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"This study aims determine the financial performance in East Sumba Regency. data used in this study in secondary data from the target dan budget revenue and expenditure in East Sumba Regency in 2005-2009 with data collecting technique through the study documentation. The data analyzsis use the budget financial ratios on APBD comprising the self-sufficiency ratio. effectiveness ratio. effiency ratio, and growth ratio. These result indicate that: (1) East Sumba Regency still has a very high financial dependence on central goverment. (2) in terms of effectiveness, East Sumba Regency has a good region financial performance, (3) in terms of efficiency, East Sumba Regency has less efficeint of region financial performance, and (4) the financial performance of the year 2005-2009 in East Sumba Regency is experiencing positive growth."

"This study aims determine the financial performance in East Sumba Regency. data used in this study in secondary data from the target dan budget revenue and expenditure in East Sumba Regency in 2005-2009 with data collecting technique through the study documentation. The data analyzsis use the budget financial ratios on APBD comprising the self-sufficiency ratio. effectiveness ratio. effiency ratio, and growth ratio. These result indicate that: (1) East Sumba Regency still has a very high financial dependence on central goverment. (2) in terms of effectiveness, East Sumba Regency has a good region financial performance, (3) in terms of efficiency, East Sumba Regency has less efficeint of region financial performance, and (4) the financial performance of the year 2005-2009 in East Sumba Regency is experiencing positive growth."

"Performance of civil servants coorporation (KPN) in Waingapu is one qualified appraisal of existing cooperation throughout East Sumba that there is a need to do an assessment of the financial performance. This study focuses on how the financial performance of KPN in Waingapu using analytical tools profitability ratios., activity, leverage, and liquidty. Of the profitability, the result of this study shows that of the existing KPN, there is tendency of fluctuation to generate earnings. Viewed from the activity, it is very probable that the capital is not maximally amployed in generating maximum revenue and unstable condition in term of collecting claims. Meanwhile, the use of fixed assetscontinues to rise. Of the financial leverage, there is a fluctuate movement to fulfill short-term and long-term obligation ; the liquidity result shows that the coorporation's ability in meeting its short term obligation tend to go up and down."

"Industri asuransi sebagai salah satu lembaga keuangan Non Bank sangat penting peranannya dalam rangka pembangunan dibidang ekonomi selama dapat menghimpun dana yang digali dari masyarakat melalui perolehan premi sebagai bentuk peralihan risiko ke perusahaan asuransi jika terjadi suatu kerugian. PT Asuransi XYZ sebagai salah satu perusahaan asuransi kerugian di Indonesia selalu berupaya untuk mengembangkan kualitasnya dibidang perasuransian. Dalam kurun waktu tahun 2005-2009 terlihat produktivitas perusahaan yang bergerak secara fluktuatif. Produktivitas tersebut dapat terlihat dari kinerja keuangan. Keberadaan pengendalian intern yang optimal menjadi poin penting dalam mendukung peningkatan kinerja keuangan perusahaan. Terdapat 2 (dua) aktor utama yang berperan penting dalam pencapaian produktivitas dan profitabilitas perusahaan asuransi kerugian yaitu personil dalam Departemen Underwriting sebagai penghasil premi (pendapatan) dan Departemen Claim sebagai penanggung klaim (beban). Tujuan dari penelitian ini adalah untuk mengetahui bagaimana pelaksanaan pengendalian intern dapat berjalan dengan efektif. Untuk itu, penulis memilih Konsep COSO (Committee of Sponsoring Organization) sebagai indikator pengukurannya serta akan dibahas secara rinci melalui pendekatan analisa Fraud Tree. Selanjutnya dalam menilai kinerja keuangan PT Asuransi XYZ maka penulis akan menggunakan berbagai rasio keuangan sesuai dengan fungsi dan kegunaannya masing-masing. Penelitian ini diharapkan dapat memberikan solusi terhadap berbagai permasalahan intern perusahaan. Temuan penting dalam penelitian ini menunjukkan bagaimana kekuatan dan kelemahan PT Asuransi XYZ yang akan berpengaruh terhadap kondisi solvabilitas, likuiditas dan profitabilitas perusahaan.

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The insurance industry as one of non banking financial institutions has a very important role concerning the development of economical field during it can collect fund securing from the society through the warranted premium collection as a transitional form of risk to the insurance company if happens a loss.

PT Asuransi XYZ as one of the general insurance company in Indonesia always tries to develop the quality upon the insurance field. In the year period of 2005-2009, the company looks have productivity fluctuated. Productivity can be seen from the financial performance. The existence of an optimal internal control becomes an important point in supporting the company's improved financial performance.

There are 2 (two) main actors who was instrumental in achieving productivity and profitability of general insurance companies. They are personnel in the Underwriting Department as a producer of premium (incomes) and the Claim Department as a guarantor of claims (expenses). The purpose of this research is to acknowledge how implementation of internal control to work effectively, so the author select COSO (Committee of Sponsoring Organization) concept as an indicator of measurement and will be discussed in detail through approach Fraud Tree analysis. Furthermore, in assessing the financial performance of the PT Asuransi XYZ, the author will use a variety of financial ratios according to the function and usefulness of each.

This research is expected to provide solutions to internal problems of the company. An important finding of this research shows how the strengths and weaknesses PT Asuransi XYZ that will be affect to the solvency, liquidity and profitability of company?s condition."

"Skripsi ini membahas pengaruh hasil pemeriksaan BPK (temuan audit, tingkat penyimpangan, dan opini audit) dan faktor politik (janji politik pemerintah dan kompetisi politik) terhadap tingkat transparansi keuangan dan kinerja di website pemerintah daerah di Indonesia. Pengamatan informasi keuangan dan kinerja yang terdiri dari APBD, LKPD, LAKIP, LPPD, dan LKPJ di website pemerintah daerah dilakukan pada periode Maret-April 2014. Hasil penelitian menyatakan bahwa tingkat transparansi keuangan dan kinerja di website pemerintah daerah masih tergolong rendah. Faktor-faktor yang secara signifikan mempengaruhi transparansi informasi keuangan dan kinerja secara keseluruhan adalah temuan audit, tingkat penyimpangan, opini audit, janji politik pemerintah, dan kompetisi politik.

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This thesis discusses the effect of the examination result from BPK (audit findings, the level of deviation, and audit opinion) and political factors (government?s political promises and political competition) to the level of financial transparency and performance in government websites in Indonesia. Observations of financial and performance information consisting of APBD, LKPD, LAKIP, LPPD, and LKPJ carried out in the period March-April 2014.

Results of the study suggest that the level of financial transparency and performance in local government websites is still relatively low. The factors that significantly affect the transparency of financial information and overall performance are audit findings, the level of deviation, the audit opinion, the government's political promises, and political competition."

"Skripsi ini membahas tentang pengaruh struktur kepemilikan keluarga terhadap kinerja keuangan perusahaan dengan menggunakan data 29 perusahaan yang tecatat dalam indeks LQ-45 Bursa Efek Indonesia. Dengan menggunakan Random Effect Model didapatkan hasil bahwa perusahaan dengan struktur kepemilikan terkonsentrasi pada ke luarga dimana terdapat perwakilan anggota keluarga dalam peru sahaan memiliki pengaruh yang negatif dan signifikan terhadap kinerja perusahaan. Perusahaan yang masih dipimpin oleh pendiri perusahaan ternyata memiliki pengaruh negatif yang terbesar terhadap kilnerja perusahaan jika dibandingkan tipe kepimpinan lainnya. Hasil penelitian ini berlawanan dengan teori keagenan (Jensen & Meckling;1976), yang mengatakan bahwa konsentrasi kepemilikan dapat mengurangi atau menghilangkan masalah dan biaya keagenan pada perusahaan.

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This Undergraduate Thesis investigates how family ownership affects the firm performance using data of 29 firm listed at LQ-45 index in Indonesian Stock Exchange (IDX). By using the Random Effect Model on panel data, this study found that, family ownership negatively affects the firm performance. The negative effect of family ownership is prevalent when the CEO is the founder of the firm. These results contradict the agency theory (Jensen and Meckling; 1976) which proposed that ownership concentration could reduce or eliminate the agency cost and agency problem of the firm."

"The purpose of this study was to compare the financial performance at the time before and after privatization. Financial ratios used to assess the performance are profitability ratio, efficiency and investment. Profitability ratios used were return on sales (ROS), return on total assets (ROA) and return on equity (ROE)..."

"Penelitian ini bertujuan untuk menguji pengaruh dari intellectual capital terhadap kinerja keuangan perusahaan teknologi di empat negara Associations of Southeast Asian Nations (ASEAN). Penelitian menggunakan pendekatan kuantitatif dengan menggunakan model Value Added Intellectual Coefficient (VAIC™) dari Pulic (1998 dan 2004). Di dalam penelitian ini, baik pengaruh VAIC™ maupun unsur-unsur pembentuknya yaitu aset fisik, human capital, dan structural capital terhadap variabel kinerja keuangan perusahaan berdasarkan nilai buku (dengan proksi Net Profit Margin, Return of Assets, dan Return of Equity), dan secara pasar (dengan proksi Market to Book Value). Adapun sampel penelitian menggunakan data 127 perusahaan teknologi di Indonesia, Singapura, Malaysia dan Thailand. Perusahaan teknologi yang dimaksudkan adalah perusahaan yang bergerak pada subsektor financial technology, software & Information Technology, dan technology equipment. Hasil penelitian menunjukkan adanya pengaruh dari structural capital dan aset fisik terhadap kinerja keuangan perusahaan berdasarkan nilai buku. Penelitian ini juga menunjukkan adanya perbedaan yang signifikan terkait dampak intellectual capital berikut dengan ketiga unsur pembentuknya di antara empat negara ASEAN yang diteliti.

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This study aims to examine the effect of intellectual capital on the financial performance of technology companies in the four Associations of Southeast Asian Nations (ASEAN) countries. This research uses a quantitative approach using the Value Added Intellectual Coefficient (VAIC™️) model from Pulic (1998, 2004). In this study, both the influence of VAIC™️ and its constituent elements, namely physical assets, human capital, and structural capital on the company's financial performance variables based on book value (with Net Profit Margin, Return of Assets, and Return of Equity as proxies), and market value (with Market to Book Value as the proxy). The research sample uses data from 127 technology companies in Indonesia, Singapura, Malaysia and Thailand. The technology companies refer to companies engaged in the financial technology, software & Information Technology, and technology equipment sub-sectors. The results of the study show that the structural capital and physical assets affect the company's financial performance based on book value. This study also shows that there are significant differences on the impact of intellectual capital and its three constituent elements amongst the four ASEAN countries that are studied"

"Performance of civil servants coorporation (KPN) in Waingapu is one qualified appraisal of existing cooperation throughout East Sumba that there is a need to do an assessment of the financial performance. This study focuses on how the financial performance of KPN in Waingapu using analytical tools profitability ratios., activity, leverage, and liquidty. Of the profitability, the result of this study shows that of the existing KPN, there is tendency of fluctuation to generate earnings. Viewed from the activity, it is very probable that the capital is not maximally amployed in generating maximum revenue and unstable condition in term of collecting claims. Meanwhile, the use of fixed assetscontinues to rise. Of the financial leverage, there is a fluctuate movement to fulfill short-term and long-term obligation ; the liquidity result shows that the coorporation's ability in meeting its short term obligation tend to go up and down."