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INDONESIA
Jurnal Progres Ekonomi Pembangunan
Published by Universitas Halu Oleo
ISSN : -     EISSN : -     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Arjuna Subject : -
Articles 111 Documents
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PENGARUH KOMPETENSI PENGELOLA KEUANGAN DAN SISTEM AKUNTANSI KEUANGAN DAERAH TERHADAP KUALITAS LAPORAN KEUANGAN Hanifa, Lia; wawo, andi basru; husin, Husin
JPEP (Jurnal Progres Ekonomi Pembangunan) VOL 1, NO 2 (2016): JURNAL PROGRES EKONOMI PEMBANGUNAN
Publisher : Pascasarjana Universitas Halu Oleo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (443.951 KB) | DOI: 10.33772/jpeb.v1i2.1803

Abstract

This study aimed to determine the effect of financial management competence andlocal finance accounting system on the quality of financial report at SKPD of the province ofSoutheast Sulawesi.The study used primary data garthered using a questionnaire.Respondents of the study ware structural officials and apparatus which run accountingfunction or financial management in 41 SKPD in the province of Southeast Sulawesi.Variables of the study included competence in financial management and the accountingsystem of local finace, which were independent variables, and the quality of financial reportsas dependent variable.Data analysis used a method of multiple regression statistical analysis using the SPSSversion 22 software, which were explained using descriptive statistics and inferentialstatistics. Result of hypothesis testing showed that the competence of financial managementand the accounting system of local finance have positive and significant effect on the qualityof financial reports written by the provincial government of Southeast Sulawesi, eitherpartially or simultaneously. It means that the better the competence of financial managementand the accounting system of local finance, the better the quality of financial reports that areproduced.Keywords: quality of financial repors, competence of financial management, accountingsystem of local finance..
PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN, KEJELASAN SASARAN ANGGARAN, KOMITMEN APARATUR TERHADAP KINERJA MANAJERIAL DENGAN JOB RELEVANT INFORMATION (JRI) SEBAGAI VARIABEL INTERVENING Ridzal, Nining Asniar; wawo, andi basru; husin, husin
JPEP (Jurnal Progres Ekonomi Pembangunan) VOL 1, NO 2 (2016): JURNAL PROGRES EKONOMI PEMBANGUNAN
Publisher : Pascasarjana Universitas Halu Oleo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (29.577 KB) | DOI: 10.33772/jpeb.v1i2.1796

Abstract

The aim of this study was to analyze the impact of participation in budgeting, clarity of budgeting targets, and staff commitment on managerial performance, with job relevant information working as an intervening variable. The study was a causal research, involving 28 SKPD of Baubau City government as the objects of the study. Samples of the study were Head of Agency. Head of Office, Head of Sub-Section of Finance, Head of Sub-Section of Planning/Program, and Heads of Section in each SKPD. Data were collected using a questionnaire. The data were then analyzed using the path analysys on the SPSS version 20.Result of partial analysis showed that participation in budgeting had a positively insignificant effect on job relevant information, clarity of budgeting targets had a positively significant effect on job relevant information, staff commitment had a positively significant effect on job relevant information. furthermore, participation in budgeting had a positively significant effect on managerial performance, clarity of budgeting targets had a positively significant effect on managerial performance, staff commitment had a positively significant effect on managerial performance, and job relevant information had a positively significant effect on managerial performance. Results of simultaneous analysis showed that participation in budgeting, clarity of budgeting targets, and staff commitment had an effect on job relevant information. participation in budgeting, clarity of budgeting targets, and staff commitment had an effect on managerial performance. Job relevant information is not capable of acting as an intervening variable between participation in budgeting on managerial performance, job relevant information is not capable of acting as an intervening variable between clarity of budgeting targets on managerial performance, and job relevant information is not capable of acting as an intervening variable between the staff commitment on managerial performance. Keywords: Participation in budgeting, clarity of budgeting targets, staff commitment, job relevant information, managerial performance.
POTENSI PENGELOLAAN PERUSAHAAN DAERAH AIR MINUM (PDAM) DALAM MENINGKATKAN PENDAPATAN ASLI DAERAH (PAD) KOTA KENDARI Hidayat, Zamrud; saenong, Zainuddin; Nur Afiat, Muhammad
JPEP (Jurnal Progres Ekonomi Pembangunan) VOL 1, NO 2 (2016): JURNAL PROGRES EKONOMI PEMBANGUNAN
Publisher : Pascasarjana Universitas Halu Oleo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (29.577 KB) | DOI: 10.33772/jpeb.v1i2.1798

Abstract

Penelitian ini bertujuan untuk mengetahui berapa besar kontribusi PDAM dalam meningkatkan Pendapatan Asli Daerah (PAD) Kota Kendari. Analisis yang digunakan dalam penelitian ini guna untuk menjawab masalah kontribusi PDAM dalam meningkatkan PAD Kota Kendari maka penulis menggunakan alat analisis kontribusi.Hasil penelitian menunjukan kontribusi pendapatan PDAM Kendari terlihat bahwa kontribusi Perusahaan Daerah Air Minum (PDAM) terhadap Pendapatan Asli Daerah (PAD) Kota Kendari. Pada tahun 2008 PAD Kota Kendari sebesar Rp.457.996,78 juta dengan kontribusi pendapatan PDAM sebesar Rp.19.264,17 juta atau berkontribusi sebesar 4,20 persen terhadap pembentukan PAD Kota Kendari. Kontribusi pendapatan PDAM Kendari berfluktuasi, namun mengalami penurunan terhadap Pendapatan Asli Daerah hingga akhir tahun 2014 Pendapatan Asli Daerah yang dihimpun oleh pemerinta kota sebesar Rp.1.039.765,35 juta dengan kontribusi pendapatan PDAM terhadap pembentukan PAD sebesar Rp. 41.839,74 juta dengan nilai persentase hanya sebesar 4,02 persen.Potensi sumber air yang terdapat di Kota Kendari sangatlah berlimpah dengan potensi air permukaan sebanyak 7.153.660,80 M3, dapat dimanfaatkan untuk kebutuhan domestik sebesar 1.784.177,95 m3, Pertanian sebesar 1.463.539,12 m3. Selain itu terdapat kurang lebih 12 sungai besar yang berada di tengah atau pinggiran Kota Kendari yang cukup potensial untuk dikelola menjadi sumber air bersih masyarakat di Kota Kendari. Keywords: PDAM, Kontribusi, PAD
PENGARUH DANA ALOKASI UMUM (DAU) DAN PENDAPATAN ASLI DAERAH (PAD) TERHADAP BELANJA MODAL DAN KEMANDIRIAN KEUANGAN DAERAH PROVINSI SULAWESI TENGGARA Lestari, Anita; Dali, Nasrullah; Abdullah, Muntu
JPEP (Jurnal Progres Ekonomi Pembangunan) VOL 1, NO 2 (2016): JURNAL PROGRES EKONOMI PEMBANGUNAN
Publisher : Pascasarjana Universitas Halu Oleo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33772/jpeb.v1i2.1801

Abstract

The aim of this study was to determine: 1) the effect of DAU on capital expenses; 2)the effect of PAD on capital axpenses; 3) the effect of DAU on the independence of localfinance, 4) the effect of PAD on the independence of local finance. 5) the effect of CapitalExpenses on the independence of local finance.Data were collected by conducting a surveyand were examined with the multiple linear regression analysis using the SPSS program.Results of the study showed that the value ratio of the local financial independence ofSoutheast Sulawesi in the period from 2003 to 2015 was still categorized as low. Result ofpartial regression analysis indicated that for the first equation only DAU had positive andsignificant effect on capital expenses, whereas for the second equation both PAD and capitalexpenses variables had positive and significant effect on the local financial independence.Simultaneously, the first equation showed that DAU and PAD had positive and significanteffect on capital expenses, and so was the second equation, which showed that DAU, PAD,and capital expenses had positive and significant effect on the local financial independence.The study recommended that the local goverment continues its effort to reduce its bigreliance on DAU (general allocation budget).Keywords: General Allocation Budget, Local Revenue, Capital Expenses, Local FinancialIndependence.
FAKTOR-FAKTOR YANG BERPENGARUH PADA LOYALITAS PENGGUNA RAWAT INAP RUMAH SAKIT UMUM DAERAH KABUPATEN BUTON S, Rif’adarajad; Sarita, Buyung; Balaka, Muhammad Yani
JPEP (Jurnal Progres Ekonomi Pembangunan) VOL 1, NO 2 (2016): JURNAL PROGRES EKONOMI PEMBANGUNAN
Publisher : Pascasarjana Universitas Halu Oleo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (122.248 KB) | DOI: 10.33772/jpeb.v1i2.1802

Abstract

Penelitian ini bertujuan untuk mengetahui hubungan antara kualitas layanan,kepuasan pasien, citra rumah sakit dan nilai terhadap loyalitas pasien. Penelitian ini adalahpenelitian kuantitatif dengan desain studi cross-sectional. Populasi dalam penelitian iniadalah Pasien rawat inap RSUD Kabupaaten Buton, sampel berjumlah 67 orang danmerupakan pasien yang telah atau sedang melakukan pengobatan di pelayanan rawat inapRumah Sakit Umum Daerah Kabupaten Buton. Pengumpulan data dengan menggunakankuesioner yang dilakukan selama bulan September-November 2015 di RSUD KabupatenButon Data yang terkumpul dianalisis dengan metode analisis regresi berganda. Hasilpenelitian secara simultan menunjukkan bahwa variabel kualitas pelayanan, kepuasan, citrarumah sakit dan nilai berpengaruh signifikan terhadap loyalitas pasien.dapat diketahui nilaiR2 sebesar 44,6% maka dapat disimpulakan bahwa loyalitas pasien dapat dijelaskan olehkualitas layanan, kepuasan pasien, citra dan nilai, sedangkan sisanya yaitu 55,4% loyalitaspasien dapat dijelaskan oleh variabel-variabel lainnya yang tidak diteliti dalam penelitian ini.Keywords: Kualitas Pelayanan, Kepuasan, Citra RSUD Kabupaten Buton, Nilai LoyalitasPasien
PENGARUH PENDIDIKAN DAN PELATIHAN, PENGALAMAN KERJA DAN DISIPLIN KERJATERHADAP KINERJA PENGELOLA KEUANGAN DI UNIVERSITAS HALU OLEO Saleh, Sri Wahyuni; Wawo, Andi Basru; Husin, Husin
JPEP (Jurnal Progres Ekonomi Pembangunan) Vol 4, No 1 (2019): JURNAL PROGRES EKONOMI PEMBANGUNAN
Publisher : Pascasarjana Universitas Halu Oleo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (240.596 KB) | DOI: 10.33772/jpeb.v4i1.6085

Abstract

This study aims to find out and analyze the Effect of Education and Training, Work Experience and Work Discipline on Financial Management Performance at Halu Oleo University. Respondents in this study were all employees who served as financial managers at Halu Oleo University. The total respondents were 106 people. Data analysis used in this study is multiple linear regression analysis techniques that are processed through SPSS version 23.0 for Windows software.The results of this study indicate that education and training have t (t-sig) of 0,000 which means that education and training have a positive and significant effect on the performance of financial managers, work experience has t (t-sig) of 0.118 which means that work experience has no effect and is not significant on performance financial managers, work discipline has t (t-sig) of 0.031 which means that work discipline has a positive and significant effect on the performance of financial managers. The conclusions in this study are education and training, work experience and work discipline simultaneously have a significant effect on the performance of financial managers. Education and training have a significant effect on the performance of financial managers, work experience has no effect and is not significant on the performance of financial managers and work discipline has a significant effect on the performance of financial managers in
PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN, KOMITMEN ORGANISASI, PROFESIONALISME, GAYA KEPEMIMPINAN, DAN STRUKTUR ORGANISASI TERHADAP KINERJA MANAJERIAL Badu, Irman; Awaluddin, Ishak; Mas'ud, Arifuddin
JPEP (Jurnal Progres Ekonomi Pembangunan) Vol 4, No 1 (2019): JURNAL PROGRES EKONOMI PEMBANGUNAN
Publisher : Pascasarjana Universitas Halu Oleo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (362.718 KB) | DOI: 10.33772/jpep.v4i1.6247

Abstract

This study aims to determine the Effect of Budgetary Participation, Organizational Commitment, Professionalism, Leadership Style and Organizational Structure on Managerial Performance of Kendari City Government. This research is a causality research and the object of research is 32 OPD of Kendari City Government. Data collection techniques are done by distributing questionnaires, interviews and collecting documentation. The sample in this study were 139 respondents. Analysis of the data used in this study is a multiple regression analysis method that is processed through AMOS SPSS 22 software. Based on the results of statistical calculations, it shows that jointly budgeting participation, organizational commitment, professionalism, leadership style and organizational structure towards managerial performance of Kendari City Government have a positive and significant effect, the partial effect of positive and significant budgeting participation on managerial performance of Kendari City Government , partial influence Organizational commitment has a positive and significant effect on managerial performance of Kendari City Government, partially professionalism towards managerial performance of Kendari City Government has a positive and significant effect, partially leadership style towards managerial performance of Kendari City Government has a positive and significant effect. Beta standardize value is negative with a value of 0.053 indicating that the partial effect of positive and significant leadership style on managerial performance of Kendari City Government and partially organizational structure on managerial performance of Kendari City Government has a positive and significant effect. Keywords: Budget Formation Participation, Organizational Commitment, Professionalism, Leadership Style, Organizational Structure, Managerial Performance
PENGARUH LIKUIDITAS, LEVERAGE, PROFITABILITAS DAN SIZE BANK TERHADAP NILAI PERUSAHAAN (Studi Pada Bank Devisa Yang Terdaftar Di Bursa Efek Indonesia) Priyoko, Dadan; Syaifuddin, Dedy Takdir; Sujono, Sujono
JPEP (Jurnal Progres Ekonomi Pembangunan) Vol 4, No 1 (2019): JURNAL PROGRES EKONOMI PEMBANGUNAN
Publisher : Pascasarjana Universitas Halu Oleo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (318.164 KB) | DOI: 10.33772/jpep.v4i1.6798

Abstract

The research aims: 1) analyze the effect of liquidity on firm value, 2) analyze the influence of leverage on firm value, 3) influence profitability on firm value, 4) analyze the influence of firm size on firm value.The object of research is a banking company listed on the Indonesia Stock Exchange. The population in this study are the Foreign Exchange Banks listed on the Indonesia Stock Exchange since 2012 which were announced as 24 banking companies. The sample selection technique uses purposive sampling method, thus the study sample evaluates 16 banking companies with a 5-year observation period so that the data analyzed is collected by 80 observations. The method of collecting data through financial reports published through the IDX website. The data in the study were analyzed by path analysis and using smartPLS 2 software.The results of this study: 1) liquidity has a negative and significant effect on firm value, 2) leverage affects negatively and not significantly on firm value, 3) profitability affects positively and significantly on firm value, 4) firm size affects negatively and significantly on firm value. Keywords: liquidity, leverage, profitability and firm value
DILEMA ETIS BAGI AUDITOR INTERNAL PEMERINTAH DAERAH (Studi Fenomenologi Pada Auditor Internal Inspektorat Provinsi Sulawesi Tenggara) Supriyadi, Supriyadi; Aedy, Hasan; Anto, La Ode
JPEP (Jurnal Progres Ekonomi Pembangunan) Vol 4, No 1 (2019): JURNAL PROGRES EKONOMI PEMBANGUNAN
Publisher : Pascasarjana Universitas Halu Oleo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (288.823 KB) | DOI: 10.33772/jpeb.v4i1.6086

Abstract

Tujuan dari penelitian ini adalah untuk mengeksplorasi fakta secara empiris mengenai pemaknaan, rekontruksi tindakan terhadap dilema etis yang menimpa auditor internal pemerintah daerah pada inspektorat provinsi Sulawesi Tenggara. Penelitian ini menggunakan pendengakatan studi fenomenologi. Penelitian ini juga  menggunakan Paradigma Interpretif untuk memahami, mendeskripsikan, dan menjelaskan realitas dari dilema etis yang di alami auditor Internal pemerintah daerah.Hasil penelitian yang dapat dijelaskan dalam penelitian ini adalah di temukan bahwa terdapat dilema etis Auditor Internal pemerintah daerah ketika melakukan proses audit dimana dilema itu adalah dilema yang di pengaruhi oleh individu auditor itu sediri berupa tekanan dari obrik, sevis, kerabat yang menjadi obrik. Disamping itu terdapat  dilema pada struktur dilingkungan auditor internal berupa tekanan atasan, faktor kurangnya sumberdaya manusia dan waktu yang sempit untuk digunakan untuk mengaudit. Kesadaran spiritual adalah kesadaran utama yang dijadikan fondasi untuk tetap bertindak etis, melahirkan keadaran yang lain yaitu kesadaran sosial, keadaran hukum, kesadaran profesi yang juga merupakan fondasi bagi auditor untuk berada pada Idealisme dan bertindak etis. 
PENGARUH KOMITMEN ORGANISASI TERHADAP KINERJA YANG DIMEDIASI OLEH ORGANIZATIONAL CITIZENSHIP BEHAVIOR (OCB) STUDI PADA PENDAMPING DESA KABUPATEN WAKATOBI Sutrino, Anas; Nirwati, Nurwati; Adam, Laode Bahana
JPEP (Jurnal Progres Ekonomi Pembangunan) Vol 4, No 1 (2019): JURNAL PROGRES EKONOMI PEMBANGUNAN
Publisher : Pascasarjana Universitas Halu Oleo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (488.688 KB) | DOI: 10.33772/jpep.v4i1.6367

Abstract

This study aims to examine and explain the effect of organizational commitment on performance mediated by the Organizational Citizenship Behavior (OCB) study in the Village Facilitator of Wakatobi Regency. The approach of this study is a survey with an explanatory research design. Data collection is done using survey methods through questionnaires and interviews. The population of this study was 43 people of the Wakatobi Regency village companion. Because the population in this study is relatively small, all the populations in the study were made as respondents. The analytical equipment used is Partial Least Square (PLS).The results showed that organizational commitment had a positive and significant effect on performance, a positive and not significant effect on OCB; OCB has a negative and not significant effect on performance; OCB cannot mediate between organizational commitment and the performance of village facilitators. Keywords: Organizational Commitment, Organizational Citizenship Behavior (OCB), and Performance

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