scholarly journals Analisis Varians Anggaran Belanja untuk Pengukuran Kinerja

2018 ◽  
Vol 3 (4) ◽  
pp. 348-363
Author(s):  
Fitri Irka Wahyu Niansyah ◽  
Ali Tafriji Biswan
Keyword(s):  
Performance Indicators ◽  
Absorption Rate ◽  
Performance Information ◽  
Case Study Approach ◽  
Study Approach ◽  
The Government ◽  
And Performance ◽  
Budget Execution

The quality of budgeting is an instrument to assess the performance of the entity. Analysis of budget execution can be engaged by comparing budget realization in LRA and budget in DIPA. The budgetary variances arise due to differences, but unfortunately the government has not been intensively using variance analysis as an evaluation of budgeting. The qualitative research with this case study approach aimed to analyze the variance of the budget and relate it to the performance assessment of Foreign Corporate and Individual Tax Service Office. The results showed the absorption rate of 94,42% with variance (difference) of IDR974.697.831 or equivalent to 5,58% for expenditure activities. The absorption of the budget encourages the achievement of output targets and Key Performance Indicators (IKU) that impact on the Performance Value Organization (NKO) at a good level of 93,57%. The study recommends the importance of reviewing the accuracy of the expenditure allocation and budgeting must also meet the criteria of Architecture and Performance Information (ADIK). ABSTRAK Kualitas penganggaran belanja merupakan instrumen untuk menilai kinerja satuan kerja. Analisis pelaksanaan anggaran dapat dilakukan dengan membandingkan realisasi anggaran pada Laporan Realisasi Anggaran (LRA) dan anggaran pada Daftar Isian Pelaksanaan Anggaran (DIPA). Varians anggaran belanja timbul akibat perbedaan, namun sayangnya pemerintah belum intensif menggunakan analisis varians sebagai evaluasi penganggaran. Penelitian kualitatif dengan pendekatan studi kasus ini bertujuan menganalisis varians anggaran belanja dan mengaitkannya dengan penilaian kinerja KPP Badan dan Orang Asing. Hasil penelitian menunjukkan tingkat penyerapan anggaran 94,42% dengan varians (selisih) sebesar Rp974.697.831,00 atau setara dengan 5,58% untuk kegiatan belanja. Penyerapan anggaran tersebut mendorong tercapainya target keluaran dan Indikator Kinerja Utama (IKU) yang berdampak pada Nilai Kinerja Organisasi (NKO) pada level baik yakni 93,57%. Studi merekomendasikan agar ditinjau kembali apakah alokasi belanja telah didistribusikan pada pos-pos yang tepat sehingga realisasi lebih baik lagi. Penyusunan anggaran juga harus memenuhi kriteria Arsitektur dan Informasi Kinerja (ADIK) mengingat kompleksitas revisi jenis belanja.

scholarly journals THE SET OF PERFORMANCE INDICATORS IN TRANSPORT AND FORWARDING SERVICES – CASE STUDY

2017 ◽  
Vol 5 ◽  
pp. 247-253
Author(s):  
Aneta KuciĹ„ska-LandwĂłjtowicz ◽  
Marcin Lorenc
Keyword(s):  
Measurement System ◽  
Performance Indicators ◽  
Process Approach ◽  
Performance Measurement System ◽  
Case Study Approach ◽  
Study Approach ◽  
Original Proposal ◽  
And Performance

This article applies to the set of performance indicators in companies operating in the transport and forwarding services. The authors described the importance of the process approach in the management of the organization, and its main requirements connected with the measurements and performance indicators. On this basis, the identification and analysis of the processes was carried out in small and medium-sized enterprises in the area of transport and forwarding. This is followed by a proposal to develop a performance measurement system dedicated to such companies. The system includes a comprehensive set of indicators to monitor the efficiency, effectiveness, timeliness and quality of the identified processes. The presented project is the original proposal of the authors, complementing the available literature knowledge. The paper depicts the research results which are based on a case study approach

scholarly journals Perbandingan Dukungan Sumber Daya non Finansial di Puskesmas Salaman 1 dan Puskesmas Gamping 1 terhadap Pelaksanaan Spm Bidang Kesehatan

2021 ◽  
Vol 9 (2) ◽  
pp. 93-101
Author(s):  
Efina Cahyani Fandi ◽  
Sunarto Sunarto
Keyword(s):  
Health Sector ◽  
Financial Resources ◽  
Case Study Approach ◽  
Study Approach ◽  
Result Show ◽  
Basic Services ◽  
The Government ◽  
Service Standards

ABSTRACTHealth is one of the concurrent affairs that must be fulfilled by the government. Based on the Peraturan Menteri Kesehatan No. 43 of 2016, minimum service standards (SPM) are provisions regarding the type and quality of basic services which are mandatory government affairs that are entitled to be obtained by every citizen minimally. SPM has 12 indicators where all these indicators should ideally reach the target of 100% as a minimum, but not all indicators can achieve 100% results. This can be caused by non-financial resource factors that have not been fulfilled. The aim of this study is to compare the factors of non-financial resources at the Puskesmas Salaman 1 and Puskesmas Gamping 1 in the implementation of the SPM in the health sector. The study was conducted with qualitative methods with a case study approach. The result show that the factors of non-financial resources in the Puskesmas Gamping 1 and Puskesmas Salaman 1 have been adequately fulfilled, but there are some obstacles experienced, namely excessive workload so that one person holds several programs, the quality of human resources is different, not all drug stocks and reagents provided so that it must procure itself, and so forth. This obstacle indirectly affected the achievement of minimum health service standart in Gamping 1 Puskesmas and Salaman 1 Puskesmas so that they could not reach the target.

scholarly journals PELAKSANAAN PEMBELAJARAN MENULIS CERITA PENDEK (STUDI KASUS DI KELAS XI SMK NEGERI 5 SURAKARTA)

2019 ◽  
Vol 6 (1) ◽  
pp. 110
Author(s):  
Hafidah Fachrunisa ◽  
Budhi Setiawan ◽  
Ani Rakhmawati
Keyword(s):  
Short Stories ◽  
Short Story ◽  
Case Study Approach ◽  
Study Approach ◽  
Story Writing ◽  
Planning Implementation ◽  
The Government ◽  
Depth Interviews

<em>The purposes of the research are to describe and to explain the learning<strong> </strong>process of short-story writing based on Curriculum 2013 which includes teachers’ comprehension about Curriculum 2013, planning, implementation, and assessment based on the Curriculum 2013 and the constraints and efforts made to overcome the obstacles. The research used descriptive qualitative with a case study approach. The data resources in this research was obtained through observation, in-depth interviews, and documents analysis. Based on the results of the study, it was concluded that learning to write short stories needs to be evaluatedin order to increase the quality of learning process both from planning, implementation, and the assesment because there are still some obstacles in the implementation. This the Curriculum 2013 can be implemented in accordance with the concepts and rules have been made by the government and achieve the goal of education have been formulated.</em>

Prinsip Kearifan Lokal dalam Pengembangan Strategi Kehumasan pada Pemerintah Daerah Kabupaten Bandung

2020 ◽  
Vol 4 (2) ◽  
pp. 229-248
Author(s):  
Betty Tresnawaty
Keyword(s):  
Public Relations ◽  
Local Knowledge ◽  
Case Study Approach ◽  
West Java ◽  
Study Approach ◽  
Positive Image ◽  
The Government ◽  
The Impact ◽  
Public Relations Strategy

Public Relations of the Bandung Regency Government realizes that its area has a lot of potential for various local wisdom and has a heterogeneous society. This study aims to explore and analyze the values of local knowledge in developing public relations strategies in the government of Bandung Regency, West Java province. This study uses a constructivist interpretive (subjective) paradigm through a case study approach. The results showed that the Bandung Regency Government runs its government based on local wisdom. Bandung Regency Public Relations utilizes local insight and the region's potential to develop a public relations strategy to build and maintain a positive image of Bandung Regency. The impact of this research is expected to become a source of new scientific references in the development of public relations strategies in every region of Indonesia, which is very rich with various philosophies.Humas Pemerintah Kabupaten Bandung menyadari wilayahnya memiliki banyak potensi kearifan lokal yang beragam, serta memiliki masyarakatnya yang heterogen. Penelitian ini bertujuan menggali dan menganalisis nilai-nilai kearifan lokal dalam pengembangan strategi kehumasan di pemerintahan Kabupaten Bandung provinsi Jawa Barat.  Penelitian ini menggunakan paradigma interpretif (subjektif) konstruktivis melalui pendekatan studi kasus. Hasil penelitian menunjukkan bahwa Pemerintah Kabupaten (Pemkab) Bandung menjalankan pemerintahannya berlandaskan pada kearifal lokal. Humas Pemkab Bandung memanfaatkan kearifan lokal dan potensi wilayahnya untuk mengembangkan strategi humas dalam membangun dan mempertahankan citra positif Kabupaten Bandung.Dampak penelitian ini diharapkan menjadi sumber rujukan ilmiah baru dalam pengembangan strategi kehumasan di setiap daerah Indonesia yang sangat kaya dengan beragam filosofi. 

The Local Government of Kulon Progo Regency Innovation in Subduing Capitalism through Community Empowerment

2020 ◽  
Vol 4 (2) ◽  
pp. 229
Author(s):  
Muhammad Eko Atmojo ◽  
Helen Dian Fridayani
Keyword(s):  
Qualitative Method ◽  
Positive Impact ◽  
Community Empowerment ◽  
Case Study Approach ◽  
Study Approach ◽  
The Past ◽  
The People ◽  
District Government ◽  
The Government

Kulon Progo Regency is one of the districts that has many innovations, one of which is community empowerment in collaboration with a modern shop abbreviated as the shop name owned by the people (tomira). This research was motivated by the achievements of the Kulon Progo district government in carrying out development and innovation in the development of the Kulon Progo region by fully involving the Kulon Progo district community through community empowerment. This initiative was taken by the government of Kulon Progo Regency to improve community empowerment and protect the people of Kulon Progo Regency from various economic threats. Considering that in the past few years many modern shops have mushroomed in each district/city, so this is what makes Kulon Progo Regency move quickly to empower the community by collaborating between MSMEs or cooperative with modern shops. This study uses a qualitative method which case study approach. With the empowerment that has been done, the original products of Kulon Progo Regency or local products can be traded in modern stores so that local products in Kulon Progo Regency can compete with national products in these modern stores. The existence of such cooperation will indirectly improve the image of Kulon Progo Regency and lift the original products of Kulon Progo Regency. The lifting of the original products of Kulon Progo Regency will have a positive impact on the community, where indirectly the economy of the community will increase so that there will be prosperity for the community. Kabupaten Kulon Progo adalah salah satu kabupaten yang memiliki banyak inovasi, salah satunya adalah pemberdayaan masyarakat bekerja sama dengan toko modern disingkat nama toko yang dimiliki oleh masyarakat (tomira). Penelitian ini dilatarbelakangi oleh pencapaian pemerintah kabupaten Kulon Progo dalam melakukan pengembangan dan inovasi dalam pengembangan wilayah Kulon Progo dengan melibatkan sepenuhnya masyarakat kabupaten Kulon Progo melalui pemberdayaan masyarakat. Inisiatif ini diambil oleh pemerintah Kabupaten Kulon Progo untuk meningkatkan pemberdayaan masyarakat dan melindungi masyarakat Kabupaten Kulon Progo dari berbagai ancaman ekonomi. Menimbang bahwa dalam beberapa tahun terakhir banyak toko-toko modern telah menjamur di setiap kabupaten/kota, jadi inilah yang membuat Kabupaten Kulon Progo bergerak cepat untuk memberdayakan masyarakat dengan berkolaborasi antara UMKM atau bekerjasama dengan toko-toko modern. Penelitian ini menggunakan metode penelitian kualitatif dengan pendekatan studi kasus, dengan metode yang digunakan adalah dokumentasi. Dengan pemberdayaan yang telah dilakukan, produk asli Kabupaten Kulon Progo atau produk lokal dapat diperdagangkan di toko modern sehingga produk lokal di Kabupaten Kulon Progo dapat bersaing dengan produk nasional di toko modern ini. Adanya kerjasama tersebut secara tidak langsung akan meningkatkan citra Kabupaten Kulon Progo dan mengangkat produk asli Kabupaten Kulon Progo. Pencabutan produk asli Kabupaten Kulon Progo akan berdampak positif bagi masyarakat, di mana secara tidak langsung perekonomian masyarakat akan meningkat sehingga akan ada kesejahteraan bagi masyarakat.

A Mixed Method Approach to Quality of Life Research: A Case Study Approach

2007 ◽  
Vol 85 (1) ◽  
pp. 145-158 ◽  
Author(s):  
Heather Dunning ◽  
Allison Williams ◽  
Sylvia Abonyi ◽  
Valorie Crooks
Keyword(s):  
Quality Of Life ◽  
Mixed Method ◽  
Case Study Approach ◽  
Mixed Method Approach ◽  
Study Approach ◽  
Quality Of Life Research ◽  
Method Approach

scholarly journals Utilization of fish resources in the Indonesia’s Exclusive Economic Zone within the Fishery Management Area of 573: Case study in Rote Ndao Regency

2021 ◽  
Vol 869 (1) ◽  
pp. 012018
Author(s):  
R Pramoda ◽  
N Shafitri ◽  
B V Indahyanti ◽  
A Zulham ◽  
S Koeshendrajana ◽  
...  
Keyword(s):  
Fishery Management ◽  
Exclusive Economic Zone ◽  
Policy Recommendations ◽  
Case Study Approach ◽  
Study Approach ◽  
Management Area ◽  
United Nations Convention ◽  
Economic Zone ◽  
The Government

Abstract The United Nations Convention on the Law of the Sea (UNCLOS 1982) affirms that the government has sovereign rights, jurisdiction, and obligations in Indonesia’s EEZ. Indonesia has an interest in protecting sovereign rights and increasing state revenues in the waters of the Exclusive Economic Zone (EEZ). That sovereign right is to use fishery resources responsibly for the benefit of the nation and society as a whole. The sole purpose of this qualitative research is to optimize fisheries utilization in the Rote Ndao Regency whose waters include the Fisheries Management Area of 573 (FMA-573) in the EEZ. The analysis had been carried out with a case study approach and then descriptively elaborated. The results showed that: 1) the use of fisheries in FMA-573 was carried out by traditional fishermen (using vessels ≤10 Gross Tonnage/GT) and fishermen using vessels >29 GT; 2) supervision is still needed for the improvement of ships and human resources; 3) there are still violations of territorial waters by traditional Indonesian fishermen. The policy recommendations that must be carried out by the government are: 1) encouraging local fishermen to catch fish in the FMA-573 area by providing stimulus for ships and fishing gear; 2) allocate budget to purchase a new fleet of ships and add supervisors; 3) increase the number of fishery instructors to foster and socialize the boundaries of Indonesia’s EEZ with Australia.

scholarly journals COMMODITY PROSPECTS OF ACEH PROVINCE DURING THE COVID-19 PANDEMIC

2021 ◽  
Vol 1 (1) ◽  
pp. 19-21
Author(s):  
Ichsan Ichsan ◽  
Rico Nur Ilham
Keyword(s):  
Agricultural Sector ◽  
Case Study Approach ◽  
Lower Middle Class ◽  
Study Approach ◽  
Rice Farmers ◽  
Aceh Province ◽  
The Status ◽  
The Government ◽  
Food Commodities

Food security in households can be measured by maintaining stability and security in the availability of staple food. Covid-19 has an impact on the agricultural sector and farmers so that it affects their income, and automatically changes the availability of food in their households. The purpose of this study was to find out how Covid-19 had an impact on the food availability of rice farmers' households, and what strategies were used to survive in conditions of uncertainty. This research uses a case study approach in Aceh Province. The results of this study show contradictory responses based on the status of the farmer (agriculture as the main or secondary livelihood), and the availability of access to other sources of income affects how or not Covid-19 affects their lives. This study shows that the cultural factors of farmers who live simply and farmers of food commodities are those who are more resilient than farmers of other commodities and the lower middle class in general. The strategy in question is to sell produce with a larger proportion due to declining selling prices, take food from the harvest and rice barns also receive assistance from the government.

scholarly journals Kontribusi Muhasabah dalam Mengembangkan Resiliensi Pada Orang Tua Anak Berkebutuhan Khusus

2021 ◽  
Vol 6 (2) ◽  
pp. 244-262
Author(s):  
Fatma Laili Khoirun Nida
Keyword(s):  
Special Needs ◽  
Poor Quality ◽  
Children With Special Needs ◽  
Case Study Approach ◽  
Study Approach ◽  
Study Results ◽  
Resilience Factors ◽  
Depth Interviews

The phenomenon of the poor quality of parental care for children with disabilities makes resilience one of the psychological capital that contributes to improving the quality of care. This study describes how through a muhasabah intervention in Blimbingrejo Village, Nalumsari District, Jepara Regency. The purpose of this study was to provide information for parents of children with special needs about muhasabah interventions in developing the resilience abilities of parents when carrying out their care. The urgency of this research is to reduce parenting stress experienced by parents because of the developmental barriers of their children. This research is qualitative with a case study approach through in-depth interviews and observation techniques. The study results explain that the condition of children with special needs is often a stressor for their parents. However, parents can live with complete steadfastness as a form of their resilience. The pattern of resilience formed is supported mainly by thinking about what they are trying to do. There are indications of the meaning of resilience factors in the practice of muhasabah in the form of the ability to regulate emotions, develop optimism and empathy, control impulses and causal analysis, good self-efficacy and take wisdom as an indication of aspects of the reaching out process. The results of this study are helpful information in developing the concept and practice of caring for children with special needs.

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