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All Journal PRESTASI Jurnal Kreativitas PKM Jurnal Ilmu Manajemen dan Akuntansi Terapan Magisma: Jurnal Ilmiah Ekonomi dan Bisnis AKTUAL Journal of Islamic Economics and Finance Journal of Accounting and Digital Finance
Yohana Kus Suparwati
STIE Bank BPD Jateng
Economics, Econometrics & Finance Education Health Professions Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Journal : PRESTASI

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ANALISIS KINERJA BANK DAERAH SEBELUM DAN SETELAH PENERAPAN OTONOMI DAERAH Suparwati, Yohana Kus
PRESTASI Vol 4, No 01 (2009): Juni PRESTASI
Publisher : PRESTASI

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Abstract

Legalized in Act No.32 2004 about Regional Government and Act No.33 2004 about balance of finance between regional government and central government  impact an important implication to regional economic supported by Regional Bank. This study purposed to analyze the influence of regional authority implementation to regional bank performance. Sample used in this research is report of finance before and after implementation of regional authority by using performance indicator based on CAMEL and evaluated by Wilcoxon Signed Rank Test. The result showed that there were no significantly different before and after the implementation of regional authority to regional bank performance, however in general showed that the performance of regional bank increased.
PENGARUH KOMPETENSI SDM, KUALITAS INFORMASI KEUANGAN DAN LOCUS OF CONTROL TERHADAP KINERJA UMKM (Studi pada UMKM Binaan Dinas Koperasi di Kec. Kertek Kab. Wonosobo) Safik, Ahmad; Suparwati, Yohana Kus
PRESTASI Vol 11, No 01 (2013): Juni PRESTASI
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Usaha mikro kecil dan menengah (UMKM) merupakan kelompok usaha yang paling dapat bertahan ketika krisis ekonomi melanda negeri ini. Sektor  ini usaha mikro kecil dan menengah (UMKM) dalam perekonimian Indonesia memegang peranan yang cukup penting, bukan hanya dari segi peningkatan pendapatan dan kesejahteraan masyarakat saja, akan tetapi dari segi peran penyerapan tenaga kerja pun sector UMKM juga mem-punyai peranan yang sangat tinggi. Melihat besarnya potensi yang diciptakan oleh UMKM baik yang menyangkut penyerapan tenaga kerja maupun kesejahteraan masyarkat, maka perlu adanya penerapan manajerial dan pengembangan SDM yang mengelola UMKM, termasuk perbaikan kualitas laporan keuangan yang dibuat UMKM.Penelitian ini bertujuan untuk mengetahui pengaruh kompetensi SDM, kualitas informasi keuangan, dan Locus of Control terhadap kinerja UMKM dengan pengambilan keputusan sebagai variable intervening. Objek penelitian dilakukan pada sentra UMKM di kecamatan Kertek Kabupaten Wonosobo.Dari hasil penelitian dapat disimpulkan bahwa terdapat pengaruh signifikan antara kompetensi SDM, kualitas informasi dan locus of control dengan kinerja UMKM. Hal ini membuktikan bahwa semakin tepat dan akurat keputusan yang diambil para pelaku UMKM, maka akan semakin baik pula kinerja yang dihasilkan, yaitu dengan melihat peningkatan laba dan asset-nya.Keyword: Kompetensi SDM, Kualitas Informasi Keuangan, Locus of Control, Kinerja UMKM.
Pengaruh Pertumbuhan Ekonomi, DAU, DAK, PAD Terhadap Indeks Pembangunan Manusia dengan Pengalokasian Anggaran Belanja Modal Sebagai Variabel Intervening (Studi Empiris pada Pemerintah Kabupaten dan Kota se-Jawa Tengah) Setyowati, Lilis; Suparwati, Yohana Kus
PRESTASI Vol 9, No 01 (2012): Juni PRESTASI
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Abstract

The implementation of fiscal decentralization in addition to give authority to local goverments in the region also affects the ability of the local potentials to allocate revenues to fulfill the public interest, and enhance public welfare. The public welfare can be seen  from the increasing of Human Development Index of the region through the allocation of capital expenditures. This study aims to prove empirically that Economic Growth (represented by PDRB), the General  Allocation Fund (DAU), the Special Allocation Fund (DAK), Local Revenue (PAD) affect Human Development Index over the Allocation of Capital Expendicture Budget (PABM) which is represented by Capital Expenditure. The sampling method used in this study is purposive sampling, with total samples of 22 regencies and 3 cities from the population of 35 regencial governments  in Cetral Java during 2005-2009. The analysis used is multiple linear regression for the first step model and simple linear regression for the second step model. The result of statistical test from the first step model showed that Economic Growth negatively affect  PABM. While DAU, DAK, PAD positively affect to PABM. The result of statistical tests from the second step model showed the presumption of PABM positively influences on IPM. Based on path analysis showed that only the Economic Growth that has no effect on IPM through PABM, while DAU, DAK, and PAD affect IPM through PABM. Adjusted R square value obtained for each model of the research in the first step model of 53,5% and 3,1% for the second step model.Keywords :           Economic Growth, General Allocation Fund (DAU), Special Allocation Fund (DAK), Local Revenue (PAD), Capital Expenditures, and the Human Development Index (IPM). 
Co-Authors A.A. Ketut Agung Cahyawan W Abdul Syukur Ahmad Safik Arif Irfandani Diyan Kusuma Wicitra Edy Supriyono Febrianti, Yolinda Lisa Indra Setyawan Metta Kusumaningtyas Nugroho Heri Pramono Reynaldi Aji Prasetya Rudi Suryo Kristanto Rudi Suryo Kristanto Rudi Suryo Kristanto Sahetapy, William Yonathan Suci Atiningsih, Suci Wahyuni, Asri Nur Yanuar Rachmansyah