This study aims to describe the implementation of performance-based budgeting in the Regional Office of the National Land Agency of West Nusa Tenggara Province. This research was conducted by using qualitative research approach. The focus of research in this study is the implementation of performancebased budgeting in terms of budget planning, budget realization, performance evaluation, and reporting. The data used in this study include primary data and secondary data with data collection techniques such as observation, interview, and documentation study. The data in this research is analyzed using qualitative data analysis technique of interactive model from Miles and Huberman. The validity of the data obtained through triangulation test source. The results showed that in general, budget managers in the Regional Office of the National Land Agency of West Nusa Tenggara Province have understood the meaning of Performance Based Budgeting. However, so far they have not implemented Performance Based Budgeting properly because: (a) Unset and established strategic work unit level plan (b) frequent budget revisions due to incompatibility between annual work plans and actual circumstances (c) Control and evaluation system which is still weak (d) in terms of reporting performance only to meet formalities and administration.
The purpose of this study is to determine the effect of human resource ability, information technology utilization, government internal control system, and organizational commit-ment towards the presentation of proxy of user assets report and the effect of the presenta-tion of proxy of user assets report on the quality of financial statement. The population consisted of the providers of proxy of user assets report and the providers of financial state-ments at the Work Unit of State Treasury Service Office (KPPN) Mataram as many as 726 people with a total sample of 88 people. This study uses four exogenous variables: human resource ability, information technology utilization, government internal control system, organizational commitment, and two endogenous variables: the presentation of proxy of user assets report and the quality of financial statements. Data collection technique used in this study is a survey by distributing questionnaires. Data analysis tool used is SmartPLS version 2.0 M3. The results show that the human resource ability and government internal control system have positive influence on the presentation of proxy of user assets report, information technology utilization and organizational commitment have no influence on the presentation of proxy of user assets report, and the presentation of proxy of user assets report has positive influence on the quality of financial statements.
Penelitian tracer study ini bermaksud untuk menganalisis tingkat relevansi antara program pendidikan yang diselenggarakan oleh alumni Program Studi Magister Ilmu Ekonomi (MIE) Fakultas Ekonomi dan Bisnis Universitas Mataram (FEB Unram) dengan kebutuhan lapangan. Penelitian ini diharapkan bisa memberikan berbagai informasi penting, antara lain kebutuhan riil yang diperlukan dunia kerja, kekurangan yang dimiliki lulusan, kelemahan kurikulum yang selama ini digunakan, dan harapan alumni terhadap Prodi MIE FEB Unram terkait dengan penyelenggaraan pendidikan ke depan. Penelitian ini menemukan bahwa alumni MIE FEB Unram tersebar di berbagai instansi baik negeri maupun swasta. Beberapa diantaranya juga menjalankan usaha sendiri. Bidang pekerjaan yang digeluti oleh para alumni MIE FEB Unram adalah dalam bidang pendidikan, pemerintahan dan jasa. Kurikulum pada Prodi MIE FEB Unram sudah sesuai dengan kebutuhan di dunia kerja. Akan tetapi masih perlu ditingkatkan lagi dengan penambahan materi-materi yang bisa menunjang pekerjaan antara lain kemampuan menulis ilmiah, ketrampilan berbahasa asing dan kemampuan analisis perencanaan pembangunan.
BPD NTB resmi melakukan konversi ke sistem syariah pada tahun 2018. Tujuan penelitian ini adalah untuk menganalisis FDR, BOPO, NPF dan FBIR sebagai indikator penentu profitabilitas berpengaruh terhadap ROE pada Bank NTB pasca konversi menjadi Bank Umum Syariah. Jenis penelitian yang digunakan dalam penelitian ini adalah penelitian ekplanatif dengan pendekatan kuantitatif. Data yang digunakan merupakan data laporan publikasi PT Bank NTB Syariah periode tahun 2020 sampai dengan tahun 2022. Hasil penelitian menunjukan bahwa FDR, BOPO dan FBIR berpengaruh secara signifikan terhadap ROE berdasarkan hasil uji secara parsial menggunakan uji t berturut-turut sebesar 2.62; -11.09; -3.03; dengan probability value berturut-turut sebesar 0.01; 0.00; 0.0049, artinya bernilai lebih besar dari taraf nyata 0.05, sehingga H0 dapat ditolak. Sedangkan NPF tidak berpengaruh signifikan terhadap ROE dengan nilai uji t -1.09. Probability value 0.28. Berdasarkan uji F terhadap ROE sebesar 42.55 probability value sebesar 0.00, maka variabel-variabel independen secara bersama-sama berpengaruh secara signifikan terhadap ROE sebesar 42.55%. Artinya masing-masing sisanya dipengaruhi oleh variabel lain.
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