scholarly journals PROBLEMATIKA PENERAPAN AKUNTANSI BERBASIS AKRUAL PADA PEMERINTAH DAERAH ACEH TENGAH

2019 ◽  
Vol 4 (1) ◽  
pp. 56-68
Author(s):  
Yanni Syarienda ◽  
Hasan Basri ◽  
Heru Fahlevi
Keyword(s):  
Information Technology ◽  
Local Government ◽  
Financial Management ◽  
Qualitative Method ◽  
Regional Government ◽  
Case Study Approach ◽  
Study Approach ◽  
Educational Backgrounds ◽  
Information Technology And Systems

AbstractThe present study has the objective to analyze the problems in the application of accrual-based accounting at the local government of the Central Aceh. This research is also aimed to find out the strategic steps carried out by the local government in handling the problems of application of accrual-based accounting - by means of conducting a case study at Central Aceh Regional Government. The method employed in this research was qualitative method with case study approach. The results demonstrated that the application of accrual-based accounting at the Central Aceh Regional Government has been supported by the presence of regulations (Qanun) of the Central Aceh Regency on the accounting policy and SAP(Standar Akuntansi Pemerintahan) procedural system at Central Aceh Regency; followed by the socialization at the beginning of this application, which is then supported by the information technology. What become the problem here the insufficient Human Resources (HR), either in terms of experience or educational backgrounds at the Office of Central Aceh Regional Financial Management. Subsequently, the Central Aceh Regional Government, via the Office of Central Aceh Regional Financial Management, took the strategic steps to overcome the problems in the application of accrual-based accounting through: (1) special training, (2) funding/ budgeted expenditures, and (3) supportive information technology and systems. Keywords: Accrual problems, Strategic steps, Accrual basis  AbstrakPenelitian ini bertujuan untuk menganalisis permasalahan dalam penerapan akuntasi berbasis akrual pada pemerintah daerah. Kemudian penelitian ini bertujuan untuk mengetahui langkah strategis yang dilakukan pemerintah daerah dalam mengatasi masalah penerapan akuntansi berbasis akrual dengan mengambil studi kasus pada Pemerintah Daerah Kabupaten Aceh Tengah. Metode yang digunakan dalam penelitian ini adalah metode kualitatif dengan pendekatan studi kasus. Hasil penelitian menunjukkan bahwa dalam penerapan akuntansi berbasis akrual pada Pemda Kabupaten Aceh Tengah telah di dukung dengan adanya qanun/peraturan Bupati Aceh Tengah mengenai kebijakan akuntansi dan sistem prosedur Standar Akuntansi Pemerintahan (SAP) Kabupaten Aceh Tengah. Kemudian adanya sosialisasi di awal penerapan akuntansi berbasis akrual ini, yang kemudian di dukung dengan adanya teknologi informasi.Yang menjadi permasalahan disini yaitu Sumber Daya Manusia (SDM) yang kurang memadai baik dari segi pengalaman maupun dari latar belakang pendidikan pada Dinas Pengelolaan Keuangan Kabupaten Aceh Tengah. Kemudian Pemerintah Kabupaten Aceh Tengah melalui Dinas Pengelolaan Keuangan Kabupaten Aceh Tengah mengambil langkah strategis untuk mengatasi permasalahan penerapan akuntansi berbasis akrual ini melalui: (1) pelatihan khusus, (2) pendanaan/biaya yang sudah dianggarkan dan (3) teknologi dan sistem informasi yang mendukung.Kata kunci: Permasalahan akrual, Langkah strategis, Akrual basis

scholarly journals Empowering Bajo Women in Managing Household Finances In Bajo Indah Village, Soropia District, Konawe Regency, Southeast Sulawesi

2019 ◽  
Author(s):  
Ambo Upe
Keyword(s):  
Financial Management ◽  
Qualitative Method ◽  
Economic Sustainability ◽  
Case Study Approach ◽  
Household Finances ◽  
Study Approach ◽  
Debt Bondage ◽  
Fighting Spirit ◽  
Very High

This paper aims to explore what types of work are usually done by Bajo women, and how they manage household finances in order to survive and become a prosperous family. The research method used is a qualitative method with a case study approach [14]. The focus of the study is the Bajo women who work as fishermen. The results of the study show that: First, the fighting spirit and work ethic of Bajo women are very high on working. The type of work they do is very much, for example selling, making sarao hats, helping to install bait to catch suji crabs, fishing, catching octopus, looking for shellfish, gama, lola, to look for rocks to sell. Second, the management of the financial management of Bajo women's households is still very low, as a result they are still often entangled in debt. Therefore, the provision of knowledge related to household financial management is very necessary, not only to guarantee economic sustainability and their survival in the future, but also to free Bajo women in debt bondage.

scholarly journals Menakar Representasi Dalam Konflik di Pulau Pari Kepulauan Seribu Jakarta

ijd-demos ◽  
2020 ◽  
Vol 1 (3) ◽  
Author(s):  
Nadia Nur Fitriana
Keyword(s):  
Local Government ◽  
Representation Theory ◽  
Qualitative Method ◽  
Land Ownership ◽  
Symbolic Representation ◽  
Case Study Approach ◽  
Substantive Representation ◽  
Land Conflict ◽  
Study Approach

This research discuss about land conflict between actors happen in Pari Island involving society, local government and sovereign conflict happen because there are struggle land ownership namely society and sovereign claim each other ownership right to the land. The conflict gets worse when there are not clarity of local government in respon this problem, even local government tend to support one of them. This research aim for knowing th spread of conflict in Pari Island through representation theory from Hanna F. Pitkin, that are formalistic representation, deskriptif representation, symbolic representation, and subtantantif representation. Research methods using qualitative method with case study approach, as for data used are primary and secondary. The result of this research showing that land conflict in Pari Island consists of two forms namely vertical and horizontal. Power relation which comes from actors are involved in this conflict seen in the perspective representation theory. Namely, the societies leads to symbolic representation and descriptive representation. While local government as formalistic representation and Ombudsman as substantive representation. Penelitian ini membahas tentang konflik pertanahan antar aktor yang terjadi di Pulau Pari, yang melibatkan masyarakat, Pemerintah daerah dan Penguasa. Konflik terjadi karena adanya perebutan kepemilikan tanah dimana masyarakat dan penguasa saling mengklaim kepemilikan hak atas tanah tersebut. Konflik semakin parah ketika tidak ada kejelasan Pemerintah Daerah dalam menyikapi permasalahan yang ada, bahkan pemerintah daerah cenderung mendukung salah satu pihak. Penelitian ini bertujuan untuk mengetahui persebaran konflik di Pulau Pari melalui teori representasi dari Hanna.F.Pitkin yang terdiri dari representasi formalistik, deskriptif, simbolik, dan substantif. Metode penelitian yang digunakan adalah metode kualitatif dengan pendekatan studi kasus, adapun data yang digunakan adalah data primer dan sekunder. Hasil penelitian ini menunjukan bahwa konflik pertanahan di Pulau Pari terdiri dari 2 bentuk yakni vertikal dan horizontal. Relasi kuasa yang berasal dari aktor-aktor yang terlibat dalam konflik dilihat dalam sudut pandang teori representasi dimana masyarakat mengarah pada representasi simbolik dan deskrtiptif. Sedangkan pemerintah masuk dalam representasi formalistik dan Ombudsman sebagai representasi Substantif.

scholarly journals Village financial management: Case study in “Kampung Srer”

2021 ◽  
Vol 3 (1) ◽  
pp. 1
Author(s):  
Vebby Kareth ◽  
David Paul Elia Saerang ◽  
Novi Swandari Budiarso
Keyword(s):  
Financial Management ◽  
Qualitative Method ◽  
Resource Constraints ◽  
Case Study Approach ◽  
Study Approach ◽  
Communication Problems ◽  
Management Case Study ◽  
The Village ◽  
Depth Interviews

This study aims to analyze village financial management in the special autonomy region, analyze the constraints that hinder village financial management, and analyze efforts to resolve obstacles in village financial management. This study is conducted on the apparatus of Kampung Srer. This study uses a qualitative method with a case study approach and obtains the data through in-depth interviews, documentation, and observation. The results show that the village financial management in the Kampung Srer is partly in accordance with Minister of Home Affairs Regulation (or Permendagri) Number 20 of 2018 concerning the village financial management. The obstacles that hinder the management of village finances in Kampung Srer are political constraints, human resource constraints, and communication problems.  Efforts made to resolve existing constraints in the management of village finances in Kampung Srer are that the village officials who are selected have the ability that is in accordance with the field of work. There is socialization from the district and district levels related to village financial management activities in the form of increasing the capacity of village officials. There needs to be good coordination for every element in the village community, among village officials, and assistants.

scholarly journals Dedi Mulyadi Political Branding in Identifying Sundanese Purwakarta Characters

2020 ◽  
Vol 13 (1) ◽  
Author(s):  
Nila Nurlimah ◽  
Aziz Taufik Hirzi ◽  
Leti Kamila ◽  
Nur Fitriastuti
Keyword(s):  
Local Government ◽  
Qualitative Method ◽  
Qualitative Data ◽  
Government Policies ◽  
Case Study Approach ◽  
Political Activities ◽  
Study Approach ◽  
Political Branding ◽  
Changing Times

This study examines how the politics of branding conducted by the Regent of Purwakarta Dedi Mulyadi in organizing and actualizing Purwakarta as a city with Sundanese characters. This study uses a qualitative method with a case study approach, intending to map various political branding efforts undertaken by Dedi Mulyadi, both from policies in different sectors and implementation in the field. The qualitative data analysis steps such as data reduction, data presentation, and conclusion carried out simultaneously.The results of this research are Dedi Mulyadi has taken political branding strategies and has been carrying out Sundanese nuanced political activities consistently and intensively, both through policy and direct socialization to citizens practically in an interactive, consistent, active, and participatory manner. Sundanese culture in the vision and mission of the local government implemented in local government policies in various sectors; education, tourism, and spatial sector. Dedi Mulyadi internalized Sundanese culture through innovative and creative ideas by following the changing times. Dedi Mulyadi's has brought Purwakarta as a city of culture as "Purwakarta Istimewa."

Deskripsi Budaya Organisasi dalam Amal Usaha Muhammadiyah (Studi Kasus Universitas Muhammadiyah Gorontalo)

ARISTO ◽  
2018 ◽  
Vol 7 (1) ◽  
pp. 34
Author(s):  
Muh. Firyal Akbar ◽  
Sri Handyani Suprapto ◽  
Widya Kurniati Mohi
Keyword(s):  
Organizational Culture ◽  
Data Collection ◽  
Qualitative Method ◽  
Hard Work ◽  
Case Study Approach ◽  
Study Approach ◽  
Objective Description

This research is generally aimed at strengthening Muhammadiyah union institution in one of Muhammadiyah's business charity in Gorontalo Province, whereas specifically the purpose of this research is to know objective description about reality that happened at campus of Muhammadiyah University of Gorontalo from organizational culture that developed on campus This, taking into account the organizational culture found in Muhammadiyah in accordance with the PHIWM. This research uses qualitative method with case study approach. Data collection techniques used are observation, interview and documentation. Research time started from January to June 2017 From the results show that the employees have not implemented properly. Indicators of hard work still have not shown good results because most employees still do not understand the main duties and functions in work. Discipline indicators are also not well implemented where there are still many employees who enter the campus through the provisions of the time set as well while attending events on campus and when entering the time of prayer still not heed these things. The last indicator is the optimization in the work also has not shown the maximum results because only a few who are able to work effectively in accordance with the work agenda that they set previously.

The Local Government of Kulon Progo Regency Innovation in Subduing Capitalism through Community Empowerment

2020 ◽  
Vol 4 (2) ◽  
pp. 229
Author(s):  
Muhammad Eko Atmojo ◽  
Helen Dian Fridayani
Keyword(s):  
Qualitative Method ◽  
Positive Impact ◽  
Community Empowerment ◽  
Case Study Approach ◽  
Study Approach ◽  
The Past ◽  
The People ◽  
District Government ◽  
The Government

Kulon Progo Regency is one of the districts that has many innovations, one of which is community empowerment in collaboration with a modern shop abbreviated as the shop name owned by the people (tomira). This research was motivated by the achievements of the Kulon Progo district government in carrying out development and innovation in the development of the Kulon Progo region by fully involving the Kulon Progo district community through community empowerment. This initiative was taken by the government of Kulon Progo Regency to improve community empowerment and protect the people of Kulon Progo Regency from various economic threats. Considering that in the past few years many modern shops have mushroomed in each district/city, so this is what makes Kulon Progo Regency move quickly to empower the community by collaborating between MSMEs or cooperative with modern shops. This study uses a qualitative method which case study approach. With the empowerment that has been done, the original products of Kulon Progo Regency or local products can be traded in modern stores so that local products in Kulon Progo Regency can compete with national products in these modern stores. The existence of such cooperation will indirectly improve the image of Kulon Progo Regency and lift the original products of Kulon Progo Regency. The lifting of the original products of Kulon Progo Regency will have a positive impact on the community, where indirectly the economy of the community will increase so that there will be prosperity for the community. Kabupaten Kulon Progo adalah salah satu kabupaten yang memiliki banyak inovasi, salah satunya adalah pemberdayaan masyarakat bekerja sama dengan toko modern disingkat nama toko yang dimiliki oleh masyarakat (tomira). Penelitian ini dilatarbelakangi oleh pencapaian pemerintah kabupaten Kulon Progo dalam melakukan pengembangan dan inovasi dalam pengembangan wilayah Kulon Progo dengan melibatkan sepenuhnya masyarakat kabupaten Kulon Progo melalui pemberdayaan masyarakat. Inisiatif ini diambil oleh pemerintah Kabupaten Kulon Progo untuk meningkatkan pemberdayaan masyarakat dan melindungi masyarakat Kabupaten Kulon Progo dari berbagai ancaman ekonomi. Menimbang bahwa dalam beberapa tahun terakhir banyak toko-toko modern telah menjamur di setiap kabupaten/kota, jadi inilah yang membuat Kabupaten Kulon Progo bergerak cepat untuk memberdayakan masyarakat dengan berkolaborasi antara UMKM atau bekerjasama dengan toko-toko modern. Penelitian ini menggunakan metode penelitian kualitatif dengan pendekatan studi kasus, dengan metode yang digunakan adalah dokumentasi. Dengan pemberdayaan yang telah dilakukan, produk asli Kabupaten Kulon Progo atau produk lokal dapat diperdagangkan di toko modern sehingga produk lokal di Kabupaten Kulon Progo dapat bersaing dengan produk nasional di toko modern ini. Adanya kerjasama tersebut secara tidak langsung akan meningkatkan citra Kabupaten Kulon Progo dan mengangkat produk asli Kabupaten Kulon Progo. Pencabutan produk asli Kabupaten Kulon Progo akan berdampak positif bagi masyarakat, di mana secara tidak langsung perekonomian masyarakat akan meningkat sehingga akan ada kesejahteraan bagi masyarakat.

scholarly journals Infrastructure Development in Papua: Features and Challenges

2019 ◽  
Vol 3 (3) ◽  
pp. 225
Author(s):  
Fadhli Zul Fauzi ◽  
A. A. Gede Brahmantya Murti ◽  
Laili Alfiati Imamah ◽  
Nimas Hapsari
Keyword(s):  
Qualitative Method ◽  
Development Process ◽  
Regional Government ◽  
Infrastructure Development ◽  
Cultural Issues ◽  
Study Approach ◽  
Study Results ◽  
Weak Coordination ◽  
Government Institution

This article aims to examine the issue of infrastructure development in Papua Province, Indonesia. This article specifically discusses the problems confronted during the process of infrastructure development in Jayapura and the challenges in expanding them. The method used in this study is the qualitative method with a case study approach, wherein the infrastructure development case selected is the Papua Bangkit Stadium and Holtekamp Bridge located in Jayapura. Both infrastructure development cases serve as sample cases that show the extent of infrastructure development impact in Papua, and the issues that were confronted, starting from the development process up to the expansion. The study results indicate that although previous studies have shown positive correlation between development and welfare, in reality, there are several problems occurring in Papua’s infrastructure development. Preparedness of human resources, cultural issues, and weak coordination between every level of regional government institution, these are the main problems in Papua’s infrastructure development. This article is expected to assist in resolving the issues found in Papua’s infrastructure development, and to provide recommendations for resolving those issues.

scholarly journals DINAMIKA PENYINTAS MENJADI RELAWAN

2019 ◽  
Vol 4 (1) ◽  
pp. 34-44
Author(s):  
Indah Ahdiah
Keyword(s):  
Natural Disasters ◽  
Qualitative Method ◽  
Driving Factors ◽  
Motivating Factors ◽  
Human Beings ◽  
Case Study Approach ◽  
Study Approach ◽  
Humanitarian Organizations ◽  
The City

AbstrakThis study aims to determine the background and motivating factors for survivors to become local volunteers in the earthquake, tsunami and liquefaction natural disasters that occurred on September 28 in the city of Palu. The method used is a qualitative method with a case study approach. The results of the study showed that being a survivor's background in volunteering was a position as a board or member of Muhammadiyah, and there was also an interest in MDMC work. The driving factors (1) imply the meaning of Al Maun, be useful human beings, (2) as an act of gratitude, (3) an expression of gratitude for the opportunity of life given by God, (4) working as a volunteer becomes one of the ways to restore emotions.Keywords : survivor, volunteer, humanitarian organizations

scholarly journals The Communication Competence of Visual Reader at Visually Impaired's Cinema

2020 ◽  
Vol 8 (2) ◽  
pp. 225
Author(s):  
Cut Meutia Karolina ◽  
Eni Maryani ◽  
Dian Wardiana Sjuchro
Keyword(s):  
Communication Skills ◽  
Visually Impaired ◽  
Qualitative Method ◽  
Communication Competence ◽  
Communication Effectiveness ◽  
Case Study Approach ◽  
Study Approach ◽  
Management Effort ◽  
Key Competencies

Bioskop Harewos is a cinema that specialized in visually impaired film viewers in Bandung, Indonesia.  The cinema runs with a traditional and distinct watching process. Some important concepts used in this research are related to communication competences; Visually impaired; and film. Using a qualitative method with constructivism paradigm and case study approach, this research tries to uncover several aspects, such as the communication capabilities of Visual Readers in Bioskop Harewos; the management effort of Bioskop Harewos in enhancing the communication effectiveness between Visual Readers and visually impaired viewers; also the competency of communication skills that required by Visual Readers. The result of this study revealed that the communication skills of Visual Readers in terms of being a prompter to visually impaired viewers were still under expectation. In terms of improving communication skills, the manager of the Bioskop Harewos has made several introductions and pre-viewing activities, yet the result is not as expected. This research also found three key competencies that are a necessity to be possessed by Visual Readers.

scholarly journals Pengelolaan Keuangan Desa : Studi Pada Desa Ploso Kecamatan Jombang Tahun Anggaran 2012-2016

2019 ◽  
Vol 2 (2) ◽  
pp. 119
Author(s):  
Andrianto - Andrianto
Keyword(s):  
Financial Reporting ◽  
Financial Management ◽  
Qualitative Method ◽  
Financial Statement ◽  
Research Implementation ◽  
Study Approach ◽  
Interview Method ◽  
The Village ◽  
Computerized System

With the enactment of Law No. 6 of 2014 on villages, it is desirable that in the management of the village, especially in the management of its finances, it can be done accountably and responsibly. This study aims to identify the financial management of the village along with the problems associated with the management of village finances conducted in the Village Ploso Jombang. This research uses qualitative method with case study approach, where most of the research implementation mostly use observation and interview method. The results show that in the management of village finances there are main issues that is the lack of knowledge of village head and its officials in the management of budget and village finances. This research proposes the existence of computerized system accompanied by training and guidance of village financial management from local government apparatus, so it is expected that village financial reporting can be done by fast process and with output of accountable and accountable financial statement.

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