scholarly journals Analisis Penerapan Sistem Transaksi Non Tunai Dalam Pengelolaan Keuangan Daerah Pada Badan Keuangan Dan Aset Daerah Kabupaten Dairi

PERSPEKTIF ◽  
2021 ◽  
Vol 11 (1) ◽  
pp. 272-285
Author(s):  
Fitri Rosalina N. Samosir ◽  
Badaruddin Badaruddin ◽  
Nina Siti Salmaniah Siregar

This study aims to determine, analyze and factor constraints in the application of non-cash transaction systems in regional financial management at the Regional Finance and Assets Agency of Dairi Regency. This study uses a descriptive method with a qualitative approach, namely taking data related to the problems to be studied so that it can be described descriptively, qualitatively and comprehensively, which describes the prevailing reality and discusses the problems raised related to the Application of the Non-Cash Transaction System. In Regional Financial Management at the Regional Finance and Assets Agency of Dairi Regency. The results showed that the Regional Finance and Assets Agency of Dairi Regency has not been able to fully implement non-cash financial transactions on revenue receipts and expenditures as stipulated in Perbup Dairi No. 43 of 2020. The obstacles faced in implementing or implementing transactions have not been overcome, because there are indeed many field conditions that are not in accordance with the implementation of non-cash transactions. Employees are still not able to handle non-cash transaction processing, while the training program is inadequate because the available equipment, especially for practicing, is very limited.

2020 ◽  
Vol 14 (1) ◽  
Author(s):  
Lidanna Dian Kurnia

Implementation of non-cash transactions in each region are different, both constraints and applications. The non-cash transaction system is considered to be more practical, efficient, easy, even able to support the economy through increased money circulation speed. The implementation of this non-cash system is one of the forms to realize the financial management that is transparent, accountable, effective and efficient. The aim of this study is empirically to know the efficiency of the implementation of non-cash transactions in regional financial management at Metro District. The research method used is a quantitative descriptive method. The results showed that the implementation of the non-cash transactions in regional financial management at Metro City, Lampung Province provides many benefits namely transactions become highly efficient and also effective. The advantage of implementing a non-cash transaction system is that the use of all transaction flows can be traced so that it is more accountable because all transactions are backed by valid proof; treasurer does not have to hold cash with varying risks of crime, loss and error counts; avoiding financial abuse in regional devices; more efficient usage of budgets and more controlled cash-in flows; improve internal control of cash management and simplify billing acceptance. In addition, non-cash transactions tend to be more cost-effective when compared to the use of cash transactions with kartal money, banknotes or coins and accelerate the implementation of book close as well as financial reporting and guaranteed reliability.Keywords: Efficiency, Non-Cash Transactions


Author(s):  
Nadya Putri Saylendra

ABSTRACT This study purposed to describe how is Paskibra extracurricular helps students to developing discipline in Senior High School 6th Bogor. The research method used in this research is descriptive method with qualitative approach. The results of this research is in developing discipline towards Paskibra in SMAN 6 Bogor, some activity had been developed, they are: BTP (Basic Training Program); BINTUR (Bimbingan Instruktur); Demo MOS; and MUSRA (Musyawarah Anggota). Keywords: extracurricular, discipline ABSTRAK Penelitian ini bertujuan menjelaskan bagaimana ekstrakurikuler Paskibra mengembangkan disiplin siswa SMA N 6 Bogor. Metode penelitian yang digunakan dalam penelitian ini adalah metode deskriptif melalui pendekatan kualitatif. Hasil dari penelitian ini dalam mengembangkan disiplin siswa melalui Paskibra adalah terbentuknya beberapa program seperti BTP (Basic Training Program); BINTUR (Bimbingan Instruktur); Demo MOS; and MUSRA (Musyawarah Anggota). Kata Kunci: ekstrakurikuler, disiplin


2017 ◽  
Vol 12 (2) ◽  
Author(s):  
Wigia A.L. Junus ◽  
Lintje Kalangi ◽  
I Gede Suwetja

This study aims to evaluate the implementation of SIMDA to the management of financial data at the Regional Finance and Asset Management Board (BPK-AD) Manado City is in accordance with the general principles of local financial management. SIMDA is an application developed by BPKP to simplify regional financial management tasks. The research method used in this research is qualitative research by using interview technique with key informant, direct observation to the symptoms that appear in BPK-AD of Manado City and documentation study on related documents. The data collected were analyzed by descriptive method. The result of the research shows that the implementation of financial SIMDA to the management of financial data at Manado Finance and Regional Management Board (BPK-AD) of Manado City has not been fully in accordance with the general principle of local financial management. Keywords: Implementation of SIMDA, management of financial data, and general principles of local financial management.


2015 ◽  
Vol 6 (1) ◽  
pp. 21-28
Author(s):  
Siti Zahro ◽  
Titi Mutiara Kiranawati .

The aim of this research is to provide information about the model of lesson study-based handicraft job training among the employees of ECO Green Park in guiding the visitors in their workplace. The research method applied was a descriptive method with a qualitative approach. Meanwhile, the population involved in this research was the employees of ECO Green Park in Department of Marketing, Fun and Game, Animal, Science Center, Chief Accounting, Public Area, gardener, Engineering and F&B. The type of sample used was a random sampling with the involvement of 65 persons. The technique in collecting data was conducted through questionnaire, interview and observation. The data analysis used here was in the form of a frequency distribution with an SPSS program for Windows version 21. The result of this research then shows a need of the employee for training materials to support their work. In addition, training facilities to support the achievement of training implementation and strategy in delivering the training materials are deemed essential to be a concern. Meanwhile, the evaluation of the training program was performed using the Kirkpatrick model highly suitable to measure the effectiveness of the training program at ECO Green Park.


2017 ◽  
Vol 21 (3) ◽  
pp. 361
Author(s):  
Zarah Puspitaningtyas

The problems faced by small and medium enterprises (SMEs), one of which is lack of ability in business finance management. Businesses often feel confined in their ability to apply accounting because they are not yet accustomed to practicing accounting in the management of their business finances. The solution of these problems, then the businesses needs to get training and assistance in a sustainable manner related to the financial management of accounting-based business, so as to manage their business finances effectively. The purpose of this study is to know the culture of accounting-based financial management for businesses “batik” sector in Banyuwangi. The analysis was done by qualitative descriptive method, that is basing the result of observation and interview with informant. The results of the analysis concluded that accounting-based financial management can provide benefits for businesses to know the exact financial condition of the business, regulate and control the overall financial transactions that occur along the sustainability of its business. Therefore, businesses should familiarize (cultivate) to implement accounting-based financial management. The implication of the result of this study is expected to be composed of concepts related to the culture of accounting-based financial management for businesses actors, especially SMEs.


EDUKASI ◽  
2018 ◽  
Vol 16 (1) ◽  
Author(s):  
Hendra Karianga

Sources of revenue and expenditure of APBD (regional budget) can be allocated to finance the compulsory affairs and optional affairs in the form of programs and activities related to the improvement of public services, job creation, poverty alleviation, improvement of environmental quality, and regional economic growth. The implications of these policies is the need for funds to finance the implementation of the functions, that have become regional authority, is also increasing. In practice, regional financial management still poses a complicated issue because the regional head are reluctant to release pro-people regional budget policy, even implication of regional autonomy is likely to give birth to little kings in region causing losses to state finance and most end up in legal proceedings. This paper discusses the loss of state finance and forms of liability for losses to the state finance. The result of the study can be concluded firstly,  there are still many differences in giving meaning and definition of the loss of state finace and no standard definition of state losses, can cause difficulties. The difficulty there is in an effort to determine the amount of the state finance losses. The calculation of state/regions losses that occur today is simply assessing the suitability of the size of the budget and expenditure without considering profits earned by the community and the impact of the use of budget to the community. Secondly, the liability for losses to the state finance is the fulfillment of the consequences for a person to give or to do something in the regional financial management by giving birth to three forms of liability, namely the Criminal liability, Civil liability, and Administrative liability.Keywords: state finance losses, liability, regional finance.


2020 ◽  
Vol 5 (1) ◽  
pp. 17-32
Author(s):  
Apriyanti Kartika Agustin ◽  
Irfan Sanusi ◽  
Herman Herman

Penelitian ini bertujuan untuk mengetahui penerapan fungsi manajemen pada Masjid Al-Anshari dalam meningkatkan Jama’ah Shalat Shubuh dan Shalat Jum’at. Secara lebih rinci tujuan penelitian ini adalah untuk pengetahui proses perencanaan, proses pengorganisasian, proses penggerakan dan proses pengendalian di Masjid Al-Anshari. Penelitian ini menggunakan metode deskriptif dengan pendekatan kualitatif, dipandang tepat untuk digunakan dalam penelitian ini. Adapun metode pengumpulan data yakni dengan cara observasi, wawancara, rekaman audio dan studi dokumentasi. Hasil penelitian ini menunjukan bahwa Masjid Al-Anshari di dalam meningkatkan jama’ah Shalat Shubuh dan Shalat Jum’at memiliki proses perencanaan berupa penyusunan unsur tujuan, unsur kebijakan, unsur kemajuan, dan unsur program. Proses pengorganisasian yang dilakukan dengan pembagian kerja melalui struktur organisasi, departementalisasi dengan deksripsi kerjanya, distribusi otoritas, dan koordinasi yang dilakukan setiap Briefing di Coffee Break. Proses penggerakan dilakukan melalui proses motivasi, proses kepemimpinan dan proses komunikasi. Proses pengendalian dilakukan dengan memperbaiki penyimpangan-penyimpangan yang ada.   This study aims to determine the application of management functions in the Al-Ansari Mosque in improving Jama'ah Shubuh Prayer and Friday Prayers. In more detail, the purpose of this research is to find out the planning process, the organizing process, the mobilization process and the control process at Al-Ansari Mosque.  This study uses a descriptive method with a qualitative approach, considered appropriate for use in this study. The data collection method is by observation, interview, audio recording and documentation study.  The results of this study indicate that the Al-Ansari Mosque in improving the congregation of the Shubuh Prayers and Friday Prayers has a planning process in the form of compilation of objectives, policy elements, progress elements, and program elements. The organizing process is carried out with the division of labor through the organizational structure, departmentalization with its work description, distribution of authority, and coordination that is carried out every Briefing at Coffee Break. The mobilization process is carried out through a motivational process, a leadership process and a communication process. The control process is carried out by correcting the existing deviations.


2019 ◽  
Vol 4 (1) ◽  
pp. 137
Author(s):  
Mulkan Syah Riza

This study aims to explain how the distribution of productive zakat in the Rumah Zakat North Sumatra and how the effectiveness of productive zakat distribution in improving the welfare of mustahik in the Rumah Zakat North Sumatra. This study uses a qualitative approach with a type of descriptive method, which is a problem that guides researchers to explore and photograph situations that will be thoroughly investigated, broadly and deeply. Data collection techniques with field research, while the tools used are observation, interviews and documentation. Data analysis used is descriptive qualitative analysis. The results of this study inform that in distributing productive zakat funds, Rumah Zakat is in accordance with Law No. 23 of 2011 concerning Management of Zakat. The distribution of productive zakat carried out by the Rumah Zakat North Sumatra through the Senyum Mandiri Program to mustahik in Medan Helvetia Subdistrict has been effective, because it can improve the welfare of mustahik, this is evidenced by the income of eight of thirteen mustahik people in total, five people whose income is fixed and four out of eight people whose income has increased has reached the level of muzaki.


2020 ◽  
Vol 11 (2) ◽  
pp. 141-152
Author(s):  
Imam Mas Arum ◽  
Riyadi Santosa ◽  
Nfn Sumarlam

AbstractThe politeness in language in ‘the Mata Najwa’ talk show on TransTV is interested to study due to contradictory opinions expressed by guests who ended up in disrespectful speeches and debates. In line with the background, this study was aimed at describing the violation of the Leech’s politeness principle in language in the Mata Najwa talk show on TransTV. To reveal the violation, a descriptive method and a qualitative approach are used. The research subjects in this study were the speeches of the politicians in the Mata Najwa talk show on TransTV. The data used in this study are words, phrases and sentences that violate the maxims of politeness in accordance with Leech. The data were collected by means of documentation, listening and note-taking techniques. The data were initially analyzed by selecting the data which are assumed to violate Leech’s principles of politeness. Then the data were classified based on the violations of politeness maxims. The results showed that the violations of politeness in language found in the program of Mata Najwa talk show on TransTV included the six maxims of politeness in language; namely the maxims of tact, generosity, approbation, modesty, agreement, and sympathy.  AbstrakKesantunan berbahasa dalam acara talk show Mata Najwa di TransTV menarik untuk diteliti karena pada acara tersebut pihak yang diwawancarai atau diskusi sering kali mengutarakan pendapat yang berbeda dan berujung pada tuturan dan perdebatan yang tidak santun. Sejalan dengan latar belakang tersebut, tujuan yang ingin dicapai dalam penelitian ini ialah menghasilkan deskripsi tentang pelanggaran prinsip kesantunan berbahasa  Leech dalam acara talk show Mata Najwa di TransTV. Untuk mendeskripsikan tentang pelanggaran kesantunan tersebut digunakan metode deskriptif dengan pendekatan kualitatif. Subjek penelitian dalam penelitian ini ialah tuturan politisi di acara talk show Mata Najwa di TransTV. Data yang digunakan dalam penelitian ini berupa kata, frasa, dan kalimat yang melanggar maksim-maksim kesantunan Leech. Teknik yang digunakan dalam proses pengumpulan data ada tiga teknik, yaitu (1) teknik dokumentasi, (2) teknik simak, (3) dan teknik catat. Kegiatan analisis data dimulai dengan penyeleksian data yang diduga sebagai bentuk tuturan melanggar prinsip kesantunan Leech. Kemudian data diklasifikasikan berdasarkan pelanggaran maksim-maksim kesantunan. Hasil penelitian menunjukkan bahwa bentuk pelanggaran prinsip kesantunan berbahasa yang terdapat dalam acara di acara talk show Mata Najwa di TransTV mencakup keenam maksim kesantunan berbahasa; yaitu maksim kearifan, maksim kedermawanan, maksim pujian, maksim kerendahan hati, maksim kesepakatan, dan maksim kesimpatian.


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