Analisis Faktor Penyebab SiLPA dan SILPA Pada Badan Pengelola Keuangan dan Aset Daerah Kabupaten Musi Banyuasin

This study aims to determine the factors that cause the remainder of the budget calculation (SiLPA) and the remainder over budget financing (SILPA) in the Financial Management and Assets Board of the District of Musi Banyuasin in period of 2016 to 2018.. This study uses a qualitative method. Data collection techniques are carried out through field studies by conducting documentation and interviews, literature studies from literature references that support this research. Data analysis techniques start from qualitative data in the form of Reports on the Realization of Regional Income and Expenditure Budgets and Reports on Changes in Budget Balances. The Results of study indicate that the high and low levels of SiLPA that occurred in BPKAD in the District of Musi Banyuasin in the period 2016 to 2018 caused by exceeding income, remaining expenses or other consequences. While SILPA is caused by an increase in regional income, the absorption of the regional budget that is not optimal, the low absorption of unexpected expenditure, the high level of financing receipts but the low cost of financing which means that there are funds that are not utilized optimally, the quantity of human resources in lacking so that the planned target achievement is not optimal.

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ANALYSIS OF APOLOGIES SPEECH ACT IN JAPANESE AND ENGLISH: CONTRASTIVE PRAGMATICS

Humanities & Social Sciences Reviews ◽

10.18510/hssr.2019.7530 ◽

2019 ◽

Vol 7 (5) ◽

pp. 245-255

Author(s):

Diana Kartika

Keyword(s):

Content Analysis ◽

Social Interactions ◽

Qualitative Method ◽

English Language ◽

Qualitative Data ◽

Speech Act ◽

Research Data ◽

Data Sources ◽

Social Situations ◽

Analysis Techniques

Purpose: In everyday life, humans when interacting with others often misunderstands and make apologies. Apologies in Japanese and English have different ways of delivering. Like the expression of apology "sumimasen" in Japanese and "Sorry" in English. This study uses a corpus-based approach to check the variation of apology strategies used in Japanese and English and then analyzed. This study aims to analyze and compare apologies in Japanese and English also study their contextual use. Methodology: The method used in this study is a qualitative method with content analysis techniques consisting of the form of Japanese and English language apologies. Sources of research data are qualitative data sources from examples of Japanese and Bahasa sentences. Main Findings: it can be concluded that the expression of apology in Japanese and English is very diverse. Judging from the origin he said some phrases of apology in Japanese are more likely to be a misconception or misconduct (sumimasen, gomennasai, shitsureishimashita, mooshiwakearimasen, warui). Apologies in Japanese may vary depending on how severe the mistakes have been made and how well a person relates to the person who is the object of the error. Implications/Applications: The findings of this research can help individuals in communication and social interactions. Also, it provides an overview of apology in different settings and social situations.

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SPENDING REVIEW BERBASIS PERFORMANCE-BASED BUDGETING (PBB) TERHADAP APBD KABUPATEN SLEMAN TAHUN 2017-2018

REFORMASI ◽

10.33366/rfr.v10i2.1676 ◽

2020 ◽

Vol 10 (2) ◽

pp. 186-208

Author(s):

Al Fauzi Rahmat ◽

Fajar Rahmanto ◽

Muchammad Iqbal Firmansyah ◽

Dyah Mutiarin

Keyword(s):

Qualitative Method ◽

Research Data ◽

Government Employees ◽

Average Deviation ◽

Data Presentation ◽

Analysis Techniques ◽

Deviation Analysis ◽

Use Of Data ◽

Regional Budget ◽

And Performance

Artikel ini bertujuan untuk menganalisis sejauh mana spending review berbasis Performance-Based Budgeting (PBB) terhadap APBD Kabupaten Sleman tahun 2017-2018. Selanjutnya, artikel ini menggunakan metode kualitatif yaitu untuk mengidentifikasi dan menafsirkan sebuah konteks terkait spending review yang perlu di identifikasi secara mendalam. Kemudian, perolahan data dilakukan melalui studi kajian literature (online dan offline). Sebagaimana penggunaan teknik analisis data dalam penelitian ini dilakukan dengan tahapan kodifikasi data, penyajian data dan hasil data penelitian. Hasil penelitin ini menunjukan bahwa kondisi anggaran belanja daerah Pemerintah Kabupaten Sleman Tahun 2017 dan 2018 mengalami kenaikan, namun ditinjau pada sektor anggaran belanja pegawai Pemerintah Kabupaten Sleman mengalami penurunan. Selanjutnya hasil review alokasi yang dilakukan terhadap realisasi anggaran belanja daerah terjadi penghematan anggaran belanja dari tahun 2017 ke 2018. Kemudian, untuk review tolak ukur dan kinerja melalui layanan kesehatan dan pendidikan menunjukan adanya peningkatan angka indeks pembangunan manusia. Lebih lanjut, Analisis Deviasi Kebutuhan menunjukkan dalam dua tahun anggaran Pemerintah Kabupaten Sleman yakni tahun 2017 dan 2018 memiliki tingkat rata-rata deviasi kebutuhan dengan alokasi anggaran belanja daerah sebesar (11,85%).Abstract: This article aims to analyze the extent of spending based on Performance-Based Budgeting (PBB) based Regional Expenditure Budget (APBD) of Sleman Regency in 2017-2018. Furthermore, this article uses a qualitative method to identify and interpret a context related to spending review that needs to be identified in depth. Therefore, data processing through literature studies (online and offline). As the use of data analysis techniques in this study carried out with the stages of data codification, data presentation and results of research data. The results of this research indicate that condition of regional expenditure budgets of the Sleman Regency Government in 2017 and 2018 has increased, but in terms of expenditure budget sector the Sleman Regency Government employees have decreased. Furthermore, the results of a review of the allocations made to the realization of the regional expenditure budget savings spending occurred from 2017 to 2018. In addition, for a review of benchmarks and performance through health and education services showed an increase in the index of human development. Moreover, the Need Deviation Analysis shows that in the two fiscal years the Sleman Regency Government, namely 2017 and 2018, has an average deviation of needs with a regional budget allocation of (11.85%).Keywords: Spending Review; Performance-based Budget; Regional Expenditure Budget; Sleman Regency

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A study of the self-perceived competencies regarding the knowledge and skills of healthcare providers in the Expanded Program on Immunization in Thailand

Journal of Health Research ◽

10.1108/jhr-08-2018-0082 ◽

2019 ◽

Vol 33 (3) ◽

pp. 208-218

Author(s):

Pregamol Rutchanagul ◽

Wipada Sangnimitchaikul

Keyword(s):

Qualitative Method ◽

Qualitative Data ◽

Healthcare Providers ◽

Content Type ◽

Knowledge And Skills ◽

Mixed Methods Approach ◽

And Performance ◽

Expanded Program On Immunization ◽

High Level

Purpose The Expanded Program on Immunization (EPI) has still been found to offer services that do not comply with standards. The purpose of this paper is to ascertain competency in terms of the knowledge and skills of the EPI staff. Design/methodology/approach The research design was a mixed-methods approach. The quantitative method employed a questionnaire survey on the perceived competency of 382 EPI staffs from six regions in Thailand. This was paired alongside of the qualitative method, where four staffs were in-depth interviewed, and the performance of the EPI staffs was observed. Findings The overall perceived competency in the work of immunization was at a high level. A comparative analysis between the quantitative and qualitative data showed findings in three categories. First, the perception of competency was high, and performance conformed to standards in the preparation of the setting and equipment for providing the service; second, the perception of competency was high, but in the performance of their work the participants did not comply completely with standards for scheduling the immunization appointments or for vaccine storage; and third, the perception of competency was either moderate or low, and the performance of work was inadequate for vaccine estimations, registering reports, and dealing with adverse events following immunization. Originality/value The findings showed a gap between perception of knowledge-and-skill competency and actual practice in EPI service. Effective cooperation among involved organizations in order to improve the standard of performance in expanding the quality of EPI service provision in Thailand is suggested.

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Laboratory Simulation of Pentachlorophenol / Phenate Behaviour in an Alluvial Aquifer

Water Quality Research Journal ◽

10.2166/wqrj.1987.011 ◽

1987 ◽

Vol 22 (1) ◽

pp. 147-156 ◽

Cited By ~ 3

Author(s):

R.J. Patterson ◽

H.M. Liebscher

Keyword(s):

Early Stage ◽

Low Cost ◽

Field Tests ◽

Field Studies ◽

Alluvial Aquifer ◽

Operating Conditions ◽

Laboratory Simulation ◽

Retardation Factor ◽

Site Assessment ◽

Low Levels

Abstract In 1978, about 18,000 litres of a chlorophenol/phenate solution leaked from a sawmill dip tank located approximately 120 metres from the Okanagan River in Penticton, B.C. Results of field studies indicated that the chlorophenol/phenate migrated through a surficial alluvial aquifer toward the river and that the retardation factor for the contaminants was between 1,05 and 1.43. A purge we 11 remedial operation recovered only about 40% of the spilled chlorophenol/phenate. More than five years after the purging operation, low levels of chlorophenol/phenate were still present in the groundwater. A column test to simulate the subsurface transport and purging behaviour of pentachlorophenol/phenate was conducted in the laboratory under conditions which duplicated, as closely as possible, those in the field. Results, which suggest a retardation factor of about 1.25 and non-equilibrium (i.e. slow) sorption/desorption, can account for the behaviour of the contaminants in the aquifer under natural flow conditions and during purging. The success achieved in the simulation indicates that these types of tests can be applied usefully in the study of contaminant behaviour in the subsurface. In addition, they could play an important role in waste site assessment and remediation programs where purging is an alternative. Data can be obtained at relatively low cost and at an early stage in an investigation, and could be employed to provide a preliminary assessment of the probable efficiency of purging. Moreover, the results could be applied to establish parameters and operating conditions that will improve the effectiveness of costly field tests that must precede the design of an optimal purging system.

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Implementation of Islamic Values in The Employees Recruitment Process

Jihbiz jurnal ekonomi keuangan dan perbankan syariah ◽

10.33379/jihbiz.v5i2.872 ◽

2021 ◽

Vol 5 (2) ◽

pp. 156-163

Author(s):

Sri Budi Cantika Yuli

Keyword(s):

Data Analysis ◽

Qualitative Method ◽

Qualitative Data ◽

Phenomenological Approach ◽

Recruitment Process ◽

Data Presentation ◽

Analysis Techniques ◽

University Leaders ◽

Islamic Values

This study aimed at determining the implementation of Islamic values in the recruitment process (Case Study at University of Muhammadiyah Malang-UMM). This research applied qualitative method through a phenomenological approach. The informants of this study were (1) University Leaders; (2) Employees. Further, the data collected were analyzed using qualitative data analysis techniques, namely: Data Reduction, Data Presentation, and Conclusion Drawing. The results of this study indicated that the recruitment process at UMM: 1) in accordance with Islamic values sourced from the Qur'an and Hadith; 2) UMM leaders have accomplished the mandate that was showed in selecting employees and establishing the law fairly according to Q.S. An Nisa [4]: 58 and Q.S. Al Maidah [5]: 8. UMM Leaders appoint the most worthy and appropriate employees as in Q.S. An Nisaa [4]: 59; 4) UMM leaders choose employees of the highest quality selectively in accordance with the words of the Prophet Muhammad in HR. Baihaqi; 5) UMM Leaders choose capable and trustworthy employees according to Q.S. Al Anfaal [8]: 27.

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Analisis Pelaksanaan Pengelolaan Keuangan Desa

Jurnal Akuntansi Terapan dan Bisnis ◽

10.25047/asersi.v1i2.2771 ◽

2021 ◽

Vol 1 (2) ◽

pp. 152-159

Author(s):

Linda Aviva ◽

Dessy Putri Andini

Keyword(s):

Data Analysis ◽

Financial Management ◽

Qualitative Method ◽

Literature Study ◽

Analysis Techniques ◽

Direct Observations ◽

Field Notes ◽

Domestic Affairs ◽

Descriptive Qualitative

This study aims to determine the implementation of village finances based on Permendagri No. 20 of 2018 concerning Village Financial Management. This study used a descriptive qualitative method, which carried out direct observations in the field, namely Kemuning Lor Village, Arjasa District, Jember Regency. Research instruments are used through documentation, observation, interviews and literature study by collecting every document needed in this study, then the documents are analyzed using the Creswell model, by recording the required data which is adjusted to Permendagri No. 20 2018. The documents needed in this study are the 2019 Kemuning Village APBDes. Data analysis techniques use triagulation in the process of searching and systematically compiling data obtained from interviews, field notes, so as to provide conclusions about the implementation of village financial management in accordance with the Regulation Domestic Affairs No. 20. Year 2018 concerning Village Financial Management.

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UPAYA OPTIMALISASI MAHARAH KITABAH MELALUI MODEL PEMBELAJARAN BERBASIS PROYEK PADA MATERI AL-JUMLAH

DIDAKTIKA : Jurnal Kependidikan ◽

10.30863/didaktika.v12i1.176 ◽

2019 ◽

Vol 12 (1) ◽

pp. 62

Author(s):

HASTANG HASTANG

Keyword(s):

Student Achievement ◽

Qualitative Method ◽

Qualitative Data ◽

Learning Model ◽

Project Based Learning ◽

Learning Models ◽

Instrument Performance ◽

High Level ◽

Descriptive Qualitative

This study aims to optimize the ability of students to write Arabic sentences (maharah kitabah) through project-based learning models in al-Jumlah material. This study used descriptive qualitative method. The subjects of the study were students at the second semester of IAIN Bone, which were from class PBA1, PBA2, PBA3, PS6, PGMI4, and PGMI 5. Data was collected through tests, observations, and interviews with instrument performance, observation guidelines, and interview guidelines. The data collected from the results of this study will be analyzed using qualitative data analysis.The results of the study show: 1) The application of project-based learning models in al-quantity material is carried out in several stages, starting from determining the theme of writing, determining sources, collecting material (writing rules) and mufradat (vocabulary), compiling sentences and discussing them collaboratively with members team, up to presenting in front of other teams. 2) Students are generally able to make al-Jumlah based on the elements of the sentence that have been learned. For example, making al-Jumlah Ismiyah consisting of mubtada' and khabar, al-Jumlah al-Fi'liyah consisting of fi'il, fa'il, and maf'ul by using sentences that are in accordance with the attached image and also able to write with the correct writing and harakat. Based on the results of the study, it can be concluded that the project-based learning model can optimize the student achievement of high-level students in al-Jumlah material.

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PERAN PENDIDIKAN TERHADAP EKSISTENSI KEHIDUPAN MASYARAKAT ADAT KAMPUNG NAGA, TASIKMALAYA, JAWA BARAT

PKn Progresif: Jurnal Pemikiran dan Penelitian Kewarganegaraan ◽

10.20961/pknp.v13i1.23264 ◽

2018 ◽

Vol 13 (1) ◽

pp. 60

Author(s):

Itok Dwi Kurniawan ◽

Hassan Suryono

Keyword(s):

Qualitative Research ◽

Qualitative Method ◽

Qualitative Data ◽

Formal Education ◽

Early Age ◽

West Java ◽

Analysis Techniques ◽

Interactive Models ◽

Education Needs

One of the most important aspects of life is education, thinking and human behavior along with the education has been taken. Education is one of the most important efforts for a nation in maintaining its existence. The purpose of this research is study the role of education to the existence the custom society of Kampung Naga, Tasikmalaya, West Java. This research is a qualitative research with descriptive qualitative method. The data used in the form of qualitative data. Data collection techniques used are observation and literature review. The data analysis techniques using interactive models. The results of research is shown that the important of education role to existence for custom society life of Kampung Naga, Tasikmalaya, West Java. It is shown that the role of education provides more usefulness, but does not change their behavior. There is not only formal education that already exists but also balanced with environmental education in the form of education from family. This education is done so that they can teach the pattern of hereditary behavior that has existed from an early age so that their existence will still survive. They is custom society is not easy along the formal and custom so there are some problems about education. The role of Tasikmalaya Regency Government to encourage indigenous Kampung Naga community for formal education needs to be improvedKeywords: Education, Custom Society

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EVALUASI PERENCANAAN DAN PENGADAAN ASET PADA BPKBMD KABUPATEN MINAHASA UTARA

GOING CONCERN : JURNAL RISET AKUNTANSI ◽

10.32400/gc.11.1.10555.2016 ◽

2016 ◽

Vol 11 (1) ◽

Author(s):

Ferina M A. Saraun ◽

Lidia Mawikere

Keyword(s):

Asset Management ◽

Financial Management ◽

Qualitative Method ◽

Good Governance ◽

Descriptive Analysis ◽

Balance Sheet ◽

Financial Statements ◽

Reliable Information ◽

Analysis Techniques ◽

Management Board

Asset is one of the elements that must be managed properly in order to produce reliable information in the financial statements regions. Martinet sectoral asset management (asset) carries a significant effect on the perfection of balance sheet presentation area. The aim of this study is to see and know the planning and procurement of assets in Financial Management Board and the Regional Property North Minahasa Regency regulatory interior minister 17 in 2007 seen from the cycle of sectoral asset management are applied as well as the completeness of the source document. The method used is qualitative method with descriptive analysis techniques. The results showed that BPKBMD North Minahasa Regency is appropriate. However, BPKBMD North Minahasa regency should coordinate better with all SKPD as users / persons responsible for the preparation of the planning and procurement of assets in order to realize the principles of Good Governance.

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ANALISIS KREDIT USAHA RAKYAT PADA BANK RAKYAT INDONESIA

AdBispreneur ◽

10.24198/adbispreneur.v4i2.22488 ◽

2020 ◽

Vol 4 (2) ◽

pp. 113

Author(s):

Suryanto .

Keyword(s):

Research Method ◽

Qualitative Method ◽

Small And Medium Enterprises ◽

Subjective Analysis ◽

Data Presentation ◽

Analysis Techniques ◽

Descriptive Research ◽

High Level ◽

Medium Enterprises ◽

Depth Interviews

This study aims to analyze the procedure for granting people's business credit (KUR) to Bank Rakyat Indonesia (BRI). The research method used in this study is a qualitative method with a type of descriptive research. The data obtained in this study uses research instruments, namely through observation, in-depth interviews, and documentation studies. Interviews were conducted with the Micro and Small Director of Bank BRI, debtor representatives and prospective debtors, as well as Bank Indonesia Representative Credit Section Bandung. Data collected from several sources carried out credibility testing with data triangulation — data analysis techniques used with data reduction, data presentation, and conclusions. The results of the study indicate that the implementation of the provision of people's business loans to Bank BRI through several stages, namely the stages of credit administration, credit documentation, credit approval, credit processing. The level of Non-Performing Loans (NPL) of BRI KUR shows a fairly large number of 2.31%, but among other KUR executing banks BRI's NPL is the smallest. The high level of NPL is because there are several factors, including: (1) wrong perceptions among Micro, Small and Medium Enterprises (MSME) actors regarding the source of funds in KUR distribution; (2) changes in the character of the debtor; and (3) the account officer section conducts a subjective analysis because there are certain relationships with prospective debtors Penelitian ini bertujuan untuk menganalisis prosedur pemberian kredit usaha rakyat (KUR) pada Bank Rakyat Indonesia (BRI). Metode penelitian yang digunakan dalam penelitian ini adalah metode kualitatif dengan jenis penelitian deskriptif. Data yang diperoleh pada penelitian ini menggunakan instrumen penelitian yaitu melalui observasi, wawancara mendalam dan studi dokumentasi. Wawancara dilakukan dengan Direktur Mikro dan Kecil Bank BRI, perwakilan debitur dan calon debitur, serta Bagian kredit Bank Indonesia Perwakilan Bandung. Data yang terkumpul dari beberapa sumber dilakukan pengujian kredibilitas dengan triangulasi data. Teknik analisis data yang digunakan dengan reduksi data, penyajian data, dan kesimpulan. Hasil penelitian menunjukkan bahwa pelaksanaan pemberian kredit usaha rakyat pada Bank BRI melalui beberapa tahapan yaitu tahap credit administration, credit documentation, credit approval, credit processing. Tingkat Non Performing Loan (NPL) KUR BRI memperlihatkan angka yang cukup besar yaitu 2,31%, tetapi diantara bank pelaksana KUR yang lainnya NPL Bank BRI yang paling kecil. Tingginya tingkat NPL dikarenakan adalah ada beberapa faktor, antara lain: (1) persepsi yang salah dikalangan pelaku Usaha Mikro Kecil dan Menengah (UMKM) mengenai sumber dana dalam penyaluran KUR; (2) adanya perubahan karakter debitur; dan (3) bagian account officer melakukan analisis secara subjektif karena ada hubungan tertentu dengan calon debitur.

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