Kajian Empiris Tingkat Akuntabilitas Pemerintah Daerah Dan Kinerja Penyelengara Pemerintah Daerah Terhadap Tingkat Korupsi Pada Kabupaten Dan Kota Di Indonesia

This study aims to empirically examine the effect of the level of accountability and performance of the organization of local governments on the level of corruption in the districts and cities in Indonesia. using LPPD in 2010 and LKPD in 2010, with a sample size of 36 counties and cities. Level of Accountability is measured with a variable rate (audit opinion, SPI weakness, and Adherence to legislation) and the implementation of the Local Government Performance (Key Performance Indicators / IKK). Results of regression test show that the measured level of accountability (audit opinion, SPI Weakness level, the degree of compliance with environmental legislation) and the delivery of local government performance (IKK scores of LPPD) did not affect the level of corruption in the government district and city in Indonesia.

THE EFFECT OF INTELLECTUAL CAPITAL PERFORMANCE, MUDHARABAH FINANCING, AND GOOD CORPORATE GOVERNANCE ON FINANCIAL PERFORMANCE (Empirical Study On Islamic Commercial Banks In Indonesia 2019-2021 Period)

This research aims to test the influence of intellectual capital performance , mudharabah financing, and good corporate governance (independent commissioner, council directors, and Hall sharia supervisor) against financial performance (ROA) on company Bank General Sharia at Indonesia for period 2019-2021. Amount sample in research this is 10 company by sum observation as much as 30 data. Recruitment sample done by purposive sampling. This research uses secondary data obtained from company financial reports from Exchange Indonesia effect and corporate web each as well data from the Financial Services Authority (OJK). Technique analysis data which used in research this is analysis regression linear double by software SPSS 25. Results from this research prove that intellectual capital performance have a significant effect on performance finance (ROA), while mudharabah financing, independent commissioners, board of directors, and board of supervisors sharia no influential against performance finance (ROA

FAKTOR- FAKTOR YANG MEMPENGARUHI TINGKAT PENGUNGKAPAN LAPORAN KEUANGAN PEMERINTAH DAERAH

This research is aimed to  examine the influence of the characteristics and level of accountability from local government to local government financial statement disclosure. The samples numbered 46 cities andcounties are taken from the BPK, sampling using purposive sampling method and using multiple linearregression analysis. The results of the study shows that the characteristics  of the  local  government  (dependency  rate  and   the size of  the  local  government) and  the  level of accountability  (the  auditor's  opinion, the   weakness  of  the SPI, non-compliance with  the  law)  does  not  affect the local government's financial statement disclosure. Keywords: characteristics of local government, the level of accountability of local government, local government financial statement disclosure

Faktor- Faktor yang Mempengaruhi Tingkat Pengungkapan Laporan Keuangan Pemerintah Daerah

This research is aimed to examine the influence of the characteristics and level of accountability from local government to local government financial statement disclosure. The samples numbered 46 cities andcounties are taken from the BPK, sampling using purposive sampling method and using multiple linearregression analysis. The results of the study shows that the characteristics of the local government (dependency rate and the size of the local government) and the level of accountability (the auditors opinion, the weakness of the SPI, non-compliance with the law) does not affect the local governments financial statement disclosure. Keywords: characteristics of local government, the level of accountability of local government, local government financial statement disclosure

Pengaruh Motivasi, Budaya Organisasi dan Sistem Informasi Desa terhadap Kinerja Pemerintah Desa

The objective of this research was to find out the influence of motivation, organizational culture and village information systems on the performance of village government. This research is a quantitative research conducted in Banguntapan District, Bantul Regency. The data were collected by using questionnaires. Respondents in this research are village head and village apparatus. The number of samples in this study is 32. The method of data analysis used is multiple linear regression. The results showed that the Motivation and Information System Village does not affect the Performance of Village Government, while Organizational Culture Influence on Performance of Village Government. This shows that the organizational culture that is formed and there is greatly affect the behavior of members of the organization in carrying out its duties and responsibilities. Good organizational culture will create good village government performance as well

MOTIVATION AND ORGANIZATIONAL CULTURE ON PERFORMANCE WITH SELF-EFFICACY MEDIATION

The study aims to determine firstly the direct effect of motivation on performance,secondly the indirect effect of motivation on performance mediated by self efficacy, thirdlythe direct influence of organizational culture on the performance, and lastly the indirectinfluence of organizational culture on performance mediated by self-efficacy. The subjectsof this study are 60 women from the group of cashew producer. Hence, the samplingtechnique uses Census and the data collection method uses semi-structured interviews andquestionnaires. The data analysis uses Simple Linear Regression and Path Analysis. Basedon the data processing results, it shows: 1) the direct effect of motivation on the performanceare at 0,287; 2) the indirect effect of motivation on performance mediated by self efficacyare at 0.440; 3) the direct effect of organizational culture on the performance are at 0,260;and 4) the indirect influence organizational culture on performance mediated by selfefficacymediated are at 0.426.Therefore, it can be concluded that self-efficacy can help in overcoming the existingproblems in the organization, because self-efficacy encourage the efforts to improveperformance. Within strong, dynamic, and positive motivation and organizationalculture, one’s performance will definitely increase and shows good progress.Keywords: motivation, organizational culture, performance, self efficacy mediation

PENGARUH SISTEM INFORMASI AKUNTANSI, KOMITMEN ORGANISASI, DAN SISTEM PENGENDALIAN INTERNAL TERHADAP KINERJA ORGANISASI PERANGKAT DAERAH (OPD) DI LINGKUNGAN PEMERINTAH DAERAH DAERAH ISTIMEWA YOGYAKARTA

ABSTRACT This study aims to determine the effect of accounting information systems, organizational commitment and internal control systems on the performance of regional organizations (OPD) in the Yogyakarta Special Region Government. The population of this research is employees who are in 36 OPD within the Yogyakarta Special Region Government. The sampling technique used in this study is purposive sampling. This study uses primary data by conducting a survey through the distribution of questionnaires addressed to OPD in the Yogyakarta Special Region Government. Hypothesis testing in this study uses multiple linear regression analysis method. The results showed that the accounting information system and internal control system had an effect on the performance of OPD within the Yogyakarta Special Region Government, while organizational commitment had no effect on the performance of the OPD within the Yogyakarta Special Region Government. Keywords:    accounting information system; organizational commitment; internal control system; OPD performance.   ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh sistem informasi akuntansi, komitmen organisasi dan sistem pengendalian internal terhadap kinerja organisasi perangkat daerah (OPD) di lingkungan Pemerintah Daerah (Pemda) Daerah Istimewa Yogyakarta (DIY). Populasi dari penelitian ini adalah pegawai yang berada pada 36 OPD di lingkungan Pemda DIY. Teknik pengambilan sampel dalam penelitian ini menggunakan purposive sampling. Penelitian ini menggunakan data primer dengan cara melakukan survei melalui penyebaran kuesioner yang ditujukan kepada OPD di Pemda DIY. Pengujian hipotesis dalam penelitian ini menggunakan metode analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa sistem informasi akuntansi dan sistem pengendalian internal berpengaruh terhadap kinerja OPD di lingkungan Pemda DIY, sedangkan komitmen organisasi tidak berpengaruh terhadap kinerja OPD di lingkungan Pemda DIY. Kata kunci:   sistem informasi akuntansi; komitmen organisasi; sistem pengendalian internal; kinerja OPD

PEMBERDAYAAN MASYARAKAT MELALUI INOVASI PRODUK OLAHAN KERUPUK DI DUSUN GONDOSULI PADA MASA PANDEMI COVID-19

Dusun Gondosuli, Kelurahan  Sriharjo, Kapanewon Imogiri, Bantul, Daerah Istimewa Yogyakarta (DIY) memiliki Usaha Mikro Kecil Menengah (UMKM) kerupuk yang sudah dilakukan secara turun temurun. Industri kerupuk berbahan baku utama tepung ketela didatangkan dari wilayah lain, dan menggunakan bahan pewarna kimia. Seluruh proses produksi lebih mengedepankan pada pemberdayaan masyarakat setempat. Permasalahan yang terjadi adalah; masih rendahnya inovasi varian produk dari segi bentuk, ukuran, dan rasa; masih menggunakan bahan pewarna kimia; dan belum ada disain kemasan. Adanya Pandemi Covid-19 berdampak pada produksi karena hampir semua harga bahan baku untuk memproduksi kerupuk naik, sementara pembelian kerupuk terdapat penurunan. Untuk memecahkan masalah mitra, penulis memberikan solusi inovasi produk sehat berbahan baku organic. Tujuannya agar dapat membantu mitra memperluas usaha dan dapat meningkatkan omset penjualan sehingga dapat membantu meningkatkan kesejahteraan keluarga. Metode pengabdian adalah Ceramah dan FGD (focused group discussion), Pelatihan, Praktek dan pendampingan. Hasil pengabdian bagi masyarakat adalah para pelaku UMKM dusun Gondosuli menjadi tahu arti penting varian kerupuk dan pewarna alami dan kemasan yang menarik. Mereka mulai mengolah kerupuk dengan bahan pewarna alami seperti Kunyit untuk warna kuning, buah Naga untuk warna merah, dan  daun pandan atau daun Suji untuk warna hijau. Bahan-bahan pewarna bisa didapat dengan mudah dari lingkungan sekitar dengan menanam di pekarangan rumah. Disain kemasan dibikin menarik dan menjual. Kata kunci : Pandemi Covid-19, Inovasi Produk Olahan, UMKM Krupuk Gondosul

Pengaruh Corporate Social Responsibility Disclosure Dan Environmental Performance Terhadap Economic Performance Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia

This research is aimed to examine effect Corporate Social Responsibility(CSR) Disclosure and EnvironmentalPerformance on Economic Performance.This research used Corporate Social Responsibility Index (CSDI) asmeasure of CSR, Proper Index as measure of Environmental Performance and Return on Equity (ROE) asmeasure of Economic Performance. The samples of this research are 11 manufactur firms listed at IndonesianStock Exchange year 2006 until 2009. The research hyphotesis were tested using multiple regression analysis.Result of the analysis showed that corporate Social Responsibility Disclosure have significant effect on economicperformance, but Environmental Performance do not has significant effect on Economic Performance.Keywords: Corporate Social Responsibility Disclosure, Environmental Performance, Economic Performanc