Suchergebnisse

This study aims to examine the influence of competence variables, coordination and task complexity on the performance of internal regulatory bodies as internal auditors at Lembaga Perkreditan Desa. Research respondents are managers who understand all the policies and governance of the organization that is the leader of the organization. The number of samples in this study was 63 using purposive sampling sampling technique. Hypothesis testing using statistical analysis of multiple regression or ordinary least square with the result of research is competence, coordination and task complexes have a significant positive effect on the performance of regulatory body as internal auditor of rural institution in Buleleng regency of Bali.

This study examines the effect of the implementation of internal control systems and good village governance on the quality of village government financial reports in the Province of Bali. The research method used is a quantitative database on the research respondents. The research data was collected through filling in questionnaires, and multiple linear regression tests were conducted to obtain the results of the study. The population in this study were village heads who received village funds in the Province of Bali as many as 636 villages, using random sampling and assisted by Slovin formula, obtained a sample of 87 samples. The results obtained are that there is an influence between the internal control system and good village governance on quality village government financial reports, which means that in achieving village financial reporting protection from the internal control system is needed to avoid fraud and the implementation of good village governance as guidelines for implementation village government to lead to village independence starting from the professionalism of village financial management.

This research aimed to examine the effect of village-owned asset administration and the formation of village-owned enterprises on improving the economy of rural communities. This research was conducted in Bali Province with a population of 636 villages. Furthermore, a sampling technique using proportionate stratified random sampling found 87 samples of the study. With a survey research design using a questionnaire, the data is collected directly by the researcher towards the respondent. The collected data were analyzed using multiple linear regression techniques. This study indicates that the administration of village assets and the formation of village-owned enterprises have a significant positive effect on improving the rural economy. The contribution of the research is to develop policy theory that is used as a basis for research discussion and practical contributions to be used as village observers, village practitioners, and village government as a basis for decision making and village entrepreneurship development for community welfare. The administration of village assets aims to ensure that all village assets under the control of the asset manager are recorded properly. In this research, suggestions for improving regulations governing the management of village assets can be suggested.

This study aims to conduct an analysis of the impact of regulations which are important tools that connect regulatory quality, good governance and economic development, namely the Bali-Indonesia Provincial Regulation Number 4 of 2019 concerning Traditional Villages. The scope of this research is carried out at the Bali Provincial Government which allocates a budget for customary villages, and confirms this in the official village, community organizations, and society in general. The research was conducted qualitatively using the Regulatory Impact Assessment method with the Risk Assessment and Uncertainty Analysis methods. The results of all studies are that this Regional Regulation has a profit-loss assessment with a ratio of positive values ??and negative values ??of 7: 3.The overall positive value ratio is in the government, community organizations and indigenous peoples groups, while negative values ??are in groups outside the government. The results of this study recommend the continuing implementation of this regulation by always referring to the interests of the wider community. The enactment of this Regional Regulation provides evidence that it can be used as a fundamental tool in helping local governments to fill the gap between current and ideal conditions.

Purpose: Fraud prevention is required in managing village funds because the government distributes village funds with the aim of building the village economy so that the need for supervision and management of village funds must be proactive and transparent. This study aims to examine the proactive fraud audit, whistleblowing and tri hita karana culture variables for fraud prevention in village fund management. Design/Methodology/Approach: The study used a survey method with a personally administered questionnaire and multiple linear regression methodology with ordinary least squares on a sample of 88 villages in Bali Province. Findings: The results of this study are proactive fraud audit and tri hita karana culture that significantly influence fraud prevention in village fund management, while the whistleblowing variable does not show a significant influence on village fund management fraud prevention. Practical Implication: The village's government is required to manage the village's funds and formulate budgets according to the rule of the central government with the principles of honesty, transparency and accountability by knowing that all the flows of funds from the government are susceptible to fraud, so it needs to be protected by various systems and local cultures that exist in each region. Originality/Value: The research was conducted in a way to conclude that the public must know the practice of fraud related to village's funds carried out by individuals in the management of village. In this case public can consider the management of village funds any time it has the chance to do so. ; peer-reviewed

The purpose of this research is to determine the effect of implementing sustainability accounting and management participation on employee performance at the Bina Sejahtera Badung Employee Cooperative. The samples in this research were all employees of the Bina Sejahtera Badung Employee Cooperative with a total of 52 samples used in this research. This research uses primary data, data was collected by distributing questionnaires to the entire research sample. Testing research hypotheses using SPSS 26.0 for Windows. The research results show that the implementation of sustainability accounting (X1) has a positive and significant effect on employee performance (Y) at the Bina Sejahtera Badung Employee Cooperative and sustainability participation (X2) has a positive and significant effect on employee performance (Y) at the Bina Sejahtera Badung Employee Cooperative. Regression equation in this study are as follows: Y = 2.188 + 0.336 X1 + 0.373 X2. Based on these results, to optimize employee performance, policies and regulations are needed to improve the implementation of sustainability accounting and management participation.

Village fund management is an interesting issue to be researched and discussed at this time in the public sector and government arrangements. This research intends to reveal the implementation of good village governance in Plaga village, Badung Regency, Bali, because this village has excellent potential to be developed both in terms of village development, economy, culture, natural resources and human resources. The principles of good governance adopted in this study to be applied in villages, namely those issued by the UNDP (United Nations Development Program) include: participation, rule of law, transparency, consensus orientation, equity, effectiveness and efficiency, accountability, strategic vision. The data collection techniques are preliminary surveys, studies of literature, and field studies. Researchers focused with the data analysis techniques from Spradley (2015) for the analysis of information that was achieved by researchers. Within the qualitative research, Moleong (2002) has stated that to make a data validity, researchers could use a Data Triangulation technique. This research was conducted by the method of discussion through focus group discussions. The result is that all elements of good village governance run well in the village of Plaga, although improvements still need to be made, however, in general the principles of good village governance are implemented very well, so that they can become the foundation for a true independent village.

The paper assesses its relationship with firm innovation and Organizational performance in a single integrative model by using spss data set of 53 Pakistani SME's firms. A questionnaire of self-administrative is developed to collect the data. Researcher personally visits of different SME's firms and collect the data from manager of SME's firms. The research use 275 questionnaire is distributed in different SME's sector. In this study the statistical techniques of data analysis are used to investigate and find out the relationship among the Firm performance and the other factors. SPSS version16 is used for reliability analysis, descriptive statistics, regression analysis, correlation analysis, to check either modal is good fit or not. Our results supports a partial mediation effect of innovation performance on the relationship between corporate social responsibility and firm performance, meanwhile the effect of corporate social responsibility on firm performance shrinks upon the adding of innovation performance to the model. The findings may help to understand how corporate social responsibility is an important driver mechanism for companies to be more inventive, proficient and effective.

This study was conducted to find out the management of Village Original Income in Kerobokan Village and the role of BUMDes to be able to increase Village Original Income and Rural Original Income Management strategy to improve the economy. The method in this study uses a qualitative descriptive method. Data obtained through in-depth interviews, observations and document studies are then analyzed by data reduction, data presentation, data analysis and conclusion. The results of this study indicate that the management carried out by Kerobokan Village Government is in accordance with the management procedure, BUMDes play a role in increasing the Village's Original Income so that the Village Government could carry out the development which impact on the village economy and the strategy implemented by the Village Government puts forward the coordination and cooperation.

This study is study literature on policy tax carbon in Indonesia based on regulation legislation. The purpose of the study literature is to review a way more profound and structured policy tax carbon in Indonesia that is beneficial for realm academics and practitioners. Theoretical studies This is made based on a collection of statements, theoretical bases, and draft fundamentals about tax carbon in Indonesia. The writer converted and adapted several existing articles and readings by thinking about the author and the situation. The results of the study literature find that Indonesia's carbon exchange has launched the so-called IDXCarbon. However, implementation tax cannot yet be implemented. Carbon tax: No For search acceptance, but for an alternative for the business world To meet net zero emissions. Currently, carbon or carbon tax in Indonesia is Still termed levy carbon because carbon tax Has various shapes, taxation, and nontax. Imposition tax Carbon in Indonesia is regulated in Constitution Number 7 of 2021 Harmonization Regulation Taxation. The regulation became the first for the carbon tax in Indonesia.

Mobile Banking, also known as M-Banking and SMS banking is a terminal used for checking balances, financial transactions, payments using mobile devices such as cell phones. Mobile Banking is currently mostly demonstrated via SMS or Mobile Internet but can also use mobile device download programs. This study aims to determine the effect of Ease of Use, Trust, and Benefits of Using Mobile Banking Services on Students of the Faculty of Economics and Business, Warmadewa University. The research method uses a questionnaire while data analysis uses multiple linear regression. The research sample was 50 mobile banking users. The results of this study indicate that ease of use has a positive and significant effect on the use of mobile banking services, trust has a positive and significant effect on the use of mobile banking services, and benefits have a positive and significant effect on usage. mobile banking services.

This research was conducted to find out the management of village original income in Kerobokan Village and the role of BUMDes to be able to increase village original income and rural original income management strategy to improve the economy. This research method is qualitative descriptive method. Data obtained through in-depth interviews, observations and document studies are then analyzed by data reduction, data presentation, data analysis and conclusion. The result of the research shows that the management done by Kerobokan Village Government is in accordance with the management procedure, BUMDes play a role in increasing the village's original income so that the village government can carry out the development which impact on the village economy and the strategy implemented by the village government puts forward the coordination and cooperation.