scholarly journals ANALISIS PENERAPAN PRINSIP GOOD GOVERNANCE DI KANTOR SAMSAT AMURANG

2018 ◽  
Vol 13 (04) ◽  
Author(s):  
Synta Tulle ◽  
Jullie J. Sondakh ◽  
Lidia M. Mawikere
Keyword(s):  
Qualitative Method ◽  
Good Governance ◽  
Financial Statements ◽  
Research Implementation

This research aims to know the implementation of good governance principles at Samsat Amurang office. Principles relating to the financial statements are the principle of fairness, accountability principles, principles of transparency, and the principle of responsibility. This study uses a qualitative method. This research was conducted by interviewing the head of UPTB  Samsat Amurang office and treasurer of reception section. Based on the results of research implementation of the principle of good governance are the principle of fairness, accountability principles, transparency principles, and running well in accordance with the procedures and rules applicable, while the application of the principle of responsibility is about the comfort of society that still can not satisfy the community and not in accordance with the rules of the good application of responsibility principle. Keywords: good governance

scholarly journals How BPS-Statistics Indonesia to Handle The Effectiveness of Information System of Public Budgeting Management?

2021 ◽  
Vol 007 (01) ◽  
pp. 30-40
Author(s):  
Wawan Kurniawan ◽  
A. Aziz Sanapiah
Keyword(s):  
Information System ◽  
Qualitative Method ◽  
Good Governance ◽  
Financial Statements ◽  
Budget Management ◽  
Public Budgeting ◽  
Key Informants ◽  
Other Information ◽  
The Republic ◽  
Back Office

The BPS-Statistics Indonesia tried to take a step to realize good governance, especially in conducting good budget management by implementing an information system of public budgeting management known as the BackOffice Information System. The purpose of this study is to find out how the effectiveness of the implementation of the BackOffice Information System at BPS. This study uses a qualitative method by conducting case studies in BPS Headquarter (Jakarta). Conducting online interview to 59 operators and users, as well as conducting deep interview to 10 key informants. The result shows that the implementation of the BackOffice Information System is effective and practical because this information system is accurate and timely in presenting data and budget information, integrated with several other information systems. Users and key informants also are satisfied with the performance of this information system. The implementation of Back Office also contributes to increasing the realization of the budget and the achievement of BPS performance and to maintaining the Financial Statements performance: Unqualified Opinion (from BPK-the Audit Board of the Republic of Indonesia).

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.

CONSTRUCTION OF COVID-19 PANDEMIC MANAGEMENT POLICY BASED ON THE WELFARE OF WOMEN AND CHILDREN

2021 ◽  
Vol 4 (1) ◽  
pp. 378
Author(s):  
Dimas Aji Prasetyo ◽  
Juanito Juanito ◽  
Adinda Mustika Hapsari ◽  
Aga Natalis
Keyword(s):  
Human Rights ◽  
Child Development ◽  
Qualitative Method ◽  
Good Governance ◽  
Family Members ◽  
Management Policy ◽  
Socialization Process ◽  
Women And Children ◽  
Children Welfare

<p><em>The purpose of this study is to find out and analyze the construction of policies for handling the Covid-19 pandemic based on women and children's welfare and analyze the Government's role in realizing the policy for handling the Covid-19 pandemic. In order to realize the welfare of women and children. This study uses a qualitative method with a normative juridical approach. The results showed that the construction of welfare-based Covid-19 handling policies for women and children must be socialized to women and children. The socialization process to women and children is carried out in a way; love, appreciation, and love between family members. Socializing women and children in making a policy must encourage and enable women and children to collaborate as equal stakeholders in policies to handle Covid-19 during the pandemic. This policy has certain limitations, such as Human Rights, Good Governance, and Morality. Policies with these limitations will produce policies that guarantee freedom for women and children, protection for women and children, welfare for women and children, child development, all of which must be considered in the policy for handling Covid 19.  </em></p><p><em> </em></p>

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 PENGARUH PENERAPAN GOOD GOVERNANCE DAN SISTEM AKUNTANSI KEUANGAN TERHADAP KUALITAS LAPORAN KEUANGAN PADA PEMERINTAH KOTA MANADO

2018 ◽  
Vol 13 (04) ◽  
Author(s):  
Miranda Miryam Maramis ◽  
Jenny Morasa ◽  
Heince R. N. Wokas
Keyword(s):  
Good Governance ◽  
Financial Statements ◽  
Positive Influence ◽  
Study Data ◽  
City Government ◽  
Financial Accounting ◽  
Primary Data ◽  
Accounting System ◽  
System Quality

This study aims to analyze the application of good governance and local financial accounting system to the quality of financial statements SKPD. This research was conducted in Manado City Government. Sampling method in this research is by using quantitative approach, by using primary data through questionnaire. This sample is distributed to 40 financial officers from 10 SKPD of Manado City. For this study data were analyzed by using multiple linear regression with statistical program tool, after classical assumption test fulfilled. The data is processed by using SPSS 21 program. The result of this research indicates that good governance has a significant positive influence to the quality of local financial statements and regional financial accounting system there is no significant positive effect on the quality of local financial statements.Keywords: Good Governance, Regional Financial Accounting System, Quality of Regional Financial Report

scholarly journals FINANCIAL REPORT PREPARATION TRAINING FOR RT (NEIGBOHOOD UNIT) DEVICES IN RW (HAMLET UNIT) ENVIRONMENT 16 BAROS CITY CIMAHI VILLAGE

Competitive ◽  
2018 ◽  
Vol 13 (1) ◽  
pp. 87
Author(s):  
Kharaningrum Mulyanti ◽  
Riani Tanjung ◽  
Yohanes Casmadi
Keyword(s):  
Community Service ◽  
Central Government ◽  
Good Governance ◽  
Financial Statements ◽  
Social Institution ◽  
Governance System ◽  
Financial Reports ◽  
Financial Report ◽  
Neighborhood Association ◽  
Government Accounting

A good governance system is not only a responsibility that must be carried out by the central government, Neighborhood association as the smallest social institution even responsible for implementing the good governance. One form of implementation can be implemented in the form of financial statements in the area. The implementation of good governance has not been fully realized in all RT neighborhoods in Cimahi City, one of them in RW 16, Baros Village. The Community Service activities are expected to increase the awareness of the neighborhood administrators to prepare financial reports in accordance with the rules of simple government accounting standards. The methods used in this activity include lectures, tutorials, and discussions. This PKM activity went well and got good enthusiasm from the RT administrators, and it was hoped that this activity would be the beginning of the implementation of a good governance system.   Sistem pemerintahan yang baik bukan hanya tanggung jawab yang harus diemban oleh pemerintah pusat, Rukun tetangga sebagai Lembaga kemasyarakatan terkecil sekalipun bertanggung jawab dalam pelaksanaan good governance tersebut. Salah satu bentuk dari pelaksanaannya dapat diimplementasikan dalam bentuk pelaporan keuangan yang ada di area-nya. Pelaksanaan good governance belum sepenuhnya terwujud di seluruh lingkungan RT di Kota Cimahi, salah satunya di RW 16 Kelurahan Baros. Kegiatan Pengabdian Kepada Masyarakat ini diharapkan dapat meningkatkan kesadaran para pengurus RT untuk menyusun laporan keuangan sesuai dengan kaidah standar akuntansi pemerintahan yang sederhana. Metode yang digunakan dalam kegiatan ini meliputi ceramah, tutorial, dan diskusi. Kegiatan PKM ini berjalan lancar dan mendapatkan antusias yang baik dari para pengurus RT, dan diharapkan kegiatan ini menjadi awal dari terlaksananya sistem pemerintahan yang baik

scholarly journals Pengelolaan Keuangan Desa : Studi Pada Desa Ploso Kecamatan Jombang Tahun Anggaran 2012-2016

2019 ◽  
Vol 2 (2) ◽  
pp. 119
Author(s):  
Andrianto - Andrianto
Keyword(s):  
Financial Reporting ◽  
Financial Management ◽  
Qualitative Method ◽  
Financial Statement ◽  
Research Implementation ◽  
Study Approach ◽  
Interview Method ◽  
The Village ◽  
Computerized System

With the enactment of Law No. 6 of 2014 on villages, it is desirable that in the management of the village, especially in the management of its finances, it can be done accountably and responsibly. This study aims to identify the financial management of the village along with the problems associated with the management of village finances conducted in the Village Ploso Jombang. This research uses qualitative method with case study approach, where most of the research implementation mostly use observation and interview method. The results show that in the management of village finances there are main issues that is the lack of knowledge of village head and its officials in the management of budget and village finances. This research proposes the existence of computerized system accompanied by training and guidance of village financial management from local government apparatus, so it is expected that village financial reporting can be done by fast process and with output of accountable and accountable financial statement.

scholarly journals KOMITE AUDIT UNTUK MENINGKATKAN TATA KELOLA PEMERINTAHAN DAN PENYAJIAN LAPORAN KEUANGAN DALAM RANGKA PENINGKATAN KINERJA PEMERINTAH DAERAH (STUDI KASUS PEMERINTAH DAERAH KABUPATEN BELITUNG)

2014 ◽  
Vol 1 (1) ◽  
pp. 1
Author(s):  
Alexander Ikhsan ◽  
Antar MT Sianturi
Keyword(s):  
Local Government ◽  
Audit Committee ◽  
Good Governance ◽  
Financial Statements ◽  
Financial Statement ◽  
Audit Committees ◽  
Government Performance ◽  
Qualitative Descriptive ◽  
Improved Performance

This research is a qualitative descriptive study entitled “Audit Committee to Improve Governance and Financial Statement in order to Improved Performance of Local Government (Case Study of District Government Belitung)”. The purpose of this study was to determine how much influence of the audit committee in the local government in order to improve governance and the quality of local government financial statement, and its associations with local government performance. Measuring the importance of the audit committee, which was measured using interviews with 15 respondents who have an influence on governance in the Belitung District Based on these results, we can conclude that audit committees in local government will improve the governance and the quality of local government financial statements presentation. And from the results of this study also found that the good governance and quality of local government financial statements presentation will improve the overall local government performance

scholarly journals PENERAPAN PRINSIP-PRINSIP GOOD GOVERNANCE OLEH EKSKLUSIFITAS AKTOR DI MAKASSAR

2021 ◽  
Vol 6 (1) ◽  
pp. 11
Author(s):  
Ummu Habibah Gaffar
Keyword(s):  
Economic Development ◽  
Local Government ◽  
Qualitative Method ◽  
Good Governance ◽  
City Government ◽  
Main Argument ◽  
South Sulawesi ◽  
Financial Governance ◽  
The Government ◽  
The City

This research will further explore the practice of Good Financial Goverance (GFD), with case studies on the partnership process that took place between the city government of Makassar with PT.GMTD in managing the finances for the participation of local government capital. The research will focus on actor relationships taking place between actors involved in capital partnerships as a recipe offered by Good Financial Governance. The research used qualitative method with researcher location in Makassar South Sulawesi, Indonesia.The main argument of this study is to question the claims of Good Financial Governance, which relies on economic development issues and good financial governance by opening investment shells and the involvement of actors outside the government. For this study, the claim is completely wrong. The results of this study found that good financial governance actually gave birth to a new problem that is Exclusivity Actors. Exclusivity of actors as a consequence of the unequal amount of capital on actors involved in Good Financial Governance. Exclusion of Actors Governance impact on the limits of power between governance actors to be biased, depending on the composition of capital in partnership.Keyword : Exclusivity of Actor, Good Financial Governance, Capital Governance 

scholarly journals Pengaruh Karakteristik Pemerintah Daerah Terhadap Kinerja Keuangan Pemerintah Daerah Kabupaten & Kota Di Jawa Timur

2018 ◽  
Vol 7 (1) ◽  
pp. 27
Author(s):  
Tatas Ridho Nugroho
Keyword(s):  
Local Government ◽  
Performance Measurement ◽  
Financial Performance ◽  
Local Governments ◽  
Good Governance ◽  
Secondary Data ◽  
Financial Statements ◽  
Financial Reports ◽  
Regional Autonomy ◽  
Local Expenditure

Performance measurement is one way that local governments can use to achieve good governance. Local government performance measurement (Pemda) includes measurement of financial and non financial performance. Analysis of local government financial performance is essentially not only a form of control, but also helps all users of local government financial reports including communities to be able to evaluate the performance of local governments. The performance of local government can be used to look at regional capability in running regional autonomy. This study aims to examine the effect of local government characteristics on the financial performance of local governments. The characteristics of local government are represented by size, intergovernmental revenue, and regional expenditure. This study examines the financial statements of local governments by taking a sample of 30 districts / cities in East Java. The data used in this research is secondary data. The analytical tool used in this study is multiple regression. From the analysis result, it can be concluded that partially size of local government size does not have an effect on to local government financial performance, intergovernmental revenue has significant effect to financial performance of local government and regional expenditure has no effect on local government financial performance. Simultaneously size, intergovernmental revenue, and local expenditure have an effect on to local government financial performance

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