Mega Aktiva: Jurnal Ekonomi dan Manajemen最新文献_第3页

THE EVALUATION OF THE PERFORMANCE BASED BUDGETING IN HEALTH, EDUCATION, AND PUBLIC WORKS AGENCIES OF POLEWALI MANDAR REGENCY, WEST SULAWESI PROVINCE 西苏拉威西省polewali mandar县卫生、教育和公共工程机构基于绩效的预算编制评价

Mega Aktiva: Jurnal Ekonomi dan Manajemen Pub Date : 2020-05-27 DOI: 10.32833/MAJEM.V9I1.110

Muhammad Sukri Arief

{"title":"THE EVALUATION OF THE PERFORMANCE BASED BUDGETING IN HEALTH, EDUCATION, AND PUBLIC WORKS AGENCIES OF POLEWALI MANDAR REGENCY, WEST SULAWESI PROVINCE","authors":"Muhammad Sukri Arief","doi":"10.32833/MAJEM.V9I1.110","DOIUrl":"https://doi.org/10.32833/MAJEM.V9I1.110","url":null,"abstract":"New paradigm of modern society pushes financial reform of regencies. One form of the reform is the application of performance-based budgeting. The budget compilation process and target demonstrate regencies’ opportunities to develop vision and mission as well as to materialize society expectation and desire in accordance with the regencies potentials. However, the implementation of the budget faces uneasy challenges. The subjects of this paper consist of budgeting process included planning, implementation, performance measurement and evaluation, and reporting. This paper also describes problems in budgeting process. The technique of collecting data were collected by observation, in depth interview and analyzed by using qualitative method that was developed based on descriptive paradigm to describe comprehensive meaning of Polewali Mandar Regency, budgeting process. This research shows that in general, the idealism of performance based budgeting is not yet achieved. There are many mistakes in budgeting process sequences included planning, implementation, performance measurement and evaluation, and reporting. The less comprehensive communication, integration computerized application system, rewards and punishment system, and work ethic became the causes of the problems.","PeriodicalId":211216,"journal":{"name":"Mega Aktiva: Jurnal Ekonomi dan Manajemen","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2020-05-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131038364","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

INFLUENCING FACTORS OF PERCEPTION AND CONSUMPTION OF SAGO AS LOCAL STAPLE FOOD IN KENDARI CITY SOUTHEAST SULAWESI 苏拉威西东南部肯达里市当地主食西米认知与消费的影响因素

Mega Aktiva: Jurnal Ekonomi dan Manajemen Pub Date : 2020-05-27 DOI: 10.32833/MAJEM.V9I1.111

Musadar Musadar, Z. Abidin

引用次数: 0

BAJO TRIBE HOUSEHOLD BUSINESS MODEL IN TOROKEKU VILLAGE TINANGGEA DISTRICT KONAWE SELATAN DISTRICT torokeku村的Bajo部落家庭商业模式，tinanggea区，konawe selatan区

Mega Aktiva: Jurnal Ekonomi dan Manajemen Pub Date : 2019-05-04 DOI: 10.32833/MAJEM.V8I1.80

F. Fajriah, K. T. Isamu, Titin Rahmiatin

{"title":"BAJO TRIBE HOUSEHOLD BUSINESS MODEL IN TOROKEKU VILLAGE TINANGGEA DISTRICT KONAWE SELATAN DISTRICT","authors":"F. Fajriah, K. T. Isamu, Titin Rahmiatin","doi":"10.32833/MAJEM.V8I1.80","DOIUrl":"https://doi.org/10.32833/MAJEM.V8I1.80","url":null,"abstract":"This research aims to know (1) the business type of people in Torokeku Village, Bajo Regency of South Wawoni Island (2) the available facilities and infrastructure in Torokeku village (3) strategies that can be done to develop household-based businesses in Torokeku village. This research used qualitative descriptive method. Subject of the research were the indigenous people of Torokeku, Bajo regency. Data collection techniques employed three techniques namely observation, interviews and documentation. The data were analyzed using Descriptive and SWOT analysis. The study found that (1) the type of business that were run by the inhabitants of Torokeku were dominated by seafood such as dried seaweed business, the selling dry and wet sea cucumber and fish fresh coral. In addition they also establish some household business such as making cake and drinks as well as grocery sales. Seen in terms of its economic, the dried sea cucumber bring more values rather than the dried seaweed; (2) several facilities and infrastructures have not met the requirements to support the household business run by the indigenous of Torokeku, in Bajo district. For example there is no any production space for processing of seafood. The selling products were only sold to regular buyer and the toilets have not been fulfilled (3) strategies that can be done to develop a household business is by promoting the Bajo neighborhood as a central processing of seaweed and sea cucumber to the public, arrange the environment and create a kiosk or sellers as well as seafood processing in order to be a sales center by traditional Tribal villages of origin Torokeku Bajo.","PeriodicalId":211216,"journal":{"name":"Mega Aktiva: Jurnal Ekonomi dan Manajemen","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2019-05-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128020536","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

FACTORS AFFECTING THE ECONOMIC POLICY OF FOOD IN INDONESIA 影响印尼粮食经济政策的因素

Mega Aktiva: Jurnal Ekonomi dan Manajemen Pub Date : 2019-05-04 DOI: 10.32833/MAJEM.V8I1.76

A. Asriani, Dhian Hedhiansyah

引用次数: 6

ACCOUNTING PRACTICE MODEL ON THE HOME INDUSTRY UD. AGUNG 会计实务模式对国内行业的启示。AGUNG

Mega Aktiva: Jurnal Ekonomi dan Manajemen Pub Date : 2019-05-04 DOI: 10.32833/MAJEM.V8I1.77

Benny Afianto, Rosnawintang Rosnawintang, L. O. Anto

{"title":"ACCOUNTING PRACTICE MODEL ON THE HOME INDUSTRY UD. AGUNG","authors":"Benny Afianto, Rosnawintang Rosnawintang, L. O. Anto","doi":"10.32833/MAJEM.V8I1.77","DOIUrl":"https://doi.org/10.32833/MAJEM.V8I1.77","url":null,"abstract":"In the final stage, an accounting practice will produce information that is beneficial to the company, researchers have revealed the findings of his research regarding the existence of accounting practices in the home industry of UD. Agung. Based on an explanation of the philosophical assumptions that underlie the research methodology, philosophically this research is placed in a position as a research with an interpretive paradigm. This study is not intended to provide generalizations on accounting models in other home industries. The results of this study state that for accounting records UD. Agung is carried out very simply, only records incoming/outgoing money, incoming/outgoing goods and paying the craftsmen's wages. From the simple recording, found the values of sincerity, trust and honesty, and justice are the values that underlie accounting practices in the home industry of UD. Agung. Besides that, the existence of intensity of accounting practices is still very low and its application is still very simple. The meaning of accounting for human resources can be seen when the informant determines production costs and selling prices. For salary management, it can be recognized as an investment in human resource accounting in the compensation model group. Accounting practices at UD. Agung is not only interpreted as an attempt to calculate the numbers then presented in the form of notes. However, accounting in this study is also interpreted as an attempt to calculate the numbers carried out in the minds and minds of business people without holding records.","PeriodicalId":211216,"journal":{"name":"Mega Aktiva: Jurnal Ekonomi dan Manajemen","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2019-05-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114721452","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

IMPROVEMENT STRATEGY OF EXPORT PERFORMANCE IN SOUTH SULAWESI 南苏拉威西出口绩效提升策略

Mega Aktiva: Jurnal Ekonomi dan Manajemen Pub Date : 2019-05-04 DOI: 10.32833/MAJEM.V8I1.78

H. Maupa, S. Sulaiman, Hardinasta Perdana

{"title":"IMPROVEMENT STRATEGY OF EXPORT PERFORMANCE IN SOUTH SULAWESI","authors":"H. Maupa, S. Sulaiman, Hardinasta Perdana","doi":"10.32833/MAJEM.V8I1.78","DOIUrl":"https://doi.org/10.32833/MAJEM.V8I1.78","url":null,"abstract":"The development of new commodities or products that are in line with market needs is a challenge for exporters. The company's export performance reflects the specific behavior of the company in utilizing and managing resources and capabilities effectively in the context of international competition. This study aims to identify what factors influence the increase in export performance of products in South Sulawesi. This study uses a quantitative approach. The method used is indepth interview (in-depth interview), observation and questionnaire. Researchers are required to risk their ability to study more deeply about strategies for improving export performance. Research location in South Sulawesi. The data collected includes primary data and secondary data. The analysis technique in this study is qualitative descriptive, IFAS (Internal Factors Analysis Summary) and EFAS (External Factors Analysis Summary) analysis and SWOT (Strengths Weaknesses Opportunities Threats) analysis to design an ideal export performance strategy. The results show that strong internal and external environmental conditions can support the development and improvement of export performance for companies. This finding can contribute to exporters to determine strategic planning in improving their performance.","PeriodicalId":211216,"journal":{"name":"Mega Aktiva: Jurnal Ekonomi dan Manajemen","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2019-05-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115450984","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1

THE GLOBAL COMPETITIVENESS STUDY OF HALAL PHARMACEUTICALS AND COSMETICS INDUSTRY 清真医药化妆品行业全球竞争力研究

Mega Aktiva: Jurnal Ekonomi dan Manajemen Pub Date : 2019-05-04 DOI: 10.32833/MAJEM.V8I1.79

E. Ernawati

引用次数: 0

THE TENDENCY OF ACCOUNTING FRAUD IN MEDIATION INFLUENCE OF INTERNAL CONTROL AND INFORMATION ASYMMETRY ON ORGANIZATIONAL ACCOUNTABILITY 会计舞弊的中介倾向:内部控制和信息不对称对组织责任的影响

Mega Aktiva: Jurnal Ekonomi dan Manajemen Pub Date : 2019-05-04 DOI: 10.32833/MAJEM.V8I1.75

Aini Indrijawati, Nichen Nichen, K. Kartini

{"title":"THE TENDENCY OF ACCOUNTING FRAUD IN MEDIATION INFLUENCE OF INTERNAL CONTROL AND INFORMATION ASYMMETRY ON ORGANIZATIONAL ACCOUNTABILITY","authors":"Aini Indrijawati, Nichen Nichen, K. Kartini","doi":"10.32833/MAJEM.V8I1.75","DOIUrl":"https://doi.org/10.32833/MAJEM.V8I1.75","url":null,"abstract":"This study aimed to get empirical evidence about the mediation tendency of the accounting fraud at the influence the effectiveness of internal control and the information asymmetry on accountability organization. Empirical studies conducted on six Polytechnic State in Makassar namely Politeknik Negeri Ujung Pandang, Makassar ATI Polytechnic, the Polytechnic Studies Polytechnic Sailing and Tourism. Methods of data collection using the questionnaire technique. The number of samples in this study were 59 respondents were selected based on purposive sampling method. This study uses analysis techniques Linear Regression with SPSS version 23.0. The results showed a positive relationship between the asymmetry of information with the tendency of accounting fraud in this sense that, each accounting fraud will likely increase if the asymmetry of information often occurred in an agency. The implication of this research is the asymmetry of information, it will trigger the action of fraud by staff. In this case led back to spearhead the tendency determining whether fraud could be minimized or not. Any information relating to the agencies should be communicated to the staff equally, according to their respective fields. Provision of information equally to the staff of each, will foster a sense of responsibility on the staff. If the sense of responsibility towards work has grown.","PeriodicalId":211216,"journal":{"name":"Mega Aktiva: Jurnal Ekonomi dan Manajemen","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2019-05-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134353559","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1

PENGARUH PENGEMBANGAN KARIR TERHADAP PRODUKTIVITAS KARYAWAN PT POS INDONESIA (PERSERO) KENDARI 职业发展影响了KENDARI PT POS (PERSERO)印尼员工的生产力

Mega Aktiva: Jurnal Ekonomi dan Manajemen Pub Date : 2018-09-02 DOI: 10.32833/MAJEM.V7I2.68

Rustam Supendy, Harsum Harsum

{"title":"PENGARUH PENGEMBANGAN KARIR TERHADAP PRODUKTIVITAS KARYAWAN PT POS INDONESIA (PERSERO) KENDARI","authors":"Rustam Supendy, Harsum Harsum","doi":"10.32833/MAJEM.V7I2.68","DOIUrl":"https://doi.org/10.32833/MAJEM.V7I2.68","url":null,"abstract":"As for the formulation of the problem in this penelitisan Is career development has a significant influence on productivity Employees PT Pos Indonesia (PERSERO) Kendari. The purpose of this research is to know and analyze the influence of career development on employee productivity PT Pos Indonesia (PERSERO) Kendari. This research is a survey research with quantitative approach. The sample of this research is Employee Office of PT. Pos (Persero) Kendari City which amounted to 36 people with sampling technique saturated. Data were collected using questionnaire while data analysis used validity and realibility test as instrument test instrument, simple regression analysis, partial hypothesis test (t-test) was used to obtain accurate data to draw conclusion. Based on the research, the results obtained: that career development has a positive effect on work productivity. And it can be concluded that career development factors statistically affect the effort to improve worker productivity at the office of PT. Pos (Persero) Kendari City (p <0.05). Suggestion in this research It is better to maximize the existing performance in the work unit in need of increasing the role of human resource management by holding socialization and training on Human Resource Management about the role of the organization.","PeriodicalId":211216,"journal":{"name":"Mega Aktiva: Jurnal Ekonomi dan Manajemen","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2018-09-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124733677","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 2

ANALISIS PENDAPATAN DAN FAKTOR PENENTU PRODUKSI KAKAO HASIL SAMBUNG SAMPING DI KABUPATEN KONAWE 康纳威区一边生产可合成可可的收入和决定因素的分析

Mega Aktiva: Jurnal Ekonomi dan Manajemen Pub Date : 2018-09-02 DOI: 10.32833/MAJEM.V7I2.69

R. Rusdin, Z. Abidin

引用次数: 1