scholarly journals Evaluasi pelaksanaan belanja modal pada Dinas Perindustrian dan Perdagangan Daerah Provinsi Sulawesi Utara

2020 ◽  
Vol 2 (1) ◽  
pp. 23
Author(s):  
Daiyana Natalia Balo ◽  
Hendrik Manossoh ◽  
Jessy D. L Warongan
Keyword(s):  
Capital Expenditure ◽  
Descriptive Analysis ◽  
Fiscal Year ◽  
Analysis Method ◽  
The North ◽  
North Sulawesi ◽  
Fixed Assets ◽  
Useful Life ◽  
Trade Office

Capital expenditure is a government activity that is to add fixed assets with a useful life of more than one fiscal year. Presidential Regulation Number 16 Year 2018 serves as a guideline for each agency as implementing capital expenditure activities. This study aims to evaluate whether the implementation of capital expenditure at the North Sulawesi Provincial Industry and Trade Office is in accordance with regulations. The method used in this research is descriptive analysis method. The results showed that the implementation of capital expenditure at the North Sulawesi Provincial Industry and Trade Office was in accordance with Presidential Regulation No. 16 of 2018 as a standard for implementing capital expenditure and was well planned.

scholarly journals EVALUASI SISTEM DAN PROSEDUR PENGELUARAN KAS BELANJA LANGSUNG PADA DINAS PERINDUSTRIAN DAN PERDAGANGAN DAERAH PROVINSI SULAWESI UTARA

2020 ◽  
Vol 15 (3) ◽  
pp. 352
Author(s):  
Bella Angelina Kasakeyan ◽  
Herman Karamoy ◽  
Lidia Mawikere
Keyword(s):  
Analytical Method ◽  
Public Services ◽  
Good Governance ◽  
Descriptive Analysis ◽  
Analysis Method ◽  
Government Programs ◽  
North Sulawesi ◽  
Direct Expenditure ◽  
Laws And Regulations ◽  
Trade Office

A successful government is a government that always provides public services by applying the character of good goverance. One of the important things to achieve the character of good governance is the evaluation of cash expenditures. Cash expenditures are used for various types of payments, one of which is direct expenditure and is very important to support the implementation of government programs that have been previously planned. Cash expenditures procedures consist of: 1) Issuance of a letter of provision of funds, 2) Submission of a request for payment, 3) Issuance of a payment order, 4) Issuance of a warrant for disbursing funds, and 5) Issuance of a letter accountability. The analytical method used is descriptive analysis method. The result of the study showed that the implementation of the system and procedure for the direct expenditure of cash expenditures at the Regional Industry and Trade Office of North Sulawesi Province was in accordance with the applicable laws and regulations. So it can be concluded that the application of the system and procedure for the direct expenditure of cash expenditure at the Regional Industry and Trade Office of North Sulawesi Province has been carried out properly and in accordance with Minister of Home Affairs Regulation number 21 of 2011.

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 EVALUASI TARGET DAN REALISASI PENCAPAIAN PAJAK DAERAH PADA BADAN PENDAPATAN DAERAH PROVINSI SULAWESI UTARA

2019 ◽  
Vol 14 (4) ◽  
Author(s):  
Eka A. Takahindangen ◽  
Jenny Morasa ◽  
Treesje Runtu
Keyword(s):  
Motor Vehicle ◽  
City Government ◽  
Regional Government ◽  
Analysis Method ◽  
Fuel Tax ◽  
The North ◽  
North Sulawesi ◽  
The People ◽  
Cigarette Tax ◽  
Motorized Vehicles

Tax is the main source of state revenue. According to Law No. 28 of 2009 concerning PDRD, regional taxes are mandatory for regions that are owed by individuals or bodies related to legislation, by not obtaining direct imbalances and being used for regional needs for the greatest prosperity of the people. The regional government has agreed to collect regional taxes in order to contribute to the regions to increase the ability of funds in their regions. The purpose of this study is to find out the desired targets motorized vehicles, land tax air tax and percentage of motor vehicle tax, name transfer tax, motor vehicle fuel tax, surface water tax and cigarette tax in the North Sulawesi Provincial Revenue Agency for 2014-2017 have been efficient and effective in North Sulawesi Province. The data analysis method used in this study is descriptive. The results of the analysis of Realization of Regional Taxes in North Sulawesi increase every year, in 2014-2017 the highest income tax is cigarette tax. The results of this study were issued by the regional government of North Sulawesi Province further authorizing the District / City Government to work and be responsible for working in accordance with the duties and functions of administering taxes from the community.

scholarly journals Pengaruh Pendapatan Asli Daerah, Dana Alokasi Uumu, dan Dana Alokasi Khusus Terhadap Belanja Modal (Studi Kasus Pada Pemerintah Daerah Kabupaten dan Kota di Provinsi Sulawesi Utara)

2017 ◽  
Vol 8 (1) ◽  
Author(s):  
Henri Gerungan ◽  
David P.E Saerang ◽  
Ventje Ilat
Keyword(s):  
Local Government ◽  
Quantitative Research ◽  
Capital Expenditure ◽  
Real Income ◽  
Capital Expenditures ◽  
Analysis Method ◽  
Regional Autonomy ◽  
Study Research ◽  
North Sulawesi ◽  
Productive Output

Abstract. The main purpose of regional autonomy implementation is to improve public services and to develop the regional economy in Indonesia. Due to limited resources, local government should be able to allocate the earning income for productive output. However, in fact, the local government tends to allocate the income for Operating Expenditures. This research aims to analyze the effects of Regional Real Income, General Allocation Fund, and Special Allocation Fund to the Capital Expenditure. This is a quantitative research. The data used in this study research were APBD budget District and City in North Sulawesi Province from 2011 to 2015. The analysis method applied in this study research was multiple regression analysis and supported by SPSS Version 23. The result shows that Regional Real Income and the Special Allocation Fund influence positively and significantly Capital Expenditures. On the other hand, the General Allocation Fund does not affect Capital Expenditure. Keywords: Regional Real Income, General Allocation Fund, Special Allocation Fund, Capital Expenditure. Abstrak. Tujuan utama pelaksanaan otonomi daerah adalah untuk meningkatkan pelayanan publik (public service) dan memajukan perekonomian daerah di Indonesia. Dengan sumber daya yang terbatas, Pemerintah Daerah harus dapat mengalokasikan penerimaan yang diperoleh untuk belanja daerah yang bersifat produktif. Namun faktanya Pemerintah Daerah cenderung mengalokasikan pendapatan untuk keperluan belanja operasi. Penelitian ini bertujuan untuk menganalisis pengaruh Pendapatan Asli Daerah, Dana Alokasi Umum, dan Dana Alokasi Khusus terhadap Belanja Modal. Metode penelitian yang digunakan adalah metode kuantitatif. Adapun data yang digunakan adalah data APBD Kabupaten dan Kota di Provinsi Sulawesi Utara Tahun 2011 sampai 2015. Metode analisis yang digunakan dalam penelitian ini adalah regresi berganda dengan menggunakan bantuan aplikasi SPSS versi 23. Hasil penelitian menunjukan Pendapatan Asli Daerah, dan Dana Alokasi Khusus berpengaruh positif dan signifikan terhadap belanja modal. Sedangkan Dana Alokasi Umum tidak berpengaruh terhadap Belanja Modal. Kata Kunci : Pendapatan Asli Daerah, Dana Alokasi Umum, Dana Alokasi Khusus, Belanja Modal.

scholarly journals IMPLIKASI PENERAPAN PERATURAN GUBERNUR NOMOR 42 TAHUN 2017 TERHADAP PENINGKATAN PENERIMAAN PAJAK KENDARAAN BERMOTOR DI SAMSAT MANADO

2018 ◽  
Vol 14 (1) ◽  
Author(s):  
Meilani Wondal ◽  
Linda Lambey ◽  
Anneke Wangkar
Keyword(s):  
Local Government ◽  
Motor Vehicle ◽  
Descriptive Analysis ◽  
Tax Revenue ◽  
Analysis Method ◽  
Total Revenue ◽  
Tax Amnesty ◽  
North Sulawesi ◽  
Before And After ◽  
Research Outcome

The motor vehicle tax amnesty is one of the policies which can be issued by local government to improve its motor vehicle tax revenue. In 2017, local government of North Sulawesi, in this case the Governor of North Sulawesi, issued the Governor Regulation Number 42 Year 2017 about motor vehicle tax amnesty and ownership relocation customs. The purpose of this research is to observe the implication process of applying Governor Regulation Number 42 Year 2017 towards the improvement of motor vehicle tax revenue at SAMSAT Manado. Qualitative research method was used with descriptive analysis method to describe the realization of motor vehicle tax revenue using table and diagram before and after tax amnesty which the conclusion was drawn later. The research outcome showed that motor vehicle tax revenue improved due to tax amnesty program even though its implication was not really considerable only 2.028% of the total revenue of motor vehicle tax in 2017. Keywords: Motor Vehicle Tax Amnesty, Implication, Motor Vehicle Tax Revenue.

PENGARUH KEUANGAN DAERAH TERHADAP BELANJA MODAL KABUPATEN/KOTA DI PROVINSI KEPULAUAN BANGKA BELITUNG

MOTIVASI ◽  
2016 ◽  
Vol 1 (1) ◽  
pp. 13
Author(s):  
Royda Royda
Keyword(s):  
Design Methodology ◽  
Central Government ◽  
Capital Expenditure ◽  
Descriptive Analysis ◽  
Research Problem ◽  
Multiple Regression Model ◽  
Coefficient Of Determination ◽  
Capital Expenditures ◽  
Analysis Method ◽  
Fiscal Capacity

Purpose - The research problem was how fiscal capacity influenced capital expenditure in Bangka Belitung Design/methodology - The analysis period was ten years starting from 2004 to 2013. The data analysis method used is descriptive analysis. The data were analyzed by using multiple regression model with Least Squares method.Findings – The results showed that the overall fiscal capacity significantly affected the capital expenditures by the coefficient of determination 83.33 percent. It was due to the fact that regional governments in Bangka Belitung had not been optimally allocating locally-generated revenues to finance regional expenditures, thus providing less stimulus for economic growth and being highly dependent on the transfer of funds from the central government.

scholarly journals STRATEGI MENGATASI KETERGANTUNGAN PEMERINTAH DAERAH KABUPATEN KONAWE UTARA TERHADAP DANA PERIMBANGAN PUSAT

2019 ◽  
Vol 1 (4) ◽  
pp. 43
Author(s):  
La Ode Agus Said
Keyword(s):  
Research Method ◽  
Descriptive Analysis ◽  
Revenue Sharing ◽  
Study Data ◽  
Analysis Method ◽  
Local Revenue ◽  
The North ◽  
District Government ◽  
Depth Interviews ◽  
Regional Governments

The purpose of this paper is to strategy to overcome the level of dependence of regional governments on the balance funds in Konawe Utara District and analyze the level of dependence of the North Konawe District government on balance funds. The research method used is a qualitative research method using descriptive analysis method. Through this process, it is expected to emerge a new hypothetical proposition through the interpretation of interactions between attributes and propositions which are then used to construct categories and provide explanations of the phenomena under study. Data collection techniques are in-depth interviews and document studies. Based on the results of the study, the strategy of the North Konawe District Government in managing the level of dependence on balancing funds in supporting the Regional Expenditure Budget was carried out with 2 (two) patterns: 1) Intensification, namely the North Konawe District Government to optimize Local Revenue by optimizing existing regional tax sources and regional levies; 2) Extensification is to control the level of dependence on balance funds by increasing the revenue of the District of North Konawe by placing more emphasis on expanding new sources of income, namely by developing retribution on fees from the development of market services, parking fees and other fees. The level of regional dependence on balancing funds consisting of Revenue Sharing Funds, General Allocation Funds and Special Allocation Funds is 78.90%, which indicates that the balancing funds contribute significantly to the district's income Konawe Utara. This means that the level of dependence of regional governments on balancing funds is still quite high, which can be reduced by optimizing other sources of income. Keywords: Strategy, Local Government, Balancing Fund

scholarly journals ANALISIS PROSES PENATAUSAHAAN BELANJA PADA PEMERINTAH DESA ONGKAW TIGA KECAMATAN SINONSAYANG MINAHASA SELATAN BERDASARKAN PERMENDAGRI NOMOR 113 TAHUN 2014

2020 ◽  
Vol 15 (3) ◽  
pp. 465
Author(s):  
Ridhwan Muhammad Isma’il Pakaja ◽  
Jantje J. Tinangon ◽  
Dhullo Afandi
Keyword(s):  
Financial Management ◽  
Qualitative Data ◽  
Capital Expenditure ◽  
Descriptive Analysis ◽  
Primary Data ◽  
Analysis Method ◽  
Goods And Services ◽  
The Government ◽  
Village Government ◽  
The Village

Good village financial management is an important aspect in the success of village development and community welfare. Moreover, each year the funds allocated to each village have increased. Good village financial management is management that is in accordance with guidelines set by the government, which is contained in Permendagri Number 113 of 2014 concerning Village Financial Management. The purpose of this study is to analyze the adequacy of village financial management, especially in the process of expenditure administration organized by the Ongkaw Tiga Village Government. In this study, the type of data used is qualitative data, while for data sources using primary data, and the analytical method used is descriptive analysis method. Based on the results of the study, it was concluded that in the preparation of the RAB, filing employee expenditure, filing SPP on goods and services spending, filing SPP capital expenditure almost everything done by the Ongkaw Tiga village government can be said to be not complied with. After the evaluation, the factors that influence the non-compliance of the village government in carrying out the procedures for submitting village expenditures are the lack of knowledge and understanding of the village apparatus from the Village Head to the Implementing Officer on the rules imposed so that there are many errors in the preparation or preparation of these documents. 

scholarly journals ANALISIS EFEKTIVITAS KREDIT KONSTRUKSI (KMK-KONTRAKTOR) PT. BANK SULUTGO TERHADAP PEMBANGUNAN INFRASTRUKTUR PROVINSI SULAWESI UTARA

2019 ◽  
Vol 19 (9) ◽  
Author(s):  
Risy Johanne Tumiwa ◽  
Vekie A. Rumate ◽  
Debby Ch. Rotinsulu
Keyword(s):  
Economic Development ◽  
Regional Development ◽  
Descriptive Analysis ◽  
Fiscal Year ◽  
Infrastructure Development ◽  
Working Capital ◽  
Average Percentage ◽  
North Sulawesi ◽  
Credit Financing ◽  
Construction Services

ABSTRAKSektor konstruksi merupakan salah satu sektor penting dalam mendukung pembangunan ekonomi di Indonesia dan berperan dalam menggerakkan sektor riil yang secara langsung menyangkut kehidupan orang banyak. Bank SulutGo untuk beberapa tahun terakhir ini telah memberikan pembiayaan berupa kredit kepada masyarakat. Kredit tersebut salah satunya diberikan untuk kepentingan jasa konstruksi yaitu kredit modal kerja kepada kontraktor. Tujuan penelitian ini adalah untuk mengetahui bagaimana prosedur penerapan pembiayaan kredit modal kerja kontraktor dan untuk mengetahui bagaimana efektivitas pembiayaan kredit modal kerja kontraktor di Bank SulutGo dalam meningkatkan pembangunan infrastruktur. Metode analisis yang digunakan adalah analisis deskriptif kualitatif. Hasil penelitian Pemberian kredit konstruksi merupakan uapaya PT. Bank Sulutgo untuk menjadi mitra utama pengusaha jasa konstruksi dalam memenuhi kekurangan modal kerja penyelesaian proyek terhadap pembangunan infrastruktur di Provinsi Sulawesi Utara. Hal tersebut sejalan dengan misi PT. Bank Sulutgo yaitu berkontribusi dalam pembangunan ekonomi daerah yang berdikari dan berkeadilan artinya tetap berkomitmen pada tujuan awal berdirinya Bank Pembangunan Daerah yakni menyediakan pembiayaan untuk usaha-usaha pembangunan daerah. Tingkat efektivitas Kredit Konstruksi (KMK – Kontraktor) PT. Bank Sulutgo Terhadap Pembangunan Infrastruktur Provinsi Sulawesi selama tahun anggaran 2011 sampai dengan tahun 2018 pada persentase rata-rata 115,69% dan dinyatakan sangat efektif. Hal ini menunjukan bahwa Pembiayaan Kredit Modal Kerja Kontraktor pada Bank SulutGo untuk pembangunan infrastruktur di Provinsi Sulawesi Utara sudah sangat efektif. Kata Kunci: kredit modal kerja, efektivitas kredit, infrastruktur ABSTRACTThe construction sector is one of the important sectors in supporting economic development in Indonesia and plays a role in driving the real sector which directly concerns the lives of many people. Bank SulutGo for the past few years has provided financing in the form of loans to the public. One of the loans is given for the benefit of construction services, namely working capital loans to contractors. The purpose of this study was to find out how the procedure for implementing contractor working capital credit financing and to find out how effective the financing of contractor working capital loans at SulutGo Bank was in improving infrastructure development. The analytical method used is qualitative descriptive analysis. Research results The provision of construction loans is the investment of PT. Bank Sulutgo to become the main partner of construction services entrepreneurs in fulfilling the lack of working capital to complete the project towards infrastructure development in North Sulawesi Province. This is in line with the mission of PT. Bank Sulutgo, which is contributing to the economic development of a region that is self-sufficient and equitable means that it remains committed to the initial objectives of the Regional Development Bank, namely providing funding for regional development efforts. The effectiveness of Construction Loans (KMK - Contractors) PT. Sulutgo Bank for Sulawesi Infrastructure Development during the 2011 fiscal year to 2018 at an average percentage of 115.69% and was declared very effective. This shows that the Contractor's Working Capital Credit Financing at SulutGo Bank for infrastructure development in North Sulawesi Province has been very effective. Keywords: working capital credit, credit effectiveness, infrastructure

scholarly journals ANALISIS PERLAKUAN AKUNTANSI ASET TETAP PADA BADAN KEPEGAWAIAN DAN DIKLAT (BKD) KOTA MANADO

2015 ◽  
Vol 10 (3) ◽  
Author(s):  
Yefta Masipuang ◽  
Ventje Ilat ◽  
Sherly Pinatik
Keyword(s):  
Descriptive Analysis ◽  
Balance Sheet ◽  
Accounting Standards ◽  
Analysis Method ◽  
Governmental Accounting ◽  
Government Accounting ◽  
Fixed Assets ◽  
The Way

This study aimed to analyze the accounting treatment for fixed assets in Manado what BKD in accordance with Regulation 71 Year 2010 Statement of Government Accounting Standards (PSAP) No. 07 on fixed assets. The method used is descriptive analysis method with a way of understanding reality and compare it with the theory that the researchers studied so it can be concluded. In the research entity accounting treatment of fixed assets has been good. In practice, in the way of acquisition of fixed assets of the entity making a purchase in cash, the entity has not shrunk its fixed assets where it is not in accordance with the Governmental Accounting Standards applicable, the entities stop fixed assets that are not used by way of eliminating it from the balance sheet and transferred to the post of other fixed assets , as well as in the presentation and disclosure, the entity has revealed the fixed assets in accordance with accounting standards applicable rule.

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