scholarly journals EVALUASI PERENCANAAN DAN PENGADAAN ASET PADA BPKBMD KABUPATEN MINAHASA UTARA

2016 ◽  
Vol 11 (1) ◽  
Author(s):  
Ferina M A. Saraun ◽  
Lidia Mawikere
Keyword(s):  
Asset Management ◽  
Financial Management ◽  
Qualitative Method ◽  
Good Governance ◽  
Descriptive Analysis ◽  
Balance Sheet ◽  
Financial Statements ◽  
Reliable Information ◽  
Analysis Techniques ◽  
Management Board

Asset is one of the elements that must be managed properly in order to produce reliable information in the financial statements regions. Martinet sectoral asset management (asset) carries a significant effect on the perfection of balance sheet presentation area. The aim of this study is to see and know the planning and procurement of assets in Financial Management Board and the Regional Property North Minahasa Regency regulatory interior minister 17 in 2007 seen from the cycle of sectoral asset management are applied as well as the completeness of the source document. The method used is qualitative method with descriptive analysis techniques. The results showed that BPKBMD North Minahasa Regency is appropriate. However, BPKBMD North Minahasa  regency should coordinate better with all SKPD as users / persons responsible  for the preparation of the planning and procurement of assets in order to realize the principles of Good Governance.

scholarly journals ANALISIS PENGELOLAAN BARANG MILIK DAERAH PADA PEMERINTAH DAERAH KABUPATEN ACEH TENGAH

2019 ◽  
Vol 5 (2) ◽  
pp. 124-140
Author(s):  
Ropida Rezeki Utami ◽  
Aliamin Aliamin ◽  
Heru Fahlevi
Keyword(s):  
Local Government ◽  
Human Resources ◽  
Financial Management ◽  
Qualitative Method ◽  
Local Property ◽  
Financial Statements ◽  
Reliable Information ◽  
Education Training ◽  
The Government

A fixed aset is one of the elements that must be managed well in order to produce reliable information in the financial statements of the local government office. The purpose of this study is to analyze the suitability between the implementation of the management of local property in the Central Aceh District with the regulation of Ministry of Home Affairs (Permendagri), No. 17 of 2008 and identify the constraints encountered in the management of local property in the district of Central Aceh. Using the qualitative method, the study finds that the management of  local property in the district of Central Aceh in 2015 has been in line with the Permendagri, No. 17 of 2008, but in its implementation there have been many shortcomings due to non-supportive of human resources, facilities and infrastructure, and the leaderships. Thus, this study suggest the government apparatus, especially those who are in charges of management of local property enhance their ability by attending education, training, and technical workshops in the field of financial management of local government, aiming towards professional human resources. Keywords: Aset Management, Regional Property  Abstrak Aset tetap merupakan salah satu unsur yang harus dikelola dengan baik agar menghasilkan informasi yang andal dalam laporan keuangan daerah. Tujuan penelitian ini yaitu untuk menganalisis kesesuaian antara implementasi pengelolaan barang milik daerah di Kabupaten Aceh Tengah dengan Peraturan Menteri dalam Negeri Nomor 17 Tahun 2007 dan mengidentifikasi kendala-kendala yang ditemui dalam pengelolaan barang milik daerah di Kabupaten Aceh Tengah. Desain penelitian ini menggunakan metode kualitatif -deskriptif. Hasil penelitian menunjukkan bahwa pengelolaan barang milik daerah Kabupaten Aceh Tengah pada tahun 2015 masih mengacu pada permendagri nomor 17 tahun 2008, namun pada pelaksanaannya masih banyak kekurangan karena tidak didukung dengan sumber daya manusia, sarana dan prasarana dan dukungan dari atasan. Penelitian ini merekomendasikan kepadaSumber Daya Manusia, khususnya aparatur kerja di di bidang pengelolaan barang milik daerah untuk mengikuti pendidikan, pelatihan dan bimbingan teknis di bidang pengelolaan keuangan daerah agar terwujud SDM yang professional. 

scholarly journals STUDI TENTANG PENGELOLAAN KEUANGAN DAERAH PERSPEKTIF PERMENDAGRI NO. 13 TAHUN 2006 PADA PEMERINTAH PROVINSI KALIMANTAN TIMUR

2014 ◽  
Vol 4 (2) ◽  
pp. 131
Author(s):  
Al Mukaddas
Keyword(s):  
Financial Management ◽  
Local Community ◽  
Good Governance ◽  
Descriptive Analysis ◽  
Financial Statements ◽  
Sufficient Evidence ◽  
Annual Review ◽  
East Kalimantan ◽  
Regional Budget ◽  
The Government

Abstract This study was conducted to determine the authority on financial management of East Kalimantan, analyze the financial management, and identify the regional authority perspective of east Kalimantan as stated in the Regulation of Minister of Home Affairs No. 13 in 2006 as the embodiment of good governance. The data used in this study was in the form of qualitative data which was obtained from the government of East Kalimantan and processed by applying qualitative descriptive analysis method and investigated using explorative approach. The results showed that the process of regional budget preparation of East Kalimantan has fully reflected the aspirations of the local community, the implementation of financial management has been organized effectively and efficiently in accordance with the idea of the Supreme Audit Institution (BPK)presented in the financial statements of East Kalimantan in 2012 which obtained the qualification criteria that meet the expectations. In addition, the province inspectorate board has executed their duty to control the financial management satisfactorily where the testing accountability was completely supported by sufficient evidence and the results of the annual review of financial statements performed by Local Government Agencies (SKPD)

scholarly journals ANALISIS PENGELOLAAN ASET TETAP DAERAH PADA DINAS PENGELOLAAN KEUANGAN ASET DAERAH (DPKAD) PROVINSI ACEH

2019 ◽  
Vol 4 (2) ◽  
pp. 215-236
Author(s):  
Esduo Ramadhano Labasido ◽  
Darwanis Darwanis
Keyword(s):  
Asset Management ◽  
Descriptive Analysis ◽  
Balance Sheet ◽  
Local Property ◽  
Financial Statements ◽  
Property Management ◽  
Fixed Asset ◽  
Fixed Assets ◽  
Maintenance Requirements ◽  
Management Cycle

Fixed assets is one of the elements that must be managed properly in order to produce reliable information in the financial statements region. Orderly management of regional property (fixed assets) carries a significant effect on the perfection of regional balance sheet presentation. The purpose of this study to determine the suitability of fixed asset management at the Department of Finance and Asset Management Revenue Region (DPKAD) Aceh with Regulation of the Minister of the Interior 19 of 2016 visits from local property management cycle is applied as well as the completeness of the document source. The method used is a qualitative with descriptive analysis techniques. The results showed that DPPKAD Aceh as maid manager has implemented 10 cycles in the management of fixed assets. From 14 document source needed only 13 documents are there, so that the management of fixed assets in DPPKAD Aceh with Regulation 19 of 2016 has not been fully fit. Preferably, DPPKAD Aceh perform better coordination with all SKPDs as users/ parties responsible in making List of Regional Property Maintenance Requirements (DKPBMD) and List of Results Maintenance Goods as a form of compliance with applicable regulations.

scholarly journals Implementasi Manajemen Pembiayaan di MTs An-Nawawi 01 Berjan Purworejo

2021 ◽  
Vol 3 (2) ◽  
pp. 147-166
Author(s):  
Muhlil Musolin ◽  
Khoirun Nisa’ ◽  
Laelatul Mudmiroh
Keyword(s):  
Data Collection ◽  
Financial Management ◽  
Descriptive Analysis ◽  
Financial Statements ◽  
Financial Supervision ◽  
Analysis Techniques ◽  
Cash Assistance ◽  
Supervision Process ◽  
Collection Data ◽  
Qualitative Descriptive

Education funding is one of the central systems in education, financing is part of the support of the implementation of education because it involves the operational financing of education implementation from the smallest to the largest operational funding. This research discusses the implementation of financing management in An Nawawi 01 Berjan Purworejo MTs. This study uses a qualitative descriptive approach and data collection techniques used are observation, interviews with employees of the treasurer of the madrasa and documentation related to financial records at An-Nawawi 01 MTs Berjan Purworejo. Data creatiability test is done by using triangulation, data dependability test, transfermability test and confirmability test. Data analysis techniques using qualitative descriptive analysis techniques with stages of data collection, data reduction, data presentation, to drawing conclusions. The results showed that the implementation of financial management in MTs An-Nawawi 01 Berjan Purworejo began with financial planning (budgeting) through the process of financial budgeting that was carried out in accordance with stages systematically. Execution / accounting (accounting) with accounting books is general cash books, invoices, cash assistance books, salary receipt books, bank supporting books and financial statements. The financial supervision process begins by making the RAPBM the standard for overseeing the implementation of supervision both internal and external.

scholarly journals EVALUASI PENCATATAN ASET PADA BADAN PENGELOLAAN KEUANGAN DAN BARANG MILIK DAERAH PROVINSI SULAWESI UTARA

2014 ◽  
Vol 8 (3) ◽  
Author(s):  
Arya Munawir Primasatya ◽  
David P.E Saerang ◽  
Lidia Mawikere
Keyword(s):  
Asset Management ◽  
Financial Management ◽  
Financial Statements ◽  
Small Error ◽  
The Public ◽  
Management Board ◽  
North Sulawesi ◽  
Lack Of Information ◽  
Management Area ◽  
Transparency And Accountability

Asset recording area is a common problem in the examination of financial statements Audit Agency ( BPK ) . The resulting lack of information and errors in the presentation of accountability lead to transparency and accountability is not in accordance with the expectations of the public and other stockholders. The purpose of this study is to evaluate the suitability of the property asset recording between the management board of finance and goods belonging to the northern Sulawesi province and Permendagri No. 17 of 2007 . Evaluation is done by collecting descriptions obtained from the research through interviews and or references that relate to the problems faced. recording assets carried on the Financial Management Board and District Property North Sulawesi has followed and guided the Permendagri No. 17 Of 2007 on Guidelines for District Property Management in terms of sectoral asset management is the planning, administration, and elimination has been on the run well. Especially in terms of asset recording, beginning administration of accounting, inventory, and reporting have used SIMDA of BPKP which makes the chances of a small error in the reconciliation to achieve transparency and accountability so as to give satisfaction to the stakeholders in informed asset management area.

Management of Village Finance to Achieve Good Governance in Talagasari, Garut

2020 ◽  
Vol 2 (1) ◽  
pp. 11-18
Author(s):  
Riki Ismail Barokah
Keyword(s):  
Financial Management ◽  
Good Governance ◽  
Descriptive Analysis ◽  
Secondary Data ◽  
Community Empowerment ◽  
Regional Autonomy ◽  
Lack Of Information ◽  
Village Government ◽  
Management Power ◽  
The Village

This study aims to explore village authority in village financial management to realize village governance in accordance with the principles of Good Governance. One of the financing for the Village Government program is the Village Fund Budget (ADD). The research method used is descriptive analysis to get a clear picture by examining secondary data. Secondary data is obtained through literature studies from primary legal materials and secondary legal materials related to regional autonomy in villages in the management of Village Government, particularly with regard to the performance of Village-Owned Enterprises based on Law Number 6 of 2014 concerning Villages. The data obtained from this study were analyzed juridically normative with a statutory approach. The results showed the accountability of the village head in managing village finances. In exercising the power of village financial management, the village head authorizes part of his power to the Village apparatus. (2) The village head as the holder of the village financial management power as referred to in paragraph (1), has the authority to: a. establish policies regarding the implementation of APBDesa; b. determine PTPKD; c. determine the officer who collects village revenue; d. approve expenditures for activities stipulated in APBDesa; and e. take actions that result in spending at the expense of the Village Budget. The factors that become obstacles in Talagasari, namely the lack of information and lack of direction in the distribution of ADD, so that it contributes low to community empowerment.

scholarly journals EVALUASI STRATEGI PEMASARAN PADA MASA PANDEMI COVID19

VALUE ◽  
2021 ◽  
Vol 2 (1) ◽  
pp. 39-56
Author(s):  
Harry Ramadhan ◽  
Endah Widati ◽  
Ibnu Fiqhan Muslim
Keyword(s):  
Marketing Strategy ◽  
Research Method ◽  
Qualitative Method ◽  
Descriptive Analysis ◽  
Business Environment ◽  
Marketing Mix ◽  
Analysis Techniques ◽  
Profitability Analysis ◽  
The World ◽  
Food And Beverage

Competition in the restaurant and cafe industry at this time is very tight and competitive. This is marked by the growing number of new competitors in the world of Resto and Cafe. The restaurant and cafe industry as one of the food and beverage supply sectors that can support national and regional economic development. In Depok, there are 170 restaurants and cafes operating. The purpose of this study was to find out how the results of the implementation of Marketing Strategy During the Covid19 Pandemic at Like No Other Cafe Depok. The research method used is descriptive qualitative method. Using interviews, questionnaires and observations to related parties as data collection techniques. Thus, the data analysis techniques used were VRIO and PESTLE analysis to analyze the business environment, profitability analysis to evaluate the results of the implementation of the marketing mix program used and descriptive analysis to analyze planning, implementation and marketing strategy activities. The results showed that the strategy implemented by Like No Other Cafe during the Covid19 pandemic was considered effective so that Like No Other Cafe was still able to survive and generate income even though the income was only 50% of normal conditions.

scholarly journals ANALISIS PERBANDINGAN KINERJA KEUANGAN MENGGUNAKAN METODE CAMEL PADA BANK BRI DAN BANK BNI PERIODE 2011-2015

2017 ◽  
Vol 12 (01) ◽  
Author(s):  
Angelita Chyntia Kalendesang ◽  
Sifrid S. Pangemanan ◽  
Natalia Y. T. Gerungai
Keyword(s):  
Financial Performance ◽  
Commercial Bank ◽  
Asset Management ◽  
Descriptive Analysis ◽  
Financial Statements ◽  
Fiscal Year ◽  
Financial Ratio ◽  
Financial Ratio Analysis ◽  
Public Banks ◽  
Object Of Study

Bank as an intermediary institutions play a very important role in a country's economy. Therefore, the existence of a healthy bank is necessary, in order to achieve that goals banks have to be very careful in running their business and they also need special supervision include control from government through Central Bank which is known as Bank Indonesia. This research aims to examine and analyze the Assessment of the level of health of Commercial Bank, based on Bank Indonesia Regulation No. 13/1 / PBI / 2011, by using CAMEL (Capital, Asset, Management, Earnings, Liquidity) as its benchmarking tools. The ratio used includes financial ratio analysis such as CAR, KAP, NPM, ROA, BOPO and LDR. The object of study includes government-owned public banks listed on the IDX representing the entire population, but samples only taken from the financial statements of Bank BRI and Bank BNI during fiscal year 2011-2015, through research method of comparison of descriptive analysis to financial performance at both Bank (BRI & BNI), it can be concluded whether both of them are in the predicate healthy, healthy enough, less healthy or unhealthy. The results showed that both banks are equally healthy, while BRI have had better improvement of financial performance compared to BNI.Key words : Financial Performance, Financial Ratio, CAMEL Method, Commercial Bank Health.

scholarly journals ANALISIS PENGGUNAAN DAN PENATAUSAHAAN BARANG MILIK DAERAH DI PEMERINTAH KOTA MANADO

2017 ◽  
Vol 12 (2) ◽  
Author(s):  
Fikha Kristy Bolendea ◽  
Ventje Ilat ◽  
Jessy Warongan
Keyword(s):  
Asset Management ◽  
Descriptive Analysis ◽  
Local Property ◽  
City Government ◽  
Management Board ◽  
Set Up ◽  
And Function ◽  
The City ◽  
Regional Work ◽  
Research Show

Regional Property is one part of the regional Government’s assets that are very important to be used and utilized to support the running of the task principal and function of each government agency in the Permendagri 19 year 2016 on guidelines for management of regional property set up government agencies in especially the regional work unit (SKPD) which became the user of regional property to carry out the management of regional property effectively and efficiently. The purpose of this study is to determine the use and administration of local property in the City Government of Manado, especially on the Regional Financial and Asset Management Board. The method used in this research is descriptive analysis method. The results of the research show that the use and appropriation of regional property has been done in accordance with the prevailing regulations and has been running well, even in the inadequate use of assets. To the Head of Manado City BPKAD in order to continue to carry out technical training to the employees so that in the implementation of the use and administration of local property carried out property and in accordance with Permendagri 19 year 2016.Keywords:  usage and administration of regional property

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