Appropriate tax policy for health public service agency: A case study in Indonesia

2020 ◽  
pp. 194-198
Author(s):  
Joko Sumantri ◽  
Budi Mulyana
Keyword(s):  
Public Service ◽  
Tax Policy ◽  
Service Agency

scholarly journals Public Service Bureaucratic Reform: A Case Study on Coordination in One Stop Services (KPTSP) in Takalar Regency

2020 ◽  
Vol 9 (2) ◽  
pp. 125
Author(s):  
Gita Susanti ◽  
Rifany Rifany
Keyword(s):  
Public Service ◽  
Market Mechanism ◽  
Service Agency ◽  
The Public ◽  
Descriptive Research ◽  
One Stop ◽  
Bureaucratic Reform ◽  
Network Mechanism ◽  
Research Type

Bureaucratic services tend not to improve their performance and carry out reforms. Service users are often faced with so many problems when they are dealing with bureaucracy. The purpose of this study is to describe the reform of the Public Service Bureaucracy in terms of coordination in One Stop Services (KPTSP) in Takalar Regency. In this study, a qualitative approach was used. The type of research used in this research is descriptive research type. The results showed that hierarchical mechanisms in the form of a structured flow of coordination and power need each other to establish cooperation within organizational units. The market mechanism shows that the change in the bureaucracy from services to revenue to provide income for the region through the collection of fees. Licensing and providing incentives can improve the performance of One-Stop Services, Takalar District has a network mechanism that is interrelated and needs each other, this can be seen from the requirements given by the Service Agency One-Stop Integrated Takalar Regency that asks for recommendations from related Regional Work Units (SKPD).

scholarly journals Factors Influencing Citizen Satisfaction in Getting Public Service (Case Study: The Service User of the Investment and One Stop Service Agency of Tanah Bumbu Regency in 2018)

2019 ◽  
Author(s):  
Muhammad Iqbal ◽  
Indriani Mahbubah
Keyword(s):  
Public Service ◽  
Significant Influence ◽  
Quantitative Data ◽  
Service Agency ◽  
Service Facility ◽  
Citizen Satisfaction ◽  
Factors Influencing ◽  
Ability Factor ◽  
One Stop

The present study explained factors influencing citizen satisfaction service in the Investment and One-Stop Service Agency of Tanah Bumbu Regency. In particular, this research analyses the level of citizen satisfaction and the extent to which Awareness, Rules, Organizational, Income, Skill-Ability, and Service Facility Factor influence Citizen Satisfaction. This study uses a mixed methodology with a sequential explanatory strategy. Using the incidental sampling with Slovin's Formula to calculate the number of samples is 93 respondents. The quantitative data were analyzed by the SmartPLS 3.0 program. The findings showed that the level of citizen satisfaction is included in the category "Satisfied". Furthermore, the variable of Citizen Satisfaction is influenced by variables of Awareness, Rules, Organizational, Income, Skill-Ability dan Service Facility Factor for 70,5%. Whereas Awareness, Rules, Organizational, and Skill-Ability Factor has a significant influence on Citizen Satisfaction. Besides, Income and Service Facility Factor do not have a significant influence on Citizen Satisfaction.

scholarly journals BREAK EVENT POINT ANALYSIS OF STANDARD INPUT COST OF PUBLIC SERVICE AGENCY’S COMPUTER ASSISTED TEST ACTIVITIES (CASE STUDY IN POLYTECHNIC OF XXX YEAR 2019)

2020 ◽  
Vol 4 (1) ◽  
pp. 50-57
Author(s):  
Bagas Johantri
Keyword(s):  
Public Sector ◽  
Public Service ◽  
Least Squares Method ◽  
Computer Assisted ◽  
Service Agency ◽  
Fixed Costs ◽  
The Public ◽  
Public Sector Organization ◽  
Point Analysis

This study aims to determine the break event point (BEP) of Computer Assisted Test (CAT) activities in order that the revenue from the CAT is not less than the cost of the implementation. CAT has been proven to increase transparency in employee recruitment. However, for the Public Service Agency (BLU) and the public sector organization that organize the CAT, it is deemed necessary to pay attention to the costs and the revenues from these activities. The question in this research is how to determine the BEP from the standard cost of CAT activities. This is a descriptive qualitative research with a case study. The research uses data collected from the standard input costs for CAT activities. This study separates costs into fixed costs and variable costs. Semivariable costs are separated using the least squares method. The result shows that the total income to reach the BEP is Rp. 55,355,344.37 with at least 222 participants per day. This research shows that cost-volume-profit analysis in cost accounting can be used as an administratorial tool for managing activities in the public sector.

scholarly journals Penerapan dan Evaluasi PSAP Nomor 13 dalam Penyajian Laporan Keuangan (Studi pada Universitas Pendidikan Ganesha)

2021 ◽  
Vol 31 (2) ◽  
pp. 288
Author(s):  
A.A. Sagung Intan Kesuma Dewi ◽  
Ketut Muliartha
Keyword(s):  
Public Service ◽  
Financial Management ◽  
Financial Statements ◽  
Service Agency ◽  
Case Study Approach ◽  
Financial Reports ◽  
Decentralized System ◽  
Study Approach ◽  
Depth Interviews

This research was conducted with the aim of knowing and evaluating the application of PSAP Number 13 in presenting the financial statements of Universitas Pendidikan Ganesha. This research uses qualitative methods with the approach used is a case study approach. Data obtained through documentation, observation, and in-depth interviews. The results in this study indicate that Universitas Pendidikan Ganesha has referred to PSAP Number 13. There are several obstacles found in the preparation of the financial statements which are, 1) the understanding of human resources in the use of the accrual basis is not yet comprehensive 2)  the  used  of  decentralized  system  in  financial management creates an biased information. Keywords: PSAP Number 13; Financial Reports;  Public Service Agency.

scholarly journals Efisiensi Dan Efektivitas Anggaran Belanja Pada Rumah Sakit Umum Daerah Cicalengka Kabupaten Bandung

2020 ◽  
Vol 2 (2) ◽  
pp. 75-86
Author(s):  
Yoga Pratama ◽  
Faizal Pikri
Keyword(s):  
General Hospital ◽  
Public Service ◽  
Service Agency ◽  
General Hospitals ◽  
Effectiveness Analysis ◽  
Efficiency And Effectiveness

This journal discusses the efficiency and effectiveness of the budget for the Regional Public Service Agency with a case study at the Cicalengka Regional General Hospital in Kabupaten Bandung. Efficiency and effectiveness become a necessity for regional public service bodies because in their services they are required to provide optimal and best services without seeking certain benefits. This study aims to determine the realization of the budget of general hospitals in Bandung district cicalengka by analyzing the efficiency and effectiveness of the expenditure budget, as well as knowing the factors that cause the realization is not achieved optimally and know what are the obstacles in the implementation of the budget and efforts in solving problems on the realization of the budget. The results of the analysis show that the efficiency in the budget of general hospitals in Cicalengka is in the quite efficient category and the effectiveness analysis shows the results in the ineffective category due to the inadequate utilization and planning in optimizing the budget and the lack of available budget in meeting the needs of the hospital.

scholarly journals Factors Influencing Citizen Satisfaction in Getting Public Service (Case Study: The Service User of The Investment and One Stop Service Agency of Tanah Bumbu Regency In 2018)

2020 ◽  
Vol 3 (1) ◽  
pp. 001
Author(s):  
Muhammad Iqbal ◽  
Indriani Mahbubah ◽  
Ali Akbar ◽  
Yunita Elianda
Keyword(s):  
Public Service ◽  
Significant Influence ◽  
Quantitative Data ◽  
Service Agency ◽  
Service Facility ◽  
Citizen Satisfaction ◽  
Factors Influencing ◽  
Ability Factor ◽  
One Stop

The present study explained factors influencing citizen satisfaction service in the Investment and One-Stop Service Agency of Tanah Bumbu Regency. In particular, this research analyses the level of citizen satisfaction and the extent to which Awareness, Rules, Organizational, Income, Skill-Ability, and Service Facility Factor influence Citizen Satisfaction. This study uses a mixed methodology with a sequential explanatory strategy. Using the incidental sampling with Slovin's Formula to calculate the number of samples is 93 respondents. The quantitative data were analyzed by the SmartPLS 3.0 program. The findings showed that the level of citizen satisfaction is included in the category "Satisfied". Furthermore, the variable of Citizen Satisfaction is influenced by variables of Awareness, Rules, Organizational, Income, Skill-Ability dan Service Facility Factor for 70,5%. Whereas Awareness, Rules, Organizational, and Skill-Ability Factor has a significant influence on Citizen Satisfaction. Besides, Income and Service Facility Factor do not have a significant influence on Citizen Satisfaction.

TANGGUNGJAWAB REKTOR SEBAGAI KPA DALAM PENGELOLAAN KEUANGAN PERGURUAN TINGGI NEGERI YANG MENYELENGGARAKAN PENGELOLAAN KEUANGAN BADAN LAYANAN UMUM (PTN PK-BLU)

2018 ◽  
Vol 2 (3) ◽  
pp. 427
Author(s):  
Dewi Kania Sugiharti ◽  
Muhammad Ziaurahman ◽  
Sechabudin Sechabudin
Keyword(s):  
Public Service ◽  
The State ◽  
Service Agency ◽  
State Budget ◽  
Procurement Process ◽  
The Law ◽  
The Government

Universities that apply the concept of Public Service Agency (BLU - PK PTN ) in performing functions as an organ which is engaged in the service infrastructure support through goods or services . As an institution under the auspices of the government and the state budget receives PTN PK - BLU implement mechanisms to acquire goods or services in accordance with the law. However, the procurement process in obtaining goods or services sometimes poses problems that arise as a consequence of the passage of the procurement of goods or services involving the organs in it as PA / KPA , KDP , ULP , and Committee / Receiver Procurement Officer. Rector of the KPA in PK - BLU PTN has the authority to control the organs that carry out the process of procurement of goods / services in the environment . Errors in the procurement process of goods / services performed by the CO and the ULP / Procurement Officer causing state losses due to these errors, either due to negligence or unlawful acts. As the KPA in the process of procurement of goods / services Rector can control the organs in accordance with the authority given. The consequences are acceptable if the authorities ultimately the procurement of goods / services did not heed the warning Rector officials related procurement process of goods / services will receive sanctions. Keywords: Authorized Budget, Financial State.

ACCOUNTING SYSTEM DESIGN FOR THE OPERATION OF RENTAL FLATS AND SPORTS VENUE OF RIAU PROVINCE

Jurnal Niara ◽  
2019 ◽  
Vol 12 (1) ◽  
pp. 29-34
Author(s):  
Neneng Salmiah ◽  
Fahmi Oemar ◽  
Reni Farwitawati
Keyword(s):  
System Design ◽  
Public Service ◽  
Financial Management ◽  
Development Program ◽  
Design System ◽  
Accounting System ◽  
Service Agency ◽  
Operation System ◽  
Management Procedure ◽  
The Government

The study aimed at conducting an analysis towards the operation of Athlete Homestead for the National Sports Week in 2012 belonging to Riau Province. Regarding the Finance Operation System in the form of Sub-district Development Program-Regional Public Service Agency (PPK BLUD), the researcher designed the Accounting System for the Regional Public Service Agency of the Rental Flats and Sports Venue. The data analysis in this study used the descriptive qualitative method by describing the accounting system design for the operation of Rental Flats and Sports Venue through the Sub-district Development Program-Regional Public Service Agency (PPK BLUD) with the procedure comprising: designing the rent system and procedure of the Rental Flats and Sports Venue, designing the system of cash management from the rent income, implementing focused-group discussion with the related parties and the government, working on the policy improvement draft for the operation of the Rental Flats and Sports Venue belonging to Riau Province.Based on the result of the study and discussion, it can be concluded that in order to improve the effectiveness of the service and operation of Rental Flats and Sports Venue with sound business practice, it is necessary to implement the Finance Operation System in the form of Sub-district Development Program-Regional Public Service Agency (PPK BLUD). The design system of the Sub-district Development Program-Regional Public Service Agency (PPK BLUD) comprising the organization chart, the transaction proof document, and the financial management procedure

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