Kinerja keuangan organisasi sektor publik mempunyai peran penting dalam mengukur kemampuan organisasi untuk menciptakan kemakmuran bagi masyarakat. Salah satu ukuran kinerja keuangan tersebut adalah capaian atas realisasi pelaksanaan anggaran belanja di tingkat satuan kerja. Penelitian ini bertujuan menguji dan menganalisis pengaruh tata kelola administrasi dan keefektifan sistem pengendalian intern (SPI) terhadap capaian atas implementasi anggaran belanja yang dilaksanakan oleh satuan kerja. Populasi penelitian adalah 169 Satuan Kerja Mitra KPPN Semarang II Provinsi Jawa Tengah. Kuesioner dikirim kepada 150 pengelola satuan kerja pengelola keuangan negara dan sebanyak 71 kuesioner yang kembali. Pengujian hipotesis menggunakan Structural Equation Model-Partial Least Square (SEM-PLS). Seluruh indikator penelitian bersifat reflektif dan telah memenuhi validitas konvergen, validitas diskriminan, dan reliabilitas. Hasil pengujian hipotesis menunjukkan lingkungan pengendalian, kegiatan pengendalian, informasi dan komunikasi, dan pemantauan pengendalian berpengaruh positif dan signifikan terhadap kinerja keuangan. Namun, good governance dan penilaian risiko tidak terbukti berpengaruh pada kinerja keuangan. Kata kunci: kinerja keuangan, SPI, tata kelola pemerintahan
Research has been conducted at SMAN 1 Pesisir Selatan aimed to determine the level of students’ misconceptions on work and energy materials. This research is quantitative descriptive with students from class X MIPA 2 SMAN 1 Pesisir Selatan as objects. The sampling in this study uses purposive sampling method. The data also is analyzed quantitatively. The results shows that the students’ misconception level is 13.11% in which the criteria for the level of misconception is low.
Law and Religious Freedom. Religious Freedom means the rights of person to choose and confess a religion and belief. Religious freedom also perceived, by some people, as the right to choose whatever religion and belief, without considering the rights of others. However, religious freedom is limited by Constitution of 1945 and the regulations below it. Legal policy determines the need of law enforcement consistently aiming to ensure legal certainty, justice and truth, law supremacy and the respect towards human rights.Abstraks: Hukum dan Hak Kebebasan Beragama. Kebebasan beragama adalah hak kebebasan manusia untuk memilih dan memeluk suatu agama atau kepercayaan yang diyakini kebenarannya. Hak kebebasan beragama ini oleh sebagian dimaknai sebagai bebas menganut kepercayaan apa saja dan membuat aliran kepercayaan sendiri tanpa juga memperhatikan hak beragama orang lain. Namun begitu, Hak kebebasan beragama ini dibatasi oleh UUD 1945 dan peraturan perundang-undangan yang ada di bawahnya. kebijakan dalam bidang hukum antara lain menggariskan perlunya penegakan hukum secara konsisten agar lebih menjamin kepastian hukum, keadilan dan kebenaran, supremasi hukum serta penghargaan terhadap HAM.
Emoticon is the visualization symbols as the representation of emotion and usage in social media cellphone for communication. This article aims to develop the new design of traffic signs by modification emoticon symbol. The traffic signs symbolizing the distracted driver behavior because it is influenced of alcohol, because influenced of reading or text to operate the cell-phone, and distract driver because too much talking, discussing or debate with the other passenger. There are 140 participants explored their capability to understand, notice and memorize the traffic signs, as well as relate those signs to their own driving experiences. The drivers commonly state that emoticon traffic signs are quite easy and enough to understand for the comprehension, quite easy and enough to attract attention for the conspicuity and quite easy and enough to remember for the learnability and the relevance conditions represented that designs are never or sometimes experienced by the drivers. So the emoticon symbols proper to be applied for the traffic signs and it can be understood broadly, mainly by those who are illiterate or problematic in linguistic.
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