scholarly journals The Analysis of the Efficiency and Effectiveness of Direct and Indirect Expenditure Budgets in Regional Work Units public health Office

2020 ◽  
Vol 2 (2) ◽  
pp. 89-97
Author(s):  
Oktania Nurussyfa ◽  
Endang Kartini Panggiarti
Keyword(s):  
Financial Management ◽  
District Health ◽  
Descriptive Research ◽  
Efficiency And Effectiveness ◽  
Public Health Office ◽  
Qualitative Descriptive ◽  
Work Units ◽  
Effectiveness And Efficiency ◽  
Regional Work ◽  
Direct Expenditure

Health is one of the basic needs of society. Through the health office, Temanggung needs to be transmitted with a budget that has been established. The purpose of this study discusses the effectiveness and efficiency analysis of the direct expenditure budget and the indirect expenditure on the regional device unit of Temanggung District Health Office in 2017-2019. This method of research is qualitative descriptive research. The result of this research is the level of efficiency in the health office of Temanggung District from 2017 to 2019 has been efficient, which is under 60% and the level of effectiveness in the capacity of 90% which means that financial management of the budget is well-realized.

scholarly journals Implementasi Tata Kelola Dana Desa dalam Pembangunan dan Pemberdayaan Masyarakat Desa

2021 ◽  
Vol 23 (2) ◽  
pp. 155-166
Author(s):  
Mia Eka Wahyuni ◽  
Herry Yulistiyono
Keyword(s):  
Community Participation ◽  
Financial Management ◽  
Government Regulation ◽  
Good Governance ◽  
Field Studies ◽  
Descriptive Research ◽  
Strategic Vision ◽  
Qualitative Descriptive ◽  
Effectiveness And Efficiency ◽  
Village Government

This study aims to implement the implementation of village financial management and the implementation of the principles of good governance. With the increasing number of Village Funds accompanied by good village government governance in managing Village Funds by looking at 9 principles, namely the principle of rule of law, the principle of participation, the principle of transparency, the principle of responsiveness, the principle of consensus, the principle of effectiveness and efficiency, the principle of justice, the principle of accountability, strategic vision principle. This type of research is a qualitative descriptive research using normative juridical research methods. Research data collection techniques using literature studies and field studies. Based on theresults of this study and in accordance with the Legislation document and the answers given by the respondents to the researcher, that there is a discrepancy between Government Regulation Number 60 of 2014 and Regent's Regulation Number 2 of 2020 regarding the amount of Village Funds given to each village, in addition to that the level of community participation in the supervision of village fund management. However, in planning, the community is actively involved in village Musrenbang activities, and community participation is also seen in the implementation of village development.

The Perception of Budget Managers on The Budget Absorption Variable in New State Universities

2021 ◽  
Vol 1 (3) ◽  
pp. 402-410
Author(s):  
Akhmad Syari’udin ◽  
Sutoyo Sutoyo ◽  
Retno Yulianti
Keyword(s):  
Organizational Commitment ◽  
Financial Management ◽  
Secondary Data ◽  
Monitoring And Evaluation ◽  
Point Of View ◽  
State Universities ◽  
Primary Data ◽  
State University ◽  
Qualitative Descriptive ◽  
Work Units

Budget and budget absorption are very important in the sustainability of a budgeting system at state universities. Budget absorption is used as an indicator of performance measurement in a university. The opinion of budget managers is an important factor in efforts to optimize the budget. Therefore, research on the perception of budget managers on the determinants of budget acceptance in state university is very important, especially for new state universities (Perguruan Tinggi Negeri Baru/PTNB), including University of Pembangunan Nasional "Veteran" Yogyakarta (UPNVYK). The purpose of this study is to analyze the variables that affect budget absorption at UPNVYK. The variables are budgeting plan, budgeting management, human resource, procurement of goods dan services (Pengadaan Barang dan Jasa, PBJ), bureaucratic environment, monitoring and evaluation systems, and organizational commitment. This research is expected to formulate recommendations about budget policymaking and its implementation in UPNVYK management in particular and new state universities in general. It is hoped the research will become one of the policy making materials for UPNVYK management on budget implementation from the perception aspect and point of view of managers of the procurement of goods/services.The population of this research is financial management employees in all work units at UPNVYK which consists of 15 work units. The sample of the population is people who have certain positions related to the budget and management of the procurement of goods/services. The method in this study is a qualitative descriptive method. This research data is primary data and secondary data. Secondary data comes from work units and rector regulations at UPNVYK. Primary data using a closed or open questionnaire on the perception of financial management employees at UPNVYK. The result of this research is that the most important issue of budget absorption at UPNVYK is the existence of organizational commitment and commitment from all employees in each unit on various issues related to budget absorption at University of Pembangunan Nasional “Veteran” Yogyakarta.

scholarly journals ANALISIS PENCATATAN DAN PELAPORAN BELANJA LANGSUNG PADA BADAN PELAKASANA PENYULUHAN DAN KETAHANAN PANGAN KOTA MANADO

2016 ◽  
Vol 11 (2) ◽  
Author(s):  
Cheny Walangitan ◽  
Jenny Morasa ◽  
Meily Kalalo
Keyword(s):  
Food Security ◽  
Local Governments ◽  
Government Regulation ◽  
Accounting Standards ◽  
Monthly Report ◽  
Government Accounting ◽  
Work Units ◽  
Regional Work ◽  
Direct Expenditure ◽  
Descriptive Method

Work Units (SKPD) is part of the local governments that perform the task of government and public services, either directly or indirectly. To carry out their tasks and functions, the local work unit is allocated funds (budget). Therefore iu, also called the head SKPD budget (PA). Research Object is the Implementing Agency and the Food Security Extension Manado City is a regional work units (SKPD) is located in the district Mapanget. The purpose of this study was to analyze the recording and reporting of direct expenditure. The method used in this research is descriptive method that aims to understand and describe the data obtained in the form of records and expense reports. Research results in the recording of the Implementing Agency and the Food Security Extension Manado City in accordance with Government Regulation No. 71 of 2010. The monthly report treasurer in the format and description are in accordance with Government Regulation No. 71 of 2010 on government accounting standards. Keywords: Recording, Reporting, Direct Spending

scholarly journals ANALISIS PERENCANAAN DAN PERTANGGUNGJAWABAN APBDes MENURUT PERATURAN MENTERI DALAM NEGERI NOMOR 113 TAHUN 2014 DALAM UPAYA MENINGKATKAN PEMBANGUNAN DESA

2017 ◽  
Vol 12 (2) ◽  
Author(s):  
Vega Virjinia Orangbio ◽  
Jantje J Tinangon ◽  
Natalia Gerungai
Keyword(s):  
Financial Planning ◽  
Financial Management ◽  
The Public ◽  
Descriptive Research ◽  
Rules And Principles ◽  
Qualitative Descriptive ◽  
Planning Implementation ◽  
Financial Management System ◽  
Sound Management ◽  
The Village

Village financial management is the whole activity which includes planning, implementation, reporting and accountability of village finances. A sound management of village finances must be managed in accordance with the rules and principles and human resource capabilities that implement them. The purpose of this study is to analyze the suitability of financial management in two inobonto villages with the rules of the minister of home affairs number 113 of 2014 which includes the activities of planning, implementation, and accountability by using qualitative descriptive research method. The results showed the regulation of the minister of home affairs number 113 of 2014 on the management of village finance in the village inobonto two subdistricts bolaang mongondow not fully implemented according to existing rules. For financial planning and execution activities in two village inobonto, not yet transparent information to the public on the budget of village expenditure income. The village financial management system in the village of inobonto 2 has not yet used the village financial system (SISKEUDES). So it is expected that in the village financial management activities in the next budget year should use the village financial system.Keywords: Village financial planning, village financial implementation, village financial accountability, APBDes Permendagri No.113 Year 2014.

scholarly journals Penerapan Akuntansi Pondok Pesantren (Studi pada Koperasi Pondok Pesantren Al Hasyimi Kabupaten Pekalongan)

2020 ◽  
Vol 4 (2) ◽  
pp. 123
Author(s):  
Muhamad Rozaidin ◽  
Hendri Hermawan Adinugraha
Keyword(s):  
Financial Management ◽  
Research Method ◽  
Accounting Standards ◽  
Boarding School ◽  
Educational Institutions ◽  
High Quality ◽  
Limited Knowledge ◽  
Descriptive Research ◽  
Qualitative Descriptive ◽  
Economic Institution

<p class="abstrak"><em><span>Islamic boarding schools are religious educational institutions that must be of high quality with proper infrastructure and economic facilities such as Islamic boarding school cooperatives. Islamic boarding school cooperative is an economic institution that is engaged in the scope of Islamic boarding school. As an economic institution, it is compulsory for cooperatives to be able to apply financial management appropriately. Often Islamic boarding school cooperatives do not pay too much attention to financial management in depth due to limited knowledge and experience in financial recording. In fact, financial records greatly affect financial management in Islamic boarding school cooperatives. This study aims to examine the application of accounting in the Al Hasyimi Islamic boarding school cooperative and its compliance with applicable accounting standards, and to determine the importance of accounting for an institution. This study used a qualitative descriptive research method with interviews, observation and documentation. The findings of this study reveal that accounting in the Al Hasyimi Islamic boarding school cooperative has implemented accounting even though it is not yet perfect. It is necessary to make accounting improvements to comply with applicable accounting standards by learning and evaluating the records that have been applied.</span></em></p><p dir="ltr"><span><br /></span></p><p dir="ltr"><span>Pondok pesantren merupakan lembaga pendidikan keagamaan yang semestinya memberikan kualitas yang layak dalam fasilitas infrastruktur fasilitas perekonomian seperti koperasi pondok pesantren. Koperasi pondok pesantren adalah sebuah lembaga perekonomian yang bergerak di ruang lingkup pondok pesantren yang diwajibkan untuk bisa menerapkan pengelolaan keuangan secara layak. Pengelolaan keuangan yang layak bisa diwujudkan dengan pencatatan keuangan yang baik dan sesuai dengan Standar Akuntansi yang berlaku. Seringkali koperasi pondok pesantren tidak terlalu memperhatikan pengelolaan keuangan secara mendalam dikarenakan keterbatasan keilmuan dan pengalaman dalam pencatatan keuangan. Padahal, pencatatan keuangan sangat berpengaruh terhadap pengelolaan keuangan di koperasi pondok pesantren. Penelitian ini bertujuan untuk meneliti bagaimana penerapan akuntansi yang berlaku dan kesesuaiannya dengan standar akuntansi di koperasi pondok pesantren Al Hasyimi., serta untuk mengetahui pentingnya akuntansi bagi sebuah lembaga. Penelitian ini menggunakan metode penelitian deskriptif kualitatif dengan wawancara, observasi, dan dokumentasi. Akuntansi pondok pesantren adalah suatu proses penyusunan laporan keuangan secara umum untuk menghasilkan informasi keuangan dengan mempertimbangkan karakteristik dan sifat dari pondok pesantren. Temuan penelitian ini mengungkap bahwa akuntansi yang terdapat di koperasi pondok pesantren Al Hasyimi telah menerapkan akuntansi walaupun belum sempurna. Perlunya melakukan penyempurnaan akuntansi agar sesuai dengan standar akuntansi yang berlaku dengan melakukan pembelajaran dan mengevaluasi pencatatan yang telah diterapkan.</span></p><div><span><br /></span></div><p class="abstrak"><em><span><br /></span></em></p>

scholarly journals ANALISIS IMPLEMENTASI TRANSAKSI NON TUNAI DALAM PENGELOLAAN KEUANGAN DAERAH KOTA MANADO

2019 ◽  
Vol 19 (9) ◽  
Author(s):  
Elsje Celvia Mongisidi ◽  
Rosalina A.M. Koleangan ◽  
Debby Ch. Rotinsulu
Keyword(s):  
Financial Services ◽  
Financial Management ◽  
City Government ◽  
Descriptive Research ◽  
Financial Governance ◽  
Cash Transaction ◽  
Qualitative Descriptive ◽  
Entire Flow ◽  
Valid Evidence ◽  
The City

ABSTRAKTindak lanjut dari penerapan GNNT dibuat MOU (kerjasama) antara Bank Sulut dan Pemerintah Kota Manado tentang meningkatkan transaksi non tunai untuk layanan keuangan Pemerintah Kota Manado. Adapun pelaksanaan berbagai pembayaran secara transaksi non tunai diwujudkan sebagai salah satu upaya pembenahan tata kelola keuangan di Pemerintah Kota Manado yang di implementasikan oleh Walikota Kota Manado tentang pelaksanaan transaksi non tunai (transaksi non-cash). Tujuan dari penelitian ini adalah mengetahui proses implementasi system transaksi non tunai terhadap pengelolaan keuangan daerah di Kota Manado. Kemudian mengetahui keuntungan dan kendala yang dihadapi dalam proses implementasi system transaksi non tunai terhadap pengelolaan keuangan daerah. Metode penelitian yang digunakan dalam penelitian ini adalah penelitian deskriptif kualitatif. Hasil penelitian yang diperoleh adalah Penerapan sistem transaksi non tunai di Dinas Pendapatan Daerah Kota Manado di terapkan secara bertahap berdasarkan Surat Edaran Menteri Dalam Negeri. Keuntungan penerapan system transaksi non tunai di Dinas Pendapatan Daerah Kota Manado yaitu, penggunaan aliran dana seluruh transaksi dapat ditelusuri sehingga lebih akuntabel, dikarenakan seluruh transaksi didukung dengan bukti yang sah. Dalam penerapan system transaksi non tunai ada beberapa kendala-kendala yang dihadapi oleh Dinas Pendapatan Daerah Kota Manado adalah sebagi berikut sulit menerapkan system pada penerimaan retribusi. Pembuatan SPTD mengalami keterlambatan. Kata Kunci: gerakan nasional non tunai, pendapatan daerah, transaksi non tunai ABSTRACTThe follow-up to the implementation of GNNT was a MOU (cooperation) between Bank Sulut and the City Government of Manado about increasing non-cash transactions for financial services in the Manado City Government. The implementation of various payments in non-cash transactions is realized as one of the efforts to revamp financial governance in the City of Manado which is implemented by the Mayor of Manado City regarding the implementation of non-cash transactions (non-cash transactions). The purpose of this study is to know the process of implementing the non-cash transaction system for regional financial management in the city of Manado. Then find out the advantages and obstacles faced in the process of implementing a non-cash transaction system for regional financial management. The research method used in this research is qualitative descriptive research.  The results of the research obtained are the application of a non-cash transaction system in the Regional Revenue Office of the City of Manado which is implemented in stages based on the Circular of the Minister of Home Affairs. The advantage of applying the non-cash transaction system in the Regional Revenue Office of the City of Manado, that is, the use of the entire flow of transactions can be traced so that it is more accountable, because all transactions are supported by valid evidence. In the implementation of the non-cash transaction system there are several obstacles faced by the Regional Revenue Service of the City of Manado as follows as it is difficult to implement the system for receiving retribution. Making SPTD has been delayed. Keywords: non-cash national movement, regional income, non-cash transactions

scholarly journals ANALISIS PERENCANAAN DAN REALISASI ANGGARAN PENDAPATAN DAN BELANJA PADA KANTOR BADAN PENGELOLA KEUANGAN DAERAH (BPKD) PROV. SUL-SEL TAHUN 2016-2017

2020 ◽  
Vol 4 (1) ◽  
pp. 23-49
Author(s):  
Lilly Ibrahim ◽  
Muh Nur Abdi ◽  
Elyang Elyang
Keyword(s):  
Data Analysis ◽  
Financial Management ◽  
Annual Report ◽  
Efficiency Ratio ◽  
Budget Planning ◽  
Descriptive Research ◽  
Calculation Technique ◽  
South Sulawesi ◽  
Analysis Technique ◽  
Effectiveness And Efficiency

This study aims to determine whether the practice of Islamic Corvorate Social Responsibility affects the This study aims to determine the budget planning with the effectiveness and efficiency of the realization of the revenue and expenditure budget in the Badan Pengelola Keungan Daerah (BPKD) of South Sulawesi Province 2016 to 2017. The type of research used is descriptive research with a quantitative approach. The data processed is a summary of the Budget Work Plan and Budget Realization at the Badan Pengelola Keungan Daerah (BPKD) from 2016 to 2017 obtained from the annual report of the regional financial management body. The calculation technique used in the study is calculating the effectiveness ratio and efficiency ratio of Badan Pengelola Keungan Daerah budget realization. While the data analysis technique used in the study was to calculate the effectiveness and efficiency of the realization of the Badan Pengelola Keungan Daerah budget through the results of the overall income and expenditure budget. Based on the results of calculations and data collection on budget planning Badan Pengelola Keungan Daerah managed to prepare and plan its budget well until the realization stage, but the realization of the budget has been running quite effectively but less efficiently in 2016 to 2017, which is due to spending greater than income.

scholarly journals Pengelolaan Keuangan Daerah dan Good Governance terhadap Kinerja Satuan Kerja Perangkat Daerah

2021 ◽  
Vol 3 (2) ◽  
pp. 152-158
Author(s):  
Saverius Dhuri Mbipi ◽  
Prihat Assih ◽  
Maxion Sumtaky
Keyword(s):  
Financial Reporting ◽  
Financial Planning ◽  
Financial Management ◽  
Good Governance ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Government Work ◽  
Work Units ◽  
Data Collection Technique ◽  
Regional Work

This study aims to describe regional financial management which includes: planning and budgeting, implementation and administration and accountability of regional finances; and transparency which includes transparency and accessibility; as well as the accounta-bility of regional financial reporting, the effectiveness of internal and external party super-vision, and the performance of Regional Work Units; analyze the effect of the effectiveness of financial planning, the effectiveness of budget execution control, transparency and ac-countability of financial reporting on the performance of Local Government Work Units. This type of research is explanative. The number of samples in this study were 32 respond-ents. The data collection technique used a questionnaire. The analysis technique uses de-scriptive analysis and multiple linear regression analysis. Regional financial management which includes; the effectiveness of financial planning, the budget formulation process, the characteristics of the clarity of budget targets and control have an effect on the performance of regional work units. Meanwhile, transparency and accessibility of regional financial reporting and accountability of regional financial reporting have no effect on the perfor-mance of regional work units. DOI: https://doi.org/10.26905/afr.v3i2.5503

scholarly journals ANALISIS TATA KELOLA RUANG TERBUKA HIJAU TERHADAP PEMBANGUNAN KOTA DI KABUPATEN MAJENE

2021 ◽  
Vol 5 (1) ◽  
Author(s):  
Nurliah Nurliah ◽  
Muh. Syariat Tajuddin
Keyword(s):  
Urban Development ◽  
Open Space ◽  
Descriptive Analysis ◽  
Qualitative Descriptive ◽  
Work Units ◽  
Regional Work

The research objective is to describe how the implementation of green open space governance in urban development in Majene Regency. This research uses descriptive analysis and explanation methods. In analyzing the data obtained, researchers used qualitative descriptive techniques that describe and explain the results of the study. The results showed that the implementation of green open space governance in Majene district is self-managed and is the responsibility of the Regional Work Units (SKPD) in charge of each green open space according to the criteria and types.

scholarly journals The Effect Social Influence on the Interest in Implementation A Regional Financial Management Information System (SIPKD) in Padang City Goverment

2021 ◽  
Vol 1 (1) ◽  
pp. 38-45
Author(s):  
Melda Hayati ◽  
Febryandhie Ananda
Keyword(s):  
Information System ◽  
Social Influence ◽  
Management Information System ◽  
Financial Management ◽  
Simple Linear Regression ◽  
Management Information ◽  
The Social ◽  
Regression Techniques ◽  
Work Units ◽  
Regional Work

This study aims to examine the effect of a social influence on the interest in implementation a regional financial management information system (SIPKD) in Padang PEMKOT. This study is all regional work units that use the regional financial management information system and is also based on the results of the 80 respondents who used the regional financial manager information system who has worked in the Padang City Hall government. In addition, this study uses research respondents who are distributed directly and uses simple linear regression techniques that aim to test research data with the help of SPSS 25. The study uses the social influence of independent variables and one dependent variable, namely: interest in implementation regional financial management information system. The results showed that social influence has a significant influence on the interest in implementation a regional financial management information system.

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