scholarly journals Studi Analisis Bibliometrik Perkembangan Penelitian Bidang Akuntansi Pemerintahan

2021 ◽  
Vol 1 (2) ◽  
pp. 107-112
Author(s):  
Nadia Puteri Utami

Threats such as liquidation, competition, and profitability may be of urgent concern to private sector organizations, but are significantly less relevant in a government context. Factors that are more important for the government include long-term stability, the ability to consistently cover annual expenditures and debts, and the management of public funds, the development of accounting in the field of government has become an important role in the administration and governance of government finances so that research in the field of government accounting in recent years is indispensable. This study aims to find out how to study the development of research in the field of government accounting by conductinganalysis bibliometric to investigate references to scientific articles in the field of government accounting. The research method used is a quantitative method to analyze a literature review that summarizes and evaluates a collection of writings on a topic. Research in the field of government accounting occurred at most in 2017. Based on theanalysis bibliometric that has been carried out, research on government accounting is very necessary to meet the needs of stakeholders to assess government accountability and to make political, social, and economic decisions.

Author(s):  
Gautam Talukdar ◽  
Andrew Townsend Peterson ◽  
Vinod Mathur

In India, biodiversity data and information are gaining significance for sustainable development and preparing National Biodiversity Strategies and Action Plans (NBSAPs). Civil societies and individuals are seeking open access to data and information generated with public funds, whereas sensitivity requirements often demand restrictions on the availability of sensitive data. In India, the traditional classification of data for sharing was based on the "Open Series Data" model; i.e. data not specifically included remains inaccessible. The National Data Sharing and Accessibility Policy (NDSAP Anonymous 2012Suppl. material 1) published in 2012 produced a new data sharing framework more focused on the declaration of data as closed. NDSAP is a clear statement that data that are produced by the Government of India should be shared openly. Although much of the verbiage is focused on sharing within the Government to meet national goals, the document does include clear statements about sharing with the public. The policy is intended to apply "to all data and information created, generated, collected and archived using public funds provided by the Government of India". The policy is quite clear that it should apply to all such data, and that such data should be categorized into open-access, registered-access, or restricted-access. NDSAP indicates that all Government of India-produced/funded data is to be opened to the broader community, but provides three access categories (open, registered, restricted). Although NDSAP does not offer much guidance about what sorts of data should fall in each of the categories, it clearly focuses on data sensitive in terms of national security (i.e., data that must be restricted), such as high-resolution satellite imagery of disputed border regions. Institutions collecting biodiversity data usually include primary, research-grade data in the restricted-access category and secondary / derived data (e.g., vegetation maps, species distribution maps) in the open or registered-access category. The conservative approach of not making bioidiversity data easily accessible, is not in accordance with the NDSAP policy, which emphasizes the openness of data. It also counters the main currents in science, which are shifting massively in the direction of opening access to data. Though NDSAP was intended for full implementation by 2014, its uptake by the institutions engaged in primary biodiversity data collection has been slow mainly because: providing primary data in some cases can endanger elements of the natural world; and many researchers wish to keep the data that result from their research activities shielded from full, open access out of a desire to retain control of those data for future analysis or publication. providing primary data in some cases can endanger elements of the natural world; and many researchers wish to keep the data that result from their research activities shielded from full, open access out of a desire to retain control of those data for future analysis or publication. Biodiversity data collected as part of institutional activities belong, in some sense, to the institution, and the institution should value such data over the long term. If institutions curate their biodiversity data for posterity, they can reap the benefits. Imagine the returns if biodiversity data from current ongoing projects were to be compared to data collected 50-100 years later. Thus, organizations should emphasize the long-term view of institutionalizing data resources through fair data restrictions and emphasise on public access, rather than on individual rights and control. This approach may be debatable, but we reckon that it will translate into massive science pay-offs.


2020 ◽  
Vol 20 (2) ◽  
pp. 262
Author(s):  
Jabbar Sabil ◽  
Rizkaul Hasanah ◽  
Arifin Abdullah

Abstrak: Tujuan penelitian adalah untuk mengetahui bagaimana perspektif maqāṣid al-syarīʻah terhadap pengawasan internal yang terkandung dalam Peraturan Pemerintah No. 60 Tahun 2008 tentang Sistem Pengendalian Intern Pemerintah. Penelitian dilakukan dengan metode penelitian kepustakaan dengan pendekatan yuridis-normatif yang dipadukan dengan pendekatan maqāṣidī. Hasil penelitian menunjukkan bahwa pengawasan internal secara maqāṣid al-syarīʻah, dianggap sebagai bagian dari al-maṣlaḥah al-ḥājjiyyah, dan berfungsi sebagai wasā‟il (sarana). Pengawasan internal merupakan sarana untuk memudahkan penyelenggaraan pelayanan publik supaya dapat berjalan sesuai dengan aturan yang telah Allah tetapkan. Pengawasan internal merupakan bagian dari pemeliharaan agama dan harta dalam wujud pelaksanaan amar makruf nahi mungkar dan pertanggung  jawaban  terhadap  amanah  serta  pemeliharaan  atas  harta  umum  (public  fund). Sehingga dapat disimpulkan bahwa secara umum konsep pengawasan internal yang diamanahkan dalam Peraturan Pemerintah tersebut telah sesuai dengan apa yang diinginkan oleh syarak, hanya saja masih harus dilakukan penyempurnaan pada sistem pengawasannya agar apa yang diinginkan oleh syarak dapat terimplementasi dengan baik.Abstract: The aim of the research is to find out how the perspective of maqāṣid al-syarīʻah towards internal supervision contained in Government Regulation No. 60 of 2008 About the Government Internal Control System. The study was conducted with a literature research method with a juridical-normative approach combined with the maqāṣidī approach. The results showed that internal supervision by maqāṣid al-syarīʻah, was considered as part of al-maṣlaḥah al-jiājjiyyah, and functioned as wasā'il (means). Internal supervision is a means to facilitate the implementation of public services so that they can run according to the rules that God has set. Internal supervision is part of the maintenance of religion and assets in the form of the implementation of amar makruf nahi mungkar and accountability for the mandate and maintenance of public assets (public funds). So it can be concluded that in general the concept of internal supervision mandated in the Government Regulation is in accordance with what is desired by the sharak, only that improvements must be made to its monitoring system so that what is desired by the sharak can be implemented properly.


2021 ◽  
Vol XIII (1) ◽  
pp. 81-90
Author(s):  
Mayprapawee Varnakomola ◽  

Thailand is hit hard by the impact of the on the COVID 19 situation, to cope with the international boycotts of flights and the lots in revenue from international tourists, the government has shift it attention to domestic tourists. However, the domestic tourism industry is not well prepared for the pandemic situation, lots of people don’t travel as locals fear to be sick and get the disease. So, this study contributes to adding knowledge and understanding of how hotels can best satisfy and meet the needs of domestic tourists in this new COVID 19 pandemic area. The Qualitative research method is used for the collection of data and in-depth and semi-structured interviews were conducted with domestic tourists in Bangkok from November 10, 2020, to November 12, 2020, the interview was focus on domestic tourist personal experiences, opinion and preferences towards different issues related to the pandemic situation and new expectation towards hotel services. Constant Comparison Method is used for analyzing the data collected with ten domestic tourists at Khao San road, Thailand. Results reveal that the domestic tourists visiting Bangkok specific demands travel experience during covers-19 starting which leads to personalize demand to manage by the hotel in order to fulfill the need and provide fruitful experience including indoor activates and recreation events


1989 ◽  
Vol 14 (3) ◽  
pp. 57-68
Author(s):  
J K Satia ◽  
P S Thomas

Maruti Udyog Ltd. (MUL) was set up in 1980 by the government to produce automobiles. By collaborating with Suzuki Motor Company in 1982, it was hoped that the famed Japanese style of management would catalyze the small and backward car industry and some of the others to which it was linked. Maruti got off to an excellent start by public sector standards. However, by 1985, fiscal, balance of payments, and technology transfer problems began to surface. With current order books winding down by 1990, questions arise as to MUL's mission, its product-market strategies, its pricing policy, and the value of Japanese participation. Questions also arise regarding the coherence, long term stability, and developmental aims of government's policy towards the automobile industry.


Author(s):  
Nur Soetjiati

The village funds allocation given by the government of Banyuwangi Regency to the villages in the Pesanggaran sub-district is an effort to motivate the village in financing the activities of the Village Government.The purpose of this study is to describe, explain and analyze the accountability system in the management of Village Fund Allocation in the District Pesanggaran Banyuwangi. This research uses field research method which gives description about Accountability of Village Fund Allocation Funding in Pesanggaran District of Banyuwangi Regency. Data collection techniques using observation, interview and documentation techniques, by selecting informants who play a vital role and are involved technically and functionally in Accountability Management of Village Fund Allocation. The data that has been obtained then analyzed using qualitative research method. The results of this study are: (1). Village Fund Allocation Planning in Pesanggaran Sub-District, first discussed in the village development plan, involves the community in decision-making and to determine the development to be implemented in the village located in Pesanggaran sub-district. (2). Implementation of the Village Fund Allocation, implemented transparently, local villagers were given access to know the use of the village funding allocation fund. For example, from the activities carried out in installing information boards of ongoing projects / activities such as writing what activities are ongoing, how much funding is used, how long the implementation of the duties, and who the executor. (3). Accountability in the implementation of the allocation of village funds should be done as a form of village government accountability in managing funds obtained from the government. Keywords : Accountability, Village Fund Allocation


Author(s):  
Sattar Gaber Khallawy ◽  
Hagar Khadim Mohsen

The research highlights the long-term leases according to the international accounting standards in public sector within the economic units that apply the government accounting system. The long-term lease is a lease that has a framework of terms and conditions ratified between two persons; or it is a group of agreements which the two parties of the contract (lessor and lessee) are committed by. The lease is usually valid for over one year. The international accounting standards name several treatments in the lessor registry in order to get suitable measurement and disclosure of the users’ needed information and the statement of financial position of the economic unit. Measurements are one of the most important operations that facilitate accessing to reliable data; disclosure is the most significant operator in validity and accuracy of information about the building that is provided to the users.


2020 ◽  
Vol 2 (1) ◽  
pp. 1-11
Author(s):  
Wiwin Juliyanti ◽  
◽  
Yohanes K. Wibowo ◽  

Purpose: This study aims to provide an overview related to research on heritage assets in Indonesia. This study classifies and reviews articles based on research methods and focused results regarding accounting treatment, is it in accordance with Government Accounting Standards (SAP)? Research Methodology: This research is a literature study which contains theories that are relevant to the research problem. The data collection is taken from secondary data sources, SAP and various scientific articles. Results: The results demonstrate that the treatment in several heritage assets in Indonesia has referred to the prevailing SAP, historical assets are recorded as fixed assets, without valuation using cost or revaluation, the majority has been presented in the financial report based on accounting principles, this means the government accountability requirements for disclosure of heritage assets have been quite achieved. Limitations: Secondary data sources using several articles that are not all published in accredited journals. Contribution: This research has implications for the government to evaluate the function of financial reporting as an accounting tool that facilitates the realization of transparency and accountability. Keywords: Heritage assets, Recognition, Assessment, Measurement, Presentation and disclosure, PSAP No. 07 of 2010 concerning Accounting for Fixed Assets


2019 ◽  
Vol 8 (3) ◽  
pp. 69
Author(s):  
Zouhaier Slimi

Studying the possibility of applying the Finnish Higher Education framework in the Middle East; the case of Oman requires an in-depth investigation and a clear focus on the main success factors. The research method uses the qualitative approach to study the points of views, feeling and assumptions of all the stakeholders in the Omani educational system and how teachers perceive the idea of applying the Finnish example. The results reveal that all participants are for using the Finnish Higher Education Framework in Oman. However, they see that the application should go through a strategic, constant long-term process along with the professional development of academic staff, the collaboration of all stakeholders and the support of the government are critical requirements.


1969 ◽  
Vol 10 (2) ◽  
Author(s):  
Agunan P. Samosir, Rita Helbra Tenrini & Anda Nugroho

Realization of non-tax government revenues from fisheries sector since 2006is still far from its potential and actual targets. Though the volume ofproduction from fisheries results tend to research year and in 2012 reached 5.8 million tons and production rate of Rp.72,01trillion. Non-tax government revenues from fisheries in 2012 only amounted about 0.3 percent from the production value of fisheries in Indonesia. Some of region in Indonesia were already experiencing over fishing. If there is no action from the government to control fishing activities, then fisheries sustainability would be threatened. The purpose of this study is to analyze and estimate the potential of non-tax government revenues from fisheries sector. The research method used is a combination of quantitative method (to make analysis about the potential of non-tax government revenues from fisheries sector and its impact to fishers welfare)and qualitative method(to identify problems from every cycle in fisheries management). The results are surprising because of the potential of non-tax government revenues from fisheriesin 2014 could reach 10 times than the realizationin 2012.Keywords: non-tax government revenues, fisheries, fisheries sustainability.Realisasi PNBP sektor Perikanan Tangkap sejak tahun 2006 sampai saat ini masih jauh dari potensi dan target sebenarnya. Padahal volume produksi dari hasil perikanan tangkap cenderung naik setiap tahunnya dan pada tahun 2012 mencapai 5,8 juta ton dan nilai produksinya sebesar Rp72,01 triliun. PNBP Perikanan Tangkap 2012 hanya sebesar 0,3 persen dari nilai produksinya. Beberapa wilayah perikanan di Indonesia sudah mengalami overfishing. Bila tidak ada tindakan dari pemerintah untuk melakukan pengendalian penangkapan ikan, dikhawatirkan akan mengancam keberlangsungan usaha perikanan di Indonesia.Tujuan dari kajian ini adalah menganalisis dan mengestimasi potensi PNBP tahun 2014. Hasil analisis potensi PNBP diharapkan sebagai bahan masukan dalam kebijakan PNBP pada tahun-tahun mendatang. Metode penelitian yang digunakan adalah gabungan antara metode kuantitatif,untuk melakukan analisis besaran potensi perikanan beserta menghitung dampaknya terhadap kesejahteraan nelayan, dan metode kualitatif,untuk mengidentifikasi permasalahan yang ada pada setiap siklus pengelolaan perikanan tangkap.Hasil dari penelitian ini cukup mengejutkan karena potensi PNBP Perikanan tahun 2014 bisa mencapai 10 kali lipat dari realisasi tahun 2012.Kata kunci: Potensi PNBP, sektor perikanan tangkap, Keberlangsungan usaha perikanan


2018 ◽  
Vol 2 (2) ◽  
pp. 143
Author(s):  
Tadeusz Gospodarek

Aim: There exists an inequilibrium between the available quantity of goods and the level of consumption resulting in local economic polarisations and asymmetric capital concentrations. Replacements of real money with derivative instruments cause strong perturbations on capital markets. Consumer preferences change towards the maximization of the utility of the used capital. The above observations are a basis for the hypothesis that managers, in general, prefer to maximize the momentum profit regardless of the risk of losing the stability of macroeconomic systems.Design/Research method: It is heuristic about the objective function of an organization based on observations, that there are two excluding tendencies in formulating goals: to maximize the profit (using all possible opportunities) and simultaneously to achieve stability in the long run (keeping the micro-macro balance).Conclusions/findings: Managements cause deviations from the micro-macro balance, and at the same time trying to keep this balance. This leads to the following paradox of management (the balance dilemma of management): Managers always try to maximize opportune profits, regardless of future benefits that may be derived from keeping the equilibrium. And conversely, rational long-term stability suggests postponing most opportunities and keeping external boundaries (e.g. realizing sustainable development). However, managers’ temporary preferences lead to an increasing number of unbalanced interactions between organizations and their surroundings, up to the critical point when some catastrophic economic processes may take place.Originality/value of the article: Original heuristics based on the observations of some micro-macro economic balance relations in business practice.Implications of the research: One more paradox in the theory of management have been presented. It is important for base statements of the theory of organizational bahaviors consistency and inferring would be more accurate.Key words: General economic equilibrium, rationally bounded decisions, paradox of management, micro/macro balance, management theory.JEL: L2, M21, D5, F41


Sign in / Sign up

Export Citation Format

Share Document