Jurnal ilmiah manajemen bisnis dan inovasi Universitas Sam Ratulangi最新文献

{"title":"PENGARUH ENVIRONMENTAL CONSCIOUSNESS, ECO-LABEL, ATTITUDE, GREEN ADVERTISING, PRICE TERHADAP BUYING DECISION OF GREEN PRODUCTS (STUDI PADA KONSUMEN GENERASI Z THE BODY SHOP DI KOTA BANDUNG)","authors":"Aprilia Diahayu Ningtias, Citra Dewi","doi":"10.35794/jmbi.v10i2.49531","DOIUrl":"https://doi.org/10.35794/jmbi.v10i2.49531","url":null,"abstract":"Abstract. The increasing number of beauty products being sold and used is creating a higher amount of plastic waste. Plastic waste from skincare or cosmetic packaging if not managed and recycled properly, plastic waste will accumulate and become an environmental problem. The Body Shop since the beginning introduced its products as green products, offering products with natural ingredients, environmentally friendly and not testing on animals. The purpose of this study was to determine how the influence of Environmental Consciousness, Eco-Label, Attitude, Green Advertising, Price on Buying Decision of Green Products on generation Z consumers of The Body Shop in Bandung City both partially and simultaneously. This research data collection through distributing questionnaires and using quantitative data analysis. Sampling was carried out using nonprobability sampling method using purposive sampling technique. The sample used in this study was 100 respondents and analyzed by multiple linear regression analysis with the help of SPSS software version 25.Based on the results of data processing, it is concluded that partially Environmental Consciousness and Price have a positive and significant effect on Buying Decision of Green Products. Eco-Label has no significant effect on Buying Decision of Green Products. Attitude and Green Advertising partially have a positive effect and there is no significant effect on Buying Decision of Green Products. Environmental Consciousness, Eco-Label, Attitude, Green Advertising, and Price simultaneously have a significant positive effect on Buying Decision of Green Products.. Abstrak. Semakin meningkatnya jumlah produk kecantikan yang dijual dan dipakai turut menciptakan jumlah sampah plastik yang lebih tinggi. Sampah plastik dari kemasan skincare atau kosmetik jika tidak dikelola dan didaur ulang dengan baik, sampah plastik akan menumpuk dan menjadi masalah lingkungan. The Body Shop sejak awal memperkenalkan produknya sebagai green product, menawarkan produk dengan bahan-bahan alami, ramah lingkungan dan tidak melakukan uji coba kepada hewan. Tujuan dari penelitian ini adalah untuk mengetahui bagaimana pengaruh dari Environmental Consciousness, Eco-Label, Attitude, Green Advertising, Price terhadap Buying Decision of Green Products pada konsumen generasi Z The Body Shop di Kota Bandung baik secara parsial maupun secara simultan. Pengumpulan data penelitian ini melalui penyebaran kuesioner dan menggunakan analisis data kuantitatif. Pengambilan sampel dilakukan dengan menggunakan metode nonprobability sampling dengan teknik purposive sampling. Sampel yang digunakan dalam penelitian ini sebanyak 100 responden dan dianalisis dengan analisis regresi linier berganda dengan bantuan software SPSS versi 25. Berdasarkan hasil pengolahan data didapatkan kesimpulan bahwa secara parsial Environmental Consciousness dan Price berpengaruh positif dan signifikan terhadap Buying Decision of Green Products. Eco-Label tidak terdapat pengaru","PeriodicalId":476251,"journal":{"name":"Jurnal ilmiah manajemen bisnis dan inovasi Universitas Sam Ratulangi","volume":"85 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136240913","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}

{"title":"PENGARUH FIRM SIZE DAN WORLD CONTAINER INDEX TERHADAP KINERJA KEUANGAN SEKTOR LOGISTIK DI ASIA PASIFIK","authors":"Maulana Zaenal Muttaqin I M, Ahmad Muslim, Maria C. Widiastuti","doi":"10.35794/jmbi.v10i2.49917","DOIUrl":"https://doi.org/10.35794/jmbi.v10i2.49917","url":null,"abstract":"Penelitian ini bertujuan untuk menganalisis pengaruh firm size dan world container index terhadap profitabilitas pada perusahaan-perusahaan logistik di wilayah Asia dan Pasifik. Firm size diproksikan dengan total pendapatan dan profitabilitas diukur dengan return on total assets (ROA) dan return on total cost (ROTC). World container index (WCI) diukur dengan satuan US Dollar per Kontainer 40 kaki (US Dollar per 40 ft container). Penelitian ini juga menggali informasi terkait profitabilitas perusahaan-perusahaan logistik di wilayah Asia dan Pasifik selama dan sebelum periode Covid-19. Data yang digunakan dalam penelitian ini merupakan data sekunder yang bersumber dari laporan tahunan perusahaan sektor logistik yang tersedia di database komersial TP Catalyst Oriana selama periode 2017-2021. Sampel penelitian dipilih menggunakan metode statistic screening sehingga diperoleh 1.959 perusahaan yang menjadi sampel. Analisis data untuk uji hipotesis menggunakan analisis regresi berganda dengan program Stata. Hasil penelitian menunjukkan bahwa firm size dan WCI berpengaruh signifikan terhadap ROA dan ROTC. Penelitian ini mengemukakan bahwa meski pada saat puncak Covid-19, sektor logistik memiliki kinerja keuangan yang positif dan cenderung meningkat. 
 
 
 Keyword : firm size, world container index, ROA, ROTC
","PeriodicalId":476251,"journal":{"name":"Jurnal ilmiah manajemen bisnis dan inovasi Universitas Sam Ratulangi","volume":"172 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136241330","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}

{"title":"PENGARUH PERCEIVED ENJOYMENT, PERCEIVED USEFULNES, PERCEIVED EASE OF USE, PERCEIVED COMPABILITY, PERCEIVED INFORMATION SECURITY, DAN PERCEIVED SOSIAL PRESSURE TERHADAP SIKAP TERHADAP BELANJA ONLINE","authors":"None Cen Lu, Felicia Abednego, Chandra Kuswoyo, Laurentius Calvin","doi":"10.35794/jmbi.v10i2.50040","DOIUrl":"https://doi.org/10.35794/jmbi.v10i2.50040","url":null,"abstract":"Perubahan perilaku konsumen dalam berbelanja dari pembelian di toko menjadi pembelian online membuat perusahaan perlu membuat sistem e-commerce yang lebih menarik bagi pelanggan. Perusahaan dalam hal ini perlu mengetahui bagaimana gaya belanja konsumen secara online (internet shopper lifestyle) terhadap sikap mereka terhadap pembelanjaan online. Belanja online sudah ada di Indonesia, namun konsumen belum terbiasa berbelanja online. Namun kenyataan ini berubah setelah adanya perkembangan e-commerce dimana banyak konsumen yang melakukan belanja online dari berbagai situs online. Penelitian bertujuan untuk melihat internet shopper lifestyle terhadap attitude toward online shopping. Internet shopper lifestyle dilihat dari beberapa dimensi seperti perceived enjoyment, perceived usefulness, perceived ease of use, compatibility, perceived information security dan perceived social pressure. Peneliti akan meneliti sampel dari masyarakat seBandung Raya melalui kuesioner online mengenai sikap mereka terhadap pembelanjaan online. Hasil penelitian menunjukkan bahwa perceived information security dan perceived enjoyment tidak memiliki pengaruh terhadap attitude toward advertising, sedangkan perceived ease of use, perceived compability, perceived social pressure, dan perceived usefulness berpengaruh terhadap attitude toward advertising
 
 Kata Kunci: perceived enjoyment, perceived usefulness, perceived ease of use, compatibility, perceived information security, perceived social pressure
","PeriodicalId":476251,"journal":{"name":"Jurnal ilmiah manajemen bisnis dan inovasi Universitas Sam Ratulangi","volume":"72 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135597999","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}

{"title":"THE ROLE OF ENTREPRENEURIAL CHARACTERISTIC ON ENTREPRENEURIAL INTENTION","authors":"Denny Bernardus Kurnia Wahyudono","doi":"10.35794/jmbi.v10i2.49727","DOIUrl":"https://doi.org/10.35794/jmbi.v10i2.49727","url":null,"abstract":"The Theory of Planned Behaviour put forward by Ajzen says that to influence entrepreneurial intentions, there are several factors, namely attitudes towards entrepreneurship, subjective norms, and perceived behavioural control. This study aims to analyse how the influence of entrepreneurial characteristics influences entrepreneurial intention. Derivative entrepreneurial characteristics include sociability, planning, leadership, innovation, and risk-taking. The sample of this study were Business School Students at Universitas Ciputra in Surabaya who had taken Entrepreneurship courses up to semester 6 of 190 respondents. The data that has been collected is processed using SEM-PLS. This study concludes that not all elements in entrepreneurial characteristics significantly influence students' entrepreneurial intentions. This is because many students still need clarification about planning the career path they will take in the future.","PeriodicalId":476251,"journal":{"name":"Jurnal ilmiah manajemen bisnis dan inovasi Universitas Sam Ratulangi","volume":"99 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135999704","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}

{"title":"PENGARUH BRAND AMBASSADOR, BRAND PERSONALITY DAN KOREAN WAVE TERHADAP KEPUTUSAN PEMBELIAN","authors":"Tri Widarmanti, Widya Amalia Cahyani","doi":"10.35794/jmbi.v10i2.49254","DOIUrl":"https://doi.org/10.35794/jmbi.v10i2.49254","url":null,"abstract":"Penelitian ini tujuannya mengetahui apakah terdapat pengaruh brand ambassador, brand personality dan Korean wave terhadap keputusan pembelian Nature Republic dan seberapa berpengaruh ketiga variabel tersebut terhadap keputusan pembelian produk Nature Republic. Penelitian ini dilakukan memakai metode kuantitatif dengan menyebarkan kuisioner secara online. Populasi penelitian ini yakni orang yang sudah pernah memakai produk Nature Republic. Sampel pada penelitian ini sejumlah 100 responden dan data diolah memakai software SPSS 25 dengan teknik analisis regresi linear berganda. Hasil pada penelitian ini terlihat bahwasanya brand ambassador, brand personality dan Korean wave secara simultan memengaruhi variabel keputusan pembelian secara signifikan. Secara parsial, brand ambassador tidak memengaruhi keputusan pembelian produk Nature Republic secara positif dan signifikan, brand personality memengaruhi keputusan pembelian produk Nature Republic secara positif dan signifikan, Korean wave memengaruhi keputusan pembelian produk Nature Republic secara positif dan signifikan.","PeriodicalId":476251,"journal":{"name":"Jurnal ilmiah manajemen bisnis dan inovasi Universitas Sam Ratulangi","volume":"64 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135399363","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}

{"title":"PENGARUH BRAND IMAGE, PERSEPSI HARGA, DAN ELECTRONIC WORD OF MOUTH KEPADA KEPUTUSAN PEMBELIAN PRODUK MAD FOR MAKEUP DI BANDUNG","authors":"Putry Hendriyani, Marheni Eka Saputri","doi":"10.35794/jmbi.v10i2.48782","DOIUrl":"https://doi.org/10.35794/jmbi.v10i2.48782","url":null,"abstract":"Saat ini minat terhadap produk makeup sangat meningkat. Produk makeup lokal pun semakin berkembang dan banyak melaksanakan inovasi. Salah satu merek makeup lokal yaitu Mad For Makeup. Tujuan dari penelitian ini adalah untuk menganalisis bagaimana keputusan pembelian pada produk Mad For Makeup di Bandung yang dipengaruhi oleh citra merek, persepsi harga, dan e-word of mouth. Menggunakan pendekatan kuantitatif dengan analisis deskriptif serta kausal. Sampel diambil secara nonprobabilistik, dengan sampling purposive. Analisis dalam penelitian ini menggunakan deskriptif dan regresi linear berganda. SPSS versi 25 digunakan dalam mengolah data. Hasil penelitian menampilkan bahwasanya variabel brand image (X1), persepsi harga (X2), dan electronic word of mouth (X3) berimplikasi signifikan secara parsial dan simultan kepada keputusan pembelian produk Mad For Makeup di Bandung. Disarankan agar Mad For Makeup memastikan bahwa merek nya unik, membuat produk yang sesuai antara harga yang ditawarkan dengan manfaat yang diberikan produk tersebut, meningkatkan keanggotaan komunitas “Rebels”, serta menjelaskan melalui konten sosial medianya mengenai fungsi produk yang ditawarkan.","PeriodicalId":476251,"journal":{"name":"Jurnal ilmiah manajemen bisnis dan inovasi Universitas Sam Ratulangi","volume":"137 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135399441","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}

{"title":"PENGARUH CITRA MEREK DAN MOTIVASI BELANJA HEDONIS TERHADAP PEMBELIAN IMPULSIF ONLINE DI INSTAGRAM","authors":"Mirza Putri Andita, Umari Abdurrahim Abi Anwar","doi":"10.35794/jmbi.v10i2.48763","DOIUrl":"https://doi.org/10.35794/jmbi.v10i2.48763","url":null,"abstract":"Adanya media sosial membuat wanita Indonesia mudah untuk mendapatkan informasi tentang global brand fast fashion ternama seperti Zara. Kemudahan ini membuat mereka terpicu untuk membeli baju Zara secara impulsif di platform online seperti Instagram. Tujuan dari penelitian ini adalah untuk meneliti apakah citra merek Zara di benak konsumen dan faktor – faktor yang membuat mereka termotivasi untuk belanja hedonis berpengaruh terhadap keinginan mereka untuk melakukan pembelian baju Zara secara impulsif di Instagram. Data penelitian diperoleh dengan menyebarkan kuesioner kepada 108 responden yang telah membeli 1 (satu) baju Zara di Instagram dalam waktu 1 tahun terakhir (April 2022 – April 2023). Hipotesis dalam penelitian ini diuji dengan uji bootstrapping di Smart PLS 4.0. Hasil pengolahan data menunjukkan bahwa citra merek tidak berpengaruh signifikan terhadap pembelian impulsif konsumen Zara di Instagram, tetapi motivasi belanja hedonis berpengaruh signifikan terhadap pembelian impulsif konsumen Zara di Instagram.","PeriodicalId":476251,"journal":{"name":"Jurnal ilmiah manajemen bisnis dan inovasi Universitas Sam Ratulangi","volume":"54 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135399440","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}

{"title":"ANALISIS EFEKTIVITAS DAN KONTRIBUSI PENERIMAAN UANG KULIAH TUNGGAL (UKT) TERHADAP PENDAPATAN UNIVERSITAS NEGERI SEMARANG","authors":"None Herlina, None Nurchayati, None Silvi Pratiwi, None Kiswanto","doi":"10.35794/jmbi.v10i2.48995","DOIUrl":"https://doi.org/10.35794/jmbi.v10i2.48995","url":null,"abstract":"Abstract. UNNES's efforts to maintain UKT acceptance so that it reaches the target, each work unit within UNNES must make a plan for receiving education service income. Due to the Covid 19 pandemic, UNNES implemented a UKT payment relief policy in accordance with the Minister of Education and Culture Regulation Number 25 of 2020. In this regulation, tertiary institutions within the Ministry of Education and Culture need to implement a UKT payment relief policy, including, 50% UKT payment, reduced UKT, reducing UKT, and paying UKT in installments. This has an impact on the realization of UKT acceptance. Therefore, it is necessary to conduct a study on the effectiveness and contribution of Single Tuition Fee (UKT) acceptance at Semarang State University. The results of the study show that the realization of acceptance of UKT for each faculty at Semarang State University from 2021 and 2022 has increased. The UKT acceptance effectiveness calculation value for each faculty shows that the UKT acceptance effectiveness value is above 100%. The UKT contribution of each faculty is still relatively low compared to the total income of Semarang State University. However, the value of the faculty's UKT acceptance contribution has increased from 2021 to 2022 by 3.44%. Abstrak. Usaha UNNES dalam menjaga penerimaan UKT agar tetap mencapai target, maka setiap unit kerja di lingkungan UNNES harus membuat perencanaan atas penerimaan pendapatan layanan pendidikan. Adanya pandemi Covid 19, UNNES menerapkan kebijakan keringanan pembayaran UKT sesuai dengan Peraturan Menteri Pendidikan dan Kebudayaan Nomor 25 Tahun 2020. Dalam peraturan ini, perguruan tinggi di lingkungan Kementerian Pendidikan dan Kebudayaan perlu menerapkan kebijakan keringanan pembayaran UKT antara lain, pembayaran 50% UKT, penurunan UKT, pengurangan UKT, dan pembayaran UKT secara mengangsur. Hal ini berdampak pada realisasi penerimaan UKT. Oleh karena itu, perlu dilakukan sebuah penelitian tentang bagaimana efektivitas dan kontribusi penerimaan Uang Kuliah Tunggal (UKT) di Universitas Negeri Semarang. Hasil penelitian menunjukkan bahwa realisasi penerimaan UKT masing-masing fakultas di lingkungan Universitas Negeri Semarang dari tahun 2021 dan 2022 mengalami peningkatan. Nilai perhitungan efektivitas penerimaan UKT masing-masing fakultas menunjukkan bahwa nilai efektivitas penerimaan UKT di atas 100%. Kontribusi penerimaan UKT masing-masing fakultas masih relatif kurang terhadap jumlah keseluruhan pendapatan Universitas Negeri Semarang. Meski demikian, nilai kontribusi penerimaan UKT fakultas mengalami peningkatan dari tahun 2021 ke tahun 2022 sebesar 3,44%.","PeriodicalId":476251,"journal":{"name":"Jurnal ilmiah manajemen bisnis dan inovasi Universitas Sam Ratulangi","volume":"37 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135397838","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}

{"title":"ANALISIS AKUNTABILITAS PEMINDAHTANGANAN DAN PENGHAPUSAN BARANG MILIK DAERAH PADA BADAN PENGELOLA KEUANGAN DAN ASET DAERAH (BPKAD) PROVINSI BALI","authors":"Ni Made Widya Premaiswari, Kumba Digdowiseiso","doi":"10.35794/jmbi.v10i2.50484","DOIUrl":"https://doi.org/10.35794/jmbi.v10i2.50484","url":null,"abstract":"
 
 
 
 Abstract Regional property needs to be managed properly and well-organized to support the implementation of regional autonomy. The implementation of redeployment is an important step in the management of regional property because if there are regional property that is not required for the implementation of regional government duties, it can be redeployed. The redeployment process of regional property lead to obliteration from the list of regional property. This research aims to find out how the accountability for redeployment and obliteration of regional property in the Regional Financial and Asset Management Agency (BPKAD) of Bali Province. This research is qualitative, that is a method intended for social science research by collecting and analyzing data in the form of words both spoken and written from the informant. The informants in this study counted 5 peoples with data collection techniques by observation, interviews, and documentation. Data were analyzed through the stages of data reduction, data presentation, data analysis, and drawing conclusions and verification. Data validity testing is done through credibility, transferability, dependability, and confirmability. The results showed that BPKAD Bali Province has fulfilled 3 accountabilities, that are Law, Honesty and Policy. Meanwhile, what has not been fulfilled is process and program accountability. Recommendation to Sub-Redeployment department of BPKAD is to prioritizes communication between the implementer and the community, BPKAD should give an clear explanation of the procedure to the grant applicant regarding the submission of a recommendation request from the DPRD and an explanation of the condition of the goods to the auction participant and also provides an understanding that the auction winner receives the vehicle in any condition.
 
 
 
 
 Abstrak. Barang milik daerah perlu dikelola secara tertib dan teratur untuk mendukung penyelenggaraan otonomi daerah. Pelaksanaan pemindahtanganan merupakan langkah penting dalam kegiatan pengelolaan barang milik daerah karena apabila terdapat barang milik daerah yang tidak diperlukan bagi penyelenggaraan tugas pemerintahan daerah maka dapat dipindahtangankan. Pelaksanaan pemindahtanganan atas barang milik daerah menyebabkan adanya penghapusan dari daftar barang milik daerah. Penelitian ini bertujuan untuk mengetahui bagaimana akuntabilitas pemindahtanganan dan penghapusan barang milik daerah di Badan Pengelolaan Keuangan dan Aset Daerah (BPKAD) Provinsi Bali. Jenis penelitian ini adalah kualitatif yaitu metode yang diperuntukan bagi penelitian ilmu-ilmu sosial dengan cara pengumpulan dan penganalisisan data yang berupa kata-kata baik itu lisan maupun tulisan dari informan. Adapun informan dalam penelitian ini berjumlah 5 orang dengan teknik pengumpulan data secara observasi, wawancara, dan dokumentasi. Data dianalisa melalui tahapan reduksi data, penyajian data, analisis data, serta pen","PeriodicalId":476251,"journal":{"name":"Jurnal ilmiah manajemen bisnis dan inovasi Universitas Sam Ratulangi","volume":"159 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135399438","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}

{"title":"PENERAPAN PSAP 02 LAPORAN REALISASI ANGGARAN BERBASIS KAS PADA SEKRETARIAT DPRD KABUPATEN NIAS UTARA","authors":"None Dedi Irawan Zebua, None Jeliswan Berkat Iman Jaya Gea, None Apriman Hura, None Kurniawan Sarototonafo Zai","doi":"10.35794/jmbi.v10i2.50425","DOIUrl":"https://doi.org/10.35794/jmbi.v10i2.50425","url":null,"abstract":"Menilai kinerja keuangan pemerintah daerah dapat dilakukan dengan cara melihat kinerjanya salah satunya adalah melalui Laporan Realisasi Anggaran. . Dalam penelitian ini, peneliti mengambil lokus penelitian pada Sekretariat DPRD Kabupaten Nias Utara yang merupakan Badan yang menyelenggarakan fungsi penunjang keuangan pemerintah daerah. Tugas pokok Sekreatariat DPRD Nias Utara yaitu menyelenggarakan administrasi kesekretariatan, administrasi keuangan, mendukung pelaksanaan tugas dan fungsi Dewan Perwakilan Rakyat Daerah dan menyediakan serta mengkoordinasikan tenaga ahli yang diperlukan oleh Dewan Perwakilan Rakyat Daerah sesuai dengan kemampuan keuangan daerah. Jenis penelitian yang digunakan dalam penelitian ini adalah deskriptif kualitatif. Teknik penarikan sampel dalam penelitian ini adalah Purposive sampling. Yang Sampel dalam penelitian ini adalah Laporan Realisasi Anggaran Sekretariat DPRD Kabupaten Nias Utara tahun 2022.","PeriodicalId":476251,"journal":{"name":"Jurnal ilmiah manajemen bisnis dan inovasi Universitas Sam Ratulangi","volume":"51 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135397840","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}