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<![CDATA[Analisis faktor-faktor yang mempengaruhi kualitas informasi laporan keuangan pemerintah kota gunungsitoli ]]>
<![CDATA[Laoli, Victorinus]]>
<![CDATA[ FORUM EKONOMI Vol 20, No 2 (2018) ]]>
Publisher : <![CDATA[Faculty of Economics and Business Mulawarman University ]]>
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DOI: 10.29264/jfor.v20i2.3702
<![CDATA[This study aims to determine the factors that affect the quality of information on local government financial statements. Based on Government Regulation no. 71 year 2010, the quality of financial report information of Central and Regional Government must meet qualitative characteristics. Factors studied include quality of human resources, utilization of information technology, and internal control system. Data collection was done by giving 111 questionnaires, which were distributed to respondents who were staffs at the Regional Device Work Unit (SKPD) at the District / Municipal Management Agency / City of Gunungsitoli. Questionnaires distributed to 111 respondents, only successfully collected again with a complete answer obtained 80 respondents. The data obtained were then analyzed using SPSS 20.00. The test results indicate that the utilization of information technology and internal control system have a significant positive effect on the quality of financial report information of Local Government, while the quality of human resources has no effect. The quality of human resources is not significant due to the lack of human resources itself in terms of quality and quantity. Such as the lack of staff accounting education background, unclear job description, and lack of training to ensure the accounting function goes well on Local Government.]]>
<![CDATA[The effect of development on employee career improvement in the Secretariat Office Region of Nias District ]]>
<![CDATA[Sukaaro Waruwu]]>;
<![CDATA[Victorinus Laoli]]>
<![CDATA[ JURNAL MANAJEMEN MOTIVASI Vol 14, No 1 (2018): Jurnal Manajemen Motivasi ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Pontianak ]]>
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DOI: 10.29406/jmm.v14i1.997
<![CDATA[This study aims to determine the effect of development on employee careerimprovement at the Office of the Regional Secretariat of Nias Regency. The sample inthis research is by using random sampling. The analysis technique used is a simplelinear correlation analysis, simple linear regression analysis. The method used in thisresearch is a descriptive method with the quantitative approach that is the method inresearching the status of a group of people, an object, a set of condition or system ofthought or a class of events in the present. From the results of research conducted, it isobtained results that: Based on the results of hypothesis testing obtained that there issignificant influence between the development of employee career improvement atthe office of the district secretariat nias.]]>
<![CDATA[Pengaruh Audit Manajemen Terhadap Kinerja Pegawai Rumah Sakit Umum Daerah Gunung Sitoli ]]>
<![CDATA[Victorinus Laoli]]>
<![CDATA[ Owner : Riset dan Jurnal Akuntansi Vol. 2 No. 2 (2018): Owner Vol 2 No 2 Tahun Agustus 2018 ]]>
Publisher : <![CDATA[Politeknik Ganesha Medan ]]>
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<![CDATA[Penelitian ini bertujuan untuk mengetahui pengaruh Audit Manajemen terhadap Kinerja Pegawai di Rumah Sakit Umum Daerah Gunungsitoli. Penelitian ini merupakan penelitian kausal komparatif. Populasi penelitian ini adalah seluruh pegawai Rumah Sakit Umum Daerah Gunungsitoli yang berjumlah 158 responden. Pemilihan sampel menggunakan metode Cluster Random Sampling. Jumlah sampel adalah 80 responden, yang diproleh dari empat divisi yaitu divisi medis (8 responden), paramedis (32 responden), penunjang medis (10 responden), dan umum (30 responden). Data yang digunakan adalah data primer berupa kuesioner. Sebelum melakukan penelitian, terlebih dahulu dilakukan uji coba instrumen dengan uji validitas dan uji reliabilitas yang melibatkan 20 pegawai Rumah Sakit Umum Daerah Gunungsitoli yang tidak dilibatkan kembali pada saat penelitian. Uji prasyarat analisis meliputi uji normalitas, uji linearitas, uji multikolinearitas dan uji heteroskedastisitas. Uji analisis data yang digunakan dalam menguji hipotesis pada penelitian ini menggunakan analisis regresi sederhana. Hasil penelitian ini menunjukkan adanya pengaruh positif dan signifikan Audit Manajemen terhadap Kinerja Pegawai di Rumah Sakit Umum Daerah Gunungsitoli.]]>
<![CDATA[Pengaruh Akuntabilitas dan Transparansi terhadap Kinerja Anggaran Berkonsep Value of Money pada Pemerintah Kabupaten Nias ]]>
<![CDATA[Victorinus Laoli]]>
<![CDATA[ Owner : Riset dan Jurnal Akuntansi Vol. 3 No. 1 (2019): Owner Vol 3 No. 1, Periode Februari 2019 ]]>
Publisher : <![CDATA[Politeknik Ganesha Medan ]]>
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DOI: 10.33395/owner.v3i1.108
<![CDATA[Jenis penelitian ini assosiatif kausal, pengambilan data dengan kuesioner, dan teknik pengambilan sampel Purposive Sampling serta penelitian ini menggunakan jenis data primer dan sekunder dan diolah menggunakan alat bantu program statistik dengan pengujian analisis data, uji asumsi klasik dan pengujian hipotesis. Hasil penelitian maka kesimpulannya bahwa secara parsial akuntabilitas berpengaruh terhadap kinerja anggaran berkonsep value for money sedangkan variabel transparansi secara parsial tidak berpengaruh. Dan secara simultan variabel akuntabilitas dan transparansi bersama-sama berpengaruh terhadap kinerja anggaran berkonsep value for money. Berdasarkan hasil penelitian, saran yang diberikan agar pemerintah Kabupaten Nias dapat meningkatkan dan mempertahankan akuntabilitas, sedangkan transparansi harus dapat diperbaiki dan perlu lebih terbuka. Secara simultan akuntabilitas dan transparansi sangat berpengaruh terhadap kinerja anggaran sehingga perlu dipertahankan untuk memperoleh hasil kinerja atau pelayanan yang ekonomis, efesien dan efektif.]]>
<![CDATA[Analisis Pengembalian Kredit Terhadap Profitabilitas Pada PT Bank Sumut Cabang Gunungsitoli ]]>
<![CDATA[Victorinus Laoli]]>
<![CDATA[ Owner : Riset dan Jurnal Akuntansi Vol. 3 No. 2 (2019): Owner Volume 3 Nomor 2 Agustus 2019 ]]>
Publisher : <![CDATA[Politeknik Ganesha Medan ]]>
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DOI: 10.33395/owner.v3i2.164
<![CDATA[One manifestation of the important role of banking in a region, as implemented by PT Bank Sumut, Gunungsitoli Branch, is to distribute loans for investment, consumption and working capital for the people in the area. The purpose of providing credit for banks is the return of credit that earns interest and can increase income to finance activities and business continuity. From the results of research conducted with this data collection technique, it shows that PT Bank Sumut has a number of loans from 2009 to 2014 which each year rises. From this study, it is also known that the rate of credit repayment has a positive influence on the level of profitability.]]>
<![CDATA[Analisis Penetapan Harga Terhadap Keputusan Pembelian Konsumen ]]>
<![CDATA[Victorinus Laoli]]>;
<![CDATA[Fatolosa Hulu]]>
<![CDATA[ Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 1 No 2 (2018): Jesya Volume 1 Nomor 2 Periode Juni 2018 ]]>
Publisher : <![CDATA[LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga ]]>
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DOI: 10.36778/jesya.v1i2.19
<![CDATA[This study aims to know to know and analyze the pricing of purchasing decisions on UD. Sentosa Gunungsitoli. Population determination in this study is as many as 450 people per day. With average visitor details of 15 people per day multiplied by one month (30 days). The sample to be taken is 10% of 450 people that is 45 people. Sample collection method used is stratified random sampling (random sampling study). Researchers use Likert scale as a measuring tool. From result of calculation of correlation coefficient between variable X (price determination) influence to variable Y (decision of purchase) obtained rhitung (rxy) = 0,818 if consulted at price critics table r product moment for 5% confidence interval after counting it r count = 0,818> from rtabel = 0,514. Thus it can be concluded that there is a strong or positive influence between the pricing of purchasing decisions on building materials at UD. Sentosa Gunungsitoli. The contribution of working price determination to purchase decision is = 66,91%.]]>
<![CDATA[Analisis Faktor-faktor yang Mempengaruhi Kinera Pegawai dalam Pegawai Organisasi Sektor Publik ]]>
<![CDATA[Victorinus Laoli]]>
<![CDATA[ Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 2 No 2 (2019): Jesya Volume 2 Nomor 2 Periode Juni 2019 ]]>
Publisher : <![CDATA[LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga ]]>
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DOI: 10.36778/jesya.v2i2.82
<![CDATA[The purpose of this research was examining the factors that affect the employee performance at the tax office in Gunungsitoli. The factors tested in this study were clear and measurable goals, incentives, motivation, remuneration, decentralization, and performance measurement systems for employee performance. This research was conducted by using questionnaires to all employees of Kantor Penyuluhan Dan Konsultasi Perpajakan KP2KP Gunungsitoli. The data obtained was processed by using a regression that is part of the multiple regression. Number of questionnaires processed amounted to 40 questionnaires. The results of this study indicate that a clear and measurable goals, incentives, motivation, remuneration, decentralization is not related to employee performance. While performance measurement system affect employee performance.]]>
<![CDATA[Pengaruh Disiplin Kerja terhadap Kinerja Perangkat Desa Kecamatan Gunungsitoli Idanoi ]]>
<![CDATA[Sonitehe Gea]]>;
<![CDATA[Victorinus Laoli]]>
<![CDATA[ Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 3 No 2 (2020): Article Research ]]>
Publisher : <![CDATA[LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga ]]>
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DOI: 10.36778/jesya.v3i2.233
<![CDATA[This research was conducted in the Tetehosi II Village Gunungsitoli Idanoi Subdistrict by raising the title: "The Effect of Work Discipline on Village Apparatus Performance in the Tetehosi II Village Gunungsitoli Idanoi Subdistrict". In this study, researchers took a sample of 25 people, all employees in the Tetehosi II Village Office, Gunungsitoli Idanoi Subdistrict. Then the type of data used by researchers in this study are primary data and secondary data. In obtaining research data sources is to use alar and the type of research the author uses is quantitative. Based on the description above, statistically the authors propose the following research results: From the results of the calculation of the validity test of variables X and Y on each item / item questionnaire as many as 20 questions after correlating the results are valid so that the questionnaire / questionnaire is feasible to be used in data processing. This was done by the researcher to check the results of the questionnaire returned by the respondent whether it was in accordance with the instructions given. Based on the hypothesis testing criteria it turns out that Ha was accepted and Ho was rejected where Ha had a relationship and Ho had no relationship, because t arithmetic = 3.091> t table = 2.052 so it can be stated the influence of Work Discipline (X) on Performance (Y) at the Village Office in Gunungsitoli Idanoi District.]]>
<![CDATA[Pengaruh Konflik Peran dan Ambiguitas Peran Terhadap Komitmen Independensi Auditor Internal ]]>
<![CDATA[Victorinus Laoli]]>;
<![CDATA[Sonitehe Gea]]>
<![CDATA[ Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol 13 No 1 (2020): Jurnal Ilmiah Komputer Akuntansi ]]>
Publisher : <![CDATA[Universitas Sains dan Teknologi Komputer ]]>
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DOI: 10.51903/kompak.v13i1.146
<![CDATA[This study aims to assess and identify the influence of role conflict and role ambiguity and the independence commitment of internal auditors to work at the Regional Development Bank of North Sumatra, Nias Islands Region. Determination of respondents is done by purposive sampling, which is a sampling technique based on certain criteria. The number of questionnaires distributed was 35 questionnaires. This study uses simple linear regression. The results of the analysis in this study indicate that the role conflict and the ambiguity of each affect.]]>
<![CDATA[Analisis faktor-faktor yang mempengaruhi kualitas informasi laporan keuangan pemerintah kota gunungsitoli ]]>
<![CDATA[Victorinus Laoli]]>
<![CDATA[ FORUM EKONOMI Vol 20, No 2 (2018): Juli ]]>
Publisher : <![CDATA[Faculty of Economics and Business Mulawarman University ]]>
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DOI: 10.30872/jfor.v20i2.3702
<![CDATA[This study aims to determine the factors that affect the quality of information on local government financial statements. Based on Government Regulation no. 71 year 2010, the quality of financial report information of Central and Regional Government must meet qualitative characteristics. Factors studied include quality of human resources, utilization of information technology, and internal control system. Data collection was done by giving 111 questionnaires, which were distributed to respondents who were staffs at the Regional Device Work Unit (SKPD) at the District / Municipal Management Agency / City of Gunungsitoli. Questionnaires distributed to 111 respondents, only successfully collected again with a complete answer obtained 80 respondents. The data obtained were then analyzed using SPSS 20.00. The test results indicate that the utilization of information technology and internal control system have a significant positive effect on the quality of financial report information of Local Government, while the quality of human resources has no effect. The quality of human resources is not significant due to the lack of human resources itself in terms of quality and quantity. Such as the lack of staff accounting education background, unclear job description, and lack of training to ensure the accounting function goes well on Local Government.]]>
