ABSTRAK
Penelitian ini mengangkat topik pengelolaan aset desa pada desa-desa di Provinsi Bali sebab kasus-kasus penyalahgunaan aset desa oleh aparat pemerintah desa telah menjadi problematika yang marak terjadi pada desa-desa di wilayah Provinsi Bali. Tujuan utama penelitian ini adalah untuk menginvestigasi pengaruh optimalisasi pemanfaatan aset desa dan profesionalisme pengelolaan aset desa terhadap peningkatan pendapatan asli desa. Data dikumpulkan melalui penyebaran kuesioner kepada 87 kepala desa dan sekretaris desa di wilayah Kabupaten Buleleng, kabupaten terbesar di Provinsi Bali. Data selanjutnya dianalisis secara kuantittatif menggunakan teknik regresi linier berganda. Hasil penelitian menunjukkan bahwa upaya-upaya optimalisasi dan profesionalisme pengelolaan aset desa secara signifikan berpengaruh positif terhadap peningkatan pendapatan asli desa.
Kata kunci: optimalisasi pemanfaatan aset desa, profesionalisme pengelolaan aset desa, pendapatan asli desa, Kabupaten Buleleng Provinsi Bali
ABSTRACT
This study addresses the issue of village assets management in Bali Province of Indonesia since the cases of misuse and abuse of village assets by village apparatuses became a frequent problem in the Bali Province. The main objective of this study was to investigate the effect of optimization of village assets utilization and professionalism of village assets management on the improvement of village original revenues. The data were collected through self-administered questionnaires distributed to 87 village heads and village secretaries in Buleleng Regency, the largest district of Bali Province. Data analysis was performed using multiple linier regression technique. This study found that the efforts of optimizing the utilization and professionalism of village assets management significantly have positive impact on the improvement of village original revenue.
Keywords: optimization of village assets utilization, professionalism of village assets management, village original revenues, Buleleng Regency of Bali Province
The Effect of Locus of Control on Performance and Auditor internal Work Satisfaction with Tri Hita Karana Local Culture as Moderating Variable. This study aims to determine the effect of Locus of Control on performance and job satisfaction of internal auditors star hotels in Bali, as well as local culture Tri Hita Karana as a moderation of this infl uence. There were 62 internal auditors of star hotels involved in this research. The results of this study indicate a signifi cant infl uence between Locus of Control on performance and job satisfaction of internal auditors with the local culture Tri Hita Karana as a variable moderation. Abstrak: Pengaruh Locus Of Control terhadap Kinerja dan Kepuasan Kerja Auditor Internal dengan Tri Hita Karana sebagai Variabel Moderasi. Penelitian ini bertujuan untuk menentukan pengaruh dari locus of control pada kinerja dan kepuasan kinerja auditor internal hotel berbintang di Bali, serta kultur lokal Tri Hita Karana sebagai variabel pemoderasi. Terdapat 62 auditor internal hotel berbintang yang terlibat dalam penelitian ini. Hasil penelitian mengindikasikan bahwa terdapat pengaruh signifi kan antara locus of control pada kinerja dan kepuasan kinerja auditor internal dengan Tri Hita Karana sebagai variabel pemoderasi.
This study aims to determine the effect of the current ratio, return on equity, debt to equity ratio, and assets growth on the dividend payout ratio in manufacturing companies listed on the Indonesia Stock Exchange during 2014-2016. The population in this study were 124 companies. The sampling technique used in this study was purposive sampling with a sample of 57 financial statements consisting of 19 companies. The data analysis technique used is multiple linear regression analysis using the SPSS program. The results showed that the current ratio did not affect the dividend payout ratio with a significance value of 0,246> 0,05. Return on equity has a positive effect on dividend payout ratio with a significance value of 0,030 <0,05 and a regression coefficient of 0,284. Debt to equity ratio has a negative effect on dividend payout ratio with a significance value of 0,042 <0,05 and a regression coefficient of -0,155. Assets growth has a negative effect on dividend payout ratio with a significance value of 0,045 <0,05 and a regression coefficient of -0,378.
This study aims to examine several factors that influence the bankruptcy of LPDs in Buleleng Regency, the factors in question are legal protection, managerial competence, good corporate governance, the active role of citizens and the role of internal supervisory bodies. In this study using a questionnaire method with 63 respondents namely LPD managers and for data analysis use multiple regression analysis. The results of this study state that only the manager's competence and the role of internal supervisory bodies have an influence on the potential of LPD bankruptcy, while legal protection variables, good corporate governance and the active role of citizens do not affect the potential for bankruptcy LPD in Buleleng Regency.
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