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INDONESIA
Katalogis
Published by Universitas Tadulako
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Core Subject : Social,
Law, Crime, Criminology & Criminal Justice
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Articles 20 Documents
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Search results for , issue "Vol 5, No 8 (2017)" : 20 Documents clear
MONEY LAUNDERING KAITANNYA DENGAN PEMERIKSAAN TINDAK PIDANA ASAL Latief, Abd Rahman
Katalogis Vol 5, No 8 (2017)
Publisher : Katalogis

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Abstract

Problems Formulation: (1) Can money laundering be on trial without first judging the predicate offences? (2) How to prov money laundering before itsperdicate offences have been legally binding? The purpose of the research were to (1) identify and analyze money laundering without first judging its predicate offences and (2) identify how to prove money laundering before the verdict on its predicate offences have been legally binding. It was a normative research. The result of the research showed two points. (1) Money Laundering was a continued criminal offence (predicate offence). It could be factually judged without fist hearing  its predicate offences as it was independent and its predicate offences were not prerequisite to litigation against it, and there was no legal norm, either in criminal law of procedures or other laws ruling that predicate offences as a prerequisite to litigation Against money laundering. (2) The proving of money laundering before a verdict on a predicate offence had been legally binding, could adopt system commonly yused, i.e.: negative evidence and shifting burden of proof. However, without a verdict on the predicate offices, a money laundering could not be proved and the judge’s sentence tended to be not guilty.
PENGARUH SISTEM HUKUM TERHADAP MANAJEMEN LABA DENGAN MEKANISME CORPORATE GOVERNANCE SEBAGAI VARIABEL PEMODERASI (Studi pada Perusahaan Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia dan Bursa Malaysia) Mayapada, Arung Gihna
Katalogis Vol 5, No 8 (2017)
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Abstract

The purpose of this research is to analyze the effect of legal systems on earnings management and the effect of legal systems on earnings management moderated by managerial and institutional ownerships as the part of corporate governance mechanism. This research covers two countries which are Indonesia representing civil law country and Malaysia representing common law country. This research period is from year 2012 until year 2015. The data are obtained from corporation annual reports which are available in official site of Bursa Efek Indonesia and Bursa Malaysia. The hypotheses testing techniques used in this research are multiple regression analysis, independent sample T test and residual test. The result of multiple regression analysis shows that legal systems have significance effect on earnings management. The independent sample T test shows that there is a significance difference between earnings management degree in Malaysia corporations with Indonesia corporations, which earnings management degree of Malaysia corporations with common law are lower than earnings management degree of Indonesia corporations with civil law. While, the residual tests show that managerial and institutional ownerships are not moderating variables on the relationship of the effect of legal systems on earnings management.
PARTISIPASI MASYARAKAT DALAM PENGELOLAAN OBYEK WISATA ALAM AIR PANAS DAN AIR TERJUN DI DESA MANTIKOLE KECAMATAN DOLO BARAT KABUPATEN SIGI Dg. Materru, Rahmah H. Abd. Hay
Katalogis Vol 5, No 8 (2017)
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Abstract

The Reseach problems are (1) How are the roles of the local communityin the management of natural tourismobject, the spring and the waterfall, (2)How does the local community participate in the management, (3) How are the roles of the local government in the management of the tourism object. The research isqualitatif desciptive. The data were obtained from the observations, interviews, and questioners. The data were analyzed by using data reduction, data presentation, and verification.  The research involved 30 local residents near the tourism object and some informants including the local principals, the chairperson, the elders, the youth figures, the parking men, the guards, and the sellers. The result shows that the local community roles in managing the object are not maximum in some aspects such as economy, social, culture, law, and environmental regulation. Their participation is not maximum shown by their jobs in which they work only as the employee. In addition, the local government roles are not maximum because the accommodation and regulation are not well provided. Theirroles and their participation in managing thenatural tourismobject, the spring and the waterfall in Mantikole are not maximum in some aspects such as economy, social, culture, law, and environmental regulation. The local community’s participation is limited as workers around the area. The government roles are not maximum in providing some accommodations and regulations in that tourism object.
IMPLEMENTASI KEBIJAKAN PENDIDIKAN DAN PELATIHAN KEPALA DESA PADA BADAN PEMBERDAYAAN MASYARAKAT DAN PEMERINTAHAN DESA KABUPATEN DONGGALA Tirtaprima, Riski
Katalogis Vol 5, No 8 (2017)
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Abstract

This study aims to determine the implementation of Education and Training for Village Heads Policy at the Village Governance and Society Empowerment Board of Donggala Regency. The research type of this study is descriptive qualitative research. The informants in this study were 5 people. The determination of informants in this study was using purposive method. The type of data used in this study was primary and secondary data. The analysis of data used in this study was using Miles and Huberman, namely data reduction, data presentation, and conclusion. The theory used in this study was the theory of Donald S. van Meter and Carl E. van Horn consisting of six aspects: Policy Standards and Targets, Resources, Interagency Communications, Characteristics of Implementing Agency (Bureaucracy Structure), Tendencies/Attitudes (Dispositions), and Social, Economic, and Political Conditions. In the implementation of this study, the researcher only focused on five aspects that were assumed to be in accordance with the phenomena that appeared at the time of this study: Policy Standards and Targets, Resources, Interagency Communications, Characteristics of Implementing Agency (Bureaucracy Structure), and Tendencies/Attitudes (Dispositions). Implementation of Education and Training for Village Heads Policy in general must to be improved continuously considering that the program goals was to improve the knowledge and skills of village heads in performing their duties and functions as the spearhead of national and regional development. Of course, in practice, the support of adequate resources is necessary, both human resources that have the ability to understand what their responsibilities in carrying out the process of policy implementation, and non-human resources such as facilities and infrastructures so that these elements can contribute maximally in the implementation process. In addition, to facilitate the implementation process, it should also has good and sustainable communication and cooperation the implementation process, where a good communication comes from a positive cooperation between government officials, in this regard the employees of the Village Governance and Society Empowerment Board of Donggala Regency. Thus, the researcher concludes that the implementation of Education and Training for Village Heads Policy had not run as expected.
KINERJA ORGANISASI UNIT PELAKSANA TEKNIS (UPT) PELATIHAN KERJA USAHA KECIL MENENGAH DINAS TENAGA KERJA DAN TRANSMIGRASI PROVINSI SULAWESI TENGAH Rahmawati, Rahmawati
Katalogis Vol 5, No 8 (2017)
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Abstract

Based on the problem formulation in this study, the researcher specified that the goal of this study was to provide an overview of the organizational performance of the Technical Implementation Unit for Small and Medium Enterprises Work Training of Central Sulawesi Manpower and Transmigration Department, in terms of productivity, quality of service, responsiveness, responsibility, and accountability indicators. This study used descriptive qualitative method that was supported by data obtained from observations, interviews, and documentations. The informant selection used in this study was purposive sampling. The data analysis technique used was interactive analysis by basing on the process of data reduction, data presentation, verification, and conclusion. The results showed that the organizational performance of the Technical Implementation Unit for Small and Medium Enterprises Work Training of Central Sulawesi Manpower and Transmigration Department in executing work training in terms of productivity, responsiveness, and accountability indicators had been going well, but in the terms of the quality of service and responsibility indicators had not been completely going well. In carrying out its performance, the Technical Implementation Unit for Small and Medium Enterprises Work Training of Central Sulawesi Manpower and Transmigration Department encountered various obstacles, such as lack of training facilities and infrastructures, lack of budgets, and lack of training instructors from the Technical Implementation Unit itself.
PENGARUH PERILAKU BELAJAR, FINANCIAL KNOWLEDGE DAN KECERDASAN EMOSIONAL TERHADAP KINERJA PEGAWAI PADA BAGIAN KEUANGAN DI INSTANSI PEMERINTAH KABUPATEN MAMUJU UTARA Nasrullah, Nasrullah
Katalogis Vol 5, No 8 (2017)
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Abstract

The purpose of this study is to determine and analyze simultaneous and partial influence of learning behavior, financial knowledge, and emotional intelligence on the performance of officials at the finance department in the governmental units of North Mamuju regency. The study is conducted in 50 governmental units in North Mamuju, especially in the finance Department. The population of this study consists of 354 people; those who meet the sample criteria are 197 people consisting of 135 civil servants and 62 honorary. The test finds that learning behavior, financial knowledge, and emotional intelligence simultaneously have positive and significant influence on the performance of officials at the finance department in the governmental units of North Mamuju Regency. Learning behavior has a positive but insignificant influence on the performance of officials at the finance department in the governmental units of North Mamuju Regency. Financial knowledge has a positive and significant influence on the performance of officials at the finance department in the governmental units of North Mamuju Regency. Emotional intelligence has a positive and significant influence on the performance of officials at the finance department in the governmental units of North Mamuju Regency.
ANALISIS FAKTOR EKONOMI DAN FAKTOR NON EKONOMI TERHADAP KESADARAN MASYARAKAT MEMBAYAR PAJAK BUMI DAN BANGUNAN (PBB) DI KECAMATAN SIGI BIROMARU KABUPATEN SIGI Famrizal, Andi
Katalogis Vol 5, No 8 (2017)
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Abstract

The objectives of this study include: 1) To determine the economic and non-economic factors that have simultaneous or concurrent impact on public awareness to pay their property tax.; 2) To determine the economic and non-economic factors that have partial impact public awareness to pay their property tax in Biromaru District in Sigi Regency. The number of respondents in this study was 99 taxpayer. The primary data were obtained through submitted questionnaires to the respondents. The preliminary data analysis in this study was started by identify the Cronbach's Alpha to test the validity and reliability of the data. Following that, a multiple regressions was applied by identified the Ftest and t test as well as the coefficient of determination (R2). This analysis was helped by IBM Software SPSS 16. The result of this study shows that economic and non-economic factors have simultaneous or concurrent impact on public awareness to pay property tax. However, this study found that non­economic factors are the critical factors in public awareness to pay property tax. Both of non­economic and economic factors have contribution around 66%, while the remain of 34% can be explained by other factors outside the model of this research.
ANALISIS IMPLEMENTASI PELAKSANAAN ANGGARAN BADAN LAYANAN UMUM DAERAH (BLUD) PADA RUMAH SAKIT UMUM DAERAH ANUTAPURA KOTA PALU (Studi Pada Rumah Sakit Umum Anutapura Kota Palu) Sutrini, Sutrini
Katalogis Vol 5, No 8 (2017)
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Abstract

Singer study aims to review analyze and describe the depth Operating Regarding the Implementation of the Budget Implementation Regional Public Service General Hospital Anutapura ON Palu. Both for the review to know and analyze the factors inhibiting the implementation of the Budget Implementation BLUDs IN RSU Anutapura Palu. The data analysis used descriptive analysis interprektif. Results Of Research Singer gives CONCLUSION: (1) the implementation of the Budget Implementation BLUDs, General Hospital Anutapura Palu Palu Mayor refers ON Regulation No. 61 Year 2007 Financial Management ON Regional Public Service As well as the author adopts Opinion C.Edwar George III (1980) can be Seen From the dimensions of communication, resources, disposition and Bureaucratic Structure rated has undertaken to support the Budget Implementation In managed Finance hearts Stylists BLUDs Transparent and accountable. (2) inhibiting factors hearts Implementation of the Budget Implementation BLUDs IN RSU Anutapura Palu is First ON Acceptance Namely PT Patra Telekomunikasi findings singer was supported by the responses AT respondents Where Not Orderly, the process is efficient, economical, transparent and bertaggung responsible As well as can be provide Value Added, According WITH A healthy business practices bedasarkan Regulation No. 23 of 2005. Both the surflus end of the year do not require a cash deposit of funds remaining All areas are however obliged to Report Under the Government Regulation.
PENGARUH KAPASITAS SUMBER DAYA MANUSIA, PEMANFAATAN TEKNOLOGI SISTEM INFORMASI MANAJEMEN DAERAH, PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH (Studi Pada SKPD Kabupaten Buol) Langenre, Sahroni S.
Katalogis Vol 5, No 8 (2017)
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Abstract

The aim of the study is to determine variable that influence the quality of financial statements of local government. The quality of financial statement referring to four normative preconditions such as: relevance, reliable, comparable, and understandable. The independent variable include human resource capacity, utilization of local management information system technology, and implementation of government accounting standars. Data collection is done by distributing questionnaire to 53 govermental intitutions in Buol regency and also interviewing head of DPPKAD. Data analyzed with SPSS version 17,0 and microsoft exel. Hytesis tested with multiple linier regresion analysis. The results show that, first, human resource capacyti, utilization of local management information system technology, implementation of gevernment standars simultaneously have positive and signivicant influence on the quality of the local government financial statements. Secon, human resource capacity has no positive and significant influence on the local management information system technology, implementation of government accounting standars partially have positive and significant influence on the quality of the local government financial statements.
PENGARUH ORGANISASI PEMBELAJARAN DAN MANAJMEN PENGETAHUAN TERHADAP KINERJA PEGAWAI BADAN PENGELOLA KEUANGAN DAN ASET DAERAH PROVINSI SULAWESUI TENGAH Hidayat, Rahmat
Katalogis Vol 5, No 8 (2017)
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Abstract

The study intends to determine and analyze simultaneous and partial influence of learning organization and knowledge management on the performance of officials in the Agency of Financial and Regional Assets Management. The study uses quantitative desciptive approach that show relationship between variables and select all officials in the office if financial and regional assets of 141 people, as respondents by census method. Data is analyzed by using multiple regressions analysis. The results show that learning organization and knowledge management significantly have simultaneous and partial influence on the performance of officials’ in the office of Financial And Regional Assets Management, Central Sulawesi.

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