scholarly journals Analisis Implementasi Pola Pengelolaan Keuangan Badan Layanan Umum Daerah pada Rumah Sakit Umum Daerah Dr. RM. Djoelham Binjai

PERSPEKTIF ◽  
2021 ◽  
Vol 11 (1) ◽  
pp. 160-168
Author(s):  
Bambang Azis Silalahi ◽  
Marlon Sihombing ◽  
Isnaini Isnaini
Keyword(s):  
Public Service ◽  
Financial Management ◽  
Government Regulation ◽  
Service Management ◽  
Service Agency ◽  
New Paradigm ◽  
The Public ◽  
The People ◽  
The Government

The government has launched the Public Service Agency / Regional Public Service Agency (BLU / BLUD) program with the issuance of Government Regulation Number 23 of 2005. PP 23 of 2005 concerning Financial Management of Public service agency which basically explains, Public service agency are not only a new form in management of state finances but also as a new paradigm for public sector service management. The purpose of this study was to determine and analyze how the implementation of PPK-BLUD policies in RSUD Dr. RM Djoelham Binjai in terms of improving the quality and quality of public services, especially health services to the people of Binjai City. The method used in this research is descriptive qualitative using the Merille S. Grindle theory where there are several variables that determine the effectiveness of policy implementation. From the research results it can be seen that after the implementation of PPK-BLUD in Dr. RM. Djoelham Binjai, there was a change where previously the budget management, finance and reporting processes, which had been purely based on financial regulations with the APBD mechanism. However, with the implementation of PPK-BLUD, all the income that the RSUD Dr. RM. Djoelham receives can be directly managed and used for the needs and needs of the RSUD. So it is hoped that it can simplify the bureaucracy, especially finance, so that in the end it can improve the quality of hospital services. In its implementation, there are several obstacles faced, especially the understanding of other sections and fields of PPK-BLUD in RSUD Dr. RM. Djoelham Binjai so that good coordination between divisions and fields is needed.

scholarly journals Competence of Human Resources and the Government Internal Control System (SPIP) and the Effects on the Financial Statement Quality of Public Sercvice Agency (BLU) Moderated by Government Accounting Standard (SAP)

2017 ◽  
Vol 8 (2) ◽  
pp. 98
Author(s):  
Inggrid Panjaitan
Keyword(s):  
Public Service ◽  
Internal Control ◽  
Financial Statement ◽  
Service Agency ◽  
Accounting Standard ◽  
The Public ◽  
Government Accounting ◽  
Internal Control System ◽  
The Government

<p>The aim of this research is to examine the effects of Human Resources Competence and the Government Internal Control System (SPIP) on the Quality of Financial Statements of the Public Service Agency with the Government Accounting Standard (SAP) as moderating variable. The research was conducted at the Public Service Agency of Government Hospital in Jakarta under the Ministry of Health. The sampling technique in this study used purposive sampling method (sampling intentionally in accordance with the requirements of samples required). Questionnaires were distributed as many as 85 questionnaires to some employees in the finance department and others that related to the making of financial statement at the Public Service Agency of Government Hospital under the Ministry of Health. The results showed that HR Competency significantly affected the quality of Public Service Agency Financial Statement. SPIP significantly affected the quality of Public Service Agency Financial Statement. Moderation of Government Accounting Standard (SAP) significantly affected and weakened the effect of HR Competency on the Quality of Public Service Agency Financial Statement. Moderation of Government Accounting Standards did not affect significant and strengthened the effect of SPIP on the Quality of Public Service Agency Financial Statement.</p>

scholarly journals KINERJA APARATUR DALAM PELAYANAN DI KANTOR BADAN PENGELOLAAN KEUANGAN DAN ASET DAERAH KABUPATEN KUTAI BARAT

2019 ◽  
Vol 6 (1) ◽  
pp. 30
Author(s):  
Regina Deasy Marlina
Keyword(s):  
Data Analysis ◽  
Public Service ◽  
Financial Management ◽  
Service Management ◽  
Working Hours ◽  
Data Presentation ◽  
The Public ◽  
Interactive Model

The purpose of this study is to describe and analyze the performance of personnel in the public service in the Office of Financial Management and Asset Kutai Barat. The analysis used in this research is the data analysis interactive model by three (3) lines of activities occurring simultaneously, namely condensation, data presentation and conclusion/verification. The study concluded that the performance of the apparatus in an effort to improve the service has been good, although not optimal, however the services provided have shown progress, this is due to several things: the ability to use working hours in efektf, the quality of the work produced then the responsiveness of employees is good enough.Keyword: apparatur performance, service, management

scholarly journals KUALITAS PELAYANAN PUSKESMAS MEMPENGARUHI KEPUASAN MASYARAKAT DI PUSKESMAS KALIRUNGKUT KOTA SURABAYA

2017 ◽  
Vol 3 (1) ◽  
Author(s):  
Sylvia Kurnia Firdaus ◽  
Teguh Santoso
Keyword(s):  
Service Quality ◽  
Public Service ◽  
The Public ◽  
The People ◽  
Administrative Service ◽  
Qualitative Descriptive ◽  
Service Conditions ◽  
Five Dimension ◽  
The Government

Quality of Puskesmas Service Influence the Community Satisfaction in Puskesmas Kalirungkut Kota Surabaya. Public service as a form of good service both in the public goods, public service and even administrative service that in principle as responsibility and performed by government institution in order to meeting the basic needs of public at large. The government had tried to fulfilled the society needs on health service by established hospitals and Public Health Centres (PUSKESMAS) in whole of Indonesia region. In this case of Puskesmas Kalirungkut Surabaya city conducted various efforts to improve its service quality. This research has purposes to examines the service quality of Puskesmas influencing people satisfaction in Puskesmas Kalirungkut of Surabaya. Focus of the study grounded on five dimension of service quality (SERVQUAL) subject to Parasuraman that are Tangible, Reliability, Responsiveness, Assurance, Empathy.  The research method that used   is qualitative descriptive. The result of the research showed that are 1) service quality in Puskesmas Kalirungkut of Surabaya seen from dimensions of Tangible, Reliability, Responsiveness, Assurance, Empathy are good. 2) Service conditions in Puskesmas Kalirungkut of Surabaya conducted to the public based on Tangible, Reliability, Responsiveness, Assurance, Empathy get rating of fairy good. 3) People satisfaction on service in  Puskesmas Kalirungkut of Surabaya about the people wants on puskesmas services included Tangible, Reliability, Responsiveness, Assurance, Empathy are fairly good in the service managing process then people is satisfied enough. However the people satisfaction does not maximally improved enough due to still found lack in time punctuality and fastness then is necessary to be increased.  Keywords:  Service quality, Public service, People Satisfaction

scholarly journals Pelaksanaan Pernyataan Standar Akuntansi Pemerintah No. 13 (PSAP 13) tentang Penyajian Laporan Keuangan Badan Layanan Umum di Perguruan Tinggi Negeri (Studi pada Badan Layanan Umum Universitas Brawijaya)

2020 ◽  
Vol 006 (01) ◽  
pp. 52-57
Author(s):  
Martha Wartini ◽  
Choirul Saleh ◽  
Tjahjanulin Domai
Keyword(s):  
Financial Reporting ◽  
Public Service ◽  
Service Agency ◽  
Institutional Management ◽  
The Public ◽  
Government Accounting ◽  
Excellent Service ◽  
Special Pattern ◽  
The Government

Higher Education carries the obligation to improve the competitiveness of the nation through increasing the intellectuality of the nation's successors. Excellent service must be given in order to achieve the vision and mission in improving the quality of education. University autonomy is needed to create more flexible institutional management. One of the autonomy models is the Public Service Agency (BLU). In carrying out its duties, the BLU must use a special pattern in the presentation of its financial statements. The Government Accounting Standards Statement (PSAP) 13 is used to simplify BLU financial reporting. The implementation of PSAP 13 at Universitas Brawijaya was discussed in this study to give an idea of how it was implemented in the Public Service Agency.

scholarly journals REFORMASI LAYANAN PUBLIK : ANTARA HARAPAN DAN REALITA

2019 ◽  
Vol 3 (2) ◽  
pp. 125
Author(s):  
Eko Setiyo Utomo
Keyword(s):  
Public Service ◽  
Public Management ◽  
Public Services ◽  
Service Improvement ◽  
Management Reform ◽  
The Public ◽  
The People ◽  
The Government ◽  
High Level

<p><em>The government is an agent which provides public services should improve the quality of the services. It should be recognized that delivering public service is not yet on the good level. The people need the services at the high level. Public service improvement must go to improving public service itself. That is hoped that the meaning and involving of the public service would come to development Indonesian people totally. Finance Public Management Reform is one of the efforts of the government to answer public requirement.</em></p>

scholarly journals PERAN AUDIT INTERNAL TERHADAP PELAKSANAAN GOOD GOVERNANCE DI PERBANKAN SYARIAH

2017 ◽  
Vol 15 (2) ◽  
pp. 169-176
Author(s):  
Muhammad Ardi
Keyword(s):  
Public Service ◽  
Financial Management ◽  
Good Governance ◽  
Internal Audit ◽  
Service Agency ◽  
The Public ◽  
The Creation ◽  
The Government

Abstract: Law 17 of 2003 and Law 1 Year 2004 triggered the renewal of state financial management. From both laws, the government through the Public Service Agency implements good governance in order to improve the performance and service of the community. This paper aims to examine the effect of internal audit for good governance either partially or simultaneously. Internal audits have a positive and significant impact on good governance both partially and simultaneously, indicating that both internal audits can improve the creation of good governance

ACCOUNTING SYSTEM DESIGN FOR THE OPERATION OF RENTAL FLATS AND SPORTS VENUE OF RIAU PROVINCE

Jurnal Niara ◽  
2019 ◽  
Vol 12 (1) ◽  
pp. 29-34
Author(s):  
Neneng Salmiah ◽  
Fahmi Oemar ◽  
Reni Farwitawati
Keyword(s):  
System Design ◽  
Public Service ◽  
Financial Management ◽  
Development Program ◽  
Design System ◽  
Accounting System ◽  
Service Agency ◽  
Operation System ◽  
Management Procedure ◽  
The Government

The study aimed at conducting an analysis towards the operation of Athlete Homestead for the National Sports Week in 2012 belonging to Riau Province. Regarding the Finance Operation System in the form of Sub-district Development Program-Regional Public Service Agency (PPK BLUD), the researcher designed the Accounting System for the Regional Public Service Agency of the Rental Flats and Sports Venue. The data analysis in this study used the descriptive qualitative method by describing the accounting system design for the operation of Rental Flats and Sports Venue through the Sub-district Development Program-Regional Public Service Agency (PPK BLUD) with the procedure comprising: designing the rent system and procedure of the Rental Flats and Sports Venue, designing the system of cash management from the rent income, implementing focused-group discussion with the related parties and the government, working on the policy improvement draft for the operation of the Rental Flats and Sports Venue belonging to Riau Province.Based on the result of the study and discussion, it can be concluded that in order to improve the effectiveness of the service and operation of Rental Flats and Sports Venue with sound business practice, it is necessary to implement the Finance Operation System in the form of Sub-district Development Program-Regional Public Service Agency (PPK BLUD). The design system of the Sub-district Development Program-Regional Public Service Agency (PPK BLUD) comprising the organization chart, the transaction proof document, and the financial management procedure

scholarly journals Citizen’s Charter a Mechanism for Accountability: An Analysis of India Conditions

2021 ◽  
Vol 5 (2) ◽  
pp. 41-51
Author(s):  
Ramthanpuia Pachuau
Keyword(s):  
Public Service ◽  
Central Government ◽  
Government Policies ◽  
Administrative Reforms ◽  
The People ◽  
Official Statement ◽  
Long Time ◽  
The Government ◽  
Democratic Country

The initiatives of Citizen’s Charter are an effort in solving citizen’s problems that they encounter regularly over a long time while dealing with the government or any other organizations. It is a document of an official statement that ensures the accountability of the organization and their commitment towards the citizen in providing the quality of service. The charter aimed to revolutionize public service by empowering the people who were so long regarded as a silent spectator and a mere receiver on the government policies and programmes. In a democratic country, citizens have become more vocals towards the government responsibilities and they expect the administration not only to respond to their demands but also to foresee their needs in the future. In India, the Department of Administrative Reforms and Public Grievances in Government (DARPG) is in charge of organizing, directing, formulating, and operationalizing Citizen's Charters at the Central Government as well as States Government. However, the fulfillment of Citizen’s Charter in India faced many difficulties due to its government bureaucratic structure and resistant to change in its working system.

scholarly journals AIR QUALITY MONITORING OF KALABAHI-ALOR’S SEAPORT-EAST OF NUSA TENGGARA

2019 ◽  
Vol 3 (2) ◽  
pp. 130-133
Author(s):  
Rikson Siburian ◽  
Minsyahril Bukit ◽  
Herlince Sihotang ◽  
Saur Lumban Raja ◽  
Minto Supeno ◽  
...  
Keyword(s):  
Air Quality ◽  
Government Regulation ◽  
The Other ◽  
Quality Monitoring ◽  
Air Quality Monitoring ◽  
Other Hand ◽  
The People ◽  
The Government

Evaluation of environment of seaport is needed as well as our responsibility to nature sustainability. The Alor’s seaport belongs to Pelindo III. In order to know the air quality of Alor’s seaport, we did this study. Our aims are to know level quality of air at Alor’s seaport and compare to the government regulation. This study refers to Pararosaniline (SOx), Saltzman (NOx), Particle Calculation (dust) and decibel (noisy) methods. We used four locations, those are A-1 (Entrance gate of PELINDO (8013’09.12”S, 124031’07.21”E)); A-2 (In front of passengers terminal (8013’08.75”S, 124031’01.60”E)); A-3 (Exit  gate Kalabahi’s seaport (8013’08.2”S, 124031’00.87”E)) and A-4 (In front of port of the people (8011’09.12”S, 124031’07.21”E)). Results show that the averages level of SOx, NOx and dust of A-1, A-2 and A-3 are 103.01, 104.65 and 107.47 (µg/Nm3), 37.87, 30.62, and 39.73 (µg/Nm3), 56.64, 47.47 and 50.72 (µg/Nm), respectively. On the other hand, the level of noisy of A-1, A-2, A-3 and A-4 are 68.76, 65.69, 65.20 and 73.60 (dBA), respectively. Base on all of data, we conclude that the air quality of Alor’s seaport is still appropriate according to government regulation (PP. No. 4, 1999).

CAPAM Symposium on Networked Government: The public service as a learning organization: the Malaysian experience

2005 ◽  
Vol 71 (3) ◽  
pp. 463-474 ◽  
Author(s):  
Malek Shah Bin Mohd. Yusoff
Keyword(s):  
Public Sector ◽  
Public Administration ◽  
Public Service ◽  
Organizational Boundaries ◽  
Institute Of Public Administration ◽  
The Public ◽  
The People ◽  
Public Sector Organizations ◽  
Common Purpose ◽  
The Government

Current environmental demands require public sector organizations to respond effectively and efficiently to the needs of the people and the nation. Given the bureaucratic nature of public sector organizations, where change and responsiveness are difficult to achieve, this paper highlights some of the issues that need attention to transform public sector organizations into learning organizations. It also examines some of the initiatives taken by Malaysia in general and INTAN (the National Institute of Public Administration) in particular to help enhance learning in the public sector so that the various components of the government machinery can work together across organizational boundaries for a common purpose, responding effectively to challenges, as well as delivering integrated and customer-centric services.

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