E. Analisis Kualitas Sumber Daya ManusiaTerhadap Ketepatan Waktu Laporan SPJ Pengeluaran (Studi Kasus pada Dinas Lingkungan Hidup Provinsi Jawa Timur)

2021 ◽  
Vol 6 (1) ◽  
pp. 53
Author(s):  
Mochamad Khoirul Machfuda ◽  
Hj. Nanik Kustiningsih MM.
Keyword(s):  
Human Resources ◽  
Primary Data ◽  
Valid Evidence ◽  
Data Source ◽  
Work Units ◽  
Operational Activities ◽  
Conducting Research ◽  
Internal Accounting ◽  
Regional Work

Abstrak Belanja Satuan Kerja Perangkat Daerah (SKPD) tentunya sangat berkaitan dengan setiap lembaga pemerintah. Belanja SKPD merupakan pengeluaran dana yang digunakan untuk membiayai kegiatan operasional kantor, dimana setiap pengeluaran atau belanja harus dilengkapi bukti yang lengkap dan sah yang akan digunakan untuk proses penyusunan SPJ Pengeluaran. Oleh karena itu, peneliti tertarik melakukan penelitian yang bertujuan untuk menganalisis pengaruh kualitas sumber daya manusia, pemanfaatan teknologi informasi, dan pengendalian akuntansi internal terhadap ketepatan waktu pelaporan SPJ Pengeluaran di Dinas Lingkungan Hidup Provinsi Jawa Timur. Penelitian ini menggunakan metode analisis kualitatif dan kuantitatif. Sumber data yang digunakan adalah data primer yang diperoleh langsung dari Dinas Lingkungan Hidup Provinsi Jawa Timur. Hasil penelitian menunjukkan bahwa Dinas Lingkungan Hidup Provinsi Jawa Timur  menunjukkan bahwa kualitas sumber daya manusia, memberikan pengaruh yang positif dan signifikan terhadap ketepatan waktu laporan SPJ Pengeluaran  Dinas   Kata Kunci : kualitas sumber daya manusia, ketepatan waktu, laporan pertanggungjawaban Abstract Expenditures for regional work units (SKPD) are of course closely related to every government agency. SKPD expenditure is an expenditure of funds used to finance office operational activities, where each expenditure or expenditure must be accompanied by complete and valid evidence that will be used for the process of preparing the SPJ for Expenditure. Therefore, researchers are interested in conducting research that aims to analyze the influence of the quality of human resources, the use of information technology, and internal accounting controls on the timeliness of reporting SPJ Expenditures at the Environmental Office of East Java Province. This research uses qualitative and quantitative analysis methods. The data source used is primary data obtained directly from the Environmental Office of East Java Province. The results showed that the Department of Environment of the Province of East Java showed that the quality of human resources had a positive and significant effect on the timeliness of the SPJ report on official expenditures.   Keyword : the quality of human resources,timeliness, accountability

scholarly journals Pengaruh Komitmen, Kualitas Sumber Daya Manusia, Gaya Kepemimpinan Terhadap Kemampuan Penyusunan Anggaran pada Pemerintah Kota Manado

2014 ◽  
Vol 5 (2) ◽  
Author(s):  
Peggy Rumenser
Keyword(s):  
Local Government ◽  
Human Resources ◽  
Leadership Style ◽  
Secondary Data ◽  
City Government ◽  
Primary Data ◽  
Validity And Reliability ◽  
Government Leadership ◽  
Work Units

The implementation of the local government can not be separated from the budget. In Regulation No. 13 of 2006, the draft budget work units contained in a document called the Draft Budget Unit (Rask). Rask standard includes expenditure analysis, a benchmark of the performance of standard costs as the principal instrument in the budget performance. The budget is important because it is used in the allocation of funds for the implementation of local government activities. In budgeting involvement of various work units (SKPD) in Manado City Government is indispensable. This is to improve the effectiveness and efficiency of governance and public service. This study aims to analyze Effect of Commitment, Quality of Human Resources, Leadership Style, to the ability of Local Government Budgeting in Manado. Sources of data in this study are primary data and secondary data in the form of a questionnaire. The population in this study is the employee on education (Department and Agency) Manado, and in this study the sampling method used was judgment sampling, the sample in this study is the Secretary, Head of Division (third tier). Data used in this study is mainly qualitative data were quantified by using multiple regression analysis. To test the quality of the data with validity and reliability. Besides testing the classical assumption of normality, multicollinearity and heteroscedasticity. The research proves that in partial Commitment, Quality of Human Resources does not affect the ability of Budgeting in Local Government Leadership Style Manado while variable positive effect on the ability of Local Government Budgeting in Manado.

scholarly journals Analisis Faktor Penghambat Penyusunan SPJ Pengeluaran Di Dinas Penanaman Modal dan Pelayanan Terpadu Satu Pintu (DPMPTSP) Kota Magelang

2020 ◽  
Vol 3 (2) ◽  
pp. 232-239
Author(s):  
Silvia Melina Wati ◽  
Agustina Prativi Nugraheni
Keyword(s):  
Division Of Labor ◽  
Qualitative Method ◽  
Employee Performance ◽  
Government Agency ◽  
Primary Data ◽  
Inhibiting Factors ◽  
One Stop ◽  
Valid Evidence ◽  
Data Source ◽  
Operational Activities

Expenditure of Regional Working Unit (SKPD) are very related to every government agency. SKPD Expenditure is expenditure of funds use to finance office operational activities, where every expenditure must be equipped with complete and valid evidence that will be used for the process of preparing Accountability Letter (SPJ) Expenditure. Therefore, the author is interested to do the research that aims to find out and analyse the inhibiting factors for the preparation SPJ Expenditure. This research used descriptive qualitative method. The data source used in this study was primary data obtained directly from the Board of Investment Services and One-stop Permit Services of Magelang City. The results show that DPMPTSP of Magelang city has conducted the preparation of SPJ properly and on time, but there are still several inhibiting factors in the preparation of SPJ, namely the division of labor which each employee has concurrent position that results in employee performance not optimal and too many SPJ supplementary documents.

Lessons Learned from National Food Fortification Projects: Experiences from Morocco, Uzbekistan, and Vietnam

2012 ◽  
Vol 33 (4_suppl3) ◽  
pp. S281-S292 ◽  
Author(s):  
James P. Wirth ◽  
Arnaud Laillou ◽  
Fabian Rohner ◽  
Christine A. Northrop-Clewes ◽  
Barbara Macdonald ◽  
...  
Keyword(s):  
National Policy ◽  
Lessons Learned ◽  
Consumption Patterns ◽  
Primary Data ◽  
Micronutrient Deficiencies ◽  
Global Alliance ◽  
Market Structures ◽  
History Of ◽  
Data Source

Background Fortification of staple foods has been repeatedly recommended as an effective approach to reduce micronutrient deficiencies. With the increased number of fortification projects globally, there is a need to share practical lessons learned relating to their implementation and responses to project-related and external challenges. Objective To document the achievements, challenges, lessons learned, and management responses associated with national fortification projects in Morocco, Uzbekistan, and Vietnam. Methods Independent end-of-project evaluations conducted for each project served as the primary data source and contain the history of, and project activities undertaken for, each fortification project. Other sources, including national policy documents, project reports from the Global Alliance for Improved Nutrition (GAIN) and other stakeholders, industry assessments, and peer-reviewed articles, were used to document the current responses to challenges and future project plans. Results All projects had key achievements related to the development of fortification standards and the procurement of equipment for participating industry partners. Mandatory fortification of wheat flour was a key success in Morocco and Uzbekistan. Ensuring the quality of fortified foods was a common challenge experienced across the projects, as were shifts in consumption patterns and market structures. Adjustments were made to the projects' design to address the challenges faced. Conclusions National fortification projects are dynamic and must be continually modified in response to specific performance issues and broader shifts in market structure and consumption patterns.

scholarly journals PENGARUH EFEKTIVITAS KEPEMIMPINAN DAN KINERJA DOSEN DALAM PENINGKATAN MUTU TERHADAP STRATEGI PEMASARAN PERGURUAN TINGGI DI ERA REVOLUSI INDUSTRI 4.0

2020 ◽  
Vol 4 (1) ◽  
pp. 98
Author(s):  
Dwi Faqihatus Syarifah Has ◽  
Eka Srirahayu Ariestiningsih ◽  
Nur Cahyadi
Keyword(s):  
Marketing Strategy ◽  
Leadership Effectiveness ◽  
Descriptive Analysis ◽  
Private University ◽  
Influential Factor ◽  
Primary Data ◽  
Significance Level ◽  
Operational Activities ◽  
The University

Pemimpin menjadi ujung tombak yang menentukan keberhasilan suatu organisasi. Begitu pula yang terjadi dalam pendidikan tinggi. PTS sebagai sarana meningkatkan kualitas sumber daya manusia dihadapkan kepada persaingan yang lebih ketat diantara PTS dan PTN. Hal tersebut menyebabkan PTS perlu mengadopsi strategi pemasaran yang digunakan dalam industri non pendidikan. Salah satu unsur dalam meningkatkan kualitas pendidikan, selain pimpinan adalah kinerja dosen, untuk dapat menjamin terjadinya penguasaan ilmu pengetahuan dan teknologi maka tingkat keprofesionalan kinerja dosen harus ditingkatkan pula. Pengelola PTS harus mulai menjalankan kegiatan operasionalnya dengan berorientasi pada mutu kinerja PTS yang ditunjang dengan kepemimpinan yang efektif, dan kinerja dosen, sehingga mereka dapat memenangkan persaingan atau paling tidak bertahan dalam menghadapi persaingan. Penelitian ini bertujuan untuk menganalisis pengaruh antara efektifitas kepemimpinan dan kinerja Dosen dalam peningkatan Mutu terhadap Strategi Pemasaran PT. Data terdiri dari data primer dan data sekunder. Penelitian dilakukan pada bulan Mei di Perguruan Tinggi X dengan sampel 22 responden. Analisis Data menggunakan Analsis Deskriptif dan Regresi Linier. Hasil penelitian menyebutkan Efektifitas Kepemimpinan dan Kinerja Dosen mempunyai pengaruh dengan tingkat Signifikansi 0,013 dan 0,043. Faktor yang paling besar pengaruhnya terhadap Peningkatan Mutu PT adalah Efektifitas Pimpinan.  Hasil penelitian ini sesuai dengan kondisi yang terjadi di Perguruan Tinggi X yang resmi diakuisisi oleh Universitas Y dan menjadi Fakultas Kesehatan Universitas Y.  Private University as a means of improving the quality of human resources is faced with tighter competition between Private University and Public University. This causes Pruvate University to adopt a marketing strategy used in non-education industries. One of the elements in improving the quality of education, in addition to the leadership is the performance of lecturers, to be able to guarantee the mastery of science and technology then the level of professional performance of lecturers should be improved as well. Private University Manager must start their operational activities with the quality which oriented performance of Private University which is supported by effective leadership, and the performance of lecturers, so that they can win the competition or at least survive in Against competition.  This study aims to analyze the effect of leadership effectiveness and the performance of lecturers in improving the quality of the Marketing Strategy of  University. Data consists of primary data and secondary data. The study was conducted in May at University X with a sample of 22 respondents. Data Analysis using Descriptive Analysis and Linear Regression. The results is Effectiveness of Leadership and Lecturer Performance has an influence with a significance level of 0.013 and 0.043. The most influential factor on University Quality Improvement is Leadership Effectiveness. The results of this study are in accordance with the conditions that occurred in the University X which was officially acquired by the University Y as the Univerity Y at Health Faculty.

scholarly journals Influence of the Quality of Accrual Financial Report Information with the Roles of Accounting Information System as an Intervening Factor

2017 ◽  
Vol 8 (2) ◽  
pp. 84
Author(s):  
Dyah Purwanti ◽  
Ghulbudin Isham Natser
Keyword(s):  
Information System ◽  
Human Resources ◽  
Financial Reporting ◽  
Internal Control ◽  
Accounting Information ◽  
Primary Data ◽  
Accounting Information System ◽  
The Government ◽  
The Impact

<p>This study aims to find empirical evidence about the role of accounting information system (AIS) as intervening factors that affect the quality of financial reporting information of the government. This study uses a questionnaire that primary data collected from respondents, namely employees of the accounting department of the government units, especially a partner institution in the State Treasury Office (KPPN) 2 Jakarta. Data processing is performed by the method of partial least squares (PLS). The results of this study are the accounting information system has significantly the impact on the quality of government financial reporting information. While the capacity factor of human resources, control data input and application of Government Accounting Standards (SAP) have a significant direct effect on the AIS, is larger when compared to a direct influence on the quality of financial reporting information. Other factors, organizational commitment and internal control system has a significant influence either directly or indirectly on the quality of financial reporting information. The findings of the study are expected to provide input to the government the importance of improving the accounting information system, such as strengthening the capacity of human resources and accounting applications in realizing quality financial information.</p>

scholarly journals E-Government Service Quality in the Goods and Services Procurement in Riau Province, Indonesia

2017 ◽  
Vol 2 (4) ◽  
pp. 206
Author(s):  
Nur Laila Meilani ◽  
Sukarno . ◽  
Musadad .
Keyword(s):  
Service Quality ◽  
Human Resources ◽  
Ad Hoc ◽  
Provincial Government ◽  
Government Service ◽  
Goods And Services ◽  
Electronic Procurement ◽  
Depth Interview ◽  
Work Units

This study aims to analyze e-government service quality in the goods and services procurement in Riau Province, particularly in Pekanbaru City.  The data were collected through an in-depth interview analyzed using a dialogical interpretation approach. The results showed that the service quality of goods/services procurement in Riau Province coordinated by the Electronic Procurement Service (LPSE) through its website http://lpse.riau.go.id has already met the users’ expectation. Even so, the ad hoc position of the Work Unit of LPSE Riau, decreasing enthusiasm of goods/services providers for upgrading the skills of their human resources, and ineffective communication between LPSE, ULP and PDE of Riau Provincial Government effectively degrade the quality of service that has already run well. Hence, there should be a restructuring of LPSE and Work Units related to the e-government implementation in order to synchronize the implementation of e-government in general and e-procurement in particular in Riau Province.

scholarly journals The Effect of Human Resource Competency on Financial Reporting

2020 ◽  
Vol 2 (1) ◽  
pp. 1-22
Author(s):  
Silvia Anggraeni ◽  
Rapina
Keyword(s):  
Data Collection ◽  
Human Resources ◽  
Human Resource ◽  
Financial Reporting ◽  
Primary Data ◽  
Manufacturing Companies ◽  
Financial Reports ◽  
Research Survey ◽  
Reporting Process

Laporan keuangan yang berkualitas dihasilkan melalui proses pelaporan keuangan yang efektif atau mencapai tujuan pembuatannya. Terdapat lebih dari satu faktor yang mempengaruhi efektivitas pelaporan keuangan. Di antara faktor-faktor tersebut, kompetensi sumber daya manusia merupakan salah satu faktor yang mempengaruhi efektivitas pelaporan keuangan. Kompetensi merupakan serangkaian kombinasi dari pengetahuan, kemampuan, keahlian, dan sikap yang terdapat dalam diri sumber daya manusia untuk menjalankan tugasnya dan memperoleh hasil yang unggul. Keberadaan sumber daya manusia dalam proses pelaporan keuangan adalah sangat penting karena rasio, rasa, dan karsa merupakan hal-hal yang dimiliki hanya oleh sumber daya manusia dibandingkan sumber daya yang lainnya. Sumber daya manusia yang terlibat dalam pelaporan keuangan harus memiliki kompetensi yang cukup agar dapat memenuhi atau melebihi kriteria pelaporan keuangan efektif yang telah ditetapkan. Sumber daya manusia dengan kompetensi yang rendah menyebabkan proses pelaporan keuangan memiliki kualitas rendah. Proses pelaporan keuangan dengan kualitas rendah akan menghasilkan informasi yang tidak akurat, menyesatkan, dan tidak lengkap. Tujuan yang dimaksudkan dalam penelitian ini yaitu mengetahui seberapa banyak pengaruh yang sumber daya manusia berikan terhadap pelaporan keuangan. Karyawan yang bekerja pada bagian akuntansi dan bagian lain yang berhubungan dengan fungsi akuntansi pada perusahaan manufaktur di Kota Bandung adalah populasi dalam penelitian ini dan 53 orang merupakan jumlah sampel yang digunakan. Dalam penelitian ini, digunakan survei berupa kuesioner fisik sebagai teknik dan alat pengumpulan data sehingga data yang didapatkan merupakan data primer. Data yang telah didapatkan kemudian diuji menggunakan aplikasi SPSS. Hasil dari penelitian ini menunjukkan bahwa kompetensi sumber daya manusia memiliki pengaruh terhadap pelaporan keuangan. Kata kunci: kompetensi SDM, pelaporan keuangan Quality financial reports are produced through an effective financial reporting process or achieve the objectives of its creation. There are more than one factors that affect financial reporting’s effectiveness. Among those factors, human resource competency is one factor that affect financial reporting’s effectiveness. Competency is a series of combinations of knowledge, skill, expertise, and attitude contained in human resource to carry out their duties and obtain superior results. Existence of human resource in financial reporting process are crucial because idea, feeling, and intention are things that only owned by human resource compared with other resources. Human resources embroiled in financial reporting must have sufficient competency to meet or exceed the established effective financial reporting criteria. Human resource with lack of competency causes low quality of financial reporting process. Low quality financial reporting process cause inaccurate, misleading, and incomplete information. This research aim to examine how much influence that human resource’s competency gave towards financial reporting. Employees who work in the accounting department and other department related to accounting function in manufacturing companies in Bandung are population in this research and 53 people are the number of sample used. In this research, survey in the form of physical questionnaire was used as technique and tool of data collection so the data obtained is primary data. Data that has been obtained then tested by SPSS application. The result of this research indicate that human resource’s competency has an effect towards financial reporting. Keywords: human resource’s competency, financial reporting

scholarly journals Examining Rosalind/Ganymede’s and Viola/Cesario’s Disguised Bodies in Shakespeare’s As You Like It and Twelfth Night

2021 ◽  
Vol 2 (1) ◽  
pp. 78
Author(s):  
Tri Murniati
Keyword(s):  
Human Body ◽  
Primary Data ◽  
Twelfth Night ◽  
As You Like It ◽  
Primary Data Source ◽  
New Meanings ◽  
Data Source

In this article, I explore the disguised body in two of Shakespeare’s comedies As You Like It and Twelfth Night. Since the human body can be problematized, it is worth trying to examine Rosalind’s and Viola’s disguised bodies under the lens of Erving Goffman’s dramaturgy theory. This theory examines how people present themselves differently depending on their circumstances. In contextualizing the exploration of the disguised bodies, I employ the script of As You Like It and Twelfth Night as the primary data source. The result shows that both main characters in the plays disguise themselves as men and their disguised bodies symbolize new meanings namely safety and freedom. Rosalind’s and Viola’s symbolic bodies have transformed into agentic bodies from which these bodies enable them to help the men they love. The agentic quality of Rosalind’s and Viola’s bodies lies in their ability to manage, control, and present their bodies by whom they interact.

scholarly journals Determinations Affecting The Quality Of Local Government Reports With Human Resources And Organizational Culture As Moderated Veriables

2021 ◽  
Vol 4 (1) ◽  
pp. 94
Author(s):  
Rapika Anwar ◽  
Parmin Ishak
Keyword(s):  
Organizational Culture ◽  
Accounting Information ◽  
Research Data ◽  
Financial Statement ◽  
Survey Method ◽  
Regional Government ◽  
Research Findings ◽  
Work Units ◽  
Regional Work

Regional Government Financial Statement Quality Moderated with competence of human resource and organizational culture at regional work units (SKPD) of Gorontalo Province. This is a quanititative research by having regional work units of Gorontalo Province as the research object. Research samples are determinant by applying purposive sampling. Then, research data are collected through survey method by distributing questionnaire directly to employees of accounting division in 32 of Gorontalo Province and the results are processed using smart PLS.3.0. Research findings show that the implementation of accrual – based accounting, information technology has positive and significant influence on regional government financial statement quality and that is moderated with human resorce competence, and organizational culture.

scholarly journals Effect of Organizational Commitment, Competence and Good Governance on Employees Performance and Quality Asset Management

2017 ◽  
Vol 8 (1) ◽  
pp. 17
Author(s):  
Hendra Gunawan ◽  
Murdifin Haming ◽  
Junaiddin Zakaria ◽  
Asdar Djamareng
Keyword(s):  
Organizational Commitment ◽  
Asset Management ◽  
Local Governments ◽  
Good Governance ◽  
Employee Performance ◽  
Mediating Role ◽  
Work Units ◽  
Regional Work

<p>This research aims to examine and analyze the influence of organizational commitment, competence and governance to employee performance and quality asset management at the regional Work Units (SKPD) of The Makassar city government. This research is an explanatory research,  by observing cross-section a on the 203 civil servants who work in the 64 Regional Work Units (SKPD SKPD) Government of Makassar, using total sampling as sampling technique. Analysis of Structural Equation Model (SEM) through Analysis of Moment Structures (AMOS) Ver. 18 is used as a data analysis tool.  </p>Hypothesis testing results provide evidence that organizational commitment, competence and good governance has a positive and significant effect on employee performance. Organizational commitments have a negative and significant effect on the quality of asset management. The different results shown on the competence, good governance and employee performance are positive and significant effect on the Quality asset management for local Governments. Organizational commitment and competence indirectly significant effect on the quality asset management for local Governments: The mediating role of employee performance. On the other mediator variable testing, good governance indirectly has a significant effect on the quality of asset management: The mediating role of employee performance.

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