This study explores the methods, criteria, and results of assessing the quality of information reflected in the financial report. The research method used is the study of literature, documentation, and observation, with the object of studying the assessment of LK KBUN-D KPPN in Maluku Province. The research results show that the assessment criteria have considered the elements (characteristics) in assessing the quality of information. The results of the LK KBUN-D information quality assessment have achieved a very high score on all assessment criteria. The value of the information quality of LK KBUN-D for all KPPN in the Maluku region on the criteria of timeliness, data accuracy, and completeness of documents received full marks. For the participation criteria, the results of reconciliation with the spending units still found data/transactions that were not normal, but in relatively small amounts. These results provide an overview of the quality assessment of LK, and recommendations for improvement. Keywords: Information Quality, Financial Report, Accuracy, Assessment, State Treasurer
{"title":"Penilaian Kualitas Informasi Laporan Keuangan Kuasa BUN Daerah: Studi KPPN Wilayah Maluku","authors":"Aryo Budiwidarto, Iskandar Iskandar","doi":"10.31092/jmkp.v6i2.1943","DOIUrl":"https://doi.org/10.31092/jmkp.v6i2.1943","url":null,"abstract":"This study explores the methods, criteria, and results of assessing the quality of information reflected in the financial report. The research method used is the study of literature, documentation, and observation, with the object of studying the assessment of LK KBUN-D KPPN in Maluku Province. The research results show that the assessment criteria have considered the elements (characteristics) in assessing the quality of information. The results of the LK KBUN-D information quality assessment have achieved a very high score on all assessment criteria. The value of the information quality of LK KBUN-D for all KPPN in the Maluku region on the criteria of timeliness, data accuracy, and completeness of documents received full marks. For the participation criteria, the results of reconciliation with the spending units still found data/transactions that were not normal, but in relatively small amounts. These results provide an overview of the quality assessment of LK, and recommendations for improvement.\u0000Keywords: Information Quality, Financial Report, Accuracy, Assessment, State Treasurer","PeriodicalId":113472,"journal":{"name":"JURNAL MANAJEMEN KEUANGAN PUBLIK","volume":"70 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122279748","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
State-Owned Property (SOP) in the form of fixed assets were so large in quantity and values. In managing SOP, a SOP appraisal process is needed so it can certain the value. This study wants to reveal the role of appraisers in the management of SOP, especially fixed assets. The study uses literature studies to explore the role of Government Appraisers in the management of SOP. Literature from valuation theory is used to answer the urgency of appraisers in asset transactions. Regulatory literature to answer the SOP management process requires an appraisal. Based on the results of the analysis of property valuation theory, SOP valuation is necessary due to nature, and characteristics of SOP are goods for which the level of price information is low or difficult to obtain, so Government Appraiser assistance is needed to provide an estimated value. Based on the results of the regulatory analysis, it was found that there are three main roles for the Government Appraiser in the management of SOP, namely for recording financial reports in the balance sheet, transfer, and utilization of SOP. The role of the Government Appraiser is to provide fair value information to the manager or user of the goods to make decisions regarding SOP management. Keywords: Appraisal, Government Appraiser, State-Owned Property
{"title":"Peran Penilai Pemerintah Dalam Rangka Pengelolaan Barang Milik Negara Berupa Aset Tetap","authors":"Nurbiyanto Nurbiyanto","doi":"10.31092/jmkp.v6i2.1891","DOIUrl":"https://doi.org/10.31092/jmkp.v6i2.1891","url":null,"abstract":"State-Owned Property (SOP) in the form of fixed assets were so large in quantity and values. In managing SOP, a SOP appraisal process is needed so it can certain the value. This study wants to reveal the role of appraisers in the management of SOP, especially fixed assets. The study uses literature studies to explore the role of Government Appraisers in the management of SOP. Literature from valuation theory is used to answer the urgency of appraisers in asset transactions. Regulatory literature to answer the SOP management process requires an appraisal. Based on the results of the analysis of property valuation theory, SOP valuation is necessary due to nature, and characteristics of SOP are goods for which the level of price information is low or difficult to obtain, so Government Appraiser assistance is needed to provide an estimated value. Based on the results of the regulatory analysis, it was found that there are three main roles for the Government Appraiser in the management of SOP, namely for recording financial reports in the balance sheet, transfer, and utilization of SOP. The role of the Government Appraiser is to provide fair value information to the manager or user of the goods to make decisions regarding SOP management.\u0000Keywords: Appraisal, Government Appraiser, State-Owned Property","PeriodicalId":113472,"journal":{"name":"JURNAL MANAJEMEN KEUANGAN PUBLIK","volume":"61 32","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"120965888","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The Covid-19 pandemic causes a multiplier effect in some sectors including the accounting and financial sectors, influencing the government for making adjustments to the conditions. In the sector of state financial accountability, the government initiated the emergence of a new account in the form of a Special Account for handling the Covid-19 pandemic. The Covid-19 Special Account arises to allocate spending about Covid-19 which is issued through the Director General of Treasury Letter Number S-369/PB/2020. This study aims to review accounting and reporting policies for the emergence of new accounts related to Covid-19 at the Regional DJPb Office of Lampung Province. The method used in this research is a qualitative method (library study) accompanied by observation (interviews). The author in this case presents a Logic Model regarding the emergence of Special Accounts related to Covid-19 to facilitate reader understanding. Along with the research, the authors found differences in the disclosure of special accounts in the Notes to Financial Statements (CaLK). The results of this study are that the Regional DJPb Office of Lampung Province has implemented accounting and reporting policies in accordance with applicable regulations, namely PMK 225/PMK.05/2019 which was amended by PMK 234/PMK.05/2020. Keywords: Accounting Policy, Covid-19 Pandemic, Special Account
{"title":"Tinjauan Kebijakan Akuntansi Akun Khusus Belanja Penanganan Pandemi Covid-19: Studi Kasus Pada Kanwil DJPb Provinsi Lampung 2019-2021","authors":"Rika Ayu Anjani, Imam Much Ibnu Subroto","doi":"10.31092/jmkp.v6i2.1942","DOIUrl":"https://doi.org/10.31092/jmkp.v6i2.1942","url":null,"abstract":"The Covid-19 pandemic causes a multiplier effect in some sectors including the accounting and financial sectors, influencing the government for making adjustments to the conditions. In the sector of state financial accountability, the government initiated the emergence of a new account in the form of a Special Account for handling the Covid-19 pandemic. The Covid-19 Special Account arises to allocate spending about Covid-19 which is issued through the Director General of Treasury Letter Number S-369/PB/2020. This study aims to review accounting and reporting policies for the emergence of new accounts related to Covid-19 at the Regional DJPb Office of Lampung Province. The method used in this research is a qualitative method (library study) accompanied by observation (interviews). The author in this case presents a Logic Model regarding the emergence of Special Accounts related to Covid-19 to facilitate reader understanding. Along with the research, the authors found differences in the disclosure of special accounts in the Notes to Financial Statements (CaLK). The results of this study are that the Regional DJPb Office of Lampung Province has implemented accounting and reporting policies in accordance with applicable regulations, namely PMK 225/PMK.05/2019 which was amended by PMK 234/PMK.05/2020.\u0000Keywords: Accounting Policy, Covid-19 Pandemic, Special Account","PeriodicalId":113472,"journal":{"name":"JURNAL MANAJEMEN KEUANGAN PUBLIK","volume":"16 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127373661","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
One of the processes in the valuation analysis using the market approach is the adjustment of the comparison object data. Adjustments are made to transactional and non-transactional factors. For non-transactional factors including location, land area, land shape, soil type, land contour, elevation from the road surface, accessibility, and facilities. This study aims to determine the level of importance of the non-transactional adjustment factor on the value of residential, commercial, industrial, agricultural, and plantation land based on the perceptions of government appraisers at DGSAM. This research was conducted to see the perception of government appraisers at the national level, island clusters, and regional office clusters. The results of the national research show that the most influential factor on the value of residential land and commercial land is the location factor. The value of industrial land is most influenced by the accessibility factor, while agricultural land and plantation land are most influenced by the land area factor.
{"title":"Tingkat Kepentingan Faktor Penyesuaian Non-Transaksional dalam Penilaian Tanah Berdasarkan Persepsi Penilai Pemerintah","authors":"Warlan Warlan, M. Firdaus, I. W. Mardana","doi":"10.31092/jmkp.v6i2.1773","DOIUrl":"https://doi.org/10.31092/jmkp.v6i2.1773","url":null,"abstract":"One of the processes in the valuation analysis using the market approach is the adjustment of the comparison object data. Adjustments are made to transactional and non-transactional factors. For non-transactional factors including location, land area, land shape, soil type, land contour, elevation from the road surface, accessibility, and facilities. This study aims to determine the level of importance of the non-transactional adjustment factor on the value of residential, commercial, industrial, agricultural, and plantation land based on the perceptions of government appraisers at DGSAM. This research was conducted to see the perception of government appraisers at the national level, island clusters, and regional office clusters. The results of the national research show that the most influential factor on the value of residential land and commercial land is the location factor. The value of industrial land is most influenced by the accessibility factor, while agricultural land and plantation land are most influenced by the land area factor.","PeriodicalId":113472,"journal":{"name":"JURNAL MANAJEMEN KEUANGAN PUBLIK","volume":"47 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125519343","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Dzakisyah Alyus Mubarak, M. H. Akhmadi, Erlita Nurma Wati
In line with the trend of increasing state expenditure payments, the government uses a digital system to carry out cashless-based payments. The digital system provides advantages in the effectiveness of state expenditure payments to the payee and supports the efficiency of state financial management. One of the digital systems used is the Digital Payment application developed by the Directorate General of Treasury. This study aims to review the use of the Digital Payment application in making non-cash payments to payees (suppliers) in the 2019-2021 period. This study used a qualitative method with literature study techniques and interviews with several informants. The results of this study indicate that the use of Digital Payment in non-cash-based payments is quite effective. Even so, there are still obstacles to the mindset, system flexibility, and human resources so the application has not been implemented optimally. To improve quality, it is necessary to improve the DigiPay application and continuous outreach to MSMEs and work unit treasurers. Keywords: Payment system, Digital Payment, Public Spending, Treasury
{"title":"Implementasi Sistem Aplikasi Pembayaran Digital Payment Dalam Pelaksanaan Pembayaran Berbasis Cashless di Masa Pandemi Covid-19","authors":"Dzakisyah Alyus Mubarak, M. H. Akhmadi, Erlita Nurma Wati","doi":"10.31092/jmkp.v6i2.1699","DOIUrl":"https://doi.org/10.31092/jmkp.v6i2.1699","url":null,"abstract":"In line with the trend of increasing state expenditure payments, the government uses a digital system to carry out cashless-based payments. The digital system provides advantages in the effectiveness of state expenditure payments to the payee and supports the efficiency of state financial management. One of the digital systems used is the Digital Payment application developed by the Directorate General of Treasury. This study aims to review the use of the Digital Payment application in making non-cash payments to payees (suppliers) in the 2019-2021 period. This study used a qualitative method with literature study techniques and interviews with several informants. The results of this study indicate that the use of Digital Payment in non-cash-based payments is quite effective. Even so, there are still obstacles to the mindset, system flexibility, and human resources so the application has not been implemented optimally. To improve quality, it is necessary to improve the DigiPay application and continuous outreach to MSMEs and work unit treasurers.\u0000Keywords: Payment system, Digital Payment, Public Spending, Treasury","PeriodicalId":113472,"journal":{"name":"JURNAL MANAJEMEN KEUANGAN PUBLIK","volume":"30 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121352839","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Gross Regional Domestic Product (GRDP) is a parameter that reflects the general welfare of a region. GRDP data can be used to analyze the progress of the economic development of a region in a certain period. The objectives of this research are: 1) To examine the sectors which are the basis for the economic development of Tegal Regency based on the 2016-2021 GRDP; 2) To assess the leading sectors that contribute to the economic development of Tegal Regency based on the 2016-2021 GRDP. The basic sector is the sector that exports its products outside the region. The leading sector is the basic sector whose product growth rate exceeds the growth rate of the same sector in its upper-level region. The research method used in this study is descriptive quantitative which examines GRDP data with Location Quotient Analysis and Dynamic Location Quotient Analysis. The results of the study show that there are 3 leading sectors that contribute to the economic growth of Tegal Regency, namely the Mining and Quarrying sector; sector of Provision of Accommodation and Food and Drink; and the Other Services sector. From the results of the mapping of the leading sectors, it is necessary to formulate a development planning strategy by giving high priority to these three sectors. However, since the total contribution of the three sectors is very small, for the initial stage, the development planning strategy can be focused on the Food and Drink Provision sub-sector. Keywords: Basic Sector, Location Quotient, Dynamic Location Quotient, Tegal
{"title":"Analisis Sektor Unggulan Kabupaten Tegal Berdasarkan PDRB Tahun 2016-2021","authors":"Irwan Suliantoro","doi":"10.31092/jmkp.v6i2.1887","DOIUrl":"https://doi.org/10.31092/jmkp.v6i2.1887","url":null,"abstract":"Gross Regional Domestic Product (GRDP) is a parameter that reflects the general welfare of a region. GRDP data can be used to analyze the progress of the economic development of a region in a certain period. The objectives of this research are: 1) To examine the sectors which are the basis for the economic development of Tegal Regency based on the 2016-2021 GRDP; 2) To assess the leading sectors that contribute to the economic development of Tegal Regency based on the 2016-2021 GRDP. The basic sector is the sector that exports its products outside the region. The leading sector is the basic sector whose product growth rate exceeds the growth rate of the same sector in its upper-level region. The research method used in this study is descriptive quantitative which examines GRDP data with Location Quotient Analysis and Dynamic Location Quotient Analysis. The results of the study show that there are 3 leading sectors that contribute to the economic growth of Tegal Regency, namely the Mining and Quarrying sector; sector of Provision of Accommodation and Food and Drink; and the Other Services sector. From the results of the mapping of the leading sectors, it is necessary to formulate a development planning strategy by giving high priority to these three sectors. However, since the total contribution of the three sectors is very small, for the initial stage, the development planning strategy can be focused on the Food and Drink Provision sub-sector.\u0000Keywords: Basic Sector, Location Quotient, Dynamic Location Quotient, Tegal","PeriodicalId":113472,"journal":{"name":"JURNAL MANAJEMEN KEUANGAN PUBLIK","volume":"34 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132505603","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Untuk mendorong perekonomiannya, Pemerintah Indonesia berinvestasi besar pada infrastruktur treansportasi. Proyek infrastruktur pemerintah menghadapi pembengkakan biaya yang dapat menyebabkan pertumbuhan ekonomi ke arah negatif, pemborosan sumber daya yang terbatas, memperpanjang waktu penyelesaian proyek, menimbulkan persepsi negatif publik, sengketa, litigasi, serta terbengkalainya suatu proyek. Penelitian ini bertujuan untuk mengidentifikasi akar penyebab pembengkakan biaya proyek infrastruktur transportasi yang dilaksanakan dengan Kontrak Tahun Jamak di Indonesia. Penyebab pembengkakan biaya digambarkan dalam cognitive map untuk mengetahui hubungan kausal antar faktor. Perubahan peraturan dari pemerintah, kondisi bawah permukaan yang tidak terduga, pengadaan lahan yang terlambat, dan permasalahan keuangan oleh pemilik merupakan akar penyebab pembengkakan biaya pada pembangunan Jembatan Teluk Kendari yang menjadi objek studi kasus penelitian. Hasil penelitian ini dapat membantu pemilik proyek, kontraktor, dan konsultan dalam memahami penyebab pembengkakan biaya, sehingga masing-masing pihak, utamanya kementerian dan lembaga sebagai pemilik proyek, dapat mengenali faktor penyebab tersebut agar risikonya dapat dimitigasi.
{"title":"Keterkaitan antar Faktor Penyebab Pembengkakan Biaya pada Proyek Transportasi dengan Kontrak Tahun Jamak","authors":"Faslan Syam Sajiah","doi":"10.31092/jmkp.v6i2.1419","DOIUrl":"https://doi.org/10.31092/jmkp.v6i2.1419","url":null,"abstract":"Untuk mendorong perekonomiannya, Pemerintah Indonesia berinvestasi besar pada infrastruktur treansportasi. Proyek infrastruktur pemerintah menghadapi pembengkakan biaya yang dapat menyebabkan pertumbuhan ekonomi ke arah negatif, pemborosan sumber daya yang terbatas, memperpanjang waktu penyelesaian proyek, menimbulkan persepsi negatif publik, sengketa, litigasi, serta terbengkalainya suatu proyek. Penelitian ini bertujuan untuk mengidentifikasi akar penyebab pembengkakan biaya proyek infrastruktur transportasi yang dilaksanakan dengan Kontrak Tahun Jamak di Indonesia. Penyebab pembengkakan biaya digambarkan dalam cognitive map untuk mengetahui hubungan kausal antar faktor. Perubahan peraturan dari pemerintah, kondisi bawah permukaan yang tidak terduga, pengadaan lahan yang terlambat, dan permasalahan keuangan oleh pemilik merupakan akar penyebab pembengkakan biaya pada pembangunan Jembatan Teluk Kendari yang menjadi objek studi kasus penelitian. Hasil penelitian ini dapat membantu pemilik proyek, kontraktor, dan konsultan dalam memahami penyebab pembengkakan biaya, sehingga masing-masing pihak, utamanya kementerian dan lembaga sebagai pemilik proyek, dapat mengenali faktor penyebab tersebut agar risikonya dapat dimitigasi.","PeriodicalId":113472,"journal":{"name":"JURNAL MANAJEMEN KEUANGAN PUBLIK","volume":"144 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127302758","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
I. G. A. Ariutama, Acwin Hendra Saputra, Muhammad Abdul Muis, A. Nugroho
This study aims to estimate the economic impact of 2021 fiscal stimulus on agriculture, forestry and fishing sector in Bali at national and regional levels. This study utilizes secondary data from Bali Province Regional Fiscal Review year 2021 from Regional Office of Directorate General of State Treasury of Bali Province and statistical data from the Central Statistics Agency. The interregional input-output (IRIO) model is employed to determine the value of the economic impact on 17 business sectors in 34 provinces in Indonesia. This study found that the fiscal stimulus on the agriculture sector has a positive impact on Bali economy resulting in two and a half times greater than the direct impact. Furthermore, the sector with the largest total impact was the construction sector, mining and quarrying sector and agriculture, forestry and fishing sector in Bali. In addition, the fiscal stimuli on the agriculture sector resulted in a significant economic growth impact not only in Bali as the region receiving the stimuli, but also in the neighboring regions. The implications of this research are related to stimulus allocation on the certain sector when the negative shocks occurred such as covid-19 pandemic, which can be used as input for evaluating government spending policies. In general, it can be concluded that the Government of Indonesia was successful in carrying out fiscal stimuli since they produced an economic impact greater than the allocated incentives.
{"title":"The Impact of Fiscal Stimulus on Agriculture Sector in Bali: Interregional Input-Output Analysis","authors":"I. G. A. Ariutama, Acwin Hendra Saputra, Muhammad Abdul Muis, A. Nugroho","doi":"10.31092/jmkp.v6i2.1956","DOIUrl":"https://doi.org/10.31092/jmkp.v6i2.1956","url":null,"abstract":"This study aims to estimate the economic impact of 2021 fiscal stimulus on agriculture, forestry and fishing sector in Bali at national and regional levels. This study utilizes secondary data from Bali Province Regional Fiscal Review year 2021 from Regional Office of Directorate General of State Treasury of Bali Province and statistical data from the Central Statistics Agency. The interregional input-output (IRIO) model is employed to determine the value of the economic impact on 17 business sectors in 34 provinces in Indonesia. This study found that the fiscal stimulus on the agriculture sector has a positive impact on Bali economy resulting in two and a half times greater than the direct impact. Furthermore, the sector with the largest total impact was the construction sector, mining and quarrying sector and agriculture, forestry and fishing sector in Bali. In addition, the fiscal stimuli on the agriculture sector resulted in a significant economic growth impact not only in Bali as the region receiving the stimuli, but also in the neighboring regions. The implications of this research are related to stimulus allocation on the certain sector when the negative shocks occurred such as covid-19 pandemic, which can be used as input for evaluating government spending policies. In general, it can be concluded that the Government of Indonesia was successful in carrying out fiscal stimuli since they produced an economic impact greater than the allocated incentives.","PeriodicalId":113472,"journal":{"name":"JURNAL MANAJEMEN KEUANGAN PUBLIK","volume":"20 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122013575","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The government accounting information system is a tool for producing quality financial reports. The Regional Government of Sragen Regency has implemented an accounting information system with the SIMDA and SIMBAPER applications to manage inventory used for operational activities. This study aims to find out how the implementation and quality of the inventory accounting information system that has been used in the SKPD. The discussion was carried out using descriptive qualitative methods with data from field research in the form of SIMDA Financial and SIMBAPER application practices, library research, and documentation. From the results of observations and interviews, no integration was found between SIMDA Finance and SIMBAPER. Therefore, the inventory accounting information system used by the SKPD needs evaluation and updating in order to produce higher-quality accounting information and financial reports. Keywords: Government accounting information system, SIMDA, SIMBAPER, Inventories
{"title":"Evaluasi SIMDA Keuangan dan SIMBAPER Pada Dinas Pendidikan dan Kebudayaan Kabupaten Sragen Tahun 2018-2020","authors":"Rizka Nur Rahmawati","doi":"10.31092/jmkp.v6i2.1678","DOIUrl":"https://doi.org/10.31092/jmkp.v6i2.1678","url":null,"abstract":"The government accounting information system is a tool for producing quality financial reports. The Regional Government of Sragen Regency has implemented an accounting information system with the SIMDA and SIMBAPER applications to manage inventory used for operational activities. This study aims to find out how the implementation and quality of the inventory accounting information system that has been used in the SKPD. The discussion was carried out using descriptive qualitative methods with data from field research in the form of SIMDA Financial and SIMBAPER application practices, library research, and documentation. From the results of observations and interviews, no integration was found between SIMDA Finance and SIMBAPER. Therefore, the inventory accounting information system used by the SKPD needs evaluation and updating in order to produce higher-quality accounting information and financial reports.\u0000Keywords: Government accounting information system, SIMDA, SIMBAPER, Inventories","PeriodicalId":113472,"journal":{"name":"JURNAL MANAJEMEN KEUANGAN PUBLIK","volume":"13 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131817307","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Tri Marhendra Rahardyan, D. A. Safitra, Afif Hanifah
Penelitian ini mengelompokkan pola untuk mengidentifikasi defisiensi yang dialami oleh BUMN di Indonesia dengan dasar hasil temuan BPK yang telah dipublikasikan dalam IHPS (Ikhtisar Hasil Pemeriksaan Semester) dengan berfokus pada pengelolaan subsidi. Penelitian ini mencoba menggali lebih dalam permasalahan yang dialami BUMN di Indonesia berdasarkan indikasi agency problems yang tercerminkan pada hasil temuan BPK. Tujuan penelitian ini adalah mengidentifikasi pola temuan BPK terkait permasalahan pengelolaan subsidi yang berulang atas kinerja BUMN di Indonesia untuk memberikan gambaran pada pengelola BUMN di masa yang akan datang. Sumber data penelitian dibatasi pada IHPS Tahun 2016 hingga Tahun 2018 (diterbitkan BPK pada Tahun 2019) atau sebelum terjadi pandemi Covid-19. Penelitian ini menemukan bahwa terdapat permasalahan kelemahan Sistem Pengendalian Internal (SPI) yang masih menjadi temuan dengan jumlah paling signifikan dan kecenderungan tren meningkat. Selain itu, tema pemeriksaan Pendapatan, Biaya, dan Investasi, Operasional BUMN, dan Pengelolaan Subsidi menjadi temuan pemeriksaan atas SPI BUMN yang muncul berulang dengan jumlah permasalahan yang cukup signifikan. Secara spesifik mengenai Pengelolaan Subsidi, terdapat beberapa tema temuan yang sering terjadi diantaranya SOP yang belum disusun/tidak lengkap, SOP belum berjalan optimal, dan SOP tidak ditaati. Untuk mengatasi permasalahan tersebut, para pengelola BUMN perlu memperhatikan pelaksanaan SPI, terutama dalam penerapan penyusunan SOP secara lengkap serta pelaksanaannya yang harus diawasi agar ditaati dan proses bisnis pengelolaan subsidi dapat berjalan dengan optimal.
本研究将发现印尼国有企业缺乏情况的模式分组，主要集中在补贴管理方面，以《国际劳工组织》(IHPS’s test test income)发表的前提为基础。本研究试图根据各方对史密斯博士发现的担忧迹象，进一步探讨印尼企业所面临的问题。本研究的目的是确定史密斯在印尼企业长期存在的补贴管理问题上的发现模式，为未来企业的企业提供一个形象。研究数据来源仅限于2016年的IHPS，直到2018年。这项研究发现，内部控制系统(SPI)的弱点仍然是最重要的发现和趋势趋势的增加。此外，收入、成本和投资审查、国有企业运营和补贴管理的主题是对SPI企业的审查结果，其结果反复出现，有相当多的问题。具体来说，在补贴管理方面，发现了一些常见的主题，其中包括未组织的/不完整的SOP，未进行最佳运行的SOP，以及不遵守SOP。为了解决这一问题，企业管理人员需要关注SPI的实施，特别是在对其遵守的要求进行全面监督和管理补贴业务的过程方面。
{"title":"DEFISIENSI PENGELOLAAN SUBSIDI PADA BADAN USAHA MILIK NEGARA","authors":"Tri Marhendra Rahardyan, D. A. Safitra, Afif Hanifah","doi":"10.31092/jmkp.v6i1.1593","DOIUrl":"https://doi.org/10.31092/jmkp.v6i1.1593","url":null,"abstract":"Penelitian ini mengelompokkan pola untuk mengidentifikasi defisiensi yang dialami oleh BUMN di Indonesia dengan dasar hasil temuan BPK yang telah dipublikasikan dalam IHPS (Ikhtisar Hasil Pemeriksaan Semester) dengan berfokus pada pengelolaan subsidi. Penelitian ini mencoba menggali lebih dalam permasalahan yang dialami BUMN di Indonesia berdasarkan indikasi agency problems yang tercerminkan pada hasil temuan BPK. Tujuan penelitian ini adalah mengidentifikasi pola temuan BPK terkait permasalahan pengelolaan subsidi yang berulang atas kinerja BUMN di Indonesia untuk memberikan gambaran pada pengelola BUMN di masa yang akan datang. Sumber data penelitian dibatasi pada IHPS Tahun 2016 hingga Tahun 2018 (diterbitkan BPK pada Tahun 2019) atau sebelum terjadi pandemi Covid-19. Penelitian ini menemukan bahwa terdapat permasalahan kelemahan Sistem Pengendalian Internal (SPI) yang masih menjadi temuan dengan jumlah paling signifikan dan kecenderungan tren meningkat. Selain itu, tema pemeriksaan Pendapatan, Biaya, dan Investasi, Operasional BUMN, dan Pengelolaan Subsidi menjadi temuan pemeriksaan atas SPI BUMN yang muncul berulang dengan jumlah permasalahan yang cukup signifikan. Secara spesifik mengenai Pengelolaan Subsidi, terdapat beberapa tema temuan yang sering terjadi diantaranya SOP yang belum disusun/tidak lengkap, SOP belum berjalan optimal, dan SOP tidak ditaati. Untuk mengatasi permasalahan tersebut, para pengelola BUMN perlu memperhatikan pelaksanaan SPI, terutama dalam penerapan penyusunan SOP secara lengkap serta pelaksanaannya yang harus diawasi agar ditaati dan proses bisnis pengelolaan subsidi dapat berjalan dengan optimal.","PeriodicalId":113472,"journal":{"name":"JURNAL MANAJEMEN KEUANGAN PUBLIK","volume":"22 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125009640","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
京公网安备 11010802042870号
京ICP备2023020795号-1
扫码关注我们
求助内容：
应助结果提醒方式：