scholarly journals PEMAHAMAN APARATUR PEMERINTAH TERHADAP PENERAPAN AKUNTANSI KEUANGAN DEMI TERCIPTANYA GOOD GOVERNANCE

2017 ◽  
Vol 5 (1) ◽  
Author(s):  
Herlin ◽  
Yanto Effendi
Keyword(s):  
Human Resources ◽  
Good Governance ◽  
Educational Background ◽  
Financial Accounting ◽  
Reliability Test ◽  
Alpha Coefficient ◽  
Government Officials ◽  
R Value ◽  
Level Of Understanding ◽  
And Training

Herlin dan Yanto Effendi: The purpose of this study to determine the understanding of government apparatus in the area of financial accounting application in order to realize good governance. Government Personnel Rejang Lebong still has a bit of an apparatus / HR background in accounting, from 25 respondents, only 9 respondents (36%) accounting background and the rest comes from other disciplines.The results showed that the correlation obtained the r value of 0, 203 a positive correlation between the variables x and y variables where the value of r lies in the interval 0 <r <1, and has a level of low relation because r value lies in the interval coefficient of 0, 20 -, 399. Reliability test alpha value of 0.60 is said to be reliable so that the new variable of educational background alpha coefficient of 0.6123, the education and training of alpha coefficient of 0.622 and Awareness Regional Financial Accounting alpha coefficient of 0.710. T-count value <the t-table, t-count equal to 3,699 while the t-table at significant level of 0.05% t-table of 4,946, this means that the level of understanding of government officials in Rejang Lebong specifically the application of financial accounting still weak or low , so they need to increase human resources through education, training, and understanding of financial accounting has become a standard government.Key words: Good Governance.

scholarly journals Civil Servants Performance Analysis of Education, Youth And Sports Department in Bantul District 2017

2019 ◽  
Vol 3 (1) ◽  
pp. 35
Author(s):  
Surya Jaya Abadi ◽  
Muhammad Eko Atmojo ◽  
Helen Dian Fridayani
Keyword(s):  
Human Resources ◽  
Public Service ◽  
Good Governance ◽  
Health Workers ◽  
Civil Servants ◽  
Public Servants ◽  
Organization Management ◽  
Institutional Aspects ◽  
Bureaucratic Reform ◽  
And Training

Bureaucratic reform is an effort to reform and change fundamentally in a system of governance that involves institutional aspects (organization), management (business process) and human resources apparatus to realize good governance. In Law No. 5 of 2014 concerning the State Civil Apparatus where has a function as the executor of public policy and public servants. The lack of civil servants within the Bantul Regency Government, such as teachers, health workers and technical personnel, are caused by the presence of retired employees and the enactment of the civil servants candidate (CPNS) moratorium policy which causes the workload (ABK) figures of an organization and employees to be heavier than before which can affect public service quality. The method used in this study is descriptive qualitative. The results showed that the performance of civil servants in the Education, Youth and Sports department was very good, besides that the arrangement of work plans was also in accordance with the standards of the organization. However, there are some obstacles, especially in the timeliness of completing assignments, and the ideas or initiatives of civil servants in delivering ideas are still lacking. Meanwhile, the factors that influence civil servants performance in carrying out their tasks are lack of human resources, the presence of seniority and the lack of awareness of ASN about the importance of implementing education and training.

scholarly journals PENGARUH KARAKTERISTIK INDIVIDU DAN PELATIHAN TERHADAP PEMAHAMAHAN SAK ETAP

2019 ◽  
Vol 13 (1) ◽  
pp. 24-40
Author(s):  
Khoirur Rohmawati ◽  
Indira Januarti
Keyword(s):  
Financial Reporting ◽  
Educational Background ◽  
Accounting Education ◽  
Financial Accounting ◽  
Analysis Tool ◽  
Financial Report ◽  
Level Of Education ◽  
Data Analysis Tool ◽  
And Gender ◽  
Level Of Understanding

The use of Financial Accounting Standards Entity without Public Accountability (SAK ETAP) has been launched starting in 2011, although there is still relatively little research on the topic of understanding SAK ETAP. Research on the use of previous SAK ETAP is more inclined to case studies in a particular SME. Cooperatives must make a financial report annually as a form of accountability Board to member. The understanding of accounting employees about SAK ETAP is important because accounting employees are responsible for financial reporting. Therefore, this research needs to be done to know how far the understanding of the accounting section of SAK ETAP.This study aims to analyze the factors that effect on the understanding of the economic enterprise accountants of SAK ETAP. These factors include level of education, educational background, SAK ETAP training, and gender. This study used data obtained from the questionnaire where the respondents were a cooperative accounting officer located in the Pati District. Respondents amounted to 80 who became the sample of the study. The sampling method study was used convenience sampling. The data analysis tool used is multiple regression analysis. The results showed that education level, educational background, and training of SAK ETAP influenced the understanding of SAK ETAP. The higher the level of education, the ability to understand the SAK ETAP is also high. Employees who have an accounting education background were easier to understand SAK ETAP than non accounting education. In addition, SAK ETAP training can also improve employees' ability to understand SAK ETAP. However, gender has no influence in determining the level of understanding of SAK ETAP.

scholarly journals Financial Accounting Standards for Micro, Small & Medium Entities (SAK EMKM) Implementation and Factors That Affect It

2018 ◽  
Vol 15 (2) ◽  
pp. 50
Author(s):  
Nur Diana Adhikara
Keyword(s):  
Financial Reporting ◽  
Small And Medium Enterprises ◽  
Fundamental Problem ◽  
Accounting Standards ◽  
Financial Statements ◽  
Educational Background ◽  
Financial Accounting ◽  
Accounting Standard ◽  
Level Of Understanding ◽  
Medium Enterprises

The low understanding of accounting and financial accounting standards is a fundamental problem for Micro, Small & Medium Enterprises (MSMEs) in Indonesia. This makes it difficult to prepare and manage financial statements. The presence of the Financial Accounting Standards for Non-Publicly-Accountable Entities (SAK-ETAP) on January 1, 2011, is expected to accommodate small and medium enterprises in making easy, transparent and accountable financial statements. But In fact, many MSMEs that have not been able to apply SAK ETAP properly because it is considered to be too complex and not by the financial reporting needs of MSMEs. On January 1, 2018, SAK EMKM was enacted as a standard that could help about 57.9 million MSME entrepreneurs in Indonesia in properly preparing their financial statements without having to get caught up in the complexity of it. SAK EMKM is a much simpler financial accounting standard than SAK ETAP. This study aims to provide empirical evidence on the perception of MSME business actors regarding the importance of financial bookkeeping and reporting for their business and the factors that affect the level of understanding of MSME’s related to SAK EMKM. The sample of research was MSMEs business actors in Malang Raya with purposive sampling method with the total of 225 respondents. The results showed that company size, educational background, and level of education affect the MSME business entrepreneurs' perception of the importance of financial bookkeeping and reporting. While the level of understanding of MSME business entrepreneurs of SAK EMKM is affected by the level of information on SAK EMKM, educational background and education level of the MSME business actors.

scholarly journals IMPLEMENTATION OF VILLAGE FINANCIAL SYSTEM AND ITS EFFECT ON QUALITY OF FINANCIAL STATEMENTS IN JEMBER DISTRICT

2020 ◽  
Vol 3 (1) ◽  
pp. 265-274
Author(s):  
Enita Lestine Aurriel A ◽  
Agustin HP ◽  
Nurshadrina Kartika Sari
Keyword(s):  
Human Resources ◽  
Linear Regression Analysis ◽  
Financial Statements ◽  
Education And Training ◽  
Government Officials ◽  
Village Government ◽  
Testing Instruments ◽  
The Village ◽  
And Training

This research was carried out on the basis of Law No. 6 of 2014 concerning villages, andbased on an appeal letter from the Ministry of Home Affairs and KPK, in 2017 Siskeudeswere introduced in 28 Sub-Districts and 226 Villages in Jember Regency, Semboro District.The population is in the research of the village government officials in Semboro District. Thisresearch used test for testing instruments, classical assumption tests and hypotheses testing.What is obtained is the driver's performance of linear regression analysis betweenindependent variables and dependent variables simultaneously or simultaneously. The resultsshowed the application of Siskeudes, competency of human resources, understanding ofaccounting, education and training, village assistance simultaneously had an effect on thequality of financial statements of 44.2%. While the independent variables with independentvariables show that the application of siskeudes, education and training, village assistancedoes not affect the quality of financial statements. Accounting understanding has a negativeeffect on the quality of financial statements. Human resources competencies negatively affectthe quality of financial statements.

scholarly journals PENERAPAN SISTEM MERIT DALAM BIROKRASI INDONESIA UNTUK MEWUJUDKAN GOOD GOVERNANCE

2020 ◽  
Vol 3 (2) ◽  
pp. 139-148
Author(s):  
Eviva Nur Khobiburrohma ◽  
Priska Septiana Margareta ◽  
MS. Habbie Hasbullah
Keyword(s):  
Human Resources ◽  
Good Governance ◽  
Developed Countries ◽  
Legal Basis ◽  
The Government ◽  
And Performance ◽  
Merit System ◽  
And Training ◽  
Developing And Developed Countries

In the current era, countries are required to contribute in order to compete with developing and developed countries. The government provides the legal basis governing the State Civil Apparatus, namely Law No. 5 of 2014. The regulation discusses its relation to the merit system based on qualifications, competencies, and performance. With this regulation, planning in developing human resources is needed in order to improve the quality of personnel themselves. The development of good apparatus resources will benefit an organization. One way can be done by providing education and training for apparatuses to improve their competence and quality. The discussion contained in the regulation of Law No. 5 of 2014 explains the management of human resources in accordance with the regulations.

PENGUATAN KELEMBAGAAN DESA DALAM MEWUJUDKAN OTONOMI DI DESA-DESA PESISIR Studi di Desa Sokop Kecamatan Rangsang Pesisir Kabupaten Kepulauan Meranti

2017 ◽  
Vol 15 (2) ◽  
pp. 98
Author(s):  
MY Tiyas Tinov ◽  
Tito Handoko
Keyword(s):  
Financial Management ◽  
Good Governance ◽  
Participatory Development ◽  
Institutional Capacity ◽  
Government Officials ◽  
Administrative Capacity ◽  
Institutional Strengthening ◽  
Institutional Issues ◽  
Key Issues ◽  
The Village

This study examines the institutional strengthening Sokop village in the district of MerantiIslands. The village of institutional issues Sokop be a reflection of the condition of the villagesare located in coastal areas and outer islands in Indonesia. Limitations accessibility of informa-tion, transport and communication are key issues faced by the region (read-Village Sokop) sothat the development of institutional capacity and its derivatives is not as advanced and as fastas the accessibility of the region are within easy reach. By putting itself on the theoretical frame-work of institutional strengthening these studies focus to see phenomena institutional VillageSokop especially from the aspect of good governance and administrative capacity Sokop Vil-lage Government officials. This study used a qualitative approach and to optimize the study, theauthors used the strategy phenomenology.The results of this study indicate that the institutional capacity of the village governmentSokop not support in efforts to achieve regional autonomy, it is characterized by weak institu-tional role Desa Sokop in building independence of the village, institutional structuring andmanagement of village governance, weak financial management, and lack of community par-ticipation in development village (participatory development).

Asta-Ja Framework: A Peaceful Approach to Food, Water, Climate, and Environmental Security Coupled with Sustainable Economic Development and Social Inclusion in Nepal

2021 ◽  
Author(s):  
Durga D Poudel
Keyword(s):  
Economic Growth ◽  
Economic Development ◽  
Human Resources ◽  
Natural Resources ◽  
Social Inclusion ◽  
Good Governance ◽  
Economic Transformation ◽  
Environmental Security ◽  
Development Framework ◽  
Sustainable Conservation

Sustainable conservation, development, and utilization of natural and human resources is necessary for accelerated economic growth and fast-paced socio-economic transformation of Nepal. Asta-Ja Framework, which is a theoretically grounded grassroots based peaceful and self-reliant planning and development approach, offers practical strategies for sustainable conservation and development of natural and human resources enhancing food, water, climate, and environmental security, accelerated economic growth, and socio-economic transformation of Nepal. Asta-Ja includes interconnected eight resources in Nepali letter, Ja, – Jal (water), Jamin (land), Jungle (forest), Jadibuti (medicinal and aromatic plants), Janashakti (manpower), Janawar (animal), Jarajuri (crop plants) and Jalabayu (climate). Asta-Ja Framework is a unifying framework for planning and resources development and has a strong footing on science, business, and eastern philosophy. While providing practical guidelines for achieving food, water, climate and environmental security, this article presents Nepal Vision 2040, which is developed considering challenges that Nepal is currently facing and its available Asta-Ja resources, envisioning that Nepal’s economic development reaching at the par of developed nations by 2040. Key strategic sectors identified in Nepal Vision 2040 include smallholder mixed-farming system, agro-jadibuti industrialization, protection of drinking water sources, climate change adaptation, environmental pollution control, conservation of natural resources, infrastructure, tourism, renewable energy, alleviation of inequalities, and good governance. This article demonstrates strategies for addressing social discrimination and inequalities through the process of Asta-Ja community capacity-building and self-reliant development. Ecological balance of Asta-Ja resources is necessary for sustainable natural resources, economic development, and community resiliency. The Government of Nepal is suggested to adopt Asta-Ja Framework as its national planning and development framework for sustainable economic growth and fast-paced socio-economic transformation of the country.

Pengaruh Penerapan Pernyataan Standar Akuntansi Keuangan 109 Terhadap Implementasi Good Governance

2019 ◽  
Vol 3 (2) ◽  
pp. 147-157
Author(s):  
Dariana Dariana ◽  
Ruzita Ruzita
Keyword(s):  
Linear Regression ◽  
Analytical Method ◽  
Good Governance ◽  
Accounting Standards ◽  
Financial Accounting ◽  
Questionnaire Data ◽  
Simple Linear Regression ◽  
Accounting Standard ◽  
Quantitative Descriptive

The purpose of this study was to determine how the application of Financial Accounting Standards Statement 109 and the implementation of Good Governance in the National Zakat Board of Bengkalis Regency and the influence of the application of the Financial Accounting Standard Statement 109 on the implementation of Good Governance in the national zakat board of Bengkalis Regency. This research was conducted using quantitative descriptive methods. These data were obtained from questionnaire data, interviews and documentation that were distributed to all employees of the Bengkalis Regency National Amil Zakat Agency and several Zakat Collection Units in Bengkalis Regency. The analytical method used in this study is to use a simple linear regression. The results of this study indicate that the effect of the adoption of the Statement of Financial Accounting Standards 109 has a positive and significant effect on the implementation of Good Governance by 90.9%.

scholarly journals Misconception on the Authority Abuse of Power in the Law Enforcement against Corruption

2017 ◽  
Vol 13 (9) ◽  
pp. 51
Author(s):  
Sadjijono Sadjijono ◽  
Bagus Teguh Santoso
Keyword(s):  
Law Enforcement ◽  
Good Governance ◽  
Government Officials ◽  
Legal Concept ◽  
Abuse Of Power ◽  
Government Administration ◽  
The Absolute ◽  
The Law ◽  
The Government ◽  
Administrative Jurisdiction

Law No. 30/ 2014 on Government Administration brings the strength and the averment on the performance of the governmental functions which include executive, legislative, and juridical in order to provide the public services (bestuurzorg). Such regulation also aims to prevent and to eliminate any kinds of the maladministration done by the government officials/organs in implementing their functions so that good governance can be realized. In implementing their function, the government should rely on the useful performance (doelmatigheid) and the effectiveness (doeltreffenhgeid) according to the norms of each authority. It is a sophism when the ‘authority’ and/or the ‘competence’ mentioned under the Law No. 30/ 2014 on Government Administration are defined differently in the letterlijk gramatikal wet without associating those terms with an understanding of bevoegheid in an administrative legal concept. An idea that distinctively defines the term ‘competence’ as a right and ‘authority’ as a power is considered as an inconsistent idea, which may cause dualism and distortion in the common law enforcement reffering to the administrative law, particularly related to the concept of the authority abuse of power mentioned under the Law No. 31/ 1999 amended by the Law No. 20/ 2001 on deeds against corruption. As the result, when the notion of ‘authority abuse of power’ is defined as a right (as mentioned in article 1, subsection 5 jo. article 17, Law No. 30/ 2014 on Government Administration), it will be characterized into the absolute competence of the administrative jurisdiction, and when the notion of ‘authority abuse of power’ is defined as a power (as mentioned in article 3, Law No. 31/ 1999 on deeds against corruption), it will be characterized into the absolute competence of the corruption-act jurisdiction. Meanwhile, implementing the government’s ‘competence’ and/or ‘authority’ is characterized into one concept based on the norms of the authority power.

Sign in / Sign up

Export Citation Format

Share Document