scholarly journals ANALISIS PERLAKUAN AKUNTANSI DAN PELAPORAN HIBAH PADA KANTOR WILAYAH KEMENTERIAN AGAMA PROVINSI SULAWESI UTARA

2018 ◽  
Vol 13 (02) ◽  
Author(s):  
Sri Devi Abdul ◽  
Stanly Alexander ◽  
Hendrik Gamaliel
Keyword(s):  
International Organizations ◽  
Local Governments ◽  
Regional Office ◽  
Governmental Accounting ◽  
North Sulawesi ◽  
Qualitative Descriptive ◽  
The Government ◽  
Long Term Impact ◽  
Descriptive Method

A grant is a form of assistance that does not have to be returned and does not bind a given party to a specific commitment. The provision of money, goods or services must be viewed long-term impact and should still pay attention to the independence of the nation and the independence of the government. Governments may also provide grants to governments of other countries, international organizations, local governments, enterprises, institutions or communities for the purpose of humanitarian solidarity, welfare improvement and other economic and social objectives. Grant giving must be done by taking into account aspects of needs, and justice. This study aims to determine the accounting treatment of grants and grant reporting at the Regional Office of the Ministry of Religious Affairs of North Sulawesi Province The research method used in this thesis research is descriptive method whose purpose each data collected analyzed then drawn a conclusion and type of research used is qualitative descriptive. The results obtained that the accounting treatment of grants at the Regional Office of the Ministry of Religious Affairs of North Sulawesi Province has been accrual based and reporting is in accordance with Governmental Accounting Standards Technical Bulletin number 13 which regulates the accounting and reporting of Ministries / Institutions.Keywords: Analysis, Accounting Treatment, Grants

scholarly journals REFORMASI SUMBER DAYA MANUSIA: KONSEP DAN STRATEGI PERUBAHAN UNTUK INDONESIA MAJU

2019 ◽  
Vol 1 (2) ◽  
pp. 69-86
Author(s):  
Joko Tri Nugraha
Keyword(s):  
Developing Countries ◽  
Human Resources ◽  
Human Resource ◽  
Performance Indicators ◽  
Administrative Reform ◽  
Qualitative Descriptive ◽  
The Government ◽  
Long Term Impact ◽  
Positive Results

Administrative reform in the developing countries becomes a necessity and focus ofgovernments. The term administrative reform contains meanings, varied in functions,but also brings debate that has never been completed among practitioners, societiesand theorists. Administrative reform aims to improve the performance of individuals,groups and institutions. One of the administrative reform agendas is to improve thesalary of state apparatuses. However, the government does not have yet any payrollregulation of state apparatuses that relate their workload and proper reward.Consequently, its long-term impact is to bring down the spirit, work ethic and workdiscipline among the state apparatuses which are supposed to have high productivityand discipline. This article aims to explain the concept of administration reform fromthe perspective of human resources, as well as the change strategy for the developmentof Indonesia. It applied major theories of administrative reform and bureaucracy aswell as human resource management. The method used is qualitative descriptive, withresearchers as a tool based on literature studies. The results of this study show thatadministrative reform in the context of bureaucracy reform is not a new issue. Manyministries and institutions have implemented administrative reform, but not yetoptimally gave positive results. The implications of this study is that bureaucracyreform should involve stakeholders in formulating performance indicators as well asthe institutionalization of values and bureaucratic culture oriented towards the publicinterest.

scholarly journals DAMPAK DAN MODEL BARU PEMERINTAHAN TERBELAH PASCA PEMILIHAN GUBERNUR KALIMANTAN BARAT TAHUN 2018

2021 ◽  
Vol 4 (1) ◽  
pp. 69-78
Author(s):  
Andi Syarif T. U. W. ◽  
Muh. Ilham ◽  
Sampara Lukman ◽  
Ella Wargadinata
Keyword(s):  
Local Governments ◽  
Complete Analysis ◽  
Divided Government ◽  
West Kalimantan ◽  
New Methods ◽  
Qualitative Descriptive ◽  
The Government ◽  
The Impact ◽  
Current Paradigm ◽  
Descriptive Method

In 2000, the Government of Indonesia took a bold step by adopting a very radical policy of decentralization by devolving broad powers to local governments. The concept of divided government is a new thing that is happening in the government system in Indonesia. This article examines the impact of the governor election in West Kalimantan in 2018 and assesses the current paradigm for divided governance. This study uses a qualitative descriptive method, which provides a complete analysis and analysis of the evidence found. The results show that divided government can have an impact on political and bureaucratic obstacles after the 2018 West Kalimantan Governor Election. The study also found and introduced new methods of implementing split government, namely through ANDI as theoretical implications.

scholarly journals ANALISIS PERLAKUAN DAN PELAPORAN AKUNTANSI BARANG MILIK NEGARA PADA KANTOR WILLAYAH KEMENTERIAN AGAMA PROVINSI SULAWESI UTARA

2018 ◽  
Vol 13 (04) ◽  
Author(s):  
Muamar Albar ◽  
Jenny Morasa ◽  
Stanly Kho Walandouw
Keyword(s):  
Accounting Standard ◽  
The Public ◽  
Government Accounting ◽  
North Sulawesi ◽  
Fixed Assets ◽  
Representative Office ◽  
Qualitative Descriptive ◽  
The Government ◽  
Keywords Treatment ◽  
Descriptive Method

State-Owned Country (BMN/D) is an important element in the government’s performance especially in providing servant to the public, central or local government, which must manage the BMN/D in order to be useful for the government and society. BMN/D’s Management is a process in manage pre-existing wealth or obtained from APBN/D expenses or other legal result that can be used in government and society’s activities. The classification BMN consists of, inventory, land, equipment and machine, buildings and construction, roads, irrigation and networks, construction in progress, and other fixed assets. The government has implemented procurement of good’s which is financed from (APBN). This study is aims to determine the accounting treatment and reporting for state-owned country (BMN) at the Regional representative Office of the Ministry of Religious Affairs in North Sulawesi Province. The research used descriptive method which aims that each data collected is analyzed, then drawn a conclusion and this type of research is qualitative descriptive. The results of this study is accounting treatment of state-owned country at  the Regional representative Office of the Ministry of Religious Affairs in North Sulawesi Province has been based on accrual and  the office’s reporting already in accordance with SAP (Government Accounting Standard) technical bulletin number 15.Keywords: Treatment, Accounting Reporting, BMN

scholarly journals ANALISIS SISTEM DAN PROSEDUR PENGHAPUSAN BARANG MILIK NEGARA PADA KANTOR WILAYAH KEMENTERIAN AGAMA PROVINSI SULAWESI UTARA

2018 ◽  
Vol 13 (02) ◽  
Author(s):  
Indah Namira Kiay Demak ◽  
Hendrik Manossoh ◽  
Dhullo Afandi
Keyword(s):  
Control System ◽  
Internal Control ◽  
Government Regulation ◽  
Government Agencies ◽  
Regional Office ◽  
State Revenue ◽  
North Sulawesi ◽  
Internal Control System ◽  
Qualitative Descriptive ◽  
Descriptive Method

            State goods are all goods purchased or obtained at the expense of the State Revenue and Expenditure Budget or derived from other legitimate acquisitions. Elimination of state property is the final activity of the implementation of the management of state property and is an act that is not simple for government agencies. The publication of decisions on the abolition of state property occurs through procedures that are often seen as complicated and time consuming. This study aims to determine whether the system and procedures for the elimination of State Property at the Regional Office of the Ministry of Religious Affairs of North Sulawesi Province has been in accordance with Regulation of the Minister of Finance No. 83 / PMK.06 / 2016 on the Procedures for the Implementation of Destruction and Elimination of State Property, as seen from or not fulfillment of elements of internal control system of government according to Government Regulation Number 60 Year 2008 regarding Government Internal Control System. The research method used in this thesis research is descriptive method whose purpose each data collected, analyzed, then drawn a conclusion and the type of research used is qualitative descriptive. The results of this study concluded that the system and procedures for the elimination of state property in the Regional Office of the Ministry of Religious Affairs of North Sulawesi Province have been in accordance with the Regulation of the Minister of Finance No. 83 / PMK.06 / 2016 on the Procedures for Implementation of Destruction and Elimination of State Property, and has fulfilled the elements of the internal control system of government according to Government Regulation Number 60 Year 2008 regarding Government Internal Control System.Keywords: Analysis, Systems and Procedures, Elimination of State Property.

scholarly journals ANALISIS PENERAPAN PPN DAN PPH PASAL 22 ATAS PENGADAAN BARANG PADA KANTOR BADAN PENGAWASAN KEUANGAN DAN PEMBANGUNAN PERWAKILAN SULAWESI UTARA

2018 ◽  
Vol 14 (1) ◽  
Author(s):  
Arifatul Mufarokhah ◽  
Jullie J. Sondakh ◽  
Sonny Pangerapan
Keyword(s):  
Local Governments ◽  
Income Tax ◽  
Value Added ◽  
Value Added Tax ◽  
Applicable Law ◽  
Directorate General ◽  
Qualitative Descriptive ◽  
The Government ◽  
Tax Reporting ◽  
Descriptive Method

The treasurer as functional officer has the obligation to deposit and report the tax payable. Examples of taxes that must be deposited and reported by the treasurer are Value Added Tax and Tax Article 22 in the activities of procurement of goods. Procurement of goods for the government is a process of activities to meet or provide the needs and supply of goods for central and local governments. The purpose of this study is to know how to calculate, deposit, and report Value Added Tax and Income Tax Article 22 on Procurement of Goods at Kantor Badan Pengawasan Keuangan dan Pembangunan Perwakilan Sulawesi Utara. This research method using qualitative descriptive method. The result of the research shows that the calculation of Value Added Tax is subject to 10% tariff and for Tax of Article 22 is charged 1.5% tariff then deposited using billing code to Bank BNI. Calculation of VAT and Income Tax Article 22 in 2017 at Kantor Badan Pengawasan Keuangan dan Pembangunan Perwakilan Sulawesi Utara is in conformity with the applicable law, but there are still some calculations performed by the treasurer that is not appropriate. In the case of reporting the treasurer does not report, the treasurer should conduct tax reporting in accordance with the rules stipulated by the Minister of Finance and the Directorate General of Taxes in order not to be subject to sanctions on tax administration.Keywords : Calculation, Deposit, Reporting, Value Added Tax, Income Tax Article

ANALISIS IMPLEMENTASI PENCEGAHAN PENCUCIAN UANG MENGGUNAKAN CUSTOMER DAN ENHACED DUE DILLIGENCE DI BANK SYARIAH MANDIRI JAKARTA

Paradigma ◽  
2020 ◽  
Vol 17 (1) ◽  
pp. 72-86
Author(s):  
Siti Noviatun ◽  
Isfandayani
Keyword(s):  
Money Laundering ◽  
Data Retrieval ◽  
Data Display ◽  
Suspicious Transaction ◽  
Qualitative Descriptive ◽  
Proceeds Of Crime ◽  
The Government ◽  
Transaction Services ◽  
Data Reductions ◽  
Descriptive Method

Abstract             The main fuction of the Bank as an funding and lending activities by offering various types of financial transaction services an attractive choice for people who do money laundering to hide money proceeds of crime. Because of that the government and Indonesian Banks make regulations related prevent money laundering that contains Customer Due Dilligence and Enhanced Due Dilligence. Bank Mandiri Syariah has implementation Customer Due Dilligence and Enhanced Due Dilligence as an effort to prevent money laundering. This analyze aims for knowing implementation Customer Due Dilligence and Enhanced Due Dilligence that has been applied by Bank Syariah Mandiri. In this study using a qualitative descriptive method. Data retrieval is done by observation, interviews and documentation to three sources of informants Bank Syariah Mandiri KCP Bekasi Timur and one sources of informants that specifically handles money laundering prevention program that is SKAP( Satuan Kerja APU PPT) Bank Mandiri Syariah. Data analysis will be done by doing three steps, they are; data reductions, data display, and verification.The observation result shows that implementation Customer Due Dilligence done at the time prospective customer open the account and the Bank doubt information customer by doing identification and verification. implementation Enhanced Due Dilligence is done to customers Politically Exposed Person/ High Risk open the account, but in practiceat Bank Syariah Mandiri KCP Bekasi Timur done when there is suspicious transaction or there is a case. Reporting process suspicious transaction through the system SIAP (System Aplikasi APU PPT) to Satuan Kerja APU PPT (SKAP) Bank Syariah Mandiri then SKAP reports to PPATK (Pusat Pelaporan Analisis Transaksi Keuangan). From implementation Customer Due Dilligence and Enhanced Due Dilligence Bank Mandiri Syariah has been prevent money laundering enter the financial system at Mandiri Sharia Bank.

scholarly journals Implementation of Finger Print Electronic Absental Policy on Discipline and Performance of Civil Servants in The Government Office of Seluma Regency

2020 ◽  
Vol 1 (4) ◽  
pp. 159-165
Author(s):  
Dian Setiawan
Keyword(s):  
Data Collection ◽  
Civil Servants ◽  
Regional Government ◽  
Finger Print ◽  
Qualitative Descriptive ◽  
The Government ◽  
And Performance ◽  
The Impact ◽  
Descriptive Method

Describe the implementation of the fingerprint electronic absence policy on the discipline and performance of civil servants as well as the impact it has on implementing the fingerprint electronic absence policy. Qualitative descriptive method describes various conditions and situations as the object of research. The data collection techniques used were observation, documentation and interviews. After the implementation of fingerprint electronic attendance, discipline increases and obligations as employees have been carried out in accordance with applicable regulations. The application of sanctions in the regional government of seluma regency is in accordance with the regulations of civil servants and the provision of rewards for employees who excel has been carried out properly, to inspire other employees, so that they can work better.  

scholarly journals E-Gov Implementation Analysis Through SILPa KAMI Application in DISKOMINFOARPUS, Cimahi City

2021 ◽  
Vol 24 (2) ◽  
pp. 1
Author(s):  
Yunni Susanty ◽  
Yuyu Yuningsih
Keyword(s):  
Information And Communication Technology ◽  
Communication Technology ◽  
Local Governments ◽  
Success Factors ◽  
Business Environment ◽  
Information And Communication ◽  
Qualitative Descriptive ◽  
Management Aspect ◽  
Descriptive Method

The development of information and communication technology (ICT) has been implemented in various fields, including in government. To support the implementation of e-Government (e-Gov) and improve the quality of public services, many technology-based applications have been created by government agencies, both central and local governments. DISKOMINFOARPUS Cimahi City built an application called SILPa KAMI to support the vision of Cimahi Smart City. This study uses a qualitative descriptive method that aims to determine how the implementation and sustainability of the SILPa KAMI application and what kind of characteristics the agencies should have so it can replicate this application. The results of the study reveal that the implementation of the SILPa KAMI application is running well because it has fulfilled various success factors of e-Gov implementation which is also marked by the sustainability even though there are still obstacles. Also, the use of ICT based on the e-leadership aspect, the information network infrastructure aspect, the information management aspect, the business environment aspect, as well as the community and human resources aspect has been optimally utilized. This application is relatively easy to be replicated by other agencies. The agencies that can replicate this application must have the availability of budget, the availability of related facilities and infrastructure and the availability of reliable ICT managers.

scholarly journals IPTEKS BANTUAN SOSIAL BERDASARKAN STANDAR AKUNTANSI PEMERINTAHAN DI KANTOR WILAYAH KEMENTERIAN AGAMA PROVINSI SULAWESI UTARA

2018 ◽  
Vol 2 (02) ◽  
Author(s):  
Yustanti A. Radjak ◽  
Oliviana Kojo ◽  
Dian Ardhina Lacoro ◽  
Jenny Morasa
Keyword(s):  
Central Government ◽  
Social Assistance ◽  
Accounting Standards ◽  
Financial Statements ◽  
Regional Government ◽  
Regional Office ◽  
Government Accounting ◽  
North Sulawesi ◽  
The Government

Social assistance is the provision of assistance in the form of money or goods provided from the Central Government to the Regional Government or central institutions in the region. The expenditure / burden of social assistance in the Regional Office of the Ministry of Religion of North Sulawesi Province is in accordance with Government Accounting Standards (GAS). for procedures for social assistance that have been going well, can be seen from the procedures stipulated in the proposal until the disbursement of funds or goods. Presentation of financial statements using accrual methods makes it easier for the government to produce accurate government financial reports.Keywords: Government Accounting Standards, Social Assistance

Home Office must address ‘pandemic of violence’ against women

2021 ◽  
Vol 9 (3) ◽  
pp. 100-100
Keyword(s):  
Violence Against Women ◽  
Home Office ◽  
The Government ◽  
Long Term Impact

In evidence to the Home Office, a charity has called for the government to address the cumulative long-term impact of the ‘double dip recession’ of violence against women

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