BENCHMARKING DALAM MENINGKATKAN KINERJA  ORGANISASI PROFESI PENDIDIKAN

Abstrak: Tujuan dari penelitan ini adalah melakukan benchmarking untuk meningkatkan kinerja organisasi profesi pendidikan dengan studi kasus di Ikatan Guru Raudhatul Athfal (IGRA) Kabupaten Sumedang ke IGTKI Pekalongan. Metode yang digunakan adalah kualitatif deskriptif dengan pendekatan studi kasus. Benchmarking ini dilakukan melalui competitive benchmarking, dalam hal kualitas output. Tahapan benchmarking yang dilaksanakan oleh IGRA Kabupaten Sumedang yaitu tahap perencanaan, tahap pengumpulan data, tahap analisis data dan tahap adaptasi. Indikator evaluasi diri sangat penting sehingga tujuan yang diharapkan untuk meningkatkan mutu tercapai. Dari hasil evaluasi diri ditentukan bahwa hal yang perlu dilakukan benchmarking oleh IGRA Sumedang adalah tentang pengelolaan keuangan, manajemen kepemimpinan dan sumber daya manusia. Benchmarking yang telah dilaksanakan PD IGRA Kabupaten Sumedang mendapatkan hasil dengan terwujudnya gedung sekretariat dalam jangka waktu kurang lebih 3 tahun, etos kerja pengurus semakin meningkat, kelengkapan sarana dan prasarana organisasi serta transparasi dan akuntabel laporan keuangan. Abstract: The purpose of this research is to conduct benchmarking to improve the performance of educational professional organizations with a case study at the Raudhatul Athfal Teachers Association (IGRA) Sumedang Regency to ITGKI Pekalongan. The method used is descriptive qualitative with a case study approach. Benchmarking is done through competitive benchmarking, in terms of output quality. The benchmarking stages carried out by IGRA Sumedang Regency are the planning stage, the data collection stage, the data analysis stage and the adaptation stage. Self-evaluation indicators are very important so that the expected goals to improve quality are achieved. From the results of the self-evaluation, it was determined that the things that need to be done by Benchmarking by IGRA Sumedang were about financial management, leadership management and human resources. The benchmarking that has been carried out by PD IGRA Sumedang Regency has resulted in the realization of a secretariat building within a period of approximately 3 years, the work ethic of the management has increased, the completeness of organizational facilities and infrastructure as well as transparency and accountability of financial reports.

Download Full-text

Penerapan dan Evaluasi PSAP Nomor 13 dalam Penyajian Laporan Keuangan (Studi pada Universitas Pendidikan Ganesha)

E-Jurnal Akuntansi ◽

10.24843/eja.2021.v31.i02.p02 ◽

2021 ◽

Vol 31 (2) ◽

pp. 288

Author(s):

A.A. Sagung Intan Kesuma Dewi ◽

Ketut Muliartha

Keyword(s):

Public Service ◽

Financial Management ◽

Financial Statements ◽

Service Agency ◽

Case Study Approach ◽

Financial Reports ◽

Decentralized System ◽

Study Approach ◽

Depth Interviews

This research was conducted with the aim of knowing and evaluating the application of PSAP Number 13 in presenting the financial statements of Universitas Pendidikan Ganesha. This research uses qualitative methods with the approach used is a case study approach. Data obtained through documentation, observation, and in-depth interviews. The results in this study indicate that Universitas Pendidikan Ganesha has referred to PSAP Number 13. There are several obstacles found in the preparation of the financial statements which are, 1) the understanding of human resources in the use of the accrual basis is not yet comprehensive 2) the used of decentralized system in financial management creates an biased information. Keywords: PSAP Number 13; Financial Reports; Public Service Agency.

Download Full-text

Pengelolaan Keuangan Desa : Studi Pada Desa Ploso Kecamatan Jombang Tahun Anggaran 2012-2016

Journal of Accounting Science ◽

10.21070/jas.v2i2.1565 ◽

2019 ◽

Vol 2 (2) ◽

pp. 119

Author(s):

Andrianto - Andrianto

Keyword(s):

Financial Reporting ◽

Financial Management ◽

Qualitative Method ◽

Financial Statement ◽

Research Implementation ◽

Study Approach ◽

Interview Method ◽

The Village ◽

Computerized System

With the enactment of Law No. 6 of 2014 on villages, it is desirable that in the management of the village, especially in the management of its finances, it can be done accountably and responsibly. This study aims to identify the financial management of the village along with the problems associated with the management of village finances conducted in the Village Ploso Jombang. This research uses qualitative method with case study approach, where most of the research implementation mostly use observation and interview method. The results show that in the management of village finances there are main issues that is the lack of knowledge of village head and its officials in the management of budget and village finances. This research proposes the existence of computerized system accompanied by training and guidance of village financial management from local government apparatus, so it is expected that village financial reporting can be done by fast process and with output of accountable and accountable financial statement.

Download Full-text

The Impact of ERP System on Academic Performance: A Case Study Approach

Journal of Information & Knowledge Management ◽

10.1142/s0219649219500187 ◽

2019 ◽

Vol 18 (02) ◽

pp. 1950018 ◽

Cited By ~ 2

Author(s):

Ahmad Saleh Shatat ◽

Wadha Abdullah Humaid Al Burtamani

Keyword(s):

Academic Performance ◽

Human Resource ◽

Financial Management ◽

Resource Planning ◽

Case Study Approach ◽

Erp System ◽

Study Approach ◽

Information Module ◽

The Impact

Enterprise Resource Planning (ERP) system is a very powerful solution to many academic and non-academic institutions in case it has been implemented and used effectively. Otherwise, the system will interrupt several business processes. This research paper investigates the impact of ERP system on academic performance at Sohar University. A survey questionnaire is distributed to several academic stakeholders to investigate the impact of ERP system on academic performance within the University context. A total of 110 questionnaires was received from the key academic stakeholders to examine the relationship between the three core ERP modules i.e. the students’ information module, the financial module, and human resource module. The research outcomes indicate that there is a relationship between the three modules and the academic performance. However, only students’ information module and financial management module demonstrate a significant impact on academic performance, though the human resource module shows no impact on the academic performance at Sohar University. This study is a single case study approach, which might limit the findings to be generalized on other education institutes, but it gives a chance to other researchers to do multiple case studies in other Universities in the region.

Download Full-text

Village fund management accountability in Kleseleon village, Weliman district, Malaka regency

Annals of Management and Organization Research ◽

10.35912/amor.v2i2.758 ◽

2020 ◽

Vol 2 (2) ◽

pp. 67-80

Author(s):

Ade Sjan Maikameng ◽

◽

William Djani ◽

Hendrik Toda ◽

◽

...

Keyword(s):

Financial Management ◽

Development Planning ◽

Fund Management ◽

Case Study Approach ◽

Study Approach ◽

Existing Problems ◽

Inhibiting Factors ◽

Research Findings ◽

Village Government

Abstract Purpose: This study analyzes the accountability of village fund management in Kleseleon village, Weliman district, Malaka regency. Research methodology: This is qualitative research with a case study approach. Data were collected through observation, interviews and document searches. Results: There are several problems in managing village funds in Kleseon village, such as delays in determining the program to inefficient reporting. The inhibiting factors for the accountability of village financial management in Kleseleon village are (1) delays in village annual development planning, (2) human resources, (3) facilities, (4) delays in budget allocation and (5) delays in the availability of funds, general guidelines and technical guidelines. Limitations: This research was conducted relatively quickly so that researchers could not examine more deeply related to the existing problems. Contribution: The research findings can be used as evaluation material for the Kleseon village government in managing village funds.

Download Full-text

Empowering Bajo Women in Managing Household Finances In Bajo Indah Village, Soropia District, Konawe Regency, Southeast Sulawesi

10.31227/osf.io/kcb26 ◽

2019 ◽

Author(s):

Ambo Upe

Keyword(s):

Financial Management ◽

Qualitative Method ◽

Economic Sustainability ◽

Case Study Approach ◽

Household Finances ◽

Study Approach ◽

Debt Bondage ◽

Fighting Spirit ◽

Very High

This paper aims to explore what types of work are usually done by Bajo women, and how they manage household finances in order to survive and become a prosperous family. The research method used is a qualitative method with a case study approach [14]. The focus of the study is the Bajo women who work as fishermen. The results of the study show that: First, the fighting spirit and work ethic of Bajo women are very high on working. The type of work they do is very much, for example selling, making sarao hats, helping to install bait to catch suji crabs, fishing, catching octopus, looking for shellfish, gama, lola, to look for rocks to sell. Second, the management of the financial management of Bajo women's households is still very low, as a result they are still often entangled in debt. Therefore, the provision of knowledge related to household financial management is very necessary, not only to guarantee economic sustainability and their survival in the future, but also to free Bajo women in debt bondage.

Download Full-text

Pengembangan Nata de Coco ala UD Citra Rasa

El-Mujtama: Jurnal Pengabdian Masyarakat ◽

10.47467/elmujtama.v2i2.493 ◽

2021 ◽

Vol 2 (2) ◽

pp. 64-73

Author(s):

Muhamad Fitrah Arjuna ◽

Dedi Junaedi

Keyword(s):

Production Process ◽

Financial Management ◽

Small Businesses ◽

Small And Medium Enterprises ◽

Financial Reports ◽

Net Worth ◽

Study Approach ◽

Online Sales ◽

Home Based ◽

Medium Enterprises

Micro, small and medium enterprises or MSMEs refer to the types of small businesses that have a net worth of at most Rp. 200 million, excluding land and buildings where the business is located. MSMEs have proven to be resilient and able to withstand the economic crisis and monetary crisis in Indonesia. This paper aims to analyze UD Nata de Coco Citarasa in Bogor. The method used is descriptive qualitative analysis with a case study approach, observation and interviews. The result is . which is named the image of the taste of nata de coco, with the results of my interview with the owner that UD Nata de Coco is managed with a very simple management. Starting from the production process to marketing, and the production process is still using manually, there are no modern machines. Only use the tools in the kitchen in the production process. Marketing of their products is still not widespread, only by selling to small shophouses, and using word of mouth information, not using a separate website such as online sales. As a home-based business, financial management is still modest, not yet systematically following accounting standards. The financial reports are still integrated with the family finances.

Download Full-text

Perlakuan Akuntansi untuk Aset Bersejarah pada Situs Bung Karno Kabupaten Ende

Analisis ◽

10.37478/analisis.v18i2.297 ◽

2020 ◽

Vol 18 (2) ◽

pp. 27-40

Author(s):

Iriany Dewi Soleiman

Keyword(s):

Financial Management ◽

Financial Statements ◽

Case Study Approach ◽

Management Agency ◽

Analysis Techniques ◽

Finance Management ◽

Study Approach ◽

Observation Methods ◽

Qualitative Descriptive

This research aims to determine the accounting treatment for historical assets on the site of the PSAP of the Bung Karno Ende reviewed from 2010 (in terms of recognition, measurement, presentation and historical asset disclosure) this research is a Qualitative research using a case study approach to the Financial Management Agency and the regional assets of Ende Regency. Data collection is done using observation methods, interviews and documentation. Data analysis techniques used are qualitative descriptive. The results of this study showed that the regional Asset Finance Management Agency (BPKAD) Ende Regency, has not implemented the accounting treatment of historical assets of the site of Bung Karno in accordance with PSAP No. 07 year 2010. It can be seen as follows, BPKAD recognizes the site of Bung Karno is a historical asset is not a obligation because it has historical value and it is difficult to estimate the period of its benefits, but in terms of historical asset measurement of the site of Bung Karno judged only Buildings and buildings but the historical values have not been presented with zero value and are not disclosed in the records of the financial statements.

Download Full-text

Penerapan Pengendalian Intern pada 13 UMKM di Bandung

JURNAL ADMINISTRASI BISNIS ◽

10.14710/jab.v10i1.34009 ◽

2021 ◽

Vol 10 (1) ◽

pp. 33-44

Author(s):

Samuel Wirawan ◽

Hamfri Djajadikerta ◽

Amelia Setiawan

Keyword(s):

Financial Reporting ◽

Internal Control ◽

Small And Medium Enterprises ◽

Internal Controls ◽

Financial Reports ◽

Study Approach ◽

Main Activity ◽

Medium Enterprises ◽

The Cost

Micro, small and medium enterprises (MSMEs) as a business sector that supports the country's economy are required to have adequate internal controls to support the achievement of company goals. This research was conducted with a case study approach on culinary business. In general, the companies in this study have implemented adequate internal control components. In terms of achieving company goals, namely financial reporting, the MSMEs studied have made financial reports independently because they consider the cost factor when using expensive consultants and also most of the MSME actors already have accounting skills. However, for tax reports in general, make and reported with the help of consultants due to lack of tax regulations that often change. Regarding the achievement of operating objectives regarding the effectiveness and efficiency of operations, the MSMEs studied are still focused on production activities because production activities are the main activity to provide satisfaction to consumers by utilizing Standard Operating Procedures. Compliance with the applicable rules and laws of the 13 companies studied is varied because it depends on the presence of regulators and whether or not there are strict sanctions and involvement of related parties and bargaining power of stakeholders.Usaha mikro, kecil dan menengah (UMKM) sebagai suatu sektor usaha yang menunjang perekonomian negara dituntut untuk memiliki pengendalian intern yang memadai untuk menunjang pencapaian tujuan perusahaan. Penelitian ini dilakukan dengan melakukan pendekatan studi kasus pada UMKM yang bergerak di bidang usaha kuliner. Secara umum, perusahaan yang diteliti telah menerapkan komponen pengendalian intern yang secara memadai karena adanya keterlibatan pemilik secara langsung pada usaha tersebut. Dalam hal pencapaian tujuan perusahaan yaitu pelaporan keuangan, UMKM yang diteliti sudah membuat laporan keuangan secara mandiri karena mempertimbangkan faktor biaya jika menggunakan pihak konsultan yang mahal dan juga sebagian besar pelaku UMKM sudah memiliki kemampuan akuntansi. Namun untuk laporan pajak pada umumnya, UMKM yang diteliti membuat dan melaporkannya dengan bantuan konsultan karena mereka kurang memahami peraturan perpajakan yang seringkali berubah. Terkait pencapaian tujuan operasi tentang efektivitas dan efisiensi operasi, UMKM yang diteliti masih berfokus pada aktivitas produksi karena aktivitas produksi merupakan aktivitas utama untuk memberikan kepuasan pada konsumen dengan memanfaatkan Prosedur Operasi Baku. Kepatuhan pada aturan dan hukum yang berlaku dari 13 perusahaan yang diteliti bersifat variatif karena tergantung dari adanya pihak regulator dan juga ada atau tidaknya sanksi yang tegas serta keterlibatan pihak – pihak terkait serta daya tawar dari para pemangku kepentingan.

Download Full-text

The Effectiveness of Earth and Building Tax Collection in Takalar District

PINISI Discretion Review ◽

10.26858/pdr.v3i1.13267 ◽

2019 ◽

Vol 3 (1) ◽

pp. 13

Author(s):

Irfan Irfan ◽

Jumalia Mannayong ◽

Haerul Haerul

Keyword(s):

Data Analysis ◽

Data Collection ◽

Financial Management ◽

Tax Collection ◽

Study Approach ◽

Analysis Process ◽

Analysis Technique ◽

Development Goals ◽

The Right

Regional autonomy gives the region the right to determine its own direction and development goals in the area. This research aims to analyze and discuss the Effectiveness of Land and Building Tax Collection in Takalar Regency. The research method used is qualitative with a Case Study approach. Data Collection and Validation Techniques are carried out by; observation, interview, and documentation. The data analysis technique used in this study is the analysis that is carried out continuously both in the process of collecting data and after the data collection has been completed. The data analysis process used in this study is data condensation, data display, and conclusion drawing/verifications. The results of the study are based on the Source Approach of the Takalar District Financial Management Agency in terms of human resources and the source of facilities and infrastructure which are considered to be still relatively low/insufficient in the management of increased PBB collection.

Download Full-text

Compliance of the AmilZakat Institution as a Form of Accountability Accounting

Jurnal AKSI (Akuntansi dan Sistem Informasi) ◽

10.32486/aksi.v5i2.606 ◽

2020 ◽

Vol 5 (2) ◽

pp. 115-119

Author(s):

Ahmad Kudhori ◽

Hedi Pandowo

Keyword(s):

Human Resources ◽

Financial Management ◽

Research Method ◽

Educational Background ◽

Financial Reports ◽

Finance Management ◽

Multiple Case ◽

Branch Office ◽

Depth Interviews

This study aims to determine the compliance of amil zakat institutions in financial management (accountability) in terms of the background of the financial manager. The research method uses descriptive qualitative analysis with a multiple case study model of national amilzakat institutions that have zakat distribution in Madiun and are members of the Madiun Regional Zakat Organization Forum (FOZDA), namely BAZNAS, LMI, LAZISMU, Yatim Mandiri, BMH, Global Zakat, Nurul Hayat and Dompet Duafa. Data collection using in-depth interviews, observation and documentation to informants at each institution. The results of this study indicate that the understanding of accounting, financial reports and the applicable standards of the financial staff of the amilzakat institution is different, which is due to the educational background, years of service and position of the institution in Madiun, whether as a branch office, unit or outlet. However, office governance, finance, management and human resources in institutions can work together, so that the compliance of the amilzakat institution in carrying out accounting (accounting) which produces output in the form of financial reports can run well, as a form of transparency and accountability to donors.

Download Full-text