Weak understanding of written works, for example, essays and other scientific works on the Muhammadiyah Youth Force (AMM) in the City of Parepare, is one of the parameters of the lack of AMM Parepare's copyrighted works. As a youth organization, the Muhammadiyah Youth Force (AMM) is responsible for realizing the creation of the National Cadre, the Ummat Cadre, and the Persyarikatan Cadre, who have intellectual and competent insight. Therefore, this activity aims to realize and increase awareness of literacy culture and produce written works. The action was held in the meeting room of the Parepare City Muhammadiyah Vocational High School (SMK) (South Sulawesi). The method used is lectures, discussions, and training/workshops. The lecture method was conducted to provide insight into the importance of literacy, discussions are held to explore the participants' problems and training is done to teach and guide technically writing essays or other scientific papers. The results of the activity obtained 15 articles that are worth publishing. The publication is carried out by involving UMPAR Press publishers with the title of the book "Back to Muhammadiyah."
Absorption of the budget is one of the stages of the budget cycle starting from budget planning, establishment and approval of the budget by the House of Representatives, in this case the study wanted to find out the comparison of the absorption of the South Sulawesi Regional Budget before and during the Covid-19 pandemic. The approach used in this research is a quantitative approach. The quantitative approach is a scientific inquiry based on logical positivism which operates with strict rules regarding logic, truth and prediction. The results of the Absorption of the Budget (measured by Regional Expenditure) research show that there is no statistically significant difference in budget absorption (measured by the Regional Revenue budget) for the last 6 years before and after the occurrence of Covid-19 in South Sulawesi Province. The results of the second study, namely Budget Absorption (measured by Regional Expenditure) statistically there is a significant difference in budget absorption (measured by Regional Expenditure) for the last 6 years before and after the occurrence of Covid-19 in South Sulawesi Province.
The financial report is the result of the act of making a summary of financial data. The financial statement is the result of the act of making a summary of financial data. Financial statements issued by the company are one of the sources of information regarding the company's financial position, performance, and changes in the company's financial position that are useful to support the right decision-making. The performance of a company, both financial performance and other performance, of course, depends on the company's operations. The aim of this research was to determine the company's financial performance by using the du pont system at PT. PLN (PERSERO) of customer service implementation Unit in Parepare for the last five years (2015-2019). This research was conducted at PT. PLN (PERSERO) of customer service implementation Unit in Parepare for 3 months starting from May to July 2021. This research used a method to analyze company performance with du pont system (ROI with a Du Pont approach). The results of the research proved the financial performance at PT. PLN (Persero) of the customer service implementation Unit in Parepare is in good condition viewed from the NPM, while it is in poor condition viewed from the TATO, then if it is viewed from the ROI, the company's financial performance is in good condition. Therefore, it concludes that the financial performance at PT. PLN (Persero) of the Customer Service Implementation Unit in Parepare is in good condition, although the TATO value shows an unfavorable value. However, the ROI value is still in accordance with the standard because it is balanced with the NPM value which is always increasing.
MSMEs are economic activities that play an important role in economic growth, maka if the MSME sector is disturbed then the national economy is also disturbed, As for the purpose ofthe study is 1). To find out the process of preparing financial reports for small and medium enterprises based on SAK EMKM on MSMEs "Coastal Tavern Group" Assisted by the Parepare City PKP Office. This research uses a qualitative type of research with a descriptive approach. The descriptive qualitative research used in this study is to describe and describe the Preparation of Financial Statements for Micro, Small and Medium Enterprises (MSMEs) based on Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM) in MSMEs "Coastal Tavern Groups" Assisted by the Parepare City PKP Office. The results of the study are 1). UMKM Kedai Pesisir Group does not have real or good financial recording reports because both employees and business owners do not understand about recording financial statements based on applicable Financial Accounting Standards, 2). UMKM Kedai Pesisir Group is known that the employees taken are housewives who do not have a job and do not understand about recording, lack of knowledge of the owner of the Coastal Tavern Group MSME regarding accounting standards in the preparation of financial statements. 3). MSME activities still focus on other activities as well as production and sales only, so the time to make financial reports is still very lacking.
In addition to examining how Good Corporate Governance (GCG) influences the relationship between financial performance and the value of manufacturing companies listed on the Indonesia Stock Exchange, the study aims to ascertain how the value of manufacturing companies on the Indonesia Stock Exchange affects financial performance. The data analysis techniques used in this study are: This study uses a quantitative approach method by testing data, descriptive analysis between variables and verification analysis to test and determine the magnitude of the effect of the variable between financial performance on the value of manufacturing companies on the Indonesia Stock Exchange for the 2017-2017 period. 2019 and also uses Moderated Regression Analysis (MRA) in moderating the relationship of financial performance to the value of manufacturing companies on the Indonesia Stock Exchange for the period 2017-2019. The results of the research conclusions based on the test were obtained for ROE not having a significant effect on Tobins Q. The t value of (-0.413) and significance level of 0.681 (> 0.05) both pointed to this. Although it has a negative parameter coefficient, good corporate governance (managerial ownership) significantly affects the relationship between ROE and Tobins Q. The regression analysis results utilizing the Moderated Regression Analysis (MRA) test, which have a Rsquare value after the moderating variable is removed, suggest this (0.3 percent ).
Tujuan penelitian ini adalah menganalisis efektifitas dan efisiensi retribusi pedagang kaki lima di Kota Parepare. Penelitian ini dilakukan dengan pendekatan positivism yang menekankan pada kombinasi antara logika deduktif dan penggunaan alat-alat kuantitatif dalam menginterpretasikan suatu fenomena secara objektif. Hasil penelitian menunjukkan bahwa potensi penerimaan yang bersumber dari pedagang kaki lima setiap bulannya mencapai Rp21.879.000 atau setiap tahunnya Rp262.548.000. Jumlah pedagang kaki lima menunjukkan peningkatan yang signifikan menjadi 187 orang dengan tingkat efektifitas yang sangat tinggi yakni berada pada angka rata-rata 100% atau 158,53% capaian penerimaan retribusi pedagang kaki lima. Hal ini didukung dengan efisiensi yang baik dalam pengelolaan biaya pemerolehan yang hanya mencapai 2,04% dari penerimaan pedagang kaki lima. Peta potensi teridentifikasi pada 3 (tiga) zona yang merupakan wilayah sebaran pedagang kaki lima di Kota Parepare.
The purpose of this research is to find out the influence of tudang sipulung and transparency on budget performance in parepare city government. It is expected that this research can find a solution to the solution of not optimal budget performance managed by the Parepare City Government. The method of data analysis used in this study is path analysis. This model analyzes the direct effect and relationship between independent variables and dependent variables. The object of the research was the Local Government Organization (OPD) in Parepare City consisting of 54 SKPD (Regional Device Work Unit) with a sample number of 100 people from a population of 536 structural officials. Respondents in this study as many as 100 people. Samples are taken based on purposive random sampling techniques. The results showed that tudang sipulung and transparency affect the performance of the budget. Based on the results of the above research tudang sipulung and transparency can be a policy tool (policy tools) to improve the budget performance of the Parepare City Government
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