cover
Contact Name
-
Contact Email
-
Phone
-
Journal Mail Official
-
Editorial Address
-
Location
Kota palu,
Sulawesi tengah
INDONESIA
Katalogis
Published by Universitas Tadulako
ISSN : -     EISSN : -     DOI : -
Core Subject : Social,
Arjuna Subject : -
Articles 1,113 Documents
ANALISIS PENGARUH LIQUIDITY, LEVERAGE DAN ACTIVITY TERHADAP PROFITABILITY KOPERASI DI KABUPATEN TOLITOLI Mardiana, Mardiana
Katalogis Vol 3, No 7 (2015)
Publisher : Katalogis

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (311.726 KB)

Abstract

The objective of this research is to explore and analyze simultaneous and partial effects of liquidity, leverage, and activity on profitability in cooperatives in Tolitoli Regency in 2011-2012. The sample is selected based on purposive sampling technique. The samples include cooperatives that still exist, performed RAT in 2011-2012 fiscal year, and have positive net income. Based on these criteria, the research selects 20 cooperatives out of 120 cooperatives as its samples. Technique of analysis is multiple linear regressions. The data is processed with statistical product program and service solution (SPSS 16.0) and classical assumption test. This research also runs hypothesis test with the F-statistic to test simultaneous effect of regression coefficients. In addition, it performs t-test to examine the partial effect of regression coefficient with a significance level of 5%. The results show that : 1) liquidity, leverage, and activity simultaneously have significant effects on profitability of cooperatives in Tolitoli of 0,004; 2) liquidity partially affects profitability of cooperatives in Tolitoli of 0,047; 3) leverage insignificantly (negative)has partial effects on profitability of cooperatives in Tolitoli of 0,296; 4) activity partially have significant effects on profitability of cooperatives in Tolitoli of 0,021.
IMPLEMETASI KEBIJAKAN ALOKASI DANA DESA DI DESA SARUDU KECAMATAN SARUDU KABUPATEN MAMUJU UTARA Arifuddin Arifuddin
Katalogis Vol 6, No 2 (2018)
Publisher : Katalogis

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (300.363 KB)

Abstract

This study aimed to determine and to analyze the implementation of Village Fund Allocation Policy in Sarudu Village Sarudu District North Mamuju Regency. This study used the theory of Edward III stating 4 indicators of policy implementation, namely Communication, Resources, Disposition, and Bureaucracy. The research method used was qualitative, and the informants of this study were specified purposively deemed to know the problems studied, while the informants were Head of Village Governance Division at North Mamuju Board for Village Community and Governance Empowerment, Head of Sarudu Village, Secretary of Sarudu Village, Speaker of Sarudu Village Consultative Body, and Public Figures of Sarudu Village. The data used were primary and secondary data. Data were collected through observation, interview, and documentation. The results showed that communication is one of the main factors of policy implementation, the socialization intensity of the village fund allocation policy was still lacking. Resources are the main factors that must be held by every institution, no any support facility for Village Fund Allocation Policy in the form of budget from other income of the village, and human resources were revealed that the ability level of the implementers were uneven. Likewise Disposition, it was revealed that not every implementer had a good response to Village Fund Allocation Policy. While, the inhibiting factor was bureaucratic structure wherein no division of tasks between the Project Management Team of Village Fund Allocation and lack of coordination in the Project Management Team in implementing the policy.
REKLAMASI KAWASAN TELUK PALU DITINJAU DARI ASPEK HUKUM TATA RUANG Muliati, Muliati
Katalogis Vol 3, No 12 (2015)
Publisher : Katalogis

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (204.766 KB)

Abstract

This research purpose is to know and analyze based on statutory provision regard due reclamation planning, permitting reclamation, and reclamation as well as to identify and analyze whether Palu Bay reclamation area in accordance with the Spatial Plan of Palu Year 2010-2030, with normative research and analyzed with descriptive methods. Research shown that the implementation of reclamation is accordance with legislation proceeds through the stages of planning , licence and reclamation . Related Palu Bay reclamation area , has not been fully fit Spatial Planning Palu as the setting in the Regional Regulation No. 16  Year 2011 about RTRW Palu City Year 2010-2030 .
ANALISIS PELAYANAN PEMUNGUTAN PAJAK BUMI DAN BANGUNAN (PBB ) PADA DINAS PENDAPATAN PENGELOLAAN KEUANGAN DAN ASET DAERAH KABUPATEN SIGI Ponulele, Akhirfan S.
Katalogis Vol 4, No 7 (2016)
Publisher : Katalogis

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (252.797 KB)

Abstract

The purpose of this research are: (1) Determining and describing the Property Tax Collection Services at Office for Management of Regional Revenue, Finance and Assets of Sigi regency; and (2) Indetifying and describing the obstacle factors in the implementation of property tax collection services at Office for Management of Regional Revenue, Finance and Assets of Sigi regency. This is a descriptive research with qualitative approach gained from in-depth interviews. Location of research is at the Office for Management of Regional Revenue, Finance and Assets of Sigi regency. Informants consist of employees in BPHTB and PBB-P2 of Office for Management of Regional Revenue, Finance and Assets of Sigi regency as the service providers and community as the service recipients of Property Tax Collection. Data sources include primary data and secondary data with data collection implemented through observation, interviews, and documentation. Data analysis is conducted using descriptive analysis techniques with qualitative approach illustrating that the Property Tax Collection Services at Office for Management of Regional Revenue, Finance and Assets of Sigi regency has accomplished in accordance with the expectations of society as a taxpayer, and the existence of barriers in Property Tax Collection Services at Office for Management of Regional Revenue, Finance and Assets of Sigi regency are still found.
ANALISIS LAPORAN KEUANGAN SEBAGAI INDIKATOR PREDIKSI KEBANGRUTAN PERUSAHAAN PERBANKAN YANG LISTING DI BURSA EFEK INDONESIA Puspitasari, Cintia Agustin
Katalogis Vol 4, No 11 (2016)
Publisher : Katalogis

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (498.141 KB)

Abstract

The purpose of this research is to defined and analyze financial ratios and implementation of discriminant analysis to predict bankruptcy on banking companies listed on Indonesia Stock Exchange in year 2010 – 2014. Method of analysis used is discriminant multivariate analysis with a descriptive approach. There are 17 banking companies selected as samples out of 42 companies, through purposive sampling method. The result show that four of five ratios used as independent variables have significant value of < 0,05, while the 5th ratio can not be used in this study because it is more suitable for manufacturing companies. The result of Z-score shows that of 17 banking companies listed on Indonesia stock exchange, 9 are ‘healthy’, 5 are bankrupt, and 3 companies are in the ‘grey area’.
IMPLEMENTASI KEBIJAKAN PROGRAM LAYANAN RAKYAT UNTUK SERTIPIKASI TANAH (LARASITA) DI KANTOR PERTANAHAN KABUPATEN DONGGALA Nurdin, Nurdin
Katalogis Vol 5, No 5 (2017)
Publisher : Katalogis

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (239.17 KB)

Abstract

This Research Target is to know and analyse the Policy Implementation Program the Larasita program at Office of Land  Regency Donggala.  Why policy implementation the Service of People  Sertipikasi Lan in office of Land of Regency Donggala not walk better. This Research Type is research qualitative with the informant selected by  six of people. Data collecting use the perception technique, interview and documentation. Technique analyse the data used  that is ( 1) Data collecting (2) Reduce the Data (3) Data Presentation (4) Verification ( 5)  Conclusion. Theory used  is theory of Van of metre and Horn Van in (Subarsono, 2005), measuring policy implementation: (1) standard And Target (2) Resource (3) Communications (4) Characteristics Executor (5) Social Condition, economics and political (6) Disposition. Pursuant to result of research and analysis conducted researcher [concluded that policy implementation Program the Larasita not yet walked better, what is elaborated as follows: (1) policy Implementation Program Larasita in Office of Land;Ground of Regency Donggala seen from factor of standard and policy target not yet walked better (2) policy Implementation Program Larasita in Office of Land of Regency Donggala seen from Resource factor not yet walked better this matter is seen from medium and prasarana not yet adequate and also sum up the officer which still office of Regency Landd Less Donggala. (3)Policy implementation Program Larasita in Office of Land of Regency Donggala seen from communication factor characteristic, political and economic social condition and also disposition factor not yet walked better, this matter is seen from facility which disedikan not yet adequate and also supportedresult of interview with the informan done/conducted  in research location.
ANALISIS BIAYA SATUAN (UNIT COST) PADA PELAYANAN KESEHATAN UNIT RAWAT INAP RUMAH SAKIT UMUM DAERAH TORA BELO DI KABUPATEN SIGI PROVINSI SULAWESI TENGAH Bunga, Petrus Tandi
Katalogis Vol 5, No 5 (2017)
Publisher : Katalogis

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (165.781 KB)

Abstract

The study intends to determine the amound of unit cost in inpatient unit of the Tora Belo Local Hospital of Sigi in 2015 by calculating fixed cost, semi variable cost, variable cost, total cost, and unit cost. The study is descriptive survey and explain unit cost descriptively. Population consist of all transaction in Tora Belo Hospital. Sample is taken from all transaction including fixed cost, semi variable cost, and variable cost from January 1st to December 31st, 2015. Cost calculation method uses double distribution and simple distribution. Double distribution method allocated fixed cost by calculating cost driver in activity based on time period. Simple distribution method allocated indirect cost from supporting unit to production unit in inpatient unit of Tora Belo Hospital in 2015. The result concludes that unit cost in class 1 is Rp. 275.348, class 2 is Rp. 189.021, class 3 is Rp. 139.806, and VIP class is Rp. 304.470. the amound of unit cost determines the real service fee to be charged.
GAGASAN PENERAPAN PAJAK PROGRESIF DALAM PEMUNGUTAN JENIS PAJAK BUMI DAN BANGUNAN Wahyudi, Dedy
Katalogis Vol 3, No 6 (2015)
Publisher : Katalogis

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine the application of the Progressive Tax on Land and Building Tax type is already in line with the principles of fair tax collection and to identify and find the concept of applying Progressive Tax on Land and Building Tax types.  This research is a normative law by using the approach of legislation, and conceptual approaches. Primary and secondary legal materials were used in this study were collected through literature, which is seeking and legal material to browse the inventory of documents, literature books, law journals, and legislation related to the object of research. Legal materials that have been obtained are described and presented descriptively and analytically deduced by using the deductive method.  The results showed that the application of progressive tax types Land Tax Building Rural and Urban (PBB-P2), it must be stated in the form of local regulation as the legal basis for implementation, the era of regional autonomy open areas can expand the tax base and its authority in the determination of tariffs under the Act No. 28 Year 2009 on Regional Taxes and Levies. The ability to fund their spending needs even greater because the area can easily adjust earnings in line with an increase in the local tax base and discretion in setting the rates. where the application of a progressive tax on the kind of property taxes on the one hand can potentially increase revenue which are levied in accordance with the principles of justice and on the other hand at the same moment also has the potential burden on society that allows the collection do not meet the principles of justice. This progressive tax in addition to increasing revenue (budgetary function), can also limit and maintain the balance of land ownership and utilization (function regurelend) for the greatest welfare of the community.
IMPLEMENTASI KEBIJAKAN RETRIBUSI IZIN USAHA PERIKANAN DI KABUPATEN BANGGAI KEPULAUAN Mahmuddin, Afandi
Katalogis Vol 5, No 11 (2017)
Publisher : Katalogis

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (260.93 KB)

Abstract

This study aimed to determine the implementation of fishery business license retribution policy in Banggai Islands Regency. The method used was descriptive qualitative research method and data were collected through observation, interviews, and documentation, with purposive informant selection resulting in 7 people. The results, with the approach of the implementation model of George Edward III, showed that the implementation of fishery business license retribution policy in Banggai Islands Regency had not been running well because from the four aspects studied in the field, there were three aspects which were not running well. The implementation of the program was known from the influencing factors, namely: 1) Communication about the contents of Local Regulation Number 12 Year 2012 on Fishery Business License Retribution in Banggai Islands Regency had been implemented properly. 2) Resources in the implementation of Local Regulation Number 12 Year 2012 on Fishery Business License Retribution in Banggai Islands Regency were inadequate. 3) The attitude of the implementers of fishery business license retribution policy in Banggai Islands Regency had not shown good commitment. 4) The bureaucratic structure in the implementation of fishery business license retribution policy according to the standard operating procedures (SOP) had not been implemented properly.
KINERJA PEGAWAI PADA KELURAHAN TONDO KOTA PALU Kamaluddin, Kamaluddin
Katalogis Vol 6, No 3 (2018)
Publisher : Katalogis

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (299.797 KB)

Abstract

This study aims to determine the performance of employees in the Tondo district office in Palu. This study was designed qualitatively. The informants are Secretary Lurah, Section Head of Government, staff / pegwai and community Tondo Village residents were determined using purposive data collection method consists of observation, interviews and documentation. The technical analysis of the data, including data collection, data reduction, data presentation, and conclusion. The results of the study showed that, Employee Performance Employees at the Village Office Tondo seen from five aspects: (1) Quality of Work, (Quality of work) performance of employees / staff has been good, although not optimal, because, as finishing work, file handling troubled and delay, it is in because the working hours of staff / employees are not in accordance with the existing provisions in the office in general, this is what causes the Village office Tondo employee performance is not maximized. (2) Timeliness (Pomptnees) of the office hours staff / employee do not correspond, it is their show, sometimes they go in at half past nine and sometimes hours of 9 passes, of things kesuian assigned task is not appropriate for this show in their work often No errors, file problems and no delays. It also researchers felt with what is perceived by the public. (3) Aspects Initiatives, (Initiative) resolving employee response has been good enough job, such as job sipatnya urgent and society want them to be resolved immediately. But sometimes there are still people who do not feel satisfied with the results of the work, as there is still a delay in completing the work. (4) Aspects of Capability (Capability), the dominant educational backgrounds owned pegwai is appropriate, namely in terms of the number of employees 12 7 between berijzah strata one, 1 Megister and the rest of certified high school and junior high. But sometimes there are still people who do not feel satisfied, as there is still problematic file and a delay in serving the community. (5) Aspect Communications (Communication, employer responses in completing his work is good enough, like Every meeting is always held input/opinions of staff / employee to know what their complaints are looking for solutions when there are problems. But sometimes there are still people who do not feel satisfied with the results of the work are often late in working on files such as the delay in completing the work.

Page 20 of 112 | Total Record : 1113