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INDONESIA
KOLEGIAL : Jurnal Manajemen, Bisnis, dan Akuntansi
Published by STIE Dwi Sakti Baturaja
ISSN : 20885644     EISSN : 2614008X     DOI : -
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
KOLEGIAL is a national scientific journal published by Dwi Sakti Baturaja College of Economics. This journal contains the issues about the results of research activities, articles, and conceptual papers, from lecturers, researchers, and practitioners from within and outside the institution. The scope of this journal are economics, management, business, and accounting. This journal is published twice a year in June and December.
Arjuna Subject : -
Articles 8 Documents
 1 
Search results for , issue "Vol 6 No 1 (2018): Januari - Juni" : 8 Documents clear
PENGARUH GOOD GOVERNANCE TERHADAP KUALITAS LAPORAN KEUANGAN INSTANSI PEMERINTAH PADA KABUPATEN ACEH BESAR Emmi Suryani; Ismail Ismail
KOLEGIAL Vol 6 No 1 (2018): Januari - Juni
Publisher : STIE DWI SAKTI BATURAJA

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Abstract

This research is empirical, where the purpose of this study is to determine the effect of the level of understanding of the principles of accountability, transparency and public participation both partially and simultaneously (together) on the quality of the financial statements of the Aceh Provincial Government.The population in this study were all of the Dinas in Aceh Province as many as 38 Agencies, which included the Secretariat, Offices, Regional Technical Agencies, and Bodies in the Aceh Besar District Government. While 115 people were taken as a sample, the sample of this study will be taken using a proportionate stratified random sampling technique. While the results of testing simultaneously obtained Fcount of 41,819, while Ftable at the significance level  = 5% is equal to 2.686. This shows that Fcount> Ftable, with a probability level of 0.000. Thus the results of this calculation can be taken as a decision that accepts alternative hypotheses and rejects the null hypothesis, meaning that the variables of accountability (x1), transparency (x2) and public participation (x3), together have a significant effect on the quality of the financial statements of the Agency Aceh Besar Government.While partially the accountability variables (x1), transparency (x2), public participation (x3) also affect the quality of the financial statements of the Government of Aceh Besar.
ANALISIS EFEKTIVITAS PENERIMAAN PBB-P2 DAN KONTRIBUSINYA TERHADAP PAD PEMERINTAH KABUPATEN PIDIE Tarmizi Tarmizi; Lilis Maryasih; Teuku Maimun Azhari
KOLEGIAL Vol 6 No 1 (2018): Januari - Juni
Publisher : STIE DWI SAKTI BATURAJA

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Abstract

This study aims to analyze the effectiveness of PBB-P2 acceptance and its contribution to Pidie District PAD for the 2014-2016 fiscal year. This research is a qualitative research, using secondary data sources in the form of Local Government Financial Reports (LKPD). Data analysis techniques were carried out descriptively, using financial ratio calculations to determine the level of effectiveness and contribution of PBB-P2 revenues. The results showed that PBB-P2 receipts in the Pidie District Government were still not effective, because the achievement of an average target was 73.5% per year. Then in terms of its contribution to regional taxes and Pidie District PAD is still very lacking, with PBB-P2 contribution to regional taxes averaging 3.7% per year, and the contribution to PAD on average is 0.3% per year.
PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, DEBT TO EQUITY PADA PERUSAHAAN PERBANKAN TAHUN 2010-2016 Zulkifli Umar; Cut Fitrika Syawalina; M. Yunus Usman; Khairun Nufus
KOLEGIAL Vol 6 No 1 (2018): Januari - Juni
Publisher : STIE DWI SAKTI BATURAJA

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Abstract

This research was conducted on banking companies listed on the Indonesia Stock Exchange in 2014-2016. With the aim of testing and knowing the effect of profitability, company size, debt to equity on the timeliness of financial statement submission. The population in this study were 42 banking companies for each period, the amount of data in this study was 126 financial statements. The data used in this study is secondary data with the analysis technique using multiple linear regression and binary linear regression (logistic). The results show that partial profitability does not affect the timeliness of financial statement submission, and company size partially influences the timeliness of financial statement submission, while debt to equity partially does not affect the timeliness of financial statement submission. The three independent variables simultaneously influence the timeliness of the submission of financial statements, with the magnitude of the influence of 9% while the remainder is influenced by other variables not included in this study
ANALISIS PENCATATAN DAN PELAPORAN BELANJA MODAL PADA UNIT PELAKSANA TEKNIS DINAS PUSAT PENGEMBANGAN MUTU GURU Nadiya Nadiya; Eva Susanti; Dedi Juanda
KOLEGIAL Vol 6 No 1 (2018): Januari - Juni
Publisher : STIE DWI SAKTI BATURAJA

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Abstract

This research was conducted at the UPTD Region I Teacher Quality Development Center (PPMG) of the Aceh Education Agency with the aim to find out how the system and procedures, recognition, recording and reporting of capital expenditures at the UPTD Region I Teacher Quality Development Center (PPMG) of the Aceh Education Agency. In analyzing the data this research was conducted with descriptive qualitative methods. The results of the study show that Recording and Reporting on Capital Expenditures at the UPTD Region I Teacher Quality Development Center (PPMG) Aceh Education Agency has implemented Government Regulation No. 71 of 2010 concerning Government Accounting Standards and Minister of Home Affairs Regulation No.64 of 2013 concerning Financial Management Guidelines Country / Region. The expenditure reporting carried out by the UPTD Region I Teacher Quality Development Center (PPMG) of the Aceh Education Agency has implemented PP No. 71 of 2010 concerning accrual-based recordings, which can be seen from the recording of expenditure accounts consisting of operating expenditures covering personnel expenditure and goods and services expenditure and capital expenditure which includes expenditure on equipment and machinery and expenditure on other fixed assets.
PENGARUH LEVERAGE TERHADAP KINERJA KEUANGAN PADA SUBSEKTOR LEMBAGA PEMBIAYAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015-2017 Surna Lastri; Maidar Maidar; Muhajirin Muhajirin
KOLEGIAL Vol 6 No 1 (2018): Januari - Juni
Publisher : STIE DWI SAKTI BATURAJA

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Abstract

This study aims to determine the effect of leverage as measured by debt to equity ratio (DER) and debt to assets ratio (DAR) to financial performance as measured by return on assets (ROA), both individually (partially) and together (simultaneous ) This research is census research, which includes all sub-sector financing institutions listed on the Indonesia Stock Exchange that have met the criteria in the observation data. Observation period of research data from 2015 to 2017, totaling 15 companies. The analytical method used is linear multiple regression. The results of this study found that the debt to equity ratio and debt to assets ratio affect financial performance, both individually (partially) and together (simultaneously)
ANALISIS SEKTOR POTENSIAL DAN KETERKAITAN ANTAR WILAYAH PADA PEREKONOMIAN KABUPATEN OGAN KOMERING ULU (OKU) TAHUN 2010-2016 Lisa Hermawati; Nopita Sari
KOLEGIAL Vol 6 No 1 (2018): Januari - Juni
Publisher : STIE DWI SAKTI BATURAJA

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Abstract

The purpose of this study is to find out what potential sectors need to be developed in OKU Regency and find out the relationship between OKU District and the surrounding Regencies/Cities to support its economic growth. The results of this study indicate that in the period 2010-2016, there are 9 potential sectors that need to be developed in OKU Regency, namely the Agriculture, Forestry and Fisheries Sector; Water Supply, Waste Management, Waste and Recycling Sector; Wholesale and Retail Trade Sector, Car and Motorcycle Repair; Sector of Providing Accommodation and Foods and Drinks; Financial Services and Insurance Sector; Real Estate Sector; Education Services Sector; Health Services Sector and Social Activities; Other service sectors. Based on gravity analysis, the Regency with the most interaction with OKU Regency is Muara Enim Regency and the weakest interaction is Ogan Ilir Regency. The connection of Muara Enim Regency and OKU Regency is the biggest because the two regions have a close enough distance so that the interaction of them is the strongest.
COMPARATIVE STUDY OF INFORMAL BUSINESS ENTERPRISES IN BATURAJA Harby R. Wiralaga
KOLEGIAL Vol 6 No 1 (2018): Januari - Juni
Publisher : STIE DWI SAKTI BATURAJA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1005.431 KB) | DOI: 10.55744/kolegial.v6i1.71

Abstract

The purpose of this study is to compare informal business enterprises in Baturaja on the basis of vending location, by highlighting on start-up capital, working capital, labor employment, operating hours, and operating income. The outcome is to generate contribution for local government of Ogan Komering Ulu Regency to initiate policy in organizing and empowering informal economy sector. The research applied descriptive method, and the sampling method applied is area sampling, a method of sampling used when no complete frame of reference is available. The primary data is collected by observation and structured interview. A large portion of informal business enterprises run by women, whereas the rest by men. Informal entrepreneurs and street vendors in Baturaja are educated workforce, and tribal origins are dominated by Oganese (native) and Javanese (non-native). Informal business enterprises in five vending location have distinctive characteristics, but they have three characteristics in common, i.e. labor employment size, lucrative vending location, and do not perceive any benefit and advantage of formality. Policy to formalize the informality in Baturaja, and OKU Regency at large can be systematically done by considering these five key elements simultaneously, i.e. relocating, licensing, taxing, facilitating, and protecting.
INFLASI DAN TINGKAT KEMISKINAN DI INDONESIA Novegya Ratih Primandari
KOLEGIAL Vol 6 No 1 (2018): Januari - Juni
Publisher : STIE DWI SAKTI BATURAJA

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Abstract

This study aims to determine the effect of inflation on poverty levels in Indonesia in the period 2001 - 2017. The analytical tool used is simple linear regression. The results of the analysis show that inflation has a positive effect on the poverty level in Indonesia for the period 2001 - 2017. The contribution of the influence of inflation to the rise and fall of poverty is 29.2%. While the remaining 70.8% is influenced by other factors not observed in the study. Among other things, the number of poor people, the quality of human resources, and access to capital.

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