KAJIAN KEMANDIRIAN KEUANGAN BADAN LAYANAN UMUM DAERAH BIDANG KESEHATAN PADA MASA PANDEMI COVID-19

Bagaimana pengaruh pandemi covid-19 terhadap kemandirian keuangan badan layanan umum daerah di bidang kesehatan merupakan tujuan dari penelitian ini.Penelitian dilakukan di dua badan layanan umum daerah rumah sakit umum daerah di Kabupaten Brebes yaitu BLUD RSUD Bumiayu dan BLUD RSUD Brebes.Data yang digunakan dalam penelitian ini adalah data sekunder yaitu berupa laporan keuangan,data kunjungan pasien,dan laporan hasil survey indeks kepuasan masyarakat (IKM).Pendekatan kuantitatif non eksperimen dengan Metode deskriptif komparatif digunakan dalam penelitian ini untuk membandingkan kondisi kemandirian keuangan rumah sakit sebagai badan layanan umum daerah selama sebelum dan sesudah pandemi covid-19 melanda Indonesia.Hasil dari penelitian ini adalah secara umum pandemi covid 19 berpengaruh positif terhadap kemandirian keuangan badan layanan umum daerah bidang kesehatan.Walaupun tingkat kunjungan pasien menurun selama pandemi,akan tetapi tingkat kepuasan masyarakat terhadap pelayanan rumah sakit meningkat.Hal ini disebabkan karena kualitas pelayanan rumah sakit justru semakin meningkat di masa pandemi

EVALUASI PENATAUSAHAAN ASET TETAP PADA KANTOR DINAS OLAHRAGA DAN PEMUDA PROVINSI PAPUA

This study aims to obtain a clear picture of the effects of recording, inventorying and reporting on the administration of fixed assets at the Papua Province Sports and Youth Office. The type of data used is qualitative data and quantitative data. Primary and secondary data is the data source used. Data collection techniques are used, namely field data and library data studies. The study was conducted using quantitative descriptive data analysis techniques consisting of research instrument test, classic assumption test, and multiple regression analysis. The results of the study show that recording, inventorying and reporting partially has a positive and significant effect on the administration of fixed assets at the Papua Province Sports and Youth Office. Recording, Inventory and Reporting simultaneously have a positive and significant effect on the administration of fixed assets at the Papua Province Sports and Youth Office. Recording is the dominant factor that has a significant effect on the administration of fixed assets at the Papua Province Sports and Youth Office

PENGARUH TRANSFER PEMERINTAH PUSAT DAN FISKAL STRESS TERHADAP BELANJA DAERAH DI PROVINSI PAPUA BARAT

This research aims to examine the effect of central government transfers, fiscal stress, regional taxes and gross regional domestic product on regional spendingofdistricts/cities in West Papua Province, to analyze the effect of fiscal stress from two indicators, namely the ratio of local revenue to regional spending and the difference in expenditurewith revenue. Using panel data analysis method, the first equation uses a random effect model and the second equation uses a fixed effect model.Finding / Originality: That government transfers and gross regional domestic product have a positive and significant effect on regional spending. By using two measures of fiscal stress, it is found that the fiscal stress variable, both through the ratio of original local income to regional spending, and the difference in expenditures and regional revenues, has a significant and positive effect on regional spending

FAKTOR-FAKTOR YANG MEMPENGARUHI PENYUSUNAN ANGGARAN BELANJA BERBASIS KINERJA DI PEMERINTAH PROVINSI PAPUA BARAT

This study aims to determine the effect of partially and simultaneously between Human Resources Competence, Organizational Commitment, and Appreciation on Performance-Based Budgeting in the Regional Organizations of West Papua Province Government. The sample in this study were 96 employees. The analytical tool in this study is multiple linear regression using the SPSS Program.The results showed that; 1) Partially independent variables (HR competencies and rewards influence the preparation of performance-based budgeting in the Regional Government of West Papua Province. 2). Together / simultaneously Human resource competency variables, organizational commitment, and rewards influence the preparation of performance-based budgeting in the Regional Government of West Papua Province. 3). The dominant variable influencing performance-based budgeting in the West Papua Provincial Government is the award.

SELF ASSESSMENT IMPROVEMENT STRATEGIES (TAXPAYER COMPLIANCE, TAXPAYER INSPECTION, AND TAX MORALE APPROACH)

Self-assessment system approach is a system in which taxpayers are given the authority to report their own income to the tax service office. The purpose of this research is to explore the implementation and strategies to support in improving the self-assessment system in KPP Pratama Kendari City. This study describes taxpayer compliance, tax audit, and self-assessment system strategies through the tax morale approach. The results of this study indicate that the implementation of taxpayer compliance still needs to be improved, tax audits have been carried out optimally, and tax morale raises three topics, namely trust in government, trust in court and legal systems, and trust in tax officials.

ANALISIS PENATAAN ASET TETAP PADA BADAN PENGELOLAAN KEUANGAN DAN ASSET DAERAH KOTA JAYAPURA

One of the problems that often arise in the management of regional property is the administration of regional property. In the implementation of the Asset Administration, it is often constrained in terms of reporting the assets of certain Regional Apparatus Organizations. This is because there is no Standard Operating Procedure in terms of the Administration of these Assets, which causes delays in the preparation of Regional Government Financial Reports (LKPD). The causes of administrative side problems are incomplete documents and unclear deletion findings, financial side causes, namely budget constraints, delegation and misuse of maintenance costs, causes of bureaucracy, namely the absence of a legal umbrella, limited responsibilities of BPKAD, non-centralized procurement of vehicles, causes of human resources namely the level of employee mutation and limited human resources and the causes of limitations in the use of regional property management information systems, namely SIMDA BMD still using an off-line system and SIMDA BMD in the City Government of Jayapura has not been integrated into the financial department of BPKAD.

EVALUASI PENATAUSAHAAN ASET PADA PEMERINTAH KABUPTEN SARM

The research objective was to evaluate the administration of regional property in the Sarmi Regency Government. The administrative aspects that were studied included the aspects of bookkeeping, inventory and reporting. Qualitative and quantitative methods are used to answer the research formulation. The research object consisted of three Regional Apparatus Organizations (OPD), including the Public Works Office, the Health Office and the Education Office. The interviewed informants are treasurers of goods. The interviewed informants were managers of regional property in three regional apparatus organizationsThe results of the research show that the Sarmi Regency Government has not fully implemented asset administration in accordance with the Minister of Home Affairs Regulation No. 19 of 2016. It is the only aspect of bookkeeping that has the highest value or has implemented regulations. Furthermore, the reporting and inventory aspects have not been said to have carried out regulatory orders.The results of this research resulted in the findings of several obstacles, namely: misuse of assets, weak coordination, lack of human resources to handle assets, and limited incentives for asset managers.

PENGARUH PELAKSANAAN SISTEM AKUNTANSI KEUANGAN DAERAH TERHADAP KUALITAS LAPORAN KEUANGAN YANG DIMEDIASI DYSFUNCTIONAL BEHAVIOR DI KABUPATEN SARMI

This study aims to analyze empirically the effect of the Regional Financial Accounting system on the quality of financial reports, and to analyze empirically the effect of the Regional Financial Accounting system on the quality of financial statements moderated by dysfunctional behavior. The number of samples in this study were as many as 20 people, drawn from all regional apparatus organizations in Sarmi Regency. The results of this study indicate that the regional financial accounting system has a positive effect on the quality of financial reports, the better the implementation of the regional financial accounting system will make the regional financial reports more qualified. The regional financial accounting system has an effect of 37.0% on the quality of financial reports. The regional financial accounting system moderated by dysfunctional behavior has a negative effect on the quality of financial reports. The implementation of the regional financial accounting system if supported by high dysfunctional behavior will reduce the quality of financial reports. The regional financial accounting system which is moderated by dysfunctional behavior has an effect of 60.1% on the quality of financial reports.

PENGARUH PENDAPATAN ASLI DAERAH, DANA ALOKASI UMUM, DANA ALOKASI KHUSUS DAN DANA OTONOMI KHUSUS TERHADAP BELANJA MODAL DI PAPUA BARAT TAHUN 2014-2018

The purpose of this study was to examine and analyze the influence of PAD, DAU, DAK and DOK on Capital Expenditures in West Papua Province in 2014-2018. This study uses secondary data, namely the budget originating from PAD, DAU, DAK and DOK which are allocated for Capital Expenditures in 12 Regencies and 1 City in West Papua Province. The analytical tool used is Multiple Linear Regression with IBM SPSS 21 application.The results of the study show that local revenue, general allocation funds and special allocation funds have no effect on capital expenditure, while the special autonomy fund has a positive and significant effect on capital expenditure. Furthermore, simultaneously PAD, DAU, DAK and DOK have no significant effect on Capital Expenditures

PENGARUH KOMPETENSI, KOMITMEN ORGANISASI, PARTISIPASI MASYARAKAT, DAN SISTEM PENGENDALIAN INTERNAL TERHADAP AKUNTABILITAS PENGELOLAAN DANA KAMPUNG DIKOTA JAYAPURA

The objective of this paper is to empirically test the determinants of accountability of village fund management in Jayapura municipality. The factors comprise of the competence of village officials, organizational commitment, community participation and internal control system.This research is a quantitative study using a survey method. Primary data were collected using a questionnaire distributed to village officials and community respondents in 14 villages in Jayapura municipality. The village apparatus consists of the Head, Secretary, Treasurer, Head of Affairs, village boards, and the communities. The analysis tool used is Warp PLS 6.0.The research results showed that the competence of village officials, community participation and the internal control system have significant effects on the accountability of village fund management. Organizational Commitment variable has no significant effect. The contribution of this research is that the competence of village officials, community participation and a good internal control system can increase the accountability of village fund management in Jayapura municipality. The government needs to intervene taking the form of assistance activities related to the determinants of this accountability, so that the management of village funds can be improved at Jayapura municipality.