首页 > 最新文献

Mega Aktiva: Jurnal Ekonomi dan Manajemen最新文献

英文 中文
THE EVALUATION OF THE PERFORMANCE BASED BUDGETING IN HEALTH, EDUCATION, AND PUBLIC WORKS AGENCIES OF POLEWALI MANDAR REGENCY, WEST SULAWESI PROVINCE 西苏拉威西省polewali mandar县卫生、教育和公共工程机构基于绩效的预算编制评价
Pub Date : 2020-05-27 DOI: 10.32833/MAJEM.V9I1.110
Muhammad Sukri Arief
New paradigm of modern society pushes financial reform of regencies. One form of the reform is the application of performance-based budgeting. The budget compilation process and target demonstrate regencies’ opportunities to develop vision and mission as well as to materialize society expectation and desire in accordance with the regencies potentials. However, the implementation of the budget faces uneasy challenges. The subjects of this paper consist of budgeting process included planning, implementation, performance   measurement   and evaluation, and reporting.   This paper also describes problems in budgeting process. The technique of collecting data were collected by observation, in depth interview and analyzed by using qualitative method that was developed based on descriptive paradigm to describe comprehensive meaning of Polewali Mandar Regency, budgeting process. This research shows that in general, the idealism of performance based budgeting is not yet achieved. There are many mistakes in budgeting process sequences included planning, implementation, performance measurement and evaluation, and reporting. The less comprehensive communication, integration computerized application system, rewards and punishment system, and work ethic became the causes of the problems.
现代社会的新范式推动着政府的财政改革。改革的一种形式是实行绩效预算。预算的编制过程和目标显示了学校发展愿景和使命的机会,以及根据学校的潜力实现社会期望和愿望的机会。然而,预算的执行面临着令人不安的挑战。本文的主题包括预算过程包括计划,实施,绩效测量和评估,以及报告。本文还介绍了预算编制过程中存在的问题。收集数据的技术采用观察法、深度访谈法和基于描述性范式开发的定性方法进行分析,以描述Polewali Mandar reggency预算编制过程的综合含义。这项研究表明,总体而言,基于绩效的预算的理想主义尚未实现。预算流程序列中存在许多错误,包括计划、实施、绩效测量和评估以及报告。不全面的沟通、一体化的计算机应用系统、奖惩制度和职业道德是造成问题的原因。
{"title":"THE EVALUATION OF THE PERFORMANCE BASED BUDGETING IN HEALTH, EDUCATION, AND PUBLIC WORKS AGENCIES OF POLEWALI MANDAR REGENCY, WEST SULAWESI PROVINCE","authors":"Muhammad Sukri Arief","doi":"10.32833/MAJEM.V9I1.110","DOIUrl":"https://doi.org/10.32833/MAJEM.V9I1.110","url":null,"abstract":"New paradigm of modern society pushes financial reform of regencies. One form of the reform is the application of performance-based budgeting. The budget compilation process and target demonstrate regencies’ opportunities to develop vision and mission as well as to materialize society expectation and desire in accordance with the regencies potentials. However, the implementation of the budget faces uneasy challenges. The subjects of this paper consist of budgeting process included planning, implementation, performance   measurement   and evaluation, and reporting.   This paper also describes problems in budgeting process. The technique of collecting data were collected by observation, in depth interview and analyzed by using qualitative method that was developed based on descriptive paradigm to describe comprehensive meaning of Polewali Mandar Regency, budgeting process. This research shows that in general, the idealism of performance based budgeting is not yet achieved. There are many mistakes in budgeting process sequences included planning, implementation, performance measurement and evaluation, and reporting. The less comprehensive communication, integration computerized application system, rewards and punishment system, and work ethic became the causes of the problems.","PeriodicalId":211216,"journal":{"name":"Mega Aktiva: Jurnal Ekonomi dan Manajemen","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2020-05-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131038364","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
INFLUENCING FACTORS OF PERCEPTION AND CONSUMPTION OF SAGO AS LOCAL STAPLE FOOD IN KENDARI CITY SOUTHEAST SULAWESI 苏拉威西东南部肯达里市当地主食西米认知与消费的影响因素
Pub Date : 2020-05-27 DOI: 10.32833/MAJEM.V9I1.111
Musadar Musadar, Z. Abidin
Sagu merupakan salah satu pangan lokal penting di Kota Kendari. Kajian dilakukan untuk mengetahui faktor yang mempengaruhi persepsi dan konsumsi pangan lokal sagu di Kota Kendari. Kajian dilakukan pada bulan Januari-Mei 2016 di Kota Kendari menggunakan metode survey terhadap 150 orang responden yang dipilih berdasarkan stratified random sampling berbasis etnis. Hasil kajian menunjukkan bahwa persepsi masyarakat terhadap pangan lokal sagu dipengaruhi secara nyata oleh jumlah anggota keluarga (0,008), etnis (0,042), lama mukim di Kota Kendari (0,002) dan tingkat kosmopolit (0,061). Sementara itu konsumsi pangan lokal sagu dipengaruhi secara nyata oleh etnis (1,628), tingkat kosmopolit (1,628) dan persepsi (4,935). Ke depan upaya peningkatan persepsi dan konsumsi pangan lokal sagu terus perlu di galakkan melalui berbagai ajang promosi dan sosialisasi.
西米棕榈是肯尼亚的主要食物之一。这项研究是为了确定影响Kendari镇sagu感知和消费的因素。这项研究于2016年1月在肯达里市进行,对150名经种族分类的受访者进行了调查。这项研究表明,人们对sagu当地食物的看法明显受到家庭成员(0.008)、种族(0.042)、Kendari长期穆尔金(0.002)和宇宙学水平(0.061)的影响。与此同时,西米的当地食物消费量明显受到民族(1628)、宇宙学水平(1628)和感知水平(4935)的影响。展望未来,通过各种促销活动和社交活动,需要鼓励高质量的本土粮食消费。
{"title":"INFLUENCING FACTORS OF PERCEPTION AND CONSUMPTION OF SAGO AS LOCAL STAPLE FOOD IN KENDARI CITY SOUTHEAST SULAWESI","authors":"Musadar Musadar, Z. Abidin","doi":"10.32833/MAJEM.V9I1.111","DOIUrl":"https://doi.org/10.32833/MAJEM.V9I1.111","url":null,"abstract":"Sagu merupakan salah satu pangan lokal penting di Kota Kendari. Kajian dilakukan untuk mengetahui faktor yang mempengaruhi persepsi dan konsumsi pangan lokal sagu di Kota Kendari. Kajian dilakukan pada bulan Januari-Mei 2016 di Kota Kendari menggunakan metode survey terhadap 150 orang responden yang dipilih berdasarkan stratified random sampling berbasis etnis. Hasil kajian menunjukkan bahwa persepsi masyarakat terhadap pangan lokal sagu dipengaruhi secara nyata oleh jumlah anggota keluarga (0,008), etnis (0,042), lama mukim di Kota Kendari (0,002) dan tingkat kosmopolit (0,061). Sementara itu konsumsi pangan lokal sagu dipengaruhi secara nyata oleh etnis (1,628), tingkat kosmopolit (1,628) dan persepsi (4,935). Ke depan upaya peningkatan persepsi dan konsumsi pangan lokal sagu terus perlu di galakkan melalui berbagai ajang promosi dan sosialisasi.","PeriodicalId":211216,"journal":{"name":"Mega Aktiva: Jurnal Ekonomi dan Manajemen","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2020-05-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114395507","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
BAJO TRIBE HOUSEHOLD BUSINESS MODEL IN TOROKEKU VILLAGE TINANGGEA DISTRICT KONAWE SELATAN DISTRICT torokeku村的Bajo部落家庭商业模式,tinanggea区,konawe selatan区
Pub Date : 2019-05-04 DOI: 10.32833/MAJEM.V8I1.80
F. Fajriah, K. T. Isamu, Titin Rahmiatin
This research aims to know (1) the business type of people in Torokeku Village, Bajo  Regency of South Wawoni Island (2) the available facilities and infrastructure in Torokeku village (3) strategies that can be done to develop household-based businesses in Torokeku village. This research used qualitative descriptive method. Subject of the research were the indigenous people of Torokeku, Bajo regency. Data collection techniques employed three techniques namely observation, interviews and documentation. The data were analyzed using Descriptive and SWOT analysis. The study found that (1) the type of business that were run by the inhabitants of Torokeku were dominated by seafood such as dried seaweed business, the selling dry and wet sea cucumber and fish fresh coral. In addition they also establish some household business such as making cake and drinks as well as grocery sales. Seen in terms of its economic, the dried sea cucumber bring more values rather than the dried seaweed; (2) several facilities and infrastructures have not met the requirements to support the household business run by the indigenous of Torokeku, in Bajo district. For example there is no any production space for processing of seafood. The selling products were only sold to regular buyer and the toilets have not been fulfilled (3) strategies that can be done to develop a household business is by promoting the Bajo neighborhood as a central processing of seaweed and sea cucumber to the public, arrange the environment and create a kiosk or sellers as well as seafood processing in order to be a sales center by traditional Tribal villages of origin Torokeku Bajo.
本研究旨在了解(1)南瓦乌尼岛Bajo Regency Torokeku村人们的商业类型(2)Torokeku村现有的设施和基础设施(3)Torokeku村发展家庭企业的策略。本研究采用定性描述方法。研究对象是巴霍摄政王Torokeku的土著居民。数据收集技术采用观察法、访谈法和文献法三种方法。使用描述性和SWOT分析对数据进行分析。研究发现:(1)Torokeku居民经营的业务类型以海产品为主,如干海带业务,销售干湿海参和鱼鲜珊瑚。此外,他们还建立一些家庭业务,如制作蛋糕和饮料以及杂货销售。从经济效益上看,海参干比海带干带来更多的价值;(2)巴霍地区Torokeku原住民家庭经营的一些设施和基础设施不符合要求。例如,没有任何加工海产品的生产空间。(3)发展家庭生意的策略是向公众推广Bajo社区作为海藻和海参的中心加工,安排环境,建立一个售货亭或卖家,以及海鲜加工,以便成为Torokeku Bajo传统部落村庄的销售中心。
{"title":"BAJO TRIBE HOUSEHOLD BUSINESS MODEL IN TOROKEKU VILLAGE TINANGGEA DISTRICT KONAWE SELATAN DISTRICT","authors":"F. Fajriah, K. T. Isamu, Titin Rahmiatin","doi":"10.32833/MAJEM.V8I1.80","DOIUrl":"https://doi.org/10.32833/MAJEM.V8I1.80","url":null,"abstract":"This research aims to know (1) the business type of people in Torokeku Village, Bajo  Regency of South Wawoni Island (2) the available facilities and infrastructure in Torokeku village (3) strategies that can be done to develop household-based businesses in Torokeku village. This research used qualitative descriptive method. Subject of the research were the indigenous people of Torokeku, Bajo regency. Data collection techniques employed three techniques namely observation, interviews and documentation. The data were analyzed using Descriptive and SWOT analysis. The study found that (1) the type of business that were run by the inhabitants of Torokeku were dominated by seafood such as dried seaweed business, the selling dry and wet sea cucumber and fish fresh coral. In addition they also establish some household business such as making cake and drinks as well as grocery sales. Seen in terms of its economic, the dried sea cucumber bring more values rather than the dried seaweed; (2) several facilities and infrastructures have not met the requirements to support the household business run by the indigenous of Torokeku, in Bajo district. For example there is no any production space for processing of seafood. The selling products were only sold to regular buyer and the toilets have not been fulfilled (3) strategies that can be done to develop a household business is by promoting the Bajo neighborhood as a central processing of seaweed and sea cucumber to the public, arrange the environment and create a kiosk or sellers as well as seafood processing in order to be a sales center by traditional Tribal villages of origin Torokeku Bajo.","PeriodicalId":211216,"journal":{"name":"Mega Aktiva: Jurnal Ekonomi dan Manajemen","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2019-05-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128020536","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
FACTORS AFFECTING THE ECONOMIC POLICY OF FOOD IN INDONESIA 影响印尼粮食经济政策的因素
Pub Date : 2019-05-04 DOI: 10.32833/MAJEM.V8I1.76
A. Asriani, Dhian Hedhiansyah
Food security is one indicator of economic growth of a country and may reflect the prosperity as well as a benchmark of the the welfare level, particularly in terms of people’s production and consumption. Food security policies need to be supported through increased production of commodities. Corn is one crop with a strategic role due to its position as the main source of carbohydrates and protein. To increase the production of corn, there should be the policy inputs or factors of production done by increasing the planting area and the productivity of corn crops in Indonesia. This study aims to analyze the factors of production that can increase the production of corn farming. The data used are time series data with Nerlove model as the data analysis way. The results indicate that the harvest area factor and productivity factor may influence the increasing of farm production of corn; it thus can serve as the basis of economic policy-making related to the food sector in Indonesia.
粮食安全是一个国家经济增长的指标之一,可以反映一个国家的繁荣程度和福利水平的一个基准,特别是在人们的生产和消费方面。需要通过增加商品生产来支持粮食安全政策。玉米作为碳水化合物和蛋白质的主要来源,是一种具有战略作用的作物。为了提高玉米产量,印尼应该通过增加玉米作物的种植面积和生产力来进行政策投入或生产要素。本研究旨在分析能够提高玉米种植产量的生产要素。使用的数据为时间序列数据,采用Nerlove模型作为数据分析方法。结果表明:收获面积因子和生产力因子对玉米产量的提高有一定的影响;因此,它可以作为与印度尼西亚粮食部门有关的经济决策的基础。
{"title":"FACTORS AFFECTING THE ECONOMIC POLICY OF FOOD IN INDONESIA","authors":"A. Asriani, Dhian Hedhiansyah","doi":"10.32833/MAJEM.V8I1.76","DOIUrl":"https://doi.org/10.32833/MAJEM.V8I1.76","url":null,"abstract":"Food security is one indicator of economic growth of a country and may reflect the prosperity as well as a benchmark of the the welfare level, particularly in terms of people’s production and consumption. Food security policies need to be supported through increased production of commodities. Corn is one crop with a strategic role due to its position as the main source of carbohydrates and protein. To increase the production of corn, there should be the policy inputs or factors of production done by increasing the planting area and the productivity of corn crops in Indonesia. This study aims to analyze the factors of production that can increase the production of corn farming. The data used are time series data with Nerlove model as the data analysis way. The results indicate that the harvest area factor and productivity factor may influence the increasing of farm production of corn; it thus can serve as the basis of economic policy-making related to the food sector in Indonesia.","PeriodicalId":211216,"journal":{"name":"Mega Aktiva: Jurnal Ekonomi dan Manajemen","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2019-05-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130001321","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 6
ACCOUNTING PRACTICE MODEL ON THE HOME INDUSTRY UD. AGUNG 会计实务模式对国内行业的启示。AGUNG
Pub Date : 2019-05-04 DOI: 10.32833/MAJEM.V8I1.77
Benny Afianto, Rosnawintang Rosnawintang, L. O. Anto
In the final stage, an accounting practice will produce information that is beneficial to the company, researchers have revealed the findings of his research regarding the existence of accounting practices in the home industry of UD. Agung. Based on an explanation of the philosophical assumptions that underlie the research methodology, philosophically this research is placed in a position as a research with an interpretive paradigm. This study is not intended to provide generalizations on accounting models in other home industries. The results of this study state that for accounting records UD. Agung is carried out very simply, only records incoming/outgoing money, incoming/outgoing goods and paying the craftsmen's wages. From the simple recording, found the values of sincerity, trust and honesty, and justice are the values that underlie accounting practices in the home industry of UD. Agung. Besides that, the existence of intensity of accounting practices is still very low and its application is still very simple. The meaning of accounting for human resources can be seen when the informant determines production costs and selling prices. For salary management, it can be recognized as an investment in human resource accounting in the compensation model group. Accounting practices at UD. Agung is not only interpreted as an attempt to calculate the numbers then presented in the form of notes. However, accounting in this study is also interpreted as an attempt to calculate the numbers carried out in the minds and minds of business people without holding records.
在最后阶段,会计实践将产生有利于公司的信息,研究人员已经揭示了他的研究结果,关于在国内行业的会计实践的存在。Agung。基于对作为研究方法论基础的哲学假设的解释,本研究在哲学上被置于具有解释性范式的研究位置。本研究并不打算提供对其他国内行业会计模式的概括。本研究结果表明,为会计记录UD。阿贡的执行非常简单,只记录收入/支出,收入/支出货物和支付工匠的工资。从简单的记录中,发现了真诚、信任、诚实、公正的价值观是UD国内行业会计实践的价值基础。Agung。此外,会计实务的存在强度仍然很低,其应用仍然很简单。当线人决定生产成本和销售价格时,可以看出会计对人力资源的意义。对于薪酬管理来说,在薪酬模型组中可以认为是对人力资源会计的一种投资。特拉华大学会计实务阿贡不仅被解释为试图计算数字,然后以笔记的形式呈现。然而,在这项研究中,会计也被解释为试图计算在商业人士的头脑中进行的数字,而不持有记录。
{"title":"ACCOUNTING PRACTICE MODEL ON THE HOME INDUSTRY UD. AGUNG","authors":"Benny Afianto, Rosnawintang Rosnawintang, L. O. Anto","doi":"10.32833/MAJEM.V8I1.77","DOIUrl":"https://doi.org/10.32833/MAJEM.V8I1.77","url":null,"abstract":"In the final stage, an accounting practice will produce information that is beneficial to the company, researchers have revealed the findings of his research regarding the existence of accounting practices in the home industry of UD. Agung. Based on an explanation of the philosophical assumptions that underlie the research methodology, philosophically this research is placed in a position as a research with an interpretive paradigm. This study is not intended to provide generalizations on accounting models in other home industries. The results of this study state that for accounting records UD. Agung is carried out very simply, only records incoming/outgoing money, incoming/outgoing goods and paying the craftsmen's wages. From the simple recording, found the values of sincerity, trust and honesty, and justice are the values that underlie accounting practices in the home industry of UD. Agung. Besides that, the existence of intensity of accounting practices is still very low and its application is still very simple. The meaning of accounting for human resources can be seen when the informant determines production costs and selling prices. For salary management, it can be recognized as an investment in human resource accounting in the compensation model group. Accounting practices at UD. Agung is not only interpreted as an attempt to calculate the numbers then presented in the form of notes. However, accounting in this study is also interpreted as an attempt to calculate the numbers carried out in the minds and minds of business people without holding records.","PeriodicalId":211216,"journal":{"name":"Mega Aktiva: Jurnal Ekonomi dan Manajemen","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2019-05-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114721452","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
IMPROVEMENT STRATEGY OF EXPORT PERFORMANCE IN SOUTH SULAWESI 南苏拉威西出口绩效提升策略
Pub Date : 2019-05-04 DOI: 10.32833/MAJEM.V8I1.78
H. Maupa, S. Sulaiman, Hardinasta Perdana
The development of new commodities or products that are in line with market needs is a challenge for exporters. The company's export performance reflects the specific behavior of the company in utilizing and managing resources and capabilities effectively in the context of international competition. This study aims to identify what factors influence the increase in export performance of products in South Sulawesi. This study uses a quantitative approach. The method used is indepth interview (in-depth interview), observation and questionnaire. Researchers are required to risk their ability to study more deeply about strategies for improving export performance. Research location in South Sulawesi. The data collected includes primary data and secondary data. The analysis technique in this study is qualitative descriptive, IFAS (Internal Factors Analysis Summary) and EFAS (External Factors Analysis Summary) analysis and SWOT (Strengths Weaknesses Opportunities Threats) analysis to design an ideal export performance strategy. The results show that strong internal and external environmental conditions can support the development and improvement of export performance for companies. This finding can contribute to exporters to determine strategic planning in improving their performance.
开发符合市场需求的新商品或产品对出口商来说是一个挑战。企业的出口绩效反映了企业在国际竞争背景下有效利用和管理资源和能力的具体行为。本研究旨在确定哪些因素影响南苏拉威西岛产品出口绩效的提高。本研究采用定量方法。使用的方法是深度访谈(deep interview)、观察和问卷调查。研究人员需要冒着丧失能力的风险,更深入地研究提高出口绩效的策略。研究地点在南苏拉威西。收集的数据包括主要数据和次要数据。本研究的分析方法是定性描述,IFAS(内部因素分析总结)和EFAS(外部因素分析总结)分析和SWOT(优势劣势机会威胁)分析来设计理想的出口绩效战略。研究结果表明,良好的内外部环境条件能够支持企业出口绩效的发展和提高。这一发现有助于出口商确定战略规划,以提高其绩效。
{"title":"IMPROVEMENT STRATEGY OF EXPORT PERFORMANCE IN SOUTH SULAWESI","authors":"H. Maupa, S. Sulaiman, Hardinasta Perdana","doi":"10.32833/MAJEM.V8I1.78","DOIUrl":"https://doi.org/10.32833/MAJEM.V8I1.78","url":null,"abstract":"The development of new commodities or products that are in line with market needs is a challenge for exporters. The company's export performance reflects the specific behavior of the company in utilizing and managing resources and capabilities effectively in the context of international competition. This study aims to identify what factors influence the increase in export performance of products in South Sulawesi. This study uses a quantitative approach. The method used is indepth interview (in-depth interview), observation and questionnaire. Researchers are required to risk their ability to study more deeply about strategies for improving export performance. Research location in South Sulawesi. The data collected includes primary data and secondary data. The analysis technique in this study is qualitative descriptive, IFAS (Internal Factors Analysis Summary) and EFAS (External Factors Analysis Summary) analysis and SWOT (Strengths Weaknesses Opportunities Threats) analysis to design an ideal export performance strategy. The results show that strong internal and external environmental conditions can support the development and improvement of export performance for companies. This finding can contribute to exporters to determine strategic planning in improving their performance.","PeriodicalId":211216,"journal":{"name":"Mega Aktiva: Jurnal Ekonomi dan Manajemen","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2019-05-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115450984","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
THE GLOBAL COMPETITIVENESS STUDY OF HALAL PHARMACEUTICALS AND COSMETICS INDUSTRY 清真医药化妆品行业全球竞争力研究
Pub Date : 2019-05-04 DOI: 10.32833/MAJEM.V8I1.79
E. Ernawati
This research aimed to determine the position of global competitiveness of the halal pharmaceutical and cosmetics industries. The secondary data used data about the state of the global Islamic economy 2014-2017 period from Thomson Reuters Publication. Data analyzed using charts and descriptive statistics. The data were categorized into very low ratings to very high. The results showed that (1) the highest competitiveness in global pharmaceutical and cosmetics industry was the United Arab Emirates (UEA) followed by Malaysia and then Singapore. The high global competitiveness of the UAE is driven by the government role in halal pharmaceuticals and cosmetic regulations, public awareness, and social factors. The indicator of export UEA was also in the high category of competitiveness in the global pharmaceutical and cosmetics industry, even though the value is lower than Singapore; (2) Indonesia has a major advantage in the low of costs of halal pharmaceuticals and cosmetics industry; and (3) the Muslim countries generally still have a very low-level of awareness of halal pharmaceuticals and cosmetics industry
本研究旨在确定清真制药和化妆品行业的全球竞争力地位。二级数据使用了汤森路透出版物2014-2017年期间全球伊斯兰经济状况的数据。使用图表和描述性统计分析数据。这些数据被分为非常低到非常高的等级。结果表明:(1)全球医药化妆品行业竞争力最高的是阿联酋,其次是马来西亚,新加坡。阿联酋的高全球竞争力是由政府在清真药品和化妆品法规、公众意识和社会因素方面的作用推动的。出口东安格利亚的指标虽然低于新加坡,但在全球医药和化妆品行业的竞争力中也处于高水平;(2)印尼在清真药品和化妆品行业的低成本方面具有主要优势;(3)穆斯林国家对清真药品和化妆品行业的认识普遍还很低
{"title":"THE GLOBAL COMPETITIVENESS STUDY OF HALAL PHARMACEUTICALS AND COSMETICS INDUSTRY","authors":"E. Ernawati","doi":"10.32833/MAJEM.V8I1.79","DOIUrl":"https://doi.org/10.32833/MAJEM.V8I1.79","url":null,"abstract":"This research aimed to determine the position of global competitiveness of the halal pharmaceutical and cosmetics industries. The secondary data used data about the state of the global Islamic economy 2014-2017 period from Thomson Reuters Publication. Data analyzed using charts and descriptive statistics. The data were categorized into very low ratings to very high. The results showed that (1) the highest competitiveness in global pharmaceutical and cosmetics industry was the United Arab Emirates (UEA) followed by Malaysia and then Singapore. The high global competitiveness of the UAE is driven by the government role in halal pharmaceuticals and cosmetic regulations, public awareness, and social factors. The indicator of export UEA was also in the high category of competitiveness in the global pharmaceutical and cosmetics industry, even though the value is lower than Singapore; (2) Indonesia has a major advantage in the low of costs of halal pharmaceuticals and cosmetics industry; and (3) the Muslim countries generally still have a very low-level of awareness of halal pharmaceuticals and cosmetics industry","PeriodicalId":211216,"journal":{"name":"Mega Aktiva: Jurnal Ekonomi dan Manajemen","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2019-05-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121449403","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
THE TENDENCY OF ACCOUNTING FRAUD IN MEDIATION INFLUENCE OF INTERNAL CONTROL AND INFORMATION ASYMMETRY ON ORGANIZATIONAL ACCOUNTABILITY 会计舞弊的中介倾向:内部控制和信息不对称对组织责任的影响
Pub Date : 2019-05-04 DOI: 10.32833/MAJEM.V8I1.75
Aini Indrijawati, Nichen Nichen, K. Kartini
This study aimed to get empirical evidence about the mediation tendency of the accounting fraud at the influence the effectiveness of internal control and the information asymmetry on accountability organization. Empirical studies conducted on six Polytechnic State in Makassar namely Politeknik Negeri Ujung Pandang, Makassar ATI Polytechnic, the Polytechnic Studies Polytechnic Sailing and Tourism. Methods of data collection using the questionnaire technique. The number of samples in this study were 59 respondents were selected based on purposive sampling method. This study uses analysis techniques Linear Regression with SPSS version 23.0. The results showed a positive relationship between the asymmetry of information with the tendency of accounting fraud in this sense that, each accounting fraud will likely increase if the asymmetry of information often occurred in an agency. The implication of this research is the asymmetry of information, it will trigger the action of fraud by staff. In this case led back to spearhead the tendency determining whether fraud could be minimized or not. Any information relating to the agencies should be communicated to the staff equally, according to their respective fields. Provision of information equally to the staff of each, will foster a sense of responsibility on the staff. If the sense of responsibility towards work has grown.
本研究旨在获得会计舞弊在内部控制有效性和信息不对称对问责组织影响中的中介倾向的实证证据。对望加锡的六所理工大学进行了实证研究,即Politeknik Negeri Ujung Pandang,望加锡ATI理工学院,帆船和旅游理工学院。数据收集方法采用问卷调查技术。本研究样本数为59人,采用有目的抽样法。本研究采用SPSS 23.0版线性回归分析技术。结果表明,信息不对称与会计舞弊倾向之间存在正相关关系,即如果一个机构经常发生信息不对称,则每次会计舞弊都有可能增加。本研究的含义是信息不对称,会引发员工的欺诈行为。在这种情况下,导致了决定欺诈是否可以最小化的倾向。有关各机构的任何资料都应根据工作人员各自的领域平等地传达给他们。向每个工作人员平等地提供信息,将培养工作人员的责任感。如果对工作的责任感增强了。
{"title":"THE TENDENCY OF ACCOUNTING FRAUD IN MEDIATION INFLUENCE OF INTERNAL CONTROL AND INFORMATION ASYMMETRY ON ORGANIZATIONAL ACCOUNTABILITY","authors":"Aini Indrijawati, Nichen Nichen, K. Kartini","doi":"10.32833/MAJEM.V8I1.75","DOIUrl":"https://doi.org/10.32833/MAJEM.V8I1.75","url":null,"abstract":"This study aimed to get empirical evidence about the mediation tendency of the accounting fraud at the influence the effectiveness of internal control and the information asymmetry on accountability organization. Empirical studies conducted on six Polytechnic State in Makassar namely Politeknik Negeri Ujung Pandang, Makassar ATI Polytechnic, the Polytechnic Studies Polytechnic Sailing and Tourism. Methods of data collection using the questionnaire technique. The number of samples in this study were 59 respondents were selected based on purposive sampling method. This study uses analysis techniques Linear Regression with SPSS version 23.0. The results showed a positive relationship between the asymmetry of information with the tendency of accounting fraud in this sense that, each accounting fraud will likely increase if the asymmetry of information often occurred in an agency. The implication of this research is the asymmetry of information, it will trigger the action of fraud by staff. In this case led back to spearhead the tendency determining whether fraud could be minimized or not. Any information relating to the agencies should be communicated to the staff equally, according to their respective fields. Provision of information equally to the staff of each, will foster a sense of responsibility on the staff. If the sense of responsibility towards work has grown.","PeriodicalId":211216,"journal":{"name":"Mega Aktiva: Jurnal Ekonomi dan Manajemen","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2019-05-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134353559","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
PENGARUH PENGEMBANGAN KARIR TERHADAP PRODUKTIVITAS KARYAWAN PT POS INDONESIA (PERSERO) KENDARI 职业发展影响了KENDARI PT POS (PERSERO)印尼员工的生产力
Pub Date : 2018-09-02 DOI: 10.32833/MAJEM.V7I2.68
Rustam Supendy, Harsum Harsum
As for the formulation of the problem in this penelitisan Is career development has a significant influence on productivity Employees PT Pos Indonesia (PERSERO) Kendari. The purpose of this research is to know and analyze the influence of career development on employee productivity PT Pos Indonesia (PERSERO) Kendari. This research is a survey research with quantitative approach. The sample of this research is Employee Office of PT. Pos (Persero) Kendari City which amounted to 36 people with sampling technique saturated. Data were collected using questionnaire while data analysis used validity and realibility test as instrument test instrument, simple regression analysis, partial hypothesis test (t-test) was used to obtain accurate data to draw conclusion. Based on the research, the results obtained: that career development has a positive effect on work productivity. And it can be concluded that career development factors statistically affect the effort to improve worker productivity at the office of PT. Pos (Persero) Kendari City (p <0.05). Suggestion in this research It is better to maximize the existing performance in the work unit in need of increasing the role of human resource management by holding socialization and training on Human Resource Management about the role of the organization.
对于这个问题的表述,penelitisan的职业发展对员工的生产力有显著的影响。本研究的目的是了解和分析职业发展对员工生产力的影响PT Pos Indonesia (PERSERO) Kendari。本研究是一项定量调查研究。本研究的样本为PT. Pos (Persero) Kendari City员工办公室,共36人,抽样技术饱和。数据收集采用问卷调查,数据分析采用效度和信度检验作为工具检验手段,采用简单回归分析、部分假设检验(t检验)获得准确数据,得出结论。研究结果表明:职业发展对工作效率有正向影响。职业发展因素对肯达里市PT. Pos (Persero)办公室员工提高生产率的努力有统计学意义(p <0.05)。本研究建议,在需要提高人力资源管理作用的单位中,最好通过举办组织角色的人力资源管理社会化和培训来最大化现有绩效。
{"title":"PENGARUH PENGEMBANGAN KARIR TERHADAP PRODUKTIVITAS KARYAWAN PT POS INDONESIA (PERSERO) KENDARI","authors":"Rustam Supendy, Harsum Harsum","doi":"10.32833/MAJEM.V7I2.68","DOIUrl":"https://doi.org/10.32833/MAJEM.V7I2.68","url":null,"abstract":"As for the formulation of the problem in this penelitisan Is career development has a significant influence on productivity Employees PT Pos Indonesia (PERSERO) Kendari. The purpose of this research is to know and analyze the influence of career development on employee productivity PT Pos Indonesia (PERSERO) Kendari. This research is a survey research with quantitative approach. The sample of this research is Employee Office of PT. Pos (Persero) Kendari City which amounted to 36 people with sampling technique saturated. Data were collected using questionnaire while data analysis used validity and realibility test as instrument test instrument, simple regression analysis, partial hypothesis test (t-test) was used to obtain accurate data to draw conclusion. Based on the research, the results obtained: that career development has a positive effect on work productivity. And it can be concluded that career development factors statistically affect the effort to improve worker productivity at the office of PT. Pos (Persero) Kendari City (p <0.05). Suggestion in this research It is better to maximize the existing performance in the work unit in need of increasing the role of human resource management by holding socialization and training on Human Resource Management about the role of the organization.","PeriodicalId":211216,"journal":{"name":"Mega Aktiva: Jurnal Ekonomi dan Manajemen","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2018-09-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124733677","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 2
ANALISIS PENDAPATAN DAN FAKTOR PENENTU PRODUKSI KAKAO HASIL SAMBUNG SAMPING DI KABUPATEN KONAWE 康纳威区一边生产可合成可可的收入和决定因素的分析
Pub Date : 2018-09-02 DOI: 10.32833/MAJEM.V7I2.69
R. Rusdin, Z. Abidin
Extensive cocoa plantations in Southeast Sulawesi at 2013 were approximately 245 624 ha, which consists of 177 996 ha of productive plants, 38.970 ha and 28.658 ha unproductive unproductive plants. Cocoa productivity in Southeast Sulawesi as a whole is 0.754 t/ha. The low productivity of cocoa was due to several factors, namely: the use of random seed, still high PBK pest attack, low levels of cultivation technology, as well as the age old cocoa plants. The study was conducted in March - June 2014 Andomesinggu village, district. Besulutu, Konawe. The study results showed that the average productivity of the cocoa plant side grafting 2-3 years amounted to 380 kg/ha, profit of Rp. 7.160.900, -. with the value of RC ratio  of 4.22, meaning farming in the district Konawe economically feasible to be developed. Variables land area is very significant in improving cocoa production and is positive. Similarly, production factors KCl fertilizer, organic fertilizer real berpengatuh to increase cocoa production. While the factors of production of NPK fertilizer, Urea, ZA and pesticides did not significantly decline in production (negative values).
2013年,苏拉威西东南部的可可种植园面积约为245 624公顷,其中包括177 996公顷的生产性植物、38.970公顷的非生产性植物和28.658公顷的非生产性植物。整个苏拉威西东南部的可可产量为0.754吨/公顷。可可产量低是由于几个因素造成的,即:使用随机种子,PBK虫害仍然很高,栽培技术水平低,以及可可植株年龄太大。研究于2014年3月至6月在安多梅辛格古村进行。Besulutu Konawe。研究结果表明,可可株侧嫁接2 ~ 3年平均产量达380公斤/公顷,利润7.160.900万卢比。RC值为4.22,意味着该地区的农业在经济上是可行的。土地面积对提高可可产量有显著的正向影响。同样,生产要素钾肥、有机肥也能提高可可产量。氮磷钾、尿素、ZA和农药的生产要素产量下降不显著(负值)。
{"title":"ANALISIS PENDAPATAN DAN FAKTOR PENENTU PRODUKSI KAKAO HASIL SAMBUNG SAMPING DI KABUPATEN KONAWE","authors":"R. Rusdin, Z. Abidin","doi":"10.32833/MAJEM.V7I2.69","DOIUrl":"https://doi.org/10.32833/MAJEM.V7I2.69","url":null,"abstract":"Extensive cocoa plantations in Southeast Sulawesi at 2013 were approximately 245 624 ha, which consists of 177 996 ha of productive plants, 38.970 ha and 28.658 ha unproductive unproductive plants. Cocoa productivity in Southeast Sulawesi as a whole is 0.754 t/ha. The low productivity of cocoa was due to several factors, namely: the use of random seed, still high PBK pest attack, low levels of cultivation technology, as well as the age old cocoa plants. The study was conducted in March - June 2014 Andomesinggu village, district. Besulutu, Konawe. The study results showed that the average productivity of the cocoa plant side grafting 2-3 years amounted to 380 kg/ha, profit of Rp. 7.160.900, -. with the value of RC ratio  of 4.22, meaning farming in the district Konawe economically feasible to be developed. Variables land area is very significant in improving cocoa production and is positive. Similarly, production factors KCl fertilizer, organic fertilizer real berpengatuh to increase cocoa production. While the factors of production of NPK fertilizer, Urea, ZA and pesticides did not significantly decline in production (negative values).","PeriodicalId":211216,"journal":{"name":"Mega Aktiva: Jurnal Ekonomi dan Manajemen","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2018-09-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122678399","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
期刊
Mega Aktiva: Jurnal Ekonomi dan Manajemen
全部 Acc. Chem. Res. ACS Applied Bio Materials ACS Appl. Electron. Mater. ACS Appl. Energy Mater. ACS Appl. Mater. Interfaces ACS Appl. Nano Mater. ACS Appl. Polym. Mater. ACS BIOMATER-SCI ENG ACS Catal. ACS Cent. Sci. ACS Chem. Biol. ACS Chemical Health & Safety ACS Chem. Neurosci. ACS Comb. Sci. ACS Earth Space Chem. ACS Energy Lett. ACS Infect. Dis. ACS Macro Lett. ACS Mater. Lett. ACS Med. Chem. Lett. ACS Nano ACS Omega ACS Photonics ACS Sens. ACS Sustainable Chem. Eng. ACS Synth. Biol. Anal. Chem. BIOCHEMISTRY-US Bioconjugate Chem. BIOMACROMOLECULES Chem. Res. Toxicol. Chem. Rev. Chem. Mater. CRYST GROWTH DES ENERG FUEL Environ. Sci. Technol. Environ. Sci. Technol. Lett. Eur. J. Inorg. Chem. IND ENG CHEM RES Inorg. Chem. J. Agric. Food. Chem. J. Chem. Eng. Data J. Chem. Educ. J. Chem. Inf. Model. J. Chem. Theory Comput. J. Med. Chem. J. Nat. Prod. J PROTEOME RES J. Am. Chem. Soc. LANGMUIR MACROMOLECULES Mol. Pharmaceutics Nano Lett. Org. Lett. ORG PROCESS RES DEV ORGANOMETALLICS J. Org. Chem. J. Phys. Chem. J. Phys. Chem. A J. Phys. Chem. B J. Phys. Chem. C J. Phys. Chem. Lett. Analyst Anal. Methods Biomater. Sci. Catal. Sci. Technol. Chem. Commun. Chem. Soc. Rev. CHEM EDUC RES PRACT CRYSTENGCOMM Dalton Trans. Energy Environ. Sci. ENVIRON SCI-NANO ENVIRON SCI-PROC IMP ENVIRON SCI-WAT RES Faraday Discuss. Food Funct. Green Chem. Inorg. Chem. Front. Integr. Biol. J. Anal. At. Spectrom. J. Mater. Chem. A J. Mater. Chem. B J. Mater. Chem. C Lab Chip Mater. Chem. Front. Mater. Horiz. MEDCHEMCOMM Metallomics Mol. Biosyst. Mol. Syst. Des. Eng. Nanoscale Nanoscale Horiz. Nat. Prod. Rep. New J. Chem. Org. Biomol. Chem. Org. Chem. Front. PHOTOCH PHOTOBIO SCI PCCP Polym. Chem.
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
0
微信
客服QQ
Book学术公众号 扫码关注我们
反馈
×
意见反馈
请填写您的意见或建议
请填写您的手机或邮箱
×
提示
您的信息不完整,为了账户安全,请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
现在去查看 取消
×
提示
确定
Book学术官方微信
Book学术文献互助
Book学术文献互助群
群 号:481959085
Book学术
文献互助 智能选刊 最新文献 互助须知 联系我们:info@booksci.cn
Book学术提供免费学术资源搜索服务,方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。
Copyright © 2023 Book学术 All rights reserved.
ghs 京公网安备 11010802042870号 京ICP备2023020795号-1