scholarly journals IPTEKS PERLAKUAN ASET TETAP TERHADAP DINAS PUPRD PROVINSI SULAWESI UTARA

2018 ◽  
Vol 2 (02) ◽  
Author(s):  
Agusta Komeshky Timang ◽  
Robert Lambey
Keyword(s):  
Spatial Planning ◽  
Government Regulation ◽  
Public Works ◽  
Regional Government ◽  
Planning Service ◽  
Government Regulations ◽  
The North ◽  
North Sulawesi ◽  
Tangible Assets ◽  
Fixed Assets

Government regulations regarding fixed assets have been stated in Government Regulation Number 71 of 2010 concerning PSAP of fixed assets where fixed assets are important things that must be considered in the regional government service in this case the North Sulawesi Regional Public Spatial Planning service. Fixed assets are tangible assets in the form of buildings, equipment, land, machinery, and vehicles. In this case, the accounting treatment for fixed assets will be discussed in the Regional Spatial Planning Public Works Agency. From the existing studies it is used to describe something data or facts that exist or are clearly found. From the theory of previous research, it can be seen that the recognition of fixed assets in the Manado PUPRD Office is appropriate The PUPRD Service has used fixed assets in accordance with applicable government regulations because fixed assets have been repaired by the PUPRD Service by transferring unused fixed assets to other fixed assets posts.Keywords : fixed assets and psap no. 7

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 EVALUASI PENGENDALIAN AKUNTANSI ASET TETAP BERDASARKAN PERATURAN PEMERINTAH NOMOR 71 TAHUN 2010 TENTANG ASET TETAP PADA DINAS TENAGA KERJA DAN TRANSMIGRASI PROVINSI SULAWESI UTARA

2016 ◽  
Vol 11 (3) ◽  
Author(s):  
Devid Manorek ◽  
Jenny Morasa ◽  
Harijanto Sabijono
Keyword(s):  
Financial Reporting ◽  
Government Regulation ◽  
Provincial Government ◽  
Government Organizations ◽  
Government Accounting ◽  
North Sulawesi ◽  
Tangible Assets ◽  
Fixed Assets ◽  
Accounting Control ◽  
Reporting Environment

Control of the Provincial Government Accounting is a systematic series of procedures organizers, equipment and other elements to realize the functions of accounting since the analysis of the transaction up to the financial reporting environment of the provincial government organizations. Fixed assets are tangible assets with a useful life of more than twelve ( 12 ) months for use in government activity or used by the general public . The purpose of this study was to evaluate control fixed asset accounting at the Department of Manpower and Transmigration of North Sulawesi Province . The results of this study indicate that accounting control of fixed assets at the Department of Manpower and Transmigration of North Sulawesi province in accordance with Government Regulation No. 71 Year 2010 . Keywords : Control, fixed Assets, evaluation.

scholarly journals Kajian Pengawasan Auditor Inspektorat Daerah Terhadap Efektifitas Pelaksanaan Tugas Dan Fungsi Aparatur Pada Perangkat Daerah

2019 ◽  
Vol 2 (1) ◽  
pp. 43
Author(s):  
Novrabella Clarashinta Pakasi
Keyword(s):  
Early Stage ◽  
Provincial Government ◽  
Regional Government ◽  
The Core ◽  
The North ◽  
North Sulawesi ◽  
Regional Authorities ◽  
Depth Interviews

Tulisan ini akan mengkaji tentang pengawasan  auditor Inspektorat Daerah terhadap efektifitas pelaksanaan tugas dan fungsi aparatur pada Perangkat Daerah Pemerintah Provinsi Sulawesi Utara. Penelitian ini dilakukan di Inspektorat Daerah Provinsi Sulawesi Utara. Inti dari tulisan ini bertujuan untuk mengetahui bagaimana pengawasan  auditor Inspektorat Daerah terhadap efektifitas pelaksanaan tugas dan fungsi aparatur pada Perangkat Daerah Pemerintah Provinsi Sulawesi Utara. Teknik dan prosedur pengumpulan data melalui wawancara mendalam kepada sejumlah informan berkaitan dengan pengawasan  auditor terhadap efektifitas pelaksanaan tugas dan fungsi aparatur. Informan penelitian yaitu Auditor dan pengawas penyelenggaraan pemerintahan daerah (P2UPD) pada Inspektorat Daerah Provinsi Sulawesi Utara. Hasil penelitian ini menunjukkan bahwa pengawasan  auditor inspektorat daerah terhadap efektifitas pelaksanaan tugas dan fungsi aparatur pada perangkat daerah Pemerintah Provinsi Sulawesi Utara sudah cukup maksimal. Inspektorat Daerah Provinsi Sulawesi Utara sudah mampu mendeteksi kelemahan-kelemahan pelaksanaan tugas dan fungsi aparatur pada perangkat daerah secara dini, sehingga perangkat daerah dapat memperbaiki kelemahan-kelemahan tersebut berdasarkan saran-saran dari Inspektorat Daerah. This paper will examine the supervision of Regional Inspectorate auditors on the effectiveness of the implementation of the duties and functions of apparatus in the Regional Apparatus of the North Sulawesi Provincial Government. This research was conducted at the Regional Inspectorate of North Sulawesi Province. The core of this paper aims to find out how the supervision of the Regional Inspectorate auditors will be effective in carrying out the duties and functions of the apparatus in the Regional Apparatus of the North Sulawesi Provincial Government. The techniques and procedures for collecting data through in-depth interviews with a number of informants related to the auditor's supervision of the effectiveness of the implementation of the duties and functions of the apparatus. The research informants were the Auditor and supervisor of regional government implementation (P2UPD) at the Regional Inspectorate of North Sulawesi Province. The results of this study indicate that the supervision of the regional inspectorate auditor on the effectiveness of the implementation of the duties and functions of the apparatus in the regional apparatus of the North Sulawesi Provincial Government is quite maximal. The North Sulawesi Provincial Inspectorate has been able to detect weaknesses in the implementation of tasks and functions of the apparatus in the regional apparatus at an early stage, so that regional authorities can correct these weaknesses based on suggestions from the Regional Inspectorate.

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 Dana Desa: Apakah Solusi Mengatasi Persoalan Keuangan Desa?

2019 ◽  
Vol 4 (1) ◽  
pp. 12-21
Author(s):  
Hendri Koeswara
Keyword(s):  
Government Regulation ◽  
Fiscal Year ◽  
Regional Government ◽  
City Governments ◽  
State Budget ◽  
Government Regulations ◽  
Village Government ◽  
The Impact ◽  
The Village ◽  
Financial Issues

Government Regulation No. 60 of 2014 on Village Fund sourced from the State Budget that is the commitment of the current government to build Indonesia from the periphery to strengthen the regions and villages. But it is not easy in terms of implementation, which qualified regulations, the ability and readiness of the village administration has not been up to make the Village Fund as a dilemma in dealing with financial issues the village to the regression or independence in the village itself in financial terms. The purpose of this research that using a qualitative approach is to approach the budget cycle theory according to Mullins is as follows; (1) To describe the implementation of the program of the Village Fund in Fiscal Year 2015 (2) To determine the progress in implementation of the Village Fund in Fiscal Year 2015 (3) To determine the readiness of regional government regulations and the document is the village planning in the implementation of the Village Fund, (4) To determine the impact of the Village Fund in overcoming the financial problems the village, (5) To know the considerations made by the village government in determining spending priorities aspect penggunanaan village of Village Fund, and (6) To determine the best model of financial planning villages in rural development. The results obtained are the Village Fund is a solution in overcoming the financial constraints the current village. However, there are still shortcomings in optimizing the utilization of the Village Funds, such as the lack of regulations that should be issued by the district / city governments and the late planning documents, the conflicting priority policies of village use that are sometimes different from the needs of the village community, so the choice and pragmatic way becomes dominant. So,it still needs an effective village’s planning model in the optimization of the various sources of income to the next village.

scholarly journals PENERAPAN AKUNTANSI PENYUSUTAN ASET TETAP BERDASARKAN PERNYATAAN STANDAR AKUNTANSI PEMERINTAH NOMOR 07 PADA DINAS PEKERJAAN UMUM PROVINSI SUAWESI UTARA

2018 ◽  
Vol 13 (02) ◽  
Author(s):  
Sahril Rumbaru ◽  
Inggriani Elim ◽  
Meyli Y. B. Kalalo
Keyword(s):  
Financial Management ◽  
Government Regulation ◽  
Accounting Standards ◽  
Public Works ◽  
Fiscal Year ◽  
Fixed Asset ◽  
The Public ◽  
Government Accounting ◽  
North Sulawesi

Statement of Government Accounting Standards (PSAP) 07 is the accounting standard for property, plant and equipment including recognition, determination of carrying amount, accounting treatment of revaluation and impairment of carrying value of property and equipment. This study aims to determine the suitability of the application of accounting depreciation of fixed asset based on PSAP 07 at the Public Works Department of North Sulawesi Province. The data used is the report of depreciation in fiscal year 2016. The method used is descriptive analysis method. The results of the research indicate that the Public Works Agency in the application of fixed asset depreciation, the determination of depreciation value, the useful life of the asset, the use of depreciation method and the determination of the book value of the asset is in accordance with PSAP 07, however in the implementation of recording into reporting depreciation of fixed assets, has not implemented it independently but is done by the Regional Financial Management and Asset Board (BPKAD) of North Sulawesi Province somehow it is not in accordance with the assumption of entity independence in Government Regulation Number 71 of 2010 on Government Accounting Standards. It is expected that the Public Works Department of North Sulawesi Province may apply accounting for depreciation in accordance into applicable regulations.Keywords : PSAP 07, Depreciation of Fixed Asset, Implementation of Depreciation

scholarly journals ANALISIS DAMPAK ANGGARAN PENDAPATAN DAN BELANJA DAERAH TERHADAP PERTUMBUHAN EKONOMI, KEMISKINAN DAN PENGANGGURAN DI SULAWESI UTARA

2019 ◽  
Vol 18 (3) ◽  
Author(s):  
Debby Ch. Rotinsulu ◽  
Avriano R. Tenda ◽  
Luciana M. Leonufina
Keyword(s):  
Economic Growth ◽  
Capital Expenditures ◽  
Regional Government ◽  
Government Budget ◽  
Role Of Government ◽  
Policy Makers ◽  
The North ◽  
North Sulawesi ◽  
Regional Budget

ANALISIS DAMPAK ANGGARAN PENDAPATAN DAN BELANJA DERAH TERHADAP PERTUMBUHAN EKONOMI, KEMISKINAN DAN PENGAGGURAN DI SULAWESI UTARA Debby Ch. Rotinsulu, Avriano R. Tenda, Luciana M. Leonufina Fakultas Ekonomi dan Bisnis, Ilmu Ekonomi Pembangunan Universitas Sam Ratulangi, Manado ABSTRAK Pertumbuhan ekonomi, angka kemiskinan serta pengangguran tentunya tidak lepas dari peran serta pemerintah sebagai pengambil kebijakan serta kuasa penggunaan anggaran untuk dapat merangsang perekonomian menuju ke arah yang lebih baik melalui Anggaran Pendapatan dan Belanja Daerah yang tentunya diharapkan akan mempercepat roda perekonomian. Dengan adanya  perputaran cepat roda perekonomian diharapkan akan membuka peluang ekonomi baru yang tentunya akan menarik tenaga kerja yang berdampak pada penurunan angka pengangguran dan meningkatkan taraf hidup masyarakat dan tidak lagi terpuruk pada jurang kemiskinan. Untuk itu dalam penelitian ini bertujuan untuk melihat seberapa pengaruh pemerintah melalui APBD nya dalam meningkatkan pertumbuhan , menekan angka pengangguran dan mengurangi kemiskinan di Kabupaten, Kota di wilayah Sulawesi Utara. Kata Kunci: APBD, Belanja Modal, Pertumbuhan Ekonomi, Kemiskinan, pengangguran ABSTRACT Economic growth, poverty and unemployment must not be separated from the role of government as policy makers and power use of the budget to stimulate the economy towards better through the Regional Budget which is certainly expected to accelerate the economy. With the quick turnaround of the economy is expected to open up new economic opportunities that will attract workers who have an impact on the growth of unemployment and improve people's lives and can no longer hit in poverty. Therefore in this study aims to see how the government's influence over its budget to boost growth, reduce unemployment and reduce poverty in the District, City in the North Sulawesi. Keywords: Regional Government Budget, Capital Expenditures, Economic Growth, Poverty, Unemployment

scholarly journals Perlindungan Hukum Tentang Pengembangan Pelabuhan Di Daerah Sesuai Undang-Undang tentang Pelayaran Kaitannya dengan Undang-Undang tentang Pemerintahan Daerah

2020 ◽  
Vol 2 (2) ◽  
pp. 132-147
Author(s):  
Patartua H. Sitompul ◽  
Mirza Nasution ◽  
Dedi Harianto ◽  
Ridho Mubarak
Keyword(s):  
Local Governments ◽  
Government Regulation ◽  
Legal Protection ◽  
Regional Government ◽  
Legal Compliance ◽  
Legal Research ◽  
Government Regulations ◽  
Regional Autonomy ◽  
Legal Norms ◽  
Master Plans

The problems in this research are: First, how is legal protection, legal compliance and overcoming problems regarding the management of ports in the regions according to Law Number 23 of 2014 concerning Regional Government and its relation to Law Number 17 of 2008 concerning Shipping. The method used in this research is normative legal research, namely research that refers to legal norms and principles contained in statutory regulations and government regulations. The result of the research is that Law Number 17 of 2008 concerning Shipping contains articles that regulate ports which require further regulation in the form of a Government Regulation. The law establishes a system of port authority that will carry out a regulatory role, end state-owned monopoly control over port services, and require the development of national and regional port master plans. Legal protection in implementing regional autonomy is in accordance with the enactment of Law Number 23 of 2014 concerning Regional Government, legal protection for the implementation of various government affairs in the framework of serving the community and managing natural resources. The problems that have arisen in the management of ports in the regions so far are conflicts of use and power. It is hoped that the efforts to deal with these problems can be carried out reactively, meaning that local governments can carry out conflict resolution, mediation or deliberation in dealing with these problems.

scholarly journals Public Sector Asset Management in the Government of Indonesia: A Case Study in Minahasa Regency

2021 ◽  
Vol 13 (2) ◽  
pp. 195-205
Author(s):  
Victorina Z. Tirayoh ◽  
Lady D. Latjandu ◽  
Harijanto Sabijono ◽  
Christoffel M. O. Mintardjo
Keyword(s):  
Public Sector ◽  
Asset Management ◽  
Government Regulation ◽  
Regional Government ◽  
The Public ◽  
Management Agency ◽  
North Sulawesi ◽  
Research Findings ◽  
The Government

Asset management in the public sector is important to provide quality public services. One of the important public assets is the regional property that manages by the regional government. Various problems often occurred related to asset management in Indonesia's public sector, especially the management issue that follows regulations. The research aims to examine the management of public sector assets in The Government of Indonesia, especially regional property, which refers to Indonesia's prevailing laws and regulations, namely Government Regulation number 27 of 2014. The research was conducted in Indonesia at the Minahasa District government of North Sulawesi Province. The research method used descriptive qualitative, focusing on investigating the use and utilization of regional property and locus at the Regional Financial and Asset Management Agency (BPKAD) in Minahasa Regency. The data collection method in this research is an interview with several key point informants. The informants consist of top-level management, middle management, and staff of BPKAD, with a total of nine informants. The research findings indicate that Regional Property Management by the Minahasa Regional Financial and Asset Management Agency has been carried out under applicable regulations, namely Government Regulation Number 27 of 2014. Several suggestions were given to interested parties. The limitations of this research were limited to specific objects, only general discussion, and only one case study.

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

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