Analisis Kemampuan Keuangan Dan Kinerja Keuangan Daerah Dalam Pelaksanaan Otonomi Daerah (Studi Kasus APBD Kota Cirebon Tahun Anggaran 2011- 2015)

The purpose of this research is to investigate financial and financial performance capacity development levels of Cirebon in undertaking municipal/local autonomy in the APBD of Cirebon period 2011-2015. This study was conducted through qualitative approach, i.e. observation and interview. Several financial ratios were used, i.e. share and growth ratios, financial ability index, financial independent ratio, fiscal decentralization ratio, effectivity ratio, efficiency ratio and the ratio of budget spending. The results show that the average share of PAD is around 20.55% and average growth PAD ratio around 128.58%. The IKK is 0.562 and at high category. The district financial independent ratio is 24.89% or at instructive trend. The fiscal decentralization degree ratio shows the district financial capacity that is limited, i.e. 19.77%. The average effectivity ratio is 102.81% or can be categorized as very effective. On the other hand, in the PAD collection, the efficiency ratio is very efficient, 2.28% on average. In the harmonization ratio, the regular expenses is higher compared to development expenses, i.e. 58.70% and 41.30%, respectively. The PAD contribution on the APBD is still small, i.e. 19.77%. The results suggest that the development of financial capacity of Cirebon in implementing district autonomy is considered to be low, whereas the financial performance shows a better development.

Implementasi Penyelesaian Tindak Lanjut Hasil Pengawasan Fungsional Pada Inspektorat Kabupaten Indramayu Tahun 2016

Supervision is not just a mere supervision, especially if it's just to find fault. Supervision starts from planning, implementing, reporting and finally follow up from the results of supervision. This research was conducted to analyze the Follow-up of Supervision Results conducted by the Regional Inspectorate of Indramayu Regency. Follow-up to Supervision Results are reviewed from the APIP policy aspects of the implementation of completion of Oversight Results Follow-up, audited responses to audit findings, causes of audit findings, audited responses to delays in Follow-up Monitoring Results. More in this study wants to examine the steps of policy makers in completing the findings of the Audit Results Report.The Examination Result Report contains findings, conditions, causes, consequences and recommendations for recommendations that must be followed up by the Regional Work Unit (SKPD) which is examined to correct errors in the implementation of the administration of the general government and government implementation affairs that occur in the SKPD examined. The follow-up itself aims to improve and improve the quality of good and clean governanceFactors that cause low or not yet achieved completion of follow-up include lack of leadership commitment or change of leadership in the work unit / work unit, so that new leaders are less concerned about the follow-up of the results of supervision because they feel it is not their responsibility. The cause of the findings (disobedience to the legislation and the weakness of the internal control system) and the delay in following up on the findings of the examination include internal factors and external factors. Internal factors include leadership and subordinate human resources, lack of subordinate human resource capabilities and leadership managerial abilities. An external factor is the third party's lack of discipline regarding the findings of the examination and the existence of social problems in the community.In order to resolve the follow-up to the audit results, it is necessary to conduct direct monitoring efforts, namely by reviewing directly to the audited work unit / work unit accompanied by a value test of the findings of the audit completed with the Follow-Up Update Minutes. While the indirect update is carried out based on a value test of supporting documents / evidence submitted by the work unit / work unit as a follow-up to the auditor's recommendations.

Pengaruh Remunerasi Dan Kepuasan Kerja Terhadap Kinerja Pegawai Pada Kantor Pelayanan Pajak Pratama Cirebon

The problem begins with the low performance of employees at the Cirebon Pratama Tax Service Office. Where the results of preliminary observations are suspected by low remuneration and employee job satisfaction. Thus this study uses a descriptive approach with the aim of finding the value of the magnitude of the effect of remuneration and job satisfaction on employee performance. The research method used is descriptive explanatory. The results showed partially that the effect of remuneration on employee performance was 0.463 or 46.3% with the results of the T test found Thitung > Ttabel = 3.221 > 2.27 signifikan and positive, so H0 is accepted. While the results of the value of the effect of job satisfaction on employee performance was 0.563 or 56.3% with the results of the T test found Thitung > Ttabel = 4.204 > 2.27 significant and positive, so H0 is accepted. And the simultaneous influence obtained by the correlation value of 0.391 or 39.1% with the test F = 11.867 compared to F table = 3.32 (Fhitung > Ftabel) then the hypothesis is acceptable. While the remaining 60.9% is explained by other variables outside the variables of remuneration, job satisfaction and employee performance.Conclusion Remuneration variables that have been given in the form of rewards received are reasonable, received bonuses are associated or not related to achievement, and the suitability of the rewards received has a positive influence in encouraging working harder according to the expected target. So that this can improve employee performance at the Cirebon Primary Tax Service Office. Likewise, employee job satisfaction variables in the Pratama Tax Office in Cirebon feel comfortable in working, pleasant work, salary in accordance with expectations, adequate career opportunities, conducive work environment and leadership style (human relations).

Implementasi Sistem Informasi Pasar Kerja Online (Ipk Online) Di Dinas Sosial Tenaga Kerja Dan Transmigrasi (Dinsosnakertrans) Kabupaten Brebes Periode 2014-2015

Research about Implementation of Online Labor Market Information System at Social Labor and Transmigration Agency of Brebes District started from ineffectiveness of how does the system implemented in order to give a employment service.Researcher will observe the phenomenon using six indicator based on model from Van Meter and Van Horn that is standard and objectives of policy, supported resources, organizational communications, economic social and political conditions, acceptance of implementers and implementers diposition.Researcher use descriptive qualitative method with expectation to be able to observe phenomenon experienced by participant accurately and to earn more understanding about implementation of Online Labor Market Information System at Sosial Labor and Transmigration Agency of Brebes District.As result of this research, there are some problems from six indicators that is used to observe implementation of Online Lambor Market Information System. The problems are standard and objectives of policy, supprted resources, social and economic conditions and implementers disposition. As for the effort to solve the problems has not been able to resolve it.Researcher concludes that Implementation of Online Labor Market Information System at Social Labor and Transmigration of Brebes District has not been effective if related with the indicators. Researchers suggestions are the need of strong commitment from the implementers to understand and to monitor the Implementation of Online Labor Market System.

Pengaruh Implementasi Dan Pengawasan Sistem Akuntansi Keuangan Daerah Terhadap Efektivitas Kinerja Inspektorat Dalam Reviu Laporan Keuangan Daerah Di Kabupaten Cirebon Tahun 2013

Effectiveness review of the financial statements is affected by two aspects, namely the independence of the Regional Inspectorate as the executor of the reviews and competence of the employees of the Inspectorate of the financial accounting system. But there are other factors related to the effectiveness review, the supervision and implementation of the financial system by SKPDs akuntanis. This study aims to determine the effect of the implementation and supervision together on the effectiveness of the inspectorate's performance in the review of financial statements inspectorate Cirebon area in 2013. The research method used in the study using an explanatory survey method (explanatory survey) with path analysis (Path Analysis) which is supported by the study of literature (bibliographic). The results showed that the effectiveness of the performance of the inspectorate in the review of financial statements in the areas affected by the implementation and supervision of the financial accounting system. The magnitude of the effect of the implementation of the financial accounting system by 26.7%. The magnitude of the effect of monitoring the implementation of the financial accounting system by 43.4%. This means that the effectiveness of the performance of the inspectorate in the review of financial statements in the area influenced by variable implementation and supervision of the implementation of the financial accounting system was 70.1%.