scholarly journals Implementation of Performance-Based Budgeting: A Phenomenological Study on National Land Agency

Author(s):  
Miftah Ruli Hartanto ◽  
Busaini . ◽  
Animah .

This study aims to describe the implementation of performance-based budgeting in the Regional Office of the National Land Agency of West Nusa Tenggara Province. This research was conducted by using qualitative research approach. The focus of research in this study is the implementation of performance-based budgeting in terms of budget planning, budget realization, performance evaluation, and reporting. The data used in this study include primary data and secondary data with data collection techniques such as observation, interview, and documentation study. The data in this research is analyzed using qualitative data analysis technique of interactive model from Miles and Huberman. The validity of the data obtained through triangulation test source. The results showed that in general, budget managers in the Regional Office of the National Land Agency of West Nusa Tenggara Province have understood the meaning of Performance Based Budgeting. However, so far they have not implemented Performance Based Budgeting properly because: (a) Unset and established strategic work unit level plan (b) frequent budget revisions due to incompatibility between annual work plans and actual circumstances (c) Control and evaluation system which is still weak (d) in terms of reporting performance only to meet formalities and administration.

2019 ◽  
Vol 2 (4) ◽  
pp. 56 ◽  
Author(s):  
Nur Intan ◽  
Abdul Kadir ◽  
Rahman Tandi

This study used a descriptive qualitative research method with the technique of determining informants by purposive sampling. The technique of data collection is done by collecting primary data (interviews and observations) and collecting secondary data (literature studies and documentation). While the data analysis technique uses qualitative data analysis techniques.The results of this study indicate that the current waste management strategy at the Kendari City Environment and Forestry Service is quite maximal in overcoming waste generation. This can be seen from the strategic planning carried out by the Kendari City Environment and Forestry Service in the implementation of being able to increase the waste reduction target in carrying out its vision and mission of realizing Kendari which is clean and beautiful. While for operational planning at the Kendari City Environment and Forestry Service, it is still not optimal, it is faced with a related obstacle, namely the lack of technical staff available in their respective fields. This lack of a workforce can result in increasing volumes of waste every day because the population is not proportional to the number of employees, especially workers who handle the waste.


2020 ◽  
Vol 4 (3) ◽  
pp. 311
Author(s):  
Palupi Sri Wijayanti ◽  
Ganung Anggraeni

This study aims to determine the level of mathematical literacy skills in the integrated thematic book on the theme of saving creatures in grade 6 used by the students. This research approach is descriptive qualitative and the type of research is literature. Primary data sources are integrated thematic books on the theme of saving living beings in grade 6 and secondary data sources are references to support students' mathematical literacy abilities. The data processing technique is done by editing, organizing, and drawing conclusions. The data analysis technique used is the content analysis which aims to provide systematic and printed written information and discussion. The results showed that the mathematics literacy skills of students in grade 6 SD were at level one, two, and three. Level three explains that students can carry out procedures clearly, including procedures that require sequential decisions.


2021 ◽  
Vol 5 (1) ◽  
Author(s):  
Saharisyah Syafarini ◽  
M Fachri Adnan

This study aims to see the extent to which the impact of the development of oyster beach tourism objects on the economy of the Tapakis village community carried out by the tourism and sports office of Padang Pariaman district and to find out what are the obstacles that occur when developing oyster beach tourism. This research is based on the existence of problems in the tourism object of the Tapakis oyster beach such as development that has not been maximized and tourist facilities that are not well managed. This research uses qualitative research using descriptive methods. The informants in this study in this study, namely the Tourism Development Sector, the Promotion and Creative Economy Sector, the Wali Nagari Tapakis, the Tourism Awareness Group and Community Figures.The data of this research are primary data and secondary data. Data collection techniques are carried out by means of interviews and documentation studies, as well as testing the validity of the data by using triangulation techniques and using reference materials. The data analysis technique in this study was carried out by summarizing the records that were found in the field and assisted by data collection tools such as cellphone recorders with informants while in the field, after which a conclusion was obtained. The results of this study indicate that the impact of the development of oyster beach tourism objects on the economy the community of Tapakis village, Padang Pariaman district. The youth tourism and sports office as well as Pokdarwis members have carried out promotions such as placing advertisements, billboards, magazines, newspapers, browsers, Facebook and Instagram. Currently, the facilities at Oyster Beach are adequate, but these facilities have not been well managed at this time and from an environmental perspective it is still not clean enough. the level of visits to tourist objects has started to increase now compared to previous years as well as the economic income of the people around oyster beach tourism has started to improve as well today. 


2020 ◽  
Vol 2 (2) ◽  
pp. 22-47
Author(s):  
Eka Abdul Hamid ◽  
Rika Wanda Nuraeni Zakiya

This study aims to: 1) find out Luqman Al-Hakim's moral message contained in Q.S. Luqman verses 12 to 19. 2) know how Islamic education is from a moral aspect, 3) know the moral message of Luqman Al-Hakim in Islamic education. This type of research is qualitative research using a library research approach/literature review, with the primary data being the Alquran Surah Luqman verses 12 to 19, and secondary data is the Al-Maroghi interpretation by Ahmad Mustofa Al-Maraghi, the interpretation of M. Quraisy Shihab by M Quraish Shihab and Ibn Kathir's commentary by Imam Abi Al-Hasan Ali Bin Ahmad, books, and scientific works, journals, and various other sources, related to research. The results showed that there are four moral messages contained in Surah Luqman verses 12 to 19 according to Islamic education. The four moral messages are in accordance with the basis of Islamic education, namely instilling aqidah in children, teaching them to be grateful and devoted to Allah and their parents, accustoming them to doing good deeds from an early age, and teaching them noble morals and the ethics of interacting with others.


2017 ◽  
Vol 1 (1) ◽  
pp. 57
Author(s):  
Ida Ayu Laksmi Umaningrum

<p><em>Pura Jati, located in Pakraman Keranjangan Village, Manukaya Village, Tampaksiring District, Gianyar Regency has a belief in the form of a barong that is maparab Ida Bhatara Ratu Gede which is believed to be a form of manifestation of Ida Sang Hyang Widhi Wasa. Where Ida Bhatara Ratu Gede is worshiped at Pura Jati Desa Pakraman The extension is in its manifestation has some uniqueness on the part of his body which is slightly different from barong ket ket / ketet other. As well as in worship is believed to have several functions for the welfare of society.            <br />This research uses the type of qualitative approach, research approach used is the philosophical approach of the divinity is brahma jnana. Types of data used are qualitative data, data sources are primary data and secondary data. The instrument of this research is the researchers themselves who are supported by the tools in the interviews such as cameras and voice recorders. Determination technique of informant use purposive sampling technique with technique of non random sampling. Data collection techniques in this study was conducted through observation techniques conducted in the field, derived from interviews conducted with the informants, and supported by documentation techniques all presented in the presentation of data analysis. <br />The results of the research that has been done, namely the form and worship of Ida Bhatara Ratu Gede, where the worship is done starting every five days at pliwon kliwon, on piodalan he held every six months that is on saniscara kliwon wuku krulut, On Galungan Day during 45 days until the day of his piodalan on tump krulut. The function of Ida Bhatara Ratu Gede worship here is as a function of treatment where the media used in the form of oil and tirtha. The function of rwa bhineda is where in his worship there is a rangda that accompanies him in each staging candidate. A protection function, which is niskala he is believed to always protect his people from harm. The function of surrender, where everyone who has resigned to the suffering of his illness surrender his fate completely to Ida Bhatara queen Gede.serta in worship has philosophical values, religion, divinity and social values for the life of society.           </em></p>


2019 ◽  
Vol 7 (2) ◽  
pp. 316
Author(s):  
Firdaningsih Firdaningsih ◽  
Muhammad Sri Wahyudi ◽  
Rahmad Hakim

<p><em>This study aims to compare eight groups of zakat recipients in the opinion of ulama and the actualization of amil zakat institutions to eight groups of zakat recipients. This research used qualitative research with phenomenological approach as a part of qualitative research that explore a phenomena based on perspective and people awareness. The data collected are primary data and secondary data. The object used in this study is the opinion of ulama, Amil Zakat institution Nurul Hayat KC Malang and LAZISMU Malang Regency. Method of data collection are interview, documentation and observation. While data analysis technique uses content analysis techniques.</em><em>The results of this study, there are similarities in the analysis text that is based on the opinions of </em><em>ulama</em><em> and contexts which are actualization by the amil zakat institution, both Nurul Hayat KC Malang and LAZISMU Malang Regency.</em><em> </em><em>Except for the riqab group which in the actualization by LAZISMU Malang Regency which had expansion meaning, so that the distribution of zakat was not only for the people free from slavery but also for those who are in opressed.</em></p><br /><em> </em>


2020 ◽  
Vol 1 (2) ◽  
Author(s):  
Lilik Septriyana

The number of frauds has evolved with various forms, such fraud committed by bank employees. This study will focus on three legal issues, namely what is the mechanism for offering credit takeovers to customers at Bank Mandiri which in fact can be carried out by outsourcing personnel? What is the ratio legis for the Decision of PN Tanjungkarang Number 664/Pid.B/2017/PN.Tjk actions of outsourcing employees at PT Bank Mandiri? And how to build a security management system for Bank Mandiri against fraudulent attempts by outsourced employees? The research approach in this study is normative juridical approach and an empirical approach by using secondary data and primary data, and qualitative data analysis. The results of the study is the factors of outsourcing employees of PT Bank Mandiri has authorized to offer credit take over to customers, because of social strata factor, economic factors and environmental factors. Judges' consideration of fraud by outsourced employees of PT Bank Mandiri in Decision Number 664/Pid.B/2017/PN.Tjk is based on evidence, witness statements, expert statements, indictments of the Public Prosecutor, elements of the Prosecutor's Indictment, as well as incriminating and mitigating matters. Ideal law enforcement against fraud by outsourced employees PT Bank Mandiri has the aim to punish outsourced employees so that they become a deterrent and not to repeat their actions later on and tend to improve the lives of many people.


2016 ◽  
Vol 6 (1) ◽  
pp. 25
Author(s):  
Bertha Lubis ◽  
S. Mulyaningsih

AbstractResearch intention to obtain an overview of e-ID card policy implementation in the DistrictCiranjang Cianjur. Objective 1) To determine and analyze the coordination between theDepartment of Population and Civil Registration with the District and 2) To determine theconstraints in the implementation of e-ID card in District Ciranjang Cianjur.This study used a descriptive research design analysis with a qualitative approach. This studyincludes qualitative research, which produces descriptive data. Qualitative research is alsomore emphasis on the process rather than in terms of results, but that with this research mayreveal the problem of what is in accordance with the reality on the ground. Scope of thisresearch is on the implementation of e-ID card policy.The primary data source is interviews with sources (informants) and take into account anyinformant, supported by secondary data from document texts, written data, and photographs.Data Collection Techniques and Instrument Research Interview/Interview and DocumentationData analysis technique used in this study is the analysis by collecting interactive model.Analysis of data: reduction, data display and conclusion Withdrawal.Keywords: population, recording and e-ID card


2017 ◽  
Vol 1 (1) ◽  
pp. 1
Author(s):  
Eko Prasetyo Ocktavianto ◽  
Iwan Triyuwono ◽  
Lilik Purwanti

<p>This study aims to gain an understanding of the importance of maintaining the consistency of planning and budgeting from the viewpoint of the Local Government Budget Team (TAPD). Using a phenomenological approach allows the disclosure of meaning systematically related to the phenomenon being studied. The study was developed using primary and secondary data sources. The primary data were derived from unstructured interviews and the secondary data used by researcher were in the form planning and budgetting documents, namely, RPJMD, RKPD, KUA PPAS and APBD. Some findings indicate that there are still many problems in the process of budget planning and budgeting at the research site. The problems manifest in the form of constraints in achieving consistency in planning and budgeting caused by both internal and external factors. Eventually, the results of the study conclude that efforts to maintain the consistency of planning and budgeting interpreted by TAPD of Probolinggo as guidance in realizing the accountability of the financial performance of local government through loyalty, effective evaluation and supervision and strong commitmen from the employees.</p><p> </p><p><strong>Keywords</strong>: budget, consistency, planning and budgeting, TAPD</p>


2021 ◽  
Vol 4 (1) ◽  
pp. 1-15
Author(s):  
Syarif Saddam Rivanie ◽  
Avelyn Pingkan Komuna ◽  
Alif Arhanda Putra ◽  
Putera Fardhi Utama ◽  
Abd. Kahar Muzakkir

This study aims to find out what laws and regulations in Indonesia protect children as criminals due to being stimulated by pornography. This research uses normative legal research methods. The data used in this study are primary data and secondary data. The data analysis technique used is qualitative data analysis techniques. The study results indicate that several laws in Indonesia protect children as perpetrators of criminal act due to being stimulated by pornography. In this case, it consists of Law No. 4 of 1979, Law No. 39 of 1999, Law No. 17 of 2016, Law No. 44 of 2008, and Law No. 11 of 2012. This can be seen from all the considerations of the Panel of Juvenile Judges in deciding the criminal case of sexual intercourse committed by the perpetrator YY against the victim of FH. Therefore, it is hoped that law enforcers regarding the handling of children who commit criminal acts resulting from being stimulated by pornography can distinguish their treatment from criminal acts in general, such as theft. In addition, children who commit crimes due to being stimulated by pornography must also be accompanied by a psychologist to ensure that the child's mental condition can return to normal. Assistance by religious leaders must also be done so that children can return to the right path and be blessed by God.


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