This study aims to obtain empirical evidence about the effect of size, leverage, audit findings, and follow-up of audit recommendation to the local governance performance in Java Island. Local government performance is measured by scores on the evaluation of local government performance (EKPPD) derived from local government organizers report (LPPD. Population of this research is all the district/city in Java Island during 2014. According to purposive sampling method, this study employs sample of 109 local government in Java Island in 2014. Research data analysis using descriptive analysis statistical and multiple regression analysis with SPSS version 21. The result demonstrate that size and follow-up of audit recommendation have significant positive effect on the performance of local government districts/cities in Java Island. Audit findings significant negative effect on the performance of local government districts/cities in Java Island. Leverage had no significant effect to the performance of local government districts/cities in Java Island. Based on the research result can be conclude furthmore that size and follow-up of audit recommendation can increase performance of local government.
Tujuan pelaksanaan penelitian ini adalah untuk mendeskripsikan pembiasaan perilaku hidup sehat pada anak kelompok B TK Harapan Pertiwi Desa Anggalomoare Kabupaten Konawe. Subjek dalam penelitian ini adalah anak kelompok B sebanyak 15 orang yang terdiri dari 8 anak perempuan dan 9 anak laki-laki serta 2 orang guru dan 7 orang tua anak. Jenis penelitian ini adalah penelitian kualitatif, yang diperoleh melalui hasil observasi, wawancara dan dokumentasi dan dianalisis berdasarkan 3 cara yakni, reduksi data, penyajian data dan penarikan kesimpulan. Hasil penelitian menunjukan bahwa pembiasaan perilaku hidup sehat pada anak kelompok B TK Harapan Pertiwi sudah dilaksanakan. Hal ini terlihat dari rutinitas cuci tangan yang dilakukan oleh murid-murid TK sebelum dan sesudah makan yang bisa dilakukan sendiri. Membuang sampah pada tempatnya. Membantu guru membereskan kelas atau peralatan belajarnya juga membersihkan ruangan sebelum dan sesudah makan juga setelah pelajaran usai, dan umumnya sudah bisa membereskan tempat bekal masing-masing setelah makan dan rata-rata tidak jajan sembarangan. Kata Kunci :Pembiasaan, Perilaku Hidup Sehat
This study aims to explore the meaning of Financial Accounting Standard for MSMEs perspective of MSMEs actors at Covid-19 pandemic. The research was conducted on MSMEs in Batu City using 4 selected MSMEs as object and informant which representing the exhibition in Dubai 2020. Data collection method by interviewing those informants and analyzed using qualitative analysis methods. The results shows that SAK EMKM is various interpretations by MSMEs actors which some usefull and not. MSMEs actors interpret that SAK EMKM as the Helper God, as antique, as increase the workload. One of the MSMEs actors considers SAK MSME to be a God of Help during the economic crisis due to the Covid-19 pandemic because increasing demand and SAK EMKM helpful for provide financial statements with SAK EMKM as qualify banks require for additional loan for business capital. The other, think that SAK EMKM as Antiques in huge loss business condition. The last, SAK EMKM is considered to increase the workload. MSME actors only think about producing and marketing their products, so financial reporting just takes more time and workload. The difference perspective was caused by level of their educational background
The purpose of this study is to examine what extent of disclosure segmental reporting after IFRS convergence in Indonesia. The great value of this study is highlighted by the effort to empirically investigate the beginning impact of segmental disclosure standard to segment number. Descriptive analysis was used to describe changes of Line Of Business (LOB) segment, geographical segment, level of specificity number. The study consist of 32 Multinational company that listing in Indonesian Stock Exchange (ISE) at 2012-2017. Thus result show that number and types of segments reported decrease 4% for LOB and 2% for geographic segment and using more disaggregated at geographic level. Those findings about changing can help to lead an insight of segmental disclosure implementation in the future.
This study aims to determine the effectiveness of the OH RATS strategy in learning to write journal notes. This type of research is a quasi-experimental design with a pretest-posttest control group design. The population of this study was 252 students of class X SMA N 9 Yogyakarta. Determination of the sample is done by random sampling technique. Based on the determination obtained class X MIPA 2 as the experimental group and class X MIPA 4 as the control group. Data collection is done through tests. The validity of the instrument is the content validity which is consulted to the expert. The data analysis technique used is the t test for normality and homogeneity. The results showed that the OH RATS strategy was more effective than the conventional strategy in learning to write journal notes. This is evidenced by the t-test with a t-value of 2.996 and significant with p (p<0.05). Based on these results, the OH RATS strategy is effective in learning to write journal notes. Keywords: Effectiveness, strategy, notes, OH RATS, writing.
Kegiatan pengabdian kepada masyarakat yang dilaksanakan oleh kelompok KKN BMC-19 UNNES 2020 di Desa Ketanggungan bertujuan untuk memberikan pengetahuan tentang pelatihan pembuatan hand sanitizer alami dari daun sirih dan jeruk nipis di tengah pandemi covid-19. Manfaat langsung dari kegiatan pengabdian kepada masyarakat ini ialah sebagai tambahan pengetahuan, keterampilan dan pengalaman kepada masyarakat Desa Ketanggungan dengan pemanfaatan bahan dasar alami untuk membuat hand sanitizer. Kegiatan pengabdian kepada masyarakat ini dilaksanakan dalam bentuk pelatihan dengan pemberian materi dan praktik pemanfaatan bahan dasar alami sebagai bentuk upaya pembuatan hand sanitizer alami. Khalayak sasaran dari kegiatan pengabdian kepada masyarakat ini adalah masyarakat Desa Ketanggungan RT 01 RW 05. Metode kegiatan yang digunakan dalam pengabdian kepada masyarakat ini adalah metode ceramah, tanya jawab, diskusi dan praktik melalui media sosial. Evaluasi kegiatan yang digunakan dalam pengabdian masyarakat ini adalah aspek pengetahuan dan keterampilan. Community service activities carried out by the KKN BMC-19 UNNES 2020 group in Ketanggungan Village aim to provide knowledge about training in making natural hand sanitizer from betel leaves and lime in the midst of the covid-19 pandemic. The direct benefit of this community service activity is in addition to knowledge, skills and experience to the community of Ketanggungan Village with the use of natural basic materials to make hand sanitizer. This community service activity is carried out in the form of training with the provision of materials and practices of utilizing natural basic materials as a form of efforts to make natural hand sanitizer. The target audience of this community service activity is the community of Ketanggungan Village RT 01 RW 05. The method of activity used in community service is the method of lectures, Q&A, discussion and practice through social media. Evaluation of activities used in community service is an aspect of knowledge and skills.
Abstrak: Tujuan pengabdian masyarakat ini adalah untuk memberikan pelatihan pada BPKPD Kabupaten Pasuruan pada penyusunan proses bisnis. Hal tersebut perlu dilakukan karena Badan Pengelolaan Keuangan dan Pendapatan Daerah Kabupaten Pasuruan perlu menyusun peta proses bisnis sesuai Peraturan Menteri Pendayagunaan Aparatur Negara dan Reformasi Birokrasi No 19 Tahun 2018 tentang Peta Proses Bisnis. Harapannya, dapat menjadi acuan bagi BPKPD Kabupaten Pasuruan dalam menggambarkan hubungan kerja yang efektif dan efisien antar unit organisasi untuk menghasilkan kinerja sesuai visi misi Kabupaten Pasuruan dalam rangka meningkatkan nilai tambah bagi para pemangku kepentingan Badan Pengelolaan Keuangan dan Pendapatan Daerah di Kabupaten Pasuruan
scite is a Brooklyn-based organization that helps researchers better discover and understand research articles through Smart Citations–citations that display the context of the citation and describe whether the article provides supporting or contrasting evidence. scite is used by students and researchers from around the world and is funded in part by the National Science Foundation and the National Institute on Drug Abuse of the National Institutes of Health.
hi@scite.ai
10624 S. Eastern Ave., Ste. A-614
Henderson, NV 89052, USA
Copyright © 2024 scite LLC. All rights reserved.
Made with 💙 for researchers
Part of the Research Solutions Family.