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ABSTRACTBudget variance plays important roles in Indonesian Local Government budgeting. The use of budget variance through budgeting highlight the incrementalism of budget which define the budget setter's behavioral bias through ratchet effect. Ratchet effect occurs when budget setter use prior period performance (i.e budget variance) as basis to determine the upcoming budget as a consequences of the dynamic incentives problems in agency relation context. This study aims to find whether ratchet effecct occur in public sector budgeting, especially in Indonesian local government budgeting. Further, this research examine the role of responsibility accounting in explaining the presence of ratchet effect in Local Government budget. This study use Local Government Task Force (SKPD) of Yogyakarta Special Region Province Government as research object for research period between 2012 to 2016. Selection of sample derived using purposive sampling to 31 SKPD and generates 17 sample which has Region Original Revenue (PAD) component and so 28 sample which has Direct Expenditure component in each of it's budget structure. Multiple Linear Regresion and Independent Samples Test were used to test the hypotheses.The result shows that all research hypotheses statistically accepted. This research generate evidence the occurence of ratchet effect and the important role of responsibility accounting in local government budgeting.Keyword: Budget Variances, Ratchet Effect, Responsibility Accounting, Local Government Budgeting, Region Origin Revenue (PAD), Direct Expenditure. INTISARI Varian anggaran merupakan informasi penting dalam penyusunan anggaran pemerintah daerah di Indonesia. Penggunaan varian anggaran dalam penganggaran mengandung aspek inkrementalisme dalam bentuk efek ratchet yang muncul akibat bias perilaku penyusun anggaran. Efek ratchet muncul ketika perencana angggaran menentukan target anggaran berdasarkan capaian kinerja anggaran periode sebelumnya sebagai akibat adanya persoalan insentif dinamik dalam konteks hubungan keagenan. Penelitian ini dilakukan untuk mengetahui adanya efek ratchet dalam penganggaran pemerintah daerah di Indonesia. Lebih lanjut, penelitian ini mengevaluasi peran akuntansi pertanggungjawaban dalam menjelaskan munculnya efek ratchet dalam anggaran pemerintah daerah. Penelitian ini menggunakan sampel Satuan Kerja Perangkat Daerah (SKPD) di lingkup Pemerintah Provinsi Daerah Istimewa Yogyakarta pada periode 2012-2016. Pemilihan sampel dilakukan dengan metode sampel purposif atas 31 SKPD dan menghasilkan 17 sampel SKPD yang memiliki komponen Pendapatan Asli Daerah (PAD) dan 28 sampel SKPD yang memiliki komponen Belanja Langsung dalam struktur anggarannya. Analisis yang digunakan untuk pengujian hipotesis adalah analisis regresi linier berganda dan independent samples test. Hasil penelitian menunjukkan semua hipotesis penelitian ini terdukung secara statistik. Hasil penelitian ini membuktikan adanya efek ratchet dan peran penting akuntansi pertanggungjawaban dalam penyusunan anggaran pemerintah daerah.Kata Kunci: Varian Anggaran, Efek Ratchet, Akuntansi Pertanggungjawaban, Penganggaran Pemerintah Daerah, Pendapatan Asli Daerah, Belanja Langsung.

PT. Patrinsaka merupakan salah satu perusahaan yang bergerak dalam industri makanan dan minuman dan meproduksi makanan ringan. Penelitian ini bertujuan untuk mendeskripsikan kondisi lingkungan internal dan eksternal yang sedang terjadi di perusahaan serta menyusun strategi pengembangan bisnis bagi perusahaan. Analisa lingkungan internal akan menganalisa tiap aspek di dalam lingkungan internal bisnis yaitu pemasaran, keuangan, produksi, dan sumber daya manusia. Sedangkan analisa lingkungan ekternal menggunakan analisa PEST yang berfokus pada faktor politik, ekonomi, sosial, dan teknologi, dan Porter's Five Forces Analysis. Selanjutnya akan dilakukan analisa SWOT untuk mengidentifikasi kekuatan (strength), kelemahan (weakness), peluang (opportunity), dan ancaman (threat). Dari analisa SWOT akan dibentuk matriks SWOT yang nantinya dapat merumuskan beberapa alternatif strategi bagi perusahaan. Akhirnya strategi pengembangan bisnis disusun berdasarkan 11 alternatif strategi yang diusulkan oleh David. Penelitian yang dilakukan dengan metode kualitatif ini menggunakan teknik pengumpulan data primer berupa wawancara kepada beberap informan perusahan dan juga data sekunder yang berupa studi dokumen. Dari hasil penelitian disimpulkan bahwa strategi pengembangan bisnis yang paling tepat bagi perusahaan adalah strategi intensif, yaitu pengembangan pasar, penetrasi pasar, dan pengembangan produk.

The Jakarta governor election year 2012 - 2017, became one of the benchmarks of political dynamics in Indonesia. In strict competition on the first round of gubernatorial elections, followed by the six candidates for governor and Deputy Governor. But because there was no candidates that reached at least 50 percent + 1 vote, the election of the second round were conducted, followed by Fauzi Bowo - Nachrowi Ramli, and the candidates Joko Widodo - Basuki Tjahaja Purnama. The purpose of this study is to determine the pattern of political communication and the characteristics of voters, voter orientation based on age, and analyse the main contributor voter for Jokowi. This study uses a qualitative methodology, to describe the collected data about political communication in the gubernatorial election. The findings of this study is that there are different patterns of political communication between candidates couple for governor when interacting to confront with voters based on productive age in the community. But substantively, pragmatic group was 30-39 years, and the X generation of 17-29-year-old was the determination of Jokowi's winning as Jakarta governor. DOI:10.5901/mjss.2017.v8n1p312

When Indonesia entering the political reform, in the 1998, there's a strong demand for government to give a better public service. One reason that can support that hope is a bureaucracy reform. But the power shift in the reform era cannot give a good public service as people needed. The most reason is that the communication behavior of the leader in that political situation, trapped in the top down shape. In the mechanic society pattern is difficult to develop a good public services.

As related to the rate of business scale fast growth and the very tight competition in the business world, the needs of society also increase by degrees from time to time. The existence of traditional market in Indonesia is dealing with tight competition from modern market, on which the rate of modern market growth is out of control. The position of traditional market has been eliminated by slowly due to the conducive situation within modern market by which the price of goods including service offered to consumers is very competitive. That's the fact that most of consumer prefer to go shopping to modern market instead of traditional market. Traditional market throughout Indonesia continue to make an effort to survive against the more and more aggression carried out by modern market in offering all of the goods to be selled. The government has full responsibility to protect the existence of traditional market which is a backbone of government economy especially in establishing the full employment and contributing to local government income. The analysis in this research is traditional market merchant who has established their business in Pasar Blimbing Kota Malang. This research involved the 50 respondents which were sampled by simple random sampling method, among others: direct observation, interview, scrutinize documentation, distributing questionnaires to collect primary data. While secondary data was collected indirectly from the other parties. The aim of this research is to find out more how far the active role of the government in protecting the existence of traditional market against the more and more aggression carried out by modern market in offering all of the goods to be selled.

Democratization of communication, is the starting point of mass media in promoting the achievement of a prosperous information society. But the problem, is not easy to build a democratic ideal. Because a number of people within the government still puts power in response to the message - the message conveyed by the media. On the other hand, there are still investors who interpret that identic democracy with freedom of action which is detrimental to the business is run. But democracy barriers associated with reporting transparency could have emerged from people who prefer introversion past due jargon about harmony and alignment.

Background: Panembahan Senopati Hospital in Bantul as one government hospital in order to survive and be able to compete with other centers must be able to develop it self according with quality demand. Effort to the win that competition can be done by improving service quality and providing services properly as expected by the customerThere for, Panembahan Senopati hospital need to have a quality plan by identifying their customer need to improve the quality services. Based on customer needidentification process, service quality development stretegies can be arranged. Objectives: To know the gap between expectation and reality external customer for the quality of care in Panembahan Senopati Bantul Hospital, knowing the gap between expectation and reality of customer as an ingredient in developing a strategy of development of quality service in Panembahan Senopati Hospital.Methods: The research is quantitative research with cross sectional design. The study was conducted on November 2013 in Panembahan Senopati Bantul Hospital. The sampel Obtained was 100 people. The sampling design is random sampling. The data analysis with defferent test average in pairs (t-test).Result: The result showed that there are significant gaps between the average expectation and reality (p0,05). The significant gap score on Class II there are dimension Emphaty of nurse with gap=0,010. Class III and VVIP there is gap significant in communication dimension with gap=0,049 andgap 0,011 and assurance dimension with gap= 0,001 on Class III. The significant gap score on Classn1there are dimension tangible with gap 0,016. While the other dimension are not gap significant. Conclusion: Quality of service in Panembahan Senopati Hospital for VVIP still does not meet customer expectations, then quality of service in Panembahan Senopati Hospital for class II and III still does meet customer expectation.Keywords: customer satisfaction,vservice quality

This study was aimed to determine the history of social movements of Banjaranyar farmers, examined political economy theories of Popkin (1979) in The Rational Peasant: The Politics Economy of Rural Society in Vietnam that the resistance movement of farmers occurred when most people feel disadvantaged, and examined the theory of Scott (1976)about the concept of leadership and social structure. Through a historical approach, with the observation method of participation (participant observation) on the field, the study concluded, that the history of the struggle of Banjaranyar Farmers had a genuine dynamic, and the political economy theory of Popkin (1979), the theory of Scot (1976) manifested in social history that took place in the village of Banjaranyar.

The freedom of communication which has spread in the society become stronger in support from Transparation of Information Act. But it also doesn't mean that, the government alignments to the people in such short term can be much better than it was used to. Because, the regulation itself has been trying to create the people of information aside all of the excep¬tions of public information. But if the rule's not supported by any technical terms that satisfying, it is feared that it can't be fully used as a tool that can wipe out corruption or even give the society a better service than before. Key words: transparation of information, corruption, public service

Many violations of the terms of employment at Surabaya, employment protection and working conditions for workers who are not provided by employers to the maximum, according to the legislation in force, while the legal protection for workers constrained because of the weakness in the system of employment law, both the substance and the culture built by governments and companies. How To Cite: Susanto, E. (2015). Labour Rights Protection in Industrial Relations Issues. Rechtsidee, 2(2), 109-120. doi:http://dx.doi.org/10.21070/jihr.v2i2.78

Kebebasan dalam berkomunikasi yang mewarnai kehidupan politik, berdampak terhadap tuntutan demokratisasibernegara yang faktual melalui pemilihan umum yang berkeadilan dan menghasilkan anggota legislatifyang berpihak kepada rakyat. Penelitian tentang dinamika komunikasi politik dan Pemilihan Umum bertujuanuntuk memberi gambaran tentang dinamika komunikasi politik dalam rangka menghadapi pemilihanumum. Temuan penelitian mencakup, keberadaan para komunikator politik yang terdiri dari elite parpol dancalon anggota legislatif, partisipasi masyarakat dalam menggunakan hak suara, dan kualitas anggota legislatifhasil pemilihan umum. Ketiga temuan tersebut merupakan faktor mendasar pendukung keberhasilanpelaksanaan pemilihan umum yang menghasilkan anggota legislatif berkualitas. Penelitian ini menggunakanmetodologi kualitatif yang dititikberatkan pada penelusuran data yang berkaitan dengan pemilu legislatif.

Tujuan penelitian ini adalah mendeskripsikan gaya kepemimpinan dalam mengembangkan kinerja karyawan PT. Galang Buana Sentosa. Penelitian ini menggunakan jenis penelitian deskriptif kualitatif dengan menggunakan metode wawancara. Adapun hasil wawancara akan dianalisis menggunakan teknik trianggulasi. Dari hasil penelitian ini menunjukkan bahwa gaya kepemimpinan yang saat ini ada di PT. Galang Buana Sentosa adalah gaya kepemimpinan demokratis. Gaya kepemimpinan di PT. Galang Buana Sentosa saat ini sudah tepat, tetapi hendaknya PT. Galang Buana Sentosa meningkatkan kualitas kerja dengan cara merekrut professional untuk melatih sumber daya manusia agar lebih memaksimalkan kinerja karyawan.

This study aims to analyze the antecedents of perception (quality of service tax authorities, learning, and corruption) of taxpayers against the imposition of income tax and their consequences to meet tax obligations in the meeting. Research conducted by questionnaire survey of personal taxpayers who have business in Probolinggo town. This research is an empirical study by purposive sampling technique in data collection. The data obtained through questionnaires by 99 and 99 respondents (100%) have given an answer. Data analysis was performed using regression analysis with SPSS for Windows 18.00. The results of this study indicate that (1) Quality of service tax authorities does not have significant effect on taxpayer perceptions about the taxation of income (2) learning does not have significant effect on the perception of taxpayers against the imposition of income tax, and (3)Corruption does not have significant effect on taxpayer perceptions about the taxation of income.