scholarly journals EVALUASI KEBIJAKAN MADRASAH IBTIDAIYAH NEGERI SEBAGAI SAT UAN KERJA KEMENTERIAN AGAMA

Author(s):  
Wakhid Kozin ◽  
Nurudin Nurudin ◽  
Muhammad Rais

The issue in this research is how the effectiveness of Madrasah Ibtidaiyah Negeri (MIN) as a working unit of the Ministry of Religious Affairs. This study aimed to evaluate the policies of Madrasah Ibtidaiyah Negeri as a working unit of the Ministry of Religious Affairs. This study used a mixed method (quantitative and qualitative). The findings in this study are: First, the process of learning in MIN is still good, despite its position as a workingunit (PIU). Second, management functions (planning, implementation and reporting of program) at MIN is good, despite many obstacles on the planning aspects of the program, although the process pays no regard to needs assessment and does not involve stakeholders more broadly. Third, MIN does not have proper personnel both in terms of quantity and quality. Fourth, with regard to accountability aspects of financial management accountability, MIN still experiences difficulties in an attempt to follow Government Accounting Standard (SAP). Fifth, the context of the arrangement of the future, most of the Heads of Office of Religious Affairs of Cities and Regencies and agree that MIN should remain a working unit, while the Principals agree that should remain a working unit. However, MIN effectiveness as a working unit requires structural support or the Deputy Head andTreasurer.

2017 ◽  
Vol 25 (2) ◽  
pp. 161-175
Author(s):  
Dominikus Ledo ◽  
Sri Ayem

This research aimed to test the effect of regional financial statement presentation, accessibility regional financial statement, internal control, implementation of performance-based budgeting, and implementatiton of accrual-based government accounting standard on the transparency of regional financial management. Data in this research obtained by method of survey with questionnaires. The population in this research is all employees in the SKPD city of Yogyakarta.The technique of sampling using nonprobability sampling method of purposive sampling.The sample in this research is the structural officers, employees/staff that carry out the functions of accounting/administration financial experience working for one year in each SKPD in the city of Yogyakarta.The questionnaire can be processed a total of 77 questionnaires. Data analysis techniques in this study using the technique of multiple linear regression.The results of regression test showed thatthe regional financial statement presentation no significant effect on the transparency of regional financial management.The accessibility of the regional financial statements significant effect on the transparency of regional financial management. Internal control no significant effect on the transparency of regional financial management.The implementation of performance-based budgeting no significant effect on the transparency of regional financial management. The implementation of accrual-based government accounting standards significant effect on the transparency of regional financial management.Keyword: presentationof regional financial statement, accessibility, internal control, performance-based budgeting, the governmental accounting standards accrual-based, transparency of regional financial management.


2019 ◽  
Vol 4 (2) ◽  
pp. 198
Author(s):  
Sriyono Sriyono ◽  
Dewi Komala Sari ◽  
Rizky Eka Febriansah ◽  
Detak Prapanca

<p><strong><em>Abstract.</em></strong><em> The objective in this Abdimas is to provide governance assistance and the implementation of management functions at each mosque activity. The implementation method is to choose partners who have problems with the management and implementation of mosque management, being our initial partner is the Salahuddin mosque which is in the Puri Suryajaya residential complex area of Sidoarjo, while the second partner of this abimas is the Sido Nur An Nur mosque. This partner was chosen because the Salahudin mosque and An Nur Sidoarjo mosque had problems both in the governance of the mosque and in its financial management. In addition, the two mosques are quite active in organizing religious activities and relatively large amounts of funds are collected, but the difficulties in managing them. We strive to overcome the problem by offering several solutions as follows: (1) Developing professional organizational structures and clear Job Disks in the mosque organization. (2) Making a strategic plan for activities for mosques in the future (3) Making SOPs for each type of activity. Output targets for this activity are (1) Creation of good mosque governance and organizational structure and Job Desk (2) Creation of clear SOP activities (3) Creation of Strategic Plan for mosque activities within the next 5 years. In the next stage the workshop or training followed by 10 mosques was attended by the chairman of takmir and treasurer of the mosque. Providing assistance and guidance in the field until the partners are truly able to carry out administrative and financial reporting activities.</em></p><br /><p><strong>Abstrak. </strong>Tujuan dalam Abdimas ini adalah melakukan pendampingan Tata Kelola dan pelaksanaan fungsi-fungsi manajemen pada setiap kegiatan masjid. Metode pelaksanaanya adalah memilih mitra yang mempunyai masalah terhadap tata kelola dan pelaksanaan manajemen masjid, menjadi mitra awal kami adalah masjid Salahuddin yang berada di kawasan komplek perumahan Puri Suryajaya Sidoarjo, sedangkan mitra ke-2 dari abimas ini adalah masjid An Nur Sidoarjo. Dipilihnya mitra ini karena masjid Salahudin dan masjid An Nur Sidoarjo mempunyai masalah baik dalam tata kelola masjidnya maupun dalam pengelolaan keuangannya. Selain itu kedua masjid ini cukup aktif dalam menyelenggarakan kegiatan keagamaan dan dari kegiatan tersebut terhimpun dana yang relatif besar, namun kesulitan dalam pengelolaannya. Kami berusaha untuk mengatasi permasalahan dengan menawarkan beberapa solusi sebagai berikut: (1) Menyusun Struktur Organisasi yang professional serta Job Disk yang jelas pada organisasi masjid tersebut. (2) Membuatkan Rencana Strategis kegiatan untuk masjid di masa depan (3) Membuatkan SOP untuk setiap jenis kegiatan. Target luaran kegiatan ini adalah (1)Terciptanya tata kelola masjid yang baik beserta struktur organisasi dan Job Desk (2)Terciptanya SOP kegiatan yang jelas (3) Terciptanya Renstra kegiatan Masjid dalam waktu 5 tahun ke depan. Pada tahap berikutnya workshop atau pelatihan yang diikuti oleh 10 masjid masing-masing dihadiri oleh ketua takmir dan bendahara masjid. Melakukan pendampingan serta pembinaan dilapangan sampai mitra benar-benar mampu melaksanakan kegiatan administrasi dan pelaporan keuangan.</p><p> </p>


2017 ◽  
Vol 1 (2) ◽  
pp. 115-124
Author(s):  
Azas Mabrur ◽  
Siswanto Siswanto

Subsidy spending has a large share in the state budget (APBN). Thereby affecting the audit results by Supreme Auditor on government financial reports (LKPP). with the implementation of accrual-based government accounting in 2015, subsidy spending not only records transactions/activities based on cash flow but also non-cash transaction such as subsidy expenses and subsidy payable. This study aims to determine the implementation of the accrual basis on the accounting of energy subsidy spending.This study examines whether the recognition and measurement of energy subsidy spending, energy subsidy expenses and energy subsidy obligations have been presented in accordance with accrual-based government accounting standard and whether the recognition and measurement issues set out in the relevant Ministry of Finance Regulation (PMK) are in conformity with the accrual basis of accounting principles.The results show that the accounting of energy subsidy spending has been implemented in accordance with the PMK. However, the results also show that the PMK that regulates the accounting and financial reporting system of accrual-based subsidy spending still needs improvement.The necessary improvements are related to the recognition of subsidy expense over a period, the measurement of subsidy expenses, and the mechanism of subsidy payable disposal.


AKUNTABEL ◽  
2017 ◽  
Vol 14 (1) ◽  
pp. 57
Author(s):  
Rasyidah Nadir ◽  
Hasyim Hasyim

This study aimed to examine the effect of the use of information technology, human resources and competencies on the quality of local government financial statements by the  accrual based government accounting standards  as interverning variable on the Government of Barru. Accrual accounting standards as defined in Regulation 71 of 2010 (PP No.71 Tahun 2010) concerning the Government Accounting Standards, and more technically set in Regulation 64 of 2013 (Permendagri No.64 Tahun 2013) concerning the Government Accounting Standards Implementation of Accrual Based On Local Government. The method used is descriptive survey. Samples were employees in the accounting / financial administration of the region on regional work units (SKPD) and Regional Financial Management Officer (PPKD) within the scope of local government Barru district. Methods of data collection is done by distributing questionnaires. Data were analyzed using path analysis. The results showed that the utilization of information technology have significant effect on the quality of financial statements Barru district government through the implementation of accrual based government accounting standards, while the competence of human resources has no significant effect on the quality of financial statements Barru district government through the implementation of accrual based government accounting standards.Keywords: Information Technology, Human Resources and   Competencies, Accrual Based Government Accounting Standards, Quality of Local Government Financial Statements.


Author(s):  
Susan Rondonuwu ◽  
Agustinus Salle ◽  
Paulus K. Allo Layuk

The purpose of this study was to test the influence of the understanding of accounting system, government financial management and work environment on the performance of work units (a study in Regional Ministry Departments/ Work Units in Keerom Regency). Population of this research was the 62 respondents from finance managers in the Regional Ministry Departments/ Work Units. The sampling technique used was a non-Probability sampling in saturation sampling. Data collection was conducted through field studies and literature. A Multiple Linear Regression with the F-test and t-test was employed to analyse the data collected and test the hypotheses. The study results showed that the understanding of the government financial accounting system did not influence performance of the work units. Government financial management had no effect on the performance of the work units. Work environment influenced work units performance. Lastly, understanding government accounting system, government financial management and work environment simultaneously influenced performance of work units. Keywords : Understanding of Government Financial Accounting System, Financial Management, Work Environment, Performance of Work Units


2017 ◽  
Vol 1 (2) ◽  
pp. 141-149
Author(s):  
Intan Puspitarini ◽  
Amrie Firmansyah ◽  
Dian Handayani

This research is aimed to examine the association of human resources’ competencies and information technology on the implementation of government accrual based accounting on the state assets management. As mandated by Government Regulation No. 71 of 2010 concerning Government Accounting Standard, the Government of the Republic  of  Indonesia  should  prepare  its  financial  reports  based  on  accrual  accounting  by  2015.  This  study examines the practice of implementation of accrual  accounting in the management and administration of state asset. The examination conducted in this study is different from previous studies which gave more highlight on the preparation and the implementation of accrual accounting in general, while this stud y gives more focus on one specific object in accrual accounting, that is state assets.  This study conducts survey by using questionnaires which are then distributed to units in line ministries and government that responsible in managing state assets. 250  questionnaires  were  distributed  to  16  line  ministries  and  3  government  institutions,  234  of  those  were successfully returned. From the questionnaires returned, 188 are considered valid.  The result ot the study shows that the competence of human resources is associated with the application of accrual accounting on government assets. While, the information technology has different result, it is not associated with the application of accrual accounting on government assets. Keywords: accrual accounting, government assets


2015 ◽  
Vol 17 (1) ◽  
pp. 83
Author(s):  
Shahida Bt Shaharuddin ◽  
Maliah Bt Sulaiman

This paper aims to examine the financial reporting and budgeting practices of qaryah mosques in Kuala Terengganu, a state in the east of Peninsular Malaysia. Data was collected using a mixed method (quantitative and qualitative) approach. The questionnaire was disseminated to qaryah mosques in Kuala Terengganu and 39 responded. To address the limitations of a questionnaire survey, semi-structured interviews were then conducted with a few of the respondents. The results revealed that qaryah mosques in Kuala Terengganu do have a satisfactory system in place in terms of their financial reporting practices. However, budgetary control practices appear to be lacking. This indicates accounting, as is practiced by qaryah mosques in Kuala Terengganu appears to be limited to financial accounting. Hence, the financial management in qaryah mosques needs to be improved so that the risk of embezzlement can be reduced.


2021 ◽  
Vol 1 (2) ◽  
pp. 40-61
Author(s):  
Ranila Suciati ◽  
Zackharia Rialmi ◽  
Siti Hidayati ◽  
Ranti Nugraheni

Bank Sampah Lestari 25 is a community group in Serang City that carries out business activities to utilize waste to be managed with a system of refuse, reduce, and recycle. This effort is certainly a form of public concern in helping the government improve environmental cleanliness. In addition, of course, you will get income to improve people's welfare and advance the economic structure. The absence of financial management carried out at Bank Sampah Lestari 25 makes the performance of this waste bank not optimal. Financial management is an action to achieve financial goals in the future. Financial management includes personal financial management, family financial management, and company financial management. Financial management is an important part of overcoming economic problems, whether individuals, families, or companies. The objectives of financial management in general are to achieve certain target funds in the future, protect and increase wealth owned, regulate cash flow (income and expenditure of money), and carry out risk management and manage investment risk properly and manage debt and credit. From the results of the implementation of community service activities in the form of financial management literacy, training on recording financial transactions, and preparing simple financial reports, the benefits were very much felt. From ignorance of financial management and irregularity in managing finances to understanding and being able to carry out more regular financial management. Abstrak Bank Sampah Lestari 25 adalah kelompok masyarakat di Kota Serang yang melakukan kegiatan usaha memanfaatkan sampah untuk dikelola dengan sistem refuse, reduce, dan recycle. Usaha ini tentunya sebagai bentuk kepedulian masyarakat dalam membantu pemerintah meningkatkan kebersihan lingkungan. Selain itu tentunya mendapatan penghasilan guna meningkatkan kesejahteraan masyarakat dan memajukan struktur ekonomi. Belum adanya manajemen keuangan yang dilakukan pada Bank Sampah Lestari 25 menjadikan kinerja bank sampah ini tidak maksimal.  Manajemen keuangan merupakan sebuah tindakan untuk mencapai tujuan-tujuan keuangan di masa yang akan datang. Manajemen keuangan meliputi manajemen keuangan pribadi, manajemen keuangan keluarga, dan manajemen keuangan perusahaan. Manajemen keuangan merupakan bagian penting dalam mengatasi masalah ekonomi, baik individu, keluarga, maupun perusahaan. Tujuan manajemen keuangan secara umum adalah mencapai target dana tertentu di masa yang akan dating, melindungi dan meningkatkan kekayaan yang dimiliki, mengatur arus kas (pemasukan dan pengeluaran uang), dan melakukan manajemen risiko dan mengatur risiko investasi dengan baik serta mengelola utang piutang. Dari hasil pelaksanaan kegiatan pengabdian kepada masyarakat dalam bentuk literasi manajemen keuangan, pelatihan pencatatan transaksi keuangan, dan penyusunan laporan keuangan sederhana memang sangat dirasakan manfaatnya. Dari ketidaktahuan mengenai manajemen keuangan dan ketidakteraturan mengelola keuangan menjadi mengerti dan mampu melakukan pengelolaan keuangan yang lebih teratur. Kata Kunci: manajemen keuangan; bank sampah; UMKM


2020 ◽  
Vol 11 (1) ◽  
pp. 124-143
Author(s):  
Abd. Wahib

This paper is about the urgency of institutional management in increasing public trust which consists of management functions and applications as well as increasing public trust. Apply management functions in increasing public trust. Madrasah heads, teachers, and employees can carry out their duties properly in increasing public trust which includes: accommodation, cooperation, and assimilation. Application of institutional management in increasing trust in the community is expected to the head of the Madrasa or school to not hesitate to motivate and provide direction in carrying out tasks to subordinates in achieving goals both quality and quantity can be achieved in accordance with shared expectations. To teachers and employees to always be creative and innovative so that the development and progress of the institution is in line with the needs of society and the times. Of course, the hope for students to always be diligent in learning and maintaining the good name of the institution, because the challenges in the future will be more severe, therefore, as the next generation of national fighters must prepare themselves to face life in the future


2018 ◽  
Vol 2 (02) ◽  
Author(s):  
Reyfando Bilgery Mangarey ◽  
Gabriela Nikita Mose ◽  
Lintje Kalangi

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


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