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All Journal ACCOUNTABILITY Jurnal Ipteks Akuntansi Bagi Masyarakat
Lintong, Diana Nova
Universitas Sam Ratulangi
Computer Science & IT Economics, Econometrics & Finance

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PENGARUH IMPLEMENTASI SISTEM AKUNTANSI, PENGELOLAAN KEUANGAN DAERAH DAN PENGAWASAN INTERNAL TERHADAP KINERJA PEMERINTAH KOTA KOTAMOBAGU Lintong, Diana Nova; Saerang, David Paul Elia; Ilat, Ventje
ACCOUNTABILITY Vol 6, No 1 (2017): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.16034.6.1.2017.118-127

Abstract

Governance implementation of good government in a country is an inevitable requirement. The Government shall apply the rules of good in running the Government, including the rules in the field of financial management. governments need to have an accounting system that not only serves as a means of controlling financial transactions, but the financial accounting system should support the achievement of the performance. Because the assessment Good governance can be seen from the achievement of the Government's own performance, measuring the achievement of performance is critical to assess the accountability of organizations and managers to produce better public services. (Sukmana and Anggasari, 2009). The purpose of this study was to determine the effect of implementation Accounting System, Financial Management and Internal Controls have a significant impact on the Kotamobagu City  Local Government Performancent. The object of this research is Kotamobagu City Government. Instruments in this study was a questionnaire with Likert scale 1-5 and processed using SPSS 19. The analytical method used is multiple linear regression analysis. The conclusion of this study are implementation Accounting System, Regional Financial Management and internal controls  jointly significant effect on the performance of Local Government with a contribution of 50.5%, whereas only partially Accounting System and Regional Financial Management that significantly influence the Local Government Performance , Suggestions from this study is that the government that Kotamobagu further enhance the system of reward and punishment and the Kotamobagu Government Performance  should also be maintained or improved further in terms of internal oversight.Keywords: Systems, accounting, management, monitoring, performance
IPTEKS STRATEGI PEMASARAN BBM NON SUBSIDI PADA PT PERTAMINA (PERSERO) BRANCH MARKETING SULUTENGGO REGION VII Paraswati, Sawindri Dyah; Lintong, Diana Nova
Jurnal Ipteks Akuntansi Bagi Masyarakat Vol 2, No 2 (2018): JIAM
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/jiam.2.02.2018.21736

Abstract

Because of the importance of fuel oil for community needs both for household, business, transportation and industrial sectors. As the largest oil and gas company in Indonesia, even globally, Pertamina certainly has a specific strategy to market its products. Competition in the retail business of non-subsidized fuels is strongly influenced by government policies in terms of determining the price of shared fuels. The marketing of PT Pertamina Sulutenggo Cabang VII Daerah has the duty to market fuel oil to all areas of Sulutenggo and also the company carries out various strategies to survive on the market. In October 2018 Pertamina had just raised non-subsidized fuel prices throughout Indonesia, the prices set were not so much different from other regions, except for areas affected by natural disasters such as NTB and Central Sulawesi for the time being they did not rise. For now PT Pertamina Marketing Sulutenggo Branch focuses on the marketing strategy of non-subsidized fuels by holding various events, recently PT Sulutenggo Branch Marketing in commemoration of the national customer day on September 4, 2018, Pertamina held an event at the gas station. Coco Samrat by distributing gifts to customers who buy non-subsidized fuel, such an event is also part of the prtamina strategy in marketing non-subsidized products. With this analysis carried out with the title of marketing strategy so that it aims to determine the implementation of marketing strategies for Non-Subsidized BBM PT Pertamina Marketing Sulutenggo Branch. The analysis used in this strategy is the marketing mix, which is "4P".Keywords: Marketing Strategy for Non-Subsidized Retail Oil Fue
Co-Authors David Paul Elia Saerang Paraswati, Sawindri Dyah Ventje Ilat