ABSTRAK Penelitian ini bertujuan untuk menjelaskan pengaruh partisipasi penyusunan anggaran berbasis kinerja (ABK) terhadap kinerja kepala SKPD pemerintah daerah dengan komitmen organisasi dan gaya kepemimpinan sebagai variabel moderating. Survey dilakukan terhadap 88 aparatur SKPD Pemerintah Provinsi Jambi yang terlibat dalam penyusunan anggaran. Metode analisis yang digunakan adalah MRA (Moderated Regression Analysis) dengan SPSS versi 22. Hasil penelitian ini adalah partisipasi penyusunan anggaran berpengaruh terhadap Kinerja Kepala SKPD Pemerintah Daerah, Komitmen Organisasi mampu memoderasi mengenai pengaruh partisipasi penyusunan anggaran terhadap Kinerja Kepala SKPD Pemerintah Daerah. Namun, gaya kepemimpinan tidak mampu memoderasi pengaruh partisipasi penyusunan anggaran terhadap Kinerja Kepala SKPD Pemerintah Daerah. Kata Kunci:   Partisipasi Penyusunan Anggaran berbasis Kinerja, Komitmen Organisasi, Gaya Kepemimpinan, dan Kinerja Kepala SKPD Pemerintah Daerah.

Riau Province is one of the provinces in Sumatra with the most oil palm plantations. Riau Province was once recognized as Indonesia’s greatest oil-producing province, but with the fall in output owing to decreasing oil reserves, Riau has become a greater palm oil producer. Not unexpectedly, palm oil has surpassed petroleum in terms of foreign exchange in Indonesia since 2010. There are numerous stages in this research, namely problem analysis, data collection, data preprocessing, single exponential smoothing prediction, data modeling, and calculation precision. Based on the findings of the testing, the Single Exponential Smoothing technique with alpha 0.9 may be used to forecast the requirement for prior time series data in the future, particularly in the case of oil palm output in Riau Province. Oil palm production is expected to grow somewhat over the next five years, according to the forecast.

This research aims to analyze 1) tax potency in Bungo Regency 2) prompt strategy applied in increasing tax potential in Bungo Regency. Descriptive analysis is used to development of local tax by using secondary data. The result of thi s research is the development potency of local tax in Bungo Regency is still fluctuated. The enhancement of local tax contribution in Bungo Regency is caused factors are an increase income per capita and hotel development growth. On the contrary, the decline of local tax contribution in Bungo Regency is caused the lack of effectively tax collection, so as in certain years the realization of local tax is not appropriate on target. In addition, tax audit system is not optimal.

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The calculations of the dead time have been done in High Performance Liquid Chromatography System using spreadsheet method. The dead times produced by spreadsheet method were compared to the dead times of iteration method. The dead time were calculated using retention time and carbon number of 2-alkanone that eluted in several eluent composition of methanol/water. The dead time value generated by spreadsheet method shows the dead time value with equally good criteria to iteration method in generating the dead time value as low as possible, where the standard deviation of dead time value against the change of eluent composition is relatively low and the plot linearity of ln(k′) vs nC is shown to be good.