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Analisis Efisiensi dan Efektivitas Pengelolaan Anggaran Belanja Pegawai Pada Dinas Perindagkop dan UKM Kabupaten Pulau Morotai Jamiludin Hasan; Ardin Umar; Nurafni Kurung
Jurnal Ilmiah Wahana Pendidikan Vol 6 No 4 (2020): JURNAL ILMIAH WAHANA PENDIDIKAN
Publisher : Peneliti.net

This study aims to determine the level of efficiency and effectiveness. The results of the efficiency ratio analysis show that the average level of efficiency of budget management at the Office of Industry and Trade and UKM of Morotai Island Regency during 2017 was 1.01%, in 2018 it was 1.12% and in 2019 it was 1.19. This means that budget management is carried out very efficiently. The management of the employee expenditure budget at the Office of Industry and Trade and UKM of Morotai Island Regency has met the requirements of efficiency, namely the use of minimum funds to achieve maximum results, while the results of the effectiveness ratio analysis show the average ratio of the effectiveness of budget management of the Office of Cooperatives and Small and Medium Enterprises of Morotai Island Regency in 2017 95.55%, in 2018 88.68% and in 2019 84.03%. This means that budget management has met the criteria for being very effective because budget realization has approached the predetermined budget target.

Evaluasi Implementasi Akuntansi Pemerintah Berbasis Akrual Pada Laporan Keuangan Bawaslu Kab. Pulau Morotai Tahun Anggaran 2018 Ardin Umar; Jamiludin Hasan; Selfine Katiandagho
Jurnal Ilmiah Wahana Pendidikan Vol 7 No 1 (2021): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

The enactment of Law No. 17/2010 on Accrual-based Government Accounting Standards (SAP) brought major changes in the financial reporting system in Indonesia. The changes are expected to provide a complete picture of the financial position. This research aims to find out the effectiveness of the implementation of accrual-based government accounting standards in Bawaslu's Financial Statements, Pulau Morotai Budget Year 2018. The data in this study were collected through observation methods, interviews, and documentation directly related to the implementation of Government Accounting Standards (SAP) based on accruals. Data source in the form of Bawaslu’s Financial Report in Pulau Morotai. The data that has been collected is then analyzed and interpreted in a narrative manner using qualitative analysis methods. The results of the study showed that in general the statements of Pulau Morotai in 2018 has implemented accrual-based financial reporting standards according to government regulation number 71 of 2010 concerning government accounting standards

Analisis Efisiensi dan Efektivitas Pengelolaan Anggaran Ardin Umar; Jamiludin Hasan; Saiful Tanimbar
Jurnal Ilmiah Wahana Pendidikan Vol 7 No 4 (2021): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

The results revealed that the efficiency ratio analysis results showed an average efficiency in managing the Morotai Island Regional Disaster Management Agency's budget management from 2017 to 2019 of 1.16%. Thus, it can be concluded that efficient budget management has been implemented. The effectiveness ratio analysis results showed the average effectiveness of budget management of the Morotai Island Regional Disaster Management Agency from 2017 to 2019 was 97.27%, meaning that budget management was applied

Analisis Penerapan Sistem dan Prosedur Surat Perintan Membayar Uang Persediaan (SPM-Up) Badan Pengelolaan Keuangan dan Aset Daera Kabupaten Pulau Morotai Ardin Umar; Irwan Moi
Jurnal Ilmiah Wahana Pendidikan Vol 7 No 7 (2021): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

This research aims to find out: (1) The implementation of the Perintan system and procedures to pay the money for the supply (SPM-Up) at the financial management body and regional assets of the District government of Morotai Island; (2) Implementation of the Perintan system and procedures to pay the money for the supply (SPM-Up) at the financial management and regional assets of Morotai Island District Government. The subject of this study is the Kabid treasurer of regional general and Treasurer expenditure agency for financial and regional government assets Morotai Island Regency. Data is collected by interview methods, observations and documentation of research subjects. Results showed that: (1) Kabid Treasurer General District and Treasurer of expenditure on the Board of Financial and regional assets management has been the system and procedure of Perintan pay money supply (SPM-Up) in accordance with the applicable guidelines, from The initial stages of collecting the transaction evidence to the extent of ratification and submission to the relevant parties; (2) Treasurer of expenditure and Kabid treasurer of regional general on financial management and regional assets of Morotai Island District government has implemented an administration and accountability system in accordance with the applicable guidelines, from Bookkeeper's shopping to the breakdown of the Perintan letter procedure to pay money supply (SPM-Up).

The Influence of Leadership Style and Motivation on The Performance of Teachers in Senior High School State and Private District Obi Hamsin Alina; Ardin Umar
Jurnal Ilmiah Wahana Pendidikan Vol 8 No 1 (2022): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

The aims of this research are (i) to know leadership style and motivation about which one the most dominant influence variable of teachers’ performance in Senior High School State and Private District Obi Ternate. (ii) to know the most dominant influence between leadership style and motivation of teacher performance in Senior High School State and Private District Obi.This study used data collection technique by questionnaire. Total sample are 90 teachers. Data analysis used qualitative analysis to describe leadership variable deductive, participative leadership, democratic leadership, goal oriented leadership, motivation of teachers’ performance, qualitative analysis by multiple linier regression to know the influence between independent variable with dependent variable and hypothesis test with F test and T test respectively for simultaneous test and partial test. The result showed that variable with positive influence and significant with teachers’ performance in Senior High School State and Private District Obi are deductive leadership about 006 significant values, democratic leadership about 0,008 significant values and work motivation leadership about 0,002 significant values. Meanwhile the variable that has positive influence but doesn’t significant are participative leadership is 0,063 values and goal oriented leadership is 0,988. While the most dominant influence variable to teachers’ performance in Senior High School State and Private District Obi is motivation around 0,002 significant values.

Pemberdayaan Petani Dalam Meningkatkan Kesejahteraan Masyarakat Ardin Umar; Fahri Sibua
Jurnal Ilmiah Wahana Pendidikan Vol 8 No 18 (2022): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

Sector Agriculture is featured sector because eye livelihood part of Indonesia's population big is farmer. SP 3 is wrong one many villages cultivate plant food in the form of Chilli and Tomatoes with hope could increase scale economy and more life prosperous. Empowerment farmer in increase well-being SP 3 community is very thing urgent conducted for encourage, motivate, and strengthen potency owned economy as well as Becomes wrong one aspect independence farmer in develop activity his farm. Formulas problem study this is how empowerment farmer in increase well-being community in SP 3 District South Morotai and factors supporter and blocker what just on empowerment farmer in increase well-being community in SP 3 District South Morotai. Study this including study field ( field research ). Method processing and data analysis used in study this is quantitative data analysis with characteristic study character descriptive. Source of data used are primary data and secondary. Population in study this is whole member group farmer SP 3 District South Morotai and sample in study this i.e. 21 members group farmer. Technique data collection used is observation, interview, questionnaire and documentation. Results study show that implementation empowerment public group farmer To use increase well-being community in the farm SP 3 District South Morotai through outreach programs and training skills.

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