Analisis Standar Belanja (ASB) Pada Pemerintah Kabupaten Padang Pariaman

In general, regional financial management goes through the following stages: budget preparation, activity implementation and financial accountability or financial report preparation. Based on the above, Permendagri No. 21 of 2011 concerning Guidelines for Regional Financial Management, states the need for Standard Expenditure Analysis (ASB) as a main research tool in conducting performance-based budgeting. Expenditure Standard Analysis (ASB) is an assessment of the fairness of the costs and workloads used to carry out an activity at each Regional Apparatus Organization (OPD). This study aims to determine the reasonableness of spending in carrying out an activity so as to minimize unclear expenses that cause budget inefficiency. This research was conducted at the Regional Government of Padang Pariaman Regency, West Sumatra. The stages of preparing this Standard Expenditure Analysis (ASB) are to input data and group similar data, determine the Cost Driver, create regression equations, determine the average, upper and lower limits, and analyze the fairness of costs and workloads of the ASB model. has been compiled. The preparation of a Standard Expenditure Analysis (ASB) at the District Government of Padang Pariaman which is discussed in this is for the types of training activities for personnel and training for the community.

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ANALISIS KESESUAIAN ANTARA LAPORAN KEUANGAN PEMERINTAH DESA DENGAN PEDOMAN PENGELOLAAN KEUANGAN DESA PERMENDAGRI NOMOR 113 TAHUN 2014 (STUDI KASUS PADA LAPORAN KEUANGAN TA 2016 PEMERINTAH DESA REMPANGA)

Research Journal of Accounting and Business Management ◽

10.31293/rjabm.v2i2.3711 ◽

2018 ◽

Vol 2 (2) ◽

pp. 233

Author(s):

Wijoseno Lelono, Titin Ruliana, Umi Kulsum

Keyword(s):

Financial Management ◽

Financial Statements ◽

Fiscal Year ◽

Analysis Tool ◽

Regional Government ◽

Management Guidelines ◽

Balance Sheets ◽

Financial Report ◽

Village Government ◽

The Village

This study aims to analyze the differences between the Rempanga Village Government Financial Statements of TA 2016 and Permendagri Number 113 of 2014, and to know and analyze the process of preparing the Rempanga Village Government Financial Statements for Fiscal Year 2016 through the accounting cycle.The hypothesis of this study is that there is a difference between the Rempanga Village Government Financial Report 2016 and Permendagri Number 113 of 2014, and the accounting cycle is not carried out in the process of compiling the Rempanga Village Government Financial Report for Fiscal Year 2016.The basis of this research theory uses Permendagri Number 113 of 2014 concerning Village Financial Management. In this study the author uses a comparative analysis tool that compares the Realization Accountability Report of the Village Budget Implementation for Fiscal Year 2016, Village Property Report as of December 31, Fiscal Year 2016, and Government and Regional Government Program Reports that enter the village in the form of Financial Statements in accordance with Financial Management Guidelines Village Permendagri Number 113 of 2014 and using the method of observation that is observing in documents which are outputs from the implementation of the accounting cycle in the form of journal memos, ledgers, unadjusted balance sheets, adjusting journal entries, and adjusted trial balance.The results of the study concluded that there were 11 Differences between the Rempanga Village Government Financial Statements of Fiscal Year 2016 with the Village Financial Management Guidelines Permendagri 113 of 2014 which were 4 differences found from observations of the Rempanga Village Government Financial Statements Fiscal Year 2016, and there were 7 differences found from interviews with the Village Secretary Rempanga as Financial Management Technical Implementation Coordinator. These differences have shown that the accounting cycle is not carried out in the process of compiling the Rempanga Government Financial Report Fiscal Year 2016, the hypothesis is accepted.

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Pengaruh Ukuran Pemerintah, Pendapatan Per Kapita Dan Leverage Terhadap Keteraksesan Internet Financial Report Oleh Pemerintah Daerah

JURNAL EKSPLORASI AKUNTANSI ◽

10.24036/jea.v2i1.193 ◽

2020 ◽

Vol 2 (1) ◽

pp. 2020-2034

Author(s):

Anugerah Akbar Anthony Putra ◽

Efrizal Syofyan

Keyword(s):

Capita Income ◽

Government Size ◽

Regional Government ◽

Per Capita Income ◽

The West ◽

City Governments ◽

Financial Report ◽

West Sumatra ◽

Per Capita ◽

The Government

This study aims to analyze 1) How does the size of the government affect the accessibility of internet financial report by the Regency / City Regional Government in West Sumatra Province, 2) How does the income per capita affect the accessibility of internet financial report by the Regency / City Regional Government in the West Sumatra Province, 3) How does leverage affect the accessibility of internet financial report by Regency/City Governments in West Sumatra Province, 4) Does the size of the government, per capita income and leverage jointly affect the accessibility of internet financial report by Regency/City Governments in West Sumatra Province . The results of the study found variables of government size, per capita income and unaffected leverage on the accessibility of internet financial report by the Regency / City Regional Government in West Sumatra Province

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Analisis Pengelola Barang Milik Daerah Pada Laporan Keuangan Pemerintah Kabupaten Kotawaringin Timur

Pencerah Publik ◽

10.33084/pencerah.v5i2.1009 ◽

2018 ◽

Vol 5 (2) ◽

pp. 6-11

Author(s):

Mambang Mambang ◽

Fadli Fadli

Keyword(s):

Human Resources ◽

Asset Management ◽

Financial Management ◽

The Body ◽

Regional Government ◽

Financial Report ◽

Hr Management ◽

The Government ◽

Management Cycle ◽

Research Show

This research is agreed to explore and analyze the management of regional goods in the financial report of the East Kotawarwant regency. This is to find out how the Kotim regional government has received an unexempted WTP or reasonable opinion from 2013 to 2018. The type of research used is a type of qualitative research, namely; Describe aspects related to the research object in depth. The location of this research is conducted on Regional device Unit (SKPD) in the government of East Kotawarwants regency. The results of this research show the management of assets/property goods carried out by the area of assets on the body of financial management and regional assets as the manager's assistant has done with the maximum and according to the system and procedure cycle Management of regional goods as stipulated in PERMENDAGRI number 19 year 2016 about the guidelines for management of local goods, and East Kotawaringin PERDA number 4 year 2010, but not all carried out with maximum, especially To the regional head policy on the HR management of goods. Some obstacles or inhibitory factors encountered in the implementation of the management cycle of regional property is the HR factor because of the need for knowledge and understanding of human resources in asset management.

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PERANCANGAN SISTEM INFORMASI MANAJEMEN KEUANGAN DI AMIK GARUT

INTERNAL (Information System Journal) ◽

10.32627/internal.v2i2.82 ◽

2020 ◽

Vol 2 (2) ◽

pp. 128-143

Author(s):

Tedi Budiman

Keyword(s):

Information System ◽

Information Systems ◽

Financial Management ◽

Financial Information ◽

Financial Problems ◽

Technological Advances ◽

Design Program ◽

Or Groups ◽

The Cost ◽

Financial Information Systems

Financial information system is an information system that provides information to individuals or groups of people, both inside and outside the company that contains financial problems and information about the flow of money for users in the company. Financial information systems are used to solve financial problems in a company, by meeting three financial principles: fast, safe, and inexpensive.Quick principle, the intention is that financial information systems must be able to provide the required data on time and can meet the needs. The Safe Principle means that the financial information system must be prepared with consideration of internal controls so that company assets are maintained. The Principle of Inexpensive, the intention is that the cost of implementing a financial information system must be reduced so that it is relatively inexpensive.Therefore we need technology media that can solve financial problems, and produce financial information to related parties quickly, safely and cheaply. One example of developing information technology today is computer technology and internet. Starting from financial problems and technological advances, the authors make a website-based financial management application to facilitate the parties that perform financial management and supervision.Method of development application program is used Waterfall method, with the following stages: Software Requirement Analysis, Software Design, Program Code Making, Testing, Support, Maintenance.

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Neo-Ibuism in Indonesian Politics: Election Campaigns of Wives of Regional Heads in West Sumatra in 2019

Journal of Current Southeast Asian Affairs ◽

10.1177/1868103421989069 ◽

2021 ◽

pp. 186810342198906

Author(s):

Muhammad Ichsan Kabullah ◽

M. Nurul Fajri

Keyword(s):

Gender Ideology ◽

Active Role ◽

Women's Roles ◽

Regional Government ◽

Traditional Gender Roles ◽

Political Resources ◽

Political Networks ◽

Women’S Roles ◽

West Sumatra ◽

The Public Sphere

This article focuses on electoral victories by wives of regional heads in West Sumatra province during Indonesia’s 2019 elections. We argue that these victories can be explained by the emergence of a phenomenon we label “neo-ibuism.” We draw on the concept of “state ibuism,” previously used to describe the gender ideology of the authoritarian Soeharto regime, which emphasised women’s roles as mothers ( ibu) and aimed to domesticate them politically. Neo-ibuism, by contrast, allows women to play an active role in the public sphere, including in elections, but in ways that still emphasise women’s roles within the family. The wives of regional government heads who won legislative victories in West Sumatra not only relied on their husbands’ political resources to achieve victories, but they also used a range of political networks to reach out to voters, in ways that stressed both traditional gender roles and their own political agency.

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THE IMPORTANCE OF TAXATION SUPERVISION IN THE OPERATION OF ENTERPRISES

EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA ◽

10.36871/ek.up.p.r.2021.04.04.016 ◽

2021 ◽

Vol 4 (4) ◽

pp. 89-95

Author(s):

YAN MIN TSZE ◽

Keyword(s):

Economic Analysis ◽

Cash Flow ◽

Financial Management ◽

Management System ◽

Regulatory Framework ◽

Inventory Analysis ◽

Arithmetic Operations ◽

Financial Management System ◽

The Cost

This article of the topic is due to the fact that accounting for the cost and financial management system of the enterprise is currently of particular importance and is carried out in a strict manner. When conducting accounting, the following procedures are used: search for compliance of the company's data on accounting and the regulatory framework; study of documentation; finding and forming errors during the audit. Such meth-ods are solved by the rules: evaluation of arithmetic operations; monitoring of inventory; analysis of cash flow in the enterprise; notification of certain persons about the completed economic and accounting operations; interviewing employees orally; assessment of cash flow according to documents; implementation of economic analysis aimed at studying the movement of funds of the enterprise.

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PEMBINAAN DAN PENGAWASAN PENYELENGGARAAN PEMERINTAHAN DAERAH DALAM PENGELOLAAN KEUANGAN PEMERINTAH DESA (Studi Kasus pada Desa Mojorejo Kecamatan Modo Kabupaten Lamongan)

Publika ◽

10.26740/publika.v9n1.p285-294 ◽

2021 ◽

pp. 285-294

Author(s):

Alicya Cindy Pradana ◽

Muhammad Farid Ma'ruf

Keyword(s):

Financial Management ◽

Research Result ◽

Road Construction ◽

Monitoring And Evaluation ◽

Research Approach ◽

Regional Government ◽

Descriptive Research ◽

Local Government Finance ◽

Income Sources ◽

Result Show

Sumber pendapatan Desa Mojorejo pada tahun 2020 yang berjumlah Rp. 1. 880.871.300 dengan adanya rencana pembangunan pada berbagai sektor terutama pada pembangunan jalan di beberapa dusun dengan total jumlah anggaran mencapai ±Rp. 900.000.000 kemudian pembangunan gedung BUMDES (Badan Usaha Milik Desa) sebesar Rp. 100.000.000 dan pemberdayaan masyarakat Desa Mojorejo dengan sebagian besar anggaran berasal dari DD (Dana Desa) mampu memberikan peluang berupa tindakan penimpangan dalam pengelolaan keuangan desa. Penelitian ini dilakukan untuk mengetahui bagaimana bentuk pembinaan dan pengawasan keuangan Desa oleh Pemerintah Derah Kabupaten Lamongan di Desa Mojorejo Kecamatan Modo khususnya dalam pengelolaan keuangan desa yang mana peneliti menggunakan pendekatan penelitian kualitatif dan jenis penelitian deskriptif. Hasil penelitian menunjukkan upaya pembinaan dan pengawasan oleh Pemerintah Daerah yang dilaksanakan Inspektorat Kabupaten Lamongan dan Dinas PMD (Pemberdayaan Masyarakat dan Desa) Kabupaten Lamongan memberikan dampak yang jelas terkait pengelolaan keuangan Desa Mojorejo dimana pengelolaan keuangan desa menjadi terkontrol dan disiplin melalui upaya monitoring dan evaluasi seacara langsung maupun tidak langsung. Kata Kunci: Pembinaan dan Pengawasan, Pemerintah Daerah, Keuangan, Desa, Inspektorat, Dinas PMD, BPD. Mojorejo village’s income sources in 2020 amounting to 1.880.871.300 Rupiahs with development plansin various sectors, especially in road construction in several hamlets with a total ±Rp. 900.000.000 Rupiahs and then the construction of BUMDES (Village Owned Enterprise) building of 100.000.000 Rupiahs and public empowerment with a large portion of the budget coming from Village Fund (Dana Desa) could provide opportunities in the form of irregularities in village financial management. This research was conducted to determine how the form of guidance and supervision of Village finances by the Regional Government of Lamongan Regency in Mojorejo Village, Modo District, especially in village financial management where the researcher uses a qualitative research approach and this type of descriptive research. The research result show the role of guidance and supervision by the Regional Government carried out by the Inspectorate of Lamongan Regency, the Dinas PMD Kabupaten Lamongan, and financial supervisory agencies (Inspectorate) have had a clear impact on the financial management of Mojorejo Village where the financial management becomes controlled and disciplined through direct and indirect monitoring and evaluation efforts. Keywords: Guidance and Supervision, Local Government, Finance, Village, Inspectorate, Dinas PMD, BPD.

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Manajemen Biaya untuk Meningkatkan Ketepatan Penghitungan Biaya melalui Biaya Berbasis Aktivitas

BISMA (Bisnis dan Manajemen) ◽

10.26740/bisma.v7n2.p125-133 ◽

2018 ◽

Vol 7 (2) ◽

pp. 125

Author(s):

Agung Listiadi

Keyword(s):

Cost Driver ◽

Management Systems ◽

Activity Based Costing ◽

High Quality ◽

Overhead Cost ◽

Consumption Cost ◽

Costing System ◽

Major Factors ◽

The Cost ◽

Selection Of

Cost is an important factor in ensuring the company win in the competition on the market. Consumers will choose a manufacturer that is able to produce products and services that have high quality with low prices. Costs of Management Systems Contemporary emphasis on search than the allocation. And management based activities are at the heart of contemporary operating control system. At least two major factors that must be considered in the selection of cost driver (cost driver) are: the cost of measurement and the degree of correlation between the consumption cost driver with the actual overhead. Cost driver is divided into two categories, namely the structural cost driver and executional cost driver. Cost driver is the basis used to charge collected on cost pool to the product. So that the calculation of the cost through Time Driven activity-based costing system, the company obtain more precise information and accurate.

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PENERAPAN METODE ACTIVITY BASED COSTING DALAM PENENTUAN HARGA POKOK PRODUKSI PADA PT. SARIMELATI KENCANA (PIZZA HUT MANADO TOWN SQUARE)

GOING CONCERN : JURNAL RISET AKUNTANSI ◽

10.32400/gc.8.3.25112.2013 ◽

2013 ◽

Vol 8 (3) ◽

Author(s):

Stephany Ch. Pelleng ◽

Herman Karamoy ◽

Victorina Tirajoh

Keyword(s):

Quantitative Data ◽

Cost Driver ◽

Production Costs ◽

Activity Based Costing ◽

Traditional System ◽

Pricing Process ◽

Costing System ◽

The Right ◽

The Cost ◽

Pizza Hut

Nowadays, every company has to have a right and efficient way to know their own pricing process. The better the company count it, the better it would be to compete in the market because the right method or system will decrease the cost and increase the profit. Activity Based Costing System is a method of calculating the cost of goods manufactured based on activities in a company using more cost driver, so it can calculate more accurate. This method is expected to be applied to the PT. Sarimelati Kencana who still using the traditional system for calculating the cost of goods manufactured. This research has a purpose to know the cost of goods manufactured in the company using activity based costing system. There are qualitative and quantitative data on this project. Qualitative data for company profile and quantitative data for production costs. This is descriptive research and the result shows that the pricing process using ABC method give overcost condition for pizza hut personal and undercost condition for pizza hut regular and large.

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EKSISTENSI PAJAK DAERAH SEBAGAI WUJUD PELAKSANAAN OTONOMI DAERAH DALAM KERANGKA GOOD FINANCIAL GOVERNANCE

Media Iuris ◽

10.20473/mi.v1i2.8828 ◽

2018 ◽

Vol 1 (2) ◽

pp. 251 ◽

Cited By ~ 1

Author(s):

Galih Arya Prathama

Keyword(s):

Local Government ◽

Financial Management ◽

Central Government ◽

Financial Resources ◽

Regional Government ◽

Delegation Of Authority ◽

Government Financing ◽

Financial Governance ◽

The Government ◽

Positive Support

The increase of regional capacity in managing the needs of Regional Development accompanied by the Delegation of Authority from Central Government to Regional Government, has implications in increasing the need for Development Funds, while the Regions can’t continue to rely on the fulfillment of these needs to the Central Government. In response to this, in implementing Autonomy, the Regions are given additional Authority of Financial Management. Such authority, creates demands for the Regions to be creative and focused in achieving the Government Goals that have been established.,As an effort to execute duties and functions of Regional Government in the form of Regional Financial Management, then a region must be able to recognize the potential and explore all the resources it has. Local Government is expected to dig deeper related to the potential derived from its own financial resources, especially in order to meet the needs of government financing and development in the region, one of them through Local Own Revenue as one of the main sources of Regional Financial Reception. Independence of Local Own Revenue for a Regional Government, giving positive support to the ability of the region in meeting the needs to build the region. Thus, the greater source of income derived from the potential owned by a region, the more freely the area can accommodate the needs of community without the interest of Central Government which is not in accordance with the needs of people in the region.

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