The research is aimed to find out about financial performance between Bojonegoro Regency and Jombang Regency Government in year 2010-2014. The research is done in Bojonegoro Regency and Jombang Regency, data used is collected by documentation on Regional Expenditure and Income Budget (APBD) of Bojonegoro Regency and Jombang Regency. Analysis technique used in this research is descriptive quantitative.Analysis shows that financial performance in Bojonegoro regency is better than Jombang regency. It can be seen from: 1. Average financial independency ratio. 2. Average of Regional Original Income Effectivity Ratio. 3. Average of activity ratio (harmony) of Operation Cost and Capital Cost. 4. Average of growth ratio
Fiscal decentralization aims to improve regional finance independency and reduce the fiscal dependency of central government. However, in practice, there are many areas that still rely on the assistance central finance for their regional development. This research aims to discuss the development of regional finance independency and analyze the influence of regional finance independency on economic growth in Banten Province. This research uses descriptive method and panel data on 6 (six) regencies and cities in Banten Province at 2001-2011. The results showed the significantly positive effect of regional finance independency on economic growth and significantly negative effect of balance fund's ratio on economic growth. Key words: local revenue, economic growth, panel data
This study aims to examine the influence of competency, independency, and professionalism toward auditor's ability to detect fraud This study uses competency, independency, and professionalism because these are auditor's minimum attitudes that must auditors have in their tasks. Using questioner to collect data to auditor who works in Badan Pemeriksa Keuangan Republik Indonesia (The Indonesia's Supreme Audit Institution), Jakarta. This research use purposive sampling to choose the sample. From 93 questionnairs, only 68 questionnairs were back. In this study, researcher used Partial Least Square (PLS) with SmartPLS software. The result indicates that competency, independency, and professionalism have significantly and positively effict toward auditor's ability to detect fraud. This result also indicates that there is no differently from competency, independency, and professionalism between independent auditor and governmental auditor toward auditor's ability to detect fraud. Future research is expected can extend survey area coverage, variables research object, and don't spread the questionnairs in audit times. Keyword: competency, independency, and professionalism toward auditor's ability to detect fraud
An independent state institution, Bank of Indonesia is a legal entity whose legal entity status is obtained through the enactment of Law (ie Law Number 23 of 1999 in conjunction with Bank Indonesia Regulation Number 3 of 2004 concerning Bank of Indonesia, which stipulates that Bank of Indonesia is an independent state institution both the Government and/or other parties are prohibited from interfering in the implementation of duties and authorities of Bank Indonesia (BI) violation of the prohibition of interference or obligation to refuse interference, threatened with imprisonment of at least 2 (two) years and maximum 5 (five) years and fine at least 2 (two) billion and a maximum of 5 (five) billion) The purpose of this study is to review the applicability of Bank of Indonesia law from the holder of monetary authority based on Bank Act/UUBI Number 3 of 2004 concerning Bank of Indonesia. Research method through descriptive with secondary data.
The purpose of this research was to determine the contribution of local taxes and retribution on revenue as well as the level of effectiveness and Regional Financial Independence the government of Denpasar. This research was conducted for the period of 2009-2013. This research is a quantitative descriptive research. Based on the analysis determine that local taxes are the main revenue component in local revenues which reached an average of 72% annually and followed by the retribution whiich contribute an average of 8% annually. The level of effectiveness of local government revenue Denpasar when averaged over the 2009-2013 fiscal year amounted to 121.45% with a very effective assessment criteria. The ratio of the level of financial independence Denpasar city area during the period of the fiscal year 2009-2013 was 64% with very good assesment criteria.
This research aims to describe fiscal independency in regions (cities) /municipalities in Kepulauan Riau Province. Researcher selected Kepulauan Riau Province because seven regions/municipalities in Kepulauan Riau Province are new local government; and regions/municipalities in Kepulauan Riau Province have a lot of natural resources. Fiscal independency is measured used degree of Fiscal Desentralization concept. This Research used qualitative approach and descriptive method.Beside that, this research used data local government budget (APBD) regions/municipalities in Kepulauan Riau Province periode 2008-2012 which is got from Indonesian Finance Ministry. The result shows there are five regions/municipalities in Kepulauan Riau Province have well fiscal independency and low dependency about central government. And just two regions/municipalities in Kepulauan Riau Province still have bad fiscal independency and high dependency about central government.
DergiPark: 326378 ; trakyasobed ; The thesis attempts to elaborate Yön, the weekly that had been published in the latter part of the sixties. Since Yön is known for having brought about lasting influence on Turkish intelligentsia and youth of the sixties, researchers, who aim to examine this period of Turkish politics, are required to spare considerable time for Yön. Although scores of studies on Yön have been published, it is hard to say that these studies directly dealt with Yön's perspectives on foreign policy and world affairs. The study aims to recover this shortcoming revisiting the whole collection of the weekly giving due attention to their historical context. The Yön that brought young yet influential left oriented intellectuals of the sixties together developed a critical approach to Turkey's official foreign policy. They highlighted problems of Turkish economy that, they argued, had been induced by western imperialism. Yön columnists severely criticized Turkey's political establishment on the grounds that they were acting as the agents of imperial policies and ignoring genuine interests of the majority. In order to cope with the problems of dependence, Yön group often suggested a radical foreign policy re-orientation for Ankara. Part and parcel of this re-orientation was the betterment of bilateral relations with the Soviet Union, which would run counter to or severely undermine official policy formulations. The emerging third world, most notably the movement for non-aligned countries, was another aspect of changing world affairs that, the Yön group argued, Turkish foreign policy makers should take into consideration. They also underlined that, having fought the first war of independence against the western imperialists; it was Turkey's liability to support anti-colonial wars all over the world and also that Turkey should draw lessons from their development strategies. The group therefore paid attention to anti colonial struggles all over the world and debated their relevance for Turkish case. As a consequence, Yön group succeeded to initiate a lively foreign policy debate in which future concepts and approaches have been shaped. ; Bu çalışma, haftalık Yön dergisinin, dış politika konularındaki görüşlerini incelemek üzere hazırlanmıştır. Türk siyasi tarihinin belirli bir dönemini incelemek isteyenler, vakitlerinin bir kısmını Yön dergisine ayırmak zorundadır. Zira bir aydın hareketi olarak doğan Yön, altmışlı yıllar boyunca, Türkiye düşün hayatında önemli bir yer teşkil etmiştir. Sol eğilimli aydınları bir araya getiren dergi, Türk dış politikasının genel eğilimlerine yönelik, radikal denilebilecek eleştirilerde bulunmuştur. Siyasi bağımsızlığın yanında ekonomik bağımsızlığın da büyük önem taşıdığını belirten ve bunu 'tam bağımsızlık' şeklinde formüle eden Yöncüler, Türkiye'nin karşı karşıya bulunduğu temel sorunların, Batı ittifak sistemine olan bağımlılığından kaynaklandığını ileri sürmüşlerdir. Yöncülere göre, Türkiye'nin Batı ittifak sistemine olan bağımlılığı, bağımsızlık temelinde şekillenen kuruluş felsefesiyle çatışmaktadır. Yöncüler, bu bağımlılıktan kurtulabilmek için, Ankara'nın dış politika alanında, radikal bir değişikliğe gitmesi gerektiğini vurgulamıştır. Bu yeni yönelimin önemli unsurlarından biri, Sovyetler Birliği ile yakın ilişkiler kurulmasıdır. Yöncülere göre, uluslararası siyasette gittikçe ağırlığını hissettiren Üçüncü Dünya ise, Türkiye'nin dikkate alması gereken bir gerçektir. Emperyalizme karşı ilk mücadeleyi yürüten Türkiye, azgelişmiş ülkelerin verdiği siyasi ve ekonomik bağımsızlık savaşını desteklemelidir. Türkiye'nin sorunlarının, bu ülkelerin yaşadığı sorunlardan farklı olmadığının altını çizen Yöncüler, Üçüncü Dünyanın kalkınma çabalarının Türkiye için de bir örnek olabileceğini savlamıştır
The effects of independence on public policy in post-1921 Ireland are analyzed, testing the validity of two competing theories: the nationalist hypothesis, which predicts the adoption of many distinctive policies following independence; & the external determination model, which denies any practical correlation between independence & policy. Three distinctive periods are covered: the consolidation of the regime, the era of nationalist activism, & the era of economic development. Three policy domains are also examined: the state's concern with foreign affairs, law & order, taxation, & nationalism; the mobilization of economic resources; & the provision of welfare services. Independence is seen to have had a major effect on public policy in all the areas investigated; the nationalist hypothesis is best supported by Irish history. 82 References. Modified HA.
Recently, C. R. Plott & A. K. Sen have introduced axioms on choice functions which are necessary & sufficient for a rational choice function (alternatives are chosen as if there were maximal alternatives of a binary relation) to have a quasitransitive rationalization. The relationship of Plott's & Sen's axioms & other axioms on choice functions to quasitransitivity are shown. There are many axioms that characterize quasitransitive rationality for rational choice functions. Plott's axiom of path independence ("Path Independence, Rationality, and Social Choice," Econometrica, 1973, 41, 1075-1091) is characterized by Sen's "alpha" axiom ("Choice Functions and Revealed Preference," Review of Economic Studies, 1971, 38, 307-318) & an axiom introduced here. The results are applied to the question of social choice. If ethical conditions like K. J. Arrow's (see SA 0508/B6797) are placed on the social choice function in a binary form, then the impossibility theorem still obtains even if the choice function is not rational, but does satisfy Plott's condition of quasitransitivity. But if the ethical conditions are not binary in form, then ethical social choice is possible. Modified AA.
The objective of this research is to analyze the factors of independency, objectivity, experience, knowledge and integrity influence quality of audit result in the regional government. This research is conducted by using method survey to internal auditor of regional government which have followed Education and Training of Functional Position of Auditor, with type research of causality. Respondent perception is measured from questionnaire answered using ordinal measurement with the likert scale five point.Data analysis conducted with multiple regression model. The hypothesis tested are revealed as that independency, objectivity, job experience, knowledge and integrity have influence to quality of audit result as well as partially and simultaneously.The result of the test revealed that independency, objectivity, job experience, knowledge and integrity as well as simultaneously influence quality of audit result. Partially, objectivity, job experience, knowledge and integrity have significant influence to quality of audit result. The matter means that progressively auditor objective and auditor integrity conduct excelsior, more and more job experience and knowledge had by auditor, hence progressively mount or good progressively quality result of audit which was him conducting. while independency variable partially doesn't influences to quality of audit result in the regional government.Keywords: independency, objectivity, job experience, knowledge, integrity, quality of audit result
[4], 58 p. ; Annotation on Thomason copy: The second 4 in 1644 has been crossed out; "March: 15 1643". ; Reproduction of the original in the British Library.
The ideal of a comprehensive higher education planning agency was only partially fulfilled in the 1970s & was especially limited in its ability to bring independent Colls & Us into statewide planning. The unfulfilled comprehensive statewide planning model makes an attractive case for decentralized decision making. State planning, usually characterized by the so-called "bureaucratic model," might be balanced by increased use of an "incentive model." The work of this state agency would be to encourage & reward fair market competition among the institutions & segments of higher education, based on the conviction that " $... intelligent planning can diminish the role of government in the academic & administrative affairs of all sectors, while improving accountability to the public & to the diverse constituencies our institutions serve." HA.
It is puzzling that Karl Marx, trained in philosophy, should have provided no answer to the obvious philosophical problems raised by his work. It is illuminating to consider this problem in the light of a general thesis that Marx was no different from V. I. Lenin, Mao Zedong, & other communist leaders in that his interest was power, not understanding. He sought the transformation of society, which is impossible without destroying the independence of all other members of society. His theory of ideology converts this impossibility into a more manageable difficulty, ie, that those who oppose the transformation are suffering from bad thought determined by their social situation. Marxist realism (in opposition to utopianism) makes moral self-improvement unnecessary, & encourages adherents to do what they evidently most like doing: theorizing & plotting. AA.
