This study aims to analyze whether there is influence of variable sales growth and working capital turnover on corporate profitability. Sample in this study is the PT. Tiga Pilar Sejahtera Food, Tbk. Data used in this research is secondary data that of annual report of PT. Tiga Pilar Sejahtera Food, tbk in 2012-2015. Data collection method used is documentation. The result of research with multiple linear regression analysis method showed that the partial sales growth variable had a significant positive effect on profitability while the working capital turnover had no significant effect on profitability. The author recommends that companies pay more attention to, utilize and process resources owned to improve corporate profits, so that the increase in corporate profitability can be achieved.
This study aims to analyze the ability of villages in conducting village funds management and subsequently develop e-budgeting and e-reporting system for the realization efficiency of the village fund allocation in Balesari Village. Research method used was research and development research model in which the research was conducted to develop a system. The research method used was qualitative method with case study model. The research informant was village apparatus with 10 officers. Research data was obtained by depth interview method with interviewees and field observation. The result of the research showed that the compilation of e-budgeting in budget activities of Magelang Regency Government has helped to efficient village fund realization that was by making the budget activities process, starting from planning, budgeting, to budget control became faster and could reduce the cost spent by Balesari Village Government in achieving budget realization. All of the data from the proposal stage until the end of the budget year has been integrated and stored properly so that if it is necessary the search for the origin of the budget and implementation can be quickly obtained through e-budgeting and e-reporting system. The conclusion of this study is the model of village finance that is appropriate to use is a village financial system that has been provided by the government. However, village officials are not yet ready for the implementation of Law 6/2014 and have not fully understood the management of village funds based on Permendagri 113/2014.
The purpose of writing this article is to analyze internal control as an effort to prevent accounting fraud in the public sector. Literature review method with descriptive qualitative approach is the method applied in this research. The results of the review of these 13 articles show that internal control is an effective effort in preventing accounting fraud in public sector organizations. Having good internal controls will reduce the tendency of accounting fraud in the public sector. Therefore, public sector organizations are expected to implement an effective internal control system in order to minimize the occurrence of accounting fraud.
Faktor utama keberlangsungan Koperasi Sekolah adalah pengelolaan yang baik. Pengelolaan dalam koperasi sekolah melingkupi pengelolaan dari sisi pengorganisasian baik struktur organisasi maupun keuangan. Program Kemitraan Masyarakat ini bertujuan untuk memberikan pemahaman dan pelatihan kepada Guru Madrasah Ibtidaiyah se–Kecamatan Secang yang juga berperan sebagai pengelola Koperasi Sekolah terkait struktur organisasi dalam koperasi sekolah, penggunaan pembukuan menggunakan apliksai serta sirkulasi operasional koperasi sekolah yang baik. Harapannya Madrasah Ibtidaiyah se–Kecamatan Secang yang sudah memiliki koperasi sekolah mampu mengelola koperasi tersebut menjadi lebih terstruktur dan sistematis. Meskipun pada dasarnya tujuan Koperasi Sekolah bertujuan untuk kepentingan pendidikan namun diharapkan pula pada akhirnya keberadaan Koperasi Sekolah akan dapat memberikan kontribusi pada peningkatan kesejahteraan guru sekolah tersebut. Pelaksanaan Program Kemitraan Masyarakat ini dilakukan dengan menggunakan metode ceramah, tutorial, dan diskusi yang diberikan intensif selama 3 kali pertemuan. Dari kegiatan ini diketahui bahwa rata-rata Koperasi Sekolah yang sudah ada belum berjalan dengan maksimal. Kendala utama yang dihadapi adalah kurangnya sumber daya pengelola koperasi. Terbatasnya jumlah guru di masing-masing sekolah membuat masing-masing guru telah mengemban tugas yang cukup banyak, sehingga pengelolaan koperasi sekolah sering terbengkalai. Namun dengan adanya otomatisasi pembukuan yang disampaikan pada kegiatan ini memudahkan guru sebagai pengelola koperasi sekolah untuk melakukan pencatatan transaksi di koperasi sekolah. Dari hasil evaluasi kegiatan, kegiatan pelatihan ini telah meningkatkan kemampuan pengelola koperasi sekolah dalam hal ini guru dalam melakukan pengelolaan koperasi khususnya dalam hal pembukuan keuangan.
Tujuan penelitian ini Membuktikan seberapa besar pengaruh desentralisasi fiskal, kinerja keuangan pemda, dan pengeluaran pemerintah daerah berpengaruh terhadap tingkat kesejahteraan masyarakat melalui pertumbuhan ekonomi. Data laporan realisasi APBD data time series yaitu data tahun 2012 sampai dengan 2016. Teknik pengambilan sampel menggunakan purposive sampling. Metode penelitian yang digunakan adalah penelitian kausalitas dengan model regresi linear berganda. Hasil penelitian menunjukkan bahwa desentralisasi fiskal dan efisiensi keuangan daerah berpengaruh signifikan terhadap PE pertumbuhan ekonomi. Sedangkan variable pengeluaran pemerintah daerah tidak berpengaruh terhadap variable PE pertumbuhan ekonomi. Kemudian hasil penelitian yang lain menunjukkan bahwa desentralisasi fiscal dan efisiensi keuangan daerah berpengaruh signifikan terhadap IPM. Sedangkan variabel pengeluaran pemerintah daerah dan PE pertumbuhan ekonomi tidak berpengaruh terhadap variabel IPM.
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