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All Journal Jurnal Ilmiah Mahasiswa FEB Akrual: Jurnal Bisnis dan Akuntansi Kontemporer
Ulman Idris, Muhammad Istiyansyah
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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IMPLEMENTATION OF THE PERFORMANCE ACCOUNTABILITY SYSTEM FOR GOVERNMENT INSTITUTION (SAKIP) TO IMPROVE THE PERFORMANCE OF GOVERNMENT INSTITUTION Ulman Idris, Muhammad Istiyansyah
Jurnal Ilmiah Mahasiswa FEB Vol. 4 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Performance accountability is an obligation for government institution to beresponsible of its success and failure in the implementation of organizational’smission which consist with strategic planning, performance planning, performancemeasurement, and performance reporting. This research aims to find out the effect ofthe implementation of performance accountability system for government institutiontowards the performance improvement in Provincial Government of South Sulawesi.Population used in this research is Provincial Government of  South Sulawesi whichthis research used purposive sampling method. Based on that method, RegionalDevelopment Planning Board, Bureau of Organizational and Official Affairs, andInspectorate became sample in this research because it has its own roles inimplementing the performance accountability system for government institution inSouth Sulawesi. Data gathered by doing direct interview. Furthermore, the documentof performance accountability report for government institution in 2014 and 2015became the secondary data in this research. Data processing including data reduction,data data display, and drawing conclusion and verification. In implementing theperformance accountability system for government institution, there is a positiveeffect towards the performance of South Sulawesi Provincial Government whichbased on the performance planning each year. In addition, performance which deemedto be lacking is expected to improve in line with the results shown in the performanceaccountability report for government institution.Keywords: Performance Accountability Report for Government Institution, Performance Improvement, Provincial Government of South Sulawesi.
Pengaruh Social Media Influencer, Persepsi Risiko, dan Ekspektasi Return terhadap Keputusan Investasi A. Ahsan Amir; Bandang, Agus; Ulman Idris, Muhammad Istiyansyah
Akrual: Jurnal Bisnis dan Akuntansi Kontemporer VOLUME 17 NOMOR 2 JULI 2024
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Hasanuddin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/akrual.v17i2.32686

Abstract

This study examines and analyze the influence of social media, perceived risk, and expected return on investment decisions in the capital market. The independent variables in this study are social media influencers, risk perceptions, and return expectations, while the dependent variable is investment decisions. This study used a survey method by delivering questionnaires to investors in Makassar City. The sample was determined using the Slovin formula,sampling used a purposive sampling technique, and then data were compiled to be analyzed using multiple linear regression. The number of samples in this study was 100 respondents from the entire population. The regression test results showed that social media influencers and return expectations affect investment decisions in the capital market. At the same time, risk perception does not affect investment decisions in the capital market. Test result together reveal that social media influencer, risk perception and expected return accordingly influencer investment decision in the capital market.
Co-Authors A. Ahsan Amir Bandang, Agus