scholarly journals Optimalisasi Fungsi Inspektorat dalam Pengawasan Keuangan Daerah di Kabupaten Kepulauan Talaud

2017 ◽  
Vol 8 (1) ◽  
Author(s):  
Angela Mulyani Matei ◽  
Herman Karamoy ◽  
Linda Lambey
Keyword(s):  
Local Government ◽  
Good Governance ◽  
Secondary Data ◽  
Research Data ◽  
Primary Data ◽  
Joint Commitment ◽  
Internal Auditor ◽  
Local Finance ◽  
Depth Interviews ◽  
Local Work

Abstract. The function of supervision by Inspectorate is crucial to ensure the management of local government is running effectively and efficiently. As the internal supervisor institution, Inspectorate should be able to optimize its functions based on The Rule of Minister of Home Affairs Number 64/2007 to create the good governance and clean government. This study is aimed to (1) determine the optimilising the function of Inspectorate in Talaud Island Municipality; (2) analyse the obstacles in optimilising the function of Inspectorate in Talaud Island Municipality; (3) analyse the strategies to optimize the function of Inspectorate in supervising local finance. This study is an exploratory qualitative research. Data were collected by in-depth interviews, observation, and study documentation from primary data and secondary data. The results show the function of Inspectorate in supervising local finance in Talaud Island Municipality is not optimal yet. It is, thus, strategies are required to overcome the obstacles in supervision of local finance by Inspectorate of Talaud Island Municipality. Strategies consist of to: (1) increase the quantitiy of inspector/audit staff; (2) increase of auditor competencies; (3) increase the allocation of supervision budget; (4) increase of facility supervision; (5) optimize the rule of internal auditor as consultant and catalyst; (6) punishment to local work unit (SKPD) staff who are not committed to conduct supervision; and (7) joint commitment of local government in supervision field. Keywords : supervision, optimilising, local finance, the rule of minister of home affairs number 64/2007 Abstrak. Fungsi Pengawasan Inspektorat sangat penting dalam menjamin penyelenggaraan pemerintahan daerah yang efektif dan efisien. Inspektorat sebagai lembaga pengawas internal pemerintah daerah harus mampu melaksanakan fungsinya berdasarkan Permendagri No. 64 Tahun 2007 secara optimal untuk mewujudkan tata kelola pemerintahan yang baik dan bersih. Penelitian ini bertujuan untuk : (1) mengetahui apakah fungsi Inspektorat Kabupaten Kepulauan Talaud sudah optimal;  (2) menganalisis kendala-kendala yang dihadapi Inspektorat Kabupaten Kepulauan Talaud dalam optimalisasi fungsi pengawasan keuangan daerah; (3) menganalisis upaya atau strategi Inspektorat Kabupaten Kepulauan Talaud dalam mengoptimalkan fungsi pengawasan keuangan daerah. Penelitian ini menggunakan jenis penelitian kualitatif dengan pendekatan eksploratori. Pengumpulan data dilakukan melalui wawancara, observasi dan studi dokumentasi yang bersumber dari data primer dan data sekunder. Hasil penelitian ini menunjukkan fungsi Inspektorat dalam pengawasan keuangan daerah di Kabupaten Kepulauan Talaud belum optimal, sehingga dibutuhkan strategi untuk mengatasi kendala-kendala dalam pelaksanaan fungsi pengawasan yakni (1) penambahan tenaga pengawas; (2) meningkatkan kompetensi APIP; (3) meningkatkan alokasi anggaran pengawasan; (4) penambahan fasilitas pengawasan; (5) mengoptimalkan peran APIP sebagai konsultan dan katalis; (6) pemberian sanksi tegas bagi SKPD yang lalai atau kurang berkomitmen terhadap pelaksanaan pengawasan; dan (7) adanya komitmen bersama pemerintah daerah dalam bidang pengawasan. Kata kunci: pengawasan, optimalisasi, keuangan daerah, Permendagri No. 64 Tahun 2007  

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 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

scholarly journals PEMANFAATAN MEDIA SOSIAL DALAM PENYAMPAIAN ASPIRASI MAHASISWA

2018 ◽  
Vol 5 (2) ◽  
pp. 1-5
Author(s):  
Linda Astuti
Keyword(s):  
Social Media ◽  
Secondary Data ◽  
Research Data ◽  
Primary Data ◽  
Online Data ◽  
Student Aspirations ◽  
Student Member ◽  
Field Notes ◽  
Use Of Social Media ◽  
Depth Interviews

This study aims to examine the use of social media in the delivery of student aspiration. Using a qualitative approach to the data collection techniques performed with primary data obtained by direct observation and the observation depth interviews with informants. While it is used with the photo documentation of secondary data field notes, journals, papers, and articles online. Data analysis techniques used to gather research data that is complete, reducing the data to focus on research, data presentation and conclusion. the results are confirmed the validity of the data by using the technique of triangulation. Informants were students who use social media Facebook Ilmu komunikasi Unras for give aspirations. The results showed tlat the use of social media in the delivery of student aspirations through'a Facebook Ilmu komunikasi Unras is also a concern of students and student participation to provide a solution to the problems faced by students. Meanwhile, based on thetheory of Cyber Community mown that the formation community Facebook Ilmu komunikasi Unras due to the same status as a student member ilmu komunikasi unras and becomes a means of delivering the aspirations of students.

scholarly journals OPTIMALISASI PENGAWASAN PENGELOLAAN KEUANGAN DAERAH DI KABUPATEN SIDOARJO

2015 ◽  
Vol 3 (1) ◽  
pp. 35
Author(s):  
Luchman Sanjaya
Keyword(s):  
Financial Management ◽  
Secondary Data ◽  
Primary Data ◽  
Literature Study ◽  
Work Unit ◽  
Local Finance ◽  
Regional Finance ◽  
Finance Control ◽  
Personalized Approach ◽  
Local Work

This study aimed to determine, describe and analyze the optimization of Inspectorate function in the Sidoarjo Regency in conducting oversight of financial management as well as strategies to overcome the weaknesses of local finance control by the Inspectorate in Sidoarjo Regency. This research used descriptive research through a qualitative approach. Data collected through the literature study come from primary data and secondary data. The results showed the optimization of supervision and financial management by the Inspectorate in Sidoarjo Regency has not been run in accordance with the monitoring mechanism and the regional finance authority. Some strategies are arranged to overcome obstacles in the control and management of local finance by Inspectorate Sidoarjo regency include: using a personalized approach to the audit in carrying out checks on the local work unit (SKPD), e-audit approach, increase of the inspector/auditor of local work unit (SKPD), the budgeting process on the inspection costs more planned, as well as an understanding of the apparatus is associated with budgeting.

scholarly journals SOCIAL CAPITAL AND LIVELIHOOD DIVERSIFICATION: TOURISM ENTREPRENEURSHIP IN A REMOTE AREA OF NORTH HALMAHERA, INDONESIA

2020 ◽  
Vol 9 (3) ◽  
pp. 286
Author(s):  
Yerik Afrianto Singgalen ◽  
Gatot Sasongko ◽  
Pamerdi Giri Wiloso
Keyword(s):  
Social Capital ◽  
Local Government ◽  
Social Relations ◽  
Secondary Data ◽  
Primary Data ◽  
Creative Economy ◽  
Livelihood Diversification ◽  
Coffee Shop ◽  
Regional Tourism ◽  
Depth Interviews

This article aims to describe the capability of public access to social capital as a form of livelihood diversification through tourism entrepreneurship. This idea was originated from the optimization of the tourism sector and the creative economy by the local government since 2017, aiming to encourage creative entrepreneurship in tourism, creative multimedia, and coffee shop businesses. This study was conducted in a qualitative approach; thus, primary and secondary data sources were used to analyze the data. The primary data was obtained through in-depth interviews and observations, while the secondary data was obtained from document studies. In this case, the in-depth interviews were conducted with the entrepreneurs. The participants involved as key informants had various backgrounds in tourism entrepreneurship such as travel agent and tour guide service, creative multimedia service, and coffee shop business. Furthermore, field observations were done based on activities or events, aiming to observe the process of involvement of these entrepreneurs in regional tourism activities during the events of “Torang Angkat Sampah” in 2017, “Tanjung Bongo Festival” in 2017, “North Galela Festival” in 2018, “Wonderful North Halmahera” in 2018, and “O Molulu Ma Akere” in 2019. The secondary data used was the Medium Term Program Plan of the Local Government Agencies of the Regional Tourism Department of North Halmahera Regency after there was a policy of creative economy development elaborated in the bureaucratic structure changes at the Regional Tourism Department. The results show that the availability of infrastructure, accessibility of information and transportation, and the capability of access to social capital were such a stimulus for the diversification of people’s livelihoods to run tourism, creative multimedia, and coffee shop businesses. Through social capital, entrepreneurs were strengthened by their social relations with various communities to have more consumers while also maintaining the business sustainability.

scholarly journals GEROJENE DALAM ADAT PERNIKAHAN SUKU KAILI DITINJAU DARI FIQHI MUNAKAHAT

2019 ◽  
Vol 8 (1) ◽  
pp. 77-102
Author(s):  
Bahdar
Keyword(s):  
Secondary Data ◽  
Research Data ◽  
Customary Law ◽  
Primary Data ◽  
The Past ◽  
Long Time ◽  
And Behavior ◽  
Central Sulawesi ◽  
Cultural Experts ◽  
Depth Interviews

This study specifically examines the implementation of gerojene in the custom of Kaili tribal marriage in terms of fiqh Munakahat. The problem raised was how to understand and implement gerojene according to the Kaili tribal wedding customary law. This research is based on the views of some cultural experts that tradition can be seen as an act and behavior that prevails in a society, both in the form of habits and rules that are worked on from generation to generation inherited from ancestors since time immemorial. The definition is that if it is associated with the Kaili tribe's marriage customs, namely gerojene, then what is meant is the actions and rules held in a marriage ceremony inherited from ancestors and have been held for a long time until today are still maintained and practiced in traditional wedding ceremonies the Kaili tribe in Central Sulawesi. This research data comes from secondary data in the form of theories quoted from books, research journals, fiqh munakahat, and other writings by quoting directly or indirectly. Primary data or data collected from the field of research. Primary data collection uses two types of methods. First observation. The researcher went to the research location. The location of this study was in two districts and one city. Donggala Regency, Sigi Regency and Palu City. This observation activity is to meet traditional Kaili figures. Both methods are in-depth interviews. This was intended to find out the understanding and implementation of gerojene customs in the Kaili tribe marriage through question and answer. The answers given will clarify the problem under study. Through this research, it is known that there are differences in the understanding and procedure for the implementation of gerojene in the Kaili tribal marriages of the past with the Kaili tribe today. The words gerojene were pronounced by the customary leader as the representative of the bride of the prospective wife. After that the prospective husband answered as his agreement. The end of this pledge of women and men has legitimately become husband and wife. This event must be attended by a mother father or representing men and women and witnessing traditional and family leaders.

scholarly journals Deskripsi Karakteristik Individu Transmigran di Kabupaten Banyuasin dan Ogan Ilir Provinsi Sumatera Selatan

2019 ◽  
Vol 3 (1) ◽  
pp. 61-71
Author(s):  
Malta Malta
Keyword(s):  
Formal Education ◽  
Total Population ◽  
Agricultural Land ◽  
Secondary Data ◽  
Research Data ◽  
Primary Data ◽  
Structured Interviews ◽  
And Performance ◽  
Motivation To Participate ◽  
Depth Interviews

Transfer of population is not only based on geographical inequality, but more important is to produce capital and human resources more optimally. the characteristics of transmigrants need attention, because this will affect the quality and performance of transmigrants at the transmigration site. The purpose of this study was to analyze the characteristics of transmigrant individuals. The study was conducted from May 2016 to January 2017. The total population was 3,537 transmigrant households. The number of the samples in this study was determined using Slovin formula. The study involved 359 respondents determined by stratified random sampling. The research data consisted of primary data and secondary data. The primary data was obtained through structured interviews, in-depth interviews, and field observations. The results of the study showed that the majority of transmigrants were of productive age (41-65 years), formal education was low, the majority of experiences were> 10 years of farming, most of the experience was following transmigration for 11-15 years, and motivation to participate in transmigration programs to obtain agricultural land.

PERANAN INSPEKTORAT KABUPATENSUMENEP DALAM MENCEGAH DAN MENDETEKSI FRAUD DI DINAS PENDIDIKAN SUMENEP

2015 ◽  
Vol 5 (1) ◽  
Author(s):  
Astri Furqani ◽  
Hafidhah .
Keyword(s):  
Local Government ◽  
Qualitative Study ◽  
Asset Management ◽  
Sampling Technique ◽  
Research Data ◽  
Qualitative Approach ◽  
Primary Data ◽  
The Government

In this era, a lot of activities that can not be separated from the practice of cheating or fraud , no exception In the government . Inspektorat Sumenep is the leading institution of internal Local Government in preventing and detecting fraud in the Local Government appropiate Perbup Sumenep No. 29 of 2008 . Dinas Pendidikan Sumenep need attention on the issue . This is due to Dinas Pendidikan Sumenep an agency with the largest number of assets and managing large budgets . These conditions led to the formulation of the problem is How Inspektorat Sumenep role in preventing and detecting fraud in Dinas Pendidikan Sumenep. This study used a qualitative approach in which the focus of this study is Inspektorat role in preventing and detecting fraud at Dinas Pendidikan Sumenep . Primary data obtained by direct interviews with the parties directly related to the determination of the source of research data in a qualitative study using nonprobability sampling . The sampling technique used was purposive sampling . The conclusion of this study, role of the Inspektorat Sumenep in the prevention of fraud in Dinas Pendidikan Sumenep still not maximal . This is due to Inspektorat Sumenep not supervise from the planning / budgeting and not optimal in overseeing and assisting the implementation of the SPIP as an instrument of fraud prevention in Dinas Pendidikan Sumenep . The role of Inspektorat Sumenep in the detection of fraud in Dinas Pendidikan Sumenep done by conducting an audit of financial and asset management in each financial year.Keywords: fraud, government, inspektorat.

scholarly journals Profitability, Marketing Efficiency and Value Addition of Timber Industry in Ife East Local Government of Osun State, Nigeria

2020 ◽  
Vol 24 (4) ◽  
pp. 589-595
Author(s):  
T.O. Babatunde ◽  
O.O. Babatunde ◽  
K.O. Babatunde ◽  
A.R. Aduloju ◽  
T. Oluwalana ◽  
...  
Keyword(s):  
Local Government ◽  
Secondary Data ◽  
Primary Data ◽  
Value Addition ◽  
Timber Industry ◽  
Marketing Efficiency ◽  
Total Profit ◽  
Age Range ◽  
Cost Of Transportation ◽  
Structured Questionnaire

The study focused on marketing and value of additions of timber in Ife East Local Government, Osun state Nigeria. Specifically, the study examined the market efficiency, determined the profitability of the timber business, examine the level of value addition and the constraints facing the timber industry. Data were collected with the use of primary and secondary data. Primary data needed for the study were generated from structured questionnaire. Fifteen sawmills were randomly selected and one hundred and fifty questionnaires were distributed to the timber marketer and furniture m firm. One hundred and forty eight were retrieved. The data collected were analyzed using descriptive and budgetary analyses. The result showed that males had the highest percentage (89.2%). Majority of the respondents were within the age range of 40 -50 years (83.8%) and most were married (81.8%) it was further revealed that (67.6%) had regular supply of their product and the means of transportation was lorry (44.6%). The study also revealed that benches with 42% added more value addition to the industry. It showed that the year 2013 had the highest efficiency with 2.6. The budgetary analysis showed that the average revenue for the industry for the year 2012-2018 ranged between N2, 285,108.45, 889,107.12. It also revealed that the total profit for the timber ranged between 7, 340, 54.59 and 2,304,897.47.government policy, inadequate facilities in the market, inadequate facilities in the market, inadequate credit facilities, inadequate power supply and high cost of transportation were some of the constraint faced by the timber industry in Ife East Local Government. Keywords; profitability, marketing efficiency, timber, value addition, industry

scholarly journals The Application of Powerpoint Media in Thematic Learning in The Second Grade of Elementary School

2019 ◽  
Vol 2 (1) ◽  
pp. 32
Author(s):  
Uzima Candrawati
Keyword(s):  
Lesson Plan ◽  
Secondary Data ◽  
Primary Data ◽  
Second Grade ◽  
Content Standards ◽  
Analysis Technique ◽  
Basic Competency ◽  
Thematic Learning ◽  
Depth Interviews

This study aimed to adjust the predetermined theme with the theme implemented. In addition, giving interesting presentations to students, and teachers can improve the quality of human resources in the field of technology and information. This study used a qualitative approach. Data sources consisted of primary data and secondary data through procedures for collecting data with participatory observation, in-depth interviews, and documentation studies. The data analysis technique in this study used domain techniques, taxonomic techniques, compound techniques, and theme techniques. For the process of checking the validity of the data, a triangulation process was carried out to obtain accurate research results. The results of the study obtained that in thematic learning using the Lesson Plan (RPP) to achieve a basic competency set out in the Content Standards and described in the syllabus through various learning behaviors of students.

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