scholarly journals Analisis faktor-faktor penghambat dalam pengadaan barang milik daerah di Kota Bitung

2018 ◽  
Vol 9 (2) ◽  
Author(s):  
Steady Bent' Tampanatu ◽  
Herman Karamoy ◽  
Jessy D.L Warongan
Keyword(s):  
Educational Background ◽  
City Government ◽  
Exploratory Research ◽  
Purposive Sampling ◽  
Goods And Services ◽  
Exploratory Approach ◽  
The City ◽  
Technical Guidance ◽  
Structure Communication

Abstract. The development and tecnological progress in procurement of goods in the city of Bitung make procurement official need to choose and observe about the providers of goods and services quaity and can provide benefits as big as to the existing society based on presidential rules on the procurementof goods and services. The study is a qualitative exploratory research. Respondents were chosen by purposive sampling. Data were collected by interviews, observation and documentation. Triangulation was conducted to validate data. This study concludes: (1) Procurement officers have not been able to perform their role in determining quality goods and services providers because they are still viewed as routines jobs; (2) Educational background and length of tenure as procurement officers do not affect the quality of goods and services produced by city government of Bitung; (3) Training and technical guidance are intended to improve  the quality of human resources, however the results of such activities are not optimal yet; (4) Communication is a supporting factor in the procurement process between the commitment maker and the procurement officer; (5) Personal or group interests, which always take precedence in the implementation of procurement of goods and services, have closed the opportunity to the other providers to supply their goods and or services.Keywords: Resources, Bureaucratic Structure, Communication and DispositionAbstrak. Adanya perkembangan dan kemajuan teknologi dalam pengadaan barang dipemerintahan Kota Bitung menjadikan pejabat pengadaan perlu memilih dan mencermati tentang penyedia barang dan jasa yang berkualitas dan dapat memberikan manfaat yang sebesarnya kepada masyarakat yang ada berdasarkan aturan presiden tentang pengadaan barang dan jasa.Penelitian dilakukan dengan menggunakan metode penelitian kualitatif dengan pendekatan eksploratif (exploratory approach). Pemilihan responden mengunakan purposive sampling. Teknik pengumpulan data digunakan teknik wawancara, observasi dan dokumentasi. Dalam validitas data digunakan metode triangulasi. Berdasarkan hasil analisis dan pembahasan maka dapat disimpulkan bahwa: (1) Para pejabat pengadaan barang dan jasa yang menjadi informan cenderung belum dapat melakukan perannya dalam menentukan penyedia barang dan jasa yang berkualitas, karena masih dipandang pekerjaan tersebut sebagai suatu pekerjaan rutinitas; (2) Latar belakang pendidikan dan lamanya masa jabatan sebagai pejabat pengadan tidak mempengaruhi kualitas barang dan jasa yang dihasilkan oleh pemerintah Kota Bitung; (3) Dalam meningkatkan kualitas sumber daya manusia pelatihan atau bimbingan teknis menjadi salah satu sarana yang sering diikuti pejabat pengadaan tetapi hasilnya belum maksimal terkesan hanya untuk realisasi penyerapan anggaran; (4) Komunikasi menjadi faktor pendukung ditahapan proses pengadan antara pejabat pembuat komitmen dan pejabat pengadaan; (5) Kepentingan pribadi atau kelompok, yang selalu didahulukan dalam pelaksanaan pengadaan barang dan jasa tanpa membuka ruang dan kesempatan yang sama kepada pihak penyedia yang lain.Kata Kunci: Sumber daya, Struktur Birokrasi, Komunikasi dan Disposisi

scholarly journals PENGARUH FAKTOR LATAR BELAKANG PENDIDIKAN TERHADAP KUALITAS LAPORAN KEUANGAN MELALUI PENEGTAHUAN AKUNTANSI SEBAGAI VARIABEL INTERVENING

2017 ◽  
Vol 1 (2) ◽  
Author(s):  
Anastasya Herwinanti Kusuma Putri
Keyword(s):  
Empirical Evidence ◽  
Financial Statements ◽  
Educational Background ◽  
Purposive Sampling ◽  
Educational Backgrounds ◽  
Medium Enterprise ◽  
The City

This study aims to provide empirical evidence that educational backgrounds affect the knowledge of accounting. As well as accounting knowledge affect the quality of financial statements. This study uses purposive sampling, where the sample is the owner of the existing SMALL MEDIUM ENTERPRISE business in the city of Surabaya. The questionnaire used in this study to collect data, and data in the analysis using Smart PLS (Partial Lease Square). The results of this study indicate the influence of educational background on accounting knowledge and the influence of accounting knowledge on the quality of financial statements. Based on the results of research and limitations of research that has been described above, it can suggest the following accounting knowledge for entrepreneurs SMALL MEDIUM ENTERPRISE very useful for the development and progress of business.

scholarly journals Analisis Pengelolaan Dana Bantuan Operasional Sekolah (BOS) pada Satuan Pendidikan Dasar di Kota Kotamobagu

2017 ◽  
Vol 8 (2) ◽  
Author(s):  
Julianti Pontoh ◽  
Ventje Ilat ◽  
Hendrik Manossoh
Keyword(s):  
Human Resources ◽  
Central Government ◽  
Analysis Data ◽  
Point Of View ◽  
Exploratory Research ◽  
North Sulawesi ◽  
School Committee ◽  
Exploratory Approach ◽  
The City

Abstract. Indonesian Government has increased the quality of their education. One of their efforts is by providing School Operational Funding. However, there is a lack of supervision in managing the funding. BPK, BPKP, Inspectorate of North Sulawesi Province and the city of Kotamobagu had not yet conducted any audit on the fundings from 2012 to 2016. BPK has only monitored or controlled the funding whether they are genuinely transferred from central government to School Education Unit and to each school in City of Kotamobagu. From the supervising point of view, nor has School Committee implemented their supervising functions sufficiently. Therefore, this research is intended to investigate such phenomena. This is a qualitative exploratory research. Data were collected by in-depth interviews and document analysis. Data were validated by triangulations: researchers, theory and sources of data. Findings indicate that there are some constraints in managing BOS: supervision, human resources, communication and bureaucracy structure. Those four factors are crucial in relation to manage the funding complying with regulations.       Keywords:  School Operational Funding Management, Supervision, Human Resources, Communication and Bureaucracy StructureAbstrak. Pemerintah Republik Indonesia berusaha meningkatan pelayanan dan kualitas pendidikan dengan memberikan Bantuan Operasional Sekolah (BOS). Akan tetapi, kurangnya pengawasan dalam pengelolaan dana BOS di Kota Kotamobagu sangatnya tadi lapangan. BPK, BPKP, Inspektorat Propinsi Sulawesi Utara maupun Inspektorat Daerah Kota Kotamobagu belum melakukan audit terhadap pengelolaan dana BOS di Kota Kotamobagu dari tahun 2012 sampai tahun 2016. Selama ini BPK tidak melakukan audit tapi hanya sekedar mengontrol atau memonitoring apakah dana BOS yang disalurkan dari pusat telah diterima oleh Satuan Pendidikan Dasar di Kota Kotamobagu sesuai dengan dana yang ditransferkan ke rekening masing-masing sekolah. Dari segi pengawasan masyarakat, komite sekolah yang seharusnya menjalankan fungsi ini juga tidak melakukannya dengan baik. Oleh sebab itu, penelitian ini bertujuan untuk menganalisis fenomena yang terjadi. Penelitian ini menggunakan metode penelitian kualitatif dengan pendekatan eksploratori (exploratory approach). Data diperoleh melalui wawancara mendalam (indepth interviews), dan dokumentasi (documentation). Sedangkan validitas data yang digunakan adalah triangulasi peneliti, triangulasi teori, dan triangulasi sumber data.Hasil analisis dan pembahasan menyimpulkan bahwa terjadi beberapa hambatan dalam pengelolaan dana BOS. Hambatan-hambatan tersebut adalah masalah-masalah yang terjadi karena pengawasan, sumber daya, komunikasi dan struktur birokrasi. Keempat hal tersebut sangat penting dalam hubungannya dengan pengelolaan dana BOS agar pelaksanannya sesuai dengan regulasi yang ada.Kata Kunci: Pengelolaan Dana BOS, Pengawasan, Sumber Daya, Komunikasi dan Struktur Birokrasi

scholarly journals Investigasi Pengetahuan Dan Pemahaman Anggota Dewan Perwakilan Rakyat Daerah (DPRD) tentang Penganggaran Berbasis Kinerja di Kota Bitung

2017 ◽  
Vol 8 (2) ◽  
Author(s):  
Josephien Polii ◽  
Lintje Kalangi ◽  
Linda Lambey
Keyword(s):  
Financial Management ◽  
Educational Background ◽  
Exploratory Research ◽  
Purposive Sampling ◽  
Limited Budget ◽  
Factors Influencing ◽  
Exploratory Approach ◽  
Level Of Knowledge ◽  
Performance Budget ◽  
Personal Interests

Abstract. The existence of budgetary reform in local financial management from traditional budget to performance budget requires DPRD members as executive partners to know and understand performance-based budgeting. This study is intended to investigate and obtain evidence empirically concerning knowledge and understandings of DPRD members on Performance-Based Budgeting and factors influencing them. It also includes the implementation of Performance-Based Budgeting in Bitung city. The study is a qualitative exploratory research. Respondents were chosen by purposive sampling. Data were collected by interviews, observation and documentation. Triangulation was conducted to validate data. This study concludes: (1). As many as 58% DPRD members did not understand the concept of Performance-based budgeting; (2). Educational background and length of tenure do not affect the level of knowledge and understandings of the DPRD members; (3) they often to attend trainings and technical meetings but the results have not been fullest; (4). Legislative and Executive communicate to support implementation; (5). Obstacles found are regulation, group or personal interests, leader commitment, or implementation execution, limited budget and insufficient of elements and indicators.Keywords: Knowledge, Understandings, Human Resources, Communication, Interests, CommitmentAbstrak. Adanya reformasi penganggaran dalam pengelolaan keuangan daerah dari traditional budget ke performance budget menuntut anggota DPRD sebagai mitra eksekutif untuk mengetahui dan memahami apa itu penganggaran berbasis kinerja. Penelitian ini bertujuan untuk menginvestigasi dan memperoleh bukti secara empiris mengenai pengetahuan dan pemahaman Anggota DPRD tentang Penganggaran Berbasis Kinerja, dan faktor–faktor yang mempengaruhi pengetahuan dan pemahaman anggota DPRD tentang PBK serta implementasinya di Kota Bitung. Penelitian dilakukan dengan menggunakan metode penelitian kualitatif dengan pendekatan eksploratif (exploratory approach). Pemilihan responden menggunakan purposive sampling. Teknik pengumpulan data digunakan teknik wawancara, observasi dan dokumentasi.  Untuk validitas data digunakan metode triangulasi. Berdasarkan hasil analisis dan pembahasan maka dapat disimpulkan bahwa: (1). Sebanyak 58% dari anggota dewan cenderung tidak memahami konsep dasar dari penganggaran berbasis kinerja; (2). Latar belakang pendidikan dan lamanya masa jabatan tidak mempengaruhi tingkat pengetahuan dan pemahaman para anggota dewan; (3). Dalam meningkatkan kualitas sumber daya manusia pelatihan atau bimbingan teknis menjadi salah satu sarana yang sering diikuti oleh para anggota dewan tetapi hasilnya belum maksimal; (4). Komunikasi menjadi faktor pendukung ditahapan PBK dalam hubungan kemitraan antara legislatif dan eksekutif; (5). Regulasi, kepentingan pribadi atau kelompok, komitmen pimpinan atau pelaksana implementasi, keterbatasan anggaran serta tidak terpenuhinya elemen dan indikator PBK menjadi kendala dalam pelaksanaan PBK di Kota Bitung.Kata Kunci: Pengetahuan, Pemahaman, SDM, Komunikasi, Kepentingan, Komitmen.

scholarly journals PENGARUH FAKTOR LATAR BELAKANG PENDIDIKAN TERHADAP KUALITAS LAPORAN KEUANGAN MELALUI PENEGTAHUAN AKUNTANSI SEBAGAI VARIABEL INTERVENING

2018 ◽  
Vol 1 (2) ◽  
Author(s):  
Anastasya Herwinanti Kusuma Putri
Keyword(s):  
Empirical Evidence ◽  
Financial Statements ◽  
Educational Background ◽  
Purposive Sampling ◽  
Educational Backgrounds ◽  
Medium Enterprise ◽  
The City

This study aims to provide empirical evidence that educational backgrounds affect the knowledge of accounting. As well as accounting knowledge affect the quality of financial statements. This study uses purposive sampling, where the sample is the owner of the existing SMALL MEDIUM ENTERPRISE business in the city of Surabaya. The questionnaire used in this study to collect data, and data in the analysis using Smart PLS (Partial Lease Square). The results of this study indicate the influence of educational background on accounting knowledge and the influence of accounting knowledge on the quality of financial statements. Based on the results of research and limitations of research that has been described above, it can suggest the following accounting knowledge for entrepreneurs SMALL MEDIUM ENTERPRISE very useful for the development and progress of business. DOI 10.5281/zenodo.1214926

Empresas familiares en zonas marginales. Estrategias de subsistencia y financiación pública en la localidad de ciudad bolívar de Bogotá

2017 ◽  
Vol 7 (12) ◽  
pp. 3
Author(s):  
Jenny Paola Cervera Quintero
Keyword(s):  
Quality Of Life ◽  
Resource Allocation ◽  
Family Business ◽  
City Government ◽  
The Real ◽  
Calidad De Vida ◽  
Institutional Action ◽  
The City

Esta investigación muestra las características y estrategias socioeconómicas identificadas en un grupo de famiempresas de confección en Ciudad Bolívar, localidad de Bogotá, con las cuales logran la permanencia de sus negocios y así la reproducción de la vida y la subsistencia de sus familias. Este primer elemento se contrasta con las políticas de consecución de ingresos desarrolladas por los gobiernos distritales en el período 2000-2013, con el fin de encontrar los elementos comunes y el real aporte con el que las políticas sociales y económicas del Distrito benefician la economía popular de la ciudad, teniendo como referencia el grupo de famiempresas con el que se trabajó. Después de obtener un paralelo entre las políticas socioeconómicas del Distrito y las necesidades reales de las famiempresas, se desarrolla un ejercicio práctico aplicando la metodología de Vester como base para la formulación de recomendaciones dirigidas hacia los gobiernos distritales, en las que se manifiestan las prioridades que esta población objetivo espera de la acción institucional para mejorar el desempeño de sus famiempresas y, por ende, el de su consecución de ingresos para mejor su calidad de vida y la de sus familias.ABSTRACTThis research examines the socio-economic characteristics and strategies pertaining to a group of family business in the apparel sector in Ciudad Bolivar (Bogota), which ensures some stability in the business itself and in their families´ livelihood. This first element is contrasted with the policies of resource allocation pursued by Bogota local administrations in the period 2000-2013, in order to identify the real governmental contributions to thelocal economy. Next, a practical exercise is conducted by applying the methodology of Vester as a basis for the formulation of recommendations addressed to the city government; those recommendations depict the priorities that the targeted population expects from the institutional action to improve the performance of their business and to enhance their income to better their quality of life and that of their families. Fecha de recepción: 23 agosto 2016Fecha de aprobación: 15 noviembre de 2016Fecha de publicación: 6 de enero de 2017

PENGEMBANGAN KONSEP OPEN GOVERMENT UNTUK MENINGKATKAN KUALITAS LAYANAN KOTA PALEMBANG (STUDI KASUS : KOTA PALEMBANG)

2021 ◽  
Vol 21 (2) ◽  
pp. 86-90
Author(s):  
Tri Akhyari Romadhon ◽  
M. Izman Herdiansyah
Keyword(s):  
New Technologies ◽  
Quality Measurement ◽  
City Government ◽  
Open Government ◽  
Quality Of Information ◽  
Abuse Of Power ◽  
Civil Society Participation ◽  
Use Of Technology ◽  
The City

Open Government is committed to improving the quality of information availability on government activities, supporting civil society participation in government, upholding professional standards in public administration to prevent corruption, abuse of power and increasing access to the use of new technologies to support accountability and openness. Currently, many governments have implemented e-government which supports the government's goals in open government. Where, e-government is used to describe the use of technology in carrying out several government tasks. The city government of Palembang has several applications or e-government systems that are open government. The city government of Palembang has not made a quality measurement of the e-government that has been implemented, so it is not known the level of quality in each application or system implemented. Based on this explanation, it is necessary to analyze the level of service quality in the system that has been implemented by the Palembang City Government.

scholarly journals Corporate Social Responsibility (CSR) Model in Improving the Quality of Green Open Space (GOS) to Create a Livable City

2020 ◽  
Author(s):  
Wikantiyoso Respati ◽  
Suhartono Tonny ◽  
Sulaksono Aditya Galih ◽  
Wikananda Triska Prakasa
Keyword(s):  
Quality Of Life ◽  
Open Space ◽  
City Government ◽  
Sustainable Urban Development ◽  
City Community ◽  
Urban Economic ◽  
Governance Model ◽  
Corporate Social ◽  
The City

Sustainable urban development leads to the creation of livable cities. The Green Open Space (GOS) of City requires the quality of life requirements to support the ecological, socio-cultural, and urban economic functions. In Indonesia, the provision of GOS is the city government’s responsibility, which has to carried out transparently and implemented with the involvement of stakeholders. The limited funding for the provision and improvement of the quality of GOS by the city government has developed a CSR scheme from the private sector. This CSR governance model enriches the use of CSR in addition to social assistance or charity activities, which can realize for the wider city community. The city government’s role in using CSR models is significant to ensure transparency of costs, accountable design policies, and their implementation and maintenance.

scholarly journals SURABAYA SINGLE WINDOW SEBAGAI BENTUK INOVASI PELAYAN PERIZINAN DI KOTA URABAYA

2020 ◽  
Vol 2 (2) ◽  
pp. 68-74
Author(s):  
Isro' Lailia
Keyword(s):  
Public Administration ◽  
Public Service ◽  
Public Services ◽  
Positive Impact ◽  
Service Innovation ◽  
Secondary Data ◽  
City Government ◽  
Continuous Innovation ◽  
The City

Fast and effective public services are a supporter of public administration so that continuous innovation is needed to improve the quality of public services. The city of Surabaya as one of the cities with the title of smart city has tried to always make innovations in an effort to improve the quality of public services, one of which is through the Surabaya Single Window. Surabaya Single Window is an online-based licensing service created to create effective public services. This article attempts to describe how the licensing service innovation carried out by the City Government of Suraya through the Surabaya Single Window covers five important aspects. The method used is descriptive qualitative using secondary data. It was found that the City of Surabaya succeeded in creating public service innovations through the Surabaya Single Window. The Surabaya Single Window has a positive impact on licensing services in the City of Surabaya, although in its implementation there are still certain guarantees. 

Gilds as Incubators for Citizenship

2017 ◽  
Author(s):  
Barbara A. Hanawalt
Keyword(s):  
Fourteenth Century ◽  
City Government ◽  
Important Indicator ◽  
Civic Service ◽  
The City

Gilds had come to be a major force in the city by the late fourteenth century. The major gilds dominated the city government. Gilds served as educators of apprentices on civic behaviors and rituals, as well as in the trades. Participating in gild governance groomed men for civic service. The election of wardens was similar to that of civic office holders, as were the rituals of subordination to the wardens. The gild courts maintained oversight of members’ behavior and the quality of the goods produced. Distinctive liveries were an important indicator of members’ status in the gild. Those of the highest status wore the gild’s gown, whereas those of lesser status wore only the hood. The gowns were worn on civic occasions but also for the funerals of members, for banquets, and for processions on the feast day of the gild.

scholarly journals Accounting Implications of Micro-Fiscal Measures and Quality of Real Gross National Goods and Services: Empirical Evidence From Nigeria

2020 ◽  
Vol 11 (6) ◽  
pp. 155
Author(s):  
Akabom I. Asuquo ◽  
Arzizeh Tiesieh Tapang ◽  
Uwem E. Uwah ◽  
Nicholas O. Dan ◽  
Ashishie Peter Uklala
Keyword(s):  
Empirical Evidence ◽  
Inverse Relationship ◽  
Time Series Data ◽  
Series Data ◽  
Government Agencies ◽  
Exploratory Research ◽  
Direct Effects ◽  
Goods And Services ◽  
The Government

The study explored into accounting implications of micro-fiscal measures and quality of real gross national goods and services: empirical evidence from Nigeria for a period of thirty years. The objective was to examine how micro-fiscal measures affect real gross national goods and services using thirty years’ time-series data. The exploratory research methodology was applied and data collected were analysed using multiple regression and other statistical techniques. Findings of the study revealed that significant and direct effects were exerted on gross national goods and services by all the known and identified micro-fiscal measures in the review, except swap and levy ratios which had inverse relationship as revealed by their coefficients obtained from the analysis. Therefore, the government and government agencies have a duty to control macro-fiscal activities in terms of creation of national goods, wealth and services using the identified micro-fiscal mechanisms as the basis for decisions and policies making besides implementation.

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