Suchergebnisse

This study aims to analyze the corruption phenomena from a fraud theory perspective. Primarily, we examine the effect of greed, opportunity, need, and Capability on corruption behavior. The sample of this study was 31 corrupt inmates in the Padang II-A prison in Indonesia. The results showed that greed and opportunity affect corruption. But we found that need and Capability did not affect the corruption. This finding implies the body of knowledge that fraud theory may explain the corruption phenomena. This study also has a contribution to the regulators and government. ; Penelitian ini bertujuan untuk menganalisis fenomena korupsi dari perspektif teori fraud. Khususnya, kami menguji efek keserakahan, peluang, kebutuhan, dan kapabilitas terhadap prilaku korupsi. Sampel penelitian ini adalah 31 narapidana korup di Lapas II-A Padang, Indonesia. Hasil penelitian menunjukkan bahwa keserakahan dan kesempatan mempengaruhi korupsi. Tapi kami menemukan bahwa kebutuhan dan kapabilitas tidak mempengaruhi korupsi. Temuan ini memberikan implikasi terhadap perkembangan pengetahuan bahwa teori fraud dapat menjelaskan fenomena korupsi. Studi ini juga memiliki kontribusi bagi regulator dan pemerintah.

The purposeof this researchis to find out the influence of asset management of Governmentof Padang, its impact on quality offinancial report of the Governmentof Padang. The conclusion are Inventory of assets, legal audit assessment of assets and supervision have positivly and significant impacton the quality offinancial report ofthe Governmentof Padang. Keyword: assets management, inventory, legal audit, assessment, controlling, quality of financial report.

The purpose of this study is to know and analyze the influence of the local revenue, the balance fund, the capital expenditure and the private investment on economic growth. This research is an exploratory study conducted on 19 regency/city government in West Sumatera Province. Data analysis techniques are descriptive analysis, classical assumption test, and panel data regression analysis. The results of this study found that: 1) The local revenue of the region has no significant effect on economic growth, 2) the Balance fund has a significant positive impact on economic growth, 3) the Capital expenditure has a significant positive effect on economic growth, 4) the Private investment has a significant positive effect on economic growth.

This research aims to determine: (1) the effect of the the Human Resources competencies toward the Local Government Finance Report quality, (2) the effect of the role of internal audits toward the Local Government Finance Report. Type of this research is causative. The population of the reseach were 27 units of Satuan Kerja Perangkat Daerah (SKPD) in Sawahlunto. The technique of sample collection is total sampling method. The sources of the data of this research is the primary data. The technique of the the data collection is questionnaires. The data were analyzed using multiple regression analysis using SPSS version 20. The results of the reseach showed that: (1) Human resources competencies positively and significantly effect on the quality of LKPD, (2) the role of internal audit is does not a positively and significantly effect on the quality of LKPD. Suggestions of this are: to the next researchers should be able to use the model of other researches, such as, using an intervening variable, moderating variables, or control variables and replace other independent variables which may be affect the quality of financial statements and are expected to expand the area of researches.Keywords: local government financial statements, human resources, internal audit.

This study aimed to analyze the effect of (1) public investment education sector, the health sector and public investment on labor productivity IPM West Sumatra (2) labor productivity, shopping areas, infrastructure and income inequality on economic growth of West Sumatra. This type of research is descriptive and associative. While this type of data is data documentary, source of data is secondary data as well as data in the form of data panel with 19 districts / cities from 2010 - 2013. This study uses a simultaneous equation model analysis tool with Indirect methods Stages Least Squared (ILS). The study concluded that (1) public investment education sector, the health sector and public investment IPM significant effect on labor productivity in West Sumatra. With the meaning of words, if public investment and public investment education sector increased health sector and accompanied by HDI is the better it would be the better labor productivity in the area. (2) shopping areas, infrastructure and income inequality affects economic growth in West Sumatra significantly. That is, the increase in shopping areas, improved infrastructure and declining inequality of income then this condition will lead to an increase in the economic growth. Based on these results the policies suggested the government may need to increase budget allocations for education and health. Good quality education will give a good effect on the mindset and behavior patterns of people of West Sumatra. With the increase in budget for health, the public will have better access to services and to health.

This studyaimed toanalyzethe effect of(1) wages, population growth, labor force participation rate(LFPR) andunemploymenton labor supplyin West Sumatra. (2) labor supplyand labor demandon wages. (3) wages, investment, economyandproductivityof thelabor demandin West Sumatra. This research isdescriptiveandassociative. While thetype of datais datadocumentary, the datasourceis asecondary dataas well asdata in the formof time seriesofthe first quarterof 2002-the fourth quarter of2012.This study uses asimultaneousequation modelanalysis toolwithTwoStagesLeastSquaredmethod(TSLS).The study concluded that (1) wages, labor force participation rate (LFPR) and unemployment have a significant effect on labor supply in West Sumatra. However, population growth has no significant effect on labor supply in West Sumatra. (2) labor supply and labor demand affect wages in West Sumatra significantly. (3) Wages, investment, economy and productivity significantly influence the demand for labor in West Sumatra. Based on these results policies can be suggested that the government was asked to increase education and training for jobs that could only be done by men. The government needs to increase investment oriented to the labor intensive (labor intensive) by simplifying the licensing process, the necessary policies can actually synchronize between the interests of employers and unions in wage setting both the minimum wage regional, provincial or district / city. Keywords :labor supply, labor demandand wages

This study aims to analyze and determine (1) the effect of the tax revenue, money supply, employment, consumption, investment, government spending, and net exports to Indonesia's economy, (2) the effect of the economy, poverty level, the policy of taxing (Act No.36 of 2008) to tax revenues in Indonesia. This research is descriptive and associative. While this type of data is the documentary data and the data source is a secondary data in the form of time series from 1970-2012. Research use simultaneous equation model analysis of Two Stage Least Squared method (TLS). The result of study that (1) Variable of tax revenue, money supply, employment, consumption, investment, government spending, and net exports influential positive and significant towards the economy in Indonesia. (2) the economic variables, poverty level, and policy of taxing influential positive and significant towards tax revenues. Based on these results the policies that can be recommended is that the government needs to increase the real sector productivity (output) through incentives such as tax reduction, given the ease of investment regulations, and improve the quality and quantity of export product diversification. Determination of the amount of tax revenue target should pay more attention to macroeconomic indicators, while the increase in institutional functioning of the Directorate General of Taxes, Ministry of Finance in order to focus on the implementation and improvement of tax administration measures. Keywords: Economy, tax revenues, government spending, income per capita, the policy of taxing

This study aims to analyze and determine the effect of: (1) working capitalto small industrial production in the Kerinci regency, (2) the raw material for theproduction of small industries in Kerinci regency (3) labor to the production ofsmall industries in the district of Kerinci (4) goverment policy to small industrialproduction in the Kerinci regency (5) working capital, raw materials, labortogether and goverment policy to yield a small industrial production in theKerinci regency. research data in the form of panel data from 2006 - 2010 with 12districts in Kerinci (n = 60). This research uses the methods of analysis toolsOrdinary Least Squared (OLS). The dependent variable in the study was smallindustrial production. While the independent variable in this study is workingcapital, raw materials labor and goverment policy. The research concludes thatthe working capital significantly influence the results of a small industrialproduction in the Kerinci regency. Then, the value of raw materials alsosignificantly influence the results of a small industrial production in the Kerinciregency. In addition, labor does not significantly influence the results of a smallindustrial production in the Kerinci regency. So, goverment policy alsosignificantly influence the results of a small industrial production in the Kerinciregency. Based on these results the policies can be suggested that employers mustincrease their working capital in order to smooth the production process so thatthe yield can always be improved. Particularly through local government to localgovernment Kerinci can simplify and guarantee the existence of raw materialssmall industries that exist in the Kerinci regency. In addition, small industrialentrepreneurs are expected to also have alternative raw materials to maintain theavailability of basic raw materials.Keywords: Small Industrial Production, Working Capital, Raw Materials andLabor

This study aims to analyze and determine the effect of: (1) government spending on economic growth Jambi province, (2) taxes on economic growth Jambi, (3) the money supply to economic growth Jambi and (4) interest rates on economic growth Jambi province. This research uses the methods of analysis tools Ordinary Least Squared (OLS). The dependent variable in the study of economic growth. While the independent variable in this study is government spending, taxes, the money supply and interest rates. The research concludes that (1) government spending significant and positive impact on economic growth of Jambi Province. (2) taxes affect economic growth Jambi significantly and negatively. (3) the money supply is also a positive effect on economic growth signifikandan Jambi Province. (4) interest rates affect economic growth Jambi significantly and negatively. Based on these results the policies that can be advised Local Government (LG) is the need for local government or policy makers efforts by increasing government spending (Expansionary Fiscal Policy). The Government is expected to set the proper allocation of tax so as not to weaken the purchasing power of consumers. The Government is expected to set the proper allocation of tax so as not to weaken the purchasing power of consumers. Local government and Bank Indonesia in order to maintain liquidity or the availability of money in the economy Jambi. Government along the banks especially Bank Indonesia in order to maintain a healthy rate so it does not impact on the decline in the interest of investors to invest. Keyword : Fiscal Policy, Moneter Policy, Government Expenditure, Tax, Money Supply, Interest Rate

ABSTRACT This study aims to determine and analyze (1) the effect of private investment, labor, and development expenditure to economic growth in Agam regency.(2) the effect of labor, inflation,economic growth and development expenditures in agam regency. This type of of research is descriptive and associative studies. While the data type is documentary data, the source data is secondary data sources and in the form of time series from 1980 to 2009. This study utilize a model of simultaneous equations by means of indirect least square (ILS). Endogeneous variables in this study is economic growth and development expenditrue. While the exsogen variable are private investment,labor and inflation. Based on these results. It is recomended to agam goverment to make regulation for stimulating investor to put investement in agam regency. The method is to simplify the bureaucracy process for investment, and promote that agam regency is a promising region to invest. It is neccessary for agam local government to provide training and education for the workforce in agam regency therefore the workforce will work in accordance with their respective expertise. Keywords: Development expenditure, economic growth, inflation, private investment, labor

This article focused on analyze (1) Effect of investment, consumption, government expenditure and employment to the output in West Sumatera. (2) The influence of investment, wages, inflation, and output on the employment in west Sumatera (3). Prospect of output and employment in West Sumatera 2013-2020. Data used time series of (I year kuartal 2001 – IV year kuartal 2010). This article use analyzer model equation of simultaneous with method of Two Stage Least Squared (TSLS). The result of research concludes that (1) The investment have a significant and positive impact on the output, consumption have significant and positive impact on the output, government expenditure have significantly and positive on the output and employment have a significant and positive impact on the output in West Sumatera. (2) Investment, inflation, and output significantly influence the employment in West Sumatera. While the wages is significant and negative effect on employment in West Sumatera. (3) Prospect of output and employment in West Sumatera 2013-2020 is positive. Keywords: Output, Employment, Investment, Consumption, Government expenditur, Wages, and Inflation.

This study aimed to analyze the influence (1) education and health on labor productivity in Indonesia. (2) productivity, economic growth, investment, government spending, wages and inflation to the unemployment rate in Indonesia. This study uses simultaneous equation model analysis tools with Two Stages Least Squared method (TSLS) from the first quarter of 2000 - the fourth quarter of 2011. The research concludes that (1) health education and significant effect on productivity in Indonesia (2) produktivitias, economic growth, investment, government spending, and wages affect Indonesia's unemployment rate significantly. However, no significant effect on the inflation rate of unemployment in Indonesia. Of research. be advised the government needs to improve the quality of education as well as the budget for public health. The government needs to increase income through employment or investment opening in Indonesia, especially in the real sector Keyword : Productivity, unemployment, education, health, economic growth, investment, government spending, wages and inflation.

This study aims to analyze (1) Effect of consumption, investment, government spending and net exports to economic growth in Jambi and (2) Effect of production value, exchange rate, foreign income and net exports to economic growth in the province of Jambi. This research is a descriptive study and associative, while the data is the data type of the documentary, the data source is a secondary data as well as data in the form of time series of the first quarter of 2001 to the fourth quarter of 2010. This study using a simultaneous equations model analysis in the form of Two Stage Least Square (2 SLS). Endogenous variables in this study are economic growth and net exports. While the exogenous variables are consumption, investment, government spending, the amount of production, exchange rates and foreign income. The research concludes that (1) the consumption of a significant and positive impact on economic growth, investing a significant and positive impact on economic growth, government spending have a significant and positive impact on economic growth and net exports have a significant and positive impact on economic growth in the province of Jambi. If consumption increases, economic growth will also increase. If the increased investment, economic growth will also increase. If increased government spending, economic growth will increase. (2) production value and a significant positive impact on net exports, exchange rates have a significant and negative effect on net exports and economic growth have a significant and positive impact on net exports in Jambi Province. While foreign income is not significant and positive impact on net exports in Jambi Province. Keywords : Consumption, Investation, goverment spending, production, exchange rate, foreign income, net exsports and economic growt.

This article focused on analyze (1) Effect of consumption, invesment, government spending and net export on the economics growth in West Sumatera. (2) Effect of economics growth, interest rate and money supply on the invesment in West Sumatera. (3) Planning of the economics growth and investment about 2013-2017. Data used time series of (I year kuartal 2001– IV year kuartal 2010). This article use analyzer model equation of simultaneous with method of Two Stage Least Squared (TSLS). The result of research concludes that (1) the consumption have a significant and positive impact on the economics growth, invesment have significant and positive impact on the economics growth, government spending rates significantly and positive on the economics growth and net export have a significant and positive impact on the economics growth in West Sumatera. (2) the economics growth have a significant and positive impact on the invesment, interest rate have a significant and positive impact on the invesment and money supply have a significant and positive impact on the invesment in West Sumatera.(3)Prospect of output and employment inj West Sumatera 2013-2015 is positive. Keywords : Economics Growth, Invesment, Consumption, Government Spending, Net Export, Interest Rate, Money Supply