scholarly journals Political Interaction in the Process of Establishing the Regional Budget of North Sumatera Province

2019 ◽  
Vol 1 (2) ◽  
pp. 59-70
Author(s):  
Martuama Saragih ◽  
Tjahya Supriatna ◽  
Sampara Lukman ◽  
Dety Mulyanti
Keyword(s):  
Data Collection ◽  
Financial Management ◽  
Primary Data ◽  
Fiscal Year ◽  
Government Communication ◽  
The North ◽  
Political Interaction ◽  
Regional Budget ◽  
Political Model

The purpose of this study was to analyze political interaction in the process of establishing the North Sumatera Province Regional Budget. Research using qualitative research. Research informants 13 people determined by the snowball technique. Secondary data collection uses a literature study; Primary data collection using interview and observation techniques. Data analysis in this study used descriptive analysis and triangulation. Political interaction in the process of establishing the North Sumatera Province APBD is a government communication activity that takes place between executive officials and legislative members in the context of implementing the regional financial management system and become an integral part of government management. Political interactions that occur in the context of establishing regional financial policies for one fiscal year can be either positive or negative. Positive nuance if in the process of political interaction there is a process of interaction of power that is entirely focused on the interests of the community, and it is difficult to find practices of corruption, collusion, and nepotism (KKN). Negative nuances if in the process of political interaction intertwined a process of interaction of power that is not entirely directed at the interests of the community, and indicates the existence of KKN practices. From the phenomenon of corrupt behavior involving the Governor and a number of North Sumatera Provincial legislative members in the past few years, it is clearly indicated that the process of power interaction between executive officials and legislative members could be an opportunity for KKN. That is, given the fact that power tends to be corrupt, the political interaction that takes place in the determination of the regional budget can provide opportunities for corrupt practices that harm the country and cause the people to be stiff. The new model arranged is Positive Negotiated Budget Political Model with the definition: Positive Negotiated Budget Political Model is a government communication pattern that takes place in the formulation, discussion and determination of budget policies that are entirely in the public interest and anti-corruption, collusion and nepotism revealed from the motive negotiation, the proposition of negotiation and the consequences of negotiations are positive. With this definition, three dimensions of budget politics negotiation are included: (1) Dimensions of positive nuanced budget negotiation motives, (2) Dimensions of positive budget negotiation proposition, (3) Dimensions of the consequences of positive budget negotiation.

PROFITABILITY ANALYSIS OF TERUBUK FARMING (SACCHARUM EDULE HASSKARL) IN SUBDISTRICT TOSA DISTRICT OF EAST TIDORE OF TIDORE ISLAND

2018 ◽  
Author(s):  
Suwandi S. Sangadji
Keyword(s):  
Data Collection ◽  
Research Method ◽  
Quantitative Method ◽  
Secondary Data ◽  
Primary Data ◽  
Profitability Analysis ◽  
Sample Method ◽  
Document Review ◽  
Revenue Production

The purpose of this researchment is to ascertain how wide the farming of species Saccharun Edule Hasskarl (terubuk) in sub district Tosa, district of East Tidore of Tidore Island through the indicator of the value revenue, production and selling prices so that the farmers will achieve The Break Event Point (BEP). The research method was used a quantitative method with the number of samples of 30 people. The determination of the sample method is using the census method or involving all members of the population into a sample of researchment. The secondary data collection was done by using library literature in the form of document review and relevant references to research object while primary data collection was done by using questionnaire. The data is using equation R /C Ratio, BEP Revenue, BEP Price, and BEP Production. Therefore from the results of the researchment it can be explained that the two of the thirty farmers come through the break event point, while the other twenty-eight farmers declared having a business that worth to be develop or experiencing profit, because the R/C ratio is above 1.0 with average profit reach Rp. 989.000, - per production / farmer.

scholarly journals Biosafety Level at the Microbiology Laboratory of PT SCI

2021 ◽  
Vol 5 (2) ◽  
pp. 522-535
Author(s):  
Aulia Jauhari Rakhman ◽  
Sjahrul Meizar Nasri
Keyword(s):  
Risk Assessment ◽  
Data Collection ◽  
Primary Data ◽  
Competency Assessment ◽  
Microbiology Laboratory ◽  
Preventive Action ◽  
Laboratory Personnel ◽  
Biological Risk ◽  
Biosafety Level

Introduction: Protection of personnel in microbiological testing laboratories should be conducted. One of the efforts that can be used for preventive action is the determination of the biosafety level. This study was conducted with the aim of knowing how important the biosafety level is seen from the readiness level of laboratory personnel regarding knowledge, training, and competency assessment of laboratory personnel. Moreover, this study was also based on the application of biological risk assessment and the planned biosafety implementation program. Method: The sampling method used was secondary data with document review and data recording from the implementation of activities in the microbiology laboratory. Meanwhile, the primary data collection was done through in-depth interviews with respondents using questionnaires and direct interviews. Result: The results of data collection and data processing showed that 74% of laboratory personnel had the appropriate competence in carrying out the assessment by determining the biosafety level. This was supported by the biosafety program which might be planned and implemented with laboratory readiness. This had a percentage of 73% in terms of biological risk assessment and laboratory facilities. Conclusion: Determination of biosafety level is important for personnel who is working in dangerous facilities which is exposed to microbiological agents such as bacteria, viruses, fungi, and other microbiological products. This is because, determining the biosafety level not only protects laboratory personnel, but also the environment from biological hazards.

scholarly journals Analisis Keuangan Pemerintah Daerah Kota Padang Tahun 2014-2018 untuk Mengukur Kinerja Keuangan Daerah

JURNAL PUNDI ◽  
2020 ◽  
Vol 4 (1) ◽  
Author(s):  
Arnaldi Arnaldi ◽  
Irdha Yusra
Keyword(s):  
Financial Performance ◽  
Financial Management ◽  
Fiscal Decentralization ◽  
Financial Analysis ◽  
City Government ◽  
Fiscal Year ◽  
Regional Finance ◽  
Management Board ◽  
Study Approach ◽  
Regional Budget

This study aims to assess the financial performance of Padang City Government using Financial Ratio Analysis of Regional Budget for the Fiscal Year 2014 – 2018. Type of research is descriptive qualitative with case study approach. The processed data is the budget  Report of Padang City Government for Fiscal Year 2014 – 2018 were obtained from the internet publication on the official website of the financial management board and regional property of Padang City. The analysis used to analyze the regional financial performance is financial analysis by calculating the ratio of independence, Degree of Fiscal Decentralization,  Ratio of Efficiency and Ratio of Expenditure Congruence. While the analysis used to analyze the Ability of Regional Finance is to calculate the Share and Growth, Map of Regional Finance Capability and,  Based on the calculation and analysis of the Regional Financial Performance can be concluded that the pattern of the region’s autonomy level relationships in Padang City is instructive criteria. Degree of Fiscal Decentralization is still lacking, but the Ratio of Efficiency is also not efficient. The ratio of Expenditure Congruence shows the balance between expenditures is not balanced. Based on the calculation and analysis of the Regional Financial Capability can be concluded, that the condition of the financial ability of Padang City is still not ideal. Share and Growth calculation results, the position of Padang City in quadrant III

scholarly journals PENERAPAN AKUNTANSI PENYUSUTAN ASET TETAP BERDASARKAN PERNYATAAN STANDAR AKUNTANSI PEMERINTAH NOMOR 07 PADA DINAS PEKERJAAN UMUM PROVINSI SUAWESI UTARA

2018 ◽  
Vol 13 (02) ◽  
Author(s):  
Sahril Rumbaru ◽  
Inggriani Elim ◽  
Meyli Y. B. Kalalo
Keyword(s):  
Financial Management ◽  
Government Regulation ◽  
Accounting Standards ◽  
Public Works ◽  
Fiscal Year ◽  
Fixed Asset ◽  
The Public ◽  
Government Accounting ◽  
North Sulawesi

Statement of Government Accounting Standards (PSAP) 07 is the accounting standard for property, plant and equipment including recognition, determination of carrying amount, accounting treatment of revaluation and impairment of carrying value of property and equipment. This study aims to determine the suitability of the application of accounting depreciation of fixed asset based on PSAP 07 at the Public Works Department of North Sulawesi Province. The data used is the report of depreciation in fiscal year 2016. The method used is descriptive analysis method. The results of the research indicate that the Public Works Agency in the application of fixed asset depreciation, the determination of depreciation value, the useful life of the asset, the use of depreciation method and the determination of the book value of the asset is in accordance with PSAP 07, however in the implementation of recording into reporting depreciation of fixed assets, has not implemented it independently but is done by the Regional Financial Management and Asset Board (BPKAD) of North Sulawesi Province somehow it is not in accordance with the assumption of entity independence in Government Regulation Number 71 of 2010 on Government Accounting Standards. It is expected that the Public Works Department of North Sulawesi Province may apply accounting for depreciation in accordance into applicable regulations.Keywords : PSAP 07, Depreciation of Fixed Asset, Implementation of Depreciation

scholarly journals Penetapan Wilayah Adat dan Masyarakat Hukum Adat Desa Penyengat Kecamatan Sungai Apit Kabupaten Siak

2020 ◽  
Vol 19 (2) ◽  
pp. 12-28
Author(s):  
Wahyu Damon Prakoso
Keyword(s):  
Data Collection ◽  
Literature Review ◽  
Indigenous People ◽  
Indigenous Peoples ◽  
Secondary Data ◽  
Customary Law ◽  
Primary Data ◽  
Data Source ◽  
Customary Land

The problem that occurs is how the indigenous people of swamps interpret the lack of management territory, the loss of livelihood resources and organize themselves to seize opportunities for management rights. The problem of customary land and indigenous peoples above, the researchers felt the need to study more deeply on the Determination of Indigenous Areas and Customary Law Communities in Penyengat Village, Sungai Apit Subdistrict, Siak Regency, Based on the Minister of Home Affairs Regulation No. 52 of 2014 concerning Guidelines for the Recognition and Protection of Indigenous Peoples. This type of research is sociological, so the data source used is primary data from interviews, secondary data from libraries and tertiary data from dictionaries, media, and encyclopedias. Data collection techniques are done by observation, interviews, and literature review.

scholarly journals The Effect of Service Tax Officials, Penalties for Late Payments and Reporting on The Taxpayer Compliance Non-star Hotels

2019 ◽  
Vol 4 (2) ◽  
pp. 234-240
Author(s):  
Ely Kartikaningdyah ◽  
R. Qinanti Nuzurawan
Keyword(s):  
Regression Analysis ◽  
Data Collection ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Sampling Technique ◽  
Total Sample ◽  
Primary Data ◽  
Questionnaire Data ◽  
Purposive Sampling

This research conducted to determine the effect of service tax officials, penalties for late-payments and reporting on the taxpayer compliance non-star hotels. This research was conducted at Dinas Pendapatan Kota Batam. Mechanical determination of sample using a purposive sampling technique with a total sample of 116 taxpayers. The type of data used is primary data. Methods of data collection are done by questionnaire. Data using multiple regression analysis with SPSS V.20.0. These results indicate that the service tax officials, penalties for late-payments and reporting have a positive and significant effect on the taxpayer compliance non-star hotels. The limitations in the study are the lack of understanding of respondents to the statements in the questionnaire and caring attitude and seriousness in answering statements. The study also suggested that Dinas Pendapatan Kota Batam provides socialization with both the taxpayer so they better understand the tax penalties and cause sanctions fines on taxpayers.

scholarly journals Analisis Implementasi Good Governance Pada Pengelolaan Anggaran Pendapatan Dan Belanja Nagari

2019 ◽  
Vol 1 (1) ◽  
pp. 64-77
Author(s):  
Gustiman Candra ◽  
Herlina Helmy ◽  
Nayang Helmayunita
Keyword(s):  
Qualitative Research ◽  
Data Collection ◽  
Research Methods ◽  
Financial Management ◽  
Good Governance ◽  
Qualitative Research Methods ◽  
Planning Stage

This research aims to find out how to manage the Nagari Revenue and Expenditure Budget (APBNagari) in Koto Nan Tigo Utara Surantih and Koto Nan Tigo Selatan Surantih, Sutera Subdistrict, Pesisir Selatan District and find out how good governance is implemented in the management of the Nagari Income and Expenditure Budget (APBNagari ) in Koto Nan Tigo Utara Surantih and Koto Nan Tigo Selatan Surantih, Sutera District, Pesisir Selatan District. To achieve these objectives, qualitative research methods are used. Data collection techniques are carried out by interview, observation and documentation. The results of the study showed: (1) Management of APB Nagari in Koto Nan Tigo Utara Surantih and Koto Nan Tigo Selatan Surantih based on Permendagri Number 20 of 2018 concerning Village Financial Management there were problems at the planning stage. Nagari Koto Nan Tigo Selatan Surantih late in the Determination of RPJM Nagari and APB Nagari and Nagari Koto Nan Tigo Utara Surantih was only late in the APB Nagari determination. The late stipulation of the APB Nagari was due to the issuance of regulations from the regency to the Nagari. The stages of administration, reporting and accountability are in accordance with Permendagri Number 20 Year 2018 concerning Village Financial Management. (2) Implementation of Good Governance principles in the management of APB Nagari on the nagari of Koto Nan Tigo Utara Surantih and Koto Nan Tigo Selatan Surantih has been carried out quite well by Nagari government

scholarly journals MODEL NEGOSIASI POLITIK ANGGARAN DALAM PROSES PENETAPAN APBD PROVINSI SUMATERA UTARA

2019 ◽  
Vol 2 (3) ◽  
pp. 152-160
Author(s):  
Martuama Saragi ◽  
Tjahya Supriatna ◽  
Sampara Lukman ◽  
Dety Mulyanti
Keyword(s):  
Sampling Technique ◽  
Three Dimensions ◽  
Literature Study ◽  
Negotiation Model ◽  
New Model ◽  
The Public ◽  
The North ◽  
Political Interaction ◽  
Political Negotiation

Abstrak Tujuan penelitian ini adalah menemukan model baru negosiasi politik anggaran dalam proses penetapan APBD Provinsi Sumatera Utara. Penelitian ini merupakan penelitian kualitatif. Informan penelitian ini terdiri dari 13 orang yang ditentukan dengan snow ball sampling technique. Pengumpulan data dilakukan melalui studi kepustakaan, wawancara dan observasi. Analisis data penelitian menggunakan triangulasi. Hasil penelitian ini menemukan model baru dalam negoisasi politik anggaran yang disebut model negoisasi politik anggaran bernuansa positif. Model negoisasi politik anggaran bernuansa positif yaitu pola komunikasi pemerintahan yang berlangsung dalam perumusan, pembahasan dan penetapan kebijakan anggaran yang sepenuhnya untuk kepentingan publik dan anti korupsi, kolusi dan nepotisme yang terungkap dari motif negoisasi, dalil negoisasi dan konsekuensi negoisasi yang bernuansa positif. Hal ini mencakup tiga dimensi negoisasi politik anggaran, yaitu dimensi motif negoisasi anggaran bernuansa positif, dimensi dalil negoisasi anggaran bernuansa positif, dan dimensi konsekuensi negoisasi anggaran bernuansa positif. Kata Kunci: Model Baru, Interaksi Politik, Politik Anggaran, Pemerintahan Daerah. Abstract The purpose of this study is to find a new model of budget political negotiation in the process of establishing the North Sumatra Province APBD. This research is a qualitative research. The informants of this study consisted of 13 people who were determined by the snow ball sampling technique. Data collection is carried out through literature study, interviews and observations. Analysis of research data using triangulation. The results of this study found a new model in budget political negotiations called the positive nuanced budget politics negotiation model. A positive nuanced budget politics negotiation model is a pattern of government communication that takes place in the formulation, discussion and determination of budget policies that are fully in the public interest and anti-corruption, collusion and nepotism that are revealed from the negotiation motives, the propositions of negotiations and the consequences of positive negotiations. This includes three dimensions of budget politics negotiation, namely the dimensions of the motives for positive nuanced budget negotiations, the dimensions of the proposition of positive nuanced budget negotiations, and the consequence dimensions of positive nuanced budget negotiations. Keywords: New Model, Political Interaction, Budget Politics, Local Government.

scholarly journals Analysis of Soybean Competitiveness in Landawe Sub-District North Konawe District

2020 ◽  
Vol 5 (4) ◽  
pp. 117
Author(s):  
Lukman Yunus
Keyword(s):  
Data Collection ◽  
Policy Analysis ◽  
Secondary Data ◽  
Primary Data ◽  
Cost Ratio ◽  
Private Cost ◽  
Resource Cost ◽  
Policy Analysis Matrix ◽  
Domestic Resource

This study aims to analyze the competitiveness of soybean farming in Landawe District, North Konawe Regency. The study was conducted in December 2019. The population in the study were all soybean farmers, amounting to 49 people. Determination of the sample using the census method. Types and sources of data in the study include primary data and secondary data. Data collection techniques used in research are direct interviews with respondents and literature studies. Variables in the study include revenue, tradable inputs, non-tradable inputs, production, private prices, and social prices. Analysis of the data used is the Policy Analysis Matrix (PAM). The results showed that soybean farming in Landawe Subdistrict, North Konawe District has competitive competitiveness, which is the value of the ratio of private costs (Private Cost Ratio) of 0.30 smaller than one, which means that to produce a product requires a smaller additional cost. However, it does not have comparative competitiveness because the value of the ratio of domestic resource cost ratio is greater than one, namely 5.07 which means inefficient farming

scholarly journals Analisis Pengelolaan Keuangan Dalam Menilai Kinerja Keuangan Desa

2021 ◽  
Vol 21 (3) ◽  
pp. 654-666
Author(s):  
Ade Damayanti ◽  
Surianto Surianto ◽  
Sumarni Sarong ◽  
R Baso
Keyword(s):  
Financial Management ◽  
Quantitative Methods ◽  
Secondary Data ◽  
Primary Data ◽  
Fiscal Year ◽  
Financial Report ◽  
Average Value ◽  
Efficiency And Effectiveness ◽  
Target Revenue ◽  
The Village

Penelitian ini bertujuan untuk menganalisis dan mengetahui tingkat efisiensi dan efektivitas pengelolaan keuangan Desa Bontomanai dari Anggaran Pendapatan dan Belanja Desa (APBDesa) Tahun Anggaran 2016 – 2020 di Desa Bontomanai Kecamatan Bungaya Kabupaten Gowa. Metode pengumpulan data dalam penelitian ini menggunakan metode deskriptif kuantitatif, dengan menggunakan analisis efisiensi dan analisis efektivitas yaitu menganalisis data target, realisasi belanja dan pendapatan dengan menggunakan rasio efisiensi dan efektivitas. Sedangkan data yang digunakan adalah data primer dan data sekunder berupa laporan realisasi Pelaksanaan APBDesa tahun 2016-2020. Hasil penelitian ini menunjukkan bahwa nilai rata – rata tingkat efisiensi pengelolaan keuangan desa Bontomanai berdasarkan Anggaran pendapatan dan Belanja Desa (APBDesa) tahun 2016 – 2020 di Desa Bontomanai Kecamatan Bungaya Kabupaten Gowa kurang efisien, karena setelah dihitung antara realisasi belanja yang dibagi dengan realisasi pendapatan menunjukkan bahwa biaya yang dikeluarkan untuk aktivitas belanja desa lebih besar dibandingkan dengan pendapatan yang diterima oleh desa dengan perolehan presentase efisiensi diatas angka 90%-100% yaitu sebesar 99 % dengan kategori kurang efisien. Sedangkan untuk tingkat efektivitasnya menunjukkan bahwa efektivitas pengelolaan keuangan Desa Bontomanai tahun 2016 100,04% & 2017 (100,07%) artinya sangat efektif, karena memiliki tingkat rasio > 100%, tahun 2018 (98,993% . Artinya total pendapatan yang diterima sepenuhnya telah memenuhi target yang diharapkan Financial management from the Village Revenue and Expenditure Budget (APBDesa) for the 2016 - 2020 Fiscal Year of Bontomanai Village, Bungaya District, Gowa Regency. The data collection method in this study uses descriptive quantitative methods, using efficiency analysis and effectiveness analysis, namely analyzing target data, expenditure realization, and income using efficiency and effectiveness ratios. While the data used are primary data and secondary data in the form of a report on the 2016-2020 APBDesa Implementation. The results of this study indicate that the average value of the efficiency level of Bontomanai village financial management based on the Village Revenue and Expenditure Budget (APBDesa) for 2016 - 2020 in Bontomanai Village, Bungaya District, Gowa Regency is less efficient because after calculating the expenditure realization divided by revenue realization shows that the costs incurred for village expenditure activities are more significant than the income received by the village with the acquisition of an efficiency percentage above the 90%-100% figure, which is 99% in the less efficient category. As for the effectiveness, the level shows that Bontomanai Village's financial management in 2016 100.04% & 2017 (100.07%) means it is very effective because it has a ratio level of > 100% in 2018 (98.993%. This means that the total income received has entirely been meeting the expected target. Revenue Budget, Village Expenditure, Financial Report, Efficiency, Effectiveness.

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