PENGARUH DANA ALOKASI UMUM, DANA ALOKASI KHUSUS, DANA BAGI HASIL, DAN DANA KEISTIMEWAAN TERHADAP TINGKAT KEMANDIRIAN KEUANGAN DAERAH

This study aims to examine the effect of General Purposed Transfer, Special Purposed Transfer, Revenue Sharing, and Special Fund on district/city level of regional fiscal independence, especially in Special region of Yogyakarta (DIY). Data analysis using panel data regression with fixed effect model and Generalized Least Square method. The research sample is all districts/cities in Special Region of Yogyakarta (total sampling) that have realized the DAU, DAK, DBH, Special Fund and also the components forming the ratio of regional fiscal independence in 2013 to 2019. The result shows that DAU has a significant negative effect on the level of regional fiscal independence. DAK and Special Fund have a significant positive effect on the level of regional fiscal independence. Meanwhile, DBH has no effect on the level of regional fiscal independence.  Penelitian ini bertujuan untuk menguji pengaruh realisasi Dana Alokasi Umum, dana alokasi khusus, dana bagi hasil, dan dana Keistimewaan terhadap tingkat kemandirian keuangan daerah, khususnya di kabupaten/kota di Provinsi Daerah Istimewa Yogyakarta. Analisis data menggunakan regresi data panel dengan model Fixed Effect metode Generalized Least Square. Sampel penelitian adalah seluruh kabupaten/kota di Provinsi DIY (total sampling) yang memiliki realisasi DAU, DAK, DBH, Dana Keistimewaan, serta komponen pembentuk rasio kemandirian keuangan daerah tahun 2013 s.d. 2019. Hasil analisis menunjukkan bahwa DAU berpengaruh signifikan negatif terhadap tingkat kemandirian keuangan daerah. DAK dan Dana Keistimewaan berpengaruh signifikan positif terhadap tingkat kemandirian keuangan daerah. Sementara itu, DBH tidak berpengaruh terhadap tingkat kemandirian keuangan daerah.

ANALISIS RELEVANSI PENERAPAN AKUNTANSI DANA PADA AKUNTANSI PEMERINTAH INDONESIA

The Indonesian government has applied the accrual basis in preparing its financial statements. However, it is possible to implement fund accounting. In the PP Conceptual Framework Number 71 Year 2010 it is stated that the Indonesian government can apply fund accounting for control purposes. Fund Accounting is an accounting system that is often used by non-profit organizations and public sector institutions, including government. The system is a method of recording and displaying entities in accounting such as assets and liabilities which are grouped according to their respective uses.This study aims to determine the relevance of the application of fund accounting in Indonesia and conduct a literature study on fund accounting practices in the United States government.Although the Indonesian government has applied accrual-based accounting, it does not rule out the possibility that fund accounting will be applied. Of course the authorized entity needs to draw up relevant regulations so that the accounting of funds is relevant to the implementation of accrual-based government accounting

Rekayasa Peningkatan Kekerasan Permukaan Gear Sprocket Sepeda Motor dengan Metode Quenching Variasi Media Pendingin

This study used an experimental research method, which is a research method that aims to understand the causal process by treatment and conducting controlled testing on a sample of research subjects. This research uses quantitative methods by taking research data in the form of numbers. The material used in this study is the gear sprocket. A gear sprocket is a motor component that transmits power from the engine to the rear wheels so that the motor can run optimally. The sprocket gear was heat treated at 850 ℃ with a holding time of 20 minutes. The variations of quenching media are mineral water, dromus coolant, and SAE 40 oil. Hardness and microstructure tests were carried out for each specimen to determine the effect of different cooling media on the quenching process. The results of this study indicate the highest specimen hardness value was obtained at 301 HV by immersion in mineral water media. The lowest hardness was obtained at 207 HV with SAE 40 oil media immersion. Meanwhile, the non-treatment material hardness is 150 HV. In this case, there was an increase in the highest hardness of about two times compared to non-treated specimens. Observation of the microstructure shows that the grain size of the mineral water quenching specimens looks smaller than that of the non-treatment models. This phenomenon supports the idea that quenching can increase the surface hardness of the gear sprocket

Determinan Kinerja Pengguna Modul Pembayaran Sakti dengan Kepuasan Pengguna sebagai Variabel Intervening

This research to analyze the implementation of payment module of SAKTI application by analyzing the factors that influence net benefits (user performance) with user satisfaction as intervening of payment module of the SAKTI application. Samples were taken using non-probability sampling technique (voluntary sampling) from 11 ministries/agencies that have used payment module web-based SAKTI application. The number of samples collected amounted to 51 samples. Data was processed and analyzed using the SmartPLS software version 3.2.9. This study obtained the results that both system quality and information quality have a significant effect on user satisfaction with a positive relationship direction as well as user satisfaction which has a significant and positive effect on user performance. Based on the processing of data and analysis from the data that has been collected, it can be concluded that in general, the use of the SAKTI application payment module has been running well and providing satisfaction to users and affecting user performance

FAKTOR RISIKO KEJADIAN HIPERTENSI PADA LANSIA DI POSYANDU SENJA CERIA SEMARANG

Hipertensi merupakan suatu gangguan pada pembuluh darah yang mengakibatkan gangguansuplai oksigen dan nutrisi yang dibawa oleh darah sampai ke jaringan tubuh.Mengingat besarkasus dan bahaya yang dapat ditimbulkan oleh hipertensi maka perlu dilakukan pencegahan,sehingga di masa mendatang prevalensi hipertensi dapat diturunkan. Tujuan penelitian iniadalah mengetahui faktor-faktor risiko (faktor keturunan, merokok, IMT, olahraga, dan konsumsikopi) yang berhubungan dengan kejadian hipertensi pada lansia di Posyandu Lansia SenjaCeria Semarang 2013.Jenis penelitian ini adalah observasional dengan pendekatan case control.Lokasi penelitianini di Posyandu Lansia Senja Ceria Semarang.Variabel bebas dalam penelitian ini adalahfactor keturunan, merokok, IMT, olahraga, dan konsumsi kopi. Sampling penelitian ini adalahkasus penderita hipertensi sebanyak 15 orang dan kontrol yang tidak menderita hipertensisebanyak15 orang. Analisis dilakukan dengan ujichi square menggunakan program SPSS16.0 for windows dengan nilai kepercayaan 95% dan tingkat signifikansi 0,05.Hasil penelitian ini adalah bahwa ada hubungan antara keturunan dengan kejadian hipertensi(p value 0,05) dengan OR 21,000, ada hubungan antara kebiasaan olahraga dengan kejadian hipertensi (p value 0,014) dengan OR 16,000,tidak ada hubungan antara kebiasaan merokokdengan kejadian hipertensi (p value 1,000), tidak ada hubungan antara IMT dengan kejadianhipertensi (p value 1,000), tidak ada hubungan antara kebiasaan minum kopi dengan kejadianhipertensi (p value 0,427).Berdasarkan hasil penelitian agar responden melakukan olahraga secara teratur minimal 3-4 kali per minggu selama 30-40 menit, mengendalikan berat badan normal dengan makanmakanan yang sehat dan pentingnya melakukan pemeriksaan tekanan darah secara teraturkhususnya apabila mempunyai riwayat keturunan hipertensi.Kata Kunci : Faktor Risiko, Hipertensi, LanjutUsi

Kemaritiman Nusantara

Buku Kemaritiman Nusantara ini berisi tulisan tentang aktivitas masyarakat Nusantara yang mencerminkan adanya hubungan yang erat antar kelompok masyarakat di Nusantara dengan lingkungan bahari. Berbagai temuan arkeologis yang terkumpul di dalam buku ini memperlihatkan bagaimana peradaban yang tumbuh di Nusantara tidak bisa dilepaskan dari kehidupan bahari yang melingkupinya. Seperti halnya relief kapal yang ditemukan di Candi Borobudur yang mencerminkan kemampuan masyarakat Jawa kuno dalam mengarungi samudera luas. Kapal tersebut merupakan angkutan besar yang membawa pengaruh Indonesia jauh mengarungi Samudera Hindia selama berabad-abad

ANALISIS URGENSI PENYATUAN UNIT PENGELOLAAN PEMBIAYAAN DAN UNIT PENGELOLAAN KAS

As a country that is being actively carrying out development, Indonesia needs huge funds to fund it. The Government has conducted a wide range of strategic actions and efforts with a variety of policy instruments, one of which is the policy that is contained in the budget revenue and expenditure of the State (State Budget).State Budget as an instrument of Government policy as a form contains two major elements, namely income and spending. Over the years, the Government has embraced the familiar deficit in the budget, so that the financing needed to close the deficit. Management of revenue and expenditures needs the right policy because it involves a huge amount of cash. DJPBN has the task so that the existing cash or cash that is needed can be managed with proper, whereas DJPPR have a duty to let the deficit contained in the budget does not become a big problem.Based on the analysis of brief, DJPBN have difficulty in estimating the amount of cash that is right, the difficulty in determining when there is enough cash when paying bills on time, and investment cash towards the unemployed. Such difficulties should be aided by the existence of financing (debt) which its implementation be DJPPR task. But in fact the difficulties could not be overcome, because most of the policies that break, and or less coordination between the 2 units of Echelon I at the Ministry of Finance

ANALISIS INVESTASI PEMERINTAH PUSAT PADA LEMBAGA KEUANGAN INTERNASIONAL

Investasi pemerintah adalah penempatan sejumlah dana dan/atau barang  untuk memperoleh manfaat ekonomi seperti bunga, dividen, dan royalti, atau manfaat sosial sehingga dapat meningkatkan kemampuan pemerintah dalam rangka pelayanan kepada masyarakat. Dalam laporan keuangan pemerintah pusat, pembayaran kewajiban kepa-da Lembaga Keuangan Internasional dimasukkan sebagai penanaman modal permanen (investasi permanen) pemerintah. Tujuan penelitian adalah untuk menganalisis in-vestasi pemerintah pada lembaga keuangan internasional dan manfaat investasi terse-but. Penelitian dilakukan dengan analisis wacana terhadap fenomena investasi pemerintah pada lembaga keuangan internasional. Berdasarkan pengamatan terhadap data pendapatan Negara bukan pajak pada pemerintah pusat, dalam kurun waktu tahun 2004 sampai dengan tahun 2019 penanaman modal pemerintah tersebut tidak menghasilkan pendapatan dalam bentuk dividen, bunga, atau bentuk pendapatan lainnya. Berdasarkan nota keuangan pemerintah tahun 2020, pemerintah memperoleh manfaat sosial dari penanaman modal tersebut. Pemerintah disarankan untuk menin-jau kembali pencatatan pembayaran iuran kepada Lembaga Keuangan Internasional tersebut dari investasi permanen ke beban, mengingat tidak ada pendapatan dividen, bunga atau lainnya yang diperoleh pemerintah