scholarly journals Analisis Belanja Modal Pemerintah Daerah Kabupaten Kepulauan Talaud

2017 ◽  
Vol 8 (2) ◽  
Author(s):  
Richard D E Gaghauna ◽  
David P E Saerang ◽  
Jessy Warongan

Abstract. This research is aimed to understand the obstacles of disbursing capital expenditures in Talaud local government and strategies to overcome such problems. This is an exploratory qualitative research. The sampling method is purposive sampling. Data were collected by in-depth interviews and documentation studies. This study concludes that there are several obstacles in the capital expenditures obstacles within: (a) the stage of budget planning, (b) capital expenditure disbursement and (c) in the responsibility stage. The main factors causing those obstacles are the low quality of the human resources, lack of knowledges in performing their tasks and functions as the officers and providers to supplies, budget limitation, and lack of commitment of the district head, insufficient of continuous and periodic supervision. There are 4 types of strategy implemented to overcome the obstacles in relation to SWOT:  (1) SO (strengths-opportunities) strategies are used to overcome the low quality of the human resources and commitment of the district head, (2) WO (weaknesses-opportunities) strategies are employed to overcome budget limitation, (3) ST (strength-threats) strategies are conducted to resolve continuous and periodic supervision and evaluation for improvement, (4) WT (weakness-threats) strategies are implemented to solve insufficient  knowledge knowledges in performing their tasks and functions as the officers and providers to supplies.Keywords: Capital expenditure, Planning, Capital expenditure execution, monitoring.Abstrak. Penelitian ini bertujuan untuk mengetahui kendala atau penghambat pelaksanaan belanja modal Pemerintah Kabupaten Kepulauan Talaud dan bagaimana strategi mengatasinya. Metode penelitian yang digunakan adalah kualitatif dengan pendekatan eksploratif (exploratory approach). Teknik sampling penelitian ini adalah purposive sampling. Sedangkan teknik pengumpulan data adalah dengan wawancara, dan studi dokumentasi. Disimpulkan bahwa kendala dibagi menjadi (a) kendala Perencanaan anggaran, (b) pelaksanaan belanja modal dan (c) pertanggungjawaban. Faktor-faktor utama pendukung kendala adalah kendala rendahnya kualitas SDM, kendala kurangnya pemahaman terhadap tugas pokok dan fungsi pejabat pelaksana kegiatan dan penyedia barang/jasa, kendala ketersediaan anggaran dan kendala komitmen pimpinan daerah, kendala pengawasan dan evaluasi secara berkala dan terus menerus. Strategi yang diformulasikan adalah dengan mengunakan matrix SWOT, ditemukan 4 jenis strategi: (1) Strategi SO (strengths-opportunities) untuk mengatasi kendala penghambat rendahnya kualitas SDM dan komitmen pimpinan daerah, (2) Strategi WO (weaknesses-opportunities) digunakan untuk Untuk mengatasi kendala ketersediaan anggaran kendala, (3) Strategi Strategi ST (strength-threats) untuk mengatasi kendala pengawasan dan evaluasi secara berkala dan terus menerus, (4) Strategi WT (weakness-threats) untuk mengatasi kendala penghambat kurangnya pemahaman terhadap tugas pokok dan fungsi pejabat pelaksana kegiatan dan penyedia barang/jasa.Kata Kunci: Belanja modal, Perencanaan, Pelaksanaan belanja modal, Pengawasan.

Author(s):  
Retno Widiarini ◽  
Djazuly Chalidyanto ◽  
Eva Rusdianah

Background: The Healthy Indonesia Program is a government program implemented with the Family Approach (HIP-FA) through a survey on healthy families. However, the quality of the program depend on the performance of the Human Resources (HR). This study aims to examine various aspects of HR in implementing the program at health centers. Design and methods: Data were collected through in-depth interviews, Focus Group Discussions, and document review on eight informants at the Health Office center. Results: Four themes revealed from the study: being burdened, feeling overwhelmed, feeling incompetent, and confused managing technology. The results showed that the implementation of the HIP-FA survey is an additional burden for health center staff. Conclusions: It is necessary to strengthen the implementation of all programs through continuous training and education, positive affirmation, recalculating employee workload and remunerations.


Author(s):  
Inggar Ariani Karendra

<p>This study aims (1) to determine the quality of human resources at KPRI “Pertaguma” Madiun City, (2) To determine the development of business in KPRI “Pertaguma”, and (3) To determine the effect of the quality of human resources to the business development on KPRI “Pertaguma” Madiun City. The independent variable in this study is the quality of human resources while the dependent variable is business development. Sampling technique using a purposive sampling. The researcher uses purposive sampling technique as sampling technique. Results showed that there is difference between the effect of the quality of human resources to the business development on KPRI Pertaguma Madiun. Free variable at this research is the quality of human resource while variable tied is business development. It can be seen from the calculation of simple linear regression of Y = 61.738 + 0.210 X. Where the variable quality of human resources totaled</p>0.210 shows the influence of the quality of human resources to the business development are positively correlated, meaning that any increase in the quality of human resources 1% resulted in higher business development at 0.210 units. Based on the results of the analysis can be said to be a significant relationship between quality of human resources and the business development, meaning that there is difference business development of the quality of human resources to the business development on KPRI Pertaguma Madiun.


2017 ◽  
Vol 1 (1) ◽  
pp. 1-8
Author(s):  
Suazhari Suazhari

This study aimed to determine the effect of managers understanding of sharia financial accounting standards, and the influence of Islamic Sharia Supervisory Board on the quality of the financial statements of BPRS in Aceh. The qualified financial statements has principal characteristics: understandable, relevant, reliable and comparable. The manager understanding of Sharia Financial Accounting Standards and the role of Islamic Sharia Supervisory Board should play a role in achieving quality financial statements. Factor of limited human resources can be a factor that will not achieve the quality of financial reporting. Managers and Sharia Supervisory Board on the BPRS are two of the human resources role in BPRS operations. The sample in this study is the BPRS in Aceh. Survey respondents totaled 35 people who have positions in the BPRS as a director, managers and the Sharia Supervisory Board. Sampling was purposive sampling. The analysis method used is multiple linear regression using the computer software Statistical Package for Social Science (SPSS). The results of this study showed a significant effect between managers understanding of Sharia Financial Accounting Standards on the quality of financial reporting and the existence of a significant effect between the role of the Sharia Supervisory Board on the quality of financial statements.Penelitian ini bertujuan untuk mengetahui pengaruh pemahaman manajer tentang Standar Akuntansi Keuangan Syariah dan pengaruh Dewan Pengawas Syariah terhadap kualitas laporan keuangan BPRS di Aceh. Laporan keuangan berkualitas memiliki karakteristik kualitatif pokok yaitu: dapat dipahami, relevan, handal dan dapat dibandingkan. Pemahaman manajer tentang Standar Akuntansi Keuangan Syariah dan Peran Dewan Pengawas Syariah semestinya berperan dalam mewujudkan laporan keuangan yang berkualitas.Faktor keterbatasan sumber daya manusia dapat menjadi faktor yang menghalangi tidak tercapainya laporan keuangan yang berkualitas.Manajer dan Dewan Pengawas Syariah pada BPRS merupakan dua diantara sumber daya manusia yang berperan dalam operasional BPRS.Sampel pada penelitian ini adalah BPRS yang ada di Aceh.Responden penelitian berjumlah 35 orang yang memiliki jabatan di BPRS sebagai direktur, kepala bagian dan Dewan Pengawas Syariah.Pengambilan sampel secara purposive sampling. Metode analisis yang dipergunakan adalah regresi linear berganda dengan menggunakan software komputer Statistical Package for Social Science (SPSS).Hasil penelitian ini menunjukkan adanya pengaruh yang signifikan antara pemahaman manajer tentang Standar Akuntansi Keuangan Syariah terhadap kualitas laporan keuangan dan juga adanya pengaruh yang signifikan antara peran Dewan Pengawas Syariah terhadap kualitas laporan keuangan.


2021 ◽  
Vol 6 (1) ◽  
pp. 12-21
Author(s):  
Siti Dwi Yana

This writing discusses the effectiveness of the Pre-Work program in building human resources and the role of the Pre-employment program in building the quality of human resources. The objectives of this study were to: (1). Determine the effectiveness of the Pre-employment program in building resources amid the human pandemic. (2). Determine the role of the Pre-employment program in building the quality of human resources in the midst of a pandemic. By using a descriptive qualitative research approach, the type of data used in this study is primary data obtained from in-depth interviews with community recipients of the pre-work card program assistance. The research results obtained are: (1). Pre-employment programs are less effective in building human resources. (2). The Pre-employment Program plays a very important role in building the quality of human resources.


2020 ◽  
Vol 5 (2) ◽  
pp. 152-165
Author(s):  
Abdul Rohman ◽  
Agus Ismaya Hasanudin ◽  
Tri Lestari

The purpose of this research is to get the evidence about effect of human resources, government acconting standards, information technology untilization, internal control, and organizational commitment on the quality of local govermment finance. The population in this study is the Regional Device Organization (OPD) Kota Serang with samples secretary, heads of division and staff doing financial activities. Sample were selected by purposive sampling method. Data obtained by distributing questionnare directly to 128 responden and 82 quesionnare that can be processed. Analysis of data using multiple linear regressioner with SPSS (Statistics Product and Service Solution) 25


Jurnal IPTA ◽  
2015 ◽  
Vol 3 (1) ◽  
pp. 1
Author(s):  
I Wayan Agus Slamet ◽  
I Nyoman Sudiarta ◽  
I Wayan Suardana

The perception of tourist about accessibility from Penelokan village to Toya Bungkah destination” has objective to known the tourist perceptions of accessibility in Toya Bungkah destination. Kinds data used are primary data and secondary data. The data was gain through observations, depth interviews, questionnaires, literature studies, and documentations. Sampling was gain by purposive sampling to option the data of accessibility. The respondents was choose by using quota sampling. Analyzed the perception of tourist by using attitude scale (Likert scale) to measure the results. The result of the research showed that the tourist perceptions of accessibility to Toya Bungkah were : Condition about access from Penelokan to Toya Bungkah get average score was 3.10 is good enough, Quality of access from Penelokan to Toya Bungkah get average score was 3.20 is good enough, Comfortable of access from Penelokan to Toya Bungkah get average score was 3.14 is good enough, Condition transportasion after arrived from Penelokan to Toya Bungkah get average score was 3,48 is good, View at around access the tourist can see from Penelokan to Toya Bungkah get average score was 4.08 is good, Safety with the path from Penelokan to Toya Bungkah get average score was 3.50 is good, Perception of the tourist about Toya Bungkah get average score was 3.76 is good.


Author(s):  
Hani' Annadoroh ◽  
Yaslis Ilyas

Abstract. According to the Minister of Health Regulation no. 33/2015 (Permenkes 33) on Guidelines for Composing the Human Resources in the Health Field (HRH) Planning, planning for HRH must be done from the bottom up. In 2016, Depok City has implemented the regulation, but the results were not applicable. This qualitative study analyzes the process of creating the planning document at Depok City in 2017 through in-depth interviews and documentary research. We discovered that the 2017 HRH planning document in Depok City did not completely follow all the steps stated in Permenkes 33. Ineffective communication caused lack of commitment and support from the stakeholders, which in turn, caused the lack of support from the bureaucratic structure, such as standard operational procedures, regulation, and allocation of resources, whether it was manpower, funding, or facilities. Therefore, we recommend that the socialization or advocation process to the stakeholders to be increased.Abstrak. Menurut Peraturan Menteri Kesehatan nomor 33 Tahun 2015 tentang Pedoman Penyusunan Perencanaan Kebutuhan Sumber Daya Manusia dalam bidang Kesehatan (SDMK), perencanaan SDMK harus dilakukan secara berjenjang dari bawah ke atas. Di tahun 2016, kota Depok telah melaksanakan permenkes tersebut, akan tetapi hasilnya belum dapat dijadikan pertimbangan dalam manajemen kepegawaian. Penelitian ini merupakan penelitian kualitatif yang bertujuan untuk melakukan analisis terhadap pelaksanaan penyusunan dokumen perencanaan kebutuhan SDMK kota Depok tahun 2017 dengan teknik pengumpulan data berupa wawancara mendalam dan telaah dokumen. Hasil penelitian menunjukkan bahwa penyusunan dokumen perencanaan kebutuhan SDMK kota Depok tahun 2017 belum sesuai dengan tahapan yang terdapat dalam Permenkes 33 tahun 2015. Permasalahan disebabkan oleh komunikasi yang tidak efektif, yang menyebabkan tidak adanya komitmen dan dukungan dari pemangku kepentingan, sehingga tidak terdapat dukungan dari struktur birokrasi yang berupa SOP dan peraturan, dan alokasi sumber daya, baik manusia, dana, maupun fasilitas. Untuk itu, sebaiknya proses sosialisasi atau advokasi ke para pemangku kepentingan ditingkatkan.


2019 ◽  
Vol 9 (1) ◽  
Author(s):  
Harryanto Harryanto ◽  
Ma'mun Sarma ◽  
Abdul Kohar Irwanto

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-GIGI ◽  
2016 ◽  
Vol 4 (1) ◽  
Author(s):  
Krista V. Siagian

Abstract: The quality of public services in the era of globalization and regional authority, particularly in the field of health is a priority and the demands of society. This has to be supported by human resources in health facilities as the primary important factor to fulfil the qualified health services. Issues of human resources in health facilities that need attention are less efficient, effective, and professionalism in handling health problems. The seriousness of the government to anticipate and improve the quality of public services was stated with the establishment of national policies issued as a benchmark to assess the level of Indeks Kepuasan Masyarakat in KEP/25/KEP/M.PAN/4/2004. This study aimed to analyze the relationship between the discipline of human resources and the quality of public services in the Dental and Oral Clinic of Prof. Dr. R. D. Kandou Hospital in Manado.This was a descriptive analytical study with a cross-sectional design. Samples were 80 people obtained by using purposive sampling technique. The independent variable was discipline while the dependent variable was the quality of public services. The instrument used in this study was questionnaires. The result of chi square test to analyze the relatonship between discipline and the quality of public services showed a p value of 1.000 (>0.05). Conclusion: There was no significant relationship between discipline and the quality of public services in the Dental and Oral Hygiene Clinic Prof. Dr. R. D. Kandou Hospital in Manado. Keywords: discipline, human resources in health facilities, quality of public services Abstrak: Kualitas pelayanan publik di era globalisasi dan otonomi daerah khususnya pada bidang kesehatan merupakan prioritas dan tuntutan masyarakat. Hal ini harus didukung oleh Sumber Daya Manusia (SDM) kesehatan yang merupakan faktor penting dan penunjang utama dalam pemberian pelayanan kesehatan yang bermutu. Masalah yang perlu mendapat perhatian tentang SDM kesehatan ini ialah kurang efisien, efektif, dan profesionalisme dalam menanggulangi permasalahan kesehatan. Keseriusan pemerintah untuk mengantisipasi serta memperbaiki mutu dan kualitas pelayanan publik dengan dibentuknya kebijakan nasional yang diterbitkan sebagai tolok ukur menilai tingkat mutu yaitu Indeks Kepuasan Masyarakat (IKM) dalam Keputusan Menpan No. KEP/25/KEP/M.PAN/4/2004. Penelitian ini bertujuan untuk menganalisis hubungan antara disiplin tenaga SDM dan mutu pelayanan publik di Poliklinik Gigi dan Mulut BLU RSUP Prof. Dr. R. D. Kandou Manado. Jenis penelitian ini deskriptif analitik dengan desain potong lintang. Sampel penelitian sebanyak 80 pasien diperoleh dengan teknik purposive sampling. Variabel bebas ialah disiplin tenaga SDM di Poliklinik Gigi dan Mulut BLU RSUP Prof. Dr. R. D. Kandou Manado, sedangkan variabel terikat ialah mutu pelayanan publik. Instrumen penelitian ialah kuesioner. Hasil uji chi square untuk mengetahui hubungan disiplin dan mutu pelayanan publik mendapatkan nilai signifikansi 1,000 (>0,05). Simpulan: Tidak terdapat hubungan bermakna antara disiplin SDM dan mutu pelayanan publik di Poliklinik Gigi dan Mulut BLU RSUP Prof. Dr. R. D Kandou ManadoKata kunci: disiplin, tenaga SDM kesehatan, mutu pelayanan publik


2019 ◽  
Vol 9 (2) ◽  
Author(s):  
Khoirul Syahputra ◽  
Yusman Syaukat ◽  
Abdul Kohar Irwanto

ABSTRACTReformation agenda is in various fields. One of the reformation agenda is in implementing the good governance. Regulation of the home affairs minister No. 19 Year 2016 is the regulation to rule local government wealth becoming adequated, informative, transparent and accountable. The purpose of this study are evaluating, knowing and describing the regional management assets. This study also formulating priority strategies to improve regional assets management of the Anambas government. The data consists of primary and secondary data. Primary data was obtained from direct observation, interview and questioners with purposive sampling method. While the secondary data was obtained from literature and related documents. This study use rating scale analysis, SWOT and QSPM analysis. This study has shown the weaknesses of the human resources competeny in assets management was caused by lackig in guidance, supervision and controlling which influenced the assets managements performance. The priority strategy was improving the quality of human resources in managing and reporting the local goverment assets.Key words :  Strategy, improvement  management of BMDABSTRAKReformasi diberbagai bidang di pemerintahan salah satunya adalah manisfestasi pelaksanaan prinsip tata kelola pemerintahan yang baik (good governance), Permendagri No. 19 Tahun 2016 tentang pengelolaan BMD adalah wujudnya aturan yang mengatur suatu sistem pengelolaan kekayaan daerah yang memadai, informatif, transparan dan akuntabel. Tujuan penelitian ini untuk mengevaluasi, mengetahui dan mendeskripsikan proses pengelolaan BMD dan merumuskan strategi yang perlu diprioritaskan dalam meningkatkan pengelolaan BMD pada Pemerintah Kabupaten Kepulauan Anambas. Data 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 untuk menjawab tujuan penelitian adalah : analisis rating scale, analisis SWOT dan metode QSPM.  Hasil penelitian menunjukkan bahwa lemahnya komptensi SDM pengelola BMD tidak terlepas dari kurang optimalnya pembinaan, pengawasan dan pengedalian pada pengurus BMD dan ini juga berdampak pada kinerja aparatur pengelola BMD. Strategi prioritas yang tepat untuk diimplementasikan yaitu peningkatan kualitas SDM pengurus BMD dalam mengelola dan menyusun laporan BMD.Kata kunci: Strategi, Peningkatan Pengelolaan BMD.


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