The purpose of research is to analyze the financial health of Savings and Loans Cooperative and Sharia (KSPPS) BMT Mitra Mandiri Wonogiri, Central Java. This research method is quantitative descriptive approach, with sample of KSPPS financial reports from year 2013 until 2016. Permenkop-UKM number 7 / Per / Dep.6 / IV / 2016, is used as a data analysis tool, which includes capital aspect, quality aspect of productive assets, efficiency aspect, liquidity aspect, and independence aspect and growth aspect. The result based on each health assessment indicator, all indicators indicate healthy category except capital aspect. The financial health assessment of KSPPS BMT Mitra Mandiri from 2013 to 2016 in aggregate and per year show healthy category. Saran sitasi: Okfitasari, A., & Suyatno, A. (2018). Analisis Kesehatan Koperasi Syariah dalam Upaya Meningkatkan Kinerja dan Pelayanan. Jurnal Ilmiah Ekonomi Islam, 4(2), 103-115. doi:http://dx.doi.org/10.29040/jiei.v4i2.260
Tujuan Penelitian ini untuk membuktikan pengaruh karakteristik pemerintah daerah dan waktu penyampaian laporan keuangan terhadap opini BPK. Karakteristik pemerintah daerah yang digunakan yaitu ukuran daerah, belanja daerah, PAD, umur daerah. Penelitian menggunakan data LKPD pemerintah daerah se-Jawa tahun 2013. Jumlah sampel yang digunakan yaitu sebesar 111 LKPD pemerintah daerah di Jawa. Analisis data yang digunakan untuk menjawab tujuan penelitian menggunakan analisis regresi berganda. Hasil penelitian menunjukan bahwa PAD berpengaruh positif terhadap opini audit BPK, sedangkan belanja pemerintah daerah dan waktu penyampaian laporan keuangan berpengaruh negatif. Ukuran daerah dan umur daerah tidak berpengaruh, terhadap opini audit BPK.
This study aims to analyze the role of information technology to remote auditing during the covid 19 pandemic. Covid 19 has changed the work style of auditors in the manual/traditional audit process to remote audit, as a solution in dealing with the impact of the pandemic. This condition demands that the auditor profession in preparing or dealing with remote audits will be closely related to the use of information technology. This research method is literature review. The data is obtained from articles uploaded on Google, Google Scholar and Sciencedirect with the keyword: remote audit and information technology. After collecting, a descriptive analysis was carried out to answer the research objectives. The result is that during the COVID-19 pandemic, remote auditing has become a solution to the impacts of covid 19, such as social distancing. Auditors in carrying out remote audits need information technology facilities in the audit process. Information technology has a vital role in remote auditing from planning, working papers, documentation, communication and supervision. Information technology is an integral part of remote auditing.
Tax amnesty program was obtain to apply Republic ABSTRAKProgram pengampunan pajak (tax amnesty) telah berjalan untuk melaksanakan amanah UndangUndang Republik Indonesia Nomor 11 Tahun 2016. Penelitian ini bertujuan mencari makna mengapa Wajib Pajak mengikuti tax amnesty. Penelitian ini menggunakan pendekatan studi kasus. Single case study dipilih karena data yang diperoleh dari satu tempat telah cukup untuk menjawab tujuan penelitian. Data diperoleh dengan kuesioner dan wawancara semi terstruktur dengan wajib pajak di Solo Raya. Hasil dari penelitian ini adalah pemahaman tax amnesty hanya dipahami oleh tiga wajib pajak, wajib pajak melaksanakan tax amnesty dengan bekerjasama dengan pihak luar (konsultan pajak), rumitnya teknis penyusunan dan kurangnya sosialisasi menjadi hambatan dalam pelaksanaan tax amnesty. Keterbatasan dari penelitian ini adalah belum menggunakan comparative case study dan terbatasnya waktu penelitian. Meskipun begitu penelitian ini menunjukkan tingginya komitmen pimpinan/pribadi untuk melaksanakan tax amnesty dengan harapan bahwa masih perlunya peningkatan sosialisasi atas program tax amnesty, penyederhanaan prosedur tax amnesty bagi UMKM, serta uang pajak hasil tax amnesty benar-benar digunakan untuk sebesar-besarnya kemakmuran rakyat.Kata kunci: tax amnesty, single case study, komitmen PENDAHULUANDalam Anggaran Pendapatan dan Belanja Negara Perubahan (APBNP) 2015, penerimaan perpajakan ditargetkan sebesar Rp1.489,3 triliun atau hampir 80 persen dari total penerimaan negara. Realiasi APBN tahun 2015 menunjukkan bahwa target tersebut hanya terealisasi sebesar Rp 1.379,9
The purpose of this study was to test the significance of the influence of communication, work environment on employee performance Regional Planning Agency Sukoharjo with motivation as an intervening variable. The population in this study were employees of the Regional Development Planning Agency Sukoharjo. The sample in this study all employees. Data used in the study is primary data taken with a list of statements given to all employees. The analysis tools used are validity , reliability testing, linearity test, path analysis, t test, F test, test and correlation coefficient of determination. Individual testing of the hypothesis showed that communication variables, working environment and significant positive effect on employee motivation. Variable communication, working environment and motivation positive and significant impact on employee performance. Together - each variable communication, working environment and motivation positive and significant impact on the performance variables. Direct influence on the performance of communication larger than the indirect effect of communication on performance through motivation. Motivation in mediating the relationship between communication with ineffective performance. Direct influence on the performance of the work environment is greater than the indirect effect of work environment on performance through motivation. Motivation in mediating the relationship between work environment with ineffective performance. Because motivation is not effective in mediating the relationship between communication and performance of the work environment with motivation serve as independent variables.Keywords :communication, work environment, motivation, performance
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