scholarly journals Pengaruh Komitmen, Kualitas Sumber Daya Manusia, Gaya Kepemimpinan Terhadap Kemampuan Penyusunan Anggaran pada Pemerintah Kota Manado

2014 ◽  
Vol 5 (2) ◽  
Author(s):  
Peggy Rumenser
Keyword(s):  
Local Government ◽  
Human Resources ◽  
Leadership Style ◽  
Secondary Data ◽  
City Government ◽  
Primary Data ◽  
Validity And Reliability ◽  
Government Leadership ◽  
Work Units

The implementation of the local government can not be separated from the budget. In Regulation No. 13 of 2006, the draft budget work units contained in a document called the Draft Budget Unit (Rask). Rask standard includes expenditure analysis, a benchmark of the performance of standard costs as the principal instrument in the budget performance. The budget is important because it is used in the allocation of funds for the implementation of local government activities. In budgeting involvement of various work units (SKPD) in Manado City Government is indispensable. This is to improve the effectiveness and efficiency of governance and public service. This study aims to analyze Effect of Commitment, Quality of Human Resources, Leadership Style, to the ability of Local Government Budgeting in Manado. Sources of data in this study are primary data and secondary data in the form of a questionnaire. The population in this study is the employee on education (Department and Agency) Manado, and in this study the sampling method used was judgment sampling, the sample in this study is the Secretary, Head of Division (third tier). Data used in this study is mainly qualitative data were quantified by using multiple regression analysis. To test the quality of the data with validity and reliability. Besides testing the classical assumption of normality, multicollinearity and heteroscedasticity. The research proves that in partial Commitment, Quality of Human Resources does not affect the ability of Budgeting in Local Government Leadership Style Manado while variable positive effect on the ability of Local Government Budgeting in Manado.

scholarly journals STRATEGI PENINGKATAN KUALITAS LAPORAN KEUANGAN PEMERINTAH KABUPATEN KEPULAUAN ANAMBAS

2019 ◽  
Vol 9 (1) ◽  
Author(s):  
Harryanto Harryanto ◽  
Ma'mun Sarma ◽  
Abdul Kohar Irwanto
Keyword(s):  
Local Government ◽  
Human Resources ◽  
Rating Scale ◽  
Good Governance ◽  
Secondary Data ◽  
Financial Statement ◽  
Primary Data ◽  
Government Control ◽  
Purposive Sampling

ABSTRACTIn advance of the society demand due to implementation of Good Governance, it has encouraged local government to deliver an accountabiliy of reasonable and qualified finance statement reports. This research aimed to analyze the finance official persepsion’s towards the variable of the human resources competency in finance managerial, internal government control application system and local financial information system, to analyze the elements which become strenghts and weaknesses and to formularize the priority strategic in order to enhance the quality of financial statement reports in local government of Anambas Islands Regency. The type of data used in this research consist of primary data dan secondary data. The primary data were obtained by direct observation, interview and debriefing, and the questionnaire to the purposively respondents (purposive sampling) whereas the secondary data were obtained by literature review and documents research. The methods of analysis that were Rating Scale Analysis, SWOT Analysis and QSPM method. The research of study result indicates of the poor human resource competency in finance official that has become the weakness of enhancement of quality financial statement reports. The chosen of primary priority strategy that adequate and capable to be implemented is to enhance the quality of human resources in finance managerial of local government in order to establish financial statement reports.Key words :  Strategy on the improvement of quality of financial report, regional finance, Kepulauan Anambas Regency ABSTRAKMeningkatnya tuntutan masyarakat terhadap penyelenggaraan  pemerintahan yang baik telah mendorong pemerintah daerah menyampaikan laporan pertanggungjawaban berupa laporan keuangan yang wajar dan berkualitas. Penelitian ini bertujuan untuk : menganalisis persepsi pengelola keuangan terhadap variabel kompetensi sumber daya manusia pengelola keuangan, penerapan sistem pengendalian intern pemerintah dan sistem informasi keuangan daerah terhadap peningkatan kualitas laporan keuangan, menganalisis faktor-faktor yang menjadi kekuatan dan kelemahan dalam peningkatan kualitas laporan keuangan dan merumuskan strategi yang perlu diprioritaskan dalam peningkatan kualitas laporan keuangan pada Pemerintah Kabupaten Kepulauan Anambas. Jenis data yang akan digunakan dalam penelitian ini terdiri dari data primer dan data sekunder. Data primer diperoleh dengan cara observasi langsung, wawancara dan penyebaran kuesioner kepada responden yang dipilih secara sengaja (purposive sampling). Sedangkan untuk mendapatkan data sekunder berasal dari studi pustaka dan kajian terhadap dokumen terkait. Metode analisis yang digunakan adalah analisis rating scale, analisis SWOT dan metode QSPM.  Hasil penelitian menunjukkan bahwa lemahnya kompetensi aparatur pengelola keuangan menjadi kelemahan dalam peningkatan kualitas laporan keuangan. Strategi prioritas utama yang terpilih dan dapat diimplementasikan adalah meningkatkan kualitas SDM pengelola keuangan daerah dalam penyusunan laporan keuangan. Kata kunci : Strategi Peningkatan Kualitas Laporan Keuangan, Keuangan Daerah, Kabupaten Kepulauan Anambas

E. Analisis Kualitas Sumber Daya ManusiaTerhadap Ketepatan Waktu Laporan SPJ Pengeluaran (Studi Kasus pada Dinas Lingkungan Hidup Provinsi Jawa Timur)

2021 ◽  
Vol 6 (1) ◽  
pp. 53
Author(s):  
Mochamad Khoirul Machfuda ◽  
Hj. Nanik Kustiningsih MM.
Keyword(s):  
Human Resources ◽  
Primary Data ◽  
Valid Evidence ◽  
Data Source ◽  
Work Units ◽  
Operational Activities ◽  
Conducting Research ◽  
Internal Accounting ◽  
Regional Work

Abstrak Belanja Satuan Kerja Perangkat Daerah (SKPD) tentunya sangat berkaitan dengan setiap lembaga pemerintah. Belanja SKPD merupakan pengeluaran dana yang digunakan untuk membiayai kegiatan operasional kantor, dimana setiap pengeluaran atau belanja harus dilengkapi bukti yang lengkap dan sah yang akan digunakan untuk proses penyusunan SPJ Pengeluaran. Oleh karena itu, peneliti tertarik melakukan penelitian yang bertujuan untuk menganalisis pengaruh kualitas sumber daya manusia, pemanfaatan teknologi informasi, dan pengendalian akuntansi internal terhadap ketepatan waktu pelaporan SPJ Pengeluaran di Dinas Lingkungan Hidup Provinsi Jawa Timur. Penelitian ini menggunakan metode analisis kualitatif dan kuantitatif. Sumber data yang digunakan adalah data primer yang diperoleh langsung dari Dinas Lingkungan Hidup Provinsi Jawa Timur. Hasil penelitian menunjukkan bahwa Dinas Lingkungan Hidup Provinsi Jawa Timur  menunjukkan bahwa kualitas sumber daya manusia, memberikan pengaruh yang positif dan signifikan terhadap ketepatan waktu laporan SPJ Pengeluaran  Dinas   Kata Kunci : kualitas sumber daya manusia, ketepatan waktu, laporan pertanggungjawaban Abstract Expenditures for regional work units (SKPD) are of course closely related to every government agency. SKPD expenditure is an expenditure of funds used to finance office operational activities, where each expenditure or expenditure must be accompanied by complete and valid evidence that will be used for the process of preparing the SPJ for Expenditure. Therefore, researchers are interested in conducting research that aims to analyze the influence of the quality of human resources, the use of information technology, and internal accounting controls on the timeliness of reporting SPJ Expenditures at the Environmental Office of East Java Province. This research uses qualitative and quantitative analysis methods. The data source used is primary data obtained directly from the Environmental Office of East Java Province. The results showed that the Department of Environment of the Province of East Java showed that the quality of human resources had a positive and significant effect on the timeliness of the SPJ report on official expenditures.   Keyword : the quality of human resources,timeliness, accountability

scholarly journals AKUNTABILITAS DAN TRANSPARANSI PELAPORAN KEUANGAN PEMERINTAH DAERAH SERTA POTENSI WHISTLEBLOWING ATAS PENYALAHGUNAAN DANA

2018 ◽  
Vol 13 (1) ◽  
pp. 13-28
Author(s):  
Anggi Saputra ◽  
Intiyas Utami ◽  
Ika Kristianti
Keyword(s):  
Local Government ◽  
Financial Reporting ◽  
Good Governance ◽  
Secondary Data ◽  
Civil Servants ◽  
City Government ◽  
Primary Data ◽  
Government Agencies ◽  
Government Sector ◽  
High Level

The high level of corruption in the Indonesian government sector makes good governance difficult to achieve. Accountability and transparency is a must in the effort to realize good governance. The efforts to reduce the level of corruption in Indonesia is the awareness of civil servants to disclose the fraud in the workplace agencies. This research uses qualitative methods with the aim to describe the implementation of accountability and transparency of local government financial reporting as well as identify potential whistleblowing for misuse of funds. This research uses primary data in the form of in-depth interviews with informants and secondary data in the form of financial statements of Salatiga local government that has been audited by BPK. The resource persons in this research are civil servants domiciled in Salatiga City and work in SKPD Salatiga City in the finance department of each SKPD. The results of this research indicate that Salatiga City Government has been accountable and transparent in local government financial reporting as well as there is no potential whistleblowing for misuse of funds. The results of this research can be used as an evaluation material for government agencies to establish a good whistleblowing mechanism so that civil servants working in government agencies are more willing to disclose the fraud. Keywords: Accountability, Civil Servant, Good governance, Transparency, Whistleblowing.

scholarly journals TINGKAT KEPUASAN PENGUNJUNG TERHADAP KUALITAS PELAYANAN DAERAH WISATA PUNCAK TEMBOAN TOMOHON

2017 ◽  
Vol 13 (1) ◽  
pp. 35
Author(s):  
Ellen Grace Tangkere ◽  
Lorraine W. Th. Sondak
Keyword(s):  
Test Validity ◽  
Secondary Data ◽  
Primary Data ◽  
Quality Of Services ◽  
Validity And Reliability ◽  
High Interest Rate ◽  
Visitor Satisfaction ◽  
Advantages And Disadvantages ◽  
Low Performance

The purpose of this study is (1) to measure the level of visitor satisfaction of services in tourism so it can improve or develop the quality of services, (2) identify the advantages and disadvantages of what should be improved or developed to increase the number of visitors at the Heritage Temboan Peak. The study was conducted in the village of Rurukan Tomohon, Village of East Tomohon, Tomohon. The research was conducted during 2016. The primary and secondary data used in this study. Primary data obtained through interviews and direct observation. Interviews conducted using questionnaires that question and the answer has been determined and is given a score. The secondary data obtained from the study of literature in the form of literature, written sources has relevance to this study.Ssampling slection in this study using purposive sampling method. The number of samples in this study were 50 respondents. The analytical method used is the Importance Performance Analysis (IPA) test Validity and Reliability of the variables to be measured. This study found: (1) In general visitor attractions highlight Temboan already satisfied with the quality of services provided by Peak Temboan operators ie at a rate of 75.59%; (2) The service quality indicators which have a high interest rate with a low performance and get into the top priority category for increased need to receive special attention from the manager. The indicator is building a good physical facilities and have charm, cleanliness in environmental tourism, cleanliness of toilets is in the area attractions and the attitude of the staf (friendly, courteous and smiling).

scholarly journals Implementation of Democratic Leadership Style and Transformational Head of Madrasah in Improving The Quality

2021 ◽  
Vol 6 (1) ◽  
pp. 14-26
Author(s):  
Aulia Diana Devi ◽  
Subiyantoro Subiyantoro
Keyword(s):  
Leadership Style ◽  
Educational Institution ◽  
Descriptive Analysis ◽  
Secondary Data ◽  
Academic Programs ◽  
Data Sources ◽  
Primary Data ◽  
Quality Of Education ◽  
Democratic Leadership

The management of educational institutions or organizations is a very important issue in the world of education. Because the success of an educational institution depends on the leadership of the head of the madrasah. This research aims to find out the implementation of democratic leadership style and transformational head of Madrasah in MAN 1 Tulang Bawang Barat Lampung province. The method used is a descriptive analysis using a qualitative approach. This study uses primary data sources obtained through interviews and secondary data sources obtained through online media. The results showed that the ability of the principal to implement the vision and mission in improving the quality of education in MAN 1 Tulang Bawang Barat can be seen from the behavior of the principal in carrying out the preparation of the school's vision and mission with a joint discussion, the creation of an education program guided by the quality standards of education, and promoting civility, as well as mobilizing school residents to participate in improving the quality of education. The ability of the principal to communicate effectively in improving the quality of education in MAN 1 Tulang Bawang Barat is reflected in the principal's behavior in cultivating a disciplined lifestyle and interacting directly with school residents and in problem-solving through a system of discussions, meetings, or deliberations. then, the ability of the principal in developing academic and non-academic programs that can produce good quality for the school.

scholarly journals The Effect of Competence Human Resources, Implementing Commitments, Implementation of Regulation and Quality of Training on Compliance with Government Regulation Number 71 of 2010 Regarding Fixed Assets

2020 ◽  
Vol 5 (01) ◽  
pp. 46
Author(s):  
Dri Asmawanti-S
Keyword(s):  
Human Resources ◽  
Financial Management ◽  
Government Regulation ◽  
Linear Analysis ◽  
City Government ◽  
Primary Data ◽  
Fixed Assets ◽  
The City ◽  
Positive Effect

<pre><em><span>This study aims to test and prove the influence of human resource competencies, implementing commitments, implementing regulations, and the quality of training on compliance with government regulation number 71 of 2010 regarding fixed assets. The population in this study were all financial management apparatus in the Regional Devices Organization in the City Government of Bengkulu. The data used in this study are primary data, which was obtained by distributing questionnaires to the respondents. The sample in this study amounted to 146 respondents, data analysis was performed using SPSS version 22. Hypothesis testing used multiple linear analysis. The results showed that the competence of human resources, implementing commitment, the application of regulations, and the quality of training proved to have a positive effect on compliance with government regulation number 71 of 2010 regarding fixed assets.</span></em></pre>

scholarly journals Faktor-Faktor yang Memengaruhi Penerapan Penganggaran Berbasis Kinerja

2018 ◽  
Vol 3 (1) ◽  
pp. 1-12
Author(s):  
Ardyan Gulit Prasetya
Keyword(s):  
Human Resources ◽  
Leadership Style ◽  
Sampling Method ◽  
Analysis Method ◽  
Organization Commitment ◽  
Work Units ◽  
Method Analysis ◽  
Law Regulation ◽  
Reward And Punishment

This research aims to empirically examine the influence of Leadership Style, Organization Commitment, Quality of Human Resources, Reward, and Punishment, and Law Regulation regarding the implementation of Performance-Based Budgeting in work units in payment area of KPPN Bima. Sampling was done with the incidental sampling method. Analysis method that has been used is multiple linear regression. Results of hypothesis testing in this study indicate that leadership style, organization commitment, and quality of human resources have positive and significant impact of Performance-Based Budgeting. While, reward, punishment, and regulation have positive but insignificant influence on the implementation of Performance-Based Budgeting. Simultaneously, Leadership Style, Organization Commitment, Quality of Human Resources, Reward and Punishment, and Law Regulation have a positive and significant influence on the implementation of Performance-Based Budgeting in work units in payment area of KPPN Bima. Abstrak Penelitian ini bertujuan untuk menguji secara empiris pengaruh gaya kepemimpinan, komitmen organisasi, kualitas sumber daya manusia, penghargaan dan sanksi, serta aturan hukum terhadap penerapan Penganggaran Berbasis Kinerja pada satuan kerja di wilayah pembayaran KPPN Bima. Pengambilan sampel dilakukan dengan metode incidental sampling. Metode analisis yang digunakan adalah regresi linier berganda. Hasil dari pengujian hipotesis di dalam penelitian ini menunjukkan bahwa gaya kepemimpinan komitmen organisasi dan kualitas sumber daya manusia berpengaruh positif dan signifikan terhadap penerapan Penganggaran Berbasis Kinerja. Penghargaan dan sanksi serta aturan hukum berpengaruh positif, tetapi tidak signifikan terhadap penerapan Penganggaran Berbasis Kinerja. Secara simultan, gaya kepemimpinan, komitmen seluruh komponen organisasi, kualitas sumber daya manusia, penghargaan dan sanksi, serta aturan hukum berpengaruh positif dan signifikan terhadap penerapan Penganggaran Berbasis Kinerja pada pada satuan kerja di wilayah pembayaran KPPN Bima.

scholarly journals Competency Analysis of Human Resources and the Use of Information Technology on the Quality of Financial Reports in the Local Government of the City of Makassar

2021 ◽  
Vol 18 ◽  
pp. 1218-1222
Author(s):  
Petrus Peleng Roreng ◽  
Mira Bandhaso ◽  
Christina Jeane Tandirerung
Keyword(s):  
Information Technology ◽  
Local Government ◽  
Human Resources ◽  
Internal Control ◽  
City Government ◽  
Accounting System ◽  
Financial Reports ◽  
Regional Work ◽  
Positive Effect

This research is motivated because the role of human resources is very important in supporting public services. This study aims to examine the effect of human resource competence and the use of information technology on the quality of the financial reports of the Makassar City government. This research is also a quantitative approach, using primary data through interviews and questionnaires. Respondents in this study were part of the financial manager of the 26 regional work units (SKPD) of Makassar City. The variables in this study are the capacity of human resources and the use of information technology as for independent variables, and the quality of local government financial reports as the dependent variable. Data analysis used statistical methods with multiple regression analysis. The results show that the competence of human resources has a positive effect on the quality of local government financial reports. Indicates of the higher the competence of human resources in regional work unit to use of information technology has a positive effect on the quality of local government financial reports, the higher the level of use of information technology, the better it will be in producing quality local government financial reports that apply in City of Makassar. Besides of that, the leader in management should support the implementation of the local financial accounting system and internal control to order the improving of quality of local government financial report to be more optimal.

scholarly journals Pemutakhiran Kebijakan Smart Health City Secara Kolaboratif Sebagai Upaya Pelaksanaan Revolusi Mental: Studi Di Kota Depok

2020 ◽  
Vol 2 (2) ◽  
pp. 110-129
Author(s):  
Adam Dwi Juliansyah ◽  
Dyah Ayu Febriani ◽  
Hisyam Yusril Hidayat ◽  
Mohammad Hernanda Trianggoro ◽  
Vanissa Noorizqa Prastowo
Keyword(s):  
Public Health ◽  
Health Sector ◽  
Secondary Data ◽  
Strategic Plan ◽  
City Government ◽  
Primary Data ◽  
Healthy City ◽  
The Public ◽  
The Government

The problem in the health sector is one of the complicated problems faced by the government, this is evidenced by the extraordinary events (KLB) in various regions, one of which is the Hepatitis A outbreak in Depok that accumulates 306 cases. The main cause of these outbreaks is the low awareness and mentality of the public regarding the application of healthy and clean lifestyles and the government's preventive ability in terms of policies. Seeing this problem, the City Government of Depok has a strategic plan in the form of the Smart Healthy City (SHC) Depok policy as one of the policy efforts in order to improve the quality of public health through implementing technology and increasing competence in realizing the policy. This paper aims to review how the SHC Depok strategic plan policy can be collaboratively updated to carry out a mental revolution not only at the local government level, but also that policy can be understood by the public. The goal of the mental revolution is not only towards society, but also from the side of the government and various other parties. This paper was compiled from primary data in the form of in-depth interviews with various informants and secondary data from books, journals, and electronic sources. The expected outcome of the SHC Depok policy renewing itself is to improve the quality of services and improve the quality of public health based on preventive and collaborative actions.

scholarly journals The determinant of Budget Absorption in Jember University

2020 ◽  
Vol 9 (3) ◽  
pp. 78-85
Author(s):  
Noordiana Fourqoni Ardianne ◽  
Agung Budi Sulistiyo ◽  
Ahmad Roziq
Keyword(s):  
Human Resources ◽  
Secondary Data ◽  
Financial Statements ◽  
Primary Data ◽  
Goods And Services ◽  
Work Units ◽  
Planning Staff ◽  
The University ◽  
Budget Execution ◽  
Positive Effect

This study aims to determine the determinants of budget absorption at Jember University. Determinants of budget absorption include planning, budget execution, human resources, procurement of goods and services and coordination with other sectors or agencies. This study uses the positivism paradigm with a quantitative approach to test hypotheses, so the data analysis in this study uses hypothesis testing. The study was conducted at the University of Jember. Sources of data in this study are primary data sources and secondary data. Primary data in this study were obtained from questionnaires disebearkan to BPP Work Units, Planning Staff, and Finance Staff at the Head Office of Jember University. While the secondary data in this study is in the form of Jember University Financial Statements. The research sample was obtained using purposive sampling with a total of 63 people. The results showed that coordination with other sectors or agencies was an aspect that had a positive effect on budget absorption at Jember University.

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