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All Journal Jurnal Mirai Management Jurnal Neraca: Jurnal Pendidikan dan Ilmu Ekonomi Akuntansi
Dwirini Dwirini
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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CORPORATE GOVERNANCE DAN KINERJA KEUANGAN SERTA NILAI PERUSAHAAN PADA PERUSAHAAN DI INDONESIA Rina Tjandrakirana; Ubaidillah Ubaidillah; Dwirini Dwirini
Jurnal Neraca: Jurnal Pendidikan dan Ilmu Ekonomi Akuntansi Vol 1, No 2 (2017): JURNAL NERACA
Publisher : Program Study of Accounting Education FKIP University of PGRI Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (468.247 KB) | DOI: 10.31851/neraca.v1i2.2218

Abstract

Penelitian ini membuktikan secara  empiris pengaruh Corporate Governance terhadap kinerja keuangan dan nilai perusahaan pada perusahaan di Indonesia. Metode pengambilan sampel yang digunakan adalah dokumentasi dan diperoleh sampel sebanyak 67 pengamatan pada perusahaan di Indonesia. Penelitian ini dilakukan pada tahun 2014 s/d 2016 dan menggunakan data primer dan sekunder. Proses analisis data yang dilakukan adalah teknik statistik deskriptif, dilanjut uji data panel kemudian memperkirakan model menggunakan model efek umum, model efek tetap dan model efek acak. Pengujian dalam penelitian ini menggunakan software SPSS versi 16. Berdasarkan hasil penelitian diketahui bahwa hasil yang positif dan signifikan antara Corporate Governance dan ROA (Model 1), ROE (Model 2). Hal senada juga menunjukkan nilai yang positif signifikan antara Corporate Governance dan  nilai perusahaan.
A New Application of School Budgets: Utilization Perspective Diky Paramitha; Dwirini Dwirini; Zulkifli Sultan
Jurnal Mirai Management Vol 8, No 2 (2023)
Publisher : STIE AMKOP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/mirai.v8i2.5758

Abstract

The School Activity Plan and Budget Application (ARKAS) is an information system that utilizes advances in Information Communication and Technology (ICT) to carry out the functions of the system of budgeting, implementing, administering and accountability of school operational assistance funds in primary and secondary education units nationally. This application was created to handle school financial management problems whose process is still done manually and has not been integrated with one system. With the support of integrated technology, schools can use it to manage finances and the Ministry of Education and Culture and Technology can monitor the accountability of each school. The purpose of this study is to analyze the use of ICT for school budget management. Data collection in this study through observation, interviews and documentation. Data analysis techniques are carried out by data reduction, data presentation, data analysis and conclusions to the results. From the research, it was concluded that the average use of ICT in each region in managing school installments is still low so that the decision of the Ministry of Education and Culture in creating applications to integrate the system is very appropriate to increase the use of ICT in managing school budgets Keywords: ICT, ARKAS
Co-Authors Diky Paramitha Tjandrakirana, Rina Ubaidillah Ubaidillah Zulkifli Sultan