scholarly journals PENGARUH KOMPETENSI, INDEPENDENSI DAN PENGALAMAN TERHADAP KUALITAS AUDIT APARAT INSPEKTORAT KOTA TOMOHON DALAM PENGAWASAN PENGELOLAAN KEUANGAN DAERAH

2013 ◽  
Vol 2 (1) ◽  
pp. 151
Author(s):  
Marietta Sylvie Bolang ◽  
Jullie J. Sondakh ◽  
Jenny Morasa

This study examined the influence of the auditors’ competency, independency, and experiences towards audit quality of financial auditing of the staff of inspectorate in Tomohon City as part of their supervision function. The finding of this study could be an important input for improving the quality of financial management of the local government since the policy of decentralization has given the local governments authority not only to manage natural resources but also their financial sector. However, as could be seen there are still a lot of problems related to financial management mostly caused by the poor knowledge and skills related to financial auditing of government offici als responsible for this specific task. It is common to find inconsistency in the financial report of internal auditor  ( inspectorate )  and external auditor, Supreme Audit Agency  ( Badan Pemeriksa Keuangan) .There were two variables in this study. Audit quality was the dependent variable  ( Y ) while the independent variables elaborated into three variables, namely: auditor’s competency  ( X1 ) , auditor’s independency  ( X2 )  and auditor’s experiences  ( X3 ) . There were 36 personnel of the Inspectorate’s Office of Tomohon City participated as the sources of this study. Thus, the population of this research is the Tomohon City Regional Inspectorate officers. Data used in this study were primary and secondary data, while questioner and indepth interview as well as document study used as the data collection methods. The first consecutive methods employed to obtain primary data while the last used for obtaining secondary data. Both data analyzed using the multiple linear regression techniques.This study found that the influence of independent variable which were competency, independency and experiences towards dependent variables which was audit quality was significant. The 0.645 value of coeficient determination showed the significant relationship between both variables. This means that the equation model used in this study found the significancy at about 64,5%. The remaining proportion which was 35,5% explained by the other factors which were not part of this model. After examining the hypotheses, it can be concluded that partially competency had positive influence but not too significant to the quality of the inspectorate officer. However, independency and experiences had a positive and significant influence to the auditing quality of the public servant working in the inspectorate’s office.This study recommends to improving the knowledge and skills of the public apparatus by conducting short courses and training in accounting and auditing.Keywords: audit quality, competency, independency and experiences

2016 ◽  
Vol 31 (1) ◽  
pp. 178
Author(s):  
Nurdiono Nurdiono ◽  
Slamet Sugiri ◽  
Abdul Halim ◽  
Gudono Gudono

Local governments’ financial statements that obtain unqualified opinion until the end of 2011 were still relatively few in number. This study aims to empirically examine the effect on the audit results of the financial statements of local governments in Indonesia of the budgets’ proportion, the effectiveness of the internal audit, the follow-up to the Supreme Audit Board’s findings, the Supreme Audit Board’s opinions from earlier periods, and the competence of the available human resources to understand the audit results of the Supreme Audit Board. Budget management has become very important since it lays out a detailed plan for the expenditure and revenue of the local governments, so that it can be accountable to the public. This study used a sample of 434 Indonesian Local Governments’ financial statements of 2011 and a logistic regression analysis. This study used primary and secondary data to uncover the phenomena that the local governments’ financial statements which received an unqualified opinion from the Supreme Audit Board were still relatively few in number. The results of this study showed that the budgets’ proportions of local governments are negatively significant in affecting the audit results of the financial statements of the local governments. The Supreme Audit Board’s opinions from earlier periods positively influenced the audit results of the financial statements of local governments. Whereas the variables of the effectiveness of internal controls, the follow-up to the Supreme Audit Boards’ findings, and the competence of the human resources do not significantly influence the audit results of the financial statements of local governments. The results of this study can contribute both theoretically and practically to the quality of the local governments’ financial statements. Keywords: budgets’ proportion, human resources, competency, opinions, audit quality. 


2016 ◽  
Vol 15 (2) ◽  
pp. 84
Author(s):  
Ida Susi D ◽  
Didik I ◽  
Asih Marini W

SMEs snacks in Gondangan village has the potential to be developed. The village has the potential to be Gondangan Agro-industry region, although it is still much that needs to be repaired and prepared.This study aims to determine the attitude of the public about the development of SMEs in rural areas Gondangan into Agro-industry clusters and how community participation in the development of SMEs in rural areas Gondangan to be Agroindustri. Respondents in this study were the leaders and local community leaders, citizens, snack home industry in the region.This study is a descriptive study with a qualitative approach. The data of this study is primary data and secondary data consists of qualitative and quantitative data. Primary data were obtained with the interview and focus group discussion.The results showed that the attitude of the public, snack ho,e industri actor and local governments support the development of the region as an area of Agro-Industry cluster. In terms of participation, the government showed a high participation and support by facilitating a variety of activities to realize the region of Agro-Industry cluster, while the snacks businessman as the main actor of Agro-industry development of the area did not show a high level of participation.


Author(s):  
Rapina Rapina ◽  
Fiorin Tantya Ivanna ◽  
Ivanna Lavenia Hartono ◽  
Monica F. Hermanto ◽  
Wilfred Purnama ◽  
...  

The success or failure of the audit activities carried out by the auditor is known as audit quality. An audit is considered qualified if it is carried out in accordance with applicable auditing standards or regulations. There are several factors that can affect audit quality and one of them is emotional intelligence which will be the independent variable in this study. This study was conducted to test and analyze the influence of emotional intelligence on audit quality at the Public Accounting Firm in Bandung. The data used in this study are primary data obtained from distributing questionnaires to 48 partners of the Public Accounting Firm as respondents who participated in filling out the questionnaire. Data analysis in this study used a structural equation model - PLS. The results showed that emotional intelligence has a significant effect on audit quality.


2019 ◽  
Vol 4 (1) ◽  
pp. 31-43
Author(s):  
Ruhmaini Ruhmaini ◽  
Syukriy Abdullah ◽  
Darwanis Darwanis

 Local governments have an important role in optimizing local financial management to improve public services to the public. One of the most common financial management issues is the absorption of budget in District Revenue and Expenditure Budgets (APBK) at the end of budget year is often below target or lower than its budget. This will result in the loss of spending benefits because the allocated funds cannot be fully utilized, which means there is iddle money. This study aims to analyze the absorption of budget of the Aceh Tengah District Government based on the type of expenditure, function and its organization. The secondary data obtained from the Qanun of  about the Responsibility and its Implementation of APBK Aceh Tengah for the years 2012-2015 . The results showed that the budget absorption based on the type of expenditure, function and organization fluctuated every year. The average budget absorption from 2012 to 2015 is based on the type of expenditure of 87.03%, the average absorption of expenditure by function of 93.32%, and the average uptake of expenditure by the organization of 94.44%.Pemerintah daerah memiliki peran penting dalam mengoptimalkan pengelolaan keuangan daerah untuk meningkatkan pelayanan publik kepada masyarakat. Salah satu masalah pengelolaan keuangan yang sering ditemui adalah serapan anggaran belanja daerah pada APBK diakhir tahun anggaran seringkali berada dibawah target atau lebih rendah dibandingkan dengan anggarannya. Hal ini akan mengakibatkan hilangnya manfaat belanja karena dana yang dialokasikan ternyata tidak semuanya dapat dimanfaatkan, yang artinya terjadi iddle money. Penelitian ini bertujuan untuk menganalisis serapan anggaran belanja Pemerintah Kabupaten Aceh Tengah berdasarkan jenis belanja, berdasarkan fungsi dan berdasarkan organisasi. Data yang dianalisis terdiri dari data sekunder yang diperoleh dari qanun APBK Aceh Tengah tahun 2012-2015. Hasil penelitian menunjukkan bahwa serapan anggaran belanja bedasarkan jenis belanja, fungsi dan organisasi berfluktuatif setiap tahunnya. Rata-rata serapan anggaran dari tahun 2012 sampai dengan 2015 berdasarkan jenis belanja sebesar 87,03%, rata-rata serapan belanja berdasarkan fungsi sebesar 93,32%, dan rata-rata serapan belanja berdasarkan organisasi sebesar 94,44%.Keywords: budget absorpsion, expenditure type, expenditure function, organization.


2016 ◽  
Vol 3 (2) ◽  
pp. 89-104 ◽  
Author(s):  
Ariefia Nosihana ◽  
Rizal Yaya

This research identifies factors affecting the publication of financial reports in the internet or known as internet financial reporting (IFR) after the issuance of Home Minister Instruction No. 188.52/1797/SJ year 2012 on Improving Transparency of Local Budget Management. One hundred and seventy five cities and regencies were selected as samples based on purposive sampling and analysed by using multiple regression. The result shows that political competition and size of local government asset has positive influence on the IFR. This indicates that Heads of local government whose political party is not majority and Heads of local government with greater asset size, had used IFR as media to show their performance to the public. This is consistence with stewardships theory that asymmetric information between local government (stewards) with the public (principals) can be reduced through accountability and transparency of financial management whereby the pressure and ability to do it appeared significantly in local governments with high political competition and with relatively greater asset. In this research, some other potential factors such as leverage, own-source revenue, type of local government (city or regency) and audit opinion are not proven to influence the IFR practices in the local governments.


2019 ◽  
Vol 4 (1) ◽  
pp. 31-43
Author(s):  
Ruhmaini Ruhmaini ◽  
Syukriy Abdullah ◽  
Darwanis Darwanis

 Local governments have an important role in optimizing local financial management to improve public services to the public. One of the most common financial management issues is the absorption of budget in District Revenue and Expenditure Budgets (APBK) at the end of budget year is often below target or lower than its budget. This will result in the loss of spending benefits because the allocated funds cannot be fully utilized, which means there is iddle money. This study aims to analyze the absorption of budget of the Aceh Tengah District Government based on the type of expenditure, function and its organization. The secondary data obtained from the Qanun of  about the Responsibility and its Implementation of APBK Aceh Tengah for the years 2012-2015 . The results showed that the budget absorption based on the type of expenditure, function and organization fluctuated every year. The average budget absorption from 2012 to 2015 is based on the type of expenditure of 87.03%, the average absorption of expenditure by function of 93.32%, and the average uptake of expenditure by the organization of 94.44%.Pemerintah daerah memiliki peran penting dalam mengoptimalkan pengelolaan keuangan daerah untuk meningkatkan pelayanan publik kepada masyarakat. Salah satu masalah pengelolaan keuangan yang sering ditemui adalah serapan anggaran belanja daerah pada APBK diakhir tahun anggaran seringkali berada dibawah target atau lebih rendah dibandingkan dengan anggarannya. Hal ini akan mengakibatkan hilangnya manfaat belanja karena dana yang dialokasikan ternyata tidak semuanya dapat dimanfaatkan, yang artinya terjadi iddle money. Penelitian ini bertujuan untuk menganalisis serapan anggaran belanja Pemerintah Kabupaten Aceh Tengah berdasarkan jenis belanja, berdasarkan fungsi dan berdasarkan organisasi. Data yang dianalisis terdiri dari data sekunder yang diperoleh dari qanun APBK Aceh Tengah tahun 2012-2015. Hasil penelitian menunjukkan bahwa serapan anggaran belanja bedasarkan jenis belanja, fungsi dan organisasi berfluktuatif setiap tahunnya. Rata-rata serapan anggaran dari tahun 2012 sampai dengan 2015 berdasarkan jenis belanja sebesar 87,03%, rata-rata serapan belanja berdasarkan fungsi sebesar 93,32%, dan rata-rata serapan belanja berdasarkan organisasi sebesar 94,44%.Keywords: budget absorpsion, expenditure type, expenditure function, organization.


2020 ◽  
Vol 2 (2) ◽  
pp. 110-129
Author(s):  
Adam Dwi Juliansyah ◽  
Dyah Ayu Febriani ◽  
Hisyam Yusril Hidayat ◽  
Mohammad Hernanda Trianggoro ◽  
Vanissa Noorizqa Prastowo

The problem in the health sector is one of the complicated problems faced by the government, this is evidenced by the extraordinary events (KLB) in various regions, one of which is the Hepatitis A outbreak in Depok that accumulates 306 cases. The main cause of these outbreaks is the low awareness and mentality of the public regarding the application of healthy and clean lifestyles and the government's preventive ability in terms of policies. Seeing this problem, the City Government of Depok has a strategic plan in the form of the Smart Healthy City (SHC) Depok policy as one of the policy efforts in order to improve the quality of public health through implementing technology and increasing competence in realizing the policy. This paper aims to review how the SHC Depok strategic plan policy can be collaboratively updated to carry out a mental revolution not only at the local government level, but also that policy can be understood by the public. The goal of the mental revolution is not only towards society, but also from the side of the government and various other parties. This paper was compiled from primary data in the form of in-depth interviews with various informants and secondary data from books, journals, and electronic sources. The expected outcome of the SHC Depok policy renewing itself is to improve the quality of services and improve the quality of public health based on preventive and collaborative actions.


2019 ◽  
Vol 4 (1) ◽  
pp. 31-43
Author(s):  
Ruhmaini Ruhmaini ◽  
Syukriy Abdullah ◽  
Darwanis Darwanis

 Local governments have an important role in optimizing local financial management to improve public services to the public. One of the most common financial management issues is the absorption of budget in District Revenue and Expenditure Budgets (APBK) at the end of budget year is often below target or lower than its budget. This will result in the loss of spending benefits because the allocated funds cannot be fully utilized, which means there is iddle money. This study aims to analyze the absorption of budget of the Aceh Tengah District Government based on the type of expenditure, function and its organization. The secondary data obtained from the Qanun of  about the Responsibility and its Implementation of APBK Aceh Tengah for the years 2012-2015 . The results showed that the budget absorption based on the type of expenditure, function and organization fluctuated every year. The average budget absorption from 2012 to 2015 is based on the type of expenditure of 87.03%, the average absorption of expenditure by function of 93.32%, and the average uptake of expenditure by the organization of 94.44%.Pemerintah daerah memiliki peran penting dalam mengoptimalkan pengelolaan keuangan daerah untuk meningkatkan pelayanan publik kepada masyarakat. Salah satu masalah pengelolaan keuangan yang sering ditemui adalah serapan anggaran belanja daerah pada APBK diakhir tahun anggaran seringkali berada dibawah target atau lebih rendah dibandingkan dengan anggarannya. Hal ini akan mengakibatkan hilangnya manfaat belanja karena dana yang dialokasikan ternyata tidak semuanya dapat dimanfaatkan, yang artinya terjadi iddle money. Penelitian ini bertujuan untuk menganalisis serapan anggaran belanja Pemerintah Kabupaten Aceh Tengah berdasarkan jenis belanja, berdasarkan fungsi dan berdasarkan organisasi. Data yang dianalisis terdiri dari data sekunder yang diperoleh dari qanun APBK Aceh Tengah tahun 2012-2015. Hasil penelitian menunjukkan bahwa serapan anggaran belanja bedasarkan jenis belanja, fungsi dan organisasi berfluktuatif setiap tahunnya. Rata-rata serapan anggaran dari tahun 2012 sampai dengan 2015 berdasarkan jenis belanja sebesar 87,03%, rata-rata serapan belanja berdasarkan fungsi sebesar 93,32%, dan rata-rata serapan belanja berdasarkan organisasi sebesar 94,44%.Keywords: budget absorpsion, expenditure type, expenditure function, organization.


2018 ◽  
Vol 10 (1) ◽  
Author(s):  
Mukhtar Hakim ◽  
Mamun Sarma ◽  
Harianto Harianto

ABSTRACTRealization of Local Revenue (PAD) Anambas Islands Regency fluctuates through years, even tends to decline. The main problems faced in achieving the PAD target are due to (1) exploration of potential sources of regional income which is not optimal; (2) limitation of good quality of government’servant resources; (3) working culture of the servant in carrying out public services which is not optimal yet; (4) inadequate supporting facilities and infrastructures; (5) development of information systems in local financial management which is not optimal. The general objective of this research was to formulate strategies to increase PAD in Anambas Islands Regency. The study was conducted in Anambas Islands District on divisons and agencies which directly related to PAD. Primary data were obtained from direct interview, while secondary data were obtained from reports and documents from various related agencies. Data were analyzed by analysis of effectiveness ratio, efficiency ratio and regional independence ratio. The results of this study are (1) the effectiveness of regional income of Anambas Islands Regency during 2011-2015 fluctuated and the efficiency of PAD in Anambas Islands Regency tended to increase, (2) The ratio of regional independence was still low, (3) The main strategy implemented in the Anambas Islands Regency in order to increase PAD was an improvement in the management of regional income by optimizing the potential of PAD.Keyword    : Local Revenue  (PAD), Effectiveness, Efficiency, Independence, Strategy to Increase ABSTRAKRealisasi PAD Kabupaten Kepulauan Anambas dari tahun ke tahun mengalami fluktuasi, bahkan cendrung mengalami penurunan. Permasalahan utama yang dihadapi dalam mencapai target PAD disebabkan oleh (1) Belum optimalnya penggalian potensi sumber-sumber penerimaan daerah; (2) Masih terbatasnya Sumberdaya Aparatur Pemerintah yang berkualitas; (3) Belum optimalnya budaya kerja aparatur dalam melaksanakan pelayanan publik; (4) Sarana dan Prasarana penunjang yang kurang memadai; (5) Belum optimalnya pengembangan sistem informasi dalam pengelolaaan keuangan daerah.  Tujuan umum dari penelitian ini adalah untuk merumuskan strategi peningkatan PAD di Kabupaten Kepulauan Anambas. Tempat kajian dilakukan di Kabupaten Kepulauan Anambas pada Dinas dan instansi yang berkaitan langsung dengan PAD. Data primer diperoleh dari wawancara langsung, sedangkan data sekunder diperoleh dari laporan dan dokumen yang didapat dari berbagai instansi terkait. Data dianalisis dengan analisis rasio efekivitas, rasio efisiensi dan rasio kemandirian daerah. Hasil yang didapat dari kajian ini (1) Efektivitas PAD Kabupaten Kepulauan Anambas selama tahun 2011-2015 berfluktuasi dan efisiensi PAD Kabupaten Kepulauan Anambas cenderung membaik, (2) Rasio kemandirian daerah masih rendah, (3) Strategi prioritas utama yang di terapkan di Kabupaten Kepulauan Anambas untuk meningkatkan PAD adalah peningkatan dalam pengelolaan pendapatan daerah dengan mengoptimalkan potensi PADKata kunci : Pendapatan Asli Daerah (PAD), Efektivitas, Efisiensi, Kemandirian, Strategi Peningkatan


2020 ◽  
Vol 10 (2) ◽  
pp. 141
Author(s):  
Tenny Apriliani ◽  
Rismutia Hayu Deswati

Impor ikan salmon-trout semakin meningkat seiring bervariasinya menu masakan Jepang di Indonesia pada sejumlah hotel, restoran dan katering. Pengendalian impor terhadap komoditas harus dilakukan sebagai upaya mengurangi defisit neraca perdagangan. Pengendalian impor ikan salmon-trout sangat penting dilakukan karena merupakan produk pesaing ikan lokal dan berpotensi menurunkan permintaan terhadap ikan lokal. Oleh karena itu, penelitian ini bertujuan merumuskan strategi pengendalian impor ikan salmon-trout terutama untuk konsumsi hotel, restoran, katering, pasar modern (Horekapasmod) dan industri pengolahan ikan (re-ekspor). Data primer dan sekunder digunakan dalam penelitian ini. Data primer berasal dari wawancara dan diskusi dengan pemangku kepentingan impor salmon-trout pada bulan bulan Maret hingga September 2019 di DKI Jakarta dan Jawa Timur sebagai pintu masuk impor utama ikan salmon-trout. Data sekunder juga dikumpulkan dari berbagai institusi seperti BPS dan berbagai hasil penelitian beberapa perguruan tinggi. Data yang dikumpulkan kemudian dianalisis dengan menggunakan metode analysis hierarchy process (AHP) untuk merumuskan strategi pengendalian impor salmon-trout. Strategi pengendalian impor salmon-trout berdasarkan hasil analisis disusun berdasarkan prioritas. Prioritas pertama dengan bobot nilai 0,413 adalah sosialisasi dan edukasi kepada masyarakat tentang jenis ikan yang memiliki kandungan gizi sama dengan salmon-trout. Prioritas kedua adalah peningkatan ketersediaan dan perbaikan kualitas ikan lokal yang potensial mensubstitusi salmon-trout dengan bobot 0.363. Prioritas ketiga adalah mengikuti kerjasama perdagangan internasional untuk ekspansi pasar ekspor khususnya untuk fillet salmon-trout dengan bobot sebesar 0,224. Pelaksanaan strategi tersebut diharapkan dapat meningkatkan konsumsi ikan lokal yang asupan gizinya tidak kalah dengan salmon-trout sehingga alokasi impor dalam negeri dapat dikurangi secara bertahap.Title: Salmon-Trout Import Control Strategies for Domestic Market ConsumptionSalmon-trout imports has increased along with the growth of hotels, restaurants and restaurants with Japanese cuisine in Indonesia. Control of imports of commodities must be done as an effort to reduce the trade balance deficit. Import control of salmon-trout is very important because it is a local fish competitor and has the potential to reduce demand for local fish. Therefore, this study aims to formulate a salmon-trout import control strategy especially for hotels, restaurants, catering, retails and processing industry (re-export) consumption. Primary and secondary data were used in this study, primary data derived from interviews and discussions with salmon-trout importer stakeholders in March to September 2019 in DKI Jakarta and East Java as the main entry point for salmon-trout import. Secondary data was also collected and from various institutions such as BPS and various research results from several universities. The data collected then analyzed using the hierarchical process analysis (AHP) method to formulate salmon-trout import control strategies. Salmon-trout import control strategies based on the results of the analysis are arranged according to priority. The first priority with a weight value of 0.413 is socialization and education to the public about the types of fish that have the same nutritional content as Salmon-Trout. The second priority is increasing availability and improving the quality of local fish which has the potential to substitute Salmon-Trout with a weight of 0.363. The third priority is to participate in international trade cooperation for the expansion of export markets specifically for salmon-trout fillets with a weight of 0.224. The implementation of this strategy is expected to increase the consumption of local fish which are nutritionally inferior to salmon-trout so that the allocation of imports is gradually reduced.


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