Asset System Design Based on Accrual To Improvement Quality of Financial Information (A Case Study in the City of Pacitan)

2015 ◽  
Vol 3 (10) ◽  
pp. 624-632
Author(s):  
Subekti Djamaluddin ◽  
Santoso Tri Hananto ◽  
Bandi
Keyword(s):  
Asset Management ◽  
Government Regulation ◽  
The State ◽  
Prototype System ◽  
The Government ◽  
Asset Depreciation ◽  
Financial Oversight ◽  
The City

Accrual-based accounting is implemented in Goverment Accounting standards now (Government Regulation No. 71 of 2010). In Regulation 71 of 2010 depreciation shall be conducted on all goods belonging to the State/Region. Therefore, asset systems are adequate to accommodate the asset depreciation. In addition, asset system is necessary because asset management of the State/Regional is not optimal according to the Financial Oversight Bodies (BPK). This reasearch aims to create a prototype system of asset system in local government with a case study on the Government Pacitan. This reasearch is able to provide a solution to the problem of assets with an adequate information system.

scholarly journals Rechtsvacuum Phenomenon in Government Regulation of the Republic of Indonesia Number 51 of 2020 related to Passport Renewal Period to 10 Years

2019 ◽  
Vol 1 (1) ◽  
pp. 51-58
Author(s):  
Fachrizza Sidi Pratama
Keyword(s):  
State Government ◽  
Government Regulation ◽  
The State ◽  
Government Regulations ◽  
The Republic ◽  
The Government ◽  
Renewal Period ◽  
Law Regulation ◽  
Laws And Regulations

Legislation is one of the legal products issued by the state government component. In this case, the laws and regulations include the Constitution of the Republic of Indonesia year 1945, the Decree of the People's Consultative Assembly, The Law / Regulation of the Government In lieu of Laws, Government Regulations, Presidential Regulations, and Local Regulations. As for its application, the rules have levels in the arrangement, where there are sections that explain macro and its derivatives that are narrowing down to the implementing regulations. The levels of the rules must be complete because each of them has its own function.  Meanwhile, in this journal, there will be a discussion on the phenomenon of legal vacancies in the case study of Government Regulation of the Republic of Indonesia Number 51 of 2020 related to the Period of Extending Passports to 10 Years, where in the issuance of government regulations have not been included implementing regulations that will regulate how the implementation of government regulations in the field.  

scholarly journals Public Sector Asset Management in the Government of Indonesia: A Case Study in Minahasa Regency

2021 ◽  
Vol 13 (2) ◽  
pp. 195-205
Author(s):  
Victorina Z. Tirayoh ◽  
Lady D. Latjandu ◽  
Harijanto Sabijono ◽  
Christoffel M. O. Mintardjo
Keyword(s):  
Public Sector ◽  
Asset Management ◽  
Government Regulation ◽  
Regional Government ◽  
The Public ◽  
Management Agency ◽  
North Sulawesi ◽  
Research Findings ◽  
The Government

Asset management in the public sector is important to provide quality public services. One of the important public assets is the regional property that manages by the regional government. Various problems often occurred related to asset management in Indonesia's public sector, especially the management issue that follows regulations. The research aims to examine the management of public sector assets in The Government of Indonesia, especially regional property, which refers to Indonesia's prevailing laws and regulations, namely Government Regulation number 27 of 2014. The research was conducted in Indonesia at the Minahasa District government of North Sulawesi Province. The research method used descriptive qualitative, focusing on investigating the use and utilization of regional property and locus at the Regional Financial and Asset Management Agency (BPKAD) in Minahasa Regency. The data collection method in this research is an interview with several key point informants. The informants consist of top-level management, middle management, and staff of BPKAD, with a total of nine informants. The research findings indicate that Regional Property Management by the Minahasa Regional Financial and Asset Management Agency has been carried out under applicable regulations, namely Government Regulation Number 27 of 2014. Several suggestions were given to interested parties. The limitations of this research were limited to specific objects, only general discussion, and only one case study.

Brigdeheader Space for Dwell in Jakarta

2015 ◽  
Vol 747 ◽  
pp. 136-140
Author(s):  
Deni ◽  
Salwin
Keyword(s):  
Low Income ◽  
Low Cost ◽  
Practical Observation ◽  
Low Cost Housing ◽  
The Government ◽  
Almost All ◽  
The City ◽  
Collection Methods

Bridgeheader is one of the typology of low-income people in the city who assume that the house is only ‘a springboard’ for their life in the city. This group of people dwelt not far from the location of their place to work; occupying marginal spaces in the city and its environment tend to be slump. Almost all areas in the city of Jakarta have marginal spaces, therefore the government attempt to improve the quality of their houses, for example by providing low-cost housing. In fact the low-cost house which was provided by the government failed to be ‘consumed’ by the brigdeheaders at the time when the used value of the house has been turned into market value. The research aimed to determine such approaches of use value of the house that can be ‘consumed’ by the brigdeheader, but did not undermine the space in the city. Data collection methods using practical observation conducted with interviews. While the analysis using descriptive pragmatic method in four case study area in Jakarta. The findings indicate that the concept of house for this group is not determined only by the ‘low price tag’ but also ‘the way of use’ of the space contributed with the result that the house can be ‘consumed’ well.

scholarly journals Determinants of Sanitary Practices in Rural Odisha

2017 ◽  
Vol 4 (01) ◽  
Author(s):  
Chittaranjan Nayak ◽  
Prasanta Patri
Keyword(s):  
Census Data ◽  
Secondary Data ◽  
The State ◽  
Government Subsidy ◽  
Open Defecation ◽  
The Status ◽  
The Government ◽  
Key Indicators

Proper sanitation, hygiene and cleanliness are some of the key indicators of quality of life. The present paper attempts to study the status of sanitation in rural Odisha and explore its determinants. The paper is based on both primary as well as secondary data. The relative position of districts in rural sanitation is analysed with help of census data. The analysis observes that there is a significant regional divide in ‘access to toilets’ across the districts of Odisha. The backward districts are lying way below the relatively advanced coastal districts of the state. Moreover, for an investigation at a disaggregated level, we had taken 109 households from a village cluster for a case study. The study observes that caste category, occupation and government subsidy are the important factors influencing the sanitary practices of the study areas. The paper advocates for continuance of government subsidy with better targeting, and a massive awareness drive by the government to change the sordid state of open defecation in the state.

scholarly journals The Impact of Reduction SMES Tax on The SMES Growth Case Study in Padang City

2020 ◽  
Vol 3 (3) ◽  
pp. 203
Author(s):  
Yuli Ardiany ◽  
Melli Herfina ◽  
Sri Yuli Ayu Putri
Keyword(s):  
Data Collection ◽  
Government Regulation ◽  
Sampling Method ◽  
Tax Rates ◽  
Significance Level ◽  
Tax Rate ◽  
The Government ◽  
The Impact ◽  
The City

In 2018 the government agreed to only reduce the tax rate to 0.5 percent. This provision is stated in Government Regulation 23/2018. The purpose of this study is to look at the impact of reducing SMEs tax rates on the growth of SMEs in the city of Padang. This type of research is comparative. Data collection techniques in this study are documentation techniques. The population in this study is the SMEs of Padang City the sampling method is purposive sampling. The analytical method used is the analysis of independent sample t-test. The results showed that the average number of SMEs in 2016 and 2017 or before the reduction in tax rates was 31,418.33, where the values in 2016 and 2017 were lower than in 2018 and 2019 at 32,417.33. This shows that there was an increase in the number of SMEs after the reduction in the SMEs tax rate. The significance level of 2- tailed obtained indicates the probability of a significance level of 0.966.

scholarly journals Kebijakan Pemerintah dalam Pengelolaan Sampah Domestik

2014 ◽  
Vol 8 (8) ◽  
pp. 404 ◽  
Author(s):  
Surahma Asti Mulasari ◽  
Adi Heru Husodo ◽  
Noeng Muhadjir
Keyword(s):  
Waste Management ◽  
Standard Procedure ◽  
Monitoring And Evaluation ◽  
Management Policy ◽  
Health Issues ◽  
Waste Management Policy ◽  
The Government ◽  
The City

Sampah berpotensi menciptakan masalah kesehatan lingkungan. Pemerintah mengupayakan berbagai kebijakan pengelolaan sampah seperti pelayanan sampah dan memberdayakan masyarakat untuk mengelola sampah secara mandiri. Tujuan penelitian adalah untuk mengetahui kebijakan pemerintah dalam mengelola sampah domestik di Daerah Istimewa Yogyakarta (DIY), perubahan kualitas lingkungan dan masyarakat akibat kebijakan pengelolaan sampah, dan untuk mengetahui metode pemantauan dan pengelolaan sampah yang ada di DIY. Jenis penelitian ini adalah kualitatif dengan rancangan studi kasus. Fenomena yang menjadi studi dalam penelitian ini adalah kebijakan pengelolaan sampah di DIY. Permasalahan sampah yang ada di DIY adalah cakupan pelayanan pemerintah kabupaten yang masih sangat rendah, kecuali Kota Yogyakarta (90%). Sampah terangkut ke tempat pembuangan akhir masih rendah dibandingkan volume sampah yang dihasilkan. Kebijakan untuk pengelolaan sampah adalah di seluruh kabupaten/kota DIY telah terbentuk badan/unit yang bertanggung jawab mengelola sampah. Perubahan kualitas lingkungan dan masyarakat adalah lingkungan dan jalan menjadi bersih, asri, dan nyaman. Metode pemantauan dan evaluasi kebijakan pengelolaan sampah di DIY belum dituangkan dalam prosedur baku. Permasalahan sampah sudah menjadi perhatian bagi pemerintah daerah DIY. Kebijakan telah didukung dengan program layanan, proyek, regulasi, dan insentif khusus untuk pengelolaan sampah.Waste had great potential in creating environmental health issues. The government had tried various ways of waste management policy such as waste management services and people empowerment to manage their waste independently. The objectives of this study is to observe the problem of garbage in the Daerah Istimewa Yogyakarta (DIY), the Government’s policy in managing domestic waste in DIY, the changes in environmental quality and community impact of the waste management, and the methods of monitoring and managing waste in DIY. This research was a qualitative case study design. The phenomenon in this research was the waste management policy in DIY. Waste problem in the province DIY was the district service coverage which was still very low, except for the city of Yogyakarta (90%). The waste transported to landfill was still low compared to the volume of waste generated. The policy in DIY for waste management was that in all districts/cities in DIY there had been units formed, responsible for managing waste. The changes in the quality of environment and community were that the environment and roads are getting clean, beautiful, and comfortable. The methods for monitoring and evaluation of waste management policy in the province had not been set forth in the standard procedure. Waste problem had been a concern for local government of DIY. The policy had been supported by the service program, project, regulatory, and special incentives for waste management. 

Analysis of geodetic and legal documentation in the process of expropriation for roads. Krakow case study

2013 ◽  
Vol 62 (1) ◽  
pp. 67-84
Author(s):  
Anna Trembecka
Keyword(s):  
Local Government ◽  
Legal Status ◽  
The State ◽  
Property Value ◽  
Real Property ◽  
Construction Design ◽  
Special Rules ◽  
The City

Abstract Amendment to the Act on special rules of preparation and implementation of investment in public roads resulted in an accelerated mode of acquisition of land for the development of roads. The decision to authorize the execution of road investment issued on its basis has several effects, i.e. determines the location of a road, approves surveying division, approves construction design and also results in acquisition of a real property by virtue of law by the State Treasury or local government unit, among others. The conducted study revealed that over 3 years, in this mode, the city of Krakow has acquired 31 hectares of land intended for the implementation of road investments. Compensation is determined in separate proceedings based on an appraisal study estimating property value, often at a distant time after the loss of land by the owner. One reason for the lengthy compensation proceedings is challenging the proposed amount of compensation, unregulated legal status of the property as well as imprecise legislation. It is important to properly develop geodetic and legal documentation which accompanies the application for issuance of the decision and is also used in compensation proceedings.

THE VALUE OF LOVE IN THE SYSTEM OF FORMATION OF THE PROFESSIONAL MATURITY OF THE EDUCATOR

2020 ◽  
Vol 1 (10(79)) ◽  
pp. 12-18
Author(s):  
G. Bubyreva
Keyword(s):  
Russian Federation ◽  
The State ◽  
Educational Process ◽  
Wide Range ◽  
The Family ◽  
The Russian Federation ◽  
The Government ◽  
The Individual ◽  
The Right

The existing legislation determines the education as "an integral and focused process of teaching and upbringing, which represents a socially important value and shall be implemented so as to meet the interests of the individual, the family, the society and the state". However, even in this part, the meaning of the notion ‘socially significant benefit is not specified and allows for a wide range of interpretation [2]. Yet the more inconcrete is the answer to the question – "who and how should determine the interests of the individual, the family and even the state?" The national doctrine of education in the Russian Federation, which determined the goals of teaching and upbringing, the ways to attain them by means of the state policy regulating the field of education, the target achievements of the development of the educational system for the period up to 2025, approved by the Decree of the Government of the Russian Federation of October 4, 2000 #751, was abrogated by the Decree of the Government of the Russian Federation of March 29, 2014 #245 [7]. The new doctrine has not been developed so far. The RAE Academician A.B. Khutorsky believes that the absence of the national doctrine of education presents a threat to national security and a violation of the right of citizens to quality education. Accordingly, the teacher has to solve the problem of achieving the harmony of interests of the individual, the family, the society and the government on their own, which, however, judging by the officially published results, is the task that exceeds the abilities of the participants of the educational process.  The particular concern about the results of the patriotic upbringing served as a basis for the legislative initiative of the RF President V. V. Putin, who introduced the project of an amendment to the Law of RF "About Education of the Russian Federation" to the State Duma in 2020, regarding the quality of patriotic upbringing [3]. Patriotism, considered by the President of RF V. V. Putin as the only possible idea to unite the nation is "THE FEELING OF LOVE OF THE MOTHERLAND" and the readiness for every sacrifice and heroic deed for the sake of the interests of your Motherland. However, the practicing educators experience shortfalls in efficient methodologies of patriotic upbringing, which should let them bring up citizens, loving their Motherland more than themselves. The article is dedicated to solution to this problem based on the Value-sense paradigm of upbringing educational dynasty of the Kurbatovs [15].

MAPPING QUALITY OF PAUD AND PNF ACCREDITATION IN KULONPROGO DISTRICT, YOGYAKARTA

2021 ◽  
Vol 4 (3) ◽  
pp. 954-969
Author(s):  
Royati
Keyword(s):  
Case Study Research ◽  
Qualitative Approach ◽  
Quality Of Education ◽  
Study Research ◽  
Accreditation Program ◽  
Mapping Analysis ◽  
The Government

AbstractAccreditation is one of the governments to improve the quality of education. Likewise, to ensure the quality of education at the PAUD and PNF levels, the government held an accreditation program. However, it still has issues that need to be resolved. This study aims to identify and describe the problems of accreditation and quality mapping in the Education Office of Kulonprogo Regency. This research uses a qualitative approach and type of case study research. Based on the results of this research, in mapping the quality of accreditation in PAUD and PNF in Kulonprogo Regency, the first activity carried out was to conduct a quality mapping analysis of each institution. And the results show that the average standard kindergarten, KB, Pos PAUD, LPK and PKBM institutions that must be supervised strictly is the standard of financing. After conducting the analysis, a workshop was conducted with the Dikpora and all PAUD and PNF heads. Keywords: Quality mapping, accreditation, PAUD, PNF.

ENTREPRENEURIAL ACTIVITIES MODELING IN THE HOSPITALITY INDUSTRY BASED ON THE USE OF LAND CADASTRAL VALUATION INDICATORS

2017 ◽  
Author(s):  
Raisa Kozhukhіvska ◽  
◽  
Оlena Sakovska ◽  
Keyword(s):  
Financial Support ◽  
Hospitality Industry ◽  
The State ◽  
Practical Significance ◽  
Time Intervals ◽  
Main Disadvantage ◽  
Entrepreneurial Activities ◽  
The City ◽  
Cluster Level

The article examines the organizational basis of modeling entrepreneurial activities in the hospitality industry based on the use of indicators of cadastral assessment of land. The analysis of practical aspects of updating the results of cadastral assessment of lands of settlements of Cherkassy region has been carried out. It is stated that the cadastral assessment should take into account market situations and trends as much as possible. For the territories of localities the term of actualization in the context of revaluation should be minimum and economically justified. It is designated that the updating of the results of the state cadastral assessment of land requires significant modernization aimed at improving the quality of land assessment work and adequate replenishment of budgets at all levels. The mechanism and features of performance of works on actualization of the state cadastral estimation of the lands of settlements in the territory of Cherkassy region have been analyzed. As a result of the study, it has been found that the main disadvantage of modeling the cadastral assessment of land settlements is: the duration of time intervals between rounds of revaluation, which causes rapid aging of information. The reason for this case is related with the financial support of the works and their scale. Mechanisms for prompt updating of information on the value of land for entrepreneurial activities in the hospitality industry in Cherkassy region have been proposed. The considered method of determining the normative monetary valuation of land takes into account the most important indicators of this industry and is practically significant in collecting information and calculating all indicators in conducting cadastral valuation of land for entrepreneurial activities in the hospitality industry of Cherkassy region. The practical significance of the study is to assess the cadastral condition of land and calculate the specific cadastral value of the city of Uman, as the territory where the hospitality industry is the most developed in Cherkassy region. Due to the clarification of the specific indicator of cadastral value, the price of one square meter of such objects will increase which will allow to proportionally increase the tax component and increase the profitability of budgets at the cluster level

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