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Katalogis
Published by Universitas Tadulako
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Articles 20 Documents
Search results for , issue "Vol 6, No 6 (2018)" : 20 Documents clear
PENGARUH PENDAPATAN ASLI DAERAH DAN DANA ALOKASI UMUM TERHADAP BELANJA MODAL STUDI PADA KABUPATEN/KOTA DI SULAWESI TENGAH Warasati, Ni Nyoman; Palampanga, Anhulaila M.; Iqbal B., Mohammad
Katalogis Vol 6, No 6 (2018)
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Abstract

The purpose of this sampling study is to determine and analyze the growth of local revenue, general allocation funds and capital expenditure. Also, it intends to determine and analyze simultaneous and partial influences of local revenue and general allocation funds on capital expenditure. Sample of this study consists of 11 regencies/cities in Central Sulawesi that have been selected by purposive sampling technique. Data analysis methods are growth ratio and multiple regression analysis. The results show that the average growth of local revenue, general allocation funds and capital expenditure tend to fluctuate during 3 years of budget period. Simultaneous test indicates that local revenue and general allocation funds have positive and significant influence on capital expenditure. Partial tests prove that local revenue has insignificant influence on capital expenditure while general allocation funds has positive and significant influence on capital expenditure. Determinant coefficient R-square of 0,413 indicates that 41,30% of capital expenditure is influenced by local revenue and general allocation funds, while the remaining of 58,70% influenced by other variables that have not studied.
PENGARUH PENGENDALIAN INTERNAL DAN KETAATAN ATURAN AKUNTANSI TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI (Studi pada Bendahara SKPD Se-Kabupaten Buol) Nuraini, Nuraini; Muslimin, Muslimin; Kahar, Abdul
Katalogis Vol 6, No 6 (2018)
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Abstract

The study aims to describe: 1) simultaneous influence of internal control and adherence to accounting rules on the tendency of accounting fraud on treasurers in governmental working units in Buol District; 2) significant influence of internal control, partially on the tendency of accounting fraud on treasurers in governmental working units in Buol District; 3). significant influence of adherence to accounting rules on the tendency of accounting fraud, partially on treasurers in governmental working units in Buol District. Statistical results using multiple linear regressions analysis with SPSS 16.0 finda that : 1) internal control and adherence to accounting rules have simultaneous influence on the tendency of accounting fraud on treasurers in governmental working units in Buol District; 2) internal control partially has positive and significant influence on the tendency of accounting fraud on treasurers in governmental working units in Buol District; 3) adherence to accounting rules partially has positive and significant influence on the tendency of accounting fraud on treasurers in governmental working units in Buol District.
DISIPLIN KERJA PEGAWAI NEGERI SIPIL BAGIAN KEPEGAWAIAN RUMAH SAKIT UMUM DAERAH UNDATA PROVINSI SULAWESI TENGAH Laledak, Sulastri
Katalogis Vol 6, No 6 (2018)
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Abstract

This study aims to describe and analyze the discipline of civil servants employment of civil servants in the general hospital area of Central Sulawesi province. The theory used as a foothold of analysis is the theory of veitzhal rivai which consists of five aspects namely the level of attendance, obedience to work rules, adherence to work standards, high levels of vigilance and ethical work.The research method used is qualitative research with descriptive method where the informant is five people and chosen pursuant to purpossive that is chosen with certain consideration and purpose. Data collection techniques consist of interviews, observation and documentation. The results showed that the discipline of employees from the five aspects studied there are three aspects of the implementation has not run properly, the first presence, which is seen from absenteeism is still low, the second from the aspect of obedience to work regulations is still less this can be seen from the number of employees who do not pay attention Work regulation, the third of the aspects of high awareness level is also still not good, judging from the use of office facilities that are not in place. While in the fourth aspect of adherence to the standard work is very good, this can be seen where the employees in the work refers to technical instructions so that in completing the work the results have been maximized. Fifth, from the aspect of ethical work is also very good, it is seen from employees who show good behavior and attitude in accordance with ethics in general.
MOTIVASI KERJA PEGAWAI PADA BADAN PENELITIAN DAN PENGEMBANGAN DAERAH PROVINSI SULAWESI TENGAH Suangga, Yulistina
Katalogis Vol 6, No 6 (2018)
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Abstract

This research used qualitative research method. It was conducted at Research and Development Body of Central Sulawesi Province with 7 informants drawn by applying purposive sampling. The data were collected through interview, observation and documentation. The data were analyzed by applying Domain analysis technique by Sugiono (2009:255), obtaining general and whole description from the research or social situation. The result of the research showed that the working motivation of the employees at Research and Development Body of Central Sulawesi Province was in the category of Good, it was proven by 3 aspects as what has been stated in  the theory of McClellend that achievement, power and affiliation are the sources of working motivation for the employees to do their duties and functions properly. The research proved that the employees had shown high motivation to work well with a hope to get  good acknowledgement from either the higher employees or their co-workers, as well as from power aspect, in which they had performed good working motivation which led to position or promotion and from affiliation aspect, in which the employees had shown good working motivation because the higher and the lower were cooperating together in achieving the vision and mission of Research and Development Body of Central Sulawesi Province.
PENGARUH BELANJA LANGSUNG DAN TIDAK LANGSUNG TERHADAP EKUITAS DANA (Studi Pada Kabupaten/Kota di Sulawesi Tengah) Chazbullah, Muchammad Chusni
Katalogis Vol 6, No 6 (2018)
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Abstract

AbstractThe goals of this study is to determine and analyze the growth of direct expenditure, indirect expenditure, and equity funds as well as to determine simultaneous and partial influence of direct and indirect expenditure on equity funds. Sample of the study consists of 11 districts/towns in Central Sulawesi that is selected with purposive sampling method. Method of analysis is descriptive and multiple linear regressions. The result find that the average growth of both direct and indirect expenditure is decreased while the average of equity funds has been increasing. The result of simultaneous test indicates that direct and indirect expenditures have significant influence on equity funds. Determinant coefficient of R-Square value of 0,770 that indicates the influence of direct and indirect expenditure on equity funds is 77,00%, while 23,00% influenced by variables that are mot studied.
PENGARUH ORGANIZATIONAL CITIZENSHIP BEHAVIOR (OCB), DAN KARAKTERISTIK PEKERJAAN, SERTA PEMBERDAYAAN TERHADAP KINERJA PEGAWAI NEGERI SIPIL PADA DINAS LINGKUNGAN HIDUP KOTA PALU Fitria, Nining
Katalogis Vol 6, No 6 (2018)
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Abstract

The research itends to determine simultaneous and partial influence of organizational citizenship behavior (OCB), job characteristics, and empowerment on civil servant’ performance in The Agency of Environmental Palu City. The study designed quantitatively with size of population 99 people; sample is determined with census technique. Data is analyzed descriptively and quantitatively by using multiple linear regression. The results showed that: 1) Organizational Citizenship Behavior (OCB), job characteristics, and empowerment simultaneously have significant influence on civil servant’ performance in The Agency of Environmental Palu City; 2) Organizational Citizenship Behavior (OCB) has significantly influence on civil servant’ performance in The Agency of Environmental Palu City; 3) job characteristics have significant influence on civil servant’ performance in The Agency of Environmental Palu City; 4) empowerment has significant influence on civil servant’ performance in The Agency of Environmental Palu City.
ANALISIS DISIPLIN KERJA APARATUR SIPIL NEGARA PADA BAGIAN HUKUM DAN ORGANISASI SEKRETARIAT DAERAH KABUPATEN SIGI Ramlah, Ramlah
Katalogis Vol 6, No 6 (2018)
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Abstract

This study aims to Analyze Work Discipline of State Civil Apparatus In the Legal and Organizational Section of the Regional Secretariat of Sigi Regency. This study uses the Work Discipline theory proposed by Soejono (1997: 67), as an indicator of the discipline of work as well as factors that affect the Work Discipline, including: 1) Timeliness, 2) Using office equipment well, 3) High responsibility, And 4) Obedience to office rules. Research This research is qualitative descriptive research. Informant of the study was determined using Purposive Techniques researcher as much as 6 people. Data analysis in this research is done by stages: 1) Preparation of unit or data editing, 2) Categorization or data grouping, 3) Interpretation or interpretation of data meaning, and 4) Drawing conclusions and research suggestions. The results showed that the Civil State Apparatus Work Discipline in Legal and Organizational Section of Regional Secretariat of Sigi Regency has not run well. This is because of 4 (Four) aspects used to measure the discipline of work are: 1) Timeliness, 2) Using office equipment well, 3) High responsibility, and 4) Obedience to office rules. There are still two aspects that have not gone well, namely aspects of Timeliness and Aspects of Obedience to the rules of the Office. While the other two aspects are running well is the aspect of Using Office Equipment with Good, and Responsibility aspect High.
KUALITAS PELAYANAN ADMINISTRASI KEPENDUDUKAN DI KANTOR KELURAHAN KALI KECAMATAN BIAU KABUPATEN BUOL Syahdan, Syahdan
Katalogis Vol 6, No 6 (2018)
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Abstract

The purpose of this study was to determine The Quality of Administrative population service at Kali Village Office of Biau District in Buol Regency. The theory is used to measure the quality of service is a theory proposed by Taliziduhu Ndraha , dimensional quality of service includes speed, accuracy, easiness and equity. This research is classified as descriptive research. With a qualitative approach., This type of data consists of primary data and secondary data. Retrieval and data collection is done through observation, interview, documentation and triangulation. Data analysis was carried out by means of data collection, data presentation and inference. the results of this study show that service quality indicators of speed and accuracy showed unsatisfactory conditions while indicators accuracy and equity shows in quite satisfactory condition.
PENGARUH PENDAPATAN ASLI DAERAH DAN DANA PERIMBANGAN TERHADAP PERTUMBUHAN EKONOMI PADA KABUPATEN/KOTA DI SULAWESI TENGAH Fauzan, Muhammad; Amir, Andi Mattulada; Kahar, Abdul
Katalogis Vol 6, No 6 (2018)
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Abstract

The Research aims to test and analyze simultaneous and partial influences of local revenue and equalization funds on the economic growth in regencies/cities in Central Sulawesi. Population consist of 13 regencies/cities in Central Sulawesi. By using purposive sampling method, there are 11regencies/cities that meet the requirements the study. Data used is secondary data that ranges 4 year period from 2012-2015. Research method is descriptive with verificative approach. Analysis tool is multiple regression analysis. The study finds that local revenue, equalization funds, and economic growth in regencies/cities in Central Sulawesi show positive increases from year to year. Regression analysis shows that local revenue and equalization funds simultaneously have positive and significant influence on the regencies/cities in Central Sulawesi; local revenue has positive and significant on regencies/cities economic growth, while equalization funds has positive but insignificant influence on regencies/cities economic growth in Central Sulawesi.
ANALISIS RASIO UNTUK MENGUKUR KINERJA KEUANGAN PEMERINTAH KOTA PALU Singi, Nirmala
Katalogis Vol 6, No 6 (2018)
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Abstract

The purpose of this reseach are: (1) To determine and analyze the financial performance of Palu City Government based on independence ratio in fiscal year of 2008-2015. (2) To determine and analyze financial performance of  Palu City based on effectiveness ratio of budget year 2008-2015. 3) To determine and analyze the financial performance of Palu City Government based on growth ratio of budget year 2008 - 2015.Type of study is descriptive by using secondary data in the form of realization report of revenue and expenditure budget of City Palu government in year 2008 - 2015. Wich is taken  from BPKAD office Palu City. Method of data analysis  used are independence ratio, effectiveness ratio and growth ratio.The result underline that the independence ratio of Palu City Government reflects instructive relationship with low financial ability that range 0-25%. The effectiveness ratio achieved by the Government of Palu quite good. The growth ratio is  fluctuated general.

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