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 IPTEKS PELAPORAN PERSEDIAAN PADA PUPRD SULUT

2018 ◽  
Vol 2 (02) ◽  
Author(s):  
Reyfando Bilgery Mangarey ◽  
Gabriela Nikita Mose ◽  
Lintje Kalangi
Keyword(s):  
Spatial Planning ◽  
Government Regulation ◽  
Public Works ◽  
Analysis Method ◽  
Accounting Standard ◽  
Government Regulations ◽  
The Public ◽  
Government Accounting ◽  
North Sulawesi ◽  
The Government

Government Regulation No. 71 of 2010 concerning Government Accounting Standards in recording inventory can realize the performance performed by government agencies, especially in the presentation of inventory reporting. The purpose of this study was to determine the government accounting standard policies in reporting inventory at the Office of Public Works and Regional Spatial Planning of North Sulawesi Province according to Government Regulation Nomber. 71 of 2010 based on PSAP 05 concerning Inventory Accounting and the method used in this research is the service inventory reporting analysis method Public Works and Regional Spatial Planning of North Sulawesi Province with the technique of science and technology collecting inventory data and conducting analysis. The results of this study indicate that inventory reports at the Public Works Agency and Regional Spatial Planning of North Sulawesi Province are stated to be in accordance with government accounting standards.Keywords: Policies, government regulations, Inventory Reporting

scholarly journals Strategi Government Public Relations Pusat Penerangan TNI dalam Mempertahankan Reputasi Lembaga TNI

2019 ◽  
Vol 7 (2) ◽  
pp. 205-216
Author(s):  
Rifqi Muflih ◽  
Dany Dany
Keyword(s):  
Public Relations ◽  
Participant Observation ◽  
Armed Forces ◽  
The Public ◽  
Qualitative Descriptive ◽  
Government Public Relations ◽  
The Government ◽  
Descriptive Method ◽  
Public Relations Strategy

Public Relations of Headquarters of the Indonesian Armed Forces (TNI Headquarters) must work with the Government Public Relations strategy to maintain a reputation by maintaining credibility, trustworthiness, reliability, and responsibility in delivering positive news to the internal and external public. This study aims to see how the government public relations strategy of the Indonesian National Armed Forces Information Center (Puspen TNI) maintained the reputation of the TNI institution. The method used in this study is a qualitative descriptive method by interviewing the Head of Puspen TNI, non-participant observation, and documentation. The results showed that Puspen TNI in maintaining the reputation of the TNI, first, maintained credibility by measuring the objectivity and quality of the news. Second, it proclaimed information about TNI and the contribution of the TNI to the nation-state to the public through mass media and social media. Third, it disseminated the news according to the facts. Forth, it reported the performance of the TNI to the external and internal public regarding responsibility to the state and nation professionally and proportionally by providing information delivered directly through the TNI website, Facebook, Twitter, Instagram, YouTube and TV public relations TNI Streaming produced by Puspen TNI. It also maintained good relations between external media and editor in chief and journalists of print, electronic and online media.

scholarly journals Calculation of depreciation Fixed Assets based on Government Accounting Standards and their impact on Financial Statements

2020 ◽  
Vol 1 (3) ◽  
pp. 43-48
Author(s):  
Indayani B
Keyword(s):  
Descriptive Analysis ◽  
Accounting Standards ◽  
Financial Statements ◽  
Analysis Method ◽  
Fixed Asset ◽  
Government Accounting ◽  
Straight Line ◽  
Fixed Assets ◽  
Qualitative Descriptive ◽  
The Government

This study aims to determine the calculation of depreciation of fixed assets based on Government Accounting Standards for Financial Statements. The calculation used is the calculation of depreciation of fixed assets at the Regional Financial and Asset Agency in Majene Regency. The data analysis method used is a qualitative descriptive analysis method through data triangulation. The results showed that the depreciation method used by the government was determined using the straight-line method. This method is considered the simplest method. Besides there must be data about the depreciated value, to calculate the depreciation must determine the useful life of each fixed asset. Reducing depreciation in Majene Regency's Regional Financial and Asset Agency (BKAD) for fixed assets in accordance with Government Accounting Standards. Calculating depreciation of fixed assets is very important and very influential on financial statements

scholarly journals Competence of Human Resources and the Government Internal Control System (SPIP) and the Effects on the Financial Statement Quality of Public Sercvice Agency (BLU) Moderated by Government Accounting Standard (SAP)

2017 ◽  
Vol 8 (2) ◽  
pp. 98
Author(s):  
Inggrid Panjaitan
Keyword(s):  
Public Service ◽  
Internal Control ◽  
Financial Statement ◽  
Service Agency ◽  
Accounting Standard ◽  
The Public ◽  
Government Accounting ◽  
Internal Control System ◽  
The Government

<p>The aim of this research is to examine the effects of Human Resources Competence and the Government Internal Control System (SPIP) on the Quality of Financial Statements of the Public Service Agency with the Government Accounting Standard (SAP) as moderating variable. The research was conducted at the Public Service Agency of Government Hospital in Jakarta under the Ministry of Health. The sampling technique in this study used purposive sampling method (sampling intentionally in accordance with the requirements of samples required). Questionnaires were distributed as many as 85 questionnaires to some employees in the finance department and others that related to the making of financial statement at the Public Service Agency of Government Hospital under the Ministry of Health. The results showed that HR Competency significantly affected the quality of Public Service Agency Financial Statement. SPIP significantly affected the quality of Public Service Agency Financial Statement. Moderation of Government Accounting Standard (SAP) significantly affected and weakened the effect of HR Competency on the Quality of Public Service Agency Financial Statement. Moderation of Government Accounting Standards did not affect significant and strengthened the effect of SPIP on the Quality of Public Service Agency Financial Statement.</p>

scholarly journals Relevansi Ajaran Hidup Sastra Wulangreh Pada Etnis Jawa Mataram Kepanjen Kabupaten Malang

2017 ◽  
Vol 23 (1) ◽  
pp. 81-86
Author(s):  
Nurwakhid Muliyono
Keyword(s):  
Filial Piety ◽  
Geographical Location ◽  
Cultural Issues ◽  
Literary Value ◽  
Cultural Economic ◽  
Political Factors ◽  
The Public ◽  
Qualitative Descriptive ◽  
The Government ◽  
Descriptive Method

Literary works created by writers to be enjoyed, understood, and utilized by the community by using language as a medium. Literature is a language essay on socio-cultural issues in the form of getting positive judgments from the public. The use of the mystical language of the palace was able to penetrate far geographical location to rural and mountainous areas. Social, cultural and political factors led them to mesanggrah and alienated into the area of Brang Wetan commonly known Mataraman region. Majority, Kepanjen society is Java Mataraman estany which still holds closely to ancestral tradition. Some forms of local wisdom are still carried out today, one of them is Serat Wulangreh written by Sri Susuhunan Paku Buwono IV in Surakarta Hadiningrat In the government of 1788-1820. Javanese people are very concerned about the teachings in Fiber Wulangreh and practiced in everyday life. Wulangreh fiber is a characteristic of Indonesian culture that has high literary value, aesthetics, education and philosophy. In Fiber Wulangreh there is a living doctrine: Understanding the sense of life, sharpening the inner eye, avoiding the arrogant attitude, the duty of the living, the filial piety, and the service to the king. These teachings became guidance and guidance for the Javanese ethnic community Mataraman Kepanjen, the community has consistently preserved until now. Therefore, this phenomenon is very interesting to be careful because this phenomenon occurs in a society that is experiencing changes in all aspects (social, cultural, economic, and globalization). Based on the above description, this paper will describe: (a) how is Fiber Wulangreh practiced as a moral and intellectual teaching (b) how is Serat Wulangreh practiced as a living doctrine, and (c) how is the relevance of Wulangreh literary life teaching to ethnic Javanese mataram in Kepanjen Malang Regency. This qualitative research involves the active participation of researchers on the object of the study. Interviews conducted by researchers to obtain data on various matters related to Fiber Wulangreh Data analysis of village monograph in the analysis with qualitative descriptive method to what extent Fiat Wulangreh live and grow in society.

scholarly journals Religious and Cultural Harmonies in the Art of Masamper

2016 ◽  
Vol 1 (2) ◽  
pp. 259
Author(s):  
Abu Muslim
Keyword(s):  
Religious Studies ◽  
Interpretive Research ◽  
Cultural Engagement ◽  
The Public ◽  
Cultural Arts ◽  
North Sulawesi ◽  
Local Tradition ◽  
Qualitative Descriptive ◽  
Depth Interviews ◽  
Descriptive Method

<p><em>This paper tries to track a potential religious harmony through a local tradition namely the art of Masamper in Sangir community. This study uses a qualitative- descriptive method to reveal the religious aspect in Art Masamper by first doing a study observations of implementation art in society, to further explore the values of divinity contained in Masamper process, to keep watching the dialectic of art and religion that were rolling.</em> <em>As one of the cultural-religious studies, this study is not an experimental research seeking a rule, but an interpretive research that searches for meaning.</em> <em>So that any meaning contained in the overall aspect of Masamper (processes, and religious dialectic of culture) becomes the point of analysis obtained from the observation, in-depth interviews, and a review of literatures related to discourse analysis.</em> <em>The results showed that Masamper as one of the remains of the ancestral cultural arts in Sangir society, other than as a means of proselytism, it also becomes one of the adhesives socio-religious harmony in North Sulawesi. Masamper can dilute the differences in beliefs into a cultural engagement through art performances which invites the public to appreciate each other in the name of culture and mutual respect in the practice of religious beliefs</em><em>.</em><em></em></p>

scholarly journals ANALISIS PENERAPAN AKUNTANSI ASET TETAP PADA BADAN PENANGGULANGAN BENCANA DAERAH PROVINSI SULAWESI UTARA

2018 ◽  
Vol 13 (04) ◽  
Author(s):  
Hendrykar Avaldo Regel ◽  
Hendrik Manossoh ◽  
Jessy D.L Warongan
Keyword(s):  
Disaster Management ◽  
Management Agency ◽  
Government Accounting ◽  
North Sulawesi ◽  
Tangible Assets ◽  
Fixed Assets ◽  
The Government ◽  
Operational Activities ◽  
The City ◽  
Research Show

Regional Disaster Management Agency of North Sulawesi Province is an Instance that is in the scope of the Government of the City of Manado and carry out the policy areas in the field of disaster relief of the region. Fixed assets is the most important part in carrying out its operational activities. Fixed assets are tangible assets that have benefits over period of 12 (twelve) months for use in kegitan Government or utilized by the general public. This research aims to study how the application of fixed assets Accounting on Regional disaster management agency of North Sulawesi province. Data collection methods used are interviews and studies library. Data analysis method used is descriptive qualitative. The results of this research show that the application of fixed assets Accounting on Regional disaster management agency of North Sulawesi province have not everything works in accordance with Government accounting standards PP 71-year 2010. For the valuation of fixed assets not yet in compliance with the applicable policy. but for classification, recognition, measurement, termination and deletion, disclosure and shrinkage were in accordance with the applicable policy.Keywords: Accounting, Fixed Assets, PSAP No.7

scholarly journals ANALISIS PENGUNGKAPAN LAPORAN KEUANGAN PEMERINTAH KOTA MANADO TAHUN 2015

2018 ◽  
Vol 13 (02) ◽  
Author(s):  
Andi Lombar Dini ◽  
Harijanto Sabijono ◽  
Natalia Gerungai
Keyword(s):  
Municipal Government ◽  
Financial Statements ◽  
City Government ◽  
Audit Opinion ◽  
Financial Report ◽  
The Public ◽  
Government Accounting ◽  
North Sulawesi ◽  
State Audit ◽  
The Government

The government has the power to collect people's income and use it to finance these activities in order to provide services to the public. Governments should be responsible for such activities in a transparent manner, in accountability to make a financial report where the financial statements will be assessed by the BPK to be given an audit opinion. On Wednesday 22 June 2016, the manado city government represented by the mayor of Manado received LHP (Laporan Hasil Pemeriksaan) from the State Audit Agency Republic of Indonesia (BPK-RI) representative of North Sulawesi on the financial statements of Manado city government in 2015. However, from several studies, there are still some reports that have not fully disclosed the information that should be disclosed in the financial statements. This research method using qualitative method. The results of this study found the disclosure level of financial statements of Manado city government in 2015 was 52.94%, it explains that the financial statements of Manado municipal government have not fulfilled all the disclosure items in PP N0.71 Year 2010 on Government Accounting Standards.Keywords : Disclosure, Opinion, Public

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 Implementasi Kebijakan Pemerintah dalam Penataan Parkir Guna Mewudjudkan Tertib Lalu Lintas (Studi Kasus di Kota Labuan Bajo Kabupaten Manggarai Barat)

2020 ◽  
Vol 1 (1) ◽  
pp. 73-77
Author(s):  
Bonifasius Fantura ◽  
I Ketut Kasta Arya Wijaya ◽  
I Nyoman Subamia
Keyword(s):  
City Government ◽  
Public Order ◽  
The West ◽  
The Public ◽  
The People ◽  
Qualitative Descriptive ◽  
Market Areas ◽  
The Government ◽  
The City ◽  
Descriptive Method

This research is motivated by awareness and concern for public order, especially in tourist areas. This study aims to determine the policy actions of the West Manggarai Regency Government in managing parking in order to create orderly traffic and to find out the factors that hinder the parking arrangement in order to create orderly traffic in Labuan Bajo City, West Manggarai Regency. This research was designed using a qualitative descriptive method. The techniques used in collecting data are through interviews and documentation. The results show that the government's policy actions in managing parking in the city of Labuan Bajo have not run according to the regulations in the Labuan Bajo city area. Then, there was a mistake between the content of the policy and the implementation in the field. In addition, there is still a lack of awareness from the public to obey traffic regulations, especially parking and a lack of complete facilities where there are 2 areas that are at the center of congestion, namely Jl Soekarno Hatta and Jl. Mirror Stone Market. So this situation makes the people become a habit and low awareness in conducting parking arrangements in the city of Labuan Bajo. Therefore, through this research it is hoped that the Labuan Bajo City Government will increase the parking area in the shopping and market areas so as not to cause congestion. Then, the government is expected to be more assertive in providing guidance to parking attendants in order to comply with applicable regulations.

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