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All Journal SEGMEN Jurnal Manajemen dan Bisnis Syntax Literate : Jurnal Ilmiah Indonesia Jurnal Bingkai Ekonomi (JBE) Prosiding University Research Colloquium Neo Journal of economy and social humanities
Rusmiyatun Rusmiyatun
STIE Rajawali Purworejo, Indonesia
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Social Sciences

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Journal : SEGMEN Jurnal Manajemen dan Bisnis

 1 
EVALUASI PROSES PENGANGGARAN DANA BANTUAN OPERASIONAL SEKOLAH DI KABUPATEN PURWOREJO Rusmiyatun _ Rusmiyatun
SEGMEN Jurnal Manajemen dan Bisnis Vol 17, No 2 (2021): SEGMEN Jurnal Manajemen dan Bisnis
Publisher : FE Program Studi Manajemen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37729/sjmb.v17i2.6557

Abstract

This study aims to evaluate the budgeting process for School Operational Assistance Funds in Purworejo Regency. Evaluation measurement uses indicators issued by the United Nations Development Program (UNDP) on Good Governance with Transparency and Accountability variables in the Budgeting Process in Purworejo Regency. The samples of this study were 477 schools in Purworejo Regency and the BOS Management Team in Purworejo Regency in the Education, Youth and Sports Office of Purworejo Regency. The results showed that in general the implementation of the principles of good governance for accountability had been carried out well and met the principles of accountability. Even the overall Performance Accountability Score of Purworejo Regency gets a performance score of AA (Very satisfying). Meanwhile, for the Transparency Principle as measured by the legal framework, the availability of public information, open plan planning, implementation and reporting have been carried out quite well, but several schools still do not comply with the transparency of openness in the reporting sector. there are still 26,7% of schools that have not reported online on the Ministry of Education and Culture's website.Keywords: Good Governance, Accountability, Transparency, Purworejo Regency, Budget, BOS Funds.
PENERAPAN INTELLECTUAL CAPITAL DAN GOOD CORPORATE GOVERNANCE SEBAGAI STRATEGI PEMULIHAN KESEHATAN FINANSIAL PASCA PANDEMI COVID 19 Nur Siyami; Rusmiyatun Rusmiyatun
SEGMEN Jurnal Manajemen dan Bisnis Vol 17, No 3 (2021): SEGMEN Jurnal Manajemen dan Bisnis
Publisher : FE Program Studi Manajemen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37729/sjmb.v17i3.7477

Abstract

Tujuan dari penelitian ini untuk menganalisis dan mengkaji tentang penerapan Intellectual Capital dan Good Corporate Governance Sebagai Strategi Pemulihan Kesehatan Finansial Pasca Pandemi Pada UMKM Kabupaten Purworejo. Tingkat intervensi peneliti dalam penelitian ini adalah intervensi minimal dimana peneliti hanya mengumpulkan data tanpa ikut campur dalam kegiatan organisasi. Sampel data dalam penelitian ini sejumlah 120 UMKM yang terdaftar dalam Forum UMKM Kabupaten Purworejo yang diambil dengan dengan menggunakan Teknik purposive sampling. Pengumpulan data yang digunakan dalam penelitian ini adalah teknik wawancara dan teknik dokumentasi. Berdasarkan  hasil uji statistic deskriptif  untuk variabel Intellectual Capital diperoleh  nilai rata-rata sebesar 2.7368 < 3.00 (nilai ideal indikator top performance). Kepemilikan modal diperoleh nilai 0.6290 yang artinya dari 120 UMKM Kabupaten Purworejo rata-rata memiliki modal sendiri sebesar 62%. Nilai Rata-rata ROA sebesar 1.1456 dengan standar deviasi 0.56058  yang apabila dibandingkan nilai ideal ROA sebesar 2.5% dapat disimpulkan bahwa UMKM yang ada di Kabupaten Purworejo belum memiliki kinerja finansial yang baik.
Co-Authors Adi Sucipto Firdaus Firdaus Muhamad Roby Jatmiko Nur Siyami Nur Siyami