Muhammad Rofiq Sunarko
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STRATEGI PERENCANAAN KEUANGAN DAERAH MENUJU GOOD GOVERNANCE Sunarko, Muhammad Rofiq
Ekonomi dan Kewirausahaan Vol 6, No 2 (2006): Ekonomi dan Kewirausahaan
Publisher : Ekonomi dan Kewirausahaan

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Abstract

ABSTRACT Good governance can be achieved by the implication of the regional financial planning strategies, that consist of the improvement of the regional financial management mechanisms and the improvement of the territorial financial accounting system. Hence, an improvement have to be done in all phases i.e. planning, implication, and controlling phases. The development of the information technology can also support good governance achievement, i.e. by applying e-government (e-govt) as a mean to support and control the government’s role.   Keywords: good governance, regional financial management mechanisms, territorial financial accounting system,     e-government
Aktivitas interpersonal dan pengaruhnya Terhadap kinerja audit internal Rispantyo, Rispantyo; Sunarko, Muhammad Rofiq
Jurnal Perilaku dan Strategi Bisnis Vol 1, No 2: Agustus 2013
Publisher : Universitas Mercu Buana Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (304.671 KB) | DOI: 10.26486/jpsb.v1i2.315

Abstract

The purpose of this study was to determine whether there the effect of trust, participation, strategic relevance towards financial performance, to determine whether firm size able to mediate the relationship between trust, participation, strategic relevance with financial performance and to determine whether intellectual capital able to moderate the relationship between trust, participation, strategic relevance with financial performance.The research sample consisted of 60 respondents manufacturing industry. The methodof data collectionis done using purposive random sampling. The methodof hypothesis testingused is bivariate regression analysis, mediation regression dan regression moderation.The result of this study showed that there the effect between trust and participation towards financial performance, while strategic relevance can not affect financial performance. Firm size not able to mediate the relationship between trust and strategic relevance with financial performance, while the relationship between participation with financial performance able mediated firm size. The relationship between trust, participation, strategic relevance with financial performance not able strengthened with intellectual capital.