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

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

2019 ◽  
Vol 14 (4) ◽  
Author(s):  
Alma Meita Makausi ◽  
Harijanto Sabijono ◽  
Sherly Pinatik

Parking Tax is a regional tax which can also affect the increase of local revenue. Effectiveness and contribution of Parking Tax is one tool to measure the extent of Local Government achievement in collecting Parking Tax contributes to the region’s original revenue is very important to develop a region. This study aims to (1) find out the percentage level of effectiveness of Parking Tax in Gorontalo City (2) find out how much the percentage of Parking tax revenue contribution to the Original Revenue of Gorontalo City. This study applies a descriptive qualitative analysis method. The result of research obtained by the Gorontalo City parking tax in 2014-2018 experienced a fluctuation with an average percentage of 84,95%  entered the criteria quite effectively, and the parking tax in Gorontalo City contributed less to the orginal regional income because it had an average percentage of 0,06% of revenue from the Gorontalo City original income.


2020 ◽  
Vol 2 (2) ◽  
pp. 214-224
Author(s):  
Wildan Aswan Tanjung ◽  
Sampara Lukman ◽  
Khasan Effendy ◽  
Aries Djaenuri

This study discusses the development of human resources of public service providers in Labuhanbatu Selatan Regency. The research is expected to provide an understanding of the current picture of ASN conditions and what strategies are taken by the local government of Labuhanbatu Selatan Regency to improve ASN competence. The method used in this study is a qualitative analysis method by collecting data by interviewing and collecting literature related to this research. The results showed that the development of resource competencies an Investment of the One-Stop Integrated Services Office still needs to be improved, primarily managerial and socio-cultural competencies. This development can be done by making a roadmap so that development can be carried out continuously.


AKUNTABEL ◽  
2017 ◽  
Vol 14 (1) ◽  
pp. 57
Author(s):  
Rasyidah Nadir ◽  
Hasyim Hasyim

This study aimed to examine the effect of the use of information technology, human resources and competencies on the quality of local government financial statements by the  accrual based government accounting standards  as interverning variable on the Government of Barru. Accrual accounting standards as defined in Regulation 71 of 2010 (PP No.71 Tahun 2010) concerning the Government Accounting Standards, and more technically set in Regulation 64 of 2013 (Permendagri No.64 Tahun 2013) concerning the Government Accounting Standards Implementation of Accrual Based On Local Government. The method used is descriptive survey. Samples were employees in the accounting / financial administration of the region on regional work units (SKPD) and Regional Financial Management Officer (PPKD) within the scope of local government Barru district. Methods of data collection is done by distributing questionnaires. Data were analyzed using path analysis. The results showed that the utilization of information technology have significant effect on the quality of financial statements Barru district government through the implementation of accrual based government accounting standards, while the competence of human resources has no significant effect on the quality of financial statements Barru district government through the implementation of accrual based government accounting standards.Keywords: Information Technology, Human Resources and   Competencies, Accrual Based Government Accounting Standards, Quality of Local Government Financial Statements.


Prologia ◽  
2021 ◽  
Vol 5 (1) ◽  
pp. 21
Author(s):  
Elias Benny Alricoh ◽  
Sinta Paramita ◽  
Nigar Pandrianto

Technology is developing rapidly, technology products are created to provide convenience to the community, which is new media. When through the development of technology, the spread of comics is also widely spread, comics that were originally using print media are now developing using digital media. To disseminate comic content, digital comic authors now using social media to promote their comics to a large extent. So digital comic authors need a strategy to disseminate digital comic content, attract readers, and get collaborative offers to raise their name. In this research the authors used a descriptive qualitative analysis method, to find out the strategies used by Ghosty's comic authors in spreading, and raising their names. The author collected data by interviewing the author of Ghosty's Comic, and his friends at once readers to get the data needed in this research. The results of this reserach illustrate that it is important to use strategies to create interesting digital comic content so that the Ghosty's comics can get collaborations such as Tokopedia, Orang Tua Group, Line Webtoon.Teknologi berkembang dengan pesat, banyak produk teknologi diciptakan untuk memberikan kemudahan pada masyarakat, salah satunya adalah media baru. Saat melalui perkembangan teknologi medium penyebaran komik juga meluas, komik yang semula menggunakan media cetak kini berkembang menggunakan media digital. Untuk menyebarkan konten komik, pengarang komik digital kini menggunakan media sosial untuk mempromosikan komiknya ke kalangan yang luas. Maka pengarang komik digital memerlukan sebuah strategi untuk melakukan penyebaran konten komik digital, menarik pembaca, dan mendapatkan tawaran kolaborasi untuk membesarkan namanya. Pada penelitian ini penulis menggunakan metode kualitatif deskriptif analisis,  untuk mengetahui strategi yang digunakan pengarang komik Ghosty’s dalam menyebarkan, dan membesarkan namanya. Penulis mengumpulkan data dengan melakukan wawancara dengan pengarang komik Ghosty’s, dan teman sekaligus pembacanya untuk mendapatkan data yang diperlukan dalam penelitian ini. Hasil dari penelitian ini menggambarkan bahwa pentingnya menggunakan strategi untuk membuat konten komik digital yang menarik sehingga dengan besarnya nama komik Ghosty’s bisa mendapatkan kolaborasi seperti Tokopedia, Orang Tua Group, Line Webtoon.


2019 ◽  
Vol 5 (2) ◽  
pp. 124-140
Author(s):  
Ropida Rezeki Utami ◽  
Aliamin Aliamin ◽  
Heru Fahlevi

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. 


2015 ◽  
Vol 13 (03) ◽  
Author(s):  
Veybie Komaling ◽  
Stanley Kho Walandow

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.


Prosodi ◽  
2021 ◽  
Vol 15 (2) ◽  
pp. 166-177
Author(s):  
Mellati Riandi Putri ◽  
Tb. Ace Fachrullah ◽  
Susi Machdalena

This research is purposed to determine the pattern of phoneme which changed in Indonesian loanwords which derived from Japanese. This research based on descriptive qualitative analysis method. The data source of this research is article from Kompas news online website which uploaded from January until October 2020. There are 67 data which classified to the pattern of phoneme that changed based on theory of vowels and consonant from Marsono and for Japanese vowels and consonant using theory from Sudjianto and Dahidi. There are 3 patterns of phoneme that changed in Indonesian loanwords which derived from Japanese found from this research: the pattern from one vowel change, the pattern from one vowel and one consonant change, and the pattern from one consonant change. The further research through big data such as corpus based research might be needed to find another variations of this pattern.


2021 ◽  
Vol 2 (1) ◽  
pp. 142-146
Author(s):  
Made Ipunk Dwi Kusuma ◽  
Nyoman Putu Budiartha ◽  
Diah Gayatri Sudibya

The purpose of this research is to explain the authority of LPD financial management in Badung Regency, after the enactment of the Badung Regency Regulation No. 29/2013 and to find out the direction of the utilization of LPD coaching funds in Badung Regency. This research used normative legal research, with a statutory approach that specifically regulates the financial management authority of the LPD after the enactment of the Badung Regency Regulation number 29 of 2013. The data sources used were primary and secondary legal materials. The data were analyzed using descriptive qualitative method, namely the presentation by describing in detail certain aspects related to the problem being researched. The results showed that the authority to regulate the implementation of village credit institution activities in Badung Regency is still handled by the Provincial government because so far the Province has never handed over or delegated this authority to Badung Regency. Second, the utilization of village credit institution development funds is to provide guidance to LPDs in Bali and to improve the performance and quality of LPD management human resources.


JURISDICTIE ◽  
2018 ◽  
Vol 8 (2) ◽  
pp. 175 ◽  
Author(s):  
M Zulhefni

<p>Authority to prosecute sharia economy is an Islamic Religious Court’s absolute authority. However, there are still a lot of Sharia economic problems presented to the District Court. This fact raises the question, what causes an Sharia economic dispute still filed in the District Court. This research is a field research or field study with a juridical sociology approach. As for method of analysis, the research used descriptive qualitative analysis method. Causative factor that make Sharia economic problems still exist in an environment of Public Justice is not caused by one party but the entire parties concerned in transactions of Islamic economy. In addition, the authorities in resolving the disputes also be the cause. There are at least 4 causes that can be categorized which is associated with the contract clause in terms of dispute resolution, the customer, the competence of religious court judges and the attitude of the District Court.</p><p><br />Kewenangan untuk mengadili perkara ekonomi syariah merupakan kewenangan absolut yang dimiliki Pengadilan Agama. Namun pada kenyataanya masih banyak perkara ekonomi syariah yang diajukan oleh pelaku ekonomi syariah ke Pengadilan Negeri. Hal ini menimbulkan tanda tanya, faktor apakah yang menyebabkan sengketa ekonomi syariah sampai saat ini masih diajukan di Pengadilan Negeri. Penelitian ini merupakan penelitian field research atau studi lapangan dengan menggunakan pendekatan yuridis sosiologis. Adapun metode analisis data yang menggunakan analisis deskriptif kualitatif. Adapun hasil dari penelitian ini adalah faktor penyebab masih adanya perkara ekonomi syariah di lingkungan Peradilan Umum tidaklah disebabkan oleh satu pihak saja, melainkan seluruh pihak yang terkait dalam transaksi ekonomi syariah tersebut. Selain itu, pihak yang berwenang dalam menyelesaikan sengketa juga ikut menjadi penyebab. Setidaknya ada 4 penyebab yang dapat penulis kategorikan dalam penelitian yaitu sebab yang terkait dengan klausula akad dalam hal penyelesaian sengketa, nasabah, kompetensi hakim Pengadilan Agama dan sikap dari Pengadilan Negeri itu sendiri.</p>


2016 ◽  
Vol 7 (1) ◽  
pp. 40-47
Author(s):  
A. Dahri Adi Patra ◽  
Lanteng Bustami

The purpose of the research was to analyze, why the changes Opinion report of examination by the Supreme Audit Board on Qualified Opinion be Disclaimer opinion to the Financial Statements of the Local Government Palopo city, fiscal year 2013 , using a qualitative analysis approach to interactive model (collection of data – reduction data -display and conclusion Verifying ). In the phase Display of data, through analysis of Patterns of relationship between the findings of the report examination and interviews with stakeholders, obtained, information that the Competence of Human Resources (HR) and the Internal Control System has a strong interactive relationship and the direction. In analysis conclusion and verification showed that aspects of human resources (HR) is the most influential of the changes Opinion report examination Supreme Audit Board, is an aspect of behavior (Ethics). Thus the conclusion of the study; Behavior (ethics) dishonest is a major factor Changes opinion report Supreme Audit Board of Qualified opinion be Disclaimer opinion As the application of this research in the future, it is recommended to formulation of the action plan to the Unqualified Opinion. Through Team Supervise and monitoring implementation of action plan for improvement of Internal Control System and completion finding Auditor, as well improving the competence of personal financial management, on education through training administration and Regional Financial Accounting.


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