The main thing that must be considered by the company to win the competition is to provide satisfaction to consumers through providing good service quality and competitive prices. This study aims to determine the effect of product quality and price on consumer satisfaction of GrabBike Online transportation in Cimahi City. The population in this study is GrabBike online transportation service users in Cimahi City with a sample of 97 people. Sampling is done by purposive sampling technique. The results of research through descriptive analysis show that the quality of service, price and customer satisfaction in the category is very good. The analysis technique used is linear regression analysis. Associative testing shows the effect of service quality affects customer satisfaction by 25.6%, the effect of price on consumer satisfaction by 41.5%. And the amount of influence of service quality and price on customer satisfaction is 67.1% while the remaining 32.9% is influenced by other variables that are not studied.
{"title":"The Effect of Service Quality and Price on Customer Satisfaction of Grabbike Online Transportation Services in Cimahi City","authors":"Andri Asoka Sidantara Rosadi, Noni Zahwa Nur Istiqomah, Meisya Ayu Nurfadilah","doi":"10.35870/emt.v7i4.1641","DOIUrl":"https://doi.org/10.35870/emt.v7i4.1641","url":null,"abstract":"The main thing that must be considered by the company to win the competition is to provide satisfaction to consumers through providing good service quality and competitive prices. This study aims to determine the effect of product quality and price on consumer satisfaction of GrabBike Online transportation in Cimahi City. The population in this study is GrabBike online transportation service users in Cimahi City with a sample of 97 people. Sampling is done by purposive sampling technique. The results of research through descriptive analysis show that the quality of service, price and customer satisfaction in the category is very good. The analysis technique used is linear regression analysis. Associative testing shows the effect of service quality affects customer satisfaction by 25.6%, the effect of price on consumer satisfaction by 41.5%. And the amount of influence of service quality and price on customer satisfaction is 67.1% while the remaining 32.9% is influenced by other variables that are not studied.","PeriodicalId":231486,"journal":{"name":"Jurnal EMT KITA","volume":"91 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136360978","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}
The purpose of this study is to look at how worker performance at the Perum Bulog Lampung Regional Office is affected by organizational culture. The population that is the focus of this research is all 48 employees who work at Perum Bulog Lampung Regional Office, so all of them are research objects. This research does not use a sample method, considering the limited number of employees in this company. Therefore, all 48 employees of the Perum Bulog Lampung regional office became research subjects. The data collection method in this research involves an observational approach and distribution of questionnaires via Google Form. The data obtained was then analyzed using validity, reliability, and simple linear regression tests. The research results show that organizational culture at the Lampung Regional Office does not have a significant influence on the performance of Perum Bulog employees at the Lampung Regional Office. This can be concluded from the results of the analysis, where the calculated t value (1.304) is lower than the t table value (2.013), and the significance level (0.199) is greater than 0.050. Therefore, the hypothesis (H1) in this study cannot be confirmed or supported.
{"title":"Pengaruh Budaya Organisasi Terhadap Kinerja Karyawan Perum Bulog Kanwil Lampung","authors":"Danesa Pramesya Kesuma, None Khairudin","doi":"10.35870/emt.v7i4.1624","DOIUrl":"https://doi.org/10.35870/emt.v7i4.1624","url":null,"abstract":"The purpose of this study is to look at how worker performance at the Perum Bulog Lampung Regional Office is affected by organizational culture. The population that is the focus of this research is all 48 employees who work at Perum Bulog Lampung Regional Office, so all of them are research objects. This research does not use a sample method, considering the limited number of employees in this company. Therefore, all 48 employees of the Perum Bulog Lampung regional office became research subjects. The data collection method in this research involves an observational approach and distribution of questionnaires via Google Form. The data obtained was then analyzed using validity, reliability, and simple linear regression tests. The research results show that organizational culture at the Lampung Regional Office does not have a significant influence on the performance of Perum Bulog employees at the Lampung Regional Office. This can be concluded from the results of the analysis, where the calculated t value (1.304) is lower than the t table value (2.013), and the significance level (0.199) is greater than 0.050. Therefore, the hypothesis (H1) in this study cannot be confirmed or supported.","PeriodicalId":231486,"journal":{"name":"Jurnal EMT KITA","volume":"3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136360980","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}
Dewi Fitrianti, Harmoko Sukayat, None Rumna, Ichwan Rachmanu Widjadja
Tujuan penelitian untuk mengetahui Perbedaan Kepuasan Mahasiswa Program Studi Manajeman dan Akuntansi Terhadap Implementasi Program Merdeka Belajar Kampus Merdeka Fakultas Ekonomi Universitas Nusa Bangsa. Pengumpulan data dilakukan secara observasi langsung, wawancara serta pemberian kuisioner. Jawaban reponden akan diberi skor penilaian dengan skala likert. Metode analisis data menggunakan deskriptif kualitatif. Objek penelitian adalah mahasiswa Universitas Nusa Bangsa pada Fakultas Ekonomi dan Bisnis sejumlah 142 responden terdiri dari 99 mahasiswa Program Studi Manajemen dan 43 mahasiswa Program Studi Akuntansi. Hasil kuesioner diukur dengan dimensi tangible, reliability, responsiveness, assurance dan emphaty serta menggunakan uji Independent Samples t test. Perbedaan kepuasan pada dimensi reliability, responsiveness, assurance dan emphaty untuk mahasiswa Prodi Manajemen lebih tinggi dari pada mahasiswa Prodi Akuntansi. Pada dimensi tangible mahasiswa Prodi Akuntansi memiliki tingkat kepuasan lebih tinggi dari mahasiswa Prodi Manajemen. Hasil pengujian Independent Samples T Test pada 5 dimensi diperoleh bukti bahwa tidak ada perbedaan kepuasan antara mahasiswa Prodi Manajemen dan mahasiswa Prodi Akuntansi.
{"title":"Perbedaan Kepuasan Mahasiswa Program Studi Manajemen dan Akuntansi Terhadap Implementasi Program Merdeka Belajar Kampus Merdeka (MBKM) Fakultas Ekonomi dan Bisnis Universitas Nusa Bangsa","authors":"Dewi Fitrianti, Harmoko Sukayat, None Rumna, Ichwan Rachmanu Widjadja","doi":"10.35870/emt.v7i4.1576","DOIUrl":"https://doi.org/10.35870/emt.v7i4.1576","url":null,"abstract":"Tujuan penelitian untuk mengetahui Perbedaan Kepuasan Mahasiswa Program Studi Manajeman dan Akuntansi Terhadap Implementasi Program Merdeka Belajar Kampus Merdeka Fakultas Ekonomi Universitas Nusa Bangsa. Pengumpulan data dilakukan secara observasi langsung, wawancara serta pemberian kuisioner. Jawaban reponden akan diberi skor penilaian dengan skala likert. Metode analisis data menggunakan deskriptif kualitatif. Objek penelitian adalah mahasiswa Universitas Nusa Bangsa pada Fakultas Ekonomi dan Bisnis sejumlah 142 responden terdiri dari 99 mahasiswa Program Studi Manajemen dan 43 mahasiswa Program Studi Akuntansi. Hasil kuesioner diukur dengan dimensi tangible, reliability, responsiveness, assurance dan emphaty serta menggunakan uji Independent Samples t test. Perbedaan kepuasan pada dimensi reliability, responsiveness, assurance dan emphaty untuk mahasiswa Prodi Manajemen lebih tinggi dari pada mahasiswa Prodi Akuntansi. Pada dimensi tangible mahasiswa Prodi Akuntansi memiliki tingkat kepuasan lebih tinggi dari mahasiswa Prodi Manajemen. Hasil pengujian Independent Samples T Test pada 5 dimensi diperoleh bukti bahwa tidak ada perbedaan kepuasan antara mahasiswa Prodi Manajemen dan mahasiswa Prodi Akuntansi.","PeriodicalId":231486,"journal":{"name":"Jurnal EMT KITA","volume":"86 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136360522","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}
This study aims to study the influence of labor productivity and service management on accreditation at UPT Puskesmas Sangat Mider Bandar Lampung. The method used in this study was a survey and descriptive quantitative analysis with the participation of 42 respondents. The results of the discussion show that the accreditation of All Mider Bandar Lampung Community Health Center has had a significant impact on the productivity of staff and public health service management. The conclusion of this article asserts that improving public health service policies in community health centers and increasing workforce productivity can contribute significantly to achieving accreditation outstanding.
{"title":"Pengaruh Manajemen Pelayanan dan Produktivitas Kerja Pegawai Terhadap Akreditasi UPT Puskesmas Segala Mider Bandar Lampung","authors":"Vina Oktalisya, None Ardansyah","doi":"10.35870/emt.v7i4.1616","DOIUrl":"https://doi.org/10.35870/emt.v7i4.1616","url":null,"abstract":"This study aims to study the influence of labor productivity and service management on accreditation at UPT Puskesmas Sangat Mider Bandar Lampung. The method used in this study was a survey and descriptive quantitative analysis with the participation of 42 respondents. The results of the discussion show that the accreditation of All Mider Bandar Lampung Community Health Center has had a significant impact on the productivity of staff and public health service management. The conclusion of this article asserts that improving public health service policies in community health centers and increasing workforce productivity can contribute significantly to achieving accreditation outstanding.","PeriodicalId":231486,"journal":{"name":"Jurnal EMT KITA","volume":"16 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136360982","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}
Penelitian ini bertujuan untuk menganalisis pengaruh luas pengungkapan corporate social responsibility, karakteristik eksekutif, kepemilikan keluarga, profitabilitas, corporate governance terhadap agresivitas pajak. Corporate governance yang diproksikan dengan kepemilikan institusional, ukuran dewan komisaris dan komite audit terhadap agresivitas pajak. Data penelitian menggunakan laporan keuangan tahunan perusahaan selama periode 2017-2021. Teknik analisis data yang digunakan adalah regresi linear berganda. Hasil penelitian menunjukkan bahwa luas pengungkapan corporate social responsibility dan ukuran dewan komisaris berpengaruh negatif terhadap agresivitas pajak, sedangkan karakteristik eksekutif dan komisaris independen tidak berpengaruh terhadap agresivitas pajak, dan kepemilikan keluarga, profitabilitas dan komite audit berpengaruh positif terhadap agresivitas pajak.
{"title":"Pengaruh Corporate Social Responsibility, Executive Characteristic, Family Ownership, Profitabilitas dan Corporate Governance Terhadap Tax Aggressiveness","authors":"Shara Amelia Putri, None Nasruddin","doi":"10.35870/emt.v7i4.1602","DOIUrl":"https://doi.org/10.35870/emt.v7i4.1602","url":null,"abstract":"Penelitian ini bertujuan untuk menganalisis pengaruh luas pengungkapan corporate social responsibility, karakteristik eksekutif, kepemilikan keluarga, profitabilitas, corporate governance terhadap agresivitas pajak. Corporate governance yang diproksikan dengan kepemilikan institusional, ukuran dewan komisaris dan komite audit terhadap agresivitas pajak. Data penelitian menggunakan laporan keuangan tahunan perusahaan selama periode 2017-2021. Teknik analisis data yang digunakan adalah regresi linear berganda. Hasil penelitian menunjukkan bahwa luas pengungkapan corporate social responsibility dan ukuran dewan komisaris berpengaruh negatif terhadap agresivitas pajak, sedangkan karakteristik eksekutif dan komisaris independen tidak berpengaruh terhadap agresivitas pajak, dan kepemilikan keluarga, profitabilitas dan komite audit berpengaruh positif terhadap agresivitas pajak.","PeriodicalId":231486,"journal":{"name":"Jurnal EMT KITA","volume":"16 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136360313","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}
This study aims to analyze the influence of work facilities, work ethics and communication on employee job satisfaction. The total population in this study was 110 people, and by using the saturated sampling technique, a sample of 110 people was obtained. The analysis technique used is multiple linear regression. The results showed that work facilities had a significant effect on employee job satisfaction at PT Samudera Lautan Luas Medan, work ethics had a significant effect on employee job satisfaction at PT Samudera Lautan Luas Medan, communication had no effect on employee job satisfaction at PT Samudera Lautan Luas Medan. Simultaneously it shows that work facilities, work ethics and communication have a significant effect on employee job satisfaction at PT Samudera Lautan Luas Medan.
本研究旨在分析工作设施、职业道德和沟通对员工工作满意度的影响。本次研究的总人口数为110人，采用饱和抽样技术，获得了110人的样本。使用的分析技术是多元线性回归。结果表明:工作设施对员工工作满意度有显著影响，工作伦理对员工工作满意度有显著影响，沟通对员工工作满意度无显著影响。同时，研究表明，工作设施、职业道德和沟通对Samudera Lautan Luas Medan PT员工的工作满意度有显著影响。
{"title":"Pengaruh Fasilitas Kerja, Etika Kerja Dan Komunikasi Terhadap Kepuasan Kerja Pada Pegawai PT. Samudera Lautan Luas Medan","authors":"Rizky Maulana, T. Lyza Tahura, Alvin Fahlevi","doi":"10.35870/emt.v7i4.1703","DOIUrl":"https://doi.org/10.35870/emt.v7i4.1703","url":null,"abstract":"This study aims to analyze the influence of work facilities, work ethics and communication on employee job satisfaction. The total population in this study was 110 people, and by using the saturated sampling technique, a sample of 110 people was obtained. The analysis technique used is multiple linear regression. The results showed that work facilities had a significant effect on employee job satisfaction at PT Samudera Lautan Luas Medan, work ethics had a significant effect on employee job satisfaction at PT Samudera Lautan Luas Medan, communication had no effect on employee job satisfaction at PT Samudera Lautan Luas Medan. Simultaneously it shows that work facilities, work ethics and communication have a significant effect on employee job satisfaction at PT Samudera Lautan Luas Medan.","PeriodicalId":231486,"journal":{"name":"Jurnal EMT KITA","volume":"33 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136360520","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}
This study aims to study the impact of investment decisions, financing decisions and dividend policies on firm value in the mining sector in Indonesia, with firm risk as the mediating variable. The subject of this study includes companies listed on the Indonesia Stock Exchange in the period 2018-2023. Investment decisions that have a direct impact on corporate value, focus on decisions that reflect future investment opportunities, such as introducing new products, expanding existing products, replacing replacement of equipment or facilities, research, development, and exploration. The results of the deterministic analysis show that the coefficient of determination (R^2) is 0.955, indicating that only about 95.5% of the variation in firm value (book value) can be explained simultaneously. by investment decisions, financing decisions and dividend policies. This means that the company's risk is not directly affected by these variables. Furthermore, the analysis results show that the coefficient of determination (R^2) is 0.041, indicating that only about 4.1% of the variation in firm risk can be explained by variations in investment decisions. investment, financing decisions and dividend policy. The remainder, about 96.9%, shows that firm risk does not play a mediating role between investment decisions, financing decisions, dividend policy, and firm value. In other words, firm risk does not partially link these variables to firm value. The results of this study indicate that although investment decisions, financing decisions and dividend policies have a significant impact on firm value, firm risk does not play a mediating role in the relationship. relationship between these variables.
{"title":"Dampak Keputusan Investasi, Pendanaan, dan Kebijakan Dividen Terhadap Nilai Perusahaan Sektor Pertambangan di Indonesia: Kajian Mediasi Resiko Perusahaan","authors":"Yulianto Umar Rofi'i","doi":"10.35870/emt.v7i4.1567","DOIUrl":"https://doi.org/10.35870/emt.v7i4.1567","url":null,"abstract":"This study aims to study the impact of investment decisions, financing decisions and dividend policies on firm value in the mining sector in Indonesia, with firm risk as the mediating variable. The subject of this study includes companies listed on the Indonesia Stock Exchange in the period 2018-2023. Investment decisions that have a direct impact on corporate value, focus on decisions that reflect future investment opportunities, such as introducing new products, expanding existing products, replacing replacement of equipment or facilities, research, development, and exploration. The results of the deterministic analysis show that the coefficient of determination (R^2) is 0.955, indicating that only about 95.5% of the variation in firm value (book value) can be explained simultaneously. by investment decisions, financing decisions and dividend policies. This means that the company's risk is not directly affected by these variables. Furthermore, the analysis results show that the coefficient of determination (R^2) is 0.041, indicating that only about 4.1% of the variation in firm risk can be explained by variations in investment decisions. investment, financing decisions and dividend policy. The remainder, about 96.9%, shows that firm risk does not play a mediating role between investment decisions, financing decisions, dividend policy, and firm value. In other words, firm risk does not partially link these variables to firm value. The results of this study indicate that although investment decisions, financing decisions and dividend policies have a significant impact on firm value, firm risk does not play a mediating role in the relationship. relationship between these variables.","PeriodicalId":231486,"journal":{"name":"Jurnal EMT KITA","volume":"87 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136360527","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}
This study aims to determine the development strategy for the culinary tourism business in Medan City. This research method is field research with a qualitative-descriptive approach. research that emphasizes aspects of in-depth understanding of a problem rather than looking at problems for generalization research. This research method uses in-depth analysis techniques. Based on the results of the research that has been done, the strategy for developing culinary tourism to prosper the economy in Medan City is by using a SWOT analysis, namely by using the SO strategy, WO strategy, ST strategy and WT strategy. The results of this analysis are maintaining the taste and uniqueness as well as product quality, increasing partnerships with the government, improving better tourist destinations. The author's suggestions are to improve the facilities and quality of human resources, innovate, involve food bloggers or food vloggers for promotions, and organize events to make them more widely known.
{"title":"Analisis Pengembangan Wisata Kuliner Kota Medan","authors":"Vera Yunita Hasibuan, None Yusrizal, Nurul Jannah","doi":"10.35870/emt.v7i4.1590","DOIUrl":"https://doi.org/10.35870/emt.v7i4.1590","url":null,"abstract":"This study aims to determine the development strategy for the culinary tourism business in Medan City. This research method is field research with a qualitative-descriptive approach. research that emphasizes aspects of in-depth understanding of a problem rather than looking at problems for generalization research. This research method uses in-depth analysis techniques. Based on the results of the research that has been done, the strategy for developing culinary tourism to prosper the economy in Medan City is by using a SWOT analysis, namely by using the SO strategy, WO strategy, ST strategy and WT strategy. The results of this analysis are maintaining the taste and uniqueness as well as product quality, increasing partnerships with the government, improving better tourist destinations. The author's suggestions are to improve the facilities and quality of human resources, innovate, involve food bloggers or food vloggers for promotions, and organize events to make them more widely known.","PeriodicalId":231486,"journal":{"name":"Jurnal EMT KITA","volume":"86 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136360315","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}
This study aims to describe the cash management phenomenon occurring at PT. Abadi Sakti Mitra Mandiri Lampung. The author has conducted research on cash management with an emphasis on efficiency and effectiveness through internal monitoring and control methods. Therefore, financial monitoring and control must be a top priority for management. The subject of this study is PT. Abadi Sakti Mitra Mandiri Lampung. The research method used is the Grounded Research method, which is based on facts, applying comparative analysis for empirical generalization, conceptualization, theory verification, and theory development, with data collection and analysis carried out simultaneously. The results of this research indicate that there are problems in internal control activities, especially related to holding multiple positions. Therefore, companies are advised to open job vacancies so as not to experience a shortage of human resources which could lead to multiple positions.
{"title":"Analisis Pengendalian Intern Pada Efektifitas Pengelolahan Kas PT. Abadi Sakti Mitra Mandiri Lampung","authors":"Dirma Wati, None Riswan","doi":"10.35870/emt.v7i4.1542","DOIUrl":"https://doi.org/10.35870/emt.v7i4.1542","url":null,"abstract":"This study aims to describe the cash management phenomenon occurring at PT. Abadi Sakti Mitra Mandiri Lampung. The author has conducted research on cash management with an emphasis on efficiency and effectiveness through internal monitoring and control methods. Therefore, financial monitoring and control must be a top priority for management. The subject of this study is PT. Abadi Sakti Mitra Mandiri Lampung. The research method used is the Grounded Research method, which is based on facts, applying comparative analysis for empirical generalization, conceptualization, theory verification, and theory development, with data collection and analysis carried out simultaneously. The results of this research indicate that there are problems in internal control activities, especially related to holding multiple positions. Therefore, companies are advised to open job vacancies so as not to experience a shortage of human resources which could lead to multiple positions.","PeriodicalId":231486,"journal":{"name":"Jurnal EMT KITA","volume":"44 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136360311","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}
Regional autonomy policies implemented by local governments have a significant impact on their financial management efficiency. It is important to create competitiveness based on principles appropriate to the potential and unique characteristics of each region. Assessing regional financial performance is critical, especially in the context of high-quality accountability principles, including thorough evaluation of regional financial performance measures. This study uses a quantitative descriptive method, focusing on analyzing regional financial ratios. The data used comes from secondary sources, specifically the Bandar Lampung City Budget Achievement Report from 2019 to 2021. The research results show that the regional financial performance of Bandar Lampung City, if evaluated based on the regional financial independence ratio, is ranked at advisory level. However, the original regional income (PAD) efficiency ratio shows inefficiency in managing this source of income. In addition, the regional financial efficiency ratio shows that the level of efficiency has not yet reached the optimal level. PAD, gross income, and operating expenditure growth rates trended negatively, while capital expenditure growth rates trended positively.
{"title":"Penilaian Akuntabilitas Keuangan Sektor Publik untuk Menilai Kinerja Keuangan Pemerintah Kota Bandar Lampung","authors":"Rani Velia Salsabilla, Iskandar Ali Alam","doi":"10.35870/emt.v7i4.1605","DOIUrl":"https://doi.org/10.35870/emt.v7i4.1605","url":null,"abstract":"Regional autonomy policies implemented by local governments have a significant impact on their financial management efficiency. It is important to create competitiveness based on principles appropriate to the potential and unique characteristics of each region. Assessing regional financial performance is critical, especially in the context of high-quality accountability principles, including thorough evaluation of regional financial performance measures. This study uses a quantitative descriptive method, focusing on analyzing regional financial ratios. The data used comes from secondary sources, specifically the Bandar Lampung City Budget Achievement Report from 2019 to 2021. The research results show that the regional financial performance of Bandar Lampung City, if evaluated based on the regional financial independence ratio, is ranked at advisory level. However, the original regional income (PAD) efficiency ratio shows inefficiency in managing this source of income. In addition, the regional financial efficiency ratio shows that the level of efficiency has not yet reached the optimal level. PAD, gross income, and operating expenditure growth rates trended negatively, while capital expenditure growth rates trended positively.","PeriodicalId":231486,"journal":{"name":"Jurnal EMT KITA","volume":"264 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136360525","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}
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