ABSTRAK Anggaran merupakan pernyatan mengenai estimasi kinerja yang hendak dicapai selama periode tertentu yang dinyatakan dalam ukuran finansial. Tujuan penelitian ini untuk mengetahui pelaksanaan anggaran belanja operasional dan realisasi anggaran pada satuan kerja Komisi Pemilihan Umum Kabupaten Musi Banyuasin, serta untuk mengetahui pelaksanaan pelaporan dan pertanggungjawaban penggunaan anggaran pada satuan kerja Komisi Pemilihan Umum Kabupaten Musi Banyuasin sesuai dengan PSAK yang ada. Penelitian ini menggunakan metode analisis deskriptif kuantitatif. Hasil penelitian: 1. Pelaksanaan anggaran belanja operasional pada satuan kerja Komisi Pemilihan Umum Kabupaten Keuangan Republik Indonesia Nomor 190/PMK.05/2012 tentang Tata Cara pembayaran dalam Rangka Pelaksanaan Anggaran Pendapatan dan Belanja Negara sudah sangat baik dengan capaian sebesar 99,35%, sebagaimana telah ditentukan kategori nilai IKPA berdasarkan pada Peraturan Direktur Jenderal Perbendaharaan Nomor PER-4/PB/2021. 2. Pelaksanaan pelaporan dan pertanggungjawaban penggunaan anggaran, realisasi anggaran di KPU kabupaten Musi Banyuasin pada tahun 2019, 2020 dan 2021 sangat baik yaitu 90%, namun tahun 2020 menurun 3% karena adanya optimalisasi anggaran tahun 2020 untuk pencegahan covid-19. Berdasarkan hasil riview dari BPKP Provinsi Sumatera Selatan terdapat temuan sebesar Rp 51.677.000,- atas Honor yang melebihi standar biaya masukan sehingga laporan pertanggungjawaban pada tahun 2019 masih belum sesuai dengan ketentuan yang berlaku, karena ketidak patuhan terhadap standar biaya masukan yang telah ditetapkan. Kata Kunci: Anggaran Belanja Operasional, Realisasi Anggaran, Pertanggungjawaban Anggaran ABSTRACT The budget is a statement regarding the estimated performance to be achieved during a certain period expressed in financial measures. The purpose of this study is to determine the implementation of the operational budget and budget realization in the work unit of the Musi Banyuasin Regency General Election Commission, as well as to determine the implementation of reporting and accountability for budget use in the Musi Banyuasin Regency General Election Commission work unit in accordance with the existing PSAK. The analytical method used ini this study is descriptive quantitative analytical methode. The results of the study: 1. The implementation of the operational expenditure budget in the work unit of the General Election Commission of the Finance District of the Republic of Indonesia Number 190/PMK.05/2012 concerning Payment Procedures in the Framework of Implementing the State Revenue and Expenditure Budget, and has been classified as very good with the achievement of the Performance Indicator value. Budget implementation in 2021 is 99.35%, as determined by the IKPA value category based on the Director General of Treasury Regulation Number PER-4/PB/2021. 2. In the implementation of reporting and accountability for budget use, budget realization at the Musi
预算摘要是对在财务方面规定的一段时间内应达到的绩效估计的评估。本研究的目的是确定Musi banyusaltion选区选举委员会的运作预算执行和预算实现，以及根据现有的PSAK选区选举委员会的工作报告和支出。本研究采用定量描述性分析方法。研究结果:1。印度尼西亚共和国财区选举委员会工作预算执行第190/ p条。2012 / 5月25日，关于执行国家收入和支出预算的支付条例，已达到99.35%，根据财政部总干事的规则，确定了IKPA价值类别。2. 到2019年、2020年和2021年，穆西班yutan地区的预算报告和责任、预算实现和实现都非常好，但2020年的资本主义与covid-19预防措施在2020年减少了3%。根据南苏门答腊BPKP省的调查结果，发现总计超过了输入成本标准，导致2019年的责任报告不符合规定的输入成本标准。关键词:运营预算、预算实现、预算支出支出是在确定财务数据的过程中估计表现表现的表现。这个研究之目的是要个重大implementation of The操作预算和预算realization》《音乐工作单位Banyuasin丽晶将军选举委员会,as well as to个重大报告之implementation and accountability的预算用在音乐Banyuasin丽晶将军选举委员会工作单位in accordance with The existing PSAK。这份研究的分析方法研究结果:1。印度尼西亚共和国总发展区总预算委员会的实施2012年5月5日2021年的执行预算为99.35%，美国由IKPA value category公司决定，其基础是财政部总干事第4号/PB/2021号。2. In the implementation of报告and accountability)为利用预算,预算realization at the音乐Banyuasin丽晶选举出来在2019年、2020年和2021年已经很good at 90%,但在2020年有是一个衰落的3%帐款optimization》到2020年预算为covid-19之预防。改编自the results of a review)从《南苏门答腊省BPKP,有些findings of 51,677,000卢比,为荣誉那exceeded -《2019输入成本标准,所以那accountability report)是还是不是in accordance with applicable regulations,到期to non-compliance with the predetermined输入成本的标准。策略:处理预算，预算实现，责任预算
{"title":"Analisis Anggaran Belanja Operasional Dan Pertanggungjawaban Anggaran (Pada Studi Kasus Satkar Komisi Pemilihan Umum Kabupaten Musi Banyuasin)","authors":"Elly Faridah, Bakti Setyadi, Muji Gunarto, Fitriasuri Fitriasuri","doi":"10.31851/jmwe.v19i4.11009","DOIUrl":"https://doi.org/10.31851/jmwe.v19i4.11009","url":null,"abstract":"ABSTRAK \u0000 \u0000Anggaran merupakan pernyatan mengenai estimasi kinerja yang hendak dicapai selama periode tertentu yang dinyatakan dalam ukuran finansial. Tujuan penelitian ini untuk mengetahui pelaksanaan anggaran belanja operasional dan realisasi anggaran pada satuan kerja Komisi Pemilihan Umum Kabupaten Musi Banyuasin, serta untuk mengetahui pelaksanaan pelaporan dan pertanggungjawaban penggunaan anggaran pada satuan kerja Komisi Pemilihan Umum Kabupaten Musi Banyuasin sesuai dengan PSAK yang ada. Penelitian ini menggunakan metode analisis deskriptif kuantitatif. Hasil penelitian: 1. Pelaksanaan anggaran belanja operasional pada satuan kerja Komisi Pemilihan Umum Kabupaten Keuangan Republik Indonesia Nomor 190/PMK.05/2012 tentang Tata Cara pembayaran dalam Rangka Pelaksanaan Anggaran Pendapatan dan Belanja Negara sudah sangat baik dengan capaian sebesar 99,35%, sebagaimana telah ditentukan kategori nilai IKPA berdasarkan pada Peraturan Direktur Jenderal Perbendaharaan Nomor PER-4/PB/2021. 2. Pelaksanaan pelaporan dan pertanggungjawaban penggunaan anggaran, realisasi anggaran di KPU kabupaten Musi Banyuasin pada tahun 2019, 2020 dan 2021 sangat baik yaitu 90%, namun tahun 2020 menurun 3% karena adanya optimalisasi anggaran tahun 2020 untuk pencegahan covid-19. Berdasarkan hasil riview dari BPKP Provinsi Sumatera Selatan terdapat temuan sebesar Rp 51.677.000,- atas Honor yang melebihi standar biaya masukan sehingga laporan pertanggungjawaban pada tahun 2019 masih belum sesuai dengan ketentuan yang berlaku, karena ketidak patuhan terhadap standar biaya masukan yang telah ditetapkan. \u0000 \u0000Kata Kunci: Anggaran Belanja Operasional, Realisasi Anggaran, Pertanggungjawaban Anggaran \u0000 \u0000 \u0000ABSTRACT \u0000 \u0000The budget is a statement regarding the estimated performance to be achieved during a certain period expressed in financial measures. The purpose of this study is to determine the implementation of the operational budget and budget realization in the work unit of the Musi Banyuasin Regency General Election Commission, as well as to determine the implementation of reporting and accountability for budget use in the Musi Banyuasin Regency General Election Commission work unit in accordance with the existing PSAK. The analytical method used ini this study is descriptive quantitative analytical methode. The results of the study: 1. The implementation of the operational expenditure budget in the work unit of the General Election Commission of the Finance District of the Republic of Indonesia Number 190/PMK.05/2012 concerning Payment Procedures in the Framework of Implementing the State Revenue and Expenditure Budget, and has been classified as very good with the achievement of the Performance Indicator value. Budget implementation in 2021 is 99.35%, as determined by the IKPA value category based on the Director General of Treasury Regulation Number PER-4/PB/2021. 2. In the implementation of reporting and accountability for budget use, budget realization at the Musi","PeriodicalId":285633,"journal":{"name":"Jurnal Media Wahana Ekonomika","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-01-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126805113","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}
Pub Date : 2023-01-31DOI: 10.31851/jmwe.v19i4.11034
Tri Widayatsih, Meilia Rosani, N. Nurlina
ABSTRAK Tujuan penelitian ini adalah untuk mengetahui peranan guru di dalam pembelajaran dan peluang guru dalam meningkatkan kompetensi, dengan prinsip keprofesionalannya sudah teruji ketika Pandemic-!9 dan di era pasca pandemic- 19, peran guru sebagai garda terdepan dalam pembelajaran memberikan perencanaan terhadap peran yang akan dilaksanakan dalam pembelajaran. Tantangan dan hambatan yang di alami semasa Pandemic- 19 telah melahirkan peluang-peluang yang telah meningkatkan kompetensi guru dan dapat diterapkan sesuai kondisi kekinian. Metodologi yang digunakan pada penelitian ini adalah studi kasus melalui pendekatan kualitatif, di SMKN 1 Kandis Kabupaten Ogan Ilir pada bulan Juli 2022. Ada keunikan peran guru dalam pembelajaran pasca pandemic-19 yakni mengejar ketinggalan dengan project based learning dan peluang guru menjadi pandai menggunakan aplikasi/platform pembelajaran, focus penelitianadalah: Peran dan Peluang Guru dalamPembelajaranPasca Pandemic-19 (Studi Kasus di SMKN Kandis Kabupaten Ogan Ilir). Sub focus dari penelitian ini, ialah; peran guru (perencanaan,fasilitator, motivator serta evaluator), dan peluang pada pembelajaran di SMKN 1 Kandis Pasca Pandemic-19. Adapun novelty penelitian ini adalah peluang guru pasca pandemic yang terbit dari tantangan dan hambatan di masa pandemic-19 di SMKN 1 Kandis Kabupaten Ogan Ilir. Kata kunci: Peran, peluang, pasca pandemic-19, PBL ABSTRACT This study aims to determine the teacher's role in learning and the teacher's opportunities in increasing competence, with professional principles that have been tested during the Pandemic-19 and in the post-pandemic era-19, the role of the teacher as the front guard in learning provides planning for the role that will be carried out in learning . The challenges and obstacles experienced during the Pandemic-19 have given birth to opportunities that have increased teacher competence and can be applied according to current conditions. The research was carried out using a qualitative approach using the case study method at SMKN 1 Kandis Ogan Ilir Regency in July 2022. There is a uniqueness in the teacher's role in post-pandemic learning, namely catching up with project-based learning and opportunities for teachers to become good at using learning applications/platforms, focus research is: Teacher Roles and Opportunities in Post-Pandemic-19 Learning (Case Study at SMKN Kandis, Ogan Ilir District). The sub focus of this research is; the role of the teacher (planner, facilitator, motivator and evaluator), and opportunities for learning at SMKN 1 Kandis Post-Pandemic-19. The novelty of this research is post-pandemic teacher opportunities arising from challenges and obstacles during the 19th pandemic at SMKN 1 Kandis, Ogan Ilir Regency. Keywords: Role, opportunity, post-pandemic-19, PBL
本研究的目的是确定教师在学习中的作用和教师提高能力的机会，这方面的专业原则在大流行时期得到了证明!9 .在大洪水之后- 19日，教师作为学习卫士的角色为学习中的角色提供了计划。在大萧条时期所经历的挑战和障碍——19带来的机会增加了教师的能力，并可以根据流行条件加以应用。本研究采用的方法是在2022年7月在smkn1 Kandis Ogan Ilir地区通过定性方法进行案例研究。教师在大灾后学习中的作用，有一个独特的特点，那就是赶上基础学习项目和教师利用学习平台的机会，集中研究是:教师在大灾难后学习的角色和机会(Ogan olir地区的案例研究)。本研究的重点是:教师角色(计划、主持人、激励和评估者)，以及灾后smkn1 kants -19学生学习的机会。至于这部小说，这项研究是灾后教师从大流行挑战和障碍出现在smkn1 Kandis区Ogan Ilir地区的机会。关键词:pandemic-19机会,角色后,PBL抽象这个study aims to个重大老师的学习者在学习和老师的角色opportunities in increasing competence里,用专业的原理有一直在测试期间境pandemic-19和post-pandemic era-19角色》,美国老师阵线卫士在学习provides策划为角色that will be carried out》学习。在大流行期间所经历的挑战和障碍已经被赋予了机会，这些挑战增加了教师竞争，可以接受现状。这项研究采用了2022年7月1日的病例研究方法的证明方法。有uniqueness在老师的角色里post-pandemic project-based学习和学习,namely捕捉抬起头用学习applications opportunities for师范到成为good at -平台,专注研究是:教师Roles and opportunities in Post-Pandemic-19学习(Case Study at smkn10garut Kandis, Ogan伊利区)。本研究的重点:教师的角色，激励和评估者，和机会的学习在SMKN后恐慌19。本研究的小说是关于在19日的混乱时刻从挑战和障碍中崛起的机会教师。角色，机会，后大流行-19,PBL
{"title":"Peran Dan Peluang Guru Dalam Pembelajaran Pasca Pandemic 19 (Studi Kasus Di SMKN 1 Kandis Kabupaten Ogan Ilir)","authors":"Tri Widayatsih, Meilia Rosani, N. Nurlina","doi":"10.31851/jmwe.v19i4.11034","DOIUrl":"https://doi.org/10.31851/jmwe.v19i4.11034","url":null,"abstract":"ABSTRAK \u0000 \u0000Tujuan penelitian ini adalah untuk mengetahui peranan guru di dalam pembelajaran dan peluang guru dalam meningkatkan kompetensi, dengan prinsip keprofesionalannya sudah teruji ketika Pandemic-!9 dan di era pasca pandemic- 19, peran guru sebagai garda terdepan dalam pembelajaran memberikan perencanaan terhadap peran yang akan dilaksanakan dalam pembelajaran. Tantangan dan hambatan yang di alami semasa Pandemic- 19 telah melahirkan peluang-peluang yang telah meningkatkan kompetensi guru dan dapat diterapkan sesuai kondisi kekinian. Metodologi yang digunakan pada penelitian ini adalah studi kasus melalui pendekatan kualitatif, di SMKN 1 Kandis Kabupaten Ogan Ilir pada bulan Juli 2022. Ada keunikan peran guru dalam pembelajaran pasca pandemic-19 yakni mengejar ketinggalan dengan project based learning dan peluang guru menjadi pandai menggunakan aplikasi/platform pembelajaran, focus penelitianadalah: Peran dan Peluang Guru dalamPembelajaranPasca Pandemic-19 (Studi Kasus di SMKN Kandis Kabupaten Ogan Ilir). Sub focus dari penelitian ini, ialah; peran guru (perencanaan,fasilitator, motivator serta evaluator), dan peluang pada pembelajaran di SMKN 1 Kandis Pasca Pandemic-19. Adapun novelty penelitian ini adalah peluang guru pasca pandemic yang terbit dari tantangan dan hambatan di masa pandemic-19 di SMKN 1 Kandis Kabupaten Ogan Ilir. \u0000 \u0000Kata kunci: Peran, peluang, pasca pandemic-19, PBL \u0000 \u0000ABSTRACT \u0000 \u0000This study aims to determine the teacher's role in learning and the teacher's opportunities in increasing competence, with professional principles that have been tested during the Pandemic-19 and in the post-pandemic era-19, the role of the teacher as the front guard in learning provides planning for the role that will be carried out in learning . The challenges and obstacles experienced during the Pandemic-19 have given birth to opportunities that have increased teacher competence and can be applied according to current conditions. The research was carried out using a qualitative approach using the case study method at SMKN 1 Kandis Ogan Ilir Regency in July 2022. There is a uniqueness in the teacher's role in post-pandemic learning, namely catching up with project-based learning and opportunities for teachers to become good at using learning applications/platforms, focus research is: Teacher Roles and Opportunities in Post-Pandemic-19 Learning (Case Study at SMKN Kandis, Ogan Ilir District). The sub focus of this research is; the role of the teacher (planner, facilitator, motivator and evaluator), and opportunities for learning at SMKN 1 Kandis Post-Pandemic-19. The novelty of this research is post-pandemic teacher opportunities arising from challenges and obstacles during the 19th pandemic at SMKN 1 Kandis, Ogan Ilir Regency. Keywords: Role, opportunity, post-pandemic-19, PBL","PeriodicalId":285633,"journal":{"name":"Jurnal Media Wahana Ekonomika","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-01-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130568464","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}
Pub Date : 2023-01-31DOI: 10.31851/jmwe.v19i4.11008
Dwirini Dwirini, Meita Rahmawati, Abukosim Abukosim
ABSTRAK Penelitian ini dilakukan pada masyarakat Desa Manggar Raya Kecamatan Tanjung Lago Kabupaten Banyuasin. Tujuan dari Literature Review Pengaruh Akuntabilitas, Pengungkapan dan Pertanggungjawaban Penggunaan Keuangan Dana Terhadap Kesejahteraan Masyarakat Desa Indonesia adalah mereview hipotesis penelitian pengaruh antar variabel yang akan digunakan pada penelitian selanjutnya. Metode yang digunakan dalam Literature Review ini adalah dengan metode library research, yang bersumber dari database penyedia jurnal International melalui Proquest dan jurnal ilmiah Indonesia melalui Google Scholar. Hasil dari Literature Review ini adalah akuntabilitas dan pertanggungjawaban penggunaan keuangan dana desa berpengaruh terhadap kesejahteraan masyarakat desa Indonesia. Sedangkan variabel pengungkapan penggunaan keuangan dana desa tidak berpengaruh terhadap kesejahteraan masyarakat desa Indonesia. Pengungkapan pengelolaan dana desa dapat merangsang masyarakat lebih berinovatif dalam meningkatkan kesejahteraan masyarakat dengan memanfaatkan sumber daya yang ada di desa. Kata Kunci: Akuntabilitas, Pengungkapan, Pertanggungjawaban Penggunaan Dana, dan Kesejahteraan Masyarakat Desa ABSTRACT This research was conducted on the community in Manggar Raya Village, Tanjung Lago District, Banyuasin Regency. The purpose of the Literature Review of the Effect of Accountability, Disclosure and Accountability of the Use of Financial Funds on the Welfare of Indonesian Village Communities is to review the research hypothesis of the influence between variables that will be used in further research. The method used in this Literature Review is the library research method, which is sourced from the database of international journal providers through Proquest and Indonesian scientific journals through Google Scholar. The result of this Literature Review is that accountability and accountability for the use of village funds have an effect on the welfare of Indonesian rural communities. While the variable disclosure of the use of village funds does not affect the welfare of Indonesian rural communities. Disclosure of village fund management can stimulate the community to be more innovative in improving people's welfare by utilizing existing resources in the village. Keywords: Accountability, Disclosure, Accountability for Use of Funds, and Village Community Welfare
{"title":"Pengaruh Akuntabilitas, Pengungkapan dan Pertanggungjawaban Penggunaan Keuangan Dana Terhadap Kesejahteraan Masyarakat Desa","authors":"Dwirini Dwirini, Meita Rahmawati, Abukosim Abukosim","doi":"10.31851/jmwe.v19i4.11008","DOIUrl":"https://doi.org/10.31851/jmwe.v19i4.11008","url":null,"abstract":"ABSTRAK \u0000 \u0000Penelitian ini dilakukan pada masyarakat Desa Manggar Raya Kecamatan Tanjung Lago Kabupaten Banyuasin. Tujuan dari Literature Review Pengaruh Akuntabilitas, Pengungkapan dan Pertanggungjawaban Penggunaan Keuangan Dana Terhadap Kesejahteraan Masyarakat Desa Indonesia adalah mereview hipotesis penelitian pengaruh antar variabel yang akan digunakan pada penelitian selanjutnya. Metode yang digunakan dalam Literature Review ini adalah dengan metode library research, yang bersumber dari database penyedia jurnal International melalui Proquest dan jurnal ilmiah Indonesia melalui Google Scholar. Hasil dari Literature Review ini adalah akuntabilitas dan pertanggungjawaban penggunaan keuangan dana desa berpengaruh terhadap kesejahteraan masyarakat desa Indonesia. Sedangkan variabel pengungkapan penggunaan keuangan dana desa tidak berpengaruh terhadap kesejahteraan masyarakat desa Indonesia. Pengungkapan pengelolaan dana desa dapat merangsang masyarakat lebih berinovatif dalam meningkatkan kesejahteraan masyarakat dengan memanfaatkan sumber daya yang ada di desa. \u0000 \u0000Kata Kunci: Akuntabilitas, Pengungkapan, Pertanggungjawaban Penggunaan Dana, dan Kesejahteraan Masyarakat Desa \u0000 \u0000ABSTRACT \u0000 \u0000This research was conducted on the community in Manggar Raya Village, Tanjung Lago District, Banyuasin Regency. The purpose of the Literature Review of the Effect of Accountability, Disclosure and Accountability of the Use of Financial Funds on the Welfare of Indonesian Village Communities is to review the research hypothesis of the influence between variables that will be used in further research. The method used in this Literature Review is the library research method, which is sourced from the database of international journal providers through Proquest and Indonesian scientific journals through Google Scholar. The result of this Literature Review is that accountability and accountability for the use of village funds have an effect on the welfare of Indonesian rural communities. While the variable disclosure of the use of village funds does not affect the welfare of Indonesian rural communities. Disclosure of village fund management can stimulate the community to be more innovative in improving people's welfare by utilizing existing resources in the village. \u0000 \u0000Keywords: Accountability, Disclosure, Accountability for Use of Funds, and Village Community Welfare","PeriodicalId":285633,"journal":{"name":"Jurnal Media Wahana Ekonomika","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-01-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121023771","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}
ABSTRAK Riset ini berupaya untuk mengenali dampak kedisiplinan, komitmen organisasi serta budaya organisasi pada kinerja karyawan PT. Maju Global Indonesia Palembang. Ada pula latar balik perkaranya merupakan bagaimana ketertiban, komitmen organisasi serta budaya organisasi mempunyai pengaruh parsial serta simultan pada kinerja. Hipotesis dicoba dengan analisis regresi linear berganda, uji t dan uji f, dengan tujuan supaya akibat variabel independen terhadap variabel dependent pada tingkatan keyakinan 95% (a= 0, 05) bisa dikenal. Hasil penguji pada uji t pada variabel kedisiplinan mempunyai akibat positif terhadap kinerja, perihal nampak dari nilai t hitung (6, 563) t tabel (2, 045), signifikansi (0, 00) di dasar ataupun lebih kecil dari 0, 05, sedangkan pada variabel komitmen organisasi berakibat positif pada kinerja, perihal nampak dari nilai t hitung (4, 411) > t tabel (2,045), pada variabel budaya organisasi tidak mempengaruhi terhadap kinerja, perihal terlihat dari dari nilai t hitung (1, 052) t tabel (2, 045). Pada pengujian pada uji f pada variabel kedisiplinan, komitmen organisasi serta budaya organisasi mempengaruhi positif terhadap kinerja, perihal nampak dari nilai f hitung (5, 502) f tabel (2, 934), serta signifikansi (0, 01) di dasar ataupun lebih kecil dari 0, 05. Kata Kunci : Kedisiplinan, Komitmen Organisasi, Budaya Organisasi, Kinerja ABSTRACT The purpose of the study was to determine the effect of work discipline, organizational commitment and culture on the performance of employees of PT. Maju Global Indonesia Palembang. The problem in this study is "did work discipline, organizational commitment and culture partially and simultaneously affect on performance. Hypothesis testing using multiple linear regression analysis, through the t test and f test, with a view to knowing the effect of the independent variable on the dependent variable at the 95% confidence level (a = 0.05). The test results on the t test on the work discipline variable have a positive effect on performance, it can be seen from the t value (6.563) > t table (2.045), the significance (0.00) is below or less than 0.05, while the organizational commitment variable positive effect on performance, it can be seen from the value of t count (4.411) > t table (2.045), the organizational culture variable has no effect on performance, it can be seen from the value of t count (1.052) > t table (2.045. In testing the F test on the variable work discipline, organizational commitment and organizational culture have a positive effect on performance, it can be seen from the calculated f value (5.502) > f table (2.934), and the significance (0.01) is below or less than 0.05. Keywords : Work Discipline, Organizational Commitment, Organizational Culture, Performance
{"title":"Pengaruh Kedisiplinan, Komitmen Organisasi dan Budaya Organisasi Terhadap Kinerja Karyawan PT. Maju Global Indonesia Palembang","authors":"Nenny Octarinie, Sugeng Mianto Fane, Delimawati Delimawati","doi":"10.31851/jmwe.v19i4.11030","DOIUrl":"https://doi.org/10.31851/jmwe.v19i4.11030","url":null,"abstract":"ABSTRAK\u0000 \u0000Riset ini berupaya untuk mengenali dampak kedisiplinan, komitmen organisasi serta budaya organisasi pada kinerja karyawan PT. Maju Global Indonesia Palembang. Ada pula latar balik perkaranya merupakan bagaimana ketertiban, komitmen organisasi serta budaya organisasi mempunyai pengaruh parsial serta simultan pada kinerja. Hipotesis dicoba dengan analisis regresi linear berganda, uji t dan uji f, dengan tujuan supaya akibat variabel independen terhadap variabel dependent pada tingkatan keyakinan 95% (a= 0, 05) bisa dikenal. Hasil penguji pada uji t pada variabel kedisiplinan mempunyai akibat positif terhadap kinerja, perihal nampak dari nilai t hitung (6, 563) t tabel (2, 045), signifikansi (0, 00) di dasar ataupun lebih kecil dari 0, 05, sedangkan pada variabel komitmen organisasi berakibat positif pada kinerja, perihal nampak dari nilai t hitung (4, 411) > t tabel (2,045), pada variabel budaya organisasi tidak mempengaruhi terhadap kinerja, perihal terlihat dari dari nilai t hitung (1, 052) t tabel (2, 045). Pada pengujian pada uji f pada variabel kedisiplinan, komitmen organisasi serta budaya organisasi mempengaruhi positif terhadap kinerja, perihal nampak dari nilai f hitung (5, 502) f tabel (2, 934), serta signifikansi (0, 01) di dasar ataupun lebih kecil dari 0, 05.\u0000 \u0000Kata Kunci : Kedisiplinan, Komitmen Organisasi, Budaya Organisasi, Kinerja\u0000 \u0000 \u0000ABSTRACT\u0000 \u0000The purpose of the study was to determine the effect of work discipline, organizational commitment and culture on the performance of employees of PT. Maju Global Indonesia Palembang. The problem in this study is \"did work discipline, organizational commitment and culture partially and simultaneously affect on performance. Hypothesis testing using multiple linear regression analysis, through the t test and f test, with a view to knowing the effect of the independent variable on the dependent variable at the 95% confidence level (a = 0.05). The test results on the t test on the work discipline variable have a positive effect on performance, it can be seen from the t value (6.563) > t table (2.045), the significance (0.00) is below or less than 0.05, while the organizational commitment variable positive effect on performance, it can be seen from the value of t count (4.411) > t table (2.045), the organizational culture variable has no effect on performance, it can be seen from the value of t count (1.052) > t table (2.045. In testing the F test on the variable work discipline, organizational commitment and organizational culture have a positive effect on performance, it can be seen from the calculated f value (5.502) > f table (2.934), and the significance (0.01) is below or less than 0.05.\u0000 \u0000Keywords : Work Discipline, Organizational Commitment, Organizational Culture, Performance","PeriodicalId":285633,"journal":{"name":"Jurnal Media Wahana Ekonomika","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-01-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127006352","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}
Pub Date : 2023-01-31DOI: 10.31851/jmwe.v19i4.11032
Rudi Irama, Apollo Apollo
ABSTRAK Penelitian ini bertujuan menganalisis dan mengetahui pengaruh Corporate Sosial Responsibility dan Economic Performance terhadap Tax Avoidance yang dimoderasi oleh Corporate Governance dengan objek penelitian adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia dan Bursa Efek Singapura periode 2018-2020. Data analisis yang digunakan berupa data panel dari perhitungan rasio laporan keuangan dan laporan sustainability perusahaan dengan menggunakan teknik purposive sampling. Teknik analisis data menggunakan analisis regresi linear berganda dengan menggunakan software statistik Eviews 12. Hasil penelitian menunjukkan Corporate Sosial Responsibility berpengaruh negative terhadap Tax Avoidance sesuai dengan penelitian sebelumnya. Sementara itu Economic performance tidak berpengaruh terhadap Tax Avoidance, Corporate Governance tidak memoderasi pengaruh Corporate Sosial Responsibility terhadap Tax Avoidance serta Corporate Governance tidak memoderasi pengaruh Economic Performance terhadap Tax Avoidance. Kata Kunci: Sosial Responsibility, Economic Performance, Tax Avoidance, Corporate Governance. ABSTRACT This study aims to analyze and determine the effect of Corporate Social Responsibility and Economic Performance on Tax Avoidance moderated by Corporate Governance with the object of research being manufacturing companies listed on the Indonesia Stock Exchange and Singapore Stock Exchange for the period 2018-2020. The analytical data used in the form of panel data from the calculation of the ratio of financial statements and company sustainability reports using purposive sampling technique. The data analysis technique used multiple linear regression analysis using statistical software Eviews 12. The results showed Corporate Social Responsibility had a negative effect on Tax Avoidance in accordance with previous research. Meanwhile, Economic performance does not affect Tax Avoidance, Corporate Governance does not moderate the effect of Corporate Social Responsibility on Tax Avoidance and Corporate Governance does not moderate the effect of Economic Performance on Tax Avoidance. Keywords: Corporate Sosial Responsibility, Economic Performance, Tax Avoidance, Corporate Governance
ABSTRAK Penelitian ini bertujuan menganalisis and mengetahui pengaruh Corporate Sosial Responsibility and Economic Performance terhadap Tax Avoidance yang dimoderasi oleh Corporate Governance dengan objek penelitian adalah perusaan manufaktur yang terdaftar di Bursa Efek Indonesia and Bursa Efek Singapura periode 2018-2020。数据分析是通过采用目的性抽样技术，对企业的可持续发展能力和可持续发展能力进行面板数据分析。数据分析技术通过使用 Eviews 12 统计软件进行线性回归分析。企业社会责任对避税产生负面影响。经济绩效与避税的关系是负面的，公司治理与避税的关系是负面的，公司治理与避税的关系是负面的，经济绩效与避税的关系是负面的。 Kata Kunci: 社会责任、经济绩效、避税、公司治理。 ABSTRACT 本研究旨在分析和确定企业社会责任和经济绩效对避税的影响，并通过公司治理进行调节，研究对象是2018-2020年期间在印度尼西亚证券交易所和新加坡证券交易所上市的制造业公司。分析数据采用面板数据的形式，通过目的性抽样技术计算财务报表和公司可持续发展报告的比率。数据分析技术使用统计软件 Eviews 12 进行多元线性回归分析。结果显示，企业社会责任对避税有负面影响，这与之前的研究一致。同时，经济绩效不影响避税行为，公司治理不缓和企业社会责任对避税行为的影响，公司治理不缓和经济绩效对避税行为的影响。 关键词企业社会责任 经济绩效 避税 公司治理
{"title":"Determinan Tax Avoidance Yang Dimoderasi Oleh Corporate Governance (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Dan Bursa Singapura Periode 2018-2020)","authors":"Rudi Irama, Apollo Apollo","doi":"10.31851/jmwe.v19i4.11032","DOIUrl":"https://doi.org/10.31851/jmwe.v19i4.11032","url":null,"abstract":"ABSTRAK \u0000 \u0000Penelitian ini bertujuan menganalisis dan mengetahui pengaruh Corporate Sosial Responsibility dan Economic Performance terhadap Tax Avoidance yang dimoderasi oleh Corporate Governance dengan objek penelitian adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia dan Bursa Efek Singapura periode 2018-2020. Data analisis yang digunakan berupa data panel dari perhitungan rasio laporan keuangan dan laporan sustainability perusahaan dengan menggunakan teknik purposive sampling. Teknik analisis data menggunakan analisis regresi linear berganda dengan menggunakan software statistik Eviews 12. Hasil penelitian menunjukkan Corporate Sosial Responsibility berpengaruh negative terhadap Tax Avoidance sesuai dengan penelitian sebelumnya. Sementara itu Economic performance tidak berpengaruh terhadap Tax Avoidance, Corporate Governance tidak memoderasi pengaruh Corporate Sosial Responsibility terhadap Tax Avoidance serta Corporate Governance tidak memoderasi pengaruh Economic Performance terhadap Tax Avoidance. \u0000 \u0000Kata Kunci: Sosial Responsibility, Economic Performance, Tax Avoidance, Corporate Governance. \u0000 \u0000ABSTRACT \u0000 \u0000This study aims to analyze and determine the effect of Corporate Social Responsibility and Economic Performance on Tax Avoidance moderated by Corporate Governance with the object of research being manufacturing companies listed on the Indonesia Stock Exchange and Singapore Stock Exchange for the period 2018-2020. The analytical data used in the form of panel data from the calculation of the ratio of financial statements and company sustainability reports using purposive sampling technique. The data analysis technique used multiple linear regression analysis using statistical software Eviews 12. The results showed Corporate Social Responsibility had a negative effect on Tax Avoidance in accordance with previous research. Meanwhile, Economic performance does not affect Tax Avoidance, Corporate Governance does not moderate the effect of Corporate Social Responsibility on Tax Avoidance and Corporate Governance does not moderate the effect of Economic Performance on Tax Avoidance. \u0000 \u0000Keywords: Corporate Sosial Responsibility, Economic Performance, Tax Avoidance, Corporate Governance","PeriodicalId":285633,"journal":{"name":"Jurnal Media Wahana Ekonomika","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-01-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126597894","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}
Pub Date : 2022-10-10DOI: 10.31851/jmwe.v19i3.9465
Indah Permata Sari, S. Nafsiah
The type of data collected by the researcher is in the form of qualitative data consisting of primary data and secondary data. Methods of data analysis by collecting data, analyzing data obtained from the company and making comparisons between the two financial statements. The company recognizes revenue using the accrual basis method where the company recognizes revenue when the transaction occurs. The company has not been able to distinguish goods and services that are treated as a single performance obligation and even the company's revenue recognition is not fully in accordance with PSAK No. 72. Recognition of contract revenue with customers of PT. Mandiri Indonesia Agam has not complied with PSAK 72. Because the company recognizes revenue on an accrual basis when the transaction occurs or when the contract is signed without regard to the terms in revenue recognition, while in PSAK 72 the company must recognize revenue in stages over the life of the contract (over the time) or at a certain point (at a point of time) with 3 steps according to financial accounting standards. Income measurement applied by PT. Mandiri Indonesia Agam is based on a signed contract and in accordance with the details of the transaction price without regard to the allocation of the transaction price. This is not in accordance with PSAK No. 72 in the measurement of income. The company has not fully implemented PSAK no. 72 because the company has not been able to fully recognize revenue in stages over the life of the contract (throughout the time) or at a certain point (at a mark of time). The company's management believes that revenue recognition cannot be applied to any contract. There are conditions related to the consumption of benefits by the customer, the increase in the value of assets on the customer's side, as well as the agreement on the payment stage of the contract that the company has not been able to study.
研究者收集的数据类型采用定性数据的形式，包括主要数据和次要数据。数据分析的方法，通过收集数据，分析从公司获得的数据，并在两个财务报表之间进行比较。公司使用权责发生制方法确认收入，公司在交易发生时确认收入。公司无法区分作为单一履约义务处理的商品和服务，甚至公司的收入确认也不完全符合PSAK第72条的规定。与PT. Mandiri Indonesia Agam客户的合同收入确认未遵守PSAK 72。因为当交易发生或合同签订时，公司在权责发生制基础上确认收入，而不考虑收入确认中的条款，而在PSAK 72中，公司必须根据财务会计准则分三个步骤在合同的整个生命周期内(在时间上)或在某个时间点(在某个时间点)确认收入。PT. Mandiri Indonesia Agam采用的收入计量基于签署的合同，并根据交易价格的细节，而不考虑交易价格的分配。这不符合PSAK第72号关于收入计量的规定。公司尚未完全执行PSAK号。72 .因为公司不能在合同有效期内(整个时间)或在某一时刻(某个时间点)分阶段完全确认收入。公司管理层认为，收入确认不能适用于任何合同。有客户消耗利益的相关条件，有客户一方资产增值的相关条件，也有公司无法研究的合同支付阶段的约定。
{"title":"Analisis Pengakuan Pendapatan Berdasarkan PSAK 72 PT Mandiri Indonesia Agam Palembang","authors":"Indah Permata Sari, S. Nafsiah","doi":"10.31851/jmwe.v19i3.9465","DOIUrl":"https://doi.org/10.31851/jmwe.v19i3.9465","url":null,"abstract":"The type of data collected by the researcher is in the form of qualitative data consisting of primary data and secondary data. Methods of data analysis by collecting data, analyzing data obtained from the company and making comparisons between the two financial statements. The company recognizes revenue using the accrual basis method where the company recognizes revenue when the transaction occurs. The company has not been able to distinguish goods and services that are treated as a single performance obligation and even the company's revenue recognition is not fully in accordance with PSAK No. 72. Recognition of contract revenue with customers of PT. Mandiri Indonesia Agam has not complied with PSAK 72. Because the company recognizes revenue on an accrual basis when the transaction occurs or when the contract is signed without regard to the terms in revenue recognition, while in PSAK 72 the company must recognize revenue in stages over the life of the contract (over the time) or at a certain point (at a point of time) with 3 steps according to financial accounting standards. Income measurement applied by PT. Mandiri Indonesia Agam is based on a signed contract and in accordance with the details of the transaction price without regard to the allocation of the transaction price. This is not in accordance with PSAK No. 72 in the measurement of income. The company has not fully implemented PSAK no. 72 because the company has not been able to fully recognize revenue in stages over the life of the contract (throughout the time) or at a certain point (at a mark of time). The company's management believes that revenue recognition cannot be applied to any contract. There are conditions related to the consumption of benefits by the customer, the increase in the value of assets on the customer's side, as well as the agreement on the payment stage of the contract that the company has not been able to study.","PeriodicalId":285633,"journal":{"name":"Jurnal Media Wahana Ekonomika","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-10-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126225261","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}
Pub Date : 2022-10-10DOI: 10.31851/jmwe.v19i3.9462
Fikri Afriansyah, M. Roni
{"title":"Pengaruh Kualitas Produk Dan Harga Terhadap Keputusan Pembelian Pada Rumah Makan Di Desa Muara Meo","authors":"Fikri Afriansyah, M. Roni","doi":"10.31851/jmwe.v19i3.9462","DOIUrl":"https://doi.org/10.31851/jmwe.v19i3.9462","url":null,"abstract":"","PeriodicalId":285633,"journal":{"name":"Jurnal Media Wahana Ekonomika","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-10-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123582110","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}
Pub Date : 2022-10-10DOI: 10.31851/jmwe.v19i3.9459
Akila Akila
{"title":"Pengaruh Mutu Produk Serta Penepatan Harga Terhadap Keputusan Pembeli Pada Usaha Mandiri Palembang","authors":"Akila Akila","doi":"10.31851/jmwe.v19i3.9459","DOIUrl":"https://doi.org/10.31851/jmwe.v19i3.9459","url":null,"abstract":"","PeriodicalId":285633,"journal":{"name":"Jurnal Media Wahana Ekonomika","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-10-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129938818","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}
Pub Date : 2022-10-10DOI: 10.31851/jmwe.v19i3.9467
Mika Hartati, Heriyanto Heriyanto
{"title":"Pengaruh Covid 19 Terhadap Kinerja Karyawan Bagian Klaim Asuransi Pada PT. Jasaraharja Putera Palembang","authors":"Mika Hartati, Heriyanto Heriyanto","doi":"10.31851/jmwe.v19i3.9467","DOIUrl":"https://doi.org/10.31851/jmwe.v19i3.9467","url":null,"abstract":"","PeriodicalId":285633,"journal":{"name":"Jurnal Media Wahana Ekonomika","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-10-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130761350","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}
Pub Date : 2022-10-10DOI: 10.31851/jmwe.v19i3.9461
Erdiansyah Erdiansyah, Erfan Robyardi, Veny Mayasari, Intan Dwi Kurnia Sari
{"title":"Pengaruh Komunikasi Interpersonal dan Motivasi Kerja Terhadap Peningkatan Kinerja Karyawan Bank SumseI BabeI Kantor Cabang Jakabaring PaIembang","authors":"Erdiansyah Erdiansyah, Erfan Robyardi, Veny Mayasari, Intan Dwi Kurnia Sari","doi":"10.31851/jmwe.v19i3.9461","DOIUrl":"https://doi.org/10.31851/jmwe.v19i3.9461","url":null,"abstract":"","PeriodicalId":285633,"journal":{"name":"Jurnal Media Wahana Ekonomika","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-10-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129265438","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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