Suchergebnisse

Usaha Mikro, Kecil, dan Menengah (UMKM) merupakan usaha yang mampu membangun perekonomian nasional berdasarkan demokrasi ekonomi yang berkeadilan. Operasional UMKM sangat dipengaruhi salah satunya oleh kondisi pasar. Kondisi pasar menjadi tidak menentu sejak terjadi pandemi Covid-19. UMKM menjadi salah satu usaha yang turut merasakan dampak tersebut. UMKM dinilai kurang memiliki ketahanan dan fleksibilitas dalam menghadapi pandemi ini dikarenakan beberapa hal seperti tingkat digitalisasi yang masih rendah, kesulitan dalam mengakses teknologi dan kurangnya pemahaman tentang strategi bertahan dalam bisnis. Berdasarkan atas permasalahan tersebut, penting untuk dilakukan berbagai tindakan berupa kebijakan-kebijakan untuk menyelamatkan keberlangsungan UMKM di tengah kondisi pandemi. Penelitian ini menggunakan metode kualitatif deskriptif. Berdasarkan atas kajian literatur yang dilakukan, maka terdapat beberapa kebijakan yang dirumuskan oleh pemerintah untuk menjaga eksistensi UMKM di masa pandemi Covid-19. Kebijakan tersebut berikaitan dengan pemberian bantuan langsung kepada UMKM, melakukan restruktrisasi kredit, memberikan insentif pajak, pemberian kredit modal kerja, melakukan pembelian produk UMKM, mengimplementasikan protokol kesehatan di dunia usaha, serta melakukan digitalisasi UMKM.

Auditor performance have an important role in every audit assignment, one of them is to detect if there are irregularities that occurred in government financial statements which is capable of harming the State and society. BPK's auditor performance becomes important to note considering the role of BPK as an institution that helped bring the State free from Corruption, Collusion and Nepotism. Core Self Evaluations as a personality model can be used to determine an individual performance. Various studies have previously shown that locus of control, emotional stability, self-esteem, and self-efficacy had an effect on individual performance (Judge and Bono, 2001, Erez and Judge, 2001, Bono and Judge, 2003). The sample selected by purposive sampling method and there are 43 auditors that accordance with the criteria. The result showed that locus of control, emotional stability, self-esteem, and self-efficacy had positive effect on auditor performance.

In pandemic conditions, the debtors showed their inability to pay the debt according to the agreed time period. Based on the problem, the government makes a debt restructuring policy for debtors who have difficulty in making payments and also distributes working capital debt to small businesses. In these conditions, an account officer is required to do an analysis of debt restructuring for debtors affected by the Covid 19 pandemic. The higher the number of debtors that affected by the pandemic, the higher the possibility of an account officer having an excess workload. High workload and job pressure can cause job burnout on the account officer. This research sample is an account officer who works at Bank Rakyat Indonesia Denpasar Renon Branch as well as all Auxiliary Branch Offices located under Denpasar Renon Branch Office. The data collection method used questionnaire techniques. The data analysis techniques used is multiple linear regression analysis. The results showed that social support variables had a negative and insignificant effect on job burnout. Subsequent results showed that organizational culture had a negative and significant effect on job burnout account officers. Keywords: Social Support, Organizational Culture, and Job Burnout.

Lembaga Perkreditan Desa (LPD) was established to strengthen the socio-cultural and economic life of the Balinese indigenous people, its implementation is not subject to the central government, but refers to local policies. The purpose of the study was to analyze the health of the LPD in Badung Regency. This is a descriptive study with a quantitative approach, using secondary data from LPD financial statements for 2017-2019. During 2017–2019 LPDs in the healthy category experienced an increase of 1%, for the fairly healthy category it did not change, the less healthy category increased by 3%, and the unhealthy decreased by 4%. LPD health analysis was measured by CAEL analysis. In 2017, 2018, and 2019 respectively, there were 13, 12, and 9 unhealthy LPDs; 5, 10, and 8 are not healthy; 24, 21, and 24 are quite healthy; and 61, 60, and 62 in the healthy category. ; Lembaga Perkreditan Desa (LPD) didirikan untuk menguatkan kehidupan sosial budaya dan ekonomi masyarakat adat Bali, pelaksanaanya tidak tunduk pada pemerintah pusat, tetapi mengacu pada kebijakan lokal. Tujuan penelitian untuk menganalisis kesehatan LPD di Kabupaten Badung. Merupakan penelitian deskriptif dengan pendekatan kuantitatif, menggunakan data sekunder dari laporan keuangan 103 LPD se Kabupaten Badung tahun 2017-2019. Hasil penelitian untuk LPD berkategori sehat mengalami peningkatan 1%, untuk kategori cukup sehat tidak berubah, kategori kurang sehat meningkat 3%, dan yang tidak sehat menurun 4%. Analisis kesehatan LPD diukur dengan analisis CAEL. Tahun 2017, 2018, dan 2019 secara berurutan terdapat 13, 12, dan 9 LPD tidak sehat; 5, 10, dan 8 kurang sehat; 24, 21, dan 24 cukup sehat; dan 61, 60, dan 62 dalam kategori sehat.