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All Journal Dinamika Akuntansi Keuangan dan Perbankan Jurnal Ilmiah Telaah Manajemen Proceeding Fakultas Ekonomi Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Jurnal Mahasiswa Pasca Sarjana Students´ Journal of Accounting and Banking Students´ Journal of Economic and Management Jurnal Ekonomi Pembangunan: Kajian Masalah Ekonomi dan Pembangunan Proceeding SENDI_U Journal of Economic, Bussines and Accounting (COSTING) SEIKO : Journal of Management & Business Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Manajemen dan Usahawan Indonesia
Gregorius Masdjojo
Universitas Stikubank Semarang
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences

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Journal : Jurnal Ilmiah Telaah Manajemen

 1 
PENGARUH PENDAPATAN ASLI DAERAH DAN DANA PERIMBANGAN TERHADAP BELANJA DAERAH SERTA ANALISIS FLYPAPER EFFECT KABUPATEN / KOTA DI JAWA TENGAH TAHUN 2006 – 2008 N. Masdjojo, Gregorius; Sukartono, Sukartono
Jurnal Ilmiah Telaah Manajemen Vol 6 No 1 (2009): vol. 6 No. 1 2009
Publisher : Jurnal Ilmiah Telaah Manajemen

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Abstract

The purposes of this study are to test the influence of Local Government Original Receipt (LGOR) and Balancing Funds (BF) to the Regional Expenditure (RE) and to analyze the districts flypaper effect in CentralJava Province on the period of 2006 to 2008. The object of this research are the 35 districts / cities in Central Java Province which have published their reports of income and expenditure budget area (budget). Data andmodel have fullfiled the Econometrics tests. The LGOR, the GAF and the RS have positive significant effect on RE, while the SAF has not significant effect on RE.The results of t test comparisons, sig, R and R Square forthe GAF to the RE is greater than the revenue of RE, so that RE has flypaper effect. Keywords : Local Government Original Receipt (LGOR), Balancing Funds (BF), GeneralAllocation Funds (GAF), Revenue Sharing (RS), Special Alocation Funds (SAF), Regional Expenditure (RE), Flypaper Effect
PENELUSURAN PERANAN SUMBER-SUMBER PENDAPATAN DAN FISCALL STRESS TERHADAP DERAJAT DESENTRALISASI FISKAL KABUPATEN/KOTA DI PROVINSI JAWA TENGAH 2007-2011 Kartika, Fitria Yuliani; Masdjojo, Gregorius Nasiansenus
Jurnal Ilmiah Telaah Manajemen Vol 11 No 1 (2014): VOL 11 NO. 1 2014
Publisher : Jurnal Ilmiah Telaah Manajemen

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Abstract

This study aimed to examine the effect of Local Revenue, the General Allocation Fund, the Special Allocation Fund and the Fiscall Stress on Fiscal Decentralization Degree of Regency/City in Central Java province on 2007-2011. The data used is Realized Budget Report of 35 district and city in the province of Central Java. Types of data used is a combination of time series and cross section data. Data is analyzed by panel regression technique. The results showed that the Local Revenue has positive and significant impact on Fiscal Decentralization Degree, the General Allocation Fundhas negative and significant impact on Fiscal Decentralization Degree,the Special Allocation Fund has negative and significant impact on Fiscal Decentralization Degree, FiscallStress has positive and significant impact on Fiscal Decentralization Degree. Keywords: The Fiscal Decentralization Degree, The Local Revenue, The General Allocation Fund, The Special Allocation Fund, The Fiscall Stress.
PENGELOLAAN RETRIBUSI PELAYANAN PASAR DI KABUPATEN PEMALANG Noviani, Anita; Masdjojo, Gregorius N
Jurnal Ilmiah Telaah Manajemen Vol 15 No 1 (2018): VOL. 15 NO. 1 2018
Publisher : Jurnal Ilmiah Telaah Manajemen

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Abstract

The objective of this research is to analyze the Expected Oportunity Loss (EOL) in management of market retribution services in Pemalang distric. The sample of this research is three markets from the north and five markets from the south. The reason is because market from the south still used the market days and it didn't happen market from north because there are many thousands of traders. Data collection methods using direct interview to traders, retribution collectors,and market managers. After doing the research, the writer knows the causes Expected Oportunity Loss (EOL) is undisciplined retribution collectors who not understood of regulations so that they only receive retribution without calculating the tariff. We know that market management consists of planning, resource empowerment, finance and supervision but based on the results of the study it can be seen that the planning of the target market service retribution is only based on the calculation of the percentage of the previous year's target and it do not based on existing potential. The writer also knows the resource empowerment not optimal yet because officers still assume that they are collectors not being a managers then markets difficult to develop and innovate and also insufficient infrastructure. In terms of finance also is not optimal because market managers do collecting tax not appropriate with regional regulations. And also based on the research, the writers knows that monitoring and inpection about finance does not do reguraly at market and it can cause aberration. Key words: Planning, Empowering Human Resources, Finance, Supervision.
EVALUASI KINERJA KEUANGAN PADA BLUD RSUD BENDAN KOTA PEKALONGAN TAHUN 2011 – 2015 Wijayanti, Rr. Murni Indah; N. Masdjojo, Gregorius
Jurnal Ilmiah Telaah Manajemen Vol 14 No 2 (2017): VOL. 14 NO. 2 2017
Publisher : Jurnal Ilmiah Telaah Manajemen

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Abstract

Penelitian ini bertujuan untuk mengevaluasi kinerja keuangan BLUD RSUD Bendan Kota Pekalongan tahun 2011 sampai dengan 2015 yang diukur berdasarkan Rasio Keuangan, Rasio Pendapatan PNBP dan berdasarkan Aspek Kepatuhan Pengelolaan Keuangan BLUD Rumah Sakit. Penelitian ini merupakan jenis penelitian deskriptif kuantitatif yang berlokasi di RSUD Bendan Kota Pekalongan. Teknik Pengumpulan Data yang digunakan dengan cara studi dokumenter terhadap data sekunder yang diperoleh dari Laporan Keuangan RSUD Bendan Kota Pekalongan selama periode laporan tahun 2011 sampai dengan 2015.Hasil Penelitian menunjukkan bahwa selama tahun 2011 sampai dengan tahun 2015 Rata-Rata Rasio Kas sebesar 270%, belum efisien dikarenakan belum mencapai skor target BLUD yang telah ditetapkan, Rata-rata Rasio Lancar sebesar 650% sudah memenuhi skor target BLUD yang telah ditetapkan sehingga BLUD RSUD Bendan Kota Pekalongan sudah berada dalam kondisi yang liquid, Rata-rata Rasio Periode Penagihan Piutang ( Collection Period ) sebesar 83 hari, belum memenuhi standar BLUD yang telah ditetapkan, Rata – Rata Rasio Perputaran Aset Tetap ( Fixed Asset Turn Over ) sebesar 46,56%, sudah memenuhi standar BLUD yang telah ditetapkan, Rata – rata Rasio Imbalan atas Aktiva Tetap ( Return on Asset ) sebesar 4,26%, belum mencapai standar BLUD yang telah ditetapkan, Rata – rata rasio Return on Equity ( ROE ) sebesar 4.01%, masih dibawah standar BLUD yang telah ditetapkan, Rata-Rata Rasio Pendapatan PNBP terhadap Biaya Operasional sebesar 78% sudah memenuhi standar BLUD yang telah ditetapkan, dari segi Aspek Kepatuhan Pengelolaan Keuangan BLUD RSUD Bendan Kota Pekalongan dari tahun 2011 sampai 2015 mengalami peningkatan dikarenakan pihak manajemen BLUD RSUD Bendan Kota Pekalongan berangsur-angsur melakukan pemenuhan dokumen-dokumen sesuai ketentuan yang ditetapkan. Kesimpulan : Penilaian Kondisi Keuangan BLUD RSUD Bendan Kota Pekalongan berada pada KATEGORI SEDANG, BBB dengan Rata-rata Total Skor Penilaian dari tahun 2011 sampai 2015 sebesar 62,74%.
ANALISIS PENERIMAAN PBB KABUPATEN / KOTA PROVINSI JAWA TENGAH PERIODE 2009 - 2013 Yunarsih, Yunarsih; Masdjojo, Gregorius N
Jurnal Ilmiah Telaah Manajemen Vol 12 No 2 (2015): vol. 12 No. 2 2015
Publisher : Jurnal Ilmiah Telaah Manajemen

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Abstract

The objectives of this research is to know the impact of the Value of Tax Object and thechange of Tax Object to the Domestic Product of Regional Bruto in Central Java Province. Then this research also to know the impact of the Value of Tax Object, the change of Tax Object and Domestic Product of Regional Bruto to the acceptance of Land and Building Tax in Central Java Province. This research take data from 35 District/City on the period 20092013. The data analyzed by panel data regression technique. This research found that the Value of Tax Object has a significant positive effect to the Domestic Product of Regional Bruto and the Change of Tax Object has significant positive effect on Domestic Product of Regional Bruto. the Value of Tax Object, Change of Tax Object and Domestic Product of Regional Bruto partially have a significant positive effect to the acceptance of Land and Building Tax. But Domestic Product of Regional Bruto is not the intervening variable on the relationship between Change of Tax Object and the acceptance of Land and Building Tax.Keywords : the value of tax object, the change of tax object, domestic product of regional bruto and the acceptance of land and building tax
Co-Authors 09.05.52.0010 Octa Artarina 10.05.52.0012 Riswati 10.05.52.0096 Vhaffrixca Aiffani 10.05.52.0127 Umirotul Fauziah 12.05.51.0171 Mega Kusumawati, 12.05.51.0171 12.42.02.0038 Endah Purbarini 1352020059 Rifiana Darmasti, 1352020059 Akuarista, Arum Ayudya Shita Devi Azizah, Istiqomah Azizah, Istiqomah Dina Fadhilah Endah Purbarini Endah Purbarini, Endah Felix Ananta Santoso, 14.05.52.0072 Fika Nurul Hidayati Imam Suleni Istiqomah Azizah, 14.05.52.0043 Istiqomah Azizah, 14.05.52.0043 Kartika, Fitria Yuliani Khibtiyah, 13.05.51.0192 Khibtiyah, 13.05.51.0192 Listiyorini Wahyu Widati Merly Rosetiyana, 14.05.52.0275 Muammar Fahmi Nabila Sabrina Asma Sinaga Sinaga Noviani, Anita Octa Artarina Putri, Adelia Sadaruddin, Tubagus Muhammad Sinta Trisna Yanti Sinta Trisna Yanti, 15.05.52.0057 Siti Khotimah, 15.05.52.0363 Sugino Sugino Sukartono Sukartono Sunny Safryani Titiek Suwarti Wijayanti, Rr. Murni Indah Yudhi Prasetyo, Yudhi Yuli Priastuti, Wahyu Yuli Priastuti, Wahyu Yunarsih, Yunarsih Zulfa Maulida Rifki Fitria, 14.05.52.0243 Zulfa Maulida Rifki Fitria, 14.05.52.0243