Budgetary Slack Ditinjau Dari Partisipasi Penganggaran Dengan Komitmen Organisasi Dan Budaya Organisasi Sebagai Variabel Moderasi Studi Pada Lembaga Non Profit

The purpose of this study was to determine the extent of organizational commitment and organizational culture moderates the effect of budget participation on budgetary slack. This study uses empirical studies using surveys. The population in this study is a manager at a non-profit institution that is in the region of Ex Hospital Surakarta. Samples are middle managers in Hospitals in the region Surakarta Ex. The sample was taken by purposive sampling technique. The data obtained from questionnaires required. Data were analyzed using classical assumption test and multiple regression analysis, t test, F test, and test the coefficient of determination. The results showed that: (1) Participation budgeting negatively affect budgetary slack. The results of the regression analysis obtained a value of p = 0.004 is accepted at significance level of 5%. This means that the participation of the budget will decrease the possibility of budgetary slack; (2) The interaction of budgetary participation and organizational commitment negatively affect budgetary slack. Results of regression analysis to obtain the p-value for interaction participation and organizational commitment of 0.014 accepted at significance level of 5%. This means that the participation of the budget will decrease the budgetary slack when subordinates committed high organization; (3) Interaction budgetary participation and organizational culture does not affect the budgetary slack. Results of regression analysis to obtain the p-value for interaction participation and organizational culture of .458 rejected at the 5% significance level

PENGARUH KOMPETENSI AUDITOR DAN INDEPENDENSI AUDITOR TERHADAP KETEPATAN PEMBERIAN OPINI AUDIT (SURVEI PADA KAP DI KOTA BANDUNG)

ABSTRAK Tujuan penelitian ini adalah untuk mengetahui sejauh mana faktor kompetensi auditor dan independensi auditor berpengaruh terhadap ketepatan pemberian opini audit. Populasi dalam penelitian ini adalah auditor yang bekerja pada Kantor Akuntan Publik di Kota Bandung dengan jumlah sampel sebanyak 30 responden. Metode analisis data yang digunakan adalah analisis regresi linier berganda, analisis korelasi berganda, analisis koefisien determinasi dan uji hipotesis. Hasil penelitian menunjukkan bahwa kompetensi auditor, independensi auditor dan ketepatan pemberian opini pada Kantor Akuntan Publik di Kota Bandung berada dalam kategori kompeten, cukup independen, dan tepat. Secara simultan kompetensi auditor dan independensi auditor memberikan pengaruh sebesar 72,4%. Secara parsial, kompetensi auditor memberikan pengaruh sebesar 28,0% terhadap ketepatan pemberian opini audit dan independensi auditor memberikan pengaruh sebesar 44,4% terhadap ketepatan pemberian opini audit. Kata Kunci : Kompeten, Independensi dan Opin

Pemanfaatan Ruang di Bawah Flyover Kedungkandang Kota Malang

Penataan ruang berdasarkan, Undang-Undang Republik Indonesia Nomor 11 Tahun 2020 Tentang Cipta Kerja, diartikan sebagai sistem perencanaan susunan, pemanfaatan dan pengendalian. Setiap kota diharapkan memiliki penataan ruang (ruang fisik dan sosial) yang baik. Perencanaan tata ruang Kota Malang telah diatur pada Peraturan Daerah Kota Malang Nomor 4 Tahun 2011 Tentang Rencana Tata Ruang Wilayah Kota Malang Tahun 2010 - 2030, menjelaskan pada pasal 45 poin 6(k), bahwa ada rencana untuk meningkatkan Ruang Terbuka Hijau (RTH) pada ruang di bawah Flyover. Terdapat 3 flyover di Kota Malang, salah satunya Flyover Kedungkandang, dimana ruang di bawah flyover belum termanfaatkan. Penelitian ini bertujuan mengidentifikasi pemanfaatan ruang eksisting di bawah Flyover dan menganalisa pendekatan rencana pemanfaatan ruang di bawah Flyover Kedungkandang. Metode yang digunakan yaitu Metode High and Best Use, dengan data masukkan berasal dari observasi, dokumentasi dan wawancara serta kuisioner, untuk menentukan pendekatan rencana pemanfaatan ruang di bawah Flyover Kedungkandang. Pada kondisi eksisting, ruang di bawah Flyover Kedungkandang paling sering digunakan sebagai tempat berteduh dan tempat berolahraga. Berdasarkan analisa High and Best Use, ruang di bawah Flyover Kedungkandang direkomendasikan sebagai Taman RW dan memenuhi kriteria sesuai dengan Pedoman Penyediaan dan Pemanfaatan Ruang Terbuka Hijau di Kawasan Perkotaan

Exploring the syntax-phonology interface in Arabic

Despite an abundance of research on Arabic syntax and phonology as separate domains, there is as yet relatively little research at the syntax-phonology interface in Arabic. This paper begins by providing an overview of what we know so far, in an effort to identify reasons for the lack of work at the interface to date. The paper then presents a review of prior work on the syntax-phonology mapping in Egyptian Arabic (EA) - set in the context of developments in the wider syntax-phonology literature - in order to show that interface work requires expertise in both phonetics/phonology and syntax. Some early results are then presented from a pilot study which compares for the first time the basic syntax-phonology mapping patterns in two dialects of Arabic - EA, and Jordanian Arabic (JA) - and explores whether dialect-internal, inter-speaker variation, previously observed in EA, is also found in JA

Investment Risk of Solo-Ngawi Toll Road

In investing, there is definitely a risk, as well as the concession of toll roads. Risk analysis is used to anticipate losses due to an element of risk at each investment stage. The results of the analysis show that the highest risk probability for the Solo-Ngawi toll road is land availability and the influence of weather during development and the highest risk impacts are land availability, the potential for revolution in state governance. Based on the results of the analysis, the investment risk level of the Ngawi Solo Toll Road is included in the moderate risk category, so there is a need for cooperation in risk assurance by the Insurance Agency so that the risk level can be reduced to be lower than before