PENGARUH KINERJA KEUANGAN PEMERINTAH DAERAH TERHADAP PERTUMBUHAN EKONOMI

Expansion of regions is aimed to prosper the community. In 2018 as many as 314 proposals for expansions could not be approved by the Minister of Home Affairs because the impact was not in line with expectations. This study aims to see the direct effect of the financial performance of the newly formed government regions on economic growth. Expansion area are divided into two forms, namely the old expansion area and the new expansion area. The financial performance of the local government is measured using the ratio of decentralization rates, regional dependency ratios, and the effectiveness of LGR (Locally-Generated Revenue)  ratios. Population in this study is all the expansion areas of districts/cities on the island of Sumatera. Time-series secondary data year 2013-2017 covering regional original income, total regional income, transfer income, regional original income budget, and realization of Gross Regional Domestic Product (GRDP) were used. Using SPSS tool, the results shows that the ratio of the degree of decentralization has a negative effect on economic growth. Furthermore, regional dependency ratios do not affect economic growth. The LGR effectiveness ratio has a positive effect on economic growth

KOMITE AUDIT, FINANCIAL DISTRESS, DAN MANAJEMEN LABA: STUDI EMPIRIS PADA BADAN USAHA MILIK NEGARA DI INDONESIA

Kondisi financial distress yang dialami oleh beberapa Badan Usaha Milik Negara (BUMN) belakangan ini memotivasi perlunya dilakukan penelitian mengenai faktor anteseden dan konsekuennya.  Komite audit yang telah diwajibkan keberadaannya di semua BUMN menjadi salah satu pilar tata kelola yang baik untuk mencegah terjadinya financial distress. Namun perlu dilakukan evaluasi mengenai peran komite audit mengingat financial distress BUMN masih terjadi. Kondisi financial distress dapat mendorong manajer untuk melakukan manajemen laba agar labanya terlihat bagus dengan menggunakan kebijakan akuntansi akrual. Penelitian ini bertujuan untuk menguji model penelitian yang masih jarang dilakukan dengan menempatkan financial distress sebagai variabel pemediasi (mediating) pengaruh  karakteristik komite audit terhadap praktik manajemen laba pada Badan Usaha Milik Negara.  Hal ini diharapkan dapat memberikan jawaban mengapa pada BUMN yang merugi tiba-tiba dapat membukukan laba yang fantastis secara cepat. Penelitian ini akan dilakukan dengan menggunakan metoda kuantitatif untuk menguji dan menganalisis pengaruh aktivitas komite audit, ukuran komite audit, dan kompetensi komite audit dalam menurunkan praktik manajemen laba melalui penurunan financial distress pada BUMN. Penelitian ini menggunakan path analysis.  Sampel penelitian diambil dengan menggunakan purposive sampling. Hasil penelitian ini menunjukkan bahwa aktivitas dan kompetensi komite audit tidak berpengaruh terhadap financial distress. Ukuran komite audit berpengaruh secara signifikan terhadap financial distress. Selanjutnya financial distress tidak berpengaruh terhadap manajemen laba, dan tidak memediasi pengaruh karakteristik komite audit terhadap manajemen laba. Hasil penelitian memberikan bukti bahwa peranan komite audit masih perlu ditingkatkan dalam mengatasi kesulitan keuangan yang dialami BUMN. Demikian pula peranan pemerintah sangat penting dalam membuat regulasi terkait peran komite audit

The effect of budgetary participation on managerial performance: internal control and organizational commitments as intervening variables

Purpose: This study aims to examine the effect of budgetary participation on managerial performance with internal control and organizational commitment as an intervening variable, in a state-owned plantation company, namely PT Perkebunan Nusantara VII. Research methodology: Using a questionnaire survey study for 100 respondents involved in the budgeting process at PT Perkebunan Nusantara VII, this study analyzed the data using SEM PLS, SmartPLS 3.2 software. Results: The results show that budgetary participation has a positive effect on managerial performance directly. Meanwhile, internal control is an intervening variable into the  relationship between budgeting participation and managerial performance. On the contrary, organizational commitment is not proven as an intervening variable into the relationship between budgeting participation and managerial performance. Limitations: This study contributes to the management accounting literature and provides an overview of the effectiveness of regulations, policies and work programs that have been made by companies in improving managerial performance, particularly those relating to budgeting, internal control, and organizational commitment. Contribution: The study attempts to offer new insights on the influence of budgeting participation, internal control and organizational commitment, and other variables in improving managerial performance in state-owned plantation companies. Keywords: Budgeting participation, Managerial performance, Internal control, Organizational commitmen

Regional management information system and training for regional financial accountability

Financial accountability is the responsibility for financial management in the form of financial reports through the use of information technology, which is expected to be able to support regional governments in carrying out better regional financial management as well as having competent human resources in their management. This study aims to provide information about the usefulness of information technology and human resource competence in the accountability region financial report. This research was conducted in three regional expansion in Lampung Province with a descriptive qualitative method with the help of NVivo software for data analysts. The result showed that to achieve regional financial accountability is supported by utilizing information technology in the form of a regional management information system, while to be able to operate the SIMDA application program require adequate human resource and training is given to increase competence

Effect of Compensation on the Performance of Private Higher Education Lecturers with Motivation as an Intervening Variable

This study is a conceptual paper that aims to determine the effect of compensation and motivation on the performance of college lecturers private sector in Bandar Lampung. The performance of lecturers is very decisive and becomes one of the benchmarks in the success of a tertiary institution, which is the task of lecturers contained in the Tri Dharma of Higher Education namely carrying out educational and teaching activities, research activities and community service. Many factors can affect lecturer performance; internal factors such as competence, knowledge possessed by lecturers, work motivation, attitude of accountability, and others. There are also external factors, namely the work environment, leadership style, training, or compensation received. Motivation is very important because with the motivation of the employees to work hard and enthusiastically, the employee\u27s performance will be maximal and the company\u27s goals will be achieved. Providing compensation is expected to motivate employees, and not only giving compensation can increase company performance but motivation can also have a positive impact on employee performance

Effect of Environmental Performance and Environmental Costs on Financial Performance With CSR Disclosure As Intervening Variables

This research is a conceptual paper that aims to determine the effect of researchers will examine the effect of Environmental Performance and Environmental Costs on Financial Performance with CSR as an Intervening variable on mining companies listed on the Exchange Indonesian Securities and participated in the 2015-2018 PROPER. This research is expected to be used as a material consideration in making policies concerning environmental performance and as a tool to measure financial performance for the progress of the company. In addition to being taken into consideration, researchers hope that this research can be used to help in making investment decisions in the company as an evaluation material

PENGARUH KOMPENSASI DAN KEPUASAN KERJA TERHADAP KEINGINAN UNTUK PINDAH DARI PERUSAHAAN (Studi Kasus pada Dealer di Bandarlampung)

Turnover can also be defined as the movement of workers out of the organization. Turnover refers to the final reality faced by an organization in the form of the number of employees who leave the organization in a certain period, while the desire of employees to move (turnover intentions) refers to the results of individual evaluations regarding the continuation of relationships with the organization that have not been manifested in definite actions to leave the organization. This study aims to determine the effect of Financial Compensation on Turnover Intention, Knowing the effect of Non-Financial Compensation on Turnover Intention and Knowing the effect of Job Satisfaction on Turnover Intention. In this study, sample selection was carried out using purposive sampling method. The purposive sampling method is a sampling technique with certain considerations. The sample in the study was selected using purposive sampling and obtained 65 samples. Based on the research results, financial compensation has no significant positive effect on the dependent variable, namely Turnover intention (Y), non-financial compensation has no effect on the dependent variable, namely Turnover intention (Y) and Job Satisfaction has no effect on the dependent variable, namely Turnover intention

Performance measurement information, job rotation, role stress, and performance : an investigation οf local government

We investigate performance measurement information (PMI) and role stress in local government using a Multivariate Analysis of Variance. We find that role ambiguity for public service managers who receive both non-financial and financial PMI is lower than for those who receive either non-financial information only, or financial information only. Performance is significantly higher when role ambiguity is low. Our results indicate that role ambiguity fully mediates the effects of PMI on performance, but there is no evidence that role conflict mediates those effects. Role ambiguity and role conflict do not mediate the association between job rotation and performance.peer-reviewe

Pengaruh Earnings Management Terhadap Nilai Perusahaan Dimoderasi Dengan Praktik Corporate Governance

Problems in the practice of corporate governance arise and occur because of differences and separation between control and ownership of the company. This study has a purpose, including to analyze the effect of Earning Management on firm worth, to investigate the impact of Corporate Governance on firm worth, and to dissect the benefits of Corporate Governance effect on firm worth and acquiring the executives. The populace taken in this study is organization information recorded on the IDX. Inspecting was done utilizing purposive examining strategy. The data used by the researcher includes secondary data, namely quantitative data obtained from the BEI website. The data collection method of this research is documentation data. The stages of data analysis were carried out through the stages of descriptive statistics, classical suspicion tests, and speculation testing. The outcomes showed that income the board had a critical adverse consequence on firm worth, institutional proprietorship as a directing variable of profit the executives on firm value had a significant positive effect, and the independent commissioner variable as moderating variable of earnings management on firm value had a significant positive effec

Mutations of position and performance of local government public officers: An experimental study

Purpose: The purpose of this research is to evaluate the ambiguity and conflict characteristics of role stress variables capable of mediating a job transfer and official performance. Research methodology: This experimental research was conducted to obtain a causal relationship between the respondents in Lampung, Way Kanan Regency, and analyzed using the Anova method. Results: The results showed that officials' performance was significantly higher when experiencing low ambiguity, according to role and contingency theories. Furthermore, both attributes were lower when officials received high-frequency and did not mediate the relationship between job transfer and performance. Limitations: This research is limited to paper and pencil, which prevents participants from feeling the real situation. Contribution: This research implies that job transfers can be conducted according to the needs and conditions of the local government