scholarly journals Evaluasi Penatausahaan Barang Milik Daerah di Badan Pengelolaan Keuangan Kabupaten Aceh Singkil

2019 ◽  
Vol 1 (1) ◽  
pp. 43-51
Author(s):  
Arief Poedjianto ◽  
Warjio Warjio ◽  
Isnaini Isnaini
Keyword(s):  
Asset Management ◽  
Financial Management ◽  
Research Data ◽  
Limited Data ◽  
Fixed Assets ◽  
Management Area ◽  
Survey Results ◽  
The Government ◽  
And Training ◽  
Collection Methods

This study aimed to evaluate the administration of property in the area of Financial Management Agency of Aceh Singkil Regency which has the function of asset management area. This study used qualitative research methods. Observation is the participation of the data collection methods used to collect research data. The survey results revealed that the evaluation of the procedure of administration of fixed assets, including: accounting, inventory and reporting as well as the completeness of the card inventory of goods, gained an average level of suitability administration of fixed assets for the Government of Aceh Singkil Regency is 57%, which means the administration of fixed assets for the Government Aceh Singkil meet enough criteria in accordance with Regulation No. 19 Year 2016. The obstacles faced in the administration of fixed assets are (1) The lack of work ethic and discipline of user goods (2) The limited data of supporting fixed assets, (3) Lack of education and training related to the management of local goods, (4) The low coordination and commitment of the parties involved in the administration of the fixed assets, and (5) No use of applications in the recording of local goods. 

scholarly journals ANALISIS PENGELOLAAN FIXED ASSET PADA DISPARPORA KABUPATEN BATANG BERDASARKAN PSAP NO 7 (STUDI KASUS DI KAWASAN OBJEK WISATA PANTAI SIGANDU)

2020 ◽  
Vol 17 (2) ◽  
pp. 12
Author(s):  
Jilma Dewi Ayu Ningtyas ◽  
Haris Syuhada
Keyword(s):  
Asset Management ◽  
Financial Statements ◽  
Observation Data ◽  
Fixed Asset ◽  
Government Sector ◽  
Fixed Assets ◽  
Beach Tourism ◽  
The Status ◽  
The Government ◽  
Collection Methods

ABSTRACT The financial statements of the government sector are prepared in accordance with the status of the agency. Based on observational data obtained at the Youth and Sports Tourism Office there are several fixed assets found in the Sigandu Beach Tourism Objects such as Buildings, Land, Equipment, Machines and Irrigation. This study wanted to find out the suitability of asset management managed by the asset section of the Office of Tourism and Youth Tourism as the agency responsible for managing fixed assets in the Sigandu Batang Beach Tourism Object with PSAP No. 7 regarding Accounting for fixed assets because the Office of Youth and Sports is a work unit under government policy. Data collection methods by interview, documentation and observation. Data analysis using descriptive qualitative. The conclusion of this study is that there are differences in the treatment of assets based on the Department of Youth Tourism and Sports with PSAP No. 7 which is point 5. The termination and disposal of fixed assets are not in accordance with PSAP No. 7 of 2010. Keywords       : Fixed Assets, PSAP no. 7, Public Sector Accounting ABSTRAK            Laporan keuangan sektor pemerintahan disusun sesuai dengan status instansi .Berdasarkan data observasi yang di peroleh di Dinas Pariwisata Kepemudaan Dan Olahraga ada beberapa aset tetap yang terdapat di Obyek Wisata Pantai Sigandu seperti Bangunan, Tanah, Peralatan, Mesin dan irigasi.  Penelitian ini ingin mengetahui kesesuian pengelolaan aset yang di kelola oleh bagian aset Kantor Dinas Pariwisata Kepemudaan Dan Olahraga selaku instansi yang bertanggung jawab atas pengelolaan aset tetap pada Obyek Wisata Pantai Sigandu Batang dengan PSAP No. 7 mengenai Akuntansi aset tetap karena Kantor Dinas Kepemudaan Dan Olahraga merupakan satuan kerja yang berada di bawah kebijakan pemerintahan. Metode Pengumpulan data dengan wawancara, dokumentasi dan observasi. Analisis data menggunakan deskriptif kualitatif. Kesimpulan pada penelitian ini adalah terdapat perbedaaan perlakuan aset berdasarkan Dinas Pariwisata Kepemudaan dan Olahraga dengan PSAP No. 7 yaitu pada poin 5. Penghentian dan pelepasan aset tetap  tidak sesuai dengan PSAP No. 7 Tahun 2010.Kata Kunci     : Aset Tetap, PSAP No. 7, Akuntansi Sektor Publik

PERANAN INSPEKTORAT KABUPATENSUMENEP DALAM MENCEGAH DAN MENDETEKSI FRAUD DI DINAS PENDIDIKAN SUMENEP

2015 ◽  
Vol 5 (1) ◽  
Author(s):  
Astri Furqani ◽  
Hafidhah .
Keyword(s):  
Local Government ◽  
Qualitative Study ◽  
Asset Management ◽  
Sampling Technique ◽  
Research Data ◽  
Qualitative Approach ◽  
Primary Data ◽  
The Government

In this era, a lot of activities that can not be separated from the practice of cheating or fraud , no exception In the government . Inspektorat Sumenep is the leading institution of internal Local Government in preventing and detecting fraud in the Local Government appropiate Perbup Sumenep No. 29 of 2008 . Dinas Pendidikan Sumenep need attention on the issue . This is due to Dinas Pendidikan Sumenep an agency with the largest number of assets and managing large budgets . These conditions led to the formulation of the problem is How Inspektorat Sumenep role in preventing and detecting fraud in Dinas Pendidikan Sumenep. This study used a qualitative approach in which the focus of this study is Inspektorat role in preventing and detecting fraud at Dinas Pendidikan Sumenep . Primary data obtained by direct interviews with the parties directly related to the determination of the source of research data in a qualitative study using nonprobability sampling . The sampling technique used was purposive sampling . The conclusion of this study, role of the Inspektorat Sumenep in the prevention of fraud in Dinas Pendidikan Sumenep still not maximal . This is due to Inspektorat Sumenep not supervise from the planning / budgeting and not optimal in overseeing and assisting the implementation of the SPIP as an instrument of fraud prevention in Dinas Pendidikan Sumenep . The role of Inspektorat Sumenep in the detection of fraud in Dinas Pendidikan Sumenep done by conducting an audit of financial and asset management in each financial year.Keywords: fraud, government, inspektorat.

ANALISIS EVALUASI PENATAUSAHAAN BARANG MILIK DAERAH

2019 ◽  
Vol 2 (2) ◽  
pp. 66-78
Author(s):  
Christina Randalayuk ◽  
Meinarni Asnawi ◽  
Anthonius H. Citra Wijaya
Keyword(s):  
Asset Management ◽  
Descriptive Analysis ◽  
Research Data ◽  
Management Agency ◽  
Analysis Technique ◽  
Fixed Assets ◽  
Qualitative Descriptive ◽  
District Government

The objectives of this study were to evaluate the management of Government Fixed Assets inPegunungan Bintang Regency. The analysis technique used in this study was descriptive analysis.The paper described the Analysis of Regional Property Administration Evaluation in thePegunungan Bintang District Government. The data was shown in tables with numbers andpercentages to be analyzed further with descriptive analysis. In analyzing research data the authoruses qualitative descriptive analysis, also known as content analysis.The results of the study showed that the administration of regional fixed assets in terms of recordingthe assets, The Financial and Asset Management Agency (BPKAD) in Pegunungan BintangRegency has carried out the bookkeeping. This comprises of process of recording regional fixedassets in lists of its users, the inventory cards, and in the database of regional’s fixed assets. Beforerecording the assets, at first, Asset have been identified into its classification based on the type andcodes of regional fixed assets. Thus, in general, it can be concluded that the implementation ofaccounting in the administration of fixed assets in The Financial and Asset Management Agency ofPegunungan Bintang Regency has been well implemented. Evaluation of administration of regionalfixed assets to the inventory on The Financial and Asset Management Agency in PegununganBintang Regency has been carried out in accordance with mandated regulations. This can be seenfrom the evidence of inventory execution such as the existence of recording documents, theDatabase of Inventory, and documented in Inventories Books. In addition, there are reportingdocuments such as List of Inventory Recapitulation and List of inventory Mutations. Evaluation ofadministration of regional fixed assets in terms of reporting to The Financial and AssetManagement Agency in Pegunungan Bintang Regency is carried out in stages based on informationcontained in the list of assets keepers and a list of the authority of its users and keepers. Authoritiesof fixed assets users have to submit assets User Reports every semester, yearly, and 5 years toassets keepers.

scholarly journals EVALUASI SISTEM PEMBINAAN, PENATAUSAHAAN, DAN PENGAWASAN PENGELOLAAN BARANG MILIK DAERAH PADA BPK-BMD DI PEMERINTAHAN KABUPATEN MINAHASA

2017 ◽  
Vol 12 (2) ◽  
Author(s):  
Astrid Claudia Sumual ◽  
David Paul Elia Saerang ◽  
I Gede Suwetja
Keyword(s):  
Local Government ◽  
Human Resources ◽  
Qualitative Analysis ◽  
Asset Management ◽  
Financial Management ◽  
Analysis Method ◽  
Management Area ◽  
Administration And Supervision ◽  
Implementation Management ◽  
Descriptive Qualitative

The management of local asset is part of the regional financial management. Since the enactment of regulation of asset management area is expected to be a reference and strength of local government in managing its regional asset. To apply the system in accordance with Permendagri No.19 year 2016 supervision and coorperation required to carry out the process of recording asset at SKPD level as well as management of regional assets including BPK BMD Minahasa district. The purpose of this study is to find out how the application on the system of coaching, administration, and supervision of goods in the management of local assets in BPK BMD Minahasa whether in accordance with Permendagri No.19 year 2016. The method used in this research is descriptive qualitative analysis method. The results showed that the implementation management of local asset, especially the coaching, administration, and supervision of assets in BPK BMD Minahasa accordance with Permendagri No.19 yaers 2016. Not yet supported IT equipment that has not been compatible with that asset user and the lack of human resources becomes an obstacle asset management in BPK BMD Minahasa.Keywords: asset, coaching, administration, supervision

scholarly journals EVALUASI PENERAPAN SISTEM INFORMASI MANAJEMEN DAERAH (SIMDA) PADA DINASS PENDAPATAN, PENGELOLAAN KEUANGAN DAN ASSET DAERAH KOTA KOTAMOBAGU

2015 ◽  
Vol 13 (03) ◽  
Author(s):  
Veybie Komaling ◽  
Stanley Kho Walandow
Keyword(s):  
Research Methods ◽  
Asset Management ◽  
Financial Management ◽  
Local Governments ◽  
Quantitative Data ◽  
Qualitative Data ◽  
Computer Applications ◽  
Application Program ◽  
Management Area

Computer Applications SIMDA program is an application program that is intended to assist local governments in the area of financial management. As for the above purpose of the research is to evaluate the application of SIMDA at the Department of Revenue, Finance and Asset Management Regional Kotamobagu. Research methods using qualitative data, that is data obtained from the object of research in the form of sentences or descriptions, sketches and drawings and quantitative data, ie data obtained from the object of research in the form of numbers or numbers that have been processed further. From this study, the researchers concluded that SIMDA Application Evaluation in the Department of Revenue, Finance and Asset Management Regional Kotamobagu not fully in accordance with the Legislation in force, because the procedure is not in accordance with the cash outlay Minister Regulation No. 13 Year 2006 on Guidelines for Financial Management area.

PENERAPAN PSAP NOMOR 07 TENTANG AKUNTANSI ASET TETAP PADA KANTOR KEPOLISIAN RESOR KOTA LUBUKLINGGAU

2021 ◽  
Vol 4 (3) ◽  
pp. 961
Author(s):  
Norman Hadi ◽  
Sriyani Sriyani
Keyword(s):  
Financial Reporting ◽  
Financial Management ◽  
Balance Sheet ◽  
Economic Benefits ◽  
Point Of View ◽  
Police Station ◽  
Straight Line ◽  
Fixed Assets ◽  
The Government

The reform of state financial management in 2003 was aimed at realizing transparent and accountable government financial reporting. Reform of state financial management is the first step in improving the quality of state finances. In the government environment, fixed assets play an important role in government operations and also benefit the community. The problem studied is how the suitability of accounting for fixed assets at the Lubuklinggau Police with PSAP number 07 concerning Accounting for Fixed Assets from the point of view of recognition, measurement, presentation, and disclosure of Fixed Assets in Financial Statements. The research method used is a qualitative method, the method of data collection is carried out by means of observation and interviews with parties related to accounting at the Lubuklinggau Police Station. The results of this study are the Lubuklinggau Police Station has implemented Fixed Asset Accounting in accordance with PSAP 07, namely Assets are recognized when future economic benefits have been obtained and their value can be measured reliably, Fixed Assets are measured at cost, depreciation is carried out using a straight line and presented in Balance sheet according to PSAP 07.

scholarly journals Transparency in Village Fund Financial Management

2020 ◽  
Vol 2 (2) ◽  
pp. 63-67
Author(s):  
Ramos Da Chrismas ◽  
Elias Mite ◽  
Edoardus E Maturbongs ◽  
Imelda C Laode ◽  
Dapot Pardamean Saragih ◽  
...  
Keyword(s):  
Indigenous Peoples ◽  
Financial Management ◽  
Effective Management ◽  
Literature Study ◽  
New Thinking ◽  
The Government ◽  
The Village ◽  
And Training ◽  
Very High ◽  
Clear Information

The launch of village funds in Papua is always increasing every year given by the government, but on the other hand raises new problems regarding financial management and transparency. This study aims to provide new thinking about financial transparency of village funds suitable for the Papua region. The method used is literature study, and the results of this study are transparency that must be carried out, namely the provision and access of clear information about planning, implementation procedures and accountability (billboards, website, Facebook), the existence of deliberations involving the community and indigenous peoples / Chair Adat, Openness of the management process, Supervision is carried out by the whole community, Transparency of information on Village Financial management documents, Continual socialization and training from the government to the Village for effective management of the Village Fund, and Village Fund Assistance is actually recruited from people who have very high self-integrity.

scholarly journals Disclosing The Village-Owned Enterprises (BUMDes) Financial Management Accountability

2021 ◽  
Vol 921 (1) ◽  
pp. 012001
Author(s):  
Andriana ◽  
Sudarno ◽  
A N Utami ◽  
A B Susanto ◽  
Kurniaty
Keyword(s):  
Qualitative Research ◽  
Data Collection ◽  
Financial Management ◽  
Good Governance ◽  
Descriptive Analysis ◽  
Public Funds ◽  
The People ◽  
The Government ◽  
The Village ◽  
Collection Methods

Abstract accountability are characteristics of Good Governance. Accountability are very important in managing an entity, especially for entities that carry out the mandate of the people and manage public funds such as BUMDes. BUMDes that have the mandate of capital, have large roles and duties, BUMDes must be able to account for and report the results of their financial management as a form of accountability to the government and society. This study aims to determine how the financial management of BUMDes To analyze the level of accountability of BUMDes Mekar Lestari’s financial management in 2019. This type of research is a qualitative research using descriptive analysis. The data collection methods used were interview and documentation techniques. The results showed that: The financial management of BUMDes Mekar Lestari consists of planning, implementation, administration, reporting and accountability and supervision stages. Some indicators for the financial management accountability of BUMDes Mekar Lestari in 2019 have also not been fulfilled as regulated in the Banyuwangi Regency Regional Regulation No. 13 of 2015 and Banyuwangi Governor Regulation No. 17 of 2019

scholarly journals The State's Responsibility in Forest Fires in Indonesia

2020 ◽  
Vol 2 (1) ◽  
pp. 351-358
Author(s):  
Muhammad Arifin Gultom
Keyword(s):  
Forest Fires ◽  
Complex Problem ◽  
Research Data ◽  
Domestic Sphere ◽  
Legal Research ◽  
Natural Factors ◽  
Library Research ◽  
Foreign Countries ◽  
The Government ◽  
Collection Methods

The problem of forest fires becomes a complex problem and even impacts not only the domestic sphere, but also has an impact on foreign countries (neighbors). This problem arises not only due to natural factors, but also due to human factors. This is an extraordinary crime, which is constitutionally the responsibility of the state. This study aims to analyze how the concept of state responsibility in the issue of forest fires in the case approach and the concept of green constituency. The method used in this research is normative legal research premises library research data collection methods. Which shows that the government in the case of forest fires is constitutionally responsible, because Indonesia adheres to the concept of green constitution which reinforces the ecological position in the development of the nation and state.

scholarly journals PROFESIONALITAS GURU SEKOLAH DASAR BERSERTIFIKASI DI KOTA BANJARMASIN

Jurnal Socius ◽  
2013 ◽  
Vol 2 (2) ◽  
Author(s):  
Siti Rahmah
Keyword(s):  
Data Analysis ◽  
Education And Training ◽  
Research Data ◽  
Descriptive Statistics ◽  
Average Score ◽  
Analysis Technique ◽  
Pedagogical Competence ◽  
Survey Results ◽  
The Mean ◽  
And Training

This study aimed to determine the professionalism of teachers SDN who certified in Banjarmasin. The research data were described consists of a group of pedagogical competence of teachers certified through portfolios, education and training, and passed for consideration age and years of service. The data analysis technique used is descriptive, by using descriptive statistics to describe the data of the study variables. The survey results revealed pedagogical competence of teachers certified through a portfolio categorized either as much as 84%, through education and training 78%, and due consideration of age and years of 72%. From the data the description of the research data revealed that the average score (mean) pedagogical competence of teachers certified through a portfolio of 150.26, 147.30 through education and training and pedagogical competence of teachers due consideration age and years of 144.56, which exceeded the mean The average (mean) ideal is 113. Based on these data pedagogical competence of teachers SDN District of West Banjarmasin classified as either category and has competence above average competence of teachers in general.Key words: professionalism and certified teachers

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