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All Journal Jurnal Progres Ekonomi Pembangunan Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Jurnal Abdi dan Dedikasi kepada Masyarakat Indonesia Jurnal Akuntansi dan Keuangan
Mulyati Akib
Universitas Halu Oleo
Chemistry Economics, Econometrics & Finance Education Public Health Social Sciences

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Journal : Jurnal Progres Ekonomi Pembangunan

 1 
PENGARUH SISTEM INFORMASI AKUNTANSI, SISTEM PENGENDALIAN INTERN, GOOD GOVERNMENT GOVERNANCE, BUDAYA ORGANISASI TERHADAP KINERJA PT. PLN PERSERO SUB RAYON WUA-WUA DAN BENUA BENUA Wiranto, Riswan; Awaluddin, Ishak; Akib, Mulyati
JPEP (Jurnal Progres Ekonomi Pembangunan) Vol 4, No 1 (2019): JURNAL PROGRES EKONOMI PEMBANGUNAN
Publisher : Pascasarjana Universitas Halu Oleo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (304.739 KB) | DOI: 10.33772/jpeb.v4i1.6084

Abstract

This study aims to determine and analyze the effect of accounting information systems, internal control systems, go od Goverment governance, organizational culture on the performance of PT PLN (Persero) Sub Rayon Wua-Wua and continents. Respondents in this study were all employees of PT PLN (Persero) Sub Rayon Wua-Wua and continents who had positions as Managers, Supervision, assistants, juniors, staff. The total respondents were 105 people. Analysis of the data used in this study is a multiple linear regression analysis technique that is processed through SPSS version 23 software.The results of this study indicate that the t value of accounting information system (X1) is 7.729 with a significance of 0,000 (tsig = 0,000 more keci than the value of α = 0.05 thus, accounting information system variables have a significant effect on company performance. Internal Control System Variables (X2) of 2,244 with a significance level of 0,027 (tsig = 0,000) Smaller than the value of α = 0,05, the internal control system variable has a significant effect on company performance. Good Corporate Governance (X3) of 2,241 with significant 0,027 (tsig = 0,000 ) smaller than α = 0.05 05, the Good Governacne variable has a significant effect on company performance. Organizational Culture variable is 6.423 with a significance level of 0.000 (tsig = 0,000 smaller than the value of α = 0.05, the organizational culture variable has a significant effect on company performance.  
Analisis Pola Hubungan Konsultatif Pada Pengelolaan Pendapatan Asli Daerah Provinsi Sulawesi Tenggara Tahun Anggaran 2017-2019 Akib, Mulyati; Mirosea, Nitri; Israyanti, Israyanti
JPEP (Jurnal Progres Ekonomi Pembangunan) Vol 7, No 1 (2022): JURNAL PROGRES EKONOMI PEMBANGUNAN
Publisher : Pascasarjana Universitas Halu Oleo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33772/jpep.v7i1.20828

Abstract

How decentralisation build-up a sustainable local government? This study aims to determine the regional financial independence of Southeast Sulawesi Province for the 2017-2019 fiscal year. The type of data used in this research is quantitative data and qualitative data, the data source is secondary data from time series for the last five years (2017-2019). The data collection technique in this study was carried out by means of documentation. The analytical method used is descriptive analysis method.The results in this study indicate that the Southeast Sulawesi provincial government from 2015 to 2019 still has low regional financial independence where the percentage of the regional financial independence ratio is still between 25-50%, this shows that the government Southeast Sulawesi province still has a pattern of consultative relations with the central government, in which the central government has begun to reduce interference, because the regions are considered to be slightly more capable of implementing autonomy. According to Agency theory that Central Government as the principal while local government as the agent, the principal role has responsibility to support and accommodate the good governance.This is due to the fact that the Local-owned Source Income at the lower level than the amount of assistance from the central government, which is caused by the lack of revenue from the sources of regional original income for the province of Southeast Sulawesi. Southeast Sulawesi Province also still has sufficient capacity in implementing decentralization where the percentage ratio of the degree of decentralization shows an average figure above 20%, which is 23.1%. In this case, South East Sulawesi is a developing province which still have to induce the income in order to support the budgetary provincial government. This study contributes to develop the study of good governance government implementation in Indonesia.Keywords: Local owned-source revenue, Degree of Decentralization, Agency Theory, Good Governance
Co-Authors Aldino Pasha Emillia Nurdin Firda Latifah Fitriyani Hadisantoso, Erwin Hasbudin Intihanah Intihanah Intihanah Ishak Awaluddin Israyanti, Israyanti La Angga La Ode Fais Hazmil La Ode Muhammad Arfan Samrin Nitri Mirosea Nurdin, Emillia Qonita Hafidzah Riska Fadliah Salmiati Satira Yusuf Sely Damayanti Si Made Ngurah Purnaman Stefany Lambe Tuti Dharmawati Tuti Dharmawati Wa Ode Aswati Wiranto, Riswan