scholarly journals Analisis Pengelolaan Alokasi Dana Desa Di Kecamatan Kema Kabupaten Minahasa Utara

2019 ◽  
Vol 10 (2) ◽  
pp. 57
Author(s):  
Meilany Kesek ◽  
Ventje Ilat ◽  
Jessy Warongan
Keyword(s):  
Planning Process ◽  
Test Validity ◽  
Basic Needs ◽  
Accurate Information ◽  
Purposive Sampling ◽  
Study Approach ◽  
Fund Allocation ◽  
Depth Interview ◽  
Consultative Body ◽  
The Village

Abstract. This study aims to analyze the management of village fund allocation in Kecamatan Kema North Minahasa Regency. This is a qualitative research with a case study approach. Data were obtained through in-depth interview techniques and documentation studies. The key informant is determined purposive sampling to obtain precise and accurate information results. The criteria of the informant is the old law of the village, the village secretary, village treasurer and village consultative body. In-depth and semistructured interviews were conducted . The triangulation method was used to test validity testing or data credibility and data source. Data were transcribed and analyzed. Themes/codings and the conceptualisation of the scientific statement were gained from the analysis. The interpretation results are inferred in narrative text. The results showed that the process of managing village funds allocation from planning, implementation, reporting and accountability were implemented consistently and accordingly with Permendagri 113 year 2014. There are only a few constraints for example in regulation. Regulation governing the planning process is not in accordance with the basic needs of priorities in each village, the limitation of knowledge and understanding of human resources, ineffective communication between the old laws of the village with other village devices and between the village's old law and society. Thus, the regulation should be enforced before the implementation of the village, hence  the proposal to the establishment of APBDesa would be implemented accordingly to the situation and conditions in the village. If this had happened, the planning process could answer the basic needs of priorities in Village, the local government should be more effective. Furthermore, they also should socialize and guide the village aparatus staff, in this case, the village treasurer should be informed and taught about SISKEUDES. Keywords: Village fund allocation management, village fund allocation constraintsAbstrak. Dalam penelitian ini bertujuan menganalisis Pengelolaan Alokasi Dana Desa di Kecamatan Kema Kabupaten Minahasa Utara. Metode penelitian menggunakan kualitatif dengan pendekatan studi kasus. Data diperoleh melalui teknik wawancara mendalam dan studi dokumentasi. Informan kunci ditentukan secara purposive sampling untuk mendapatkan hasil informasi yang tepat dan akurat. Kriteria informan adalah Hukum tua desa, Sekertaris desa, Bendahara desa dan Badan permusyawaratan desa. Wawancara menggunakan in-depth interview jenis semi terstruktur. Metode triangulasi digunakan dalam pengujian validitas atau kredibilitas data dan sumber data. Data transkrip yang diuraikan dari hasil wawancara di analisis dengan metode analisis kemudian diberi tema/ coding dan dilakukan konseptualisasi pernyataan ilmiah. Hasil interpretasi disimpulkan dalam teks naratif. Hasil penelitian menunjukkan bahwa dalam proses pengelolaan Alokasi Dana Desa mulai dari perencanaan, pelaksanaan, pelaporan dan pertanggungjawaban sudah mengacu pada Permendagri 113 Tahun 2014 hanya terdapat beberapa kendala misalnya pada regulasi. Regulasi yang mengatur pada proses perencanaan tidak sesuai dengan kebutuhan dasar prioritas yang ada di setiap desa, keterbatasan pengetahuan dan pemahaman sumber daya manusia, komunikasi yang tidak efektif antara hukum tua desa dengan perangkat desa lainnya maupun antara hukum tua desa dengan masyarakat. Dengan demikian seharusnya regulasi turun sebelum dilaksanakannya musrembang desa sehingga pada saat usulan sampai pada penetapan APBDesa sesuai dengan situasi dan kondisi yang ada di desa supaya proses perencanaan dapat menjawab kebutuhan dasar prioritas di desa, pemerintah daerah harus lebih efektif serta mengadakan sosialisasi dan bimbingan kepada perangkat desa dalam hal ini bendahara desa tentang SISKEUDES.Kata Kunci: Pengelolaan Alokasi Dana Desa, Kendala Alokasi Dana Desa

scholarly journals Analisis Pengelolaan Dan Pemanfaatan Dana Desa Di Kecamatan Damau Kabupaten Kepulauan Talaud

2017 ◽  
Vol 8 (2) ◽  
Author(s):  
Mariam Magdalena Salindeho ◽  
Lintje Kalangi ◽  
Jessy Warongan
Keyword(s):  
Local Government ◽  
Planning Process ◽  
Basic Needs ◽  
Accurate Information ◽  
Exploratory Research ◽  
Religious Leaders ◽  
Purposive Sampling ◽  
Depth Interview ◽  
The Village ◽  
Depth Interviews

Abstract. This study aims to analyze the Management and Utilization of Village Funds in District Damau Talaud Islands. This is a qualitative exploratory research. Data were obtained by in-depth interviews, observation and documentation study. Key informants were determined by purposive sampling to obtain correct and accurate information. Informants are Village Devices, Village Assistants, Religious Leaders and Customary People. Interviews were conducted by semi-structured in-depth interviews for about 45 to 60 minutes. The triangulation method was used in testing the validity or credibility of data and data sources. Interviews were transcribed into data transcriptions. The results of the interpretation are summarized in the narrative text. The results indicate that the management and utilization of village funds (starting from their planning, executing, administrating and responsibility) are conducted in accordance with Permendagri Number 113 year 2014. This research also found that there are several obstacles in the Management and Utilization of Village Funds in District Damau, for instance the regulations obstruct structure bureaucracy. Those regulations governing the planning process do not match the basic needs of the existing priorities in the village. Other obstacles are limited knowledge and understanding of human resources, ineffective communication between the village head and other village apparatus or between the village head and the community. It is thus the Permendesa must be in accordance with the situation and conditions in the village, so that the planning process can answer the basic needs of the priorities in the village. In addition, guidance and supervision from local government should be more effective including local government should conduct socialization and guide the village treasurer to understand SISKEUDES sufficiently.Keywords: Management of Village Funds, Benefit of Village Funds, Village Fund Issues.Abstrak. Dalam penelitian ini bertujuan menganalisis Pengelolaan Dan Pemanfaatan Dana Desa Di Kecamatan Damau Kabupaten Kepulauan Talaud. Penelitian ini adalah penelitian kualitatif dengan pendekatan eksploratif. Data diperoleh melalui teknik wawancara mendalam dan studi dokumentasi. Informan kunci ditentukan secara purposive sampling untuk mendapatkan hasil informasi yang tepat dan akurat. Para informan adalah Perangkat Desa, Pendamping Desa dan Tokoh Agama. Wawancara menggunakan In-depth interview jenis semi terstruktur selama 45 hingga 60 menit. Metode triangulasi digunakan dalam pengujian validitas atau kredibilitas data dan sumber data. Hasil interpretasi disimpulkan dalam teks naratif. Hasil penelitian menunjukkan bahwa dalam proses pengelolaan dan pemanfaatan Dana Desa mulai dari perencanaan, pelaksanaan, penatausahaan, pelaporan dan pertanggungjawaban sudah mengacu pada Permendagri Nomor 113 Tahun 2014. Penelitian ini juga menemukan beberapa hambatan dalam pengelolaan dan pemanfaatan dana desa, misalnya regulasi yang menyebabkan hambatan dalam struktur birokrasi. Regulasi yang mengatur pada proses perencanaan tidak sesuai dengan kebutuhan dasar prioritas yang ada di desa. Hambatan lainnya adalah keterbatasan pengetahuan dan pemahaman sumber daya manusia, komunikasi yang tidak efektif antara kepala desa dengan perangkat desa lainnya maupun antara kepala desa dengan masyarakat. Dengan demikian seharusnya regulasi turun sebelum dilaksanakannya musrembang desa sehingga pada saat usulan sampai pada penetapan APBDesa sesuai dengan situasi dan kondisi yang ada di desa supaya proses perencanaan dapat menjawab kebutuhan dasar prioritas di desa. Pembinaan dan pengawasan dari pemerintah daerah juga harus lebih efektif serta pemerintah daerah harus mengadakan sosialisasi dan bimbingan kepada bendahara desa tentang SISKEUDES.Kata Kunci: Pengelolaan Dana Desa, Manfaat Dana Desa, Hambatan Dana Desa. 

scholarly journals Analisis Efektivitas Pengelolaan Alokasi Dana Desa Pada Anggaran Pendapatan Dan Belanja Desa Tahun 2018 Di Desa Dawan Klod, Kecamatan Dawan, Kabupaten Klungkung

2020 ◽  
Vol 1 (1) ◽  
pp. 15-20
Author(s):  
Komang Ayu Diah Lestari ◽  
A.A.A.Erna Trisnadewi ◽  
L.G.P. Sri Eka Jayanti
Keyword(s):  
Community Empowerment ◽  
Primary Data ◽  
Research Subjects ◽  
Planning Stage ◽  
Purposive Sampling ◽  
Fund Allocation ◽  
Village Community ◽  
Village Government ◽  
Consultative Body ◽  
The Village

Abstract The aims of this study are to determine the Effectiveness of Village Fund Allocation Management in the 2018 Village Income and Expenditure Budget in Dawan Klod Village, Dawan District, Klungkung Regency, and to find out the factors that become obstacles in the Management of Village Fund Allocation in Dawan Klod Village. The sample method of this study uses a purposive sampling technique with a sample size of 30 respondents. The method uses to collect the data in this study are interviews and documentation. The data analysis uses in this study is descriptive qualitative methods with effectiveness ratios. The types of the data in this study are primary data and secondary data with research subjects consisting of the Village Government, the Village Consultative Body, the Village Community Empowerment Institute and the community of Dawan Klod Village. The result shows that the effectiveness of Village Fund Allocation Management in Dawan Klod Village in 2018 includes in the effective category, with an effectiveness level of (100%). With the support of the village program, 90% have been implemented. And at the planning stage, starting with the formation of an implementation team and the results of the development of community participation is very high and active in every activity, due to the transparency of the information conveyed by the Dawan Klod Village apparatus to the community. At the implementation stage it can be said to be effective, which is the use of the Village Fund Allocation budget can be resolved properly. In the accountability stage, the process of managing Village Fund Allocation is included in the effective category, in which the accountability report preparation is prepared by the Dawan Klod village government and there is an evaluation of activities carried out together with the Dawan Klod Village community. And in this study, there are no factors which become obstacles in the management of the Village Fund Allocation in Dawan Klod Village. Keywords: Effectiveness; Management; Village Budget and Revenue (Village Budget); Village Fund Allocation Abstrak Penelitian ini bertujuan untuk mengetahui Efektifitas Pengelolaan Alokasi Dana Desa pada Anggaran Pendapatan dan Belanja Desa Tahun 2018 di Desa Dawan Klod, Kecamatan Dawan, Kabupaten Klungkung dan untuk mengetahui faktor-faktor yang menjadi penghambat dalam Pengelolaan Alokasi Dana Desa di Desa Dawan Klod. Metode sampel dalam penelitian ini menggunakan teknik purposive sampling dengan jumlah sampel 30 responden. Metode pengumpulan data yang digunakan dalam penelitian ini adalah wawancara dan dokumentasi. Analisis data menggunakan metode deskriptif kualitatif dengan rasio efektivitas. Jenis data dalam penelitian ini adalah data primer dan data sekunder dengan subjek penelitian yang terdiri dari Pemerintah Desa, Badan Permusyawaratan Desa, Lembaga Pemberdayaan Masyarakat Desa dan masyarakat Desa Dawan Klod. Hasil penelitian menunjukan bahwa Efektifitas Pengelolaan Alokasi Dana Desa di Desa Dawan Klod Tahun 2018 termasuk dalam kategori efektif, dengan tingkat efektivitas sebesar (100%). Dengan didukung program desa yang terlaksana sebanyak 90%. Dan pada tahap perencanaan, dimulai dengan pembentukan tim pelaksana dan hasil musrembang partisipasi masyarakat sangat tinggi dan aktif disetiap kegiatan, dikarenakan transparansi informasi yang disampaikan oleh perangkat Desa Dawan Klod kepada masyarakat. Pada tahap pelaksanaan dapat dikatakan efektif, yang mana penggunaan anggaran Alokasi Dana Desa dapat terselesaikan dengan baik. Pada tahap pertanggungjawaban, proses pengelolaan Alokasi Dana Desa termasuk dalam kategori efektif, dimana penyusunan laporan pertanggungjawaban disusun oleh pemerintah Desa Dawan Klod serta adanya evaluasi kegiatan yang dilakukan bersama masyakat Desa Dawan Klod. Dan pada penelitian ini, tidak ditemukan faktor-faktor yang menjadi penghambat dalam pengelolaan Alokasi Dana Desa di Desa Dawan Klod. Kata Kunci: Efektivitas; Pengelolaan; Anggaran Pendapatan dan Belanja Desa (APB Desa); Alokasi Dana Desa

scholarly journals PROSES PERENCANAAN DAN PENGANGGARAN KEUANGAN DESA (Studi Di Desa-Desa Kecamatan Giri Mulya Kabupaten Bengkulu Utara)

2019 ◽  
Vol 7 (1) ◽  
pp. 61-76
Author(s):  
Baihaqi Baihaqi ◽  
Ratih Pelita Sari ◽  
Dri Asmawanti S
Keyword(s):  
Qualitative Research ◽  
Local Government ◽  
Human Resources ◽  
Planning Process ◽  
Village Community ◽  
Observation Process ◽  
Depth Interview ◽  
Community Data ◽  
Consultative Body ◽  
The Village

This research is a descriptive qualitative research that aims to explain the condition of planning process and budgeting of village finances in the villages of Giri Mulya Sub-district, North Bengkulu Regency. The informants of this research are the village head, village secretary, head of the village consultative body, the empowerment of the village community of Giri Mulya sub-district, and representatives from the community. Data were collected through observation process, in-depth interview and documentation. The results of this study indicate that village planning and village financial budgeting have been outlined in accordance with the prevailing regulations. In terms of timeliness, in determining the work plan of the local government and budget of village income and expenditure, there was a delay due to the lack of human resources quality and the problem of regulatory delays from the district that reached the village head.Keywords : planning and budgeting of village finances, Human Resources, regulatory

scholarly journals Local Knowledge “Makiriwo” in The Sustainable Livelihood Perspective (Case of Apulea Coconut Farm Community in North Halmahera Regency, Indonesia)

2019 ◽  
Vol 6 (3) ◽  
Author(s):  
Yosafat Kotalaha ◽  
Gatot Sasongko
Keyword(s):  
Social Capital ◽  
Qualitative Method ◽  
Physical Capital ◽  
Border Region ◽  
Sustainable Livelihood ◽  
Study Approach ◽  
Depth Interview ◽  
Farm Community ◽  
The Village

This study aims to describe a portrait of Apulea community in North Halmahera District which is located in the border region between Indonesia-Philippines and North Halmahera-West Halmahera District. This study uses a qualitative method with a case study approach that specifically describes a survival strategy for the sustainability of the livelihoods of coconut farmers in the village of Apulea in North Halmahera Regency, Indonesia. Retrieval of research data using in-depth interview techniques, document observation and study. The informants involved in this study were selected selectively based on livelihoods and experience using social capital and cultural capital as a strategy to achieve livelihood sustainability. The results of this study indicate that local knowlidge makiriwo is embodied in natural resource capital and social capital that is used to sustain life  amid barriers to acces to financial capital, physical capital and human capital.

scholarly journals E-Government-Based Village Fund Allocation Management

2021 ◽  
Vol 1 (2) ◽  
pp. 100-107
Author(s):  
Eka Susanti ◽  
Abdi Abdi ◽  
Rudi Hardi
Keyword(s):  
Financial Reporting ◽  
Planning Process ◽  
Technology Development ◽  
The Public ◽  
Fund Allocation ◽  
Strategic Role ◽  
Information And Communication ◽  
The Government ◽  
The Village ◽  
Implementation Stage

Information and communication technology development has produced a public service model through E-government. The government issued a policy, namely the formation of Village Fund Allocations (ADD), to manifest financial decentralization towards independent villages. The village has a very strategic role as a government organizational unit that deals directly with the community with all backgrounds, interests, and needs. The purpose of writing this thesis is to find out the E-government-Based Village Fund Allocation Management System in the Village Finance Application (Siskeudes) in Padakkalawa Village, Pinrang Regency. This study used descriptive qualitative research. Data collection techniques are carried out by direct observation, interviews, and documentation. The theory used in this study is the theory of Arifiyanto and Kurrohman based on four indicators, including planning, implementation, supervision, and reporting/responsibility. The results showed the E-government-Based Village Fund Allocation Management (Study Siskeudes in Padakkalawa Village, Pinrang Regency). In the planning process, Siskeudes obtain data information about the Village Strategic Plan, village RPJM and establish a village development work plan (RKPDes). At the implementation stage, Siskeudes is used for the APBDesa preparation process. For the supervision stage, Siskeudes is used to provide information to supervisors. Moreover, the Siskeudes accountability reporting stage is used to apply the principle of transparency or information disclosed to the public with evidence of the implementation of financial reporting displayed through information boards or accessed through the website.

scholarly journals Analisis Pengelolaan Aset Pemerintah Daerah Kabupaten Bolaang Mongondow

2017 ◽  
Vol 8 (2) ◽  
Author(s):  
Fitria Ayu Lestari Niu ◽  
Lintje Kalangi ◽  
Linda Lambey
Keyword(s):  
Asset Management ◽  
Planning Process ◽  
Resource Constraints ◽  
Asset Valuation ◽  
Study Approach ◽  
Depth Interview ◽  
Asset Inventory ◽  
And Control ◽  
Assets Management

Abstract. This study aims to analyze the suitability of the implementation the local assets management with regulations, analyze the constraints faced in the management of local assets and efforts made for better management of regional assets. This is a qualitative study with case study approach. Data were obtained through in-depth interview technique, documentation study and observation. The result of this research shows that the local asset management in Bolaang Mongondow is implemented based on Regulation by Minister of Home Affairs No. 19 of 2016 which covers the process of planning needs and budgeting, procurement, use, utilization, security and maintenance, assessment, deletion, alienation, administration and coaching, supervision and control. But the process of destruction has not been conducted. It is because the local government has judged that there is no property belonging to the region being eligible to be destroyed. Additionally, there are obstacles encountered in asset management that are low compliance of regional apparatuses, lack of local regulations for local asset management, ineffective asset inventories, insufficient human resource competencies, lack of firm leadership commitments and resource constraints in the form of budgets and facilities in local assets management. Efforts have been conducted such as asset valuation, legal audit, asset inventory and improvement in leadership commitment. However, these efforts are required to be strongly supported by the regulation in the form of local regulations, improvement in compliance, attitude, perception, and responsibility for regional apparatus, assertiveness by the leadership, need a reward and punishment strategy for the performance of regional apparatus, involving the steward in the planning process and the use of SIMDA-BMD for the administration process in each regional work unit.Keywords: Local Asset Management, Compliance, Human Resources, Asset InventoriesAbstrak. Penelitian ini bertujuan untuk menganalisis kesesuaian pelaksanaan pengelolaan aset daerah dengan regulasi, menganalisis kendala yang dihadapi serta upaya yang dilakukan untuk memperbaiki pengelolaan aset daerah yang lebih baik. Penelitian ini menggunakan metode kualitatif dengan pendekatan studi kasus. Data diperoleh melalui teknik wawancara yang mendalam, studi dokumentasi dan observasi. Hasil penelitian menunjukkan bahwa pengelolaan aset daerah Kabupaten Bolaang Mongondow dilaksanakan berdasarkan Permendagri No. 19 Tahun 2016 yang meliputi proses perencanaan kebutuhan dan penganggaran, pengadaan, penggunaan, pemanfaatan, pengamanan dan pemeliharaan, penilaian, penghapusan, pemindahtanganan, penatausahaan serta pembinaan, pengawasan dan pengendalian. Namun proses pemusnahan belum dilakukan karena pemerintah daerah menilai bahwa belum ada barang milik daerah yang memenuhi syarat untuk dimusnahkan. Kendala yang ditemui dalam pengelolaan aset yaitu rendahnya kepatuhan aparatur daerah, belum adanya peraturan daerah yang mengatur proses pengelolaan aset daerah, inventarisasi aset yang belum efektif, kompetensi sumber daya manusia yang belum memadai, lemahnya komitmen pimpinan serta kurangnya sumber daya dalam bentuk anggaran dan fasilitas dalam pengelolaan aset daerah. Upaya yang dilakukan yaitu mengadakan penilaian aset, legal audit, inventarisasi aset dan perbaikan dalam komitmen pimpinan. Namun upaya ini masih perlu didukung dengan adanya regulasi dalam bentuk peraturan daerah, perbaikan dalam hal kepatuhan, sikap, persepsi, dan tanggung jawab aparatur daerah, ketegasan pimpinan, adanya strategi reward dan punishment atas kinerja aparatur daerah, melibatkan pengurus barang dalam proses perencanaan serta penggunaan SIMDA-BMD untuk proses penatausahaan pada masing-masing SKPD.Kata Kunci: Pengelolaan Aset Daerah, Kepatuhan, Sumber Daya Manusia, Inventarisasi Aset. 

scholarly journals Village Fund Policy Implementation Strategy in Sumedang Regency

2021 ◽  
Vol 3 (2) ◽  
pp. 191-201
Author(s):  
Restu Widyo Sasongko ◽  
Ummu Salamah ◽  
Ikin Sodikin
Keyword(s):  
Profit Sharing ◽  
Community Empowerment ◽  
Observational Research ◽  
Successful Implementation ◽  
Factors Affecting ◽  
Study Approach ◽  
Fund Allocation ◽  
Funding Sources ◽  
The Village

According to its goals, the Village Fund Policy is successful if it improves the health of rural people and promotes equitable village growth. The aim of this analysis is to investigate and evaluate the factors that contribute to the successful implementation of the Village Fund policy in Sumedang Regency, as well as the strategies that can be implemented. The researchers used observational research techniques in conjunction with a case study approach. This approach was selected in order to gather reliable data for the purpose of identifying important factors affecting the Village Fund strategy. The findings indicate that a variety of factors contribute to the policy's progress in Sumedang Regency, including the affected priorities, the benefits provided, the required degree of improvement, the role of policymakers and program implementers, the resources deployed, and the power and strategies of the actors involved. Institutional characteristics, as well as conformity and responsiveness. However, it is well established that the resource element has been underutilized, with the village relying entirely on funding sources from the Village Budget, the Village Fund Allocation, and other profit-sharing funds for government administration, growth, and community empowerment.

scholarly journals Analisis Akuntabilitas Penyelenggaraan Kewenangan Dekonsentrasi Pada Kantor Badan Lingkungan Hidup Provinsi Sulawesi Utara

2018 ◽  
Vol 9 (1) ◽  
Author(s):  
Chintia S Aleng ◽  
Grace B Nangoi ◽  
Winston Pontoh
Keyword(s):  
Program Implementation ◽  
Central Government ◽  
Monitoring And Evaluation ◽  
Accurate Information ◽  
Purposive Sampling ◽  
Study Approach ◽  
Depth Interviews ◽  
Technical Guidance ◽  
Research Show

Abstract. The purpose of this research is to analyze the accountability of the implementation of deconcentration authority in Badan Lingkungan Hidup Provinsi Sulawesi Utara. This is a qualitative research with case study approach. Data were obtained by in-depth interviews, observation and documentation study. Key informants were determined by purposive sampling based on the criterias in order to get the exact and accurate information. Interviews were then transcribed into data transcription. They were analyzed, given code, and categorized into themes. Data were analysed by content analysis. The result of research show that the implementation of deconcentration authority in Badan Lingkungan Hidup Sulawesi Utara is conducted based on technical guidance for the implementation of environmental deconcentration authority that involve direction policy, planning, budgeting, implementation, reporting, monitoring and evaluation, performance assesment, guidance and supervision. However, the implementation of deconcentration is not yet accountable. It is because of the inefficient planning, ineffective maximization of the fundings source in prioritising regional needs optimally. The obstacles in implementing the programs successfully are: (1) rationalization of budget from central government to local government; (2) delay in deconcentration reporting to KPPN Manado; (3) inadequate availability of supporting facilities of deconcentration program implementation; (4) ineffective guidance and supervision. These obstacles have caused the determined target can not be accomplished in accordance to the achievement of realization.Keywords : Accountability, Authority Delegation, deconcentrated fund, Work ProgramAbstrak. Penelitian ini bertujuan untuk menganalisis akuntabilitas penyelenggaraan kewenangan dekonsentrasi pada Kantor Badan Lingkungan Hidup Provinsi Sulawesi Utara. Penelitian ini menggunakan metode kualitatif dengan pendekatan studi kasus. Data diperoleh dengan teknik wawancara mendalam, observasi dan studi dokumentasi. Informan kunci ditetapkan secara purposive sampling dengan syarat memenuhi kriteria yang ditetapkan untuk mendapatkan informasi yang tepat dan akurat. Hasil wawancara di-transcribe menjadi transkrip data, kemudian dianalisis, diberi kode, dan dikategorikan ke dalam tema. Analisis data menggunakan analisis isi. Hasil penelitian menunjukan bahwa Penyelenggaraan Kewenangan Dekonsentrasi pada Kantor Badan Lingkungan Hidup Provinsi Sulawesi Utara dilaksanakan berdasarkan petunjuk teknis penyelenggaraan dekonsentrasi bidang lingkungan hidup meliputi arah kebijakan, perencanaan, penganggaran, pelaksanaan, pelaporan, pemantauan dan evaluasi, penilaian kinerja, serta pembinaan dan pengawasan. Namun penyelenggaraan dana dekonsentrasi belum akuntabel, hal ini dikarenakan perencanaan yang belum efektif dan efisien dalam memaksimalkan sumber dana secara optimal untuk memprioritaskan kebutuhan daerah. Hambatan keberhasilan program disebabkan : (1) proses rasionalisasi anggaran dari pemerintah pusat kepada pemerintah daerah; (2) masih adanya keterlambatan pelaporan dekonsentrasi ke KPPN Manado; (3) belum memadainya ketersediaan sarana dan prasarana penunjang pelaksanaan program dekonsentrasi; (4) pembinaan dan pengawasan dekonsentrasi yang belum efektif dalam pelaksanaannya. Hal tersebut menyebabkan target yang telah ditetapkan belum sesuai dengan pencapaian realisasi.Kata Kunci : Akuntabilitas, Pelimpahan Kewenangan, Dana Dekonsentrasi, Program Kerja 

scholarly journals Analisis Penyebab Kerugian Pada PT Sumber Alfaria Trijaya Tbk Cabang Manado

2019 ◽  
Vol 10 (2) ◽  
pp. 14
Author(s):  
Siti Asmianti ◽  
Grace Nangoi ◽  
Jessy Warongan
Keyword(s):  
Internal Control ◽  
Qualitative Method ◽  
Narrative Form ◽  
Case Study Approach ◽  
Purposive Sampling ◽  
Study Approach ◽  
Interview Technique ◽  
Depth Interview ◽  
Improve Compliance

Abstract. This study aims to analyze the causes of losses at PT Sumber Alfaria Trijaya Tbk Branch Manado. This study was using qualitative method with case study approach. Data were obtained through in-depth interview technique, documentation study and observation. Key informants were determined by using purposive sampling that they meet the criteria set out to obtain accurate and precise information. Triangulation techniques were used to test the validity of data and data sources. The transcript data described from the interview results were analyzed using analytical methods consisting of the giving of themes/coding, conceptualizing scientific statements and interpreting them in a narrative form. The result of this research shows that there were 6 (six) causes of losses at PT Sumber Alfaria Trijaya Tbk Branch Manado, there were expansion, age of the company, fraud, insufficient internal control, human resource competency, and business competition among industries. The efforts made are reward and punishment strategies, improvement of human resources, and increasing sales by increasing franchise stores. Recommendations are to improve compliance, attitudes and responsibilities of employees for the work given to them, to improve the commitment of leaders to be more assertive and to improve supervision and internal control in order to enhance employee integrity to reduce the potential of fraud.Keywords: Retail, Compliance, Internal Control, FraudAbstrak. Penelitian ini bertujuan untuk menganalisis penyebab kerugian pada PT Sumber Alfaria Trijaya Tbk Cabang Manado. Penelitian ini adalah penelitian kualitatif dengan pendekatan studi kasus. Data diperoleh melalui teknik wawancara mendalam, observasi dan studi dokumentasi. Informan kunci ditetapkan secara purposive sampling dengan syarat memenuhi kriteria yang ditetapkan untuk mendapatkan informasi yang tepat dan akurat. Teknik triangulasi digunakan untuk menguji validitas data dan sumber data. Data transkrip yang diuraikan dari hasil wawancara dianalisis menggunakan metode analisis yang terdiri dari pemberian tema/coding, konseptualisasi pernyataan ilmiah dan menginterpretasikannya dalam bentuk narasi. Hasil penelitian menunjukkan bahwa terdapat 6 (enam) penyebab kerugian pada PT Sumber Alfaria Trijaya Tbk Cabang Manado, yaitu ekspansi, umur perusahaan, adanya fraud, pengendalian internal yang kurang memadai, kompetensi sumber daya manusia, serta persaingan usaha sesama industri. Upaya yang dilakukan yaitu adanya strategi reward dan punishment, perbaikan sumber daya manusia, serta meningkatkan penjualan dengan memperbanyak toko franchise. Saran yang diberikan adalah perlu adanya perbaikan dalam hal kepatuhan, sikap dan tanggung jawab karyawan terhadap pekerjaan yang diberikan, perlu memperbaiki komitmen pimpinan agar lebih tegas dan meningkatkan pengawasan serta pengendalian internal yang lebih terkontrol dalam hal meningkatkan integritas karyawan untuk mengurangi adanya potensi fraud.Kata Kunci: Ritel, Kepatuhan, Pengendalian Internal, Fraud.

scholarly journals STRATEGI PASANGAN SUAMI ISTRI DALAM MENJAGA KEHARMONISAN KELUARGA WANITA KARIR (Studi Kasus Wanita Karir di Desa Pucangan, Kelurahan Pucangan, Kecamatan Kartasura)

2018 ◽  
Vol 1 (1) ◽  
pp. 1
Author(s):  
Rakhma Annisa Putri ◽  
Thomas Aquinas Gutama
Keyword(s):  
Family Members ◽  
Purposive Sampling ◽  
Good Communication ◽  
Face To Face ◽  
The Public ◽  
Joint Activities ◽  
Study Approach ◽  
Depth Interview ◽  
Family Harmony ◽  
Career Woman

<p><strong>Abstract:</strong> This study aims to find out the dual role of women as well as the motivation of women to work in the public sector, and to know the impacts and strategies to maintain family harmony. This research is a qualitative research with case study approach. Data were taken with in-depth interview, observation, and documentation. While the technique of selecting informants used purposive sampling. And the data analysis used interactive model analysis. The research results indicate that the strategies of maintaining family harmony in the career woman are (1) Good communication among family members either direct communication with face to face and indirect communication using mobile phone media (2) Family time by utilizing leisure time with undertake joint activities aimed at closing relationships among family members (3) Commitment between husband and wife to be able to carry out obligations with full responsibility (4) Division of domestic duties.</p><p><strong> </strong></p><p><strong>Keywords</strong> : Strategy, Career Woman, Harmony, Family</p><p><strong>Abstrak</strong>: Penelitian ini bertujuan untuk mengetahui peran ganda perempuan serta motivasi perempuan untuk bekerja di sektor publik, dan untuk mengetahui dampak dan strategi untuk menjaga keharmonisan keluarga. Penelitian ini merupakan penelitian kualitatif dengan pendekatan studi kasus. Data diambil dengan wawancara mendalam, observasi, dan dokumentasi. Sedangkan teknik pemilihan informan menggunakan purposive sampling. Analisis data menggunakan analisis model interaktif. Hasil penelitian menunjukkan bahwa strategi menjaga kerukunan keluarga dalam karir wanita adalah (1) Komunikasi yang baik antar anggota keluarga baik komunikasi langsung dengan tatap muka dan komunikasi tidak langsung menggunakan media handphone (2) Waktu keluarga dengan memanfaatkan waktu senggang dengan melakukan kegiatan bersama yang bertujuan untuk membuat hubungan antar anggota keluarga semakin dekat (3) Komitmen antara suami dan istri untuk dapat melaksanakan kewajiban dengan penuh tanggung jawab (4) Pembagian tugas rumah tangga.</p><p><strong> </strong></p><p><strong>Kata kunci</strong>: Strategi, Karir Wanita, Harmoni, Keluarga</p>

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