scholarly journals Praktik Pengawasan Pengelolaan Keuangan Sekolah

2019 ◽  
Vol 4 (1) ◽  
pp. 15-23
Author(s):  
Sri Rahayu ◽  
Mukhzarudfa ◽  
Yuliusman ◽  
Yuliana
Keyword(s):  
Financial Management ◽  
School Principals ◽  
Quantitative And Qualitative Research ◽  
School Supervision ◽  
School Plans ◽  
Depth Interviews ◽  
Technical Guidance ◽  
Implementation Stage ◽  
Research Show

ABSTRACT   The purpose of this research to uncover the practice of supervision on school financial management. The data used in the form of primary to be collected through the questionnaire and in-depth interviews. Respondents and informants of this study were school principals and supervisors. Quantitative and qualitative research methods were used in this study. The results of the research show that supervision at the planning and implementation stage is very good, as evidenced by the involvement of stakeholders in the preparation of school plans, although with different patterns. Supervision at the reporting and accountability stage are still at a good position. The role of supervisor is very needed in supervising school financial management. Supervisory competence regarding financial management must be improved through training, socialization and technical guidance. Keywords :  School , supervision , efficiency and effective         ABSTRAK   Tujuan penelitian ini untuk mengungkap praktik pengawasan pengelolaan keuangan sekolah. Data yang digunakan berupa data primer yang akan dikumpulkan melalui kuesioner dan wawancara mendalam. Responden dan informan penelitian ini adalah kepala sekolah dan pengawas sekolah. Metode penelitian kuantitatif dan kualitatif digunakan pada penelitian ini. Hasil riset menunjukkan pengawasan pada tahap perencanaan dan pelaksanaan sangat baik,  terbukti dengan keterlibatan stakeholders dalam penyusunan rencana sekolah, walaupun dengan pola yang berbeda-beda. Pengawasan pada tahap pelaporan dan pertanggungjawaban masih berada pada posisi baik. Peran pengawas sangat dibutuhkan dalam pengawasan pengelolaan keuangan sekolah. Kompetensi pengawas tentang pengelolaan keuangan harus ditingkatkan melalui pelatihan, sosialisasi dan bimbingan teknis. Kata Kunci : Sekolah, Pengawasan, efisiensi dan efektif.

scholarly journals Analisis Determinan Pengungkapan Islamic Social Reporting (ISR) di Perusahaan Yang Terdaftar Di Jakarta Islamic Index (JII)

2019 ◽  
Vol 4 (1) ◽  
pp. 24-33
Author(s):  
Riman Abimayu ◽  
Mukhzarudfa ◽  
Tona Aurora Lubis
Keyword(s):  
Financial Management ◽  
School Principals ◽  
Quantitative And Qualitative Research ◽  
School Supervision ◽  
School Plans ◽  
Depth Interviews ◽  
Technical Guidance ◽  
Implementation Stage ◽  
Research Show

ABSTRACT  The purpose of this research to uncover the practice of supervision on school financial management. The data used in the form of primary to be collected through the questionnaire and in-depth interviews. Respondents and informants of this study were school principals and supervisors. Quantitative and qualitative research methods were used in this study. The results of the research show that supervision at the planning and implementation stage is very good, as evidenced by the involvement of stakeholders in the preparation of school plans, although with different patterns. Supervision at the reporting and accountability stage are still at a good position. The role of supervisor is very needed in supervising school financial management. Supervisory competence regarding financial management must be improved through training, socialization and technical guidance. Keywords :  School , supervision , efficiency and effective         ABSTRAK Tujuan penelitian ini untuk mengungkap praktik pengawasan pengelolaan keuangan sekolah. Data yang digunakan berupa data primer yang akan dikumpulkan melalui kuesioner dan wawancara mendalam. Responden dan informan penelitian ini adalah kepala sekolah dan pengawas sekolah. Metode penelitian kuantitatif dan kualitatif digunakan pada penelitian ini. Hasil riset menunjukkan pengawasan pada tahap perencanaan dan pelaksanaan sangat baik,  terbukti dengan keterlibatan stakeholders dalam penyusunan rencana sekolah, walaupun dengan pola yang berbeda-beda. Pengawasan pada tahap pelaporan dan pertanggungjawaban masih berada pada posisi baik. Peran pengawas sangat dibutuhkan dalam pengawasan pengelolaan keuangan sekolah. Kompetensi pengawas tentang pengelolaan keuangan harus ditingkatkan melalui pelatihan, sosialisasi dan bimbingan teknis. Kata Kunci : Sekolah, Pengawasan, efisiensi dan efektif.

The Role of Auditing Firms in Promoting Ethical Consumerism

2020 ◽  
pp. 39-52
Author(s):  
Ebtihaj A. Al-A'ali
Keyword(s):  
Qualitative Research ◽  
Ethical Awareness ◽  
Telephone Interviews ◽  
Ethical Consumerism ◽  
Depth Interviews ◽  
Research Show

This research examines the roles of auditing firms to spread ethical awareness. Auditing firms' roles can also enhance understanding of business companies regarding ethical consumerism. This can be accomplished by assisting businesses to develop their own ethical programs. The programs can enable companies to achieve profit and maintain desirable reputation in relation to investors, employees, and customers. Qualitative research is employed in this research. Based on snowballing technique, six in-depth interviews and two more telephone interviews were conducted. The findings of the research show that auditing firms are not familiar with the issue of ethical consumerism to promote. Businesses have not approached auditing firms to aid them in developing their own ethical programs. Such aid is not seen by auditing firms however as prohibited non-auditing services.

School principals’ role in the interplay between the superintendents and local education authorities

2015 ◽  
Vol 53 (2) ◽  
pp. 287-306 ◽  
Author(s):  
Audrey Addi-Raccah
Keyword(s):  
School Districts ◽  
Elementary School Principals ◽  
Design Methodology ◽  
School Principals ◽  
Boundary Spanners ◽  
Unique Contribution ◽  
Content Type ◽  
Educational Authority ◽  
Depth Interviews

Purpose – The purpose of this paper is to probe the extent to which principals, as boundary spanners, manage with the influence of the local educational authority (LEA) and the superintendent over school matters. Design/methodology/approach – The study is based on sequential quantitative→qualitative explanatory mixed research design. It is based on a sample of 161 Hebrew elementary school principals in two school districts in Israel who completed a questionnaire and on in-depth interviews with four school principals. Findings – The findings indicated that school principals initiate assistance from the superintendent and the LEA depending on the influence they have in schools. However, they utilize their relations with each external agency differently. With the LEA, they established mutual exchange relations whereas school principals engage with the superintendent in order to negotiate more effectively with the LEA. By doing so, principals can control external agencies’ involvement in schools along with strengthening the power of the central educational authority. Originality/value – The study makes a unique contribution to the literature on school principals’ role with external agencies by revealing their navigation and balancing among the various factors that influence schools. The study highlights the agential role of school principals.

scholarly journals AKUNTABILITAS KEUANGAN DESA (STUDI KASUS DESA NGENTRONG KECAMATAN KARANGAN KABUPATEN NGANJUK)

2019 ◽  
Vol 2 (1) ◽  
Author(s):  
Fauziah Hanum
Keyword(s):  
Financial Management ◽  
Qualitative Approach ◽  
Critical Factors ◽  
Key Factors ◽  
Financial Accountability ◽  
Village Government ◽  
Consultative Body ◽  
The Village ◽  
Depth Interviews

This study analyzes the accountability of village funds and the key factors. This study uses a qualitative approach by conducting in-depth interviews with informants at every stage of planning, implementing, administering, reporting, accountability, coaching, and supervision of village financial management. The results of this study indicate that village financial accountability is applied by law number 6 of 2014 with the critical factors of the effectiveness of the village government in managing finances independently but is accompanied by a less than the optimal role of the village consultative body (BPD).

scholarly journals Analysis of Mosque Financial Management to Optimization the Role of Mosque in Advancing Communities Using Critical Ethnomethodology Studies

2019 ◽  
Vol 4 (2) ◽  
Author(s):  
Sugiharto Sugiharto ◽  
Dewi Kirowati ◽  
Vaisal Amir
Keyword(s):  
Financial Management ◽  
Secondary Data ◽  
Primary Data ◽  
Analysis Tool ◽  
Leadership And Management ◽  
Cultural Life ◽  
Expected Outcome ◽  
Modern Era ◽  
Depth Interviews

The purpose of this study is to see the extent of mosque financial management to optimize the role of the mosque in advancing the surrounding community both in terms of religious, economic, social, and cultural. In addition, this study also aims to see the extent of the influence of the mosque in the formation of community character in the environment around the mosque. This research focuses on governance carried out by the management, including leadership and management of the resources they have in advancing economic, social, cultural life and shaping the character of a more religious society. The method used in this research is qualitative non-positivistic, using a critical ethnomethodology analysis tool. Primary data in this study were obtained through in-depth interviews and direct observation. While secondary data in the study were obtained by looking at the records held by the manager as well as other data related to the research object. The expected outcome is the identification of problems with the financial management of the existing mosque and the resolution of the problem with the aim of optimizing the role of the mosque in building and advancing the community around the main mosque in facing the modern era as it is today. In addition, the results of this study will also be an input and reference for the mosque's financial management that is independent and has an impact on the progress and prosperity of the community (both physically and mentally).

scholarly journals Neoliberal stratification: The confounding effect of the school poverty quintile ranking system in South Africa

2020 ◽  
Vol 40 (4) ◽  
pp. 1-9
Author(s):  
Suriamurthee Moonsamy Maistry ◽  
Ian Edward Africa
Keyword(s):  
South African ◽  
Financial Management ◽  
School Principals ◽  
Low Socioeconomic ◽  
The Public ◽  
School Poverty ◽  
South African School ◽  
School Financing ◽  
Depth Interviews ◽  
State Functions

The South African school education landscape is distinctly uneven as it relates to school financing. The state’s attempt at differentiated funding via the quintile system is vaunted as an initiative to address the needs of poor schools. It parades as a commitment to a redress agenda. Since implementation, the socioeconomic demography has changed significantly for many schools. Some have experienced an exodus of fee-paying learners and an increase in poor learners residing in newly established informal settlements. There is limited understanding of the extent of the financial crises that these schools face. In this article we examine the financial management struggles of schools from low socioeconomic contexts. Eight schools in the Greater Durban area were purposively sampled and a series of in-depth interviews were conducted with school principals. The study revealed that principals were involved in constant struggles to manage their schools in the context of dire financial constraints. The advent of outsourcing of procurement is a distinct neoliberal move that relegates previously state functions to the ambit of the market. Profit-driven procurement agents systematically drain the public purse as they wilfully render services and supplies incommensurate with the charges they levy.

scholarly journals IMPLEMENTASI ZAKAT SEBAGAI PENDAPATAN ASLI DAERAH

2019 ◽  
Vol 5 (1) ◽  
pp. 21-46
Author(s):  
Dahlawi Dahlawi
Keyword(s):  
Public Service ◽  
Financial Management ◽  
Service Center ◽  
The People ◽  
The Government ◽  
Regular Work ◽  
Work Coordination ◽  
Depth Interviews ◽  
And Training ◽  
Technical Guidance

Management of zakat, donations, endowments, other religious assets and supervision of trusteeship in Aceh has not been realized as expected. This research was conducted to further study about the implementation of management carried out by Baitul Mal based on Qanun Number 10 of 2018, especially zakat as Regional Original Revenue (PAD). This study is a qualitative study using in-depth interviews with 11 (eleven) informants who are Baitul Mal Aceh apparatus and related elements, as well as observation and documentation. The results showed that, the implementation of the management of Zakat by Baitul Mal Aceh based on Aceh Qanun Number 10 of 2018 had not been realized optimally, because it was still focused on the management of zakat which was sourced from the income of the government apparatus. Theefforts to better understand about Zakat, PAD and Baitul Mal need to be done through increasing internal and external intensively socialization  through mass media and electronic media, meetings and training, seminars, technical guidance, more regular work coordination, professional apparatus placement, adequate work facilities, clear and consistent work rules or SOPs must be followed up with various implementing regulations as a basis for implementing Qanun Number 10 of 2018. It is to adopt the organizational structure, duties, functions, authorities and work system as a single unit in the form of financial management patterns of regional public service center (BLUD) and stipulates zakat as a special PAD. The involvement of informants from relevant government agencies and the community from representatives of the people, academics, scholars of the dayah/pesantren and other general public is needed to obtain more varied research results.

scholarly journals The Role of Social Media in Purchasing Behaviour of Young Digital Customers in Poland

2020 ◽  
Vol 19 (3) ◽  
pp. 43-61
Author(s):  
Milena Le Viet-Błaszczyk ◽  
Juliusz Lerman
Keyword(s):  
Social Media ◽  
Interpersonal Communication ◽  
Purchasing Decisions ◽  
Jel Codes ◽  
Quantitative And Qualitative Research ◽  
Market Situation ◽  
Purchasing Behaviour ◽  
Depth Interviews ◽  
Purchasing Process

Background. The dynamically developing technology and changing system of interpersonal communication has modified the customers’ approach to the process of making purchasing decisions. The literature has even developed the concept of a new customer – a digital one. The market situation forced companies to look for effective modern tools for their marketing communication. One of such tools to reach digital customers is social media. Research aims. The aim of the article is to indicate the role of social media in the purchasing process of Polish digital customers aged 18–26. Methodology. The conclusions presented in the article are the result of an analysis of quantitative and qualitative research, which consisted of a survey with 140 respondents and of 6 individual in-depth interviews. Findings. The conducted research has shown that social media have a significant role in customers’ purchasing decisions. They influence the perception of the brand by customers but also the purchase of specific products. Based on the research results, it can be assumed that SM functionalities that shorten the purchasing process will be developed in the future, and the role of social media in the purchasing process will grow. JEL Codes: M3, M30, M31, M37.

scholarly journals OPPORTUNITIES AND CHALLENGES IN THE IMPLEMENTATION OF TEN REVITALIZATION STRATEGIES OF VOCATIONAL SCHOOLS IN INDONESIA: SCHOOL PRINCIPALS’ VOICES

2020 ◽  
Vol 4 (2) ◽  
pp. 60
Author(s):  
Ahmad Kailani ◽  
Dina Rafidiyah
Keyword(s):  
School Principals ◽  
Local Economy ◽  
Vocational Schools ◽  
Automation System ◽  
Qualitative Phenomenology ◽  
Professional Development Training ◽  
Private And Public ◽  
The Government ◽  
Depth Interviews

The alumni of Vocational Schools (VS) have contributed to the increasing number of unemployment recently. At the onset, the main objective of vocational education is to produce ready to work alumni. However,  the more the schools produce alumni, the higher the number of jobless people in this country. To tackle the issue,  the government launch revitalization programs for VS’s across Indonesia. The implementation of the program is intended to cut down the number of unemployment and poverty. To explore the implementation of the program within a vocational context, this study was undertaken to look at the understanding of VS principals about the revitalization programs as well as the ten core strategies of the program. Besides, the study was also conducted to explore the problems faced the principals and their expectations of the revitalization program. A qualitative phenomenology study using in-depth interviews were conducted to garner the data from nine school principals of private and public VS’s in South Kalimantan Province, Indonesia. The findings indicate that the improvement of the competency of certified teachers is essential. Furthermore, the availability of business and industrial based (DUDI) facilities and learning resources, as well as the availability of professional development training through a link and match programs, are also important. On the other hand, the establishment of Management Information System (SIM) based on School Automation System (SAS), industry-based curriculum, teaching factory, tutorial video, local wisdom, and the role of VS as the triggers of the local economy needs more socialization by the government.

scholarly journals Analisis Akuntabilitas Penyelenggaraan Kewenangan Dekonsentrasi Pada Kantor Badan Lingkungan Hidup Provinsi Sulawesi Utara

2018 ◽  
Vol 9 (1) ◽  
Author(s):  
Chintia S Aleng ◽  
Grace B Nangoi ◽  
Winston Pontoh
Keyword(s):  
Program Implementation ◽  
Central Government ◽  
Monitoring And Evaluation ◽  
Accurate Information ◽  
Purposive Sampling ◽  
Study Approach ◽  
Depth Interviews ◽  
Technical Guidance ◽  
Research Show

Abstract. The purpose of this research is to analyze the accountability of the implementation of deconcentration authority in Badan Lingkungan Hidup Provinsi Sulawesi Utara. This is a qualitative research with case study approach. Data were obtained by in-depth interviews, observation and documentation study. Key informants were determined by purposive sampling based on the criterias in order to get the exact and accurate information. Interviews were then transcribed into data transcription. They were analyzed, given code, and categorized into themes. Data were analysed by content analysis. The result of research show that the implementation of deconcentration authority in Badan Lingkungan Hidup Sulawesi Utara is conducted based on technical guidance for the implementation of environmental deconcentration authority that involve direction policy, planning, budgeting, implementation, reporting, monitoring and evaluation, performance assesment, guidance and supervision. However, the implementation of deconcentration is not yet accountable. It is because of the inefficient planning, ineffective maximization of the fundings source in prioritising regional needs optimally. The obstacles in implementing the programs successfully are: (1) rationalization of budget from central government to local government; (2) delay in deconcentration reporting to KPPN Manado; (3) inadequate availability of supporting facilities of deconcentration program implementation; (4) ineffective guidance and supervision. These obstacles have caused the determined target can not be accomplished in accordance to the achievement of realization.Keywords : Accountability, Authority Delegation, deconcentrated fund, Work ProgramAbstrak. Penelitian ini bertujuan untuk menganalisis akuntabilitas penyelenggaraan kewenangan dekonsentrasi pada Kantor Badan Lingkungan Hidup Provinsi Sulawesi Utara. Penelitian ini menggunakan metode kualitatif dengan pendekatan studi kasus. Data diperoleh dengan teknik wawancara mendalam, observasi dan studi dokumentasi. Informan kunci ditetapkan secara purposive sampling dengan syarat memenuhi kriteria yang ditetapkan untuk mendapatkan informasi yang tepat dan akurat. Hasil wawancara di-transcribe menjadi transkrip data, kemudian dianalisis, diberi kode, dan dikategorikan ke dalam tema. Analisis data menggunakan analisis isi. Hasil penelitian menunjukan bahwa Penyelenggaraan Kewenangan Dekonsentrasi pada Kantor Badan Lingkungan Hidup Provinsi Sulawesi Utara dilaksanakan berdasarkan petunjuk teknis penyelenggaraan dekonsentrasi bidang lingkungan hidup meliputi arah kebijakan, perencanaan, penganggaran, pelaksanaan, pelaporan, pemantauan dan evaluasi, penilaian kinerja, serta pembinaan dan pengawasan. Namun penyelenggaraan dana dekonsentrasi belum akuntabel, hal ini dikarenakan perencanaan yang belum efektif dan efisien dalam memaksimalkan sumber dana secara optimal untuk memprioritaskan kebutuhan daerah. Hambatan keberhasilan program disebabkan : (1) proses rasionalisasi anggaran dari pemerintah pusat kepada pemerintah daerah; (2) masih adanya keterlambatan pelaporan dekonsentrasi ke KPPN Manado; (3) belum memadainya ketersediaan sarana dan prasarana penunjang pelaksanaan program dekonsentrasi; (4) pembinaan dan pengawasan dekonsentrasi yang belum efektif dalam pelaksanaannya. Hal tersebut menyebabkan target yang telah ditetapkan belum sesuai dengan pencapaian realisasi.Kata Kunci : Akuntabilitas, Pelimpahan Kewenangan, Dana Dekonsentrasi, Program Kerja 

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