scholarly journals Penerapan Sistem Pengendalian Intern Pemerintah (SPIP) Pada Kabupaten Gorontalo

2017 ◽  
Vol 8 (2) ◽  
Author(s):  
Fitrianty Paneo ◽  
Jullie J Sondakh ◽  
Jenny Morasa
Keyword(s):  
Human Resources ◽  
Internal Control ◽  
Government Regulation ◽  
Development Program ◽  
Secondary Data ◽  
Primary Data ◽  
Study Approach ◽  
Limited Budget ◽  
Level 3

Abstract. This study aims to analyze the suitability of GICS implementation in Gorontalo District with Government Regulation Number 60 Year 2008 on  GICS, the obstacles in the implemention of GICS  as well as what efforts have been made to overcome the obstacles of GICS implementation and to increase GICS maturity level in Gorontalo District. This is a qualitative research with case study approach. This study used primary and secondary data. Primary data were obtained from in depth interviews, observation and documentation. On the other hand, secondary data were in the form of documents related to the reseach. The results show that GICSin Gorontalo District has been implemented in accordance to Government Regulation Number 60 Year 2008. However, GICS level 3 (three) maturity targets have not yet been achieved and it means that the implementation of GICS still encounters many obstacles. The obstacles in the application of GICS in Gorontalo District are: 1) insufficient human resource competence, 2) the number of human resources is not in accordance with the needs of organization, 3) limited budget, 4) lack of compliance, 5) evaluation and documentation activities are not maximized yet, and 6) many activities have not been supported by Standard Operational Procedures (SOP). Furthermore, the efforts made to overcome the obstacles of GICS implementation are by 1) encouraging human resources development program such as substantive training and training of their own office, 2) maximizing budget, 3) establishing effective communications, 4) increasing the number of auditors and 5) building organizational commitment.Keywords: Implementation of Government Internal Control System (GICS), GICS Maturity Result, Constraints and efforts Abstrak. Penelitian ini bertujuan untuk menganalisis kesesuaian penerapan SPIP pada Kabupaten Gorontalo dengan PP 60 Tahun 2008 tentang SPIP, mengidentifikasi dan menganalisis kendala dalam penerapan SPIP serta upaya-upaya apa yang dilakukan dalam mengatasi kendala penerapan SPIP untuk peningkatan tingkat maturitas SPIP di Kabupaten Gorontalo. Penelitian ini menggunakan metode kualitatif dengan pendekatan studi kasus. Data yang digunakan adalah data primer, yang diperoleh melalui wawancara mendalam, observasi dan studi dokumentasi. Serta data sekunder berupa dokumen-dokumen terkait dengan penelitian. Hasil penelitian menunjukkan bahwa secara umum penerapan SPIP pada Kabupaten Gorontalo telah sesuai dengan PP 60 Tahun 2008 tentang SPIP. Namun, belum tercapainya target level 3 (tiga) maturitas SPIP di Kabupaten Gorontalo mengindikasikan bahwa penerapan SPIP masih mengalami banyak kendala. Kendala-kendala dalam penerapan SPIP yaitu; 1) kompetensi SDM belum memadai, 2) kuantitas SDM belum sesuai dengan kebutuhan organisasi, 3) terbatasnya anggaran, 4) kurangnya kepatuhan, 5) belum maksimalnya kegiatan evaluasi dan dokumentasi, dan 6) terdapat kegiatan yang belum didukung dengan Standar Operasional Prosedur (SOP). Upaya-upaya yang dilakukan untuk mengatasi kendala-kendala dalam penerapan SPIP yaitu: 1) program pengembangan SDM melalui diklat substantif dan pelatihan kantor sendiri, 2) memaksimalkan anggaran, 3) membangun komunikasi yang efektif, 4) menambah jumlah auditor dan 5) membangun komitmen organisasi.Kata kunci: Penerapan Sistem Pengendalian Intern Pemerintah (SPIP), Tingkat Maturitas Penyelenggaraan SPIP, Kendala dan Upaya.

Analisis Faktor-Faktor Penyebab Fraud Pada Badan Usaha Milik Daerah

2016 ◽  
Vol 3 (2) ◽  
pp. 97-119
Author(s):  
Muhamad Erfin Fatoni ◽  
Abdul Halim
Keyword(s):  
Human Resources ◽  
Control Systems ◽  
Internal Control ◽  
Secondary Data ◽  
Qualitative Approach ◽  
Primary Data ◽  
Fraud Triangle ◽  
Fraud Prevention ◽  
Internal Control System

The purpose of this research is to analyze the factors that cause the occurrence of fraud in PD BPR Bank Dearah X which is one of the regional owned enterprises of Local Government X and identify the steps ways of fraud prevention which is effective in PD BPR Bank Daerah X. This research uses a qualitative approach with a case study. This study uses the primary data and secondary data. This research uses many data collection techniques by conducting an interview, an observation and a documentation. The results show that the factors that cause the occurrence of fraud in PD BPR Bank Daerah X can be classified into four, namely: (1) the pressure that comes from the external and internal influence, (2) an opportunity or a chance due to the weakness of internal control systems owned by BPR , sanctions are not strict enough for the wrongdoers of fraud, and misuse of authority committed by directors, (3) rationalization, and (4) collusion. The ways of fraud prevention which are done by the management of PD BPR Bank Daerah X and based on the results of interviews conducted by the researchers, can be identified as follows: (1) An improvement of the internal control system in PD BPR Bank Daerah X, (2) An implementation of policy of know your employee (KYE) as an effort of fraud prevention by controlling the aspects of human resources (HR); (3) A creation of a special line of fraud reporting policy;and (4) An establishment of policies and sanction procedures. Keywords: Fraud, Regional Owned Enterprises, Fraud Triangle, Anti-fraud Strategy.

scholarly journals Manajemen Public Relations dan Reputasi Organisasi Lembaga Amil Zakat Dompet Dhuafa

2018 ◽  
Vol 2 (2) ◽  
Author(s):  
Ahmad Dimyati
Keyword(s):  
Public Relations ◽  
Single Case ◽  
Program Planning ◽  
Secondary Data ◽  
Evaluation Process ◽  
Primary Data ◽  
Study Approach ◽  
Programming Process ◽  
Main Message

ABSTRAKPenelitian ini bertujuan untuk mengetahui (1) metode identifikasi masalah Public Relations pada LAZ Dompet Dhuafa; (2) proses perencanaan dan pemrograman LAZ Dompet Dhuafa; (3) strategi aksi dan komunikasi LAZ Dompet Dhuafa; dan (4) proses evaluasi program LAZ Dompet Dhuafa. Penelitian ini menggunakan metode kualitatif dengan pendekatan studi kasus eksploratif jenis single case holistic. Data primer dalam penelitian ini diperoleh melalui wawancara mendalam, sementara data sekunder bersumber dari studi pustaka dan dokumentasi. Hasil penelitian menunjukkan bahwa LAZ Dompet Dhuafa tidak melakukan riset khusus terkait perencanaan program; riset yang dilakukan hanya melalui fakta-fakta baru di lapangan melalui program-program yang sudah ada sebelumnya. Perencanaan program tematik dan nontematik LAZ Dompet Dhuafa dilakukan melalui rapat kerja tahunan, sementara pesan utama yang ingin disampaikan kepada pihak eksternal disampaikan melalui website resmi dan media sosial. Adapun evalusi program yang dilakukan tidak melibatkan publik eksternal. Kata Kunci: Manajemen Public Relations, zakat, Dompet Dhuafa ABSTRACTThis study aims to determine (1) the method of identifying problems of Public Relations at LAZ Dompet Dhuafa; (2) the planning and programming process of LAZ Dompet Dhuafa; (3) the strategy of action and communication of LAZ Dompet Dhuafa; and (4) the evaluation process of the LAZ Dompet Dhuafa program. This study uses a qualitative method with an explorative case study approach and single case holistic. The primary data in this study were obtained through in-depth interviews, while the secondary data were obtained from literature and documentation. The results of the study show that LAZ Dompet Dhuafa does not conduct specific research related to program planning; the research only carried out through new facts in the field through the pre-existing programs. The planning of thematic and non-thematic program is carried out through annual work meetings, while the main message to be conveyed to public (external) is delivered through the official website and social media. Meanwhile, the evaluation of the program did not involve the external public. Keywords: Public Relations management, zakat, Dompet Dhuafa

scholarly journals ENHANCEMENT OF THE QUALITY OF HUMAN RESOURCES THROUGH TRAINING AND DEVELOPMENT PROGRAMS IN SCHOOLS

2021 ◽  
Vol 5 (2) ◽  
pp. 145-153
Author(s):  
Charlita Trihapsari ◽  
Fadhilah Mujahidah ◽  
Neneng Humairoh
Keyword(s):  
Human Resources ◽  
Development Program ◽  
Training And Development ◽  
Educational Goals ◽  
Development Programs ◽  
Study Approach ◽  
The Subject ◽  
Data Collection Technique

This study aims to analyze and understand the training and development program carried out by SMP YAMIS Jakarta in improving the quality of its human resources. This research uses a qualitative case study approach. The data collection technique is done through interviews, observation, and documentation. Data analysis is done through data presentation, data reduction, and concluding. The results showed that the training and development program carried out by SMP YAMIS Jakarta in improving the quality of its human resources was through the Subject Teacher Consultation (MGMP) activities which were carried out periodically by the existing schedule, involving teachers in seminars on learning methods that creative, innovative and fun, holding independent training in schools by inviting resource persons who are experts in the field, and programmed supervision carried out by school principals to employees regarding the achievement of planned educational goals. 

scholarly journals Implementasi Bina Pribadi Islam (BPI) dalam Membina Akhlak Peserta Didik di Sekolah Dasar Inspiratif Al-Ilham Kota Banjar

2021 ◽  
Vol 17 (2) ◽  
pp. 165
Author(s):  
Fani Fadliyani ◽  
Yosep Farhan Dafik Sahal ◽  
Muhamad Aris Munawar
Keyword(s):  
Qualitative Research ◽  
Elementary School ◽  
Data Collection ◽  
Personal Development ◽  
Research Method ◽  
Secondary Data ◽  
Primary Data ◽  
Case Study Approach ◽  
Study Approach

This study aims: (1) to determine the morals of students in SD Inspiratif Al-Ilham, Banjar City. (2) to determine the implementation of Islamic Personal Development (BPI) in building the morals of students at SD Inspiratif Al-Ilham, Banjar City. (3) to find out the results of the Islamic Personal Development (BPI) in building the morals of students at SD Inspiratif Al-Ilham, Banjar City. The purpose of this study was to determine the morals of students, the implementation of Islamic Personal Development and to find out the results of Islamic Personal Development in fostering the morals of students at SD Inspiratif Al-Ilham, Banjar City. This study used a qualitative research method with a case study approach. This study used data collection techniques using interviews, observation, and documentation study. The data used are primary data obtained directly from respondents regarding the implementation of Islamic Personal Development. Meanwhile, secondary data in the form of theories and other supporting data were obtained from literature and school archives documentation. All of these data are materials to describe the implementation of Islamic Personal Development (BPI) at SD Inspiratif Al-Ilham, Banjar City. The results of this study indicate that: (1) The morals of the students at SD Inspiratif Al-Ilham, Banjar City are good enough. (2) Implementation of Islamic Personal Development in fostering the morals of students at Inspiratif Al-Ilham Elementary School, Banjar City, namely through coaching which includes guidance by exemplary, guidance with habituation and guidance with advice (3) The results of the Islamic Personal Development (BPI) in fostering the morals of students at the Inspiratif Al-Ilham Elementary School, Banjar City are quite good, where students have been able to show behavior according to the existing indicators, including being able to carry out congregational prayers and prayers. sunnah dhuha and qiyamullail, reciting dhikr after every prayer and so on.

scholarly journals Pemberdayaan Ekonomi Keluarga Melalui Usaha Peningkatan Pendapatan Keluarga Sejahtera (UPPKS) (Studi Kasus di Desa Sukorejo Kecamatan Saradan Kabupaten Madiun)

2019 ◽  
Vol 7 (2) ◽  
pp. 116
Author(s):  
Sudarmiani, Waini Astuti
Keyword(s):  
Data Collection ◽  
Secondary Data ◽  
Data Sources ◽  
Primary Data ◽  
Economic Empowerment ◽  
Case Study Approach ◽  
Study Approach ◽  
Savings And Loan

<p><em>This study aims to determine the implementation of the UPPKS program, the role of UPPKS cadres, the supporting components of the UPPKS program and obstacles in family economic empowerment activities through the UPPKS program in Sukorejo Village, Saradan, Madiun. The type of research used is descriptive qualitative with a case study approach. Data sources used are primary data and secondary data. Data collection is done by observation, interviews and documentation. The validity of the data uses source triangulation. The results show, (1) The implementation of family economic empowerment through the UPPKS program in Sukorejo Village runs quite well in savings and loan activities. (2) The role of UPPKS cadres in Sukorejo Village is as facilitators in conveying what their members want to the UPPKS program organizers. (3) Supporting components in the implementation of UPPKS activities in Sukorejo Village are Village Village, Saradan PLKB, and BKKBN. (4) Obstacles in the process of family economic empowerment through the UPPKS program in Sukorejo Village, namely the existence of members who are less active in the activities of UPPKS groups and members who move domiciles, so that UPPKS members are reduced.</em></p>

scholarly journals EFEKTIVITAS PEMBERDAYAAN PETANI KOLAM MELALUI KELOMPOK BUDIDAYA IKAN UNTUK PENINGKATAN EKONOMI MASYARAKAT

2020 ◽  
Vol 1 (1) ◽  
pp. 78-86
Author(s):  
Abdul Rahman ◽  
Sahudi Sahudi ◽  
Pahri Pahri
Keyword(s):  
Secondary Data ◽  
Fish Farming ◽  
Primary Data ◽  
Feed Water ◽  
Analysis Techniques ◽  
Study Approach ◽  
Real Change ◽  
Risk Protection ◽  
Water Pumps

The phenomenon that occurs in East Koya that there is an empowerment program implemented by the Jayapura City Fisheries Department to Pond Farmers through the Fish Cultivation Group in East Koya, is the basis for researchers to conduct research onthe empowerment, the thing to be gained from this research is the form of empowerment provided and measure the effectiveness of this empowerment to pond farmers through the Fish Cultivation group. This thesis research is located in Koya Timur Village, Muara Tami District, Jayapura City. This study uses qualitative research with a case study approach that uses secondary data and primary data obtained through observation, interviews, and documentation techniques. Data analysis techniques carried out several stages of data reduction, data presentation, conclusions and data verification. The resultsof this study are a form of empowerment given to Pond farmers through the Fish Cultivation Group, such as the provision of fish seedlings, fertilizer, feed, water pumps and fish germination, besides that they are also given training in how to properly cultivatefish, counseling about fish farming activities and giving risk protection for fish farming business through an insurance card. and providing infrastructure such as irrigation or water irrigation. While seeing the effectiveness of this empowerment has beeneffective in the field, although it has not been entirely done using indicators of effectiveness, namely understanding the program, on target, on time, achieving goals and real change. One of these indicators is on time that hasn't been done in the field.

scholarly journals ANALISIS MATURITAS SISTEM PENGENDALIAN INTERN PEMERINTAH PADA PEMERINTAH KOTA PEKANBARU

2021 ◽  
Vol 2 (1) ◽  
pp. 143-165
Author(s):  
Ariesty Edward ◽  
Ria Nelly Sari ◽  
M Rasuli
Keyword(s):  
Control System ◽  
Internal Control ◽  
Government Regulation ◽  
City Government ◽  
Study Approach ◽  
Internal Control System ◽  
Level 3 ◽  
The Government ◽  
Data Collection Technique ◽  
Lack Of Commitment

This study aims to analyze the implementation of the Government Internal Control System (GICS) in the city government of Pekanbaru. This research is a qualitative research with a case study approach and a Soft System methodology in problem solving. The data collection technique in this research is by conducting in-depth interviews, observation and documentation. The results showed that GICS for Pekanbaru City had been implemented in accordance with Government Regulation Number 60 of 2008. SPIP for Pekanbaru City was already at level 3 (three) but there were obstacles in its implementation, namely lack of commitment, lack of understanding of GICS, disorderly filing of documents, mutations or the frequent turnover of employees in the Pekanbaru City Government, insufficient human resource competence, limited budgets. Efforts made to overcome the obstacles in implementing GICS are compiling, implementing and evaluating SOP activities as well as disseminating information to related parties, order filing documents for each activity , conduct socialization and technical guidance for all regional officials, carry out education and training for assessors, carry out consultations, improve performance and commitment with respect for achievement. This study has a contribution to the Pekanbaru city government in increasing the maturity level of its internal control system.

scholarly journals Tourism Potential and Strategy to Develop Competitive Rural Tourism in Indonesia

2021 ◽  
Vol 5 (2) ◽  
pp. 131-141
Author(s):  
Dina Mayasari Soeswoyo ◽  
◽  
Mellia Jeneetica ◽  
Liliana Dewi ◽  
Made Handijaya Dewantara ◽  
...  
Keyword(s):  
Local Governments ◽  
Swot Analysis ◽  
Secondary Data ◽  
Tourism Industry ◽  
Rural Tourism ◽  
Primary Data ◽  
Tourism Destination ◽  
Study Approach ◽  
Tourism Potential

This study aims to identify tourism potential and a set of strategies for a competitive rural tourism development using a case study in Sukajadi Tourism Village, Bogor Regency, West Java. This study is a descriptive qualitative type with an exploratory case study approach. Primary data were obtained from deep field observation and interview with key informants, while secondary data was obtained from the results of literature studies and documentation. This research used identification analysis techniques of 11 tourism components modified from several experts, CHSE analysis, work program government (PROKER), market preferences, and SWOT analysis as well as SWOT Matrix. The result of this study was obtained great potential and 15 main strategies for the development of the Sukajadi Tourism Village which is currently starting to grow, namely making serious and aggressive efforts on the internal aspects of village tourism destination, as well as collaboration with tourism industry and local governments to create a competitive rural tourism destination. An active and aggressive strategy is needed for the development of Sukajadi village as a competitive rural tourism destination, based on micro and macro perspectives.

scholarly journals Islamic Sukuk and Its Role in Supporting the Budget Deficit: Case Study on The Central Bank in The Jordan

2016 ◽  
Vol 8 (4) ◽  
pp. 173
Author(s):  
Abedalfattah Zuhair Al-abedallat
Keyword(s):  
Central Bank ◽  
Budget Deficit ◽  
Word Meaning ◽  
Secondary Data ◽  
Primary Data ◽  
Study Approach ◽  
Current Period ◽  
The Cost ◽  
Good Substitute

Market Sukuk (Arabic word meaning bond) grown very large in the recent period, which is similar to conventional Eurobonds, Islamic Sukuk increased in the current period, and it is a good substitute for conventional bonds, but in Jordan instruments Islamic Market still suffers a lot of obstacles, though that Jordan suffers greatly from debt and increasing annually, but there is no practical step by the central bank to issue instruments Islamic alternative for the issuance of government bonds.The purpose of the study to investigate the obstacles that prevented the issuance of central bank for those instruments, and the study approach is the Data was collected by two methods first, primary data was collected using questionnaire, second, secondary data was collected using literature.The study found that  there are obstacles prevented the issuance of central bank  the instruments Islamic including: regulatory risk, and liquidity risk, and regulatory obstacles, and the cost of issuance, and the research has recommended that: the central bank should prepare the laws to issuance Islamic sukuk, and the central bank should encourage the Islamic banks to issuance Islamic sukuk.

scholarly journals PERAN TEKNOLOGI INFORMASI DALAM MENGANTISIPASI KECURANGAN AKUNTANSI (Studi Kasus pada PT Bangkit Berkah)

2021 ◽  
Vol 6 (1) ◽  
pp. 57-66
Author(s):  
Debi Novalia ◽  
Hidayatul Kahfi ◽  
Rika Lidya
Keyword(s):  
Information Technology ◽  
Internal Control ◽  
Primary Data ◽  
Accounting Fraud ◽  
General Control ◽  
Study Approach ◽  
Control Framework ◽  
Role Of Information

ABSTRACTThe aim of this research is to find out the role of information technology of PT Bangkit Berkah. in anticipating occurrences of accounting fraud by focusing on the adequacy of the application of IT Control with the COSO Internal Control Framework. The data used to support this research are primary data obtained from interviews and observations. This research is a descriptive qualitative research with the case study approach. The results of the study showed that information technology implemented by PT Bangkit Berkah. is capable of anticipating occurrences of accounting fraud through both general control and application control. This also supports the reduction of accounting fraud experienced by PT Bangkit Berkah. However, the information system is still unintegrated because the data backup procedure is manually conducted. This deficiency results in several risks and threats for the company in maintaining the principle of data security in risk management.Keywords: Information Technology, Fraud in Accounting, Internal Control Systems. АBSTRАKPenelitian ini bertujuan untuk mengetahui peran teknologi informasi PT Bangkit Berkah dalam mengantisipasi kecurangan akuntansi. Penelitian ini berfokus pada kecukupan penerapan teknologi informasi PT Bangkit Berkah dengan IT Control yang telah dipopulerkan oleh COSO. Data yang digunakan untuk mendukung penelitian ini adalah data primer hasil wawancara dan observasi. Penelitian ini mengikuti desain penelitian studi kasus dengan pendekatan kualitatif deskriptif. Hasil penelitian menunjukkan bahwa teknologi informasi yang diimplementasikan oleh PT Bangkit Berkah dapat mengantisipasi kecurangan akuntansi baik yang dilakukan melalui pengendalian umum (general control) maupun pengendalian aplikasi (application control). Hal tersebut telah mengurangi terjadinya fraud yang telah dialami oleh PT Bangkit Berkah. Namun sebagai kelemahan yang masih ada, PT Bangkit Berkah masih menggunakan sistem yang tidak terintegrasi dan penyimpanan data secara manual. Kekurangan ini menimbulkan beberapa risiko dan ancaman bagi perusahaan dalam mempertahankan prinsip keamanan data dalam manajemen ris

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