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INDONESIA
AKTUAL
Published by Sekolah Tinggi Ilmu Ekonomi Adi Unggul Bhirawa
ISSN : 2337568x     EISSN : -     DOI : -
Core Subject : Education,
Other
We invite unpublished research, empirical study, book review, short communication and high quality research work pertaining to the recent developments and practices in the areas of Financial Institutions and Markets, Tax Accounting, Financial Services, Fiscal Policy, Government and Non Profit Accounting, International Economics and Trade, International Finance as well as emerging paradigms in allied subjects.
Arjuna Subject : -
Articles 99 Documents
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PENINGKATAN AKUNTABILITAS, TRANSPARANSI DAN MANAJEMEN MELALUI MODEL AUDIT DANA RUMAH SAKIT UNTUK PENGUATAN PENGELOLAAN KEUANGAN RUMAH SAKIT Sulistyani, Lilis; ., Mulyadi; Madyo Susanto, Eko
AKTUAL Vol. 1, No. 2 Edisi Februari 2014
Publisher : STIE AUB Surakarta

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Abstract

The purpose of this study were 1 ) to analyze the strengths and weaknesses of the internal control system ( SPI ) , 2 ) identify the risks that arise over the weakness of SPI and 3 ) designing a model program for the audit of the financial management of the funds of Local Government Hospital in Surakarta . Research subjects in this study is the head of accounting / finance , treasurer of the local government hospital financial managers and team members of local government hospital in Surakarta . This research is a qualitative descriptive study will describe the Hospital fund management area and explore the issues contained in the administration of the program and designing a model of internal audit for the financial management of the funds of Local Government Hospital. The results of the analysis of strengths and weaknesses SPI viewed from two aspects: transparency and accountability can be drawn a conclusion that most hospitals already transparent over the financial management of the Hospital Fund , however, there are still 26 % of respondents are less transparent and the transparency of the new partial answer 16%. The accountability aspect of the management of the Hospital Fund is not maximized . This is evidenced by the results of the questionnaire is only 51%, who answered yes when answering questions grains towards accountability. Based on the research findings of the audit program models created can be carried out in accordance with No. Permendagri . 61 th , 2007 and regulations Public Service Board ( BLUD ) in the Ministry of the Interior . Keywords : Accountability , Transparency , Internal Control System , Model Audit Fund
PENGARUH KEPEMIMPINAN DAN MOTIVASI KERJA TERHADAP KINERJA PEGAWAI PD. BPR BANK KLATEN DENGAN KOMITMEN ORGANISASI SEBAGAI INTERVENING Kesdu, Purwito
AKTUAL Vol. 1, No. 2 Edisi Februari 2014
Publisher : STIE AUB Surakarta

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Abstract

The purpose of this study is to determine the influence of leadership and motivation on employees performance at PD. BPR Bank Klaten with an organizational commitment as an intervening variable. The result shows that : there is the influence of leadership, motivation, and organizational commitment as a variable intervening on employees performance at PD BPR Bank Klaten. This study is a survey to PD. BPR Bank employees Klaten with 70 employees as the sample . Data have been collected by questionnaires processed by a linier regression, path analysis, t test, F test and test R2. T tests shows that there is an influence of leadership, motivation, and organizational commitment to employees performance at PD BPR Bank Klaten. The F tests has shown that there is an influence of leadership, motivation, and organizational commitment to employees performance at PD. BPR Bank Klaten simultaneously. The path analysis showed that leadership has a greater influence on the performance of the entire variables: organization commitment and the motivation too. This means that organizational commitment can’t be as an intervening variable, it is as small as the coefficient of a direct influence. From R2 test shows the performance of the independent variables can explain about 87% and 13% can be explained by other variables: communication, ability and work discipline. Keyword: leadership, motivation, organization commitment and performance
PENGARUH STRUKTUR MODAL TERHADAP KINERJA PERUSAHAAN DAN HARGA SAHAM PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA Binangkit, Bagas; Raharjo, Sugeng
AKTUAL Vol. 1, No. 2 Edisi Februari 2014
Publisher : STIE AUB Surakarta

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Abstract

The purpose of this study is to examine the effect of capital structure on firm performance and stock price at a manufacturing company in Indonesia stock exchange. The population in this study is a manufacturing company which is listed on the Indonesian stock exchange with the study periode of 2007 – 2009, totaling 101 companies. Sample method is a purposive sampling to 41 companies. Mechanical testing data uses a regression analysis, paths analysis with significant level of 5% alpha. The result proved that the debt to Equity Ratio is positive and significant impact on Return of Assets, Debt to Asset Ratio is positive and significant impact on the Return Assets and Equity to Assets Ratio is negative but not significant effect on Return of Assets, debt to Equity ratio is positive and significant to direct effect on stock prices, Debt to assets ratio indirect is positive effect on stock prices. Equity to Assets Ratio indirect is positive effect on stock prices. The amount of R total of 0,999 means that the dependent variable (stock price) can be explained by the independent variables (debt to equity Ratio, Debt to Asset Ratio , Equity to Asset Ratio , Return on Assets)of 99,96% while 0,04% is explained by other factors not included in this study Keywords : Capital structure ( debt to equity ratio , debt to asset ratio , equity to assets ratio ) , firm performance ( return on assets ) , and stock prices
PENGARUH KEPEMIMPINAN DAN BUDAYA ORGANISASI TERHADAP KINERJA GURU DENGAN KOMITMEN ORGANISASI SEBAGAI INTERVENING ., Nuryani
AKTUAL Vol. 1, No. 2 Edisi Februari 2014
Publisher : STIE AUB Surakarta

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Abstract

The purpose of this study is to investigate the influence of leadership, Organization culture and Organization commitment to teachers performance of the Government Vocational High School 4 at Klaten. The Hypothesizing which have been formulated in this research are: there is direct and indirect influence of leadership, Organization culture across Organization commitment to teachers performance of the Government Vocational High School 4 at Klaten. The research is a survey to teachers performance the Government Vocational High School 4 at Klaten with 70 respondents Data have been collected with questionnaires processed with, validity and reliability test, the path analysis, t test, F test and test of R2 . The t test result shows that there is influence of leadership, Organization culture and Organization commitment to teachers performance of the Government Vocational High School 4 at Klaten. The F test result shows that there is influence of leadership, Organization culture and Organization commitment to teachers performance of the Government Vocational High School 4 at Klaten simultaneously. From path analysis shows that leadership has a bigger influence to performance than across Organization commitment, and Organization culture as well. It means that Organization commitment can’t be as an intervening variable because the coefficient is as smaller than coefficient as direct influence. From test of R2 shows the independent variable can explain performance about 86,4% and 13,6% can been explained by another variable: commitment, ability. Keyword: leadership, Organization culture, Organization commitment, performance
PENGARUH KEPEMIMPINAN DAN KOMITMEN ORGANISASI TERHADAP KINERJA DENGAN KEPUASAN KERJA SEBAGAI VARIABEL MODERATING ., Surono
AKTUAL Vol. 1, No. 2 Edisi Februari 2014
Publisher : STIE AUB Surakarta

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Abstract

The purpose of this study is to investigate the influence of leadership and organization commitment to teachers performance with job satisfaction as a moderating at The Government Vocational High School 4 at Klaten. The Hypothesis which have been formulated in this research are: there is influence of leadership and organization commitment to teachers performance with job satisfaction as a moderating at The Government Vocational High School 4 at Klaten. The research is a survey to the teachers of The Government Vocational High School 4 at Klaten. Data of this research are primary. Data have been collected with questionnaires processed with assumption of regression test, the moderated regression analysis, t test, F test and test of R2 The t test result shows that leadership and organization commitment have an influence to teachers performance with job satisfaction as a moderating partially. The F tes shows that the leadership and organization commitment have an influence to teachers performance with job satisfaction as a moderating at The Government Vocational High School 4 at Klaten simultaneously. From the moderated regression analysis shows that job satisfaction can’t be a moderating variable to leadership toward performance but for influence of organization commitment toward performance can be moderated job satisfaction. From test of R2 show the independent variable can explain productivity about 84,2 %and 15,8% can be explained another variable like that job environment, job ability. Keyword: leadership, organization commitment, performance, job satisfaction
PENGARUH LOCUS OF CONTROL DAN LINGKUNGAN KERJA TERHADAP KINERJA GURU SMKN 4 KLATEN DENGAN KEPUASAN KERJA SEBAGAI INTERVENING Ruscahyono, Hesthi
AKTUAL Vol. 1, No. 2 Edisi Februari 2014
Publisher : STIE AUB Surakarta

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Abstract

The purpose of this study is to examine the effect of locus of control, work environment and job satisfaction on the performance of teachers at SMK 4 Klaten. Hypotheses that have been formulated in this study are: significant effect of locus of control and the work environment directly and indirectly through job satisfaction on the performance of teachers at SMK 4 Klaten. This study is a survey research. The data used are the primary data collected through the questionnaires to teachers of SMK Negeri 4 Klaten. The obtained data is tested with a test of validity, reliability testing, path analysis, t test, F test and test R2. T test results showed that the locus of control and the work environment significantly influence the performance of teachers at SMK 4 Klaten. In addition, the locus of control has a direct influence on the performance of 0.373 with a significance of 5%, so that the locus of control on the performance of teachers has the greatest influence than other variables. F test results show that the value of F = 8.425 with a significance of 0.000 < 0.05, so it can be concluded jointly independent variables, namely locus of control, work environment and satisfaction affect the performance of teachers at SMK 4 Klaten. Test results of total R2 is 0.827 meaning that the model with this equation, the independent variables (locus of control, work environment and job satisfaction) are able to explain the dependent variable (performance) of 82.7% and the remaining 17.3% is explained by other variables such as: leadership, motivation, organizational commitment, work discipline. The results of direct and indirect effects showed: 1) the direct effect of locus of control on the performance of teachers is greater than the indirect effect of locus of control on the performance of teachers through job satisfaction, so as to improve the performance of teachers is more effective through the direct pathway, 2) Effect of total locus of control to influence the performance of teachers is greater than the total effect of work environment on the performance of teachers, so as to improve teacher performance more effectively through increased locus of control. Keywords: locus of control, work environment, satisfaction, performance
PENGARUH KEDISIPLINAN DAN KEPEMIMPINAN TERHADAP MOTIVASI KERJA DAN KINERJA GURU SMP NEGERI 1 PIYUNGAN ., Tugiman
AKTUAL Vol. 1, No. 2 Edisi Februari 2014
Publisher : STIE AUB Surakarta

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Abstract

The purpose of this study was to determine empirically the influence of discipline and leadership on teacher motivation and performance of SMP N 1 Piyungan Bantul. The data used in this study was primary data were taken with a list of questions given to all teachers, as many as 55 respondents. Test instrument used, path analysis, t test, F test, test R2, and the linearity test. The test results showed all instruments were valid and reliable. T test results can be concluded that the discipline and leadership variables had positive and significant impact on the motivation and performance. Simultaneously test results jointly independent variables affected performance. From the test results obtained R2 value was 0.876, which means the performance was explained by the discipline and leadership to work motivation as an intervening variable was 87.6% and the remaining 12.4% was explained by other variables did not study such a work environment, job satisfaction. Direct and Indirect influence: The direct effect of discipline on the coefficient of performance was greater than the indirect effect on performance through motivation discipline. The direct effect of leadership on performance was greater than the coefficient of the indirect effect on performance through motivational leadership. Motivation can be concluded to be ineffective as an intervening variable. Keywords: discipline, work discipline, motivation, performance
PENGARUH KEPEMIMPINAN DAN KOMITMEN ORGANISASI TERHADAP KINERJA DENGAN KEPUASAN KERJA SEBAGAI VARIABEL MODERATING PADA GURU DI SMK NEGERI 4 KLATEN Surono .
AKTUAL Vol 1, No 2 (2014): Pebruari
Publisher : STIE AUB Surakarta

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Abstract

The purpose of this study is investigate influence of leadership and organization commitment to teacher perfomance with job satisfaction as moderating at The Government Vocational High School 4 at Klaten. The Hypothesis which have been formulated in this research is: there is influence of leadership and organization commitment to teacher perfomance with job satisfaction as moderating at The Government Vocational High School 4 at Klaten The research is a survey to the teacher of The Government Vocational High School 4 at Klaten. Data of this researh is primary. Data have been collected with quesionary was processed with, assumption of regression test, the moderated regression analysis, t test, F test and test of R2 The t test have been done in this research show that leadership and organization commitment have influence to teacher perfomance with job satisfaction as moderating at The Government Vocational High School 4 at Klaten as partial. The F test have been done show that the leadership and organization commitment have influence to teacher perfomance with job satisfaction as moderating at The Government Vocational High School 4 at Klaten as simultance. Keyword: leadership,organization commitment,perfomance, job satisfaction
PENGARUH LOCUS OF CONTROL DAN LINGKUNGAN KERJA TERHADAP KINERJA GURU SMKN 4 KLATEN DENGAN KEPUASAN KERJA SEBAGAI INTERVENING Hesthi Ruscahyono
AKTUAL Vol 1, No 2 (2014): Pebruari
Publisher : STIE AUB Surakarta

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Abstract

The purpose of this study is to examine the effect of locus of control, work environment and job satisfaction on the performance of teachers at SMK 4 Klaten. Hypotheses that have been formulated in this study are: significant effect of locus of control and the work environment directly and indirectly through job satisfaction on the performance of teachers at SMK 4 Klaten. This study is a survey research. The data used are the primary data collected through the questionnaires to teachers of SMK Negeri 4 Klaten. The obtained data is tested with a test of validity, reliability testing, path analysis, t test, F test and test R2. T test results showed that the locus of control and the work environment significantly influence the performance of teachers at SMK 4 Klaten. In addition, the locus of control has a direct influence on the performance of 0.373 with a significance of 5%, so that the locus of control on the performance of teachers has the greatest influence than other variables. F test results show that the value of F = 8.425 with a significance of 0.000 < 0.05, so it can be concluded jointly independent variables, namely locus of control, work environment and satisfaction affect the performance of teachers at SMK 4 Klaten. Test results of total R2 is 0.827 meaning that the model with this equation, the independent variables (locus of control, work environment and job satisfaction) are able to explain the dependent variable (performance) of 82.7% and the remaining 17.3% is explained by other variables such as: leadership, motivation, organizational commitment, work discipline. The results of direct and indirect effects showed: 1) the direct effect of locus of control on the performance of teachers is greater than the indirect effect of locus of control on the performance of teachers through job satisfaction, so as to improve the performance of teachers is more effective through the direct pathway, 2) Effect of total locus of control to influence the performance of teachers is greater than the total effect of work environment on the performance of teachers, so as to improve teacher performance more effectively through increased locus of control. Keywords: locus of control, work environment, satisfaction, performance
PENINGKATAN AKUNTABILITAS, TRANSPARANSI DAN MANAJEMEN MELALUI MODEL AUDIT DANA RUMAH SAKIT UNTUK PENGUATAN PENGELOLAAN KEUANGAN RUMAH SAKIT Lilis Sulistyani; Mulyadi .; Eko Madyo Sutanto
AKTUAL Vol 1, No 2 (2014): Pebruari
Publisher : STIE AUB Surakarta

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Abstract

Research subjects in this study is the head of accounting / finance , treasurer of the local government hospital financial managers and team members of local government hospital in Surakarta . This research is a qualitative descriptive study will describe the Hospital fund management area and explore the issues contained in the administration of the program and designing a model of internal audit for the financial management of the funds of Local Government Hospital. The results of the analysis of strengths and weaknesses SPI viewed from two aspects: transparency and accountability can be drawn a conclusion that most hospitals already transparent over the financial management of the Hospital Fund , however, there are still 26 % of respondents are less transparent and the transparency of the new partial answer 16%. The accountability aspect of the management of the Hospital Fund is not maximized . This is evidenced by the results of the questionnaire is only 51%, who answered yes when answering questions grains towards accountability. Based on the research findings of the audit program models created can be carried out in accordance with No. Permendagri . 61 th , 2007 and regulations Public Service Board ( BLUD ) in the Ministry of the Interior . Keywords : Accountability , Transparency , Internal Control System , Model Audit Fund

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