This study aims to examine and analyze the influence of local government size, dependency level, age of local government, legislative size, population, regional income, functional differentiation and capital expenditure on the level of disclosure of local government financial reports to district/city regional governments in West Sumatra Province. The population of this study is the district/city regional government in West Sumatra Province with the sample used is the regional government financial report on the District/City Regional Government in West Sumatra Province for the period 2014-2016. The sample included in the criteria of this study were 57 local government financial reports using purposive sampling method. Data analysis method in this research uses multiple linear regression analysis with SPSS 20 program. The results of the research show that the legislative size and the number of population affect the level of disclosure of local government financial statements, but the size of the local government, the level of dependence, the age of local governments, regional income, functional differentiation and capital expenditure do not affect the level of disclosure of local government financial statements.
The purpose of this research is to find out the influence of intellectual capital and corporate governance mechanism to the financial performance. The independent variables are intellectual capital and corporate governance mechanism. Corporate governance mechanism in this research is measured by indicators which consist of institutional ownership, managerial ownership, the board of independent comissioner, and the board of director. The dependent variables is the financial performance which is measured by return on assets (ROA). The samples are 64 manufacturing companies which are listed in Indonesia Stock Exchange (IDX) in 2015-2017 periods were have been selected by using purposive sampling. Data analysis method in this research is multiple linear regressions analysis with the SPSS 20th version application. The result of this research showed that partially, intellectual capital has positive influence to the financial performance. Meanwhile, corporate governance mechanism does not have any influence to the financial performance. Simultaneously, intellectual capital and corporate governance mechanism have positive influence to the financial performance.
The official goverment vehicles supply demand the goverment allocate fund in carefully and precise based on the needs. The value of money analysis between buy, rent, and leasing to supplying the official vehicles in Polytechnic State’s of Padang. intent on calculating, analyze, and comparing which alternative that make more value of money between the provisions system of buying, renting and leasing. Methods this Research is Qualitative and The analysis instrument that use in this research is Net Present Value Method also calculating the cost benefit analysis . The research examine 3 type or merk that represent the officeholder vehicles, such as Toyota Hiace Commuter, Kijang Innova V A/T, dan Avanza Veloz. The result of this research indicated that officeholder vehicles supplying system through the buying system is has more benefit that follow by the leasing system and the renting system. This research result could be a reference for Goverment in choosing supplying system of officeholder vehicles in Padang State’s Polytechnic.
The development of technology has been very rapid and the curriculum has lagged far behind. This requires a curriculum change. SMK has made this change but in its development it is no longer relevant. Teachers as the spearhead of successful learning in schools must have competencies that are relevant to the development needs of the industry. This activity aims to improve the ability of Accounting MGMP teachers in West Sumatra province in learning computer accounting (Accurate). The approach taken in this research is a case study. The training process starts from application installation, creation of new company files, input transactions, and preparation of financial reports. The activity went well, but some teachers still needed further training and a whatsapp group was formed for further discussion. The obstacles faced were participants who were not familiar with computers.
Personality and locus of control cannot be separated from within a person given the high consumption growth and supported by a luxurious lifestyle compared to a relatively low income. This study aims to determine the influence of personality and locus of control on the management of household finance through mental budgeting. This research was conducted through a questionnaire survey which was distributed to housewives with an age range of 20-50 years, SMA/SMK, not working, and not earning. The sample of this study was 140 samples using convenience sampling technique, then continued with hypothesis testing using path analysis on the SEM (Structural Equation Modeling) model using STATA 16 software. The results of this study stated that motivation and locus of control variables directly affect management of household finance. Meanwhile, the commitment variable does not directly affect the management of household finance. The mental budgeting variable as an intervening variable does not directly affect the management of household finance. Mental budgeting cannot mediate the relationship between motivation, commitment and locus of control with management of household finance.
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