PEMILIHAN PROGRAM PENGENTASAN KEMISKINAN MELALUI PENGEMBANGAN MODEL PEMBERDAYAAN MASYARAKAT DENGAN PENDEKATAN SISTEM

Sutikno dan Agnes Tuti Rumiati
Jurusan Statistika Fakultas MIPA Institut Teknologi Sepuluh Nopember Surabaya

Eddy Setiadi Soedjono
Jurusan Teknik Lingkungan Fakultas TSP Institut Teknologi Sepuluh Nopember Surabaya

Lantip Trisunarno
Jurusan Teknik Industri Fakultas TI Institut Teknologi Sepuluh Nopember Surabaya
Jalan Kampus ITS Sukolilo Tromol Pos 900 Surabaya Jawa Timur 60008 Telepon (031) 5937774, 5994251

Diterima 26 Desember 2009 / Disetujui 5 Mei 2010

Abstract: This research aims to compile the programs for poverty alleviation by community empowerment model and review the determination program as effectiveness evaluation poverty alleviation program which still can’t be worked properly. Stages the compiling program of poverty alleviation is mapping the socioeconomic conditions of the poor, basic infrastructure conditions, socio-cultural issues, and potential issues; identifying the hopes and predicting the economic development opportunities; creating the poverty alleviation program by SWOT analysis and planning implementation program with KPD. Based on the result of SWOT and scoring analysis, the selected programs are training and assistance, the establishment of cooperative saving and loans, clean water for poor households, rural development with the utilization of clean water, household waste management, and package education program A, B, and C.

Keywords: poverty alleviation, SWOT analysis, community empowerment, entrepreneurship

Abstrak: Penelitian ini bertujuan menyusun program-program pengentasan kemiskinan melalui model pemberdayaan masyarakat dan mengkaji kembali proses penentuan program sebagai evaluasi efektivitas program pengentasan kemiskinan yang dinilai masih belum dapat berjalan dengan baik. Tahapan dalam penyusunan program pemberdayaan masya­rakat untuk pengentasan kemiskinan adalah memetakan kondisi sosial ekonomi masyarakat miskin, kondisi infrastruktur dasar, persoalan sosial-budaya, dan potensi yang dimiliki; mengidentifi­kasi keinginan, harapan, dan memprediksi peluang pengembangan eko­nomi; membuat peren­canaan program pengentasan kemiskinan melalui analisis SWOT dan peren­canaan program pendampingannya; pembentukan KPD, konfirmasi dan rencana imple­mentasi program ber­sama KPD. Berdasarkan hasil analisis SWOT dan scoring, program terpilih di antaranya pelatihan dan pendampingan wirausaha, pendirian koperasi simpan pin­jam, pengadaan air bersih untuk RTM, pengembangan desa dengan pendayagunaan air bersih, penanganan sam­pah rumahtangga, dan program pendidikan paket A, B, dan C.

Kata kunci: pengentasan kemiskinan, analisis SWOT, pemberdayaan masyarakat, wirausaha

JURNAL EKONOMI PEMBANGUNAN FAKULTAS EKONOMI UNIVERSITAS MUHAMMADIYAH SURAKARTA (FE UMS), mendapat AKREDITASI lagi.

Berdasarkan:

SURAT KEPUTUSAN DIREKTUR JENDERAL PENDIDIKAN TINGGI KEMENTERIAN PENDIDIKAN NASIONAL REPUBLIK INDONESIA NOMOR : 51/DIKTI/Kep/2010 Tentang HASIL AKREDITASI BERKALA ILMIAH (PERIODE I TAHUN 2010)

Jurnal Ekonomi Pembangunan dari Fakultas Ekonomi Universitas Muhammadiyah Surakarta, yang diterbitkan oleh Balai Penelitian dan Pengembangan Ekonomi FE UMS.

mendapat akreditasi dengan nilai B untuk masa Juni 2010 – Juni 2013.

SK_Akreditasi_Berkala_Ilmiah_Periode_I_Tahun_2010

Lampiran_SK_Akreditasi_Berkala_Ilmiah_Periode_I_Tahun_2010

INVESTMENT OPPORTUNITY SET AND FIRM VALUE: THE ROLES OF FIRM POLICIES IN INDONESIAN FIRMS

Erlina

Fakultas Ekonomi Universitas Sumatera Utara
Jalan Dr. T. Mansur No. 9, Kota Medan Sumatera Utara

Abstract: This paper attempts to synthesize the linkages between investment opportunity set (IOS), firm value, managerial ownership and firm policies in Indonesia. As a meas­ure of growth, IOS is hy­pothesized to have a positive relationship with firm value. However, we argue that the linkage may not be direct, for there is a role played by firm policies on dividend and capital structure. The rela­tionship between IOS and firm value could be mediated by firm policies, as determined by the agents of the firm, namely the managers. However, Indonesia is a unique developing market char­acterized by high ownership concentration and low level of managerial ownership. This could therefore moderate the link between firm growth rate and firm policies on dividend and capital structure. Based on the theories and previous studies, this paper puts forward some propositions.

Keywords: investment opportunity set, firm value, firm policy

Jurnal Akuntansi dan Keuangan FE UMS
Volume 7 No 1, April 2008

ANALISIS INSENTIF BERBASIS ANGGARAN KINERJA PADA SEKTOR PUBLIK

Zulfikar

Fakultas Ekonomi Universitas Muhammadiyah Surakarta
Jalan A. Yani Tromol Pos I Pabelan Surakarta 57102

Abstract: Honorarium or incentive is one of important element for work unit of local officer (SKPD) in carries out program and activity. The honorarium or incentive written in document of local government budget which attainment of its performance is measurable (so that usually called with performance budget). This research aims to find empirical fact of relationship between incentives based on performance budget and work performance. Population data in this research is budget users in SKPD of local governments; Kota Surakarta, Kabupaten Klaten, Kabupaten Karanganyar, and Kabupaten Semarang. Sample data that is successfully collected reach 140 respondents of 616 budget users. Then, path analysis applied to find participation role and budget evaluation to the relation of incentive bases on performance budget and work achievement. Result of analysis path, shows existence of participation role and budget evaluation to the relation of incentive bases on performance budget and work achievement partially.

Keywords: incentive, performance budget, path analysis, budget evaluation

Jurnal Akuntansi dan Keuangan FE UMS
Volume 7 No1, April 2008

PERSEPSI MAHASISWA AKUNTANSI TERHADAP PENGETAHUAN SISTEM TEKNOLOGI INFORMASI YANG HARUS DIKUASAI OLEH AKUNTAN

Yulius Kurnia Susanto

Program Magister Sains Ilmu Akuntansi Universitas Gadjah Mada Jogjakarta
Bulaksumur Yogyakarta 55281

Marbudyo Tyas Widodo

Fakultas Ekonomi Universitas Kristen Duta Wacana
Jalan Dr. Wahidin No 5-25 Jogjakarta 55224

Abstract: The aim of this research is to examine the perceptive of accountant scholars, towards the important of PC knowledge, system design and development know-how, accounting package awareness, electronic data processing (EDP) auditing and language programming knowledge; for accountant professionals. Purposive sampling, hence, is employed to determine the number of respondents that will capable to represent accountant scholar who has taken Accounting Information System subject. Moreover, the respondent will be drawn within the Private University Coordination V, Jogjakarta chapter. The data collected, hence will be analyzed using mean aritmethic and variance analysis (ANOVA). Result demonstrates that all variables are required for all accountant professionals. Furthermore, the bellow 0.05 of One-way ANOVA, confirm that there is no different perception among accountant scholar toward accountant professional.

Keywords: EDP Auditing, accountant professional, information technology

Jurnal Akuntansi dan Keuangan FE UMS
Volume 7 No1, April 2008

MODEL PENGEMBANGAN PARTISIPASI MASYARAKAT DALAM PROSES PENYUSUNAN ANGGARAN PENDAPATAN DAN BELANJA DAERAH (APBD)

Sopanah

Fakultas Ekonomi Universitas Widyagama Malang
Jalan Borobudur 12 Malang, Jawa Timur

Abstract: This research aim is make system and planning mechanism design, compilation of APBD partisipative, and make participation expansion models compilation of APBD effective, efficient, partisipative and transparent. This research apply Participatory Action Research (PAR) and Focus Group Discusion (FGD) method. The subject is local stakeholders or group of public which have interest to Malang City APBD. Research result show, firstly: factors causing processing compilation ineffectivelly of APBD is differentiated becoming two that is policy factor and  processing compilation of budgeting and planning factor. Public participation ineffectivelly caused by law guarantee inexistence shielding compilation process of APBD. Second, the participation mechanism and design hardly normative and procedural making difficult public submit the aspiration. Third, participation public model in process of compilation of APBD is three that is: normative model (musrenbang), citizen forum, and Rembug Kampung. The model would be effective if have regional rule guarantying the mechanism.

Keyword: public participation, APBD compilation

Jurnal Akuntansi dan Keuangan
Volume 7 No1, April 2008

IMPLEMENTASI STRATEGI MANAJEMEN FUNGSIONAL: PERANANNYA PADA PENCAPAIAN KINERJA PERUSAHAAN KAYU BERSKALA BESAR DI KOTA PALU

H. Mohammad Iqbal

Jurusan Akuntansi Fakultas Ekonomi Universitas Tadulako, Palu
Kampus Bumi Bahari Tadulako, Tondo, Palu, Sulawesi Tengah

Abstract: In effort to win competition and reach purpose of company hence company management ought to form management areas (functional management) having organization structure and activity, available to cooperating harmoni­ously, as well as giving description clearly concerning activity, duty, authority line, and different responsibility in company. This is done by functional manage­ment have role for translating, strategy implementation, and responsible to the functional area to reach purpose of company. This research aim is to know role of functional management in implementation companies strategy that consist: production management, marketing management, financial management, human resource management to attainment of wood company performance either jointly or  partially.

Keywords: functional management, performance company

Jurnal Akuntansi dan Keuangan FE UMS
Volume 7 No 1, April 2008

PENGARUH KEPEMILIKAN MANAGERIAL TERHADAP KEBIJAKSANAAN PENDANAAN DAN METODE PEMILIHAN METODE PENILAIAN PERSEDIAAN

Muhammad Saleh

Fakultas Ekonomi Universitas Syiah Kuala, Banda Aceh
Jalan T. Nyak Arif Darussalam Banda Aceh 23111 Telp. 0651-7553205

Abstract: The primary goal of this study is to get evidence about the effect of managerial ownersip on financial policy and inventory valuation method. Beside that, this study want to get empirical evidence about the effect of the firm growth, and dividend policy on financing policy and inventory valuation method. The population of this study is public company which listed in BEJ. The multiple regression and discriminate analysis are employed to test the hypothesis. In this study, we found that there is no effect of managerial ownership to financing policy and inventory valuation method. In the other hand, we found that firm growth and dividend policy influenced financing policy but firm growth and dividend policy did not influence inventory valuation method.

Keywords: financing policy, inventory valuation method, managerial ownership

Jurnal Akuntansi dan Keuangan FE UMS
Volume 7 No 1, April 2008

PENYUSUNAN MANUAL PENILAIAN ASET TETAP DAERAH KABUPATEN TULUNGAGUNG

Tri Wahyuni
Sri Werdiningsih
Abdul Malik Kumar
Tutut Subadyo

Fakultas Ekonomi Universitas Merdeka Malang
Jalan Terusan Raya Dieng 62-64 Malang Jawa Timur

Abstract: This paper attempts to synthesize the linkages between investment opportunity set (IOS), firm value, managerial ownership and firm policies in Indonesia. As a meas­ure of growth, IOS is hy­pothesized to have a positive relationship with firm value. However, we argue that the linkage may not be direct, for there is a role played by firm policies on dividend and capital structure. The rela­tionship between IOS and firm value could be mediated by firm policies, as determined by the agents of the firm, namely the managers. However, Indonesia is a unique developing market char­acterized by high ownership concentration and low level of managerial ownership. This could therefore moderate the link between firm growth rate and firm policies on dividend and capital structure. Based on the theories and previous studies, this paper puts forward some propositions.

Keywords: investment opportunity set, firm value, firm policy

Jurnal Akuntansi dan Keuangan FE UMS
Volume 7 No 1, April 2008

ANALISIS KINERJA KEUANGAN PERUSAHAAN-PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK JAKARTA SEBELUM DAN SESUDAH PEMBAYARAN DIVIDEN KAS

J. C. Shanti
Fakultas Ekonomi Unika Widya Mandala, Surabaya
Dinoyo 42-44 Surabaya, Indonesia

Abstract: This study purports to verify that signaling theory is not an appropriate concept to explain the phenomenon of dividend payment policy in Indonesia. The signaling theory of dividend policy information is inapt since it does not fit with Indonesian setting where dividend payment policy is decided by General Stockholders Meeting rather than by managers. Samples used in this study are all manufacturing companies listed on the Jakarta Stock Exchange that paid annual cash dividend on common stocks in the period of 2000-2002 but did not pay annual cash dividend in the period of two years before and two years after the observed period. This study uses parametric statistics paired sample t test. The result shows that the payment of cash dividend will influence companies’ short-term liquidity ratios (the companies’ short -term liquidity ratios after paying cash dividend are lower than those before paying cash dividend).

Keywords: financial performance, dividend policy, signaling theory

Jurnal Akuntansi dan Keuangan FE UMS
Volume 7 No 1, April 2008