This study aimed to determine the impact of village funds on development and welfare in Bantul Regency Special Region of Yogyakarta. The study was conducted by comparing indicators of development and welfare between before and after the village funds. The sample of the study was 75 villages of Bantul Regency. The data analysis used paired sample t-test to saw the impact resulting from the allocation of village funds. The test results showed that there were significant differences in physical development and community welfare between before the existence of village funds and after the village funds were given. These results indicated that the provision of village funds by the government has an impact on physical development and community welfare in the Bantul Regency Special Region of Yogyakarta.
Abstrak: Pengaruh Serapan Anggran, Kepemimpinan Etis, Tindak Lanjut Temuan BPK, dan Keefektifan Audit Internal pada Hasil Audit LKPD. Pengelolaan anggaran merupakan aktivitas yang sangat krusial dikarenakan di dalamnya terdapat pemaparan strategi dan rencana atas pengelolaan pendapatan dan belanja sebuah instansi. Ditambah lagi dengan kenyataan bahwa aktivitas belanja Pemerintah Daerah (Pemda) harus dipertanggungjawabkan kepada masyarakat. Penelitian ini menguji secara empiris tentang pengaruh aspek keuangan berupa serapan anggaran dan aspek non keuangan berupa kepemimpinan etis, tindak lanjut temuan BPK, dan keefektifan audit internal terhadap hasil audit laporan keuangan pemerintah daerah di wilayah Provinsi Jawa Tengah dan Daerah Istimewa Yogyakarta. Penelitian ini menggunakan data primer dan sekunder dari responden yang terdiri dari seluruh Pemda yang berada di wilayah Provinsi Jawa Tengah dan Daerah Istimewa Yogyakarta, untuk menarik kesimpulan penelitian. Hasil dari penelitian ini menunjukkan bahwa serapan anggaran dan tindak lanjut temuan BPK tidak mempengaruhi pemerolehan opini audit WTP, sedangkan kepemimpinan etis dan keefektifan audit internal memiliki pengaruh positif.Kata kunci: opini audit, anggaran, kepemimpinan, audit internal, temuan audit, pemerintah daerahAbstract: The Effect of Budget Absorption, Ethical Leadership, Follow-up to BPK findings, and Effectiveness of internal audits on the Results of Audits of LKPD. Budget management is a very crucial activity because it contains a strategy and plan for managing revenue and expenditure of an institution. Coupled with the fact that the expenditure activities of Regional Government (Pemda) must be accountable to the public. This study empirically examines the influence of financial aspects in the form of budget absorption and non-financial aspects in the form of ethical leadership, follow-up to BPK findings, and the effectiveness of internal audits on the results of audits of local government financial reports in Central Java Province and Yogyakarta Special Region. This study uses primary and secondary data from respondents consisting of all local governments in the province of Central Java and Yogyakarta. The results of this study indicate that budget absorption and the follow-up of BPK findings do not affect on how the institution gets a WTP audit opinion, while ethical leadership and internal audit effectiveness have a positive effect.Keywords: audit opinion, budget, leadership, internal audit, audit findings, regional government
Ibu hamil trimester satu seringkali memiliki permasalahan emesis gravidarum (EG) atau mual muntah yang bila tidak ditangani dengan baik bisa mengganggu kesehatan ibu dan janin. Pengabdian kepada masyarakat (PkM) bertujuan memberi penyuluhan mengenai EG pada ibu hamil trimester satu, serta manfaat minuman madu jahe untuk mengatasi EG. Selain itu dilakukan monitoring penurunan EG pada ibu yang minum madu jahe selama tujuh hari. Penyuluhan dilakukan pada hari Senin tanggal 16 Desember 2019, di Balai Desa Legok, Jl. Jaya Ningrat No.99, Kecamatan Legok, Tangerang, Banten. Sarana PkM berupa leaflet, madu, daftar hadir, lembar observasi, dan spanduk. Jumlah peserta penyuluhan sebanyak 20 orang. Penyuluhan didampingi oleh bidan koordinator, bidan program dan kader posyandu di Wilayah Kerja Puskesmas Legok. Penyuluhan dilakukan dengan pembukaan dan doa; pembagian leaflet dan paket goody bag yang berisi madu, susu, snak sehat dan minuman; penyuluhan dengan materi sesuai tujuan; tanya jawab; dan penutup. Pelaksanaan monitoring penurunan EG dilakukan pada ibu hamil yang bersedia ikut serta dan dilaksanakan selama tujuh hari. Ibu menyiapkan sendiri minuman madu jahe sesuai resep yang diberikan dan diminum setiap hari pada pagi dan sore hari, dengan pendampingan tim pelaksana. Pengukuran EG sebelum dan sesudah minum madu jahe dengan kuesioner instrument PUQE. Hasil menunjukkan penyuluhan bagi ibu hamil sangat bermanfaat dan terdapat perbedaan signifikan [p (0,004) <α (0,05)] emesis gravidarum pada ibu hamil trimester satu, sebelum dan sesudah minum madu jahe secara teratur, selama tujuh hari
This study aims to find out individual’s performance based on their cognitive orientation towards incentive system. This study refers to a previous study (Naranjo-Gil et al., 2012) that tested similarly that the study was conducted in Indonesia which has a different culture with the previous research’s origin country. This study used case study method with college student respondent that had economics background. The results of this study revealed that some conclusions. First, individual behavior in completing tasks tends to match with their cognitive orientation. Second, there was a difference between individualism cognitive orientation when they given to team-based structure incentive system. Third, there are differences in collectivism cognitive orientation groups when they given to an individual-based structure incentive system. The most appropriate incentive system used to improve the group performance which respect to the cognitive orientation group members is the team-based incentive system.
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