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Pengaruh kejelasan sasaran anggaran, desentralisasi dan akuntabilitas publik terhadap kinerja manajerial Satuan Kerja Perangkat Daerah (Studi empiris pada SKPD Pemerintah Kota Pekanbaru) Wahyuni, Rizka; Rasuli, Muhammad; Diyanto, Volta
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

The purpose of this research is to know whether the influence of budget goal clarity, decentralization and public accountability of SKPD managerial performance. The technical data collection of this survey is the questionnaire directly sent to the SKPD city government of pekanbaru. Total of respondents used in this research is 94 respondents (78,33%). The method of analysis used is the multiple linear regression using SPSS version 21. The result of this research showed that simultaneous regression test (F-test) is budget goal clarity, decentralization and public accountability influence to the managerial performance on SKPD. The result of partial regression test (T-test) showed that decentralization have significant influence to managerial performance of SKPD, but budget goal clarity and public accountability is contrary. The coefficient determination (R2) effect by all independent variables are 24,8% while the remaining 75,2% influenced by other variables were not examined in this study.Keywords: Managerial Perfomance, Budget Goal Clarity, Decentralization and Public Accountability
THE THE EFFECT OF UNDERSTANDING OF ACCOUNTING, REFORM TAXATION, TAXING SOCIALIZATION, AND TAXATION SANCTIONS TOWARDS OBLIGATION OF TAXATION OBLIGATIONS IN TAX SERVICE OFFICES LISTED AT REGION OFFICES IN THE DIRECTORATE GENERAL OF NORTH SUMATRA TAX I Wahyuni, Rizka
International Journal of Public Budgeting, Accounting and Finance Vol 2 No 4 (2019): Journal of Public Budgeting, Accounting and Finance
Publisher : Asosiasi Dosen Akuntansi Indonesia

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Abstract

This study aims to analyze the influence caused by accounting understanding variables, tax administration reforms, tax socialization and tax sanctions on corporate taxpayer compliance at the tax service office registered at the Regional Office of the Directorate General of North Sumatra tax I. This research uses convenience sampling technique with a sample of 100 corporate taxpayers that obtained by using the calculation of the Slovin formula. The data collection technique in this study is a questionnaire, while the data analysis technique used is multiple linear regression analysis processed with the help of the SPSS program. From the results of tests that have been carried out, the simultaneous regression test (Test F) shows that all independent variables studied have a simultaneous influence on the variable of corporate taxpayer compliance. Partial regression test (t test) shows that accounting understanding partially has positive and significant effect on corporate taxpayer compliance, tax administration reforms partially has positive and significant effect on corporate taxpayer compliance, taxation socialization partially has positive and significant effect on taxpayer compliance agency, and taxation sanctions partially have a positive and significant effect on compliance with corporate taxpayers.
Medical Service Management Analysis in the Specialist Medical Centre I Ketut Agus Prasetyo; Rizka Wahyuni; Teofilus Timon Lirungan; Bambang Ariyanto
Hang Tuah Law Journal VOLUME 5 ISSUE 2, OCTOBER 2021
Publisher : Fakultas Hukum Universitas Hang Tuah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30649/htlj.v5i2.44

Abstract

Healthcare services, as frontline services, have an essential role in creating a healthy society. Indeed, the community will choose qualified health services for treatment. Hence, the services need to improve the existing management to provide the best quality. The regulation concerning medical service standards is under the Republic of Indonesia's Minister of Health No. 1438 of 2011. The type of research in this article is normative research, using a statutory and conceptual approach analyzed and presented descriptively. As a health service provider facility, the specialist medical center must provide standarized services and have good management. The problem is in the service system's poor management. The specialist medical center must provide effective, safe, quality, and non-discriminatory services by prioritizing patients' interests under professional standards, services, and operational procedures to accelerate service and provide service satisfaction.
Pendampingan Bagi Keluarga Penerima Manfaat (KPM) PKH di Nagari Silayang Kabupaten Pasaman Rizka Wahyuni; Nora Susilawati
Jurnal Perspektif Vol 5 No 4 (2022): Jurnal Perspektif: Jurnal Kajian Sosiologi dan Pendidikan, Universitas Negeri Pad
Publisher : Labor Jurusan Sosiologi, Fakultas Ilmu Sosial, Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/perspektif.v5i4.693

Abstract

Penelitian ini bertujuan untuk menganalisis pendampingan PKH dalam mengatasi masalah yang dihadapi oleh Keluarga Penerima Manfaat (KPM) di Nagari Silayang Kabupaten Pasaman. Penelitian ini menarik diteliti dikarenakankurangnya fasilitas, motivasi, dan edukasi, yang diberikan oleh pendamping kepada KPM PKH di Nagari Silayang. Teori yang digunakan adalah teori pembangunan masyarakat pendekatan Improvement vs transformation oleh Long dan teori pembangunan pendekatan pembangunan sosial oleh Midgley. Yang mana perubahan pada suatu kondisi yang tidak sesuai dengan harapan sehingga diperlukan perbaikan. Jenis penelitian yang digunakan adalah kualitatif pendekatan studi kasus intrinsik.Informan penelitian ditentukan dengan metode purposive sampling. Purposive sampling merupakan teknik penentuan informan yang dianggap paling tahu dengan pertimbangan tertentu yang dapat memberikan informasi terkait dengan penelitian yang diharapkan. Jumlah informan dalam penelitian ini 15 orang. Data dikumpulkan dengan observasi, wawancara dan dokumentasi, kemudian dianalisis menggunakan reduksi data, display data, dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa Pertama, fasilitas PKH terkait fasilitas pendidikan tidak memadai. Dari segi fasilitas, sarana dan prasarana untuk pertemanan kelompok masih kurang baik. Fasilitator PKH dan KPM secara bergantian menggunakan mushola dan Rumah KPM untuk menyelesaikan masalah ini. Kedua, motivasi. Pendamping memotivasi KPM PKH dengan memberikan modul dan mengingatkan KPM bahwa pendidikan dan kesehatan sangat penting, dan Edukasi. Ketiga, edukasi yang diberikan fasilitator kepada KPM di Nagari Silayang antara lain membiarkan anak bermain bersama, seperti bermain dengan mainan seperti poster huruf dan angka, mengawasi perilaku buruk anak seperti melarang memukul, membayar SPP, membeli buku, alat tulis, sepatu dan seragam. Dari hasil penelitian ini diharapkan kepada pendamping PKH, untuk lebih meningkatkan perannya sebagai pendamping dan memberikan motivasi, edukasi, dan fasilitas yang memadai sesuai dengan yang diharapkan oleh pemerintah dan dapat dirasakan oleh masyarakat agar program keluarga harapan dapat berhasil mengentaskan kemiskinan dan meningkatkan kualitas sumber daya, baik dalam kontek kesehatan maupun pendidikan terutama pada kelompok masyarakat miskin.