PENGARUH BELANJA MODAL DAN DANA ALOKASI UMUM TERHADAP TINGKAT KEMANDIRIAN KEUANGAN DAERAH DAN TAX EFFORT (STUDI KASUS PADA PEMERINTAH KABUPATEN/KOTA WILAYAH EKS KARESIDENAN SURAKARTA)

PENGARUH BELANJA MODAL DAN DANA ALOKASI UMUM TERHADAP TINGKAT KEMANDIRIAN KEUANGAN DAERAH DAN TAX EFFORT (STUDI KASUS PADA PEMERINTAH KABUPATEN/KOTA WILAYAH EKS KARESIDENAN SURAKARTA

Pengaruh Ukuran Pemerintah Daerah, Kemandirian Daerah, Penerimaan dari Pemerintah Pusat dan Ukuran Legislatif terhadap Tingkat Pengungkapan Laporan Keuangan Pemerintah Daerah (Studi Empiris pada Pemerintah Daerah Kabupaten/Kota Provinsi Jawa Tengah Tahun 2018/2020)

Abstract:The purpose of this study is to analyze the size of the local government, regional independence, revenue from the central government and the size of the legislature on the level of disclosure of local government financial statements in the district/city government of Central Java province in 2018-2020. The sample used in this study is the Regency/City of Central Java Province in 2018-2020. The sampling method is by purposive sampling. The number of samples collected is 105 districts/cities samples. The analytical method used is multiple linear regression analysis. The results of the study provide empirical evidence that the size of the local government has no effect on the level of disclosure of local government financial statements, regional independence has no effect on the level of disclosure of local government financial statements, the size of the legislature has no effect on the level of disclosure of regional financial statements, receipts from the central government have no effect on the level of disclosure of regional financial statements. Disclosure of local government financial statements, and the size of the legislature affect the level of disclosure of local government financial statements.Abstrak:Tujuan penelitian ini menganalisis ukuran pemerintah daerah, kemandirian daerah, penerimaan dari pemerintah pusat dan ukuran legislatif terhadap tingkat pengungkapan laporan keuangan pemerintah daerah pada pemerintah daerah kabupaten/kota provinsi Jawa Tengah tahun 2018-2020. Sampel yang digunakan digunakan dalam penelitian ini adalah Kabupaten/Kota Provinsi Jawa Tengah pada tahun 2018-2020. Metode pengambilan sampel dengan cara purposive sampling. Jumlah sampel yang terkumpul sebanyak 105 sampel Kabupaten/Kota. Metode analisis yang digunakan adalah analisis regresi linear berganda. Hasil penelitian memberikan bukti empiris bahwa ukuran pemerintah daerah tidak berpengaruh terhadap tingkat pengungkapan laporan keuangan pemerintah daerah, kemandirian daerah tidak berpengaruh terhadap tingkat pengungkapan laporan keuangan pemerintah daerah, ukuran legislatif tidak berpengaruh terhadap tingkat pengungkapan laporan keuangan daerah, penerimaan dari pemerintah pusat tidak berpengaruh terhadap tingkat pengungkapan laporan keuangan pemerintah daerah, dan ukuran legislatif berpengaruh terhadap tingkat pengungkapan laporan keuangan pemerintah daerah

PENGARUH DEWAN KOMISARIS, DEWAN DIREKSI, KOMITE AUDIT, DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN

This study aims to determine the effect of the influence of the board of commissioners, board of directors, audit committee, and company size on the company's financial performance. The method used in this research is quantitative method. The population in this study are state-owned companies listed on the Indonesia Stock Exchange during 2014-2020 with a total of 20 companies. Sampling was carried out using purposive sampling technique, the criteria determined were state-owned companies listed on the Indonesia Stock Exchange for the period 2014-2020, companies publishing annual reports successively for the period 2014-2020, which can be accessed through the Indonesia Stock Exchange website (www. idx.co.id) or can be accessed from the website of each company, and the Company publishes all data needed for research analysis. Based on the sample selection process, there were 13 companies that were sampled with a 7 year research period so that the number of samples was 91 samples. The results of this study are the board of directors and the audit committee have an effect on the company's financial performance. Meanwhile, the board of commissioners and the size of the company have no effect on the company's financial performance

The Effect of Corporate Governance Mechanism and Company Size on Financial Distress

This study aims to examine the effect of corporate governance mechanisms and company size on the condition of a company experiencing financial distress. The indicators used to measure the corporate governance mechanism in the sample companies are the board of directors, the proportion of independent commissioners, managerial ownership, institutional ownership, and the audit committee. Meanwhile, financial distress is measured using a Springate model. This study uses secondary data from the entire population of mining companies listed on the IDX in 2016-2019. The sampling technique used purposive sampling. The analytical method used is ordinal logistic regression. The results of hypothesis testing show that the board of directors, the proportion of independent commissioners, the audit committee, and company size do not significantly affect the condition of the company experiencing financial distress. Meanwhile, managerial ownership and institutional ownership have a significant effect on companies experiencing financial distress

Pengaruh Ukuran dan Umur Perusahaan Terhadap Internet Financial Reporting Dengan Profitabilitas Sebagai Variabel Moderating (Pada Perusahaan Manufaktur Yang Terdaftar Di Bei Tahun 2019)

The internet has brought many major changes, one of which includes changes in the delivery of company information in submitting its financial statements. This study aims to examine and analyze the effect of company size and age on internet financial reporting with profitability as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2019. The population used in this study were all manufacturing companies listed on the Indonesia Stock Exchange in 2019. The sample collection method used the purposive sampling method. The number of samples used as many as 131 companies. The analytical method used is multiple linear regression. From this research, it can be concluded that the results of the t test show that the size of the company and the age of the company's listing have no effect on internet financial reporting. Profitability does not moderate the relationship between company size and internet financial reporting, but profitability does moderate the relationship between internet financial reporting company listing age

Analisis Pengaruh Minat Mahasiswa Terhadap Penggunaan E-money Dana Menggunakan Model Theory Of Planned Behavior (Tpb) (Studi Kasus Pada Mahasiswa Prodi Akuntansi Universitas Muhammadiyah Surakarta)

DANA stands for Indonesian Digital Wallet which is a service application from a startup that has been registered with OJK in the fintech sector. DANA itself is a mobile payment application with an open platform concept, developed by a start-up with an Indonesian legal entity. DANA's focus is only on payment system providers that can be used by many parties, including movie tickets, e-commerce, and transportation. Developments that occur in the financial sector are certainly very influential for students where one of the available fintech services is mobile payment. The digital world not only gives rise to great opportunities and benefits but also many risks that are taken into consideration in business continuity and organizational credibility. This research was conducted to find out how much interest students have in using the DANA application. Student interest itself can be influenced by attitudes, subjective norms, and individual perceptual behavior. This research was conducted based on the descriptive method with a quantitative approach. Descriptive approach is a method in researching to make descriptions, drawings or drawings in a systematic, factual and accurate manner regarding the facts, nature and relationships between the phenomena being investigated. Based on the research objectives, this type of research is explanatory research. Sampling was carried out using Purposive Random Sampling technique by distributing questionnaires via Google Form to Accounting Study Program Students. The results of the research show that the supporting factors of the dependent variable or variable of Interest in Use are subjective attitudes and norms. If this variable increases, it will increase interest in using E-Money DANA for students of the Accounting Study Program, Muhammadiyah University of Surakarta. Meanwhile, the control variable of perceived behavior in this study has no significant effect on the Interest in Using E-Money Funds in Accounting Study Program students at the Muhammadiyah University of Surakarta

Correlation Between C-Reactive Protein Level and Outcome In Coronavirus Disease 2019 Patients At COVID Intensive Care Unit RSUP. Dr. M. Djamil Padang

Background: Coronavirus Disease 2019 (COVID-19) is a respiratory system disease transmitted to humans and has infected humans in almost every country. Plasma cytokine levels, such as C-reactive protein (CRP), are elevated inflammatory markers in most COVID-19 patients and are routinely examined, especially in the intensive care Unit (ICU). Elevated CRP levels are associated with higher rates of severity and death. Objective: This study aimed to determine the correlation between CRP levels and outcomes in COVID-19 patients at COVID ICU RSUP. Dr. M. Djamil Padang Period July – December 2021. Method: This research was conducted using by analytic observational method with a retrospective cohort design. Secondary data was collected from the medical records of COVID-19 patients treated in the ICU COVID RSUP. Dr. M. Djamil Padang from July – December 2021, using total sampling as a technique, 107 samples met the inclusion criteria. Data analysis was carried out using univariate and bivariate methods. Result: The result shows more male patients (51.4%) than women (48.6%). From the age range, most age was found in the range > 59 years (54.2%). The most common type of comorbid disease was diabetes (32.7%). The highest CRP level at the initial ICU admission was >160 mg/L (70.1%), and the highest ferritin level was >434 ng/mL (86.0%). The most common patient outcome was death (65.4%). There is a relationship between CRP levels (p = 0.029) and the outcome of COVID-19 patients in the COVID ICU. Conclusion: This study concludes that there is a correlation between C-Reactive Protein (CRP) levels and Outcomes in COVID-19 patients at COVID ICU RSUP. Dr. M. Djamil Padang Period July – December 2021. Keywords : COVID-19, CRP,  Patient Outcome, IC

Analisis Faktor-Faktor yang Mempengaruhi KInerja Pegawai dalam Organisasi Sektor Publik (Studi pada Kantor Sekretariat Dewan Perwakilan Rakyat Daerah Kabupaten Jepara)

This study aims to determine the elements that influence employee performance at the Secretariat Office of the Regional People's Representative Council of Jepara Regency. The aspects tested in this study include clear and measurable goals, incentives, work motivation, decentralization, and performance measurement systems. All secretariat employees at the Jepara Regency DPRD Office who work as civil servants in the Jepara Regency Regional People's Legislative Assembly were surveyed for this study. A total of 40 surveys were processed. According to research findings, clear and measurable goals, incentives, work motivation, and decentralization are not related to employee performance. Although employee performance is affected by the performance measurement system. Keywords: clear and measurable goals, incentives, work motivation, decentralization, performance measurement systems, employee performance

Pengaruh Pendapatan Asli Daerah dan Luas Wilayah Terhadap Indeks Pembangunan Manusia (IPM) dengan Belanja Modal sebagai Variabel Intervening pada Pemerintah Daerah Provinsi Jawa Timur (Studi Empiris pada Kabupaten/Kota yang berada di Provinsi Jawa Timur Tahun 2019-2021)

The purpose of this study is to analyze and examine the effect of Local Own-Source Revenue and Area on the Human Development Index (HDI) through Capital Expenditures. The research method used is a quantitative method. The population in this study is The Regency/City of East Java Province for the 2019-2021 period. This study uses the saturation sampling method so total sample is 38 consisting of 29 district and 9 cities. The data of this study were tested using multiple linear regression models. The results of this study indicate that Local Own-Source Revenue and the Area has an influence on Capital Expenditures, which means H1 and H2 are accepted. Capital Expenditure cannot affect the Human Development Index (HDI), which means H3 is rejected. Local Own-Source Revenue and Area have an influence on the Human Development Index, which means that H4 and H5 are accepted. Capital Expenditures cannot affect Local Own-Source Revenue against the Human Development Index (HDI), which means that H6 is rejected. Capital Expenditure can affect the Area against the Human Development Index (HDI), which means that H7 is accepted