scholarly journals HUBUNGAN SUMBER PENDAPATAN TERHADAP BELANJA MODAL PADA ANGGARAN PEMERINTAH KOTA TOMOHON

2016 ◽  
Vol 11 (2) ◽  
Author(s):  
Mestika F.L Ang ◽  
Grace B. Nangoi ◽  
Hendrik Manossoh
Keyword(s):  
Public Service ◽  
Central Government ◽  
Capital Expenditure ◽  
Quality Enhancement ◽  
Regional Government ◽  
Fixed Asset ◽  
Income Source ◽  
Income Sources ◽  
Fixed Assets ◽  
Test Correlation

In order to accomplish public service quality enhancement, the regional government is under compulsion to allocate capital expenditure in APBD to increase it’s fixed asset. Capital expenditure allocation will lead to reconcilable regional government’s fixed assets and regional civilization’s necessity. Region’s income sources is the main key of it’s financial independency without relying on central government. The main goal was to identify any firm and significant correlation between income sources and capital expenditure in Kota Tomohon’s regional budgeting while the objects were income sources and capital expenditure realization in year 2011-2015. To acknowledged these two variables’ correlation, researcher used Correlation Product Moment (Pearson) Test correlation analysis with the assistance of Software Program SPSS Version 19.0 for Windows.Correlation result 0,750 determined firm correlation between income sources and capital expenditure in Kota Tomohon since it was positive and approaching +1. It confirmed that increasing in Kota Tomohon’s income was followed by increasing in Kota Tomohon’s capital expenditure. Significancy result 0,086 validated significant correlation between these two variables as a result of it was lower or equal to 0,1 and it verified that hypothesis zero was accepted. Keywords : Correlation, Income source, Capital expenditure

scholarly journals THE EFFECT OF HUMAN RESOURCES AND INFORMATION TECHNOLOGY ON THE REVALUATION OF GOVERNMENT FIXED ASSETS

2020 ◽  
Vol 6 (2) ◽  
pp. 129-142
Author(s):  
Indra Indra
Keyword(s):  
Information Technology ◽  
Human Resources ◽  
Central Government ◽  
Financial Statements ◽  
Fair Value ◽  
Fiscal Year ◽  
Fixed Asset ◽  
Measurement Models ◽  
Fixed Assets ◽  
Two Factors

The central government has implemented a government fixed asset revaluation policy. The main objective of the policy is to present the fair value of fixed assets in the government's financial statements. However, the results of fixed asset revaluation are not accepted by the BPK and must be corrected and recorded in the government financial statements for the 2019 fiscal year. Competent human resources and the use of information technology are considered two factors needed to achieve the revaluation objectives. This study was conducted to determine the level of significance of these two factors by distributing questionnaires to BMN officers and assessors from 82 ministries/agencies throughout Indonesia. The research data were processed by path analysis method using the Structural Equation Model (SEM) partial least squares (PLS) through Smart PLS 3.3.2 software used to assess measurement models and research structural models. The results of data processing concluded that the competence of human resources and information technology has a significant effect on the revaluation of government fixed assets. However, information technology needs to be improved again because the significance value is only half that of the human resources competency value. 

scholarly journals Alabio ducks, germplasms of South Kalimantan, as protein and income sources

2022 ◽  
Vol 335 ◽  
pp. 00019
Author(s):  
Eni Siti Rohaeni ◽  
Ratna Ayu Saptati ◽  
Lintje Hutahaean
Keyword(s):  
Central Government ◽  
Group Discussion ◽  
Survey Method ◽  
Depth Information ◽  
Income Source ◽  
Income Sources ◽  
Economic Profile ◽  
Genetic Source ◽  
Farming Efficiency ◽  
Environmental Disinfection

Apart from providing food originating from meat and eggs, Alabio ducks have another important role for farmers in South Kalimantan, namely as an income source, employment source, and preservation of local genetic source. This paper aimed to study the economic profile of Alabio ducks in several types of businesses in Hulu Sungai Utara Regency, South Kalimantan. A survey method was carried out on several groups of duck farmers. In order to obtain more in-depth information, a focus group discussion (FGD) was held with key insiders in the duck industry. The results showed that the duck farming business has good prospects and can be a source of income and employment for farmers and young generations. The business of hatchery, slaughter-duck producers, hatching egg producers, and consumes-egg producers, is economically feasible. Improving bio-security and handling and managing environmental sanitation have to carry out, among others, through pens, equipment, and environmental disinfection, as well as routine vaccinations with the escort and support of local and central government. In addition, to increase the welfare and income of farmers need to introduce technological innovations that can increase farming efficiency.

21. Capital allowances

2018 ◽  
Author(s):  
J. Scott Slorach ◽  
Jason Ellis
Keyword(s):  
Capital Expenditure ◽  
Fixed Asset ◽  
Taxable Income ◽  
Tax Relief ◽  
Fixed Assets ◽  
Trading Profits ◽  
Wear And Tear ◽  
Over Time

This chapter discusses the capital allowances system. Most businesses will need to acquire fixed assets for their operations, nearly all of which will depreciate in value over time due to wear and tear. While this depreciation may not be deducted from the business’s trading profits, certain limited types of fixed asset entitle a business to claim relief in the form of a capital allowance, which can be deducted when calculating taxable profits. The purpose of this allowance is to give tax relief for the depreciation in value of specific assets bought and owned for business use, by allowing the owner to write off their cost against the taxable income of the business. The amount which can be written off is calculated using a fixed formula. Relief is only available if the capital expenditure has been incurred in respect of the items of expenditure prescribed by the Capital Allowances Act 2001.

THE ROLE OF ORIGINAL REGIONAL INCOME AND BALANCE FUNDS IN EFFECTIVE CAPITAL SHOPPING TO INCREASE REGIONAL INDEPENDENCE IN CENTRAL PROVINCE

ProBank ◽  
2020 ◽  
Vol 4 (2) ◽  
pp. 111-136
Author(s):  
Mulyadi Mulyadi ◽  
Endah Nawangsasi
Keyword(s):  
Central Government ◽  
Capital Expenditure ◽  
Sampling Technique ◽  
Capital Expenditures ◽  
Regional Government ◽  
Local Revenue ◽  
Central Java ◽  
Analysis Technique ◽  
The Difference

His study aims to analyze the role of Local Revenue, General Allocation Funds, Special Allocation Funds and SiLpa on Capital Expenditures in Districts/Cities in Central Java Province 2016-2017. The population in this study amounted to 35 districts/cities in Central Java. The sampling technique in this study used purposive sampling and obtained a sample of 33 districts/cities in Central Java. The data analysis technique used is multiple linear regression. The  results showed that the Regional Revenue and the Difference in Budget Financing have a positive and significant effect on capital expenditure, then the General Allocation Fund and the Special  Allocation Fund have a positive but not significant effect on capital  expenditure. The results of the determination test show that capital  expenditure is influenced by variables Independent of 79.5% and  the remaining 20.5% explained by variables outside this study. So the highest contribution is PAD in contributing to Capital Expenditures, because the contribution of the Balancing Fund, namely the General Allocation Fund and the Special Allocation Fund, is relatively small, meaning that the dependence on the Central Government is small,so the conclusion is that the higher the Regional Original Revenue, the greater the authority of the regional government in implement policies so that the region can be independent.

21. Capital allowances

Business Law ◽  
2021 ◽  
pp. 204-209
Author(s):  
J. Scott Slorach ◽  
Jason Ellis
Keyword(s):  
Capital Expenditure ◽  
Fixed Asset ◽  
Taxable Income ◽  
Tax Relief ◽  
Fixed Assets ◽  
Trading Profits ◽  
Wear And Tear ◽  
Over Time

This chapter discusses the capital allowances system. Most businesses will need to acquire fixed assets for their operations, nearly all of which will depreciate in value over time due to wear and tear. While this depreciation may not be deducted from the business’s trading profits, certain limited types of fixed asset entitle a business to claim relief in the form of a capital allowance, which can be deducted when calculating taxable profits. The purpose of this allowance is to give tax relief for the depreciation in value of specific assets bought and owned for business use, by allowing the owner to write off their cost against the taxable income of the business. The amount to be written off is calculated using a fixed formula. Relief is only available if the capital expenditure has been incurred in respect of the items of expenditure prescribed by the Capital Allowances Act 2001.

21. Capital allowances

2019 ◽  
pp. 208-212
Author(s):  
J. Scott Slorach ◽  
Jason Ellis
Keyword(s):  
Capital Expenditure ◽  
Fixed Asset ◽  
Taxable Income ◽  
Tax Relief ◽  
Fixed Assets ◽  
Trading Profits ◽  
Wear And Tear ◽  
Over Time

This chapter discusses the capital allowances system. Most businesses will need to acquire fixed assets for their operations, nearly all of which will depreciate in value over time due to wear and tear. While this depreciation may not be deducted from the business’s trading profits, certain limited types of fixed asset entitle a business to claim relief in the form of a capital allowance, which can be deducted when calculating taxable profits. The purpose of this allowance is to give tax relief for the depreciation in value of specific assets bought and owned for business use, by allowing the owner to write off their cost against the taxable income of the business. The amount which can be written off is calculated using a fixed formula. Relief is only available if the capital expenditure has been incurred in respect of the items of expenditure prescribed by the Capital Allowances Act 2001.

scholarly journals KEPUASAN KERJA MEMEDIASI HUBUNGAN KOMPENSASI TERHADAP RETENSI KARYAWAN

2020 ◽  
Vol 9 (3) ◽  
pp. 1109
Author(s):  
I Putu Chio Kanaiya ◽  
I Ketut Mustanda
Keyword(s):  
Direct Contact ◽  
Sampling Method ◽  
Central Government ◽  
Capital Expenditure ◽  
Public Capital ◽  
Government Budget ◽  
The Public ◽  
Fixed Assets ◽  
Observation Method ◽  
Direct Expenditure

Capital expenditure is component of direct expenditure on government budget that produces fixed assets. In utilizing the resulting fixed assets, in direct contact with public services or are used by the community and some are not directly utilized by the public. Capital expenditure allocation is based on regional own-source revenue, transfers from the central government in the form of general allocation funds and special allocation funds. This study aims to determine the significance of the effect of regional own-source revenue, general allocation funds and special allocation funds for local government capital expenditure in Bali. The sampling method used is saturation sampling. The data collection uses the observation method in the financial data during 2014 - 2018 with multiple linear regression. Local own revenues and special allocation funds have positive and significant impact on capital expenditure. General allocation funds have negative and significant impact on capital expenditure. Keywords: regional own-source revenue, general allocation fund, special allocation fund,                capital expenditure.

scholarly journals Inovasi dan kreativitas Public Service Era Otonomi Daerah sebagai Modern Local Government

Yurispruden ◽  
2021 ◽  
Vol 4 (2) ◽  
pp. 175
Author(s):  
Afifuddin Afifuddin
Keyword(s):  
Local Government ◽  
Public Administration ◽  
Public Service ◽  
Local Governments ◽  
Local Community ◽  
Central Government ◽  
Regional Government ◽  
Regional Autonomy ◽  
The Government ◽  
The Right

 ABSTRACTThe implementation of public services is still going on with the old public administration practices. Therefore, it is time for the bureaucracy to change its mindset. The development of the paradigm of public administration can bring enlightenment to the bureaucracy. Public Service innovation and creativity is one of the right solutions in the era of regional autonomy in achieving the welfare of modern regional government. The Indonesian state in running the government, the relationship between the central government and local governments must be well and harmoniously established. The intertwined goal is for the prosperity of the people. Regional autonomy can provide flexibility for regions to innovate and create local community creativity as material for local government policies. Therefore, several important discourses in Public Administration Science can be a reference for modernizing the administration of local government in the era of regional autonomy. Keywords        : Innovation, Public Service Creativity, Regional Autonomy, Center,                          Region and Local Government ABSTRAKPenyelenggarakan pelayanan publik masih saja terjadi praktik-praktik old public administration. Oleh karena itu sudah saatnya birokrasi merubah mindsetnya. Perkembangan paradigma administrasi publik dapat membawa pencerahan bagi birokrasi. Inovasi dan kreativitas Public Service merupakan salah satu solusi yang tepat di era otonomi daerah dalam mencapai kesejahteraan pemerintahan daerah yang modern. Negara Indonesia dalam menjalankan pemerintahan, hubungan pemerintah pusat dan pemerintah daerah harus terjalin dengan baik dan harmonis. Tujuan yang terjalin tersebut untuk kemakmuran rakyat. Otonomi daerah dapat memberikan keleluasaan bagi daerah untuk melakukan innovasi dan kreativitas masyarakat setempat sebagai bahan kebijakan local government. Oleh karena itu beberapa wacana penting dalam Ilmu Administrasi Publik dapat menjadi rujukan untuk memodernisasi penyelenggaraan pemerintah daerah dalam era otonomi daerah. Kata Kunci    : Inovasi, kreativitas Public Service, Otonomi Daerah, Pusat, Daerah dan                          Local Government 

21. Capital allowances

2017 ◽  
Author(s):  
J. Scott Slorach ◽  
Jason Ellis
Keyword(s):  
Capital Expenditure ◽  
Fixed Asset ◽  
Taxable Income ◽  
Tax Relief ◽  
Fixed Assets ◽  
Trading Profits ◽  
Wear And Tear ◽  
Over Time

This chapter discusses the capital allowances system. Most businesses will need to acquire fixed assets for their operations, nearly all of which will depreciate in value over time due to wear and tear. While this depreciation may not be deducted from the business’s trading profits, certain limited types of fixed asset entitle a business to claim relief in the form of a capital allowance, which can be deducted when calculating taxable profits. The purpose of this allowance is to give tax relief for the depreciation in value of specific assets bought and owned for business use, by allowing the owner to write off their cost against the taxable income of the business. The amount which can be written off is calculated using a fixed formula. Relief is only available if the capital expenditure has been incurred in respect of the items of expenditure prescribed by the Capital Allowances Act 2001.

scholarly journals Etika Pelayanan Publik di Indonesia

2019 ◽  
Vol 1 (1) ◽  
pp. 59-76
Author(s):  
Mashur Hasan Bisri ◽  
Bramantyo Tri Asmoro
Keyword(s):  
Public Service ◽  
Public Services ◽  
Central Government ◽  
Service Providers ◽  
Regional Government ◽  
Regional Autonomy ◽  
The Public ◽  
Administrative Service ◽  
Service Standards ◽  
Universal Standard

Abstrak Pelayanan publik adalah segala kegiatan dalam rangka pemenuhan kebutuhan dasar sesuai hak dasar setiap warga negara dan penduduk atas suatu barang, jasa dan / atau pelayanan administrasi yang disediakan oleh penyelenggara pelayanan  yang  terkait dengan kepentingan publik. Masyarakat sebagai pelanggan memiliki kebutuhan dan harapan pada kinerja penyelenggara pelayanan publik yang profesional. Tugas Pemerintah Pusat maupun Pemerintah Daerah adalah memberikan pelayanan publik yang mampu memuaskan masyarakat. Implementasi kebijakan desentralisasi dan otonomi daerah di Indonesia mengakibatkan pemerintah daerah mempunyai tanggung jawab dan kewenangan dalam menentukan standar pelayanan minimal. Permasalahan mendasar dalam proses pelayanan publik di Indonesia adalah tentang etika. Tidak ada standar universal tentang norma atau etika serta sanksi yang mengatur secara khusus untuk pelanggaran yang dilakukan aparat dalam pelayanan publik. Kata Kunci : Pelayanan publik, Etika, Norma     Abstract Public services are all activities in order to fulfill basic needs in accordance with the basic rights of every citizen and resident of an item, service and / or administrative service provided by service providers related to the public interest. Communities as customers have needs and expectations in the performance of professional public service providers. The task of the Central Government and Regional Government is to provide public services that are able to satisfy the public. The implementation of decentralization and regional autonomy policies in Indonesia has resulted in regional governments having responsibility and authority in determining minimum service standards. The fundamental problems in the process of public service in Indonesia are about ethics. There is no universal standard on norms or ethics and sanctions that specifically regulate violations committed by the authorities in public services. Keywords : Public Service, Ethic, Norm

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