scholarly journals KEWENANGAN DPRD PROVINSI JAWA TENGAH DALAM MENERIMA LAPORAN HASIL AUDIT BPK BERDASARKAN UNDANG-UNDANG NOMOR 23 TAHUN 2014 TENTANG PEMERINTAHAN DAERAH

2017 ◽  
Vol 7 (2) ◽  
pp. 155
Author(s):  
Heni Tri Susilowati ◽  
A Heru Nuswanto ◽  
Sukimin

<p>Penelitian ini di latarbelakangi dengan adanya Undang-Undang Nomor 23 Tahun 2014</p><p align="center">Pedoman dan Tata Cara Dewan Perwakilan Rakyat Daerah (DPRD) menerima laporan hasil pemeriksaan  audit  keuangan  pemerintah  provinsi  oleh  Badan  Pemeriksa  Keuangan  (BPK),</p><p align="center">mewajibkan  bagi  pemerintah  daerah  agar  melakukan  kegiatannya  berdasarkan  tugas  dan tanggung  jawab  dari  pejabat  yang  berwenang.  Dalam  penelitian  ini  akan  melihat  tentang</p><p align="center">kewenangan DPRD Provinsi jawa Tengah dalam menerima laporan hasil audit BPK, kendala</p><p align="center">DPRD dalam menerima laporan hasil audit BPK dan upaya mengatasinya. Jenis penelitian yang digunakan adalah yuridis sosiologis dengan spesifikasinya deskriptif analitis. Metode penentuan</p><p align="center">sampelnya  adalah  <em>purposive  sampling</em>.  Data  yang  dipergunakan  adalah  data  primer  yang</p><p align="center">diperoleh  melalui wawancara didukung dengan  data sekunder,  kemudian  di  analisis  secara kualitatif. Hasil penelitian menunjukan bahwa kewenangan DPRD Provinsi Jawa Tengah dalam</p><p align="center">menerima laporan hasil audit BPK sudah maksimal. Tetapi belum terlaksana dengan baik yaitu</p><p>terdapat kendala dalam internal adalah tenggang waktu pembahasan yang sedikit, minimnya rancangan undang-undang, kurangnya sumber daya manusia, kurangnya proses pencatatan mengenai aset daerah, upaya dari jawaban kendala internal, berpedoman pada perundang- undangan, melakukan pembahasan bersama Gubernur, menambah aspek regulasi, SDM, dan teknologi informasi, memberi sanksi/menindak lanjuti panitia kerja yang lalai mencatat pengeluaran aset daerah.</p><p><em>This research is in background with the existence of Law Number 23 Year 2014 The Guidelines and Procedures of the Regional People's Legislative Assembly (DPRD) receive reports on the audit results of the provincial government's financial audit by the Supreme Audit Board (BPK), requiring local governments to perform their activities based on their duties and responsibility of the competent authority. In this research will see about the authority of Central Java Provincial DPRD in receiving BPK audit report result, obstacle of DPRD in receiving report of BPK audit result and effort to overcome it. The type of research used is sociological juridical with descriptive analytical specification. The method of determining the sample is purposive sampling. The data used are primary data obtained through interviews supported by secondary data, then analyzed qualitatively. The results showed that the authority of Central Java Provincial DPRD in receiving BPK audit report has been maximal. However, it has not been well implemented that there are internal constraints is the lack of discussion time, the lack of draft law, the lack of human resources, the lack of process of recording of local assets, the effort of the internal constraint answer, guided by the legislation, The governor, adding aspects of regulation, human resources, and information technology, sanctioned / followed up the work committee that neglected to record the expenditure of regional assets.</em></p>

2019 ◽  
Vol 9 (1) ◽  
Author(s):  
Harryanto Harryanto ◽  
Ma'mun Sarma ◽  
Abdul Kohar Irwanto

ABSTRACTIn advance of the society demand due to implementation of Good Governance, it has encouraged local government to deliver an accountabiliy of reasonable and qualified finance statement reports. This research aimed to analyze the finance official persepsion’s towards the variable of the human resources competency in finance managerial, internal government control application system and local financial information system, to analyze the elements which become strenghts and weaknesses and to formularize the priority strategic in order to enhance the quality of financial statement reports in local government of Anambas Islands Regency. The type of data used in this research consist of primary data dan secondary data. The primary data were obtained by direct observation, interview and debriefing, and the questionnaire to the purposively respondents (purposive sampling) whereas the secondary data were obtained by literature review and documents research. The methods of analysis that were Rating Scale Analysis, SWOT Analysis and QSPM method. The research of study result indicates of the poor human resource competency in finance official that has become the weakness of enhancement of quality financial statement reports. The chosen of primary priority strategy that adequate and capable to be implemented is to enhance the quality of human resources in finance managerial of local government in order to establish financial statement reports.Key words :  Strategy on the improvement of quality of financial report, regional finance, Kepulauan Anambas Regency ABSTRAKMeningkatnya tuntutan masyarakat terhadap penyelenggaraan  pemerintahan yang baik telah mendorong pemerintah daerah menyampaikan laporan pertanggungjawaban berupa laporan keuangan yang wajar dan berkualitas. Penelitian ini bertujuan untuk : menganalisis persepsi pengelola keuangan terhadap variabel kompetensi sumber daya manusia pengelola keuangan, penerapan sistem pengendalian intern pemerintah dan sistem informasi keuangan daerah terhadap peningkatan kualitas laporan keuangan, menganalisis faktor-faktor yang menjadi kekuatan dan kelemahan dalam peningkatan kualitas laporan keuangan dan merumuskan strategi yang perlu diprioritaskan dalam peningkatan kualitas laporan keuangan pada Pemerintah Kabupaten Kepulauan Anambas. Jenis data yang akan digunakan dalam penelitian ini terdiri dari data primer dan data sekunder. Data primer diperoleh dengan cara observasi langsung, wawancara dan penyebaran kuesioner kepada responden yang dipilih secara sengaja (purposive sampling). Sedangkan untuk mendapatkan data sekunder berasal dari studi pustaka dan kajian terhadap dokumen terkait. Metode analisis yang digunakan adalah analisis rating scale, analisis SWOT dan metode QSPM.  Hasil penelitian menunjukkan bahwa lemahnya kompetensi aparatur pengelola keuangan menjadi kelemahan dalam peningkatan kualitas laporan keuangan. Strategi prioritas utama yang terpilih dan dapat diimplementasikan adalah meningkatkan kualitas SDM pengelola keuangan daerah dalam penyusunan laporan keuangan. Kata kunci : Strategi Peningkatan Kualitas Laporan Keuangan, Keuangan Daerah, Kabupaten Kepulauan Anambas


2019 ◽  
Vol 1 (1) ◽  
pp. 71-84
Author(s):  
Muhamad Arsyad

The problems faced by the Hulu Sungai Utara Regency General Election Commission (KPU) problems in terms of the implementation of the General Election Commission's (APK) Campaign Props only allow for the installation of a maximum of 5 (five) billboards, limitation of the location of billboards and APK Designs. not in accordance with the provisions made by the Candidate. The purpose of this study was to identify and analyze the implementation of PKPU 23, 28 and 33 of 2018 regarding the installation of campaign props in the Hulu Sungai Utara Regency and the factors that hindered the implementation. The research method is qualitative descriptive, type and source of data, namely primary data through observation, interviews while secondary data through data that is on the General Election Commission and related services in Hulu Sungai Utara Regency, the technique used in sampling is the purposive sampling technique is withdrawal of samples in purpose or can be determined in accordance with the requirements (characteristics, characteristics, characteristics, criteria). The results of the study show that in the Implementation of PKPU 23, 28 and 33 regarding the installation of Campaign Teaching Devices in the Upper Sungai Utara District it has been going well, where one indicator is the coordination that is always carried out by election organizers, communicating all related matters Terms of installation of Campaign Teaching Devices. This is evidenced by the lack of cases of alleged violations which were only 29 cases. And the factors that influence are factors of Communication, Human Resources, Attitudes and Bureaucracy. The suggestions given for input include the need for socialization, the implementers of election oversight in the field must also understand the rules correctly, and the authors hope that election organizers, both KPU and Bawaslu, have the same understanding of PKPU's provisions on campaign props. Keywords: Implementation, Campaign Props


2019 ◽  
Vol 9 (2) ◽  
Author(s):  
Khoirul Syahputra ◽  
Yusman Syaukat ◽  
Abdul Kohar Irwanto

ABSTRACTReformation agenda is in various fields. One of the reformation agenda is in implementing the good governance. Regulation of the home affairs minister No. 19 Year 2016 is the regulation to rule local government wealth becoming adequated, informative, transparent and accountable. The purpose of this study are evaluating, knowing and describing the regional management assets. This study also formulating priority strategies to improve regional assets management of the Anambas government. The data consists of primary and secondary data. Primary data was obtained from direct observation, interview and questioners with purposive sampling method. While the secondary data was obtained from literature and related documents. This study use rating scale analysis, SWOT and QSPM analysis. This study has shown the weaknesses of the human resources competeny in assets management was caused by lackig in guidance, supervision and controlling which influenced the assets managements performance. The priority strategy was improving the quality of human resources in managing and reporting the local goverment assets.Key words :  Strategy, improvement  management of BMDABSTRAKReformasi diberbagai bidang di pemerintahan salah satunya adalah manisfestasi pelaksanaan prinsip tata kelola pemerintahan yang baik (good governance), Permendagri No. 19 Tahun 2016 tentang pengelolaan BMD adalah wujudnya aturan yang mengatur suatu sistem pengelolaan kekayaan daerah yang memadai, informatif, transparan dan akuntabel. Tujuan penelitian ini untuk mengevaluasi, mengetahui dan mendeskripsikan proses pengelolaan BMD dan merumuskan strategi yang perlu diprioritaskan dalam meningkatkan pengelolaan BMD pada Pemerintah Kabupaten Kepulauan Anambas. Data penelitian ini terdiri dari data primer dan data sekunder, data primer diperoleh dengan cara observasi langsung, wawancara dan penyebaran kuesioner kepada responden yang dipilih secara sengaja (purposive sampling). Sedangkan untuk mendapatkan data sekunder berasal dari studi pustaka dan kajian terhadap dokumen terkait. Metode analisis yang digunakan untuk menjawab tujuan penelitian adalah : analisis rating scale, analisis SWOT dan metode QSPM.  Hasil penelitian menunjukkan bahwa lemahnya komptensi SDM pengelola BMD tidak terlepas dari kurang optimalnya pembinaan, pengawasan dan pengedalian pada pengurus BMD dan ini juga berdampak pada kinerja aparatur pengelola BMD. Strategi prioritas yang tepat untuk diimplementasikan yaitu peningkatan kualitas SDM pengurus BMD dalam mengelola dan menyusun laporan BMD.Kata kunci: Strategi, Peningkatan Pengelolaan BMD.


Jurnalku ◽  
2021 ◽  
Vol 1 (4) ◽  
pp. 262-277
Author(s):  
Aulia Nur Latifah ◽  
Moh Mahrus

This study aims to analyze the implementation of PSAK 109 and the factors that influence it at BAZNAS Magelang City. This research was conducted in Magelang in February-April 2021. This research is a qualitative research with interview method to obtain primary data and literature study method to obtain secondary data. The results of this study indicate that BAZNAS Magelang City is still doing traditional zakat and infaq/alms accounting records and has not yet fully implemented PSAK 109, particularly related to the measurement, presentation, reporting, and disclosure of ZIS funds. As for the factors that influence the implementation of PSAK 109 at BAZNAS Magelang City, there are four factors that can be identified, namely differences in perceptions of the urgency of PSAK 109, limitations of information technology systems, limited human resources, and limited support from local governments. This study indicates that local governments need to provide adequate support for the implementation of PSAK 109, both policy support and financial support, which can accommodate the needs of information technology systems and human resource competencies. In addition, this study indicates that the central BAZNAS and the Indonesian Institute of Accountants (IAI) need to increase socialization and assistance to regional BAZNAS regarding the application of PSAK 109.   Penelitian ini bertujuan untuk menganalisis penerapan PSAK 109 dan faktor-faktor yang memengaruhinya pada BAZNAS Kota Magelang. Penelitian ini dilakukan di Magelang pada bulan Februari-April 2021. Penelitian ini merupakan penelitian kualitatif dengan metode wawancara untuk memperoleh data primer dan metode studi pustaka untuk memperoleh data sekunder. Hasil penelitian ini menunjukkan bahwa BAZNAS Kota Magelang masih melakukan pencatatan akuntansi zakat dan infak/sedekah secara tradisional dan belum sepenuhnya menerapkan PSAK 109, khususnya terkait pengukuran, penyajian, pelaporan, dan pengungkapan dana ZIS. Adapun terkait faktor-faktor yang memengaruhi penerapan PSAK 109 pada BAZNAS Kota Magelang, terdapat empat faktor yang dapat diidentifikasi, yaitu perbedaan persepsi terhadap urgensi PSAK 109, keterbatasan sistem teknologi informasi, keterbatasan sumber daya manusia, dan keterbatasan dukungan dari pemerintah daerah. Penelitian ini mengindikasikan bahwa pemerintah daerah perlu memberikan dukungan secara memadai terhadap penerapan PSAK 109, baik dukungan kebijakan maupun dukungan dana, yang dapat mengakomodasi kebutuhan sistem teknologi informasi dan kompetensi sumber daya manusia. Selain itu, penelitian ini mengindikasikan bahwa BAZNAS pusat dan Ikatan Akuntan Indonesia (IAI) perlu meningkatkan sosialisasi dan asistensi kepada BAZNAS daerah terkait penerapan PSAK 109.


2022 ◽  
Vol 27 ◽  
pp. 546-555
Author(s):  
Edy Saptono ◽  
Agus Sudarya ◽  
Siswo Pudjiatmoko

Law of the Republic of Indonesia Number 3 of 2002 concerning the National Defense explained that Indonesia's defense was carried out with a universal defense system to deal with every form of military and non-military threats. Geographically, Riau Islands Province is an area directly border to neighboring countries that have potential non-military threats. These non-military threats include illegal activities in the form smuggling of goods, illegal drugs, human trafficking, terrorism and penetration of foreign ideologies as well as cases of actual non-military threats, COVID-19 pandemic. The aims of the research are to analyze the management of human resources and the synergy between local governments and defense elements from the army, navy and air force in the Riau Islands Province as well as analyze the obstacles and the efforts to create in the face of non-military threats. The method of the research is a qualitative method with primary data collecting techniques, interviews, and secondary data in the form of literature studies. The results showed that the local government and elements of defense in the Riau Islands Province in facing non-military threats with ideological, economical, technological and information dimensions, economics, health and safety made programs by managing human resources through the functions of planning, organizing, actuating and controling. While synergy is built in two ways, namely communication through social communication through discussion, dialogue, official letters, mutual cooperation and coordination through communication forums of regional leaders. Constraints faced are geographical conditions, facilities and infrastructure, budget constraints and limited personnel. Efforts to overcome obstacles in creating synergy are increasing the frequency of regional leadership communication forums, optimizing cooperation, transforming defense human resources and increasing joint activities.


2018 ◽  
Vol 10 (1) ◽  
Author(s):  
Khoirul Syahputra ◽  
Yusman Syaukat ◽  
Abdul Kohar Irwanto

ABSTRACTReformation agenda is in various fields. One of the reformation agenda is in implementing the good governance. Regulation of the home affairs minister No. 19 Year 2016 is the regulation to rule local government wealth becoming adequated, informative, transparent and accountable. The purpose of this study are evaluating, knowing and describing the regional management assets. This study also formulating priority strategies to improve regional assets management of the Anambas government. The data consists of primary and secondary data. Primary data was obtained from direct observation, interview and questioners with purposive sampling method. While the secondary data was obtained from literature and related documents. This study use rating scale analysis, SWOT and QSPM analysis. This study has shown the weaknesses of the human resources competeny in assets management was caused by lackig in guidance, supervision and controlling which influenced the assets managements performance. The priority strategy was improving the quality of human resources in managing and reporting the local goverment assets.Key words :  Strategy, improvement  management of BMDABSTRAKReformasi diberbagai bidang di pemerintahan salah satunya adalah manisfestasi pelaksanaan prinsip tata kelola pemerintahan yang baik (good governance), Permendagri No. 19 Tahun 2016 tentang pengelolaan BMD adalah wujudnya aturan yang mengatur suatu sistem pengelolaan kekayaan daerah yang memadai, informatif, transparan dan akuntabel. Tujuan penelitian ini untuk mengevaluasi, mengetahui dan mendeskripsikan proses pengelolaan BMD dan merumuskan strategi yang perlu diprioritaskan dalam meningkatkan pengelolaan BMD pada Pemerintah Kabupaten Kepulauan Anambas. Data penelitian ini terdiri dari data primer dan data sekunder, data primer diperoleh dengan cara observasi langsung, wawancara dan penyebaran kuesioner kepada responden yang dipilih secara sengaja (purposive sampling). Sedangkan untuk mendapatkan data sekunder berasal dari studi pustaka dan kajian terhadap dokumen terkait. Metode analisis yang digunakan untuk menjawab tujuan penelitian adalah : analisis rating scale, analisis SWOT dan metode QSPM.  Hasil penelitian menunjukkan bahwa lemahnya komptensi SDM pengelola BMD tidak terlepas dari kurang optimalnya pembinaan, pengawasan dan pengedalian pada pengurus BMD dan ini juga berdampak pada kinerja aparatur pengelola BMD. Strategi prioritas yang tepat untuk diimplementasikan yaitu peningkatan kualitas SDM pengurus BMD dalam mengelola dan menyusun laporan BMD.Kata kunci: Strategi, Peningkatan Pengelolaan BMD.


Jurnal Socius ◽  
2017 ◽  
Vol 6 (02) ◽  
Author(s):  
Irfan Prasetyady Noor

In curriculum 2013 subjects geography grouped in a subjects the social science so the assessment more directed at the point of view of the existence and human activity influenced by dynamics of the physical. This study aims to obtain objective information about the implementation of curriculum 2013. This study adopted an method to inductive qualitative to explore qualitatively every finding in the field. Key person (community leaders and government officers) as source of invaluable information was selected purposive sampling. Ap proaches such as indepth interviews and observation, provide useful tools in primary data collection. Secondary data are mainly collected by literature study and documents study.Based on the results of the study found that the obstacles experienced by the school has two aspects, (a) communication less intensive, causing lack of understanding of the curriculum 2013 material in their entirety among in schools; (b) weak supervision and monitoring aspects, causing the schools do not know in which a part in the document of curriculum 2013 and implementation still need to improved with the provisions. Factors that affects the implementation of the curriculum 2013 at the school, covering four factors: (a) communication, (b) human resources, (c) the policy, and (d) environment in order to improve the quality of human resources in the implementation of the program curriculum of 2013, it needs to be emphasized the importance of efforts to improve the quality, frequency, and equitable education and training activities, workshops, and other similar activities.Keywords: Curriculum 2013, learning, and geography Kurikulum 2013 mata pelajaran geografi dikelompokkan pada rumpun Mata Pelajaran Peminatan Ilmu-ilmu Sosial sehingga kajiannya lebih diarahkan pada sudut pandang keberadaan dan aktivitas manusia yang dipengaruhi oleh dinamika alam fisik.Penelitian ini bertujuan untuk memperoleh informasi objektif mengenai pelaksanaan Kurikulum 2013. Penelitian ini menggunakan metode induktif kualitatif. Metode ini memungkinkan peneliti mengeksplorasi setiap temuan di lapangan, yang dijelaskan secara deskriptif kualitatif. Tokoh kunci dipilih menggunakan purposive sampling yaitu menentukan objek/subjek sesuai tujuan. Berbagai pendekatan seperti wawancara mendalam dan observasi, menjadi alat yang penting dalam pengumpulan data primer. Pangumpulan data sekunder dilakukan melalui studi pustaka dan studi dokumen.Berdasarkan hasil penelitian ditemukan bahwa Tahap persiapan yaitu perencanaan pembelajaran yang diwujudkan dengan kegiatan penyusunan rencana pelaksanaan pembelajaran (RPP) geografi. Tahap pelaksanaan pembelajaran geografi merupakan implementasi dari RPP dan kegiatannya meliputi tahap pendahuluan, inti dan penutup. Faktor-faktor yang mempengaruhi pelaksanaan Kurikulum 2013 disekolah, yaitu meliputi empat faktor: (a) komunikasi, (b) sumber daya manusia, (c) isi kebijakan , dan (d) lingkungan.Dalam rangka meningkatkan kualitas sumberdaya manusia dalam pelaksanaan program Kurikulum 2013, maka perlu ditekankan pentingnya upaya peningkatan kualitas, frekuensi, dan pemerataan kegiatan pendidikan dan pelatihan, workshop, dan kegiatan lain yang sejenis.Kata Kunci: Kurikulum 2013, pembelajaran, dan geografi


2020 ◽  
Vol 5 (2) ◽  
pp. 219-228
Author(s):  
Edy Sudaryanto

This study aims to identify and analyze opportunities, challenges, constraints and efforts of vocational high school or Sekolah Menengah Kejuruan (SMK) to create graduates especially accounting programs that are able to manage village funds. The object of the study are accounting program students of SMK PGRI 2 Cibinong. Data used in this study are primary data and secondary data. Data is collected using interviews, observation, and documentation. Data analysis methods use data reduction, data display and conclusion drawing/verification. The results of this study show that the SMK PGRI 2 Cibinong Bogor aware of the opportunities for SMK graduates of the accounting program to fill the scarcity of skilled human resources to manage village funds. But teachers have less experience in the practice of village fund accounting so that they do not have confidence in  teaching. Other constraints are less discussion of government accounting in the accounting syllabus and the absence of a standard handbook/module for teachers to teach accounting subjects.


2017 ◽  
Vol 30 (1) ◽  
pp. 31-47 ◽  
Author(s):  
J. Ignacio Criado ◽  
Francisco Rojas-Martín ◽  
J. Ramon Gil-Garcia

Purpose The diffusion of social media among public administrations has significantly grown in the last years. This phenomenon has created a field of research that seeks to understand the adoption and impact of social media in the public sector. The purpose of this paper is to identify the factors that make social media successful in Spanish local governments. Design/methodology/approach The paper is based on an adapted version of a neo-institutional model: Enacting Electronic Government Success (EEGS). The data have been collected through three main sources: primary data from a questionnaire designed and conducted by the authors, secondary data of statistical sources, and tertiary data collected through Klout Score. Findings The results from a survey and statistical analysis provide preliminary validation of the model and show a direct relationship between organizational, institutional, and environmental factors with the successful use of social media in local public administrations. The data analysis shows that ten variables jointly explain 54.6 percent (adjusted R2=0.546) of the variability observed in the dependent variable. Research limitations/implications First, the analysis model used represents a limited sample size to carry out a complex quantitative analysis. Second, the use of Klout Scores can offer some bias. Finally, certain variables complicate the comparative potential of the study. Originality/value This study provides original primary data and contributes to the growing field of study related to social technologies in public administrations. This research also confirms in an exploratory way the validity of the EEGS model.


2016 ◽  
Vol 47 (2) ◽  
pp. 260-270 ◽  
Author(s):  
Johannes H De Kock ◽  
Basil J Pillay

The goal of our study was to provide a situation analysis of clinical psychology services in South Africa’s public rural primary healthcare sector. In this setting, the treatment gap between human resources for and the burden of disease for mental illness is as high as 85%. The majority of South Africa’s mental health specialists – clinical psychologists and psychiatrists – practice in the country’s urban and peri-urban private sector. At the advent of South Africa’s democracy, public clinical psychological services were negligible, and the country is still facing challenges in providing human resources. The study was based on the analysis of both primary and secondary data. Primary data were collected by interviewing the heads of 160 public hospitals classified as rural by the Department of Health, while secondary data comprised a literature review. The number of clinical psychologists working in the public sector indicated a substantial growth over the last 20 years, while the number employed and/or doing out-reach to public rural primary healthcare areas shows a shortfall. Clinical psychology’s numbers, however, compare favourably to that of other mental health specialists in public rural primary healthcare settings. Since the National Mental Health Summit of 2012, strategies have been implemented to improve access to mental health care. In clinical psychology’s case relating to human resources, these strategies have showed encouraging results with a substantial amount of participating institutions reporting that clinical psychologists form a part of their proposed future staff establishment.


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