scholarly journals STRATEGI PENINGKATAN PENDAPATAN ASLI DAERAH DI KABUPATEN KEPULAUAN ANAMBAS

2018 ◽  
Vol 10 (1) ◽  
Author(s):  
Mukhtar Hakim ◽  
Mamun Sarma ◽  
Harianto Harianto
Keyword(s):  
Information Systems ◽  
Financial Management ◽  
Secondary Data ◽  
Primary Data ◽  
Efficiency Ratio ◽  
Regional Income ◽  
Local Revenue ◽  
Potential Sources ◽  
Main Strategy

ABSTRACTRealization of Local Revenue (PAD) Anambas Islands Regency fluctuates through years, even tends to decline. The main problems faced in achieving the PAD target are due to (1) exploration of potential sources of regional income which is not optimal; (2) limitation of good quality of government’servant resources; (3) working culture of the servant in carrying out public services which is not optimal yet; (4) inadequate supporting facilities and infrastructures; (5) development of information systems in local financial management which is not optimal. The general objective of this research was to formulate strategies to increase PAD in Anambas Islands Regency. The study was conducted in Anambas Islands District on divisons and agencies which directly related to PAD. Primary data were obtained from direct interview, while secondary data were obtained from reports and documents from various related agencies. Data were analyzed by analysis of effectiveness ratio, efficiency ratio and regional independence ratio. The results of this study are (1) the effectiveness of regional income of Anambas Islands Regency during 2011-2015 fluctuated and the efficiency of PAD in Anambas Islands Regency tended to increase, (2) The ratio of regional independence was still low, (3) The main strategy implemented in the Anambas Islands Regency in order to increase PAD was an improvement in the management of regional income by optimizing the potential of PAD.Keyword    : Local Revenue  (PAD), Effectiveness, Efficiency, Independence, Strategy to Increase ABSTRAKRealisasi PAD Kabupaten Kepulauan Anambas dari tahun ke tahun mengalami fluktuasi, bahkan cendrung mengalami penurunan. Permasalahan utama yang dihadapi dalam mencapai target PAD disebabkan oleh (1) Belum optimalnya penggalian potensi sumber-sumber penerimaan daerah; (2) Masih terbatasnya Sumberdaya Aparatur Pemerintah yang berkualitas; (3) Belum optimalnya budaya kerja aparatur dalam melaksanakan pelayanan publik; (4) Sarana dan Prasarana penunjang yang kurang memadai; (5) Belum optimalnya pengembangan sistem informasi dalam pengelolaaan keuangan daerah.  Tujuan umum dari penelitian ini adalah untuk merumuskan strategi peningkatan PAD di Kabupaten Kepulauan Anambas. Tempat kajian dilakukan di Kabupaten Kepulauan Anambas pada Dinas dan instansi yang berkaitan langsung dengan PAD. Data primer diperoleh dari wawancara langsung, sedangkan data sekunder diperoleh dari laporan dan dokumen yang didapat dari berbagai instansi terkait. Data dianalisis dengan analisis rasio efekivitas, rasio efisiensi dan rasio kemandirian daerah. Hasil yang didapat dari kajian ini (1) Efektivitas PAD Kabupaten Kepulauan Anambas selama tahun 2011-2015 berfluktuasi dan efisiensi PAD Kabupaten Kepulauan Anambas cenderung membaik, (2) Rasio kemandirian daerah masih rendah, (3) Strategi prioritas utama yang di terapkan di Kabupaten Kepulauan Anambas untuk meningkatkan PAD adalah peningkatan dalam pengelolaan pendapatan daerah dengan mengoptimalkan potensi PADKata kunci : Pendapatan Asli Daerah (PAD), Efektivitas, Efisiensi, Kemandirian, Strategi Peningkatan

scholarly journals Successful Implementation of Information Systems in Public Sector Organizations

2020 ◽  
Vol 3 (1) ◽  
pp. 40
Author(s):  
Ajeng Apridiyanti ◽  
Harry Suharman ◽  
Zaldy Adrianto
Keyword(s):  
Information Systems ◽  
Public Sector ◽  
User Satisfaction ◽  
Financial Management ◽  
Primary Data ◽  
Successful Implementation ◽  
System Quality ◽  
Public Sector Organizations ◽  
Net Benefits

This study aims to determine the success of the implementation of the Regional Financial Management Information System (SIPKD) in the Regional Work Unit (SIPKD) in the Sumedang District Government, by examining the effect of system quality, information quality and service quality on user satisfaction and its implications for net benefits. This study uses primary data from questionnaires given to leaders of agencies, operators, and administrators of SIPKD. The data analysis method used is path analysis. The results of this study indicate that the quality of the system, the quality of information, and the quality of service affect user satisfaction and impact on net benefits both partially and simultaneously. The results of this study contribute to adding literature on the implementation of information systems in public sector organizations, and influencing factors can be used as a reference for public sector organizations in assessing the application of information systems.

scholarly journals PENGARUH KOMPETENSI, INDEPENDENSI DAN PENGALAMAN TERHADAP KUALITAS AUDIT APARAT INSPEKTORAT KOTA TOMOHON DALAM PENGAWASAN PENGELOLAAN KEUANGAN DAERAH

2013 ◽  
Vol 2 (1) ◽  
pp. 151
Author(s):  
Marietta Sylvie Bolang ◽  
Jullie J. Sondakh ◽  
Jenny Morasa
Keyword(s):  
Financial Management ◽  
Local Governments ◽  
Audit Quality ◽  
Secondary Data ◽  
Positive Influence ◽  
Equation Model ◽  
Primary Data ◽  
Knowledge And Skills ◽  
The Public

This study examined the influence of the auditors’ competency, independency, and experiences towards audit quality of financial auditing of the staff of inspectorate in Tomohon City as part of their supervision function. The finding of this study could be an important input for improving the quality of financial management of the local government since the policy of decentralization has given the local governments authority not only to manage natural resources but also their financial sector. However, as could be seen there are still a lot of problems related to financial management mostly caused by the poor knowledge and skills related to financial auditing of government offici als responsible for this specific task. It is common to find inconsistency in the financial report of internal auditor  ( inspectorate )  and external auditor, Supreme Audit Agency  ( Badan Pemeriksa Keuangan) .There were two variables in this study. Audit quality was the dependent variable  ( Y ) while the independent variables elaborated into three variables, namely: auditor’s competency  ( X1 ) , auditor’s independency  ( X2 )  and auditor’s experiences  ( X3 ) . There were 36 personnel of the Inspectorate’s Office of Tomohon City participated as the sources of this study. Thus, the population of this research is the Tomohon City Regional Inspectorate officers. Data used in this study were primary and secondary data, while questioner and indepth interview as well as document study used as the data collection methods. The first consecutive methods employed to obtain primary data while the last used for obtaining secondary data. Both data analyzed using the multiple linear regression techniques.This study found that the influence of independent variable which were competency, independency and experiences towards dependent variables which was audit quality was significant. The 0.645 value of coeficient determination showed the significant relationship between both variables. This means that the equation model used in this study found the significancy at about 64,5%. The remaining proportion which was 35,5% explained by the other factors which were not part of this model. After examining the hypotheses, it can be concluded that partially competency had positive influence but not too significant to the quality of the inspectorate officer. However, independency and experiences had a positive and significant influence to the auditing quality of the public servant working in the inspectorate’s office.This study recommends to improving the knowledge and skills of the public apparatus by conducting short courses and training in accounting and auditing.Keywords: audit quality, competency, independency and experiences

scholarly journals Analisis Kualitas Pemeriksaan Pengelolaan Keuangan Negara oleh Badan Pemeriksa Keuangan Republik Indonesia (BPK-RI) Perwakilan Sulawesi Selatan

2019 ◽  
Vol 8 (1) ◽  
pp. 75 ◽  
Author(s):  
Dandi Darmadi ◽  
Rasyid Thaha
Keyword(s):  
Financial Management ◽  
Secondary Data ◽  
Primary Data ◽  
Audit Process ◽  
Great Opportunity ◽  
Regional Finance ◽  
State Finance ◽  
The Republic ◽  
Selling Point

This study aims to analyze the quality of the examination of State Financial Management conducted by the Financial Examination Agency (BPK) of the Republic of Indonesia representative of South Sulawesi. Analyze how the criteria in giving opinion on regional finance so that the Opinion is in line with the findings of irregularities, besides how the results of the BPK's examination or findings can be used as a basis for law enforcement against the examinee if found to be a violation which is great for some parties. The method used in this research is descriptive type with the aim to provide a factual description of the quality of audits conducted by the BPK on State Finance. Qualitatively analyzed based on reports and records in the field. With data collection techniques including primary data, namely observation and interviews and secondary data, namely library research and documentation. The results of the study show that the audit process carried out by the BPK, namely, Planning, Implementation and Reporting of Examination, has a process that gives the entity a great opportunity to achieve WTP, namely the value of materiality which is quite tolerant and the number of meeting opportunities provided by the examiner and entity so that opportunity to commit fraud by negotiating so that the auditor does not contain findings. The advantage gained by the entity from the results of BPK's examination is getting trust from the community, obtaining Regional Incentive Funds and as a high selling point in political contestation.Penelitian ini bertujuan untuk menganalisis kualitas dari pemeriksaan Pengelolaan Keuangan Negara yang dilakukan oleh Badan Pemeriksa Keuang (BPK) Republik Indonesia perwakilan Sulawesi Selatan. Menganalisa bagaimana kriteria dalam memberikan opini terhadap keuangan daerah sehingga Opini selaras dengan temuan penyimpangan yang diungkap oleh BPK, selain itu juga bagaimana hasil pemeriksaan atau temuan BPK dapat dijadikan dasar penegakan hukum terhadap terperiksa jika ditemukan ada pelanggaran serta dengan diperolehnya opini terbaik dari BPK akan menjadi keuntungan yang besar bagi beberapa pihak. Metode yang digunakan dalam penelitian ini adalah tipe deskriptif dengan tujuan untuk memberikan gambaran faktual mengenai Kualitas pemeriksaan yang dilakukan BPK terhadap Keuangan Negara. Dianalisa secara kualitatif berdasarkan laporan dan catatan yang ada di lapangan. Dengan teknik pengumpulan data meliputi data primer yaitu observasi dan wawancara serta data sekunder yaitu studi kepustakaan dan dokumentasi. Dari Hasil penelitian menujukkan bahwa rangkaian proses pemeriksaan yang dilakukan BPK yaitu, Perencaanaan, Pelaksanaan dan Pelaporan Pemeriksaan terdapat proses yang memberi peluang besar entitas meraih WTP yaitu pada penetapan nilai materialitas yang cukup tinggi toleransinya serta banyaknya kesempatan pertemuan yang diberikan oleh prosedur antara pemeriksa dan entitas sehingga peluang untuk melakukan kecurangan dengan menegosiasikan agar auditor tidak memuat temuan. Keuntungan yang diperoleh oleh entitas dari hasil pemeriksaan BPK adalah mendapat kepercayaan dari masyarakat, memperoleh Dana Insentif Daerah dan sebagai nilai jual yang tinggi dalam kontestasi politik.

ANALISIS PERBANDINGAN HARGA POKOK PRODUKSI MAKLON DAN HARGA POKOK PRODUKSI SECARA MENYELURUH (STUDI KASUS PADA ICYLAND APPAREL)

2018 ◽  
Vol 15 (1) ◽  
pp. 63
Author(s):  
Fathur Adrianto ◽  
Nur Hisamuddin ◽  
Ririn Irmadariyani
Keyword(s):  
Financial Management ◽  
Secondary Data ◽  
Primary Data ◽  
Generally Accepted Accounting Principles ◽  
Financial Report ◽  
Depth Interview ◽  
The Government ◽  
The Impact ◽  
The Village

This research aims to know the implementation of generally accepted accounting principles of substance over form of the village’s financial management and the impact of not satisfy the principle of substance over form against the trend of lapses in Financial Management Kalimadu Jember Regency Village. This research is qualitative research in methods of case studies. Primary data obtained by the method of in-depth interview to some villagers. The secondary data were directly obtained from the Government of the Kalimadu Village. The validity test was using the technique of triangulation of Data sources. The results showed that the substance over form principle wasn’t applied in every process of financial management of the village. This is impacting on the quality of the financial report of the Kalimadu village of unaccountable and could not be accounted for so that gave rise to the existence of the lawsuit to the village head and village treasurer. Keywords: Cost of Goods Sold, Production Cost, Cost

scholarly journals Analisis Kualitas Pemeriksaan Pengelolaan Keuangan Negara oleh Badan Pemeriksa Keuangan Republik Indonesia (BPK-RI) Perwakilan Sulawesi Selatan

2019 ◽  
Vol 8 (1) ◽  
pp. 75
Author(s):  
Dandi Darmadi ◽  
Rasyid Thaha
Keyword(s):  
Financial Management ◽  
Secondary Data ◽  
Primary Data ◽  
Audit Process ◽  
Great Opportunity ◽  
Regional Finance ◽  
State Finance ◽  
The Republic ◽  
Selling Point

This study aims to analyze the quality of the examination of State Financial Management conducted by the Financial Examination Agency (BPK) of the Republic of Indonesia representative of South Sulawesi. Analyze how the criteria in giving opinion on regional finance so that the Opinion is in line with the findings of irregularities, besides how the results of the BPK's examination or findings can be used as a basis for law enforcement against the examinee if found to be a violation which is great for some parties. The method used in this research is descriptive type with the aim to provide a factual description of the quality of audits conducted by the BPK on State Finance. Qualitatively analyzed based on reports and records in the field. With data collection techniques including primary data, namely observation and interviews and secondary data, namely library research and documentation. The results of the study show that the audit process carried out by the BPK, namely, Planning, Implementation and Reporting of Examination, has a process that gives the entity a great opportunity to achieve WTP, namely the value of materiality which is quite tolerant and the number of meeting opportunities provided by the examiner and entity so that opportunity to commit fraud by negotiating so that the auditor does not contain findings. The advantage gained by the entity from the results of BPK's examination is getting trust from the community, obtaining Regional Incentive Funds and as a high selling point in political contestation.Penelitian ini bertujuan untuk menganalisis kualitas dari pemeriksaan Pengelolaan Keuangan Negara yang dilakukan oleh Badan Pemeriksa Keuang (BPK) Republik Indonesia perwakilan Sulawesi Selatan. Menganalisa bagaimana kriteria dalam memberikan opini terhadap keuangan daerah sehingga Opini selaras dengan temuan penyimpangan yang diungkap oleh BPK, selain itu juga bagaimana hasil pemeriksaan atau temuan BPK dapat dijadikan dasar penegakan hukum terhadap terperiksa jika ditemukan ada pelanggaran serta dengan diperolehnya opini terbaik dari BPK akan menjadi keuntungan yang besar bagi beberapa pihak. Metode yang digunakan dalam penelitian ini adalah tipe deskriptif dengan tujuan untuk memberikan gambaran faktual mengenai Kualitas pemeriksaan yang dilakukan BPK terhadap Keuangan Negara. Dianalisa secara kualitatif berdasarkan laporan dan catatan yang ada di lapangan. Dengan teknik pengumpulan data meliputi data primer yaitu observasi dan wawancara serta data sekunder yaitu studi kepustakaan dan dokumentasi. Dari Hasil penelitian menujukkan bahwa rangkaian proses pemeriksaan yang dilakukan BPK yaitu, Perencaanaan, Pelaksanaan dan Pelaporan Pemeriksaan terdapat proses yang memberi peluang besar entitas meraih WTP yaitu pada penetapan nilai materialitas yang cukup tinggi toleransinya serta banyaknya kesempatan pertemuan yang diberikan oleh prosedur antara pemeriksa dan entitas sehingga peluang untuk melakukan kecurangan dengan menegosiasikan agar auditor tidak memuat temuan. Keuntungan yang diperoleh oleh entitas dari hasil pemeriksaan BPK adalah mendapat kepercayaan dari masyarakat, memperoleh Dana Insentif Daerah dan sebagai nilai jual yang tinggi dalam kontestasi politik.

PENGARUH HARGA DAN KUALITAS PRODUK TERHADAP LOYALITAS PELANGGAN ALUMUNIUM

2019 ◽  
Vol 7 (2) ◽  
Author(s):  
Widodo Widodo ◽  
Marshelly Chandra Kumala
Keyword(s):  
Data Collection ◽  
Product Quality ◽  
Customer Loyalty ◽  
Significant Influence ◽  
Secondary Data ◽  
Primary Data ◽  
Research Results ◽  
Is Research ◽  
Quality Of Products

<em>The objective of this is research was conducted to find out how the influence of the price and quality of products against customer loyalty at PT. Alakasa Extrusindo Jakarta. This research was conducted in Alakasa Extrusindo PT by doing data collection, through the primary data and secondary data.  The research results showed that the simultaneous price variables  and product quality  has a positive and significant effect against the variable customer loyalty. partially showed that price variables has a positive and significant influence towards customer loyalty. And partially showed that product quality variables  has a positive and significant influence towards customer loyalty</em>

DETERMINANTS OF SUSTAINABILITY OF DONOR FUNDED COMMUNITY PROJECTS IN GARISSA COUNTY

2018 ◽  
Vol 3 (1) ◽  
pp. 26-50
Author(s):  
Arnold Ngatia ◽  
Dr. Allan Kihara
Keyword(s):  
Community Participation ◽  
Financial Management ◽  
Secondary Data ◽  
Monitoring And Evaluation ◽  
Community Empowerment ◽  
Primary Data ◽  
Management Skills ◽  
Leadership And Management ◽  
Donor Agencies ◽  
Community Projects

Purpose: This study sought to assess the determinants of sustainability of donor funded community projects in Garissa County. The study specifically focused on community participation, financial administration, training and leadership and management on sustainability of donor funded community projects in Garissa County. The variables were anchored by the freirean theory, results theory, competency theory and the systems theory.Methodology: The study adopted a descriptive research design and the population included donor funded project managers, donor agencies and project beneficiaries. Mugenda and Mugenda’s sample determination formula to acquire a sample size of 246 respondents. Further, the study employed stratified sampling so as to determine the exact number of respondents from the different categories. Primary data was collected through semi structured questionnaire while secondary data was collected through  desk search techniques from the internet from past scholarly articles. Quantitative data was analysed using a multivariate regression model while qualitative data was analysed using content analysis method.Results: Inferential results revealed a positive and significant relationship between community participation and sustainability of donor funded community projects and also positive and significant association between financial management and sustainability of donor funded community projects in Garissa County.Contribution: The study concluded that an improvement in various indicators of community participation such as donor funded community projects leaders’ vision, community empowerment and community decision-making, programme planning, monitoring and evaluation, leadership and management skills, establishment of linkages between project components, supervision and mobilization of local resources will result to positive and significant effect on sustainability of donor funded community projects in Garissa County. The study also concluded that improvement in some of the indicators that define financial management results to positive and significant effect on sustainability of donor funded community projects in Garissa County.

scholarly journals The expression of vulnerability through infant mortality in the municipality of Embu

2008 ◽  
Vol 126 (5) ◽  
pp. 262-268 ◽  
Author(s):  
Renato Nabas Ventura ◽  
Rosana Fiorini Puccini ◽  
Nilza Nunes da Silva ◽  
Edina Mariko Koga da Silva ◽  
Eleonora Menicucci de Oliveira
Keyword(s):  
Infant Mortality ◽  
Prenatal Care ◽  
Care Delivery ◽  
Healthcare Access ◽  
Secondary Data ◽  
Healthcare Services ◽  
Primary Data ◽  
Access To Health Services ◽  
One Year

CONTEXT AND OBJECTIVE: Infant mortality expresses a set of living, working and healthcare access conditions and opens up possibilities for adopting interventions to expand equity in healthcare. This study aimed to investigate vulnerability and the consequent differences in access to health services and occurrences of deaths among infants under one year of age in the municipality of Embu. DESIGN AND SETTING: This was a descriptive study in the municipality of Embu. METHODS: Primary data were collected through interviews with the families of children living in the municipality of Embu who died in the years 1996 and 1997 before reaching one year of age. Secondary data were obtained from death certificates. The variables collected related to living conditions, income, occupation, prenatal care, delivery and the healthcare provided for children. These data were compared with the results obtained from a study carried out in 1996. RESULTS: Statistically significant differences were found with regard to income, working without a formal employment contract and access to private health plans among the families of the children who died. There were also differences in access to and quality of prenatal care, frequency of low birth weight and neonatal intercurrences. CONCLUSIONS: The employment/unemployment situation was decisive in determining the degree of family stability and vulnerability to the occurrence of infant deaths, in addition to the conditions of access to and quality of healthcare services.

scholarly journals The Application of Powerpoint Media in Thematic Learning in The Second Grade of Elementary School

2019 ◽  
Vol 2 (1) ◽  
pp. 32
Author(s):  
Uzima Candrawati
Keyword(s):  
Lesson Plan ◽  
Secondary Data ◽  
Primary Data ◽  
Second Grade ◽  
Content Standards ◽  
Analysis Technique ◽  
Basic Competency ◽  
Thematic Learning ◽  
Depth Interviews

This study aimed to adjust the predetermined theme with the theme implemented. In addition, giving interesting presentations to students, and teachers can improve the quality of human resources in the field of technology and information. This study used a qualitative approach. Data sources consisted of primary data and secondary data through procedures for collecting data with participatory observation, in-depth interviews, and documentation studies. The data analysis technique in this study used domain techniques, taxonomic techniques, compound techniques, and theme techniques. For the process of checking the validity of the data, a triangulation process was carried out to obtain accurate research results. The results of the study obtained that in thematic learning using the Lesson Plan (RPP) to achieve a basic competency set out in the Content Standards and described in the syllabus through various learning behaviors of students.

scholarly journals PERAN GURU BERLATARBELAKANG PENDIDIKAN BERBEDA DALAM PERKEMBANGAN MOTIVASI BELAJAR SISWA

2021 ◽  
Vol 22 (2) ◽  
pp. 168-190
Author(s):  
Zuhri Fahruddin
Keyword(s):  
Secondary Data ◽  
Sampling Technique ◽  
Educational Background ◽  
Learning Motivation ◽  
Data Sources ◽  
Primary Data ◽  
High Quality ◽  
Secondary Data Sources ◽  
Depth Interviews

Abstract: The learning carried out by the teacher in the classroom must develop the quality of learning, one of which is learning motivation, students who are not passionate about learning are not optimal and of high quality, from this goal the reality is still far from expectations, many students are not aware of the importance of studying seriously, there is no passion study, there is no fun in the study room. The sampling technique used is Census Sample (Sample Saturated), while criterion-based selection is used when conducting qualitative research, 30 students as primary data sources, two teachers as secondary data sources. Data collection techniques using in-depth interviews, observation, documentation and questionnaires, while data analysis by reducing data, presenting data, drawing conclusions and verification by means of research stages I and II students and teachers with a Da'wah educational background, stage III and IV student informants and teachers with PAI educational background.

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