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Kota palu,
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Katalogis
Published by Universitas Tadulako
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Articles 20 Documents
Search results for , issue "Vol 5, No 5 (2017)" : 20 Documents clear
PENGARUH KOMPETENSI DAN KOMITMEN TERHADAP KINERJA PENGELOLA KEUANGAN (STUDI PADA SATUAN KERJA PERANGKATDAERAH KABUPATEN SIGI) Indrawati, Indrawati
Katalogis Vol 5, No 5 (2017)
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Abstract

The aims of the study are: 1) to discover and analyze the competency, commitment, and performance of finance administrators in The Governmental Unit in Sigi Regency; 2) to discover and analyze the influence of competency and commitment on the performance of finance administrators in The Governmental Unit in Sigi Regency; 3) to discover and analyze the influence of competency on the performance of finance administrators in The Governmental Unit in Sigi Regency; 4) to discover and analyze the influence of commitment in the performance of finance administrators in The Governmental Unit in Sigi Regency. Population covers 42 govermental units in Sigi Regency from departements, agencies, secretariat, inspectorates, to district levels. The result of the test shows that R2 of 0.507 or 50,7% indicates that independent variables, competency and commitment, have impact on the performance if finance administrators in The Governmental Units in Sigi of 50,7%, while 49,3% is indicated by other variables that are not included in this study.
PENGARUH RETRIBUSI PARKIR, RETRIBUSI TERMINAL DAN RETRIBUSI PENGUJIAN KENDARAAN BERMOTOR TERHADAP BELANJA LANGSUNG (Studi Pada Dinas Perhubungan, Komunikasi dan Informatika Kota Palu) Hudayah, Husnul
Katalogis Vol 5, No 5 (2017)
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Abstract

This research is aimed to determine and analyze the impact of Parking Retributions, Terminal Retributions and Vehicle Inspection Retributions on Direct Expenditure in The Department of Transportation, Communications and Informatics, Palu City. Population covers the entire element in The Department of Transportation, Communicaion and Informatics Palu City. Data is analyzed with multiple linier regression with a confidence level of 95% and significance level of 5%. The result of the test explains that Parking Retributions (X1), Terminal Retributions (X2) and Vehicle Inspection Retributions (X3) simultaneously have significant impact on Direct Expenditure (Y). the value of correlation coefficient (Multiple R) is 0.566 or 56.6%, determinant coefficients (R square) is 0.320 or 32.0% and adjusted R square is 0.265 or 26.5. partially, Parking Retributions impacts the direct expenditure with significant value of 0.004, Terminal Retributions of 0.401, and Vehicle Inspection Retributions of 0.784.these result imply that Terminal and Vehicle Inspection Retributions partially have insignificant impact on Direct Expenditure in The Department of Transportation, Communication and Informatics of Palu City.
PENERAPAN BAURAN PEMASARAN DAN POLITICAL WILL PEMERINTAH PADA INDUSTRI BATIK BOMBA DI KOTA PALU Suriyani, Suriyani
Katalogis Vol 5, No 5 (2017)
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Abstract

The aims of this study are: to define and analyze marketing mix implemented in bomba batik industry in Palu city, to define and analyze the government political will on bomba batik industry in Palu City, and explore constraints and supporting factors on the implementation of marketing mix by batik bomba entrepreneurs and political will of the local government. The result of this research shows that: 1) marketing mix strategy that include product, price, place, and promotion, has been known and implemented by the batik bomba entrepreneurs in Palu City; 2) political will of the government has been well implemented and is an important factor in the development of batik bomba industry in Palu City.
PENGARUH PEMAHAMAN STANDAR AKUNTANSI PEMERINTAHAN, TINGKAT PENDIDIKAN, MASA KERJA DAN PELATIHAN TERHADAP KUALITAS LAPORAN KEUANGAN (Studi pada Satker Kanwil Kementerian Agama Propinsi Sulawesi Tengah) Sukmawati, Andi
Katalogis Vol 5, No 5 (2017)
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Abstract

This purpose of this study is to analyze the influence of  understanding on government accounting standards, level education, employment,  and training on the quality of financial statements. This study is located in the regional office of The Ministry of Religious Affairs of Centarl Sulawesi. Research Instrument is questionnaire. Sample consists of 32 administrators of budget and financial statement. Hypotheses were tested with multiple linear regression analysis with program SPSS 16.0 for Windows.The result shows that: 1) the understanding of government accounting standards have positif and significant influence on financial statements quality, 2) education level have positif and significant influence on financial statements quality, 3)employment  t have positif and significant influence on financial statements quality, 4) training have positif and significant influence on financial statements quality. This result confirm that the understanding on government accounting standards, level of education, employment and training on the quality of financial statements.
PENGARUH PERENCANAAN DAN REGULASI TERHADAP ANGGARAN BERBASIS KINERJA MELALUI PENATAUSAHAAN SEBAGAI VARIABEL INTERVENING (Survei Pada Pemerintah Daerah Kabupaten Donggala) Irawati, Irma
Katalogis Vol 5, No 5 (2017)
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Abstract

The research aims to determine and analyze: 1) significant influence of planning on administration; 2) significan influence of regulation on administration; 3) significant influence of administration on performance-based budgeting; 4) significant influence of planning on performance-based budgeting; 5) significant influence of administration on performance-based budgeting; 6) significant influence of planning through administration on performance-based budgeting; 7) significant influence of regulation through administration on performance-based budgeting. This research applies survey method. Data use is quantitative from primary and secondary sources. Sample includes 44 governmental working units selected by proportionate stratified random sampling. Data is analyzed with patg analysis with AMOS 22.00.The results conclude that 1. Planning has positive ang significant influence on administration; 2) regulation has positive and significant influence on administration; 3) administration has positive and significant influence on performance-based budgeting; 4) planning has positive and significant influence on performance-based budgeting; 5) regulation has positive and significant influence on performance-based budgeting; 6) planning through administration has positive and significant influence on performance-based budgeting; 7) regulation through administration has positive and significant influence on performance-based budgeting.
PENGELOLAAN BARANG INVENTARIS PEMERINTAH DAERAH DI SEKRETARIAT DAERAH KABUPATEN POSO Fahmi, Fahmi
Katalogis Vol 5, No 5 (2017)
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Abstract

This study aims to identify and analyze the management of inventory Blood Governments in Poso regency Regional Secretariat, referring to the opinion of Peter and Yenny (2001: 21) that, management is a process that includes planning, regulation and control as well as maintenance. This research is descriptive qualitative, based on data collected through interviews and observation and documentation, it was concluded that, management of inventory in Poso regency Regional Secretariat, has not met the aspects of planning, regulation and control and good maintenance. The tendency of every unit within the Secretariat Poso regency, in planning for the needs of inventory items adapted to the available budget, and not because of an urgent need. There are no regulations on management of inventory in the form of technical guidelines stipulated by local laws or regulations Regent. Dalamrangka control inventory management has not been effective even when applied to the way any room units make room inventory card  attached to a particular place which is easily seen. Maintenance of inventory items belonging to the region is still based on Regulation of the Minister of Home Affairs No. 17 of 2007, due to the lack of regulation of Regent and Regent Decision on guidelines for the technical management of inventory belonging to the area. Still there are some forces in the work unit environment of the Regional Secretariat who do not know their obligation to report property maintenance area.
EKSISTENSI OTONOMI PEMERINTAHAN DESA BERDASARKAN UNDANG-UNDANG NEGARA REPUBLIK INDONESIA NOMOR 6 TAHUN 2014 TENTANG DESA Herlina, Herlina
Katalogis Vol 5, No 5 (2017)
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Abstract

This writing wants to know what the legal problematics faced in implementing village autonomy based on the Law of the Republic of Indonesia Number 6 Year 2014 About the village, through the method of normative, found things as follows ; Problems of law encountered in implementing village autonomy based on the Law of the Republic of Indonesia Number 6 Year 2014 About the Village, among others; 1) The naming of indigenous villages are different so that the need for uniformity in the naming of indigenous villages; 2) In terms of the organization of village finances, oversight of the implementation of village finances are still weak, so misappropriation of village funds is still a lot going on; 3) The term of office of the village head quite long so it will give birth to "little kings" in the village; 4) In terms of implementation, the placement of the device at least 30 percent of rural women in the village have not been implemented consistently so that just made the object settings, not as subject to the aspirations of the women in the village are not channeled; 5) employment status of the village are not uniform, which the village secretary of civil servants (PNS) while other village officials are not civil servants that government intervention supradesa against the village remains large through the hands of the secretary of the village.
PENGARUH KOMPETENSI DAN E-GOVERNMENT TERHADAP KUALITAS PELAYANAN PUBLIK PADA PENGADILAN AGAMA PALU Ira Rahmawati
Katalogis Vol 5, No 5 (2017)
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Abstract

The purpose of this research are: 1) To explore and analyze the influence of competency and e-government on the quality of public services at the office of religious court in Palu; 2) to explore and analyze the influence of competency on the quality of public services at the office of religious court in Palu; 3) To explore and analyze the influence e-government on the quality of public services at The Office Of Religious Court in Palu. Type of research is descriptive involving 52 civil servants, 7 honorary staff, and 1 voluntary staff The  Office Of Religious Court in Palu who selected as samples by using census technique. Based on multiple linear regression analysis, the result finds that : 1) competency and e-government simultaneously have positive and significant influence on the quality of public services at the office of religious court in Palu; 2) partially, competency has positive and significant on the quality of public services at the office of religious court in Palu; 3) partially, E-government has positive and significant influence on the quality of public services at the office of religious court in Palu.
PENGARUH ALOKASI DANA DESA, JUMLAH PENDUDUK DAN LUAS LAHAN TERHADAP REALISASI PENERIMAAN PBB-P2 KABUPATEN SIGI Wawan, Ade
Katalogis Vol 5, No 5 (2017)
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Abstract

The Aims of this research are ; 1) to determine the impact of village funds allocation, total population and lands on the realization of property tax both in urban adn rural area (PBB-P2); 2) to determine the impact of village funds allocation on the realiation of property tax both in rural and urban areas (PBB-P2); 3) to determine the impact of total population on the realiation of property tax both in rural and urban areas (PBB-P2); 4) to determine the impact of lands on the realiation of property tax both in rural and urban areas (PBB-P2). The research involves 64 villages from 15 districts i Sigi Regency that selected through purposive sampling. Method of research is descriptive quantitative and qualitative with multiple linear regression analysis. The results have found that: 1) Village fund allocation, total population and lands simultaneously have positive and significant impact on the realization of property tax both in urban adn rural area (PBB-P2) with adjusted R-Square of 0,561 or 56,10% on significance 0,000; 2) Village Funds allocation partially has insignificant impact on the realization of property tax both in urban adn rural area (PBB-P2) with tvalue of 0,759 on significance of 0,431; 3) total popultion partially has significant impact on the realization of property tax both in urban adn rural area (PBB-P2) with tvalue ­of 3,861 0n significance of 0,001; 4) Lands partially has significant impact on the realization of property tax both in urban adn rural area (PBB-P2) with tvalue of 3,466 on significance of 0,000.
ANALISIS PENERAPAN AKUNTANSI KEUANGAN BADAN LAYANAN UMUM DAERAH (BLUD) PADA RUMAH SAKIT UMUM DAERAH (RSUD) ANUNTALOKO KABUPATEN PARIGI MOUTONG Asfiah, Asfiah
Katalogis Vol 5, No 5 (2017)
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Abstract

The aims of this study are : 1) to determine and analyze the accounting system of public services agency at Anuntaloko Public Hospital in Parigi Moutong; 2) to determine and analyze financial statement of public services agency at Anuntaloko Public Hospital in Parigi Moutong; 3) to determine inhibing and enabling factors ot accounting system of public services agency at Anuntaloko Public Hospital in Parigi Moutong. Type of this study is descriptive qualitative. The result concludes that : 1) the accounting system of public services agency at Anuntaloko Public Hospital in Parigi Moutong is not based on the accounting cycle; 2) financial reporting in Anuntaloko Hospitel has been prepared on the accrual basis in accordance with Government Regulation No. 71 of 2010 while report o9n the financial statements based on SAK still need to be addressed based on the acconting policies of BLUD; 3) enabling factors include supporting facilities and work environment, guidelines or rules on working procedures governing the financial management mechanism of BLUDs, funding programs, as well as the development of technology and information to inprove employee performance, While inhibiting factors include the quality of human resources that is not optimal, lack of commitment and leaders’ direction on the importance of accounting data, inadequate financial operating system (software), and the performance of internal auditor unit has not yet optimal.

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