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ANALISIS FAKTOR KEPERILAKUAN ORGANISASI TERHADAP KEGUNAAN SISTEM AKUNTANSI KEUANGAN DI BADAN KEUANGAN DAERAH PEMERINTAH PROVINSI SUMATERA BARAT Yulistia, Yulistia; Yanti, Novi; Purwasih, Ika
Jurnal Benefita Vol 2, No 3 (2017): Jurnal Benefita : Ekonomi Pembangunan, Manajemen Bisnis & Akuntansi
Publisher : LLDIKTI Wilayah X

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (204.8 KB) | DOI: 10.22216/jbe.v2i3.2444

Abstract

This study aims to determine the effect of behavioral organization in the measure by training, clarity of purpose, and superior to the regional financial accounting system. Research sample is 30 respondent people have authority including civil servants who work in the financial sector in a body of regional financial the goverment province of West Sumatera . Data used are primary data obtained through questionare dissemination of research. In this research study variable grouped into two categories. The first independent variable consisted of the organization as measured by behavioral training, clarity of purpose and superior support. The second is the dependent variable is the area of financial accounting systems. To perform hypothesis testing is used in quantitative data analysis methods. Hypothesis test equipment used in the process of testing hypothesis is multiple regression model, statistical f-testand statistical t-test. Based on result of testing hypothesis was found that training did not significantly influence regional financial accounting system. The second hypothesis testing results show that the clarity of purpose did not significanlyt effect the usefulness of the area of  financial accounting system, the third hypothesis testing result indicate that support employer significant effect on the area of financial accounting system usability, while the fourth hypothesis testing result show that the training, clarity of purpose, and supervisor support a significant effect on the financial accounting system in a body of regional financial the goverment province of west sumatera.Penelitian ini bertujuan untuk mengetahui pengaruh keperilakuan organiasi yang diukur dengan pelatihan, kejelasan tujuan, dan dukungan atasan terhadap sistem akuntansi keuangan daerah. Penelitian dilakukan kepada 30 orang responden yang mempunyai wewenang dalam bidang keuangan di Badan Keuangan Daerah Pemerintah Provinsi Sumatera Barat. Data yang digunakan adalah data primer, yang diperoleh melalui penyebaran kuisioner penelitian. Di dalam penelitian ini dikelompokkan variabel penelitian ke dalam dua kategori. Pertama variabel independen yang terdiri dari keperilakuan organisasi yang diukur dengan pelatihan, kejelasan tujuan, dan dukungan atasan. Kedua adalah variabel dependen yaitu sistem akunatansi keuangan daerah. Untuk melakukan pengujian  hipotesis maka digunakan metode analisis data secara kuantitatif. Alat uji hipotesis yang digunakan dalam proses pengujian hipotesis adalah model regresi linear berganda, uji f-statistik dan uji t-statistik. Berdasarkan hasil pengujian hipotesis pertama ditemukan bahwa pelatihan tidak berpengaruh signifikan terhadap kegunaan sistem akuntansi keuangan daerah. Hasil pengujian hipotesis kedua menunjukkan bahwa kejelasan tujuan tidak berpengaruh signifikan terhadap kegunaan sistem akuntansi keuangan daerah. Hasil pengujian hipotesis ketiga menunjukkan bahwa dukungan atasan berpengaruh signifikan terhadap kegunaan sistem akuntansi keuangan daerah, sedangkan hasil pengujian hipotesis keempat menunjukkan bahwa pelatihan, kejelasan tujuan, dan dukungan atasan berpengaruh signifikan terhadap kegunaan sistem akuntansi keuangan di Badan Keuangan Daerah Pemerintah Provinsi Sumatera Barat.
Karakterisasi Morfologi dan Potensi Hasil Durian Lokal Bangka Mustikarini, Eries Dyah; Khodijah, Nyayu Siti; Yulistia, Yulistia
AGROSAINSTEK: Jurnal Ilmu dan Teknologi Pertanian Vol 1 No 1 (2017): AGROSAINSTEK: Jurnal Ilmu dan Teknologi Pertanian
Publisher : Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (297.56 KB) | DOI: 10.33019/agrosainstek.v1i1.1

Abstract

Durian is a plant that susceptible to genetic erosion. Exploration and characterization of Bangka local durian need to be protected germplasm of Bangka local durian. This research aims to characterize the morphology, determine the relationship, and yield of Bangka local durian. The research had been conducted in December 2011 to February 2012 in West Bangka, Central Bangka, and South Bangka regency. The research methods were exploration, identification, and characterization. The result shows there are 11 accessions from West Bangka, 11 accessions from South Bangka and 5 accessions from Central Bangka. Similarity analysis using quantitative and qualitative characteristics divides into five groups at 60% similarity level. The average yield of Bangka local durian about 40-250 fruits/year. Sigajah accession has the highest yield potency with average fruit weight of 2.3 kg and 60-140 fruits/plant.
ANALISIS KUALITAS PRODUK, HARGA DAN PROMOSI TERHADAP KEPUTUSAN PEMBELIAN MINYAK RAMBUT POMADE GATSBY PADA MAHASISWA FAKULTAS EKONOMI UNES-AAI Yulistia, Yulistia
JEBI | Jurnal Ekonomi Bisnis Indonesia Vol 13 No 2 (2018): Jebi
Publisher : Sekolah Tinggi Ilmu Ekonomi Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (531.639 KB) | DOI: 10.36310/jebi.v13i2.99

Abstract

This research aims to determine whether there is an influence of product quality, price, andpromotion on the decision to purchase Gatsby pomade products. The data collection method used inthis research is by using a questionnaire, which is a data collection technique that is carried out bygiving a set of questions or statements to students of the economic faculties of Unes-AAI.2017-2018who use Gatsby pomade products. The method of data analysis in this study used multiple linearregression. The results of this study indicate that: 1) Based on the t test it is known that the variablesof Product Quality, Price, and Promotion have a significant effect on Purchasing Decisions becausethe calculated t value is greater than t table and the sig value is smaller than the probability. 2) Basedon the F test it is known that the Product Quality, Price, and Promotion variables together have asignificant effect on Purchasing Decisions because the calculated F value is greater than F table andthe sig value is smaller than the probability. 3) The results of the analysis of determination obtainedthe Adjusted R Square number of 0.624. This shows the percentage of product quality variables,prices, and purchasing decisions, in explaining the variance of the Purchase Decision variable is59.8%. While the remaining 40.2% is influenced by other variables outside of this study such asbrands, places etc.      
Analisis Strategi Pemungutan Pajak Bumi Dan Bangunan Terhadap Efektifitas Target Penerimaan PBB (studi Kasus Nagari Timbulun Kab. Sijunjung) Yulistia, Yulistia
JEBI | Jurnal Ekonomi Bisnis Indonesia Vol 14 No 01 (2019): jebi
Publisher : Sekolah Tinggi Ilmu Ekonomi Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (482.688 KB) | DOI: 10.36310/jebi.v14i01.121

Abstract

Abstrak: Menurut Undang-Undang No 28 taun 2009 Pajak Bumi dan BangunanPedesaan danPerkotaan (PBB P2) merupakan salah satu pajak yang dikelola olehpemerintah daerah. NagariTimbulun yang berada di wilayah Kabupaten Sijunjung memiliki tunggakan pajak yang cukupbesar. Besarnya tunggakan pajak menjadi tantangan bagi pemerintahan Nagari Timbulun dalammengoptimalkan penerimaan. Penelitian ini mendeskripsikanmengenai kendala yang dialami olehpemerintahan Nagari Timbulun dalam penerapan penerimaan PBB. Penelitian ini menjelaskanmengenai strategi yang digunakan, serta mengetahui tingkat efektivitaspenerimaan PBB sebagaipajak daerah. Penelitian ini merupakan penelitian deskriptif dengan teknik pengumpulan databerupawawancara dan dokumentasi. Pemilihan informan menggunakan teknik purposive. Teknisanalisis data yang digunakan adalah kualitatif dan kuantitatif. Hasil penelitian ini menunjukkanPemerintahan Nagari Timbulun mengalami kendala yang disebabkan tingkat pendidikanmasyarakat yang masih rendah, kemiskinan, ketidakpercayaan masyarakat dan kurang optimaldalam pelayanan. Hal ini juga dapat dilihat dari penerimaan PBB Nagari Timbulun dengan rangeratio 60-80 tergolong kurang efektif.