scholarly journals EVALUASI PENERAPAN AKUNTANSI PENERIMAAN DANA TRANSFER PADA BADAN PENGELOLA KEUANGAN DAN BARANG MILIK DAERAH PROVINSI SULAWESI UTARA

2015 ◽  
Vol 4 (1) ◽  
pp. 115
Author(s):  
Indah Helda Wantah ◽  
David P.E. Saerang ◽  
Lidia Mawikere
Keyword(s):  
Financial Management ◽  
Financial Statements ◽  
Regional Finance ◽  
Finance Management ◽  
Management Board ◽  
Local Revenue ◽  
Revenue Collection ◽  
North Sulawesi ◽  
Made In ◽  
Technical Terms

Each SKPD who has the task of picking and receiving local revenue collection and acceptance shall perform under the terms set out in the legislation. The purpose of this study was to determine the application of accounting receipt of funds transfer in Financial Management Board and Regional Property North Sulawesi Province. Accounting receipt of funds transfer includes a series of activities of receiving, recording, distribution and accountability in the management of money that is the Regional Finance Management Unit (SKPKD) and / or Unit (SKPD). The method used is descriptive qualitative. Based on this study, the obtained results that the Financial Management Board and Regional Property North Sulawesi receive funds transfers from the center, are recorded in the form of journal and distribution in accordance with applicable regulations, and accountability made in the financial statements. However, the Financial Management Board and Regional Property North Sulawesi need to improve the understanding of the technical terms for each employee.

scholarly journals EVALUASI PENCATATAN ASET PADA BADAN PENGELOLAAN KEUANGAN DAN BARANG MILIK DAERAH PROVINSI SULAWESI UTARA

2014 ◽  
Vol 8 (3) ◽  
Author(s):  
Arya Munawir Primasatya ◽  
David P.E Saerang ◽  
Lidia Mawikere
Keyword(s):  
Asset Management ◽  
Financial Management ◽  
Financial Statements ◽  
Small Error ◽  
The Public ◽  
Management Board ◽  
North Sulawesi ◽  
Lack Of Information ◽  
Management Area ◽  
Transparency And Accountability

Asset recording area is a common problem in the examination of financial statements Audit Agency ( BPK ) . The resulting lack of information and errors in the presentation of accountability lead to transparency and accountability is not in accordance with the expectations of the public and other stockholders. The purpose of this study is to evaluate the suitability of the property asset recording between the management board of finance and goods belonging to the northern Sulawesi province and Permendagri No. 17 of 2007 . Evaluation is done by collecting descriptions obtained from the research through interviews and or references that relate to the problems faced. recording assets carried on the Financial Management Board and District Property North Sulawesi has followed and guided the Permendagri No. 17 Of 2007 on Guidelines for District Property Management in terms of sectoral asset management is the planning, administration, and elimination has been on the run well. Especially in terms of asset recording, beginning administration of accounting, inventory, and reporting have used SIMDA of BPKP which makes the chances of a small error in the reconciliation to achieve transparency and accountability so as to give satisfaction to the stakeholders in informed asset management area.

scholarly journals ANALISIS KINERJA KEUANGAN PEMERINTAH PROVINSI SULUT SERTA DAMPAKNYA TERHADAP PERTUMBUHAN EKONOMI

2019 ◽  
Vol 19 (6) ◽  
Author(s):  
Karina H. Sondakh ◽  
Debby Ch. Rotinsulu ◽  
Tri Oldy Rotinsulu
Keyword(s):  
Economic Growth ◽  
Local Government ◽  
Financial Performance ◽  
Financial Management ◽  
Ratio Analysis ◽  
Financial Ratio ◽  
Management Board ◽  
Local Revenue ◽  
North Sulawesi ◽  
Financial Ratio Analysis

ABSTRAK Kinerja keuangan Pemerintah Daerah bertujuan untuk mendukung program-program Pemerintah Daerah, salah satunya yaitu untuk mendukung terlaksananya Pertumbuhan Ekonomi. Salah satu alat untuk menganalisis kinerja pemerintah daerah dalam mengelola keuangan daerahnya adalah dengan melakukan analisis rasio keuangan terhadap APBD yang telah ditetapkan dan dilaksanakannya. Analisis rasio keuangan indikator-indikatornya antara lain Rasio Kemandirian, Rasio Efektivitas dan Efisiensi pendapatan asli daerah serta Rasio Aktivitas.Sehingga dengan dilakukannya penelitian ini diharapkan dapat diketahui rasio apa dalam Pengelolaan Keuangan Pemerintah Provinsi Sulut yang paling berperan dan berpengaruh dalam terlaksananya Pertumbuhan Ekonomi dengan mengambil tempat pada Badan Pengelola Keuangan Dan Aset Daerah Provinsi Sulawesi Utara.Dalam penelitian ini digunakan metode Analisa Linier Berganda dimana Pertumbuhan Ekonomi sebagai variabel dependen dan digunakan tiga variabel independen yakni Rasio Kemandirian, Rasio Efektivitas dan Efisiensi pendapatan asli daerah serta Rasio Aktivitas. Dengan menggunakan data LRA yang diambil pada Badan Pengelola Keuangan Dan Aset Daerah dan data PDRB pada situs Badan Pusat Statistik Provinsi Sulawesi Utara. Kata kunci : Kinerja Keuangan, Kemandirian, Efektivitas Dan Efisiensi, Aktivitas, Pertumbuhan Ekonomi ABSTRACT The financial performance of Local Government aims to support the programs of Local Government, one of which is to support the implementation of Economic Growth. One tool to analyze the performance of local governments in managing their regional finances is to conduct financial ratio analysis of APBD that has been established and implemented. Financial ratio analysis of the indicators include Independence Ratio, Effectiveness Ratio and Efficiency of local revenue and Activity Ratio.So that with this research is expected to know what ratio in Financial Management of Government of North Sulawesi Province which play the most role and influential in the implementation of Economic Growth by taking place at Financial Management Board And Asset Region of North Sulawesi Province.In this study used the method of Multiple Linear Analysis where Economic Growth as a dependent variable and used three independent variables namely Ratio Independence, Effectiveness Ratio and Efficiency of local revenue and Ratio Activity. By using LRA data taken at the Regional Finance and Asset Management Board and GDP data on the Central Bureau of Statistics of North Sulawesi. Keywords: Financial Performance, Independence, Effectiveness And Efficiency, Activity, Economic Growth

scholarly journals ANALISIS KEMAMPUAN KEUANGAN DAERAH PEMERINTAH KABUPATEN JAYAPURA

2017 ◽  
Vol 2 (3) ◽  
Author(s):  
La Ode Abdul Wahab ◽  
Siti Rofingatun ◽  
Balthazar Kreuta
Keyword(s):  
Financial Management ◽  
Fiscal Decentralization ◽  
Collection Efficiency ◽  
Fiscal Year ◽  
Financial Capacity ◽  
Local Revenue ◽  
Fund Balance ◽  
Revenue Collection ◽  
The Government ◽  
Top 40

The purpose of this paper is to analyze and obtain empirical evidence about the financial performance of Jayapura regency government in fiscal year 2010-2014, measured from the level of independence of local, regional dependency rate, the level of fiscal decentralization, the level of effectiveness and efficiency of financial management and fiscal capacity Jayapura regency in fiscal year 2010-2014, measured through share and growth Local Revenue. The results obtained from this study is that the financial capacity of Jayapura regency, measured from the level of the region's autonomy in fiscal year 2010-2014 included in the criteria are lacking, and the level of dependence of the region in that period qualifies as a very high criteria instructive relationship patterns. The ratio of fiscal decentralization is still lacking, the level of effectiveness of regional revenue in 2010-2014 classified in the category of very effective with a ratio of regional revenue collection efficiency is very efficient. The financial capacity of the district of Jayapura in this case the level of independence and dependence of the area and the level of fiscal decentralization is considered good if the government of Jayapura District has been able to raise the percentage of acceptance of regional revenue to be in the top 40% of the fund balance, because then the Local Revenue will contribute greater of the total regional expenditure. Keywords: financial capacity of local, regional autonomy, regional dependence, fiscal decentralization, effectiveness, efficiency

scholarly journals The Influences of Competence and Motivation on Performance by Way of Reward as Moderating Variable (A Case Study in Regional Financial Management of Bulungan Regency Administration)

2017 ◽  
Vol 1 (1) ◽  
pp. 80
Author(s):  
Mochamad Hamzah ◽  
Rosidi Rosidi ◽  
Endang Mardiati
Keyword(s):  
Financial Management ◽  
Financial Incentive ◽  
Sampling Technique ◽  
Partial Least Square ◽  
Least Square ◽  
Regional Finance ◽  
Finance Management ◽  
Performance Incentive ◽  
Regional Performance ◽  
Analysis Mode

<p>This study aimed at analyzing and examining the influences of competence and motivation on the regional finance management performance using regional performance incentive/reward as  moderating variable. The employed analysis mode is PLS (Partial Least Square). The study was carried out at the regional work units in Bulungan. The sampling technique was purposive sampling. The results of this study indicates that competence and motivation variable positively influence the performance of regional financial managers. Performance financial incentive has yet to be proven to strengthen competence effect on the performance of regional financial managers, but it has proven to strengthen the influence of motivation on the performance of the regional financial managers. Thus, it can be concluded that the higher the competence and motivation of regional financial managers, the performance will increase. The employees’ motivation are increasing when policymakers reward them the incentive as an appreciation to achieve better performance.</p><p> </p><p><strong>Keywords </strong>  : competence, motivation, performance, regional performance incentive</p>

scholarly journals Analisis Keuangan Pemerintah Daerah Kota Padang Tahun 2014-2018 untuk Mengukur Kinerja Keuangan Daerah

JURNAL PUNDI ◽  
2020 ◽  
Vol 4 (1) ◽  
Author(s):  
Arnaldi Arnaldi ◽  
Irdha Yusra
Keyword(s):  
Financial Performance ◽  
Financial Management ◽  
Fiscal Decentralization ◽  
Financial Analysis ◽  
City Government ◽  
Fiscal Year ◽  
Regional Finance ◽  
Management Board ◽  
Study Approach ◽  
Regional Budget

This study aims to assess the financial performance of Padang City Government using Financial Ratio Analysis of Regional Budget for the Fiscal Year 2014 – 2018. Type of research is descriptive qualitative with case study approach. The processed data is the budget  Report of Padang City Government for Fiscal Year 2014 – 2018 were obtained from the internet publication on the official website of the financial management board and regional property of Padang City. The analysis used to analyze the regional financial performance is financial analysis by calculating the ratio of independence, Degree of Fiscal Decentralization,  Ratio of Efficiency and Ratio of Expenditure Congruence. While the analysis used to analyze the Ability of Regional Finance is to calculate the Share and Growth, Map of Regional Finance Capability and,  Based on the calculation and analysis of the Regional Financial Performance can be concluded that the pattern of the region’s autonomy level relationships in Padang City is instructive criteria. Degree of Fiscal Decentralization is still lacking, but the Ratio of Efficiency is also not efficient. The ratio of Expenditure Congruence shows the balance between expenditures is not balanced. Based on the calculation and analysis of the Regional Financial Capability can be concluded, that the condition of the financial ability of Padang City is still not ideal. Share and Growth calculation results, the position of Padang City in quadrant III

scholarly journals PENGARUH PENGELOLAAN KEUANGAN TERHADAP KINERJA KEUANGAN PADA KOTA-KOTA YANG ADA DI PROVINSI SULAWESI UTARA

2019 ◽  
Vol 20 (01) ◽  
Author(s):  
Meilany S.D Liow ◽  
Paulus Kindangen ◽  
Daisy S.M. Engka
Keyword(s):  
Financial Performance ◽  
Internal Control ◽  
Financial Management ◽  
Professional Staff ◽  
Management Effectiveness ◽  
Analysis Techniques ◽  
Regional Finance ◽  
North Sulawesi ◽  
Effectiveness And Efficiency ◽  
Management Capabilities

ABSTRAK Kinerja pengelolaan keuangan sendiri tak bisa lepas dari cara pengelolaan keuangan itu sendiri, pengelolaan keuangan yang baik tentu akan dapat memaksimalkan kemampuan keuangan yang dimiliki untuk melaksanakan program-program maupun permasalahan yang menjadi prioritas pemerintah daerah masing-masing. Tentu dalam mengelola keuangan daerah yang dimiliki diperlukan tenaga-tenaga profesional dalam bentuk sumber daya manusia yang unggul dan mumpuni serta sistem informasi yang baik, untuk menciptakan kemampuan pengelolaan yang dapat diandalkan. Tentu dalam melaksanakan pengelolaan keuangan yang profesional serta menciptakan kinerja keuangan yang baik maka juga diperlukan pengendalian internal didalam menghadapi berbagai permasalahan yang dihadapi perangkat daerah dalam melaksanakan tugasnya masing-masing.Tujuan penelitian ini adalah untuk Untuk mengetahui pengaruh pengelolaan keuangan yang diukur dengan rasio efektifitas dan efisiensi terhadap kinerja keuangan pada kota-kota yang ada di Provinsi Sulawesi Utara. Jenis penelitian ini adalah jenis penelitian asosiatif dengan Teknik analisis data regresi linier berganda. Hasil penelitian menunjukkan bahwa pengelolaan keuangan yang diukur dengan Rasio Efektifitas dan Efisiensi secara simultan berpengaruh signifikan terhadap kinerja keuangan, pengelolaan keuangan yang diukur dengan Rasio Efektifitas berpengaruh positif tetapi tidak signifikan terhadap kinerja keuangan dan pengelolaan keuangan yang diukur dengan Rasio Efisiensi berpengaruh potitif dan signifikan terhadap kinerja keuangan. Kata kunci: pengelolaan keuangan, efektifitas, efisiensi, kinerja keuangan ABSTRACT Financial management performance itself cannot be separated from the way of financial management itself, good financial management will certainly be able to maximize the financial capacity that is owned to implement programs and problems that are the priority of each local government. Of course, in managing regional finance, it is needed professional staff in the form of superior and capable human resources and a good information system, to create reliable management capabilities. Of course, in carrying out professional financial management and creating good financial performance, internal control is also needed in dealing with various problems faced by regional officials in carrying out their respective duties. The purpose of this study is to determine the effect of financial management as measured by the ratio of effectiveness and efficiency to financial performance in cities in North Sulawesi Province. This type of research is an associative type of research with multiple linear regression data analysis techniques. The results showed that financial management measured by Effectiveness and Efficiency Ratios simultaneously had a significant effect on financial performance, financial management as measured by the Effectiveness Ratio had a positive but not significant effect on financial performance and financial management as measured by Efficiency Ratios had a positive and significant effect on performance finance. Keywords: financial management, effectiveness, efficiency, financial performance

Perlakuan Akuntansi untuk Aset Bersejarah pada Situs Bung Karno Kabupaten Ende

Analisis ◽  
2020 ◽  
Vol 18 (2) ◽  
pp. 27-40
Author(s):  
Iriany Dewi Soleiman
Keyword(s):  
Financial Management ◽  
Financial Statements ◽  
Case Study Approach ◽  
Management Agency ◽  
Analysis Techniques ◽  
Finance Management ◽  
Study Approach ◽  
Observation Methods ◽  
Qualitative Descriptive

This research aims to determine the accounting treatment for historical assets on the site of the PSAP of the Bung Karno Ende reviewed from 2010 (in terms of recognition, measurement, presentation and historical asset disclosure) this research is a Qualitative research using a case study approach to the Financial Management Agency and the regional assets of Ende Regency. Data collection is done using observation methods, interviews and documentation. Data analysis techniques used are qualitative descriptive. The results of this study showed that the regional Asset Finance Management Agency (BPKAD) Ende Regency, has not implemented the accounting treatment of historical assets of the site of Bung Karno in accordance with PSAP No. 07 year 2010. It can be seen as follows, BPKAD recognizes the site of Bung Karno is a historical asset is not a obligation because it has historical value and it is difficult to estimate the period of its benefits, but in terms of historical asset measurement of the site of Bung Karno judged only Buildings and buildings but the historical values have not been presented with zero value and are not disclosed in the records of the financial statements.

scholarly journals ANALISIS SUMBER DAN PERUBAHAN ANGGARAN PADA BADAN PENGELOLA KEUANGAN DAERAH (BPKD) PROVINSI SULAWESI SELATAN

2020 ◽  
Vol 4 (1) ◽  
pp. 50-66
Author(s):  
Nasrullah Nasrullah ◽  
Abdul Muttalib ◽  
Hasdiati Latif
Keyword(s):  
Data Analysis ◽  
Calculation Result ◽  
Financial Management ◽  
Management Agency ◽  
Regional Finance ◽  
Finance Management ◽  
South Sulawesi ◽  
Analysis Technique ◽  
Descriptive Approach ◽  
Quantitative Descriptive

This study aims to determine the Analysis of Sources and Budget Changes at the Regional Finance Management Agency (BPKD) of South Sulawesi Province. This type of research is a quantitative descriptive approach, the data processed are budget changes in the Regional Financial Management Agency of South Sulawesi Province 2016 to 2018. The data analysis technique used in the study uses measurement of effectiveness on budget changes. Based on the calculation result in 2016 of 77%, in 2017 of 56% and in 2018 of 82%.

scholarly journals IPTEKS SISTEM INFORMASI MANAJEMEN KEUANGAN DAERAH PADA UPTD BALAI PELATIHAN KESEHATAN PROVINSI SULAWESI UTARA

2018 ◽  
Vol 2 (02) ◽  
Author(s):  
Poppy S. Arota ◽  
Fransisca G. Daleno ◽  
Reklesia B. A. Rumbayan ◽  
Virginia P. Kaligis ◽  
I Gede Suwetja
Keyword(s):  
Financial Management ◽  
Training Center ◽  
Health Training ◽  
Finance Management ◽  
Government Accounting ◽  
North Sulawesi ◽  
Regional Management ◽  
Examination Result ◽  
Reporting Process

Implementation of SIMDA at UPTD Health Training Center of North Sulawesi Province used method applied finance SIMDA2.7.0.12 accrual based at UPTD Health Training Center of North Sulawesi Province was based on the Ordinance Ministry of Home Affairs No. 13 2006 about financial management is started of stages of planning, administration, accounting and reporting. Application techniqueSIMDA2.7.0.12version accrual based : according to the Ordinance Ministry of Home Affairs No. 13 2006 IPTEKS technique who applied on manufacture of SIMDA are covers by Budgeting Planning : RKA, RAPBD and other of DPA. Administration :Letter of Provision of Funds (SPD), Letter of Request Payment (SPP). From implementation of examination result finance at UPTD Health Training Center of North Sulawesi Province is showed : implementation of SIMDA 2.7.0.12accrual based has already done through the products produced, namely budgeting and administration have no constraints, while the obstacles faced in accounting and reporting products in producing Operational Reports (LO) and Budgeting and Administration is carried out according to the Ordinance Ministry of Home Affairs No. 13 2006about financial regional management, while the accounting reporting process is carried out according to the Ordinance Ministry of Home Affairs No. 642013 about the application of accrual based government accounting standards.Keywords: Implementation, finance management, accrual based

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