government regulations and policies as well as the values of politeness and morality, the development of marketing for halal nature tourism programs and the physical, social, cultural and economic environment of the community

Banking Financial Performance During Covid-19

Pandemic Covid-19 has made every company improve its business operations, continue to run well, and produce good financial performance optimal. Financial performance is a measuring tool for describing the financial conditions of a company. Measurement of financial performance in this study using the DuPont system method. The reason for this consideration is to analyze contrasts in money related execution sometime recently and amid Covid-19 and analyzing the impact of the pointers contained on Dupont framework strategies, to be specific Net Benefit Edge (NPM), Total Asset Turnover (TATO), Financial Leverage Multiplier (FLM), Return on assets (ROA) and Return On Equity (ROE). This study's population is a listed banking sector company Indonesia Stock Exchange (IDX), for the period 2019-2020. This study's sample is based on a purposive sampling technique to obtain as many as 23 banking companies. Information in this think about was analyzed by Wilcoxon signed-rank test approach. The test result shows that the sector's financial performance banking experienced no difference before and during Covid-19. This research strengthens the implementation of government policies as outlined in OJK Regulation Number 11/POJK.3/2020 concerning relaxation of credit restructuring. Thus, banks are still able to maintain banking financial stability during a pandemic. Keywords: Covid-19, Financial Performance, Bankin

Existence of Company Size in Control Towards Family Ownership and Debt Policy Value of Companies

This study aims to examine the effect of family ownership, debt policy on firm value with firm size as a control variable. The sample used was a family company listed on the Indonesia Stock Exchange from 2014 to December 2017. The type of this research was quantitative using Agency theory and Signaling Theory. Analysis technique with multiple regression analysis. The results showed that family ownership had a positive and significant effect on firm value, and debt policy had a negative and significant effect on firm value. While company size as a control variable in this study cannot control the relationship of the influence of family ownership and debt policy on firm value, in other words, company size as a control variable does not have a significant effect on the relationship of family ownership and corporate value policy debt

Green Accounting Concept Based on University Social Responsibility as A Form of University Environmental Awareness

Environmental issues are not a new issue, environmental degradation and social gaps in the environment are a matter of great concern. This study aimed to analyze the form of environmental responsibility and how the application of Green Accounting concept in a university. This qualitative research used phenomenology approach with Interpretative Phenomenological Analysis technique where the research locations were in UIN Alauddin Makassar and Hasanuddin University Makassar. Data source was primary data obtained through interview and also supported by other secondary data. The method of data analysis was constructing research conclusion by abstracting empirical data collected from the field. Findings of this study revealed that the awareness of UIN Alauddin Makassar to the environment is still inadequate and not fulfil the expectations of the campus community that is different from the responsibility of Hasanuddin University Makassar which has been considered quite responsible with the existence of various environmental conservation programs. Green Accounting concept that can be seen from environmental concerns and environmental involvement in these two universities is also very different especially in terms of building management awareness, cost availability and environmental compliance studies. As for the reporting and environmental audit, both UIN Alauddin Makassar and Hasanuddin University Makassar has not been conducted until now