<p>Penelitian ini dilaksanakan pada bulan Januari sampai dengan bulan Juni 2017 pada pedagang sayur di Blitar. Penelitian ini bertujuan untuk mengetahui bagaimana para pedagang menentukan harga jual sayuran. Penelitian ini menggunakan metode kualitatif dengan pendekatan fenomenologi. Fenomenologi beranjak dari kebenaran fenomena, tampak seperti apa adanya. Fenomenologi menceritakan sesuai dengan apa yang ada dan terjadi pada obyek penelitian. Hasil penelitian menunjukkan bahwa para pedagang sayur menentukan harga jual dengan menggunakan dua metode, yaitu metode tekem dan metode timbang. Dalam menentukan laba, para pedagang mengambil laba pada setiap kilo sayuran. Mulai dari Rp. 1.000/Kg sampai dengan Rp. 2.000/Kg yang menggunakan metode timbang. Sedangkan untuk sayuran yang menggunakan metode tekem, mulai dari Rp. 400/ikat sampai dengan Rp. 1.500/ikat.</p><p> <strong>Kata Kunci : </strong><em>Harga Jual, Pedagang, Sayuran</em><em></em></p>

Capital expenditure is one of the regional expenditures that needs to be taken into account in the development of sustainable infrastructure and facilities. The existence of regional revenues consisting of PAD, DAU, and DAK which are used to improve public services through public facilities will be able to increase capital expenditure so that economic growth will also increase. This study aims to determine the effect of economic growth, local revenue, general allocation funds, and special allocation funds on the allocation of capital expenditures. This research uses a quantitative research approach with descriptive research types. The population in this study are 38 districts/cities in East Java Province. The sampling method in this study used saturated sampling method, the number of samples used in this study was 114 (38 x 3). Data collection techniques and instruments in this research are literature studies and documentary studies. The data analysis used was descriptive statistics, classical assumption test, simple and multiple linear regression hypothesis testing with the help of the SPSS program. The results of this study can be concluded that: economic growth has a negative and significant effect on the allocation of the Capital Expenditure budget while PAD, DAU, and DAK partially have a positive and significant effect on the allocation of the Capital Expenditure budget. The variables of economic growth, PAD, DAU, and DAK simultaneously have a significant effect on capital expenditure.

One indicator of quality actions in management and company is the assessment of financial reports through audit actions. In every audit action is always expected to give qualified results based on the conclusions and opinions objectively. The auditor becomes the prominant determinant of how the results of an audit action can be answerable. The competency, independency and workload become a causal variable of an auditor behavior’s perspective on audit quality. The purpose of this study is analyzing and determining the effect of partial and simultaneous competency, independency, and workload on audit quality and knowing which independent variables which have a significant effect on audit quality. The study involved 66 respondents. Then the collected data is analyzed by multiple regression and using SPSS which has been tested by validity, reliability test, and classical assumption test. The results of this study proves that there is a positive and significant influence partially and simutaneously from a competency variable, independency and workload on audit quality. The independency becomes a dominant variable which influence audit quality.  Keywords: audit quality; competency; independency; workload. Received: 10 August, 2017; Accepter: 10 September, 2017

The chance to be a leader, open for anyone, both men and women. Although, it cannot be denied, culture still considers that women are weak, inconsistent and only concerned with feelings than logic, so they do not deserve to be a leader. As the world develops, the assumption is a little bit of changes, which gives women chance to be a leader. In the 21st century, women's progress in working world was increased dramatically, because the quality of women is sometimes more than men. Getting a quality and high education, giving women have chance to be leader in organizations / companies. Names such as Susi Pudjiastuti, Catherine Hindra Sutjahyo, Grace Tahir, Veronika Linardi, Mary Barra, Gini Rometty, Marillyn Hewson, Sheryl Sandberg, Marissa Mayer are some of the names of women who are able to lead companies and business decision makers. Work decision making is an condition for measuring leaders, women have feminine characteristics which make them able to take business decisions well, by considering rational, realistic, logical, and pragmatic. The mindset that considers leaders only carried out by men has changed step by step. Women can also have character of a leader, such as; give direction, speeches, rhetoric and ideas. Women are not completely weak, they are also able to be a strong foundation in building organizations/ companies. Kesempatan menjadi pemimpin, terbuka bagi siapa saja, baik pria maupun wanita. Meski tidak bisa dipungkiri, budaya masih menganggap perempuan lemah, tidak konsisten dan hanya mementingkan perasaan daripada logika, sehingga tidak pantas menjadi pemimpin. Seiring perkembangan dunia, asumsinya adalah sedikit perubahan, yang memberi peluang bagi perempuan untuk menjadi pemimpin. Pada abad ke-21, kemajuan perempuan dalam dunia kerja meningkat drastis, karena kualitas perempuan terkadang lebih dari laki-laki. Mendapatkan pendidikan yang berkualitas dan tinggi, memberikan perempuan kesempatan untuk menjadi pemimpin dalam organisasi / perusahaan. Nama-nama seperti Susi Pudjiastuti, Catherine Hindra Sutjahyo, Grace Tahir, Veronika Linardi, Mary Barra, Gini Rometty, Marillyn Hewson, Sheryl Sandberg, Marissa Mayer adalah beberapa nama perempuan yang mampu memimpin perusahaan dan pengambil keputusan bisnis. Pengambilan keputusan kerja merupakan salah satu syarat untuk mengukur pemimpin, perempuan yang memiliki sifat feminin sehingga mampu mengambil keputusan bisnis dengan baik, dengan mempertimbangkan rasional, realistis, logis, dan pragmatis. Pola pikir yang menganggap pemimpin hanya dilakukan oleh laki-laki berubah sedikit demi sedikit. Wanita juga bisa memiliki karakter seorang pemimpin, seperti; memberi arahan, pidato, retorika dan ide. Perempuan tidak sepenuhnya lemah, mereka juga mampu menjadi fondasi yang kuat dalam membangun organisasi / perusahaan.

One indicator of quality actions in management and company is the assessment of financial reports through audit actions. In every audit action is always expected to give qualified results based on the conclusions and opinions objectively. The auditor becomes the prominant determinant of how the results of an audit action can be answerable. The competency, independency and workload become a causal variable of an auditor behavior ’s perspective on audit quality. The purpose of this study is analyzing and determining the effect of partial and simultaneous competency, independency, and workload on audit quality and knowing which independent variables which have a significant effect on audit quality. The study involved 66 respondents. Then the collected data is analyzed by multiple regression and using SPSS which has been tested by validity, reliability test, and classical assumption test. The results of this study proves that there is a positive and significant influence partially and simutaneously from a competency variable, independency and workload on audit quality. The independency becomes a dominant variable which influence audit quality. Keywords: audit quality; competency; independency; workload. Received: 10 August, 2017; Accepter: 10 September, 2017