scholarly journals Special Allocation Fund (DAK) For Education Sector : A Development Evaluation Perspective Of Fiscal YEAR 2019

2021 ◽  
Vol 29 (1) ◽  
pp. 41-58
Author(s):  
Andi Setyo Pambudi ◽  
Deni ◽  
Sri Hidayati ◽  
Desak Annisa Cahya Putri ◽  
Aditya Dwifebri Christian Wibowo
Keyword(s):  
Human Resources ◽  
Rural Areas ◽  
Central Government ◽  
National Development ◽  
Numerical Data ◽  
Education Sector ◽  
Primary Data ◽  
Fiscal Year ◽  
Development Evaluation

National development in education is essentially carried out in order to improve the quality of human resources. In practice, this is established in a series of programs and activities involving the central and regional governments related to authority and funding capacity. One of the efforts to reduce fiscal inequality in education, the central government allocates special allocation funds (DAK). This transfer fund is needed because up to 2019 efforts to improve access and quality of education services through the fulfillment learning facilities and infrastructure standards. This paper analyse the planning and implementation of the DAK 2019 for physical assignment in education from the perspective of development evaluation. This study uses a mixed method with numerical data even secondary and primary. Data collection was obtained through discussion and questionnaires. The content analysis method is used to find gaps in central-regional planning. The study also analyse news analysis by using Intelligent Media Monitoring (IMM) tool. The results of the study found several obstacles, including: 1) Disparity in the ability of human resources in preparing proposals as well as differences in information accessibility between vocational high school (SMK) managers in urban and rural areas; 2) Budget planning is not optimal in the DAK proposal; 3) Student Practice Room (RPS) is not optimal due to the unavailability of practical equipment and equipment; 4) Determination of the allocation does not fully reflect the magnitude of the needs of school accreditation; 5) Lack of transparency and public audits in the management of DAK of Education Sector.

E. Analisis Kualitas Sumber Daya ManusiaTerhadap Ketepatan Waktu Laporan SPJ Pengeluaran (Studi Kasus pada Dinas Lingkungan Hidup Provinsi Jawa Timur)

2021 ◽  
Vol 6 (1) ◽  
pp. 53
Author(s):  
Mochamad Khoirul Machfuda ◽  
Hj. Nanik Kustiningsih MM.
Keyword(s):  
Human Resources ◽  
Primary Data ◽  
Valid Evidence ◽  
Data Source ◽  
Work Units ◽  
Operational Activities ◽  
Conducting Research ◽  
Internal Accounting ◽  
Regional Work

Abstrak Belanja Satuan Kerja Perangkat Daerah (SKPD) tentunya sangat berkaitan dengan setiap lembaga pemerintah. Belanja SKPD merupakan pengeluaran dana yang digunakan untuk membiayai kegiatan operasional kantor, dimana setiap pengeluaran atau belanja harus dilengkapi bukti yang lengkap dan sah yang akan digunakan untuk proses penyusunan SPJ Pengeluaran. Oleh karena itu, peneliti tertarik melakukan penelitian yang bertujuan untuk menganalisis pengaruh kualitas sumber daya manusia, pemanfaatan teknologi informasi, dan pengendalian akuntansi internal terhadap ketepatan waktu pelaporan SPJ Pengeluaran di Dinas Lingkungan Hidup Provinsi Jawa Timur. Penelitian ini menggunakan metode analisis kualitatif dan kuantitatif. Sumber data yang digunakan adalah data primer yang diperoleh langsung dari Dinas Lingkungan Hidup Provinsi Jawa Timur. Hasil penelitian menunjukkan bahwa Dinas Lingkungan Hidup Provinsi Jawa Timur  menunjukkan bahwa kualitas sumber daya manusia, memberikan pengaruh yang positif dan signifikan terhadap ketepatan waktu laporan SPJ Pengeluaran  Dinas   Kata Kunci : kualitas sumber daya manusia, ketepatan waktu, laporan pertanggungjawaban Abstract Expenditures for regional work units (SKPD) are of course closely related to every government agency. SKPD expenditure is an expenditure of funds used to finance office operational activities, where each expenditure or expenditure must be accompanied by complete and valid evidence that will be used for the process of preparing the SPJ for Expenditure. Therefore, researchers are interested in conducting research that aims to analyze the influence of the quality of human resources, the use of information technology, and internal accounting controls on the timeliness of reporting SPJ Expenditures at the Environmental Office of East Java Province. This research uses qualitative and quantitative analysis methods. The data source used is primary data obtained directly from the Environmental Office of East Java Province. The results showed that the Department of Environment of the Province of East Java showed that the quality of human resources had a positive and significant effect on the timeliness of the SPJ report on official expenditures.   Keyword : the quality of human resources,timeliness, accountability

scholarly journals Influence of the Quality of Accrual Financial Report Information with the Roles of Accounting Information System as an Intervening Factor

2017 ◽  
Vol 8 (2) ◽  
pp. 84
Author(s):  
Dyah Purwanti ◽  
Ghulbudin Isham Natser
Keyword(s):  
Information System ◽  
Human Resources ◽  
Financial Reporting ◽  
Internal Control ◽  
Accounting Information ◽  
Primary Data ◽  
Accounting Information System ◽  
The Government ◽  
The Impact

<p>This study aims to find empirical evidence about the role of accounting information system (AIS) as intervening factors that affect the quality of financial reporting information of the government. This study uses a questionnaire that primary data collected from respondents, namely employees of the accounting department of the government units, especially a partner institution in the State Treasury Office (KPPN) 2 Jakarta. Data processing is performed by the method of partial least squares (PLS). The results of this study are the accounting information system has significantly the impact on the quality of government financial reporting information. While the capacity factor of human resources, control data input and application of Government Accounting Standards (SAP) have a significant direct effect on the AIS, is larger when compared to a direct influence on the quality of financial reporting information. Other factors, organizational commitment and internal control system has a significant influence either directly or indirectly on the quality of financial reporting information. The findings of the study are expected to provide input to the government the importance of improving the accounting information system, such as strengthening the capacity of human resources and accounting applications in realizing quality financial information.</p>

scholarly journals The Effect of Human Resource Competency on Financial Reporting

2020 ◽  
Vol 2 (1) ◽  
pp. 1-22
Author(s):  
Silvia Anggraeni ◽  
Rapina
Keyword(s):  
Data Collection ◽  
Human Resources ◽  
Human Resource ◽  
Financial Reporting ◽  
Primary Data ◽  
Manufacturing Companies ◽  
Financial Reports ◽  
Research Survey ◽  
Reporting Process

Laporan keuangan yang berkualitas dihasilkan melalui proses pelaporan keuangan yang efektif atau mencapai tujuan pembuatannya. Terdapat lebih dari satu faktor yang mempengaruhi efektivitas pelaporan keuangan. Di antara faktor-faktor tersebut, kompetensi sumber daya manusia merupakan salah satu faktor yang mempengaruhi efektivitas pelaporan keuangan. Kompetensi merupakan serangkaian kombinasi dari pengetahuan, kemampuan, keahlian, dan sikap yang terdapat dalam diri sumber daya manusia untuk menjalankan tugasnya dan memperoleh hasil yang unggul. Keberadaan sumber daya manusia dalam proses pelaporan keuangan adalah sangat penting karena rasio, rasa, dan karsa merupakan hal-hal yang dimiliki hanya oleh sumber daya manusia dibandingkan sumber daya yang lainnya. Sumber daya manusia yang terlibat dalam pelaporan keuangan harus memiliki kompetensi yang cukup agar dapat memenuhi atau melebihi kriteria pelaporan keuangan efektif yang telah ditetapkan. Sumber daya manusia dengan kompetensi yang rendah menyebabkan proses pelaporan keuangan memiliki kualitas rendah. Proses pelaporan keuangan dengan kualitas rendah akan menghasilkan informasi yang tidak akurat, menyesatkan, dan tidak lengkap. Tujuan yang dimaksudkan dalam penelitian ini yaitu mengetahui seberapa banyak pengaruh yang sumber daya manusia berikan terhadap pelaporan keuangan. Karyawan yang bekerja pada bagian akuntansi dan bagian lain yang berhubungan dengan fungsi akuntansi pada perusahaan manufaktur di Kota Bandung adalah populasi dalam penelitian ini dan 53 orang merupakan jumlah sampel yang digunakan. Dalam penelitian ini, digunakan survei berupa kuesioner fisik sebagai teknik dan alat pengumpulan data sehingga data yang didapatkan merupakan data primer. Data yang telah didapatkan kemudian diuji menggunakan aplikasi SPSS. Hasil dari penelitian ini menunjukkan bahwa kompetensi sumber daya manusia memiliki pengaruh terhadap pelaporan keuangan. Kata kunci: kompetensi SDM, pelaporan keuangan Quality financial reports are produced through an effective financial reporting process or achieve the objectives of its creation. There are more than one factors that affect financial reporting’s effectiveness. Among those factors, human resource competency is one factor that affect financial reporting’s effectiveness. Competency is a series of combinations of knowledge, skill, expertise, and attitude contained in human resource to carry out their duties and obtain superior results. Existence of human resource in financial reporting process are crucial because idea, feeling, and intention are things that only owned by human resource compared with other resources. Human resources embroiled in financial reporting must have sufficient competency to meet or exceed the established effective financial reporting criteria. Human resource with lack of competency causes low quality of financial reporting process. Low quality financial reporting process cause inaccurate, misleading, and incomplete information. This research aim to examine how much influence that human resource’s competency gave towards financial reporting. Employees who work in the accounting department and other department related to accounting function in manufacturing companies in Bandung are population in this research and 53 people are the number of sample used. In this research, survey in the form of physical questionnaire was used as technique and tool of data collection so the data obtained is primary data. Data that has been obtained then tested by SPSS application. The result of this research indicate that human resource’s competency has an effect towards financial reporting. Keywords: human resource’s competency, financial reporting

Agricultural Schemes in Namibia for Meeting Essential Needs

2018 ◽  
pp. 500-522 ◽  
Author(s):  
Neeta Baporikar ◽  
Konis Elungi
Keyword(s):  
National Development ◽  
Poor Quality ◽  
Primary Data ◽  
Rural Poor ◽  
Sustainable Livelihood ◽  
Direct Observations ◽  
Rural Income ◽  
Development Framework ◽  
Vision 2030

Namibia has been striving to improve the rural poor quality of life through policies and schemes in line with the national development framework (Vision 2030). Sustained food production is one of the major initiatives, as it constitutes as basic livelihood activity but also augments rural income and livelihood. Apart from that, it is also a citizen's critical need. Though significant the schemes are, their contribution to household income and their role in improvement of livelihood is never taken up and exploration done. Adopting the DFID sustainable livelihood assessment framework, this chapter uses direct observations and primary data to present an assessment of the contribution of selected agricultural schemes.

e-Government in the Stavropol Region: Assessment of the Level of Citizens' Satisfaction with the Provision of Public and Municipal Services

2018 ◽  
Vol 8 (7) ◽  
pp. 2206
Author(s):  
Irina Vladimirovna NOVIKOVA ◽  
Aleksandr Ivanovich P'YANOV ◽  
Slavko Brankovich RUDICH ◽  
Valentina Anatolievna IVASHOVA
Keyword(s):  
Rural Areas ◽  
Current Model ◽  
Primary Data ◽  
Sociological Research ◽  
Municipal Services ◽  
Sociological Study ◽  
Level Of Satisfaction ◽  
Degree Of Satisfaction ◽  
Stavropol Region

The article analyzes the measures to introduce the model of the organization of ʽe-governmentʽ in the Stavropol Territory and presents the results of a specific sociological study to determine the level of satisfaction of citizens with its functioning. The sociological research was carried out on the basis of probabilistic (random) sampling in 5 urban and 6 rural municipalities of the Stavropol region. As a method of collecting primary data, a survey was used in the form of questionnaires and interviewing. In addition to the study of the degree of satisfaction of residents of cities and rural areas of the Stavropol Territory the quality of the work of multifunctional centers, we set out to identify the main problems in the provision of public and municipal services by these centers. An analysis of the results of the research showed that the current model of the organization of ʽe-governmentʽ in the constituent entities of the Russian Federation is ineffective and requires an institutional reorganization of the mechanisms of inter-agency cooperation.

scholarly journals FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH KOTA SEMARANG

KINERJA ◽  
2016 ◽  
Vol 20 (2) ◽  
pp. 179
Author(s):  
Lilis Setyowati ◽  
Wikan Isthika ◽  
Ririh Dian Pratiwi
Keyword(s):  
Human Resources ◽  
Internal Audit ◽  
Financial Statements ◽  
Financial Statement ◽  
Primary Data ◽  
Significant Positive Effect ◽  
Role Of It ◽  
Positive Effect

AbstractThe purpose of this study is analyze the factors influence the quality of financial statement .This study uses primary data obtained from questionnaires to accounting of SKPD Semarang. The method used in this research is multiple regression analysis. The results of this study indicate that (1) the variable role of information technology did not significantly affect the quality of financial statements, (2) the competence of human resources significant positive effect on the quality of financial statements, (3) the role of internal audit significant positive effect on the quality of financial statements.Keywords: role of IT, competence of human resources, role of internal audit, and quality of financial statement

scholarly journals UPAYA PENINGKATAN MUTU PENDIDIKAN TINGGI SERTA IMPLIKASINYA TERHADAP TUGAS DAN PERAN DOSEN

Nuansa ◽  
2018 ◽  
Vol 11 (1) ◽  
Author(s):  
Rizkan Syahbuddin
Keyword(s):  
Higher Education ◽  
Human Resources ◽  
National Development ◽  
Quality Of Higher Education ◽  
Effective Training ◽  
The Future ◽  
The Government ◽  
And Behavior

National development that  lasts  all the  time,  then the  development of higher education is still prioritized by the government to continue to grow, including the role and  duties of lecturers. Strategy  setting is part  of long-term development. The goal is in the most appropriate way in the future to be able. Improving the quality of higher education can not be separated from the quality of human resources owned. Therefore, improving the quality of the behavior and behavior of lecturers as teachers through education channels and  effective training programs in their  work is needed. With qualified human resources, it is expected that  higher education will become an institution capable of effectively facing the challenges of the future.

scholarly journals The Effect of Competence Human Resources, Implementing Commitments, Implementation of Regulation and Quality of Training on Compliance with Government Regulation Number 71 of 2010 Regarding Fixed Assets

2020 ◽  
Vol 5 (01) ◽  
pp. 46
Author(s):  
Dri Asmawanti-S
Keyword(s):  
Human Resources ◽  
Financial Management ◽  
Government Regulation ◽  
Linear Analysis ◽  
City Government ◽  
Primary Data ◽  
Fixed Assets ◽  
The City ◽  
Positive Effect

<pre><em><span>This study aims to test and prove the influence of human resource competencies, implementing commitments, implementing regulations, and the quality of training on compliance with government regulation number 71 of 2010 regarding fixed assets. The population in this study were all financial management apparatus in the Regional Devices Organization in the City Government of Bengkulu. The data used in this study are primary data, which was obtained by distributing questionnaires to the respondents. The sample in this study amounted to 146 respondents, data analysis was performed using SPSS version 22. Hypothesis testing used multiple linear analysis. The results showed that the competence of human resources, implementing commitment, the application of regulations, and the quality of training proved to have a positive effect on compliance with government regulation number 71 of 2010 regarding fixed assets.</span></em></pre>

scholarly journals Strategi Pengembangan Kawasan Perdesaan: Studi di Kabupaten Pandeglang

2019 ◽  
Vol 7 (1) ◽  
pp. 12
Author(s):  
Agus Lukman Hakim
Keyword(s):  
Private Sector ◽  
Rural Area ◽  
Rural Areas ◽  
Central Government ◽  
Local Politics ◽  
Community Empowerment ◽  
Primary Data ◽  
Regional Government ◽  
Infrastructure Development ◽  
Purposive Sampling

AbstakImplementasi kebijakan tata ruang di Kabupaten Pandeglang mengalami berbagai kendala, diantaranya terjadi konflik antar aktor baik berupa aktor pemda pandeglang, masyarakat, tokoh, pihak swasta, pemerintah pusat dan aktor politik. Kondisi tersebut menuntut adanya strategi pengembangan perdesaan yang yang spesifik mengingat Kabupaten Pandeglang merupakan wilayah perdesaan dan memiliki potensi SDA yang besar. Penelitian ini merupakan penelitin desktiptif dengan Pendekatan Kuantitatif. Data yang digunakan adalah data primer berupa angket dengan metode purposive sampling, berjumlah 18 pakar. Hasil penelitian menunjukkan bahwa Pembangunan kawasan perdesaan di Kabupaten Pandeglang perlu memprioritas strategi dengan urutan sebagai berikut: perencanaan kawasan perdesaan yang partisipatif dan aspiratif; pembukaan isolasi wilayah melalui pembangunan infrastuktur antar perdesaan; peningkatan kualitas SDM; pemberdayaan masyarakat; kemitraan dan dukungan modal pemerintah, swasta untuk usaha masyarakat; revitalisasi kelembagaan masyarakat; pembangunan kawasan berbasis potensi unggulan yang adaptif ekologi dan sosial. Ketujuh strategi tersebut saling melengkapi sehingga perlu diprogramkan yang didukung oleh regulasi khususnya di tingkat kabupaten berdasarkan program tersebut disusun anggaran sesuai kebutuhan (Money follow programe). Selain itu, Implementasi strategi juga perlu dilakukan dengan partisipatif dengan melibatkan seluruh pemangku kepentingan. Pembagian antar sektor ini perlu memperhatikan dinamika politik lokal. Abstract The implementation of spatial policies in Pandeglang Regency experienced various obstacles, including conflicts between actors in the form of regional government officials, communities, leaders, the private sector, the central government and political actors. This condition requires a specific rural development strategy considering Pandeglang District is a rural area and has a large natural resource potential. This research is a descriptive study with a Quantitative Approach. The data used are primary data in the form of questionnaires with purposive sampling method, totaling 18 experts. The results of the study indicate that the development of rural areas in Pandeglang District needs to prioritize the strategy in the following order: participatory and aspirational rural area planning; opening of regional isolation through inter-rural infrastructure development; improving the quality of human resources; community empowerment; partnership and government capital support, private sector for community businesses; revitalizing community institutions; superior potential area development that is ecologically and socially adaptive. The seven strategies complement each other so that it needs to be programmed which is supported by regulations, especially at the district level based on the program, the budget is prepared as needed (Money follow program). In addition, the implementation of the strategy also needs to be done in a participatory manner involving all stakeholders. This division between sectors needs to pay attention to the dynamics of local politics.

scholarly journals ECO-HOMESTAY; CONCEPT AND DEVELOPMENT AT PASIRMULYA TOURIST VILLAGE, BANJARAN, BANDUNG – WEST JAVA

ICCD ◽  
2018 ◽  
Vol 1 (1) ◽  
pp. 683-687
Author(s):  
Trias Septyoari Putranto ◽  
Tri Wiyana ◽  
Arif Zulkarnain
Keyword(s):  
Human Resources ◽  
Rural Areas ◽  
Local Communities ◽  
Destination Area ◽  
Tourist Village ◽  
The Government ◽  
Development Approach ◽  
Tourism Potential ◽  
The Village

Rural areas experience an imbalance between rural development and cities due to a centralistic development approach. Noting this reality, the government shifted its approach to development strategies that led to decentralization policies. The development of tourism in the village of Pasirmulya is directed at the concept of sustainable development, where local communities are given the authority to manage the tourism potential that exists. The problem is that there are no accommodation facilities for visitors in the village of Pasirmulya, according to the character of rural areas. Eco-homestay is the concept of accommodation facilities in the local ecotourism destination area which is natural, clean, healthy, safe, orderly and environmentally friendly. Applied the concept of marketing, understanding the values ​​of tourism, and improving the quality of human resources, is expected to contribute economically to local communities in the village of Pasirmulya. The results of mentoring that have been carried out are the ability of the community in tourism awareness, can carry out independent cleaning of the homestay and increase income in homestay management.

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