PROFESI AKUNTAN PEMERINTAH DI ‘ZAMAN NOW’: MASIHKAH MENARIK?

Student perceptions towards accountant profession have been extensively discussed in many literatures. Along with an increase of central government financial reporting’s (LKPP) quality in Indonesia, bureaucratic sectors, on the other hand, are suffering from the lack of accountants. This research aims to investigate how regular students and civil servant students in Polytechnic of State Finance STAN (PKN STAN) perceive the government accountant profession. By using convenience sampling method, we found 208 respondents who answered our questionnaire adequately. This study suggests both groups agree that government accountants are still needed to support national budget accountability. Regular students are relatively motivated to be government accountants than officer students. Unexperienced students are better-off in knowledge about government accountants, while civil servant students have stronger motivation to permanently work in government sector than regular students. Staff placement policy in Line Ministries/Agencies to accommodate PKN STAN graduates becomes an interesting policy implication in upcoming years.

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PROFESI AKUNTAN PEMERINTAH DI ‘ZAMAN NOW’: MASIHKAH MENARIK?

INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE ◽

10.36766/ijag.v3i2.45 ◽

2020 ◽

Vol 3 (2) ◽

pp. 1-35

Author(s):

Tezza Abdu Isamah ◽

Puji Wibowo

Keyword(s):

Student Perceptions ◽

Sampling Method ◽

Central Government ◽

Civil Servant ◽

National Budget ◽

Government Sector ◽

State Finance ◽

Convenience Sampling ◽

The Government ◽

Regular Students

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Determining Drivers of Financial Management Behavior Among Working Adults In Malaysia

ADVANCES IN BUSINESS RESEARCH INTERNATIONAL JOURNAL ◽

10.24191/abrij.v7i2.15007 ◽

2021 ◽

Vol 7 (2) ◽

pp. 161

Author(s):

Afiza Azura Mohamad Arshad ◽

Azlin Shafinaz Mohamad Arshad ◽

Zahariah Mohd Zin ◽

Arief Wibisono Lubis ◽

Putri Hana Najla Mohamed Haniffa

Keyword(s):

Financial Management ◽

Negative Relationship ◽

Financial Knowledge ◽

Survey Questionnaire ◽

Management Behavior ◽

Working Adults ◽

Government Sector ◽

Management Behaviour ◽

Convenience Sampling ◽

The Government

Financial management behavior encompasses of four main fields such as saving, expenditure, borrowing and investment. The purpose of this paper is to determine the driver that influences financial management behavior among Malaysian working adults. A survey questionnaire was distributed to 300 Malaysian working adults in three sectors which are the government sector, private sector and self-employed using convenience sampling. A total of 273 responses were collected and deemed usable. The findings of the study found that financial knowledge and financial attitude have a significant and positive relationship to financial management behaviour among Malaysian working adults while the locus of control has a negative relationship with financial management behavior among Malaysian working adults. Recommendations are put forth at the end of the study.

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Tantangan Pemerintah Pusat dalam Merubah Sistem Akuntansi dan Pelaporan Keuangan dari Half Accrual Accounting ke Full Accrual Accounting

Talenta Conference Series Local Wisdom Social and Arts (LWSA) ◽

10.32734/lwsa.v1i1.138 ◽

2018 ◽

Vol 1 (1) ◽

pp. 044-048

Author(s):

Tohirin Tohirin

Keyword(s):

Financial Reporting ◽

Financial Management ◽

Government Regulation ◽

Business Processes ◽

Central Government ◽

Accounting System ◽

Accrual Accounting ◽

State Finance ◽

The Government ◽

New System

Sesuai dengan Undang-Undang nomor 1 tahun 2004 tentang keuangan Negara dan Undang-Undang nomor 1 tahun 2004 tentang Perbendaharaan Negara serta Peraturan Pemerintah nomor 10 tahun 2010 tentang Standar akuntansi Pemerintahan, Pemerintah Pusat diharuskan membuat laporan keuangan berdasarkan basis akuntansi akrual mulai tahun 2015.Tulisan ini bertujuan menguraikan tentang tantangan yang harus dihadapi oleh pemerintah pusat untuk berpindah dari sistem yang sekarang digunakan yaitu Half AccrualAccounting ke sistem yang baru yaitu Full Accrual Accounting. Metode analisa yang digunakan dalam kajian ini adalah analisis statistika deskriptif. Paper ini akan memberikan gambaran singkat tentang apa yang telah dilaksanakan oleh Pemerintah Pusat di dalam menjalankan mandat dari Undang-Undang terkait Pengelolaan Keuangan Negara di era reformasi. Pemerintah pusat menghadapi tantangan saat harus meninggalkan sistem yang saat ini dipergunakan dengan pendekatan Half accounting Accrual dengan disupport oleh Aplikasi Saiba menuju sistem baru yang Full Accrual Accounting yang disupport oleh Aplikasi Sakti. Pertama, tantangan regulasi; Kedua, tantangan Sistem Informasi dan Teknologi; Ketiga, tantangan Sumber Daya Manusia; Keempat, tantangan resiko implementasi sistem baru dalam konteks pengelolaan keuangan negara; dan terakhir; Kelima, tantangan perubahan bisnis proses. Pemerintah pusat sesungguhnya belum sepenuhnya menjalankan mandat undangundang dalam menjalankan sistem akuntansi dan pelaporan keuangan karena belum menerapkan Full Accrual Accounting System. Kajian ini memberikan rekomendasi pemerintah untuk bisa bermigrasi dengan aman menuju sistem baru yang akuntabel dan reliabel In accordance with Act No. 1 of 2004 concerning State Finance and Act No. 1 of 2004 concerning State Treasury and Government Regulation No. 10 of 2010 concerning Government Accounting Standards, the Central Government is required to make financial reports based on accrual accounting starting in 2015. This writing aimed to describe the challenges that must be faced by the central government to move from the system currently in use, namely Half Accrual Accounting to the new system, namely Full Accrual Accounting. The analytical method used in this study was descriptive statistical analysis. This paper provided a brief overview of what has been done by the Central Government in carrying out the mandate of the Laws relating to Management of State Finance in the reform era. The central government faced challenges when it comes to leaving the system that is currently being used with the Accrual Half accounting approach, supported by the Saiba Application to the new system namely Full Accrual Accounting supported by the Sakti Application. First, regulatory challenges; Second, the challenges of Information Systems and Technology; Third, the challenges of Human Resources; Fourth, the risk challenges of implementing a new system in the context of state financial management; and last; Fifth, the challenge of changing business processes. The central government actually had not fully implemented the legal mandate in carrying out the accounting and financial reporting system because it had not implemented a Full Accrual Accounting System. This study suggested the government to be able to migrate safely towards a new accountable and reliable system.

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The Level of Interest and Attitude of the Local Community in Home Gardening during COVID-19 Pandemic: An Assessment

Journal of Experimental Agriculture International ◽

10.9734/jeai/2021/v43i930736 ◽

2021 ◽

pp. 55-59

Author(s):

Rozette E. Mercado ◽

Jillard O. Mercado

Keyword(s):

Sampling Method ◽

Local Community ◽

Sample Selection ◽

Family Values ◽

The Philippines ◽

Weighted Mean ◽

Home Gardening ◽

Convenience Sampling ◽

The Government ◽

Popular Initiative

Introduction: People are facing uncertain and challenging times in the surge of COVID-19 Pandemic; unemployment rate increases, incomes dramatically decline, and movement restrictions are evident in every household here in the Philippines. Due to income disruption, the underprivileged encounter shortage of their food resources. As such, home gardening becomes a popular initiative of the government and non-government agencies. Objectives: The primary aim of this paper is to determine the level of interest and attitude of the residents from the Municipality of Cantilan, Surigao del Sur towards home gardening during the COVID-19 Pandemic. Methodology: The study made use of the descriptive normative design by using a convenience sampling method. The sample selection was based on participants’ willingness to answer the questionnaire which serves as the primary tool in gathering the data. Wherein there are 115 total of respondents participated in the study. The collected data were treated using a simple percentage and weighted mean. Results and Conclusions: The result shows that majority of the respondents were interested in home gardening and believed that it helps their family to eat better and save money during a pandemic. It also indicates that they have time to work in their garden, to be recreational, and conform that they enjoy this activity. It would strengthen their family values and the benefits of home gardening to our environment. However, they are not fully aware of the other benefits of home gardening. Meanwhile, they are unsure if they became successful in home gardening or not.

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Public View on Capacity to Contract in Case of Occurrence of Fraud

International Journal of Innovative Technology and Exploring Engineering - Special Issue ◽

10.35940/ijitee.l3041.129219 ◽

2019 ◽

Vol 9 (2) ◽

pp. 1065-1069

Keyword(s):

Sampling Method ◽

T Test ◽

Standard Of Living ◽

Chi Square ◽

Statistical Tool ◽

Descriptive Research ◽

Convenience Sampling ◽

The Government

This Study is all about Capacity to Contract in Case Of Occurrence Of Fraud. The main aim of the study is to create awareness about Mer silence would amount to fraud. A man or woman is believed to have the potential to go into right into a contract. An intoxicated person, minor, or mentally incapable character has options to be had to them after getting into an agreement which influences the validity of the agreement into which they've entered. The first alternative they have got is to disaffirm a agreement. For the purpose of the study, descriptive research is used. Descriptive research helps to portray accurately the characteristics of particular individual, situation or group. Convenience sampling method is used in this study to collect the samples. When population elements are selected for inclusion in the sample based on access is called convenience sampling. The statistical tool used is percentage analysis, which includes Independent sample t test, Chi-square, Correlation. The total number of responses collected in the survey is around 1669 .It was found that constitution makes it mandatory for the Government to protect and promote freedom , and to assure every citizen a decent standard of living. In this study I concluded that Contract is nothing but enter into a formal and legally binding. It is a written or spoken obligation. And fraud, it's deliberate deception to secure unfair or unlawful gain.

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Penguatan Pengelolaan Keuangan Negara Melalui Mekanisme Checks and Balances System

Jurnal Konstitusi ◽

10.31078/jk1437 ◽

2018 ◽

Vol 14 (3) ◽

pp. 601

Author(s):

Hendar Ristriawan ◽

Dewi Kania Sugiharti

Keyword(s):

Internal Control ◽

Civil Servant ◽

Checks And Balances ◽

Finance Management ◽

Internal Control System ◽

State Finance ◽

Key Issues ◽

Analytical Research ◽

Ministry Of Finance ◽

The Government

Tulisan ini memfokuskan pada 2 (dua) isu utama, yaitu: pertama, bagaimana membangun mekanisme sistem checks and balances dalam mengelola keuangan negara, agar sejalan dengan upaya mewujudkan transparansi dan akuntabilitas pengelolaan keuangan negara? Kedua, bagaimana mengimplementasikan fungsi pengawasan intern pemerintah sebagai bagian dari pengelolaan keuangan negara? Metode penelitian yang digunakan adalah metode yuridis normatif. Pendekatan yang digunakan adalah pendekatan analitis dan yurisprudensi. Sifat dari penelitian yang dilakukan adalah penelitian deskriptif analitis. Mekanisme sistem checks and balances dalam mengelola keuangan negara tidak didukung dengan independensi bendahara pada kementerian/lembaga, karena bendahara diangkat oleh Menteri/Kepala Lembaga sebagai pengguna anggaran/pengguna barang dari kementerian/lembaga yang bersangkutan. Menteri Keuangan sebagai Bendahara Umum Negara tidak memiliki aparat pengawas intern sebagai bagian dari sistem pengendalian intern Bendahara Umum Negara. Inspektorat Jenderal Kementerian Keuangan adalah aparat pengawasan intern Menteri Keuangan sebagai Pengguna Anggaran/Barang. Pemerintah juga perlu melakukan restrukturisasi otoritas pengawasan intern-nya, dengan menempatkan Badan Pengawasan Keuangan dan Pembangunan (BPKP) sebagai aparat pengawasan intern Menteri Keuangan sebagai Bendahara Umum Negara. Bendahara pada kementerian/lembaga direposisi menjadi pegawai negeri Kementerian Keuangan yang ditempatkan di kementerian/lembaga.This paper focuses on two key issues, which are: First, how to build a mechanism of checks and balances system in managing state finance so it will in line with the efforts to achieve transparency and accountability in state finance? Second, how to implement the function of the government internal control as part of the state finance management? The research method used in this paper is normative juridical methods. The approach used in this paper is the analytical and jurisprudential approach. The nature of the research conducted is descriptive analytical research. The checks and balances system mechanism in managing state financeis not supported by the independence of the treasurer at the ministries / agencies, since they are elected by the Minister / Chairman of the Institution as a budget user / users of goods at the ministry / institution. Minister of Finance as State General Treasury officials do not have internal control officials as part of its internal control system. Internal control officers of the ministry of finance is the internal control official Minister of Finance as the Budget User / goods. The government also needs to restructured intern supervisory authorities, by placing the Finance and Development Supervisory Agency (BPKP) as an internal control official of the Minister of Finance as General Treasurer. Treasurer of the ministries / agencies to be repositioned as a civil servant ministry of finance.

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PENGARUH PENGETAHUAN PAJAK DAN SISTEM ADMINISTRASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK (Survei atas WP-OP PBB di KPP Pratama Jakarta Pasar Rebo)

JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK ◽

10.25105/jipak.v5i2.4473 ◽

2019 ◽

Vol 5 (2) ◽

pp. 85

Author(s):

Nazmel Nazir

Keyword(s):

Sampling Method ◽

Tax Compliance ◽

Tax Administration ◽

Questionnaire Data ◽

Administration System ◽

Correlation And Regression Analysis ◽

Sample Data ◽

Convenience Sampling ◽

The Government ◽

The Relationship

The aims of this research is to make clear the phenomena about the relationship between the degree of tax knowledge, effectiveness of tax administration system and tax compliance. Whereas the objective is to test empirically about this relationship, based on the opinion ofthe individual tax payer ofland and building tax. The method used was verifiable. The source of data was individual tax payer of land and building tax wich formed as population, and the sample were determined by convenience sampling method. Sample data were collected using questionnaire. Data analysis was conducted by correlation and regression analysis. The results showed some empirical evidences that according to individual tax payer opinion: the degree of tax knowledge and the effectiveness of tax administration system, both partially and simultaneously, has (have) positive and significant effect to the tax compliance, Based on those results, it is suggested that the government must have such a mechanism assuring that all the tax rules are known by the tax payer, and that tax administration system must be continuously improved for tax payer convenience.

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PEMBIAYAAN PENYELENGARAAN PENDIDIKAN DI MADRASAH (Penelitian di MTs Baabussalaam Kota Bandung)

Jurnal Manajemen Pendidikan ◽

10.21009/jmp.v11i2.8878 ◽

2021 ◽

Vol 11 (2) ◽

pp. 62-65

Author(s):

Mochamad Fadlani Salam

Keyword(s):

Extracurricular Activities ◽

Central Government ◽

Civil Servant ◽

National Standards ◽

Case Study Method ◽

Educational Funding ◽

Good Education ◽

The Government ◽

Financing Education

The source of funds for the Bandung City MTs Baabussalaam only relies on the government through the School Operational Assistance (BOS) funds, the disbursement of BOS funds is often late from the stipulated time. The purpose of this study was to find out the financing of madrasa organization at MTs Baabussalaaam, Bandung City. This study uses a case study method. Data collection is done by interviews and documentation studies. The results of the study showed that the implementation of educational funding at MTs Baabussalaam, Bandung City, namely; BOS funds received from the central government and regional governments are given gradually four times a year, currently twice a year according to the applicable regulations. New funds received in 2017 amounting to 206,802,500 rupiahs. Allocation of the education budget is only sufficient for monthly teacher honorarium payments. Madrasah students are only charged extracurricular activities, but not all make payments (198 students X Rp. 20,000 = Rp. 3,980,000). The conclusions of this study that the highest need for education funding at MTs Baabussalaam in Bandung City is the payment of honorarium for Non-Civil Servant Teachers, there needs to be an effort to increase the government's commitment to financing education so that it supports all components of madrasa activities, and reaches national standards. When disbursement of education costs needs to be timely in accordance with the calendar of investigation. In order for parents to participate in financing good education, it must be balanced by providing quality assurance to education consumers.

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The Auhtority of the Audit Board of The Republic Of Indonesia in Carrying Out Audits of Village Financial Management

International Journal of Scientific Research and Management ◽

10.18535/ijsrm/v7i10.lla01 ◽

2019 ◽

Vol 7 (10) ◽

Author(s):

Seviola Islaini ◽

Lalu Husni ◽

M. Ilwan

Keyword(s):

Financial Management ◽

Central Government ◽

Regional Government ◽

Conceptual Approach ◽

The Status ◽

State Finance ◽

The Republic ◽

The Government ◽

Village Government ◽

State Regional

This study aims to determine the authority of the Audit Board of The Republic of Indonesia in carrying out audits of Village Financial Management. This research is a normative legal research with a statutory approach and conceptual approach. Based on the research results it is known that the inspection conducted by the Audit Board of The Republic of Indonesia covers all elements of state finance as stipulated in Law Number 17 of 2003, but village finance is not explicitly mentioned in the regulation. Referring to the approach used in formulating State Finances in a general explanation of Law Number 17 of 2003 concerning State Finances, can be said that finance managed by the village government is also included in the scope of state/regional finances which are also the object of Supreme Audit Board audit. This is related to the clarity of the status and legal certainty over villages in the constitution of the Republic of Indonesia. Village government as the lowest body of authority has the original authority to regulate its own household also has the authority and power as a gradual delegation of government over it ie the regional government and the central government, so that the central/regional government and village government is an inseparable part of government administration country. Therefore village finance is a state/regional financial subsystem as a consequence of the division of tasks among the government, regional government and village government.

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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI TERJADINYA KECURANGAN PADA SEKTOR PEMERINTAHAN (STUDI PENELITIAN PADA KEMENTERIAN PERDAGANGAN)

Jurnal Magister Akuntansi Trisakti ◽

10.25105/jmat.v4i2.5067 ◽

2019 ◽

Vol 4 (2) ◽

pp. 209

Author(s):

Rio Prambudi ◽

Bayu Dewangkoro ◽

Susi Dwimulyani

Keyword(s):

Law Enforcement ◽

Internal Control ◽

Sampling Technique ◽

Organization Culture ◽

Government Sector ◽

Convenience Sampling ◽

The Government ◽

Trade Office

The purpose of this research is to probe the perception that employees on goverment institute on the influence of procedural equity, distribution equity, effectivenes of internal control, compensation match, organization culture, unetchical behaviour, and law enforcement towards frauds in the Ministry of Trade. The amount of samples in this reseach is 103 employees on Ministry of Trade office in Jakarta. The sampling technique used is convenience sampling. The data collected is from the questioner.The result of this result shows that there is negatif effect between procedural equity, distribution equity, effectiveness of internal control, compensation match, organization culture, law enforcement towards frauds in the government sector, positve effect from unetchical behaviour towards frauds in the government sector.

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