Kaharuddin

( Staf Pengajar Sekolah Tinggi Ilmu Manajemen Indonesia – Samarinda)

 

 

 

ABSTRACT

The study tries to identify to what extent motivation and compensation for work performance of employees common parts and protocol east Kutai district secretariat. Analysis model used to prove hypothesis is model analysis multiple linier regression that be analysed with using statistics computer program package, that is SPSS v. 20.0 for Windows. Furthermore it was conducted examination for validity of data by multikolinieritas test, heteroskedastisitas test and autocorrelation test. Result of statistics analysis show that coefficient of the free variables regression, that is involvement  factor in motivation (X1) =  0,383, compensation  (X2) = 0,469, and constanta equal  to 0,533. Equation  of multiple linier regression is:Y =  0,533  + 0,383 X1 + 0,469 X2

Conclusion that receive that level of influence explained by motivation, compensation are as independent variable impact toward performance of employees common parts and protocol east Kutai district secretariat  equal to correlation  coefficient (R), that is 0,742  and level of depended  performance to second of  free variables above is equal to determination  coefficient value (R2) that is 0,551 or 55,1%.  Result of analysis F – test  indicate that all free variables by together have significant influence toward performance of employees common parts and protocol east Kutai district secretariat. By partial, variable  motivation and compensation  have  significant  influence to performance of  employees common parts and protocol east Kutai district secretariat.  Variabelindependent  has dominant influence to performance of    employees common parts and protocol east Kutai district secretariat is compensation.

Keywords : motivation, compensation, achievement

 

Saiful

( Staf Pengajar Sekolah Tinggi Ilmu Manajemen Indonesia – Samarinda)

 

 

 

ABSTRACT

The study tries to identify to what  extent motivation, discipline, competence, leadership, work culture  of staff  saving and loan cooperative Tri Karya Pratama Sangatta, Kutai regency. This research excepted to benefit to all side, especially for institution head to dig elements that increasing  performance of staff saving and loan cooperative Tri Karya Pratama. Analysis model used to prove hypothesis is model analysis multiple linier regression that be analysed with using statistics computer program package, that SPSS v. 20 for windows. Responden that becoming objectives this research are counted  67 staff. Result of statistics analysis show that motivation (X1) = 0,066,  discipline (X2) = 0,075, competence (X3) = 0,472, leadership  (X4) = 0,174, work culture (X5) = 0,116 and constanta = 0,460.  Equation of multiple linier regression is  : Y =  0,460  + 0,066 X1 + 0,075 X2 +0,472 X3 + 0,174 X4 +0,116 X5.  Conclusion that receive that level of influence explained  by motivation, discipline, competence, leadership, and work culture of staff saving and loan cooperative Tri Karya Pratama equal to correlation coefficient  (R) = 0,891 and level of depended  performance to fifth  of free variables above is equal to determination coefficient value (R square) = 0,794 or 79,4 %. Result of analysis F test  indicate that all free variables by together  have significant  influence toward performance  of staff saving and loan cooperative Tri Karya Pratama. By partial, variable competence (X3), leadership  (X4) and work culture  (X5) have significant  influence toward performance  of staff saving and loan cooperative Tri Karya Pratama.Variabelmotivation  (X1), discipline  (X2)  have no signifivant. Variabel independent have dominant   influence to performance of staff saving and loan cooperative Tri Karya Pratama is competence.

Keywords : motivation, compensation, discipline, competence, leadership, work culture

 

Muhammad Kadafi

( Staf Pengajar Jurusan Akuntansi Politeknik Negeri Samarinda Samarinda )

 

Marwanto

( Staf Pengajar Jurusan Akuntansi Politeknik Negeri Samarinda Samarinda )

 

 

ABSTRACT

This research aims to identify first, Officer Administering the financial understanding of village (the village of PPK) and officers of the Asset in the recognition, measurement, presentation and disclosure of the assets of the village based on Government Accounting Standards (SAP) PP 24 2005. Second, designing form an inventory of the assets of the village. Third, draw up the balance sheet of the village Governmental accounting standards by adopting PP 24 in 2005.

A method of data analysis in this research done FGD (Focus Discussion Group) in the following way: first, doing the questioning the officer Financial Officer Village (the village of PPK) and Asset Officer about the recognition, measurement, presentation, and disclosure of the assets of the village. Second, studied the documentation reporting accountability financial management of the village, including the identification of the assets of the village. Third, studied the documentation on public cash book, cash book maid spending, and other reports , relating to those transactions the addition and subtraction of assets of the village. Fourth, draw up the balance sheet of the village that includes the Group's assets by the assets smoothly and fixed assets, group liability with the equity funds smoothly, investment and reserve fund, as well as the obligations under Government accounting standards. Object of the research is eight village at Kutai Kertanegara regency.

The conclusions of the research are as follows, first,  understanding is still relatively less officer financial  village (the village of PPK) and the clerk assets against government accounting standards, the officer administering the finances of the village (the village of PPK) as well as the Clerk's assets almost the whole has no educational background in accounting. Second, forms for an inventory of the assets of the village include the form an inventory of supplies, land forms, form tools and machinery, building and building form, form networks and roads, irrigation, as well as the form of the construction of the work. Third, balance sheet of the village as one form of accountability for financial management of the village became an urgent need by adopting Governmental Accounting Standards (SAP).

 

Key Words:      Governmental Accounting Standards, The Village, Balance Sheet Of The Village

 

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Pengantar Redaksi MEDIA PERSPEKTIF VOL. 10 Nomor 1, JUNI 2010


Jurnal Teknologi
Assalamu ‘alaikum Wr. Wb.
Puji syukur ke hadirat Allah SWT atas rahmat dan karunia-Nya Jurnal Media Perspektif Politeknik Negeri Samarinda Volume 10 nomor 1, Juni 2010 dapat diterbitkan. Media Perspektif Polnes memuat hasil-hasil penelitian bidang Teknologi dan karya ilmiah non penelitian yang bermutu. Media Perspektif diterbitkan dua kali dalam satu tahun, yaitu setiap bulan Juni dan bulan Desember.

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