Suchergebnisse

This study aimed to reveal the effect of company characteristics, company size i.e., profitability, leverage, liquidity, and industry type; and corporate governance structure, consisting of the audit firm size and the independent commissioners' composition, on the intellectual capital disclosure. This research applied quantitative approach by testing seven independent variables through multiple linear regression analysis. The samples taken were 80 annual reports from companies listed in the LQ-45 index in the year 2012-2013. The method employed to select the samples was purposive sampling. Content analysis was applied to analyze the intellectual capital disclosure. This study revealed that only the company size showed significant positive impact to the disclosure of intellectual capital, while profitability, leverage, liquidity, industry type, the audit firm size, and the independent commissioners composition did not bring significant effect. In addition, based on the results of content analysis it can be concluded that the intellectual capital disclosure is quite low, amounting to 46.9%, with relational capital amounted to 34.74%, 32.54% of structural capital, and human capital reached 32.71%.

The aims of this study are to examine and analyze the effect of implementation of good governance, performance based budgeting, and quality of human resources to regional work unit's (SKPD) budget qualities. Goal setting theory and agency theory are used to explain the phenomenon of budget qualities. The population of the present study are SKPD's in Sumbawa Regency. The number of respondents in this study were 94 respondents that selected using purposive sampling method. Data was collected using the questionnaire technique. This research uses analytical techniques Partial Least Square (smartPLS) 3.0. The results of quantitative analysis in this study showed thatimplementation of good governance, performance based budgeting, and quality of human resources had influence on SKPD's budget qualities. This means better and ideal implementation of good governance, performance based budgeting, and quality of human resources owned by the SKPD, SKPD's budget will be more qualified.The implications of this study can be useful for SKPDs on local governments to implement the principles of good governance and performance-based budgeting in the budget process to be able to provide better services to the public Keywords: Budgeting, Budget Qualities, Good Governance, Performance Based Budgeting, Quality of Human Resources.

The purpose of writing is to determine the implementation of village fund allocation in rural development towards clean village governance (Good Governance: accountability, transparency and participation) starting from the planning stage, transparency and accountability. The study used a qualitative descriptive method with case studies, describing the implementation of Village Fund Allocation Management (ADD) for development in Ngombakan Village. Then compared with the applicable regulations (Permendagri No. 113 of 2014) and cross-check with the real phenomena that occur in the management of Village Fund Allocation (ADD) in Ngombakan village in realizing good governance, so that conclusions can be drawn. The results of this study indicate that the management of ADD in the village of Ngombakan in general has been accountable, transparent and participatory. However, there are still technical problems. These constraints are a constraint from the regency that is late in making a Regent's Regulations regarding the regulations on ADD and its management. This results in delays in reporting related to the management of ADD in the Ngombakan village. ; Tujuan penulisan untuk mengetahui pelaksanaan alokasi dana desa dalam pembangunan desa menuju pemerintahan desa yang bersih (Good Governance: akuntabilitas, transparansi dan partisipasi) mulai dari tahapan perencanaan, transparansi dan pertanggungjawaban. Penelitian menggunakan metode kualitatif deskriptif dengan studi kasus, mendiskripsikan pelaksanaan pengelolaan Alokasi Dana Desa (ADD) untuk pembangunan di Desa Ngombakan. Kemudian dibandingkan dengan peraturan yang berlaku (Permendagri No. 113 Tahun 2014) dan di crosscheck dengan fenomena riil yang terjadi pada pengelolaan Alokasi Dana Desa (ADD) di desa Ngombakan dalam mewujudkan good governance. Sehingga dapat ditarik kesimpulan: hasil dari penelitian ini menunjukkan pengelolaan ADD di desa Ngombakan secara garis besar telah akuntabel, transparan, dan partisipatif. Namun, secara teknis masih terdapat kendala di ...

The large number of land in DKI Jakarta province that have not yet beenregistered is a significant potential tax in increasing BPHTB tax revenue. But in its implementation, the imposition of BPHTB tax for granting new rights to this land is still experiencing obstacles. The constraints experienced are the imposition of BPHTB administrative sanctions based on the time of debt due to the signing of the BPN Decree (SK). In this case, Jakarta's citizenas tax payers felt disadvantaged because they were subjected to administrative sanctions due to the delay in receiving the BPN Decree. Based on the results of the analysis through data collection in the field, literature study as reference material and in-depth interviews with related parties, author concluded that BPRD DKI Jakarta, DKI Jakarta Regional Office of BPN and PPAT DKI Jakarta have been cooperating well in the imposition process of BPHTB tax. But in reality, there are still problems in the case of the imposition of BPHTB administrative sanctions for granting new rights to land due to delays in receipt of SK BPN by taxpayers. To minimize this, a more comprehensive collaboration is needed between agencies, namely BPRD DKI Jakarta, Regional Office of BPN DKI Jakarta and PPAT in DKI Jakarta by conducting Collaborative Governance. With Collaborative Governance, it is expected that services to taxpayers will be better and BPHTB tax revenues in DKI Jakarta will increase.

This report aims to review the implementation of bureaucracy reform in realizing good governance and the target mdgs the city government yogyakarta .This research is considered as policy research associated with bureaucracy reform based on the minister of utilization state apparatus and bureaucratic reform no. 11 years 2011 .The research is municipal yogyakarta that is city administration reward challenged the highest in the management of governance se-indonesia given by the indonesian government index ( igi ) since 2012-2014 with with get a rata-rata 6,8 index governance .The data in this research consisting of primary and secondary data .The method of analysis that used in this research is descriptive analytical , analysis techniques use also content analysis. The research results showed that the implementation of good governance of the Government of the city were in accordance with the regulations of the Minister for Administrative Reform and the bureaucratic State apparatus No. 11 in 2011. Keyword: good governance, indonesian government index

The development of the village is an ongoing effort to oversee the change of relations of the village's political economy internally and externally, towards a new village life arrangement that is more democratic, independent and fair in line with the principles of good governance. This activity aims to provide knowledge and understanding to the village apparatus especially at Sumerta Kelod's community village, East Denpasar District, Denpasar City regarding the implementation of village governance in line with the principles of Good Governance. The method of implementing Community Service Activities (PKM) uses the saturated sample method for village government officials and purposive sampling for village communities. The results of PKM activities from the target side are reached. This can be proven from the number of participants who participated in the activity can be said to be successful. From the lecture activities, there was a question and answer session which was followed with great enthusiasm by the participants, thus it can be concluded that the objectives of this activity were achieved. The achievement of the objectives of the activity in general could be said to have been good. This can be shown from the wishes of the Sumerta Kelod Village Head in this modern era, the community is expected to be able to keep up with the times, it means that everything done through online such as making KTP, KK online lives to the village hall to be signed. It is more efficient in terms of time, energy and material.

Accountability of a financial report is one of the foundations for the creation of good governance, prioritizing the use or management of finance that requires public funds. By fulfilling the basics of financial reporting which is a principle of good governance, the government as the manager of regional finance will automatically increase accountability and trust from the community.With the application of good internal control, it is expected to be able to create financial reports that are accountable, resolved with good governance. This study used descriptive analytical research method. Based on statistical analysis of the obtained coefficient of determination 64,1%. with a significance level of 5%. The results showed that the internal control variables gave rise to positive accountability towards the local government financial statements,with good governance as an intervention.