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STRATEGI PENINGKATAN KUALITAS LAPORAN KEUANGAN BADAN LITBANG DAN INOVASI (KANTOR JAKARTA DAN BOGOR) 改善研发与创新机构财务报告(雅加达及茂物办事处)的战略
Pub Date : 2019-01-08 DOI: 10.29244/JURNAL_MPD.V8I2.24818
H. Permadi
ABSTRACTThe good quality of financial statements of the government can describe the good performance of governance management. The purpose of this study was to obtain a policy strategy to improve the quality of financial reports of Research, Development and Innovation Agency (RDIA) and to determine factors that influence the quality of financial report, and in the end could be hoped to get the better opinions of BPK. This study used questionnaires that distributed to respondents from technical unit of RDIA throughout Indonesia. SWOT and QSPM analysis methods were used in this study. The results of the study with SWOT analysis produced some priority strategy in the form of Strength-Opportunities combinations (SO). To get a better strategy, QSPM analysis was used with the results that RDIA should improve human resources capacity, especially for operator staffs that appropriate with educational background and enhancement of role and responsibilities of the leaders division on the financial statements as well. ABSTRAKLaporan keuangan pemerintah yang berkualitas baik dapat menggambarkan kinerja pengelolaan kepemerintahan yang baik. Tujuan penelitian ini adalah memperoleh strategi kebijakan untuk meningkatkan kualitas laporan keuangan Badan Litbang dan Inovasi dan menentukan faktor-faktor yang mempengaruhi kualitas laporan keuangan. Strategi peningkatan kualitas laporan keuangan dapat menghasilkan opini BPK RI yang lebih baik. Penelitian ini menggunakan kuesioner kepada responden dari satuan kerja lingkup Badan Litbang dan Inovasi seluruh Indonesia. Penelitian ini menggunakan metode analisis SWOT dan analisis QSPM. Hasil penelitian dengan metode SWOT menghasilkan beberapa strategi prioritas dari kombinasi Kekuatan-Peluang (SO). Untuk mendapatkan strategi yang lebih baik digunakan analisis QSPM dengan hasil strategi yang perlu dilakukan Badan Litbang dan Inovasi yaitu peningkatan sumber daya manusia terutama petugas operator sesuai kriteria dan pendidikan serta peningkatan peran dan tanggung jawab pimpinan terhadap laporan keuangan.
摘要政府财务报表质量的好坏,可以描述政府治理的好坏。本研究的目的是获得提高RDIA财务报告质量的政策策略,并确定影响财务报告质量的因素,最终希望得到BPK更好的意见。本研究采用问卷调查的方式,向印尼各地RDIA技术单位的受访者分发问卷。本研究采用SWOT和QSPM分析方法。运用SWOT分析的研究结果产生了优势-机会组合(SO)形式的优先策略。通过QSPM分析,得出RDIA应提高人力资源能力,特别是适合教育背景的操作员员工的能力,并加强领导部门在财务报表中的角色和责任。[摘要]拉波兰·克光安·杨·克光安·杨·金·杨·杨。图juan penelitian ini adalah,成员,战略,kebijakan, untuk,脑门,脑门,脑门,脑门,脑门,脑门,脑门,脑门,脑门,脑门,脑门,脑门,脑门中国战略、中国战略、中国战略、中国战略、中国战略、中国战略、中国战略、中国战略。Penelitian ini mongunakan kuesio kepada回应说,在印度尼西亚,这是一个非常重要的问题。Penelitian ini menggunakan方法分析SWOT和QSPM分析。分析了SWOT分析法对战略优先级的影响。Untuk mendapatkan战略yang lebih baik digunakan分析QSPM dengan hasil战略yang perlu dilakukan Badan Litbang dan Inovasi yitu peningkatan sumddaya janutama peutama petugas运营商sesuai标准danpendidikan serta peningkatan peran dantanggung jawab pipian terhappapapan keuangan。
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引用次数: 0
STRATEGI PENINGKATAN INVESTASI KABUPATEN INDRAMAYU
Pub Date : 2018-11-12 DOI: 10.29244/JURNAL_MPD.V5I1.24189
Komadin, S. Hartoyo, D. Hakim
Indramayu is regency that produce Oil and Earth Gas in Indonesian and as main paddy granary for West Java Province. So that the investment in this sectors is a strategic effort. Region development study have intention to know investment developing, analyzing investment competitiveness and make Indramayu Regency investment increasing strategy. Methods that is used in this study is competitiveness analysis by using SWOT (Strength, Weakness, Opportunity and Threats) and AHP (Analytical Hierarchy Process) method. The Analysis showing result: First, Indramayu Regency up to year 2000-2005 experience investment decreases. Second, analysis result about investment competitiveness show the priorities factor that most regard Indramayu Regency investment competitiveness alternately which ares strength factor (0,458), weakness (0,280), opportunity (0,162), and threat (0,100). Third, from the competitiveness analysis, priority alternative strategy in increasing Indramayu Regency investment alternately which are developing zone and industrial cluster (0,551), developing agroindustry upstream until downstream (0,237), developing institution (0,138), and increasing human capital quality (0,074).Keywords: Indramayu, Competitiveness, Investment Increasing Strategy
因德拉马尤是印尼的石油和天然气产区,也是西爪哇省主要的水稻储存库。因此,在这些领域的投资是一项战略努力。区域发展研究旨在了解投资发展情况,分析投资竞争力,制定因德拉马尤地区投资增长战略。本研究中使用的方法是利用SWOT(优势、劣势、机会和威胁)和AHP(层次分析法)方法进行竞争力分析。分析结果表明:第一,因德拉玛玉酒店2000-2005年的体验投资呈下降趋势。其次,对投资竞争力的分析结果显示,对因德拉马尤县投资竞争力最重视的优先因素依次为优势因素(0,458)、劣势因素(0,280)、机会因素(0,162)和威胁因素(0,100)。第三,从竞争力分析出发,提出了发展园区与产业集群(0.551)、发展农产业上下游(0.237)、发展制度(0.138)、提高人力资本质量(0.74)交替增加因德拉马尤县域投资的优先选择策略。关键词:英德拉玛尤,竞争力,增加投资战略
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引用次数: 0
ANALISIS POTENSI EKONOMI DAN STRATEGI PEMBANGUNAN EKONOMI DI BOGOR BARAT 分析茂物西部的经济潜力和经济发展战略
Pub Date : 2018-10-29 DOI: 10.29244/JURNAL_MPD.V1I1.23999
Teni Marfiani
The purpose of this study is to analyze the readiness of the potential economy at the developmental areas in West Bogor and to formulate a developmental economy strategy to actualize in the implementation of autonomy development. In general, the result showed that the western region of Bogor has an economic potential that can be developed, therefore it can be made as one of the main factors in the recommendation to become an autonomous district. Western Bogor region has a few growth centers to draw the growth of the region. Growth and service centers are still accumulating in urban areas resulting in a gap caused by the intensity of linkages between urban areas and rural areas in which are relatively limited.The selected strategy priorities are: (1) the development of industries that support the agricultural aspect (agro-industry) as an effort to optimize the utilization and managingsustainable natural resources by utilizing the potentials Bogor Regency has (economic conditions, government policies Bogor Regency, geographical location) as well as cooperation with private sector / other, (2) Finding and promoting the image of commodity and regional superior products that provide value-added (GDP and PAD) for the local community using the criteria of potential value-added direct a commodity / product for poor families, and (3) creating a conducive business climate to support local capacity building by expanding the local tax base and expand the productive sectors of the economy of the people.Implications of policy directed as social, cultural, political, institutional, or spatial aspects of the development budget and policy. Furthermore, the basic sector analysis should be done at sub-district unit so that it can be seen a leading sector per district based on income (GDP) per district.Keywords: Growth and service centers, local economic potential, regional development.
本研究的目的是分析西茂物发展地区潜在经济的准备情况,并制定在实施自治发展过程中实施的发展经济战略。总体而言,结果表明茂物西部地区具有可开发的经济潜力,因此可以将其作为推荐自治区的主要因素之一。西茂物地区有几个增长中心来吸引该地区的增长。增长和服务中心仍然在城市地区积累,造成城市地区与农村地区之间联系的强度相对有限所造成的差距。选定的战略重点是:(1)通过利用茂物的潜力(经济条件、政府政策、地理位置)以及与私营部门/其他部门的合作,发展支持农业方面的产业(农产品加工业),以优化利用和管理可持续自然资源;(2)利用潜在增值标准直接为贫困家庭提供商品/产品,为当地社区提供增值(GDP和PAD)的商品和区域优质产品的形象和(3)创造有利的商业环境,通过扩大当地税基和扩大人民经济的生产部门来支持当地能力建设。发展预算和政策的社会、文化、政治、制度或空间方面的政策影响。此外,基本的行业分析应该以街道为单位进行,这样就可以根据每个地区的收入(GDP)看到每个地区的主导行业。关键词:成长与服务中心,地方经济潜力,区域发展。
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引用次数: 0
STRATEGI PENINGKATAN KUALITAS BELANJA DAERAH PROVINSI BANTEN 提高BANTEN省消费质量的策略
Pub Date : 2018-08-11 DOI: 10.29244/JURNAL_MPD.V10I-.22699
Yuki Satria, Bambang Juanda, Ma’mun Sarma
The study aims to formulate an appropriate strategy for the Government of Banten Province in improving the quality of local expenditure. The study is conducted on the expenditure quality in Banten and then, continued to formulate the appropriate strategy for it. There are 12 indicators expenditures which are used. Expenditure discipline of allocation, the accuracy of the target in distributing grant and social financial support, the accuracy of schedule in determining APBD, the accuracy of schedule in realizing revenue and expenditure, the effectiveness and efficiency of expenditure accountability, transparency of local government financial report and BPK opinion on it. Data collection is done by distributing questioners, document analysis, and interviews. The results show that expenditure had been disciplined priority program, the allocation of capital expenditure is still low, the allocation of personnel expenditure is good, the grant and the social financial support had not reached target yet, there was still APBD which was determined unpunctually, unpunctually expenditure realization. The expenditure was not effective and efficient, there was still unaccountable, accountability has been transparency and BPK opinions has not good. The strategy to be implemented for this case is the increasing commitment of all sides to increase the expenditure quality of Banten Province region.Keywords: Strategy, Banten Province, Quality Of Spending, APBDPenelitian ini bertujuan untuk merumuskan strategi yang tepat bagi Pemerintah Provinsi Banten  dalam  meningkatkan kualitas belanja daerah.  Kajian dilakukan terhadap kondisi kualitas belanja dan dilanjutkan dengan penyusunan strategi. Ada 12 Indikator kualitas belanja yaitu disiplin belanja terhadap program prioritas, ketepatan alokasi belanja modal dan belanja pegawai, ketepatan sasaran pemberian hibah dan bansos, waktu penetapan APBD, realisasi pendapatan dan belanja, efektifitas dan efisiens, akuntabilitas, transparansi dan opini BPK. Pengumpulan data dilakukan dengan penyebaran kuesioner, analisis dokumen dan wawancara. Hasil penelitian yaitu belanja sudah disiplin dengan program prioritas, alokasi belanja modal masih rendah, alokasi belanja pegawai sudah baik, hibah dan bansos belum tepat sasaran, APBD belum tepat waktu, realisasi pendapatan tepat waktu, realisasi belanja belum tepat waktu, belanja belum efisien dan efektif, belanja belum semua dapat pertanggungjawaban, pertanggungawaban sudah transparan dan opini BPK belum baik. Strategi untuk diimplementasikan yaitu peningkatan komitmen seluruh pihak dalam rangka peningkatan kualitas belanja daerah Provinsi Banten.Kata Kunci : Strategi, Provinsi Banten, Kualitas Belanja, APBD
这项研究的目的是为万丹省政府制定一项适当的战略,以提高地方支出的质量。对万丹的支出质量进行了研究,然后,继续制定相应的策略。有12个指标支出被使用。支出分配的纪律、分配拨款和社会财政支持的目标的准确性、确定APBD的进度的准确性、实现收入和支出的进度的准确性、支出问责的有效性和效率、地方政府财务报告的透明度以及BPK对此的意见。数据收集是通过分配提问者、文件分析和访谈来完成的。结果表明:经费支出优先规划有序,资金支出分配仍较低,人员支出分配较好,拨款和社会财政支持未达到目标,仍存在未按时确定的APBD、未按时实现的经费支出。支出没有效果和效率,仍然存在问责,问责一直不透明,BPK意见也不好。本案例要实施的战略是各方越来越多地承诺提高万丹省地区的支出质量。关键词:战略,万丹省,消费质量,APBDPenelitian ini bertujuan untuk merumuskan战略,peremerintah省,万丹省,meningkatkan, kualitas belanja daerah。我的意思是,我的意思是,我的意思是,我的意思是,我的意思是,我的意思是。12个指标kualitas belanja yaitu disiplin belanja terhadap program priority, ketepatan alokasi belanja modal dan belanja pegawai, ketepatan sasaran pemberian hibah danbansos, waktu penetapan APBD, realisasi pendapatan dan belanja, ekektifitas dan efisiens, akuntabilitas, transparansi dan opini BPK。彭普兰的数据是,彭普兰的数据是,彭普兰的数据是,彭普兰的数据是。Hasil penelitian yitu belanja sudah disiplin dengan program priority, alokasi belanja modal masih rendah, alokasi belanja pegawai sudah baik, hibah danbansos belumtepat sasaran, APBD belumtepat waktu, realisasi pendapatan tepat waktu, realisasi belanja belumtepat waktu, belanja belanja efisien dan efektif, belanja belumsemua dapat pertanggungjawaban, pertanggungawaban sudah transparan dan opini BPK belumbaik。在万丹省实施亚洲发展战略,以促进发展,促进发展,提高发展水平。Kata Kunci:战略,省万丹,Kualitas Belanja, APBD
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引用次数: 3
STRATEGI ALOKASI ANGGARAN SEKTOR PERTANIAN UNTUK MEMPERCEPAT PEMBANGUNAN DAERAH DI KABUPATEN PANDEGLANG PROVINSI BANTEN
Pub Date : 2018-08-11 DOI: 10.29244/JURNAL_MPD.V10I-.22691
Eling Sri Wahyuni, M. Firdaus, L. M. Baga
The agricultural sector is one of the leading sectors in Pandeglang Regency. This study aims to describe the process of preparing and implementing agricultural sector budgets, analyzing the effect of agricultural sector and labor of the agricultural sector expenditure toward the growth of the agricultural sector regionally in Banten Province, and then formulating appropriate strategies in budget allocation and agricultural sector development. This study uses secondary data and primary data with descriptive analysis tools, regression analysis using panel data, and SWOT analysis. The results showed that the agricultural sector has become a priority in various planning documents in Pandeglang District including RPJP, RPJMD, and RKPD Pandeglang District. Then from the result of regression analysis using panel data, it is resulted that government expenditure for agriculture sector have positive and significant effect toward PDRB of agriculture sector. Meanwhile, the labor of agricultural sector has negative and significant effect toward GDP of agriculture sector. From the results of objectives 1 and 2 and supported by primary data through in-depth interviews could be formulated 10 strategies of budget allocation and development of agricultural sector in Pandeglang Regency.Keywords: Strategy, Agricultural Sector, Budget
农业部门是攀德郎县的主要部门之一。本研究旨在描述万丹省农业部门预算的编制和实施过程,分析农业部门和劳动力支出对农业部门区域增长的影响,进而制定相应的预算分配和农业部门发展策略。本研究采用二次数据和一手数据,运用描述性分析工具,运用面板数据进行回归分析,运用SWOT分析。结果表明,农业部门已成为攀德郎区各种规划文件中的优先事项,包括RPJP, RPJMD和RKPD攀德郎区。利用面板数据进行回归分析,结果表明政府农业支出对农业部门PDRB具有显著的正向影响。同时,农业部门劳动力对农业部门GDP有显著的负向影响。根据目标1和目标2的结果,并通过深入访谈的原始数据支持,可以制定10个攀德郎县农业部门的预算分配和发展战略。关键词:战略,农业部门,预算
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引用次数: 3
STRATEGI PENINGKATAN PENGELOLAAN BARANG MILIK DAERAH PADA PEMERINTAH KABUPATEN KEPULAUAN ANAMBAS
Pub Date : 2018-08-11 DOI: 10.29244/JURNAL_MPD.V10I1.22700
Khoirul Syahputra, Yusman Syaukat, A. K. Irwanto
ABSTRACTReformation agenda is in various fields. One of the reformation agenda is in implementing the good governance. Regulation of the home affairs minister No. 19 Year 2016 is the regulation to rule local government wealth becoming adequated, informative, transparent and accountable. The purpose of this study are evaluating, knowing and describing the regional management assets. This study also formulating priority strategies to improve regional assets management of the Anambas government. The data consists of primary and secondary data. Primary data was obtained from direct observation, interview and questioners with purposive sampling method. While the secondary data was obtained from literature and related documents. This study use rating scale analysis, SWOT and QSPM analysis. This study has shown the weaknesses of the human resources competeny in assets management was caused by lackig in guidance, supervision and controlling which influenced the assets managements performance. The priority strategy was improving the quality of human resources in managing and reporting the local goverment assets.Key words :  Strategy, improvement  management of BMDABSTRAKReformasi diberbagai bidang di pemerintahan salah satunya adalah manisfestasi pelaksanaan prinsip tata kelola pemerintahan yang baik (good governance), Permendagri No. 19 Tahun 2016 tentang pengelolaan BMD adalah wujudnya aturan yang mengatur suatu sistem pengelolaan kekayaan daerah yang memadai, informatif, transparan dan akuntabel. Tujuan penelitian ini untuk mengevaluasi, mengetahui dan mendeskripsikan proses pengelolaan BMD dan merumuskan strategi yang perlu diprioritaskan dalam meningkatkan pengelolaan BMD pada Pemerintah Kabupaten Kepulauan Anambas. Data penelitian ini terdiri dari data primer dan data sekunder, data primer diperoleh dengan cara observasi langsung, wawancara dan penyebaran kuesioner kepada responden yang dipilih secara sengaja (purposive sampling). Sedangkan untuk mendapatkan data sekunder berasal dari studi pustaka dan kajian terhadap dokumen terkait. Metode analisis yang digunakan untuk menjawab tujuan penelitian adalah : analisis rating scale, analisis SWOT dan metode QSPM.  Hasil penelitian menunjukkan bahwa lemahnya komptensi SDM pengelola BMD tidak terlepas dari kurang optimalnya pembinaan, pengawasan dan pengedalian pada pengurus BMD dan ini juga berdampak pada kinerja aparatur pengelola BMD. Strategi prioritas yang tepat untuk diimplementasikan yaitu peningkatan kualitas SDM pengurus BMD dalam mengelola dan menyusun laporan BMD.Kata kunci: Strategi, Peningkatan Pengelolaan BMD.
改革议程涉及各个领域。改革议程之一是实施善治。2016年第19号内政部长条例是规定地方政府财富变得充分、信息丰富、透明和负责任的条例。本研究的目的是评估、了解和描述区域管理资产。本研究还制定了改善阿南巴斯政府区域资产管理的优先战略。数据包括主要数据和次要数据。主要资料采用目的性抽样法,通过直接观察、访谈和提问者等方式获得。而辅助数据则是从文献和相关文件中获得的。本研究采用评等量表分析法、SWOT分析法和QSPM分析法。本研究表明,资产管理人力资源能力的薄弱是由于缺乏指导、监督和控制,从而影响了资产管理绩效。优先战略是提高管理和报告地方政府资产的人力资源的质量。[关键词]战略,改进管理[关键词]改革,改进管理[关键词]改革,改进管理,改进管理,改进管理,改进管理,改进管理,改进管理,改进管理,改进管理,改进管理,改进管理,改进管理,改进管理。图juan penelitian ini untuk mengevaluasi, mengetahui和mendeskripsikan提出了penelolaan BMD和merumuskan战略,yang perlu dipriititaskan dalam脑膜炎katkan penelolaan BMD和Pemerintah Kabupaten Kepulauan Anambas。Data penelitian ini terdiri dari Data primer dan Data sekunder, Data primer diperoleh dengan cara observasi langsung, wawancara dan penyebaran kuesioner kepada respondenyang dipilih secara sengaja(目的抽样)。Sedangkan untuk mendapatkan data sekunder berassal dari studi pustaka dan kajian terhadap dokumen terkait。方法分析:分析评定量表,分析SWOT方法,分析QSPM方法。Hasil penelitian menunjukkan bahwa lemahnya komptensi SDM pengelola BMD tidak terlepas dari kurang optimalnya pembinaan, pengawasan dan pengedalian padpenurus BMD danini juga berdampak padkinerja aparatur pengelola BMD。战略优先级yang tepat untuk diimplementaskan yitu peningkatan kualitas SDM pengurus BMD dalam mengelola danmenyusun laporan BMD。Kata kunci:战略,Peningkatan penelolaan BMD。
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引用次数: 4
STRATEGI PEMUNGUTAN PENERIMAAN PAJAK REKLAME KOTA BEKASI 贝卡西市税收投票战略
Pub Date : 2018-08-11 DOI: 10.29244/JURNAL_MPD.V10I-.22697
Aulia Ichsan, H. Siregar, Endriatmo Soetarto
One of the efforts of Local Government in financing regional development is through local taxes. Bekasi City is a cross-trade City and its strategic location has great potential to be able to maximize local revenue through the local tax sector, e.g. advertisement tax. The purpose of this research was to determine the growth rate and the contribution of advertisement tax to local taxes, measure the effectiveness and efficiency of advertisement tax, and determine the strategy in the implementation of revenue advertisement tax collections. Analysis methods of this research includes calculation of growth and contribution ratio as well as effectiveness and efficiency ratio and the analytical hierarchy process (AHP). Results of this research show that the growth rate of advertisement tax in Bekasi City average 20.65% and its contribution to local taxes average of 3.52% with the average effectiveness rate 82.20% (“quite effective”) and the efficiency level 6.31% (“highly efficient”). It is suggested from the AHP results that the Local Government of Bekasi City should implement a strategy of improving the quality and quantity of human resources as well as a strategy of improving technical guidelines on advertisement tax collection.Keywords : advertisement tax, growth and contribution, effectiveness and  efficiency, strategy, Bekasi City.
地方政府为区域发展筹资的努力之一是通过地方税收。别加西市是一个跨贸易城市,其战略位置具有巨大的潜力,能够通过当地税收部门,如广告税,最大限度地提高当地收入。本研究的目的是确定广告税的增长率和对地方税收的贡献,衡量广告税的有效性和效率,确定收入广告税征收的实施策略。本研究的分析方法包括增长率和贡献率、有效性和效率比的计算以及层次分析法(AHP)。研究结果表明,别卡西市广告税的平均增长率为20.65%,对地方税收的贡献平均为3.52%,平均有效率为82.20%(“相当有效”),效率水平为6.31%(“高效”)。从层次分析法的结果来看,建议北喀西市政府应实施提高人力资源质量和数量的战略以及完善广告税征收技术指导方针的战略。关键词:广告税;增长与贡献;效果与效率;
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引用次数: 1
STRATEGI PENCEGAHAN KECURANGAN (FRAUD) DALAM PENGELOLAAN KEUANGAN PEMERINTAH MENGGUNAKAN ANALYTICAL HIERARCHY PROCESS 政府财务管理中的欺诈预防策略使用分析程序
Pub Date : 2018-08-11 DOI: 10.29244/JURNAL_MPD.V10I-.22693
Novia Tri Kurniasari, Anna Fariyanti, Nirwan Ristiyanto
ABSTRACTFraud phenomenon involves many actors from the government sector. Fraudulent practices in government has a negative impact on the economic and social sectors. Therefore, need for prevention effort to avoid state’s material and non material losses. The objectives of this study were to formulate fraud prevention strategies by using Analytical Hierarchy Process. Sources of data used in this study were questionnaires and interviews to 5 expert respondent. Strategies for fraud prevention on government financial management: (1) improving the supervision and control system, (2) improving the organizational culture, (3) formulating anti fraud value in the organization, (4) implementing reward system and punisment firmly, (5) anti fraud socialization for employees, and (6) forming agent of change. Key words: fraud prevention, internal control system, organizational culture, anti fraud value, Analytical Hierarchy ProcessABSTRACTFenomena kecurangan banyak melibatkan pelaku dari sektor pemerintahan. Praktik kecurangan di pemerintahan berdampak negatif di sektor ekonomi dan sosial. Oleh karena itu, perlu upaya pencegahan untuk menghindari kerugian negara material maupun non material. Tujuan penelitian ini adalah merumuskan strategi pencegahan fraud dalam pengelolaan keuangan menggunakan Analytical Hierarchy Process (AHP). Sumber data yang digunakan dalam penelitian ini adalah kuesioner dan wawancara kepada 5 responden yang dianggap ahli. Strategi pencegahan fraud dalam pengelolaan keuangan pemerintah adalah: (1) Perbaikan sistem pengawasan dan pengendalian, (2) meningkatkan kultur organisasi, (3) merumuskan nilai anti fraud, (4) menerapkan sistem reward dan punishment yang tegas, (5) sosialisasi anti fraud bagi pegawai, dan (6) membentuk agen perubahan.Kata Kunci: Pencegahan Fraud, Sistem Pengendalian Intern, Budaya Organisasi, Nilai Anti Fraud, Proses Hirarki Analisis
摘要欺诈现象涉及政府部门的诸多行为主体。政府中的欺诈行为对经济和社会部门产生了负面影响。因此,需要加大预防力度,避免国家的物质和非物质损失。本研究的目的是运用层次分析法来制定防诈策略。本研究的数据来源为问卷调查和对5位专家的访谈。政府财务管理中防范欺诈的策略有:(1)健全监督控制体系;(2)完善组织文化;(3)在组织中形成反欺诈价值观;(4)坚定实施奖惩制度;(5)员工反欺诈社会化;(6)形成变革动因。关键词:舞弊预防,内部控制制度,组织文化,反舞弊价值,层次分析法paktik kecurangan总理在经济和社会方面都表现出消极的一面。Oleh karena itu, perlu upaya penegahan untuk menghindari kerugian negara材料maupun非材料。层次分析法(AHP)。夏季数据杨迪古纳坎·达拉姆·佩内利特尼·阿达拉·库西尼·丹·瓦万卡拉·克帕达回答了杨迪戈·阿利的问题。防范诈骗策略:(1)Perbaikan系统防范诈骗;(2)meningkatkan文化组织;(3)merumuskan nilai反诈骗;(4)menerapkan系统奖惩yang tegas;(5)社会防范诈骗;(6)membentuk agen perubahan。Kata Kunci: penegahan欺诈,系统Pengendalian实习生,Budaya Organisasi, Nilai反欺诈,Proses Hirarki分析
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引用次数: 6
STRATEGI PENINGKATAN PENDAPATAN ASLI DAERAH DI KABUPATEN KEPULAUAN ANAMBAS
Pub Date : 2018-08-11 DOI: 10.29244/jurnal_mpd.v10i1.22701
M. Hakim, Ma’mun Sarma, H. Harianto
ABSTRACTRealization of Local Revenue (PAD) Anambas Islands Regency fluctuates through years, even tends to decline. The main problems faced in achieving the PAD target are due to (1) exploration of potential sources of regional income which is not optimal; (2) limitation of good quality of government’servant resources; (3) working culture of the servant in carrying out public services which is not optimal yet; (4) inadequate supporting facilities and infrastructures; (5) development of information systems in local financial management which is not optimal. The general objective of this research was to formulate strategies to increase PAD in Anambas Islands Regency. The study was conducted in Anambas Islands District on divisons and agencies which directly related to PAD. Primary data were obtained from direct interview, while secondary data were obtained from reports and documents from various related agencies. Data were analyzed by analysis of effectiveness ratio, efficiency ratio and regional independence ratio. The results of this study are (1) the effectiveness of regional income of Anambas Islands Regency during 2011-2015 fluctuated and the efficiency of PAD in Anambas Islands Regency tended to increase, (2) The ratio of regional independence was still low, (3) The main strategy implemented in the Anambas Islands Regency in order to increase PAD was an improvement in the management of regional income by optimizing the potential of PAD.Keyword    : Local Revenue  (PAD), Effectiveness, Efficiency, Independence, Strategy to Increase ABSTRAKRealisasi PAD Kabupaten Kepulauan Anambas dari tahun ke tahun mengalami fluktuasi, bahkan cendrung mengalami penurunan. Permasalahan utama yang dihadapi dalam mencapai target PAD disebabkan oleh (1) Belum optimalnya penggalian potensi sumber-sumber penerimaan daerah; (2) Masih terbatasnya Sumberdaya Aparatur Pemerintah yang berkualitas; (3) Belum optimalnya budaya kerja aparatur dalam melaksanakan pelayanan publik; (4) Sarana dan Prasarana penunjang yang kurang memadai; (5) Belum optimalnya pengembangan sistem informasi dalam pengelolaaan keuangan daerah.  Tujuan umum dari penelitian ini adalah untuk merumuskan strategi peningkatan PAD di Kabupaten Kepulauan Anambas. Tempat kajian dilakukan di Kabupaten Kepulauan Anambas pada Dinas dan instansi yang berkaitan langsung dengan PAD. Data primer diperoleh dari wawancara langsung, sedangkan data sekunder diperoleh dari laporan dan dokumen yang didapat dari berbagai instansi terkait. Data dianalisis dengan analisis rasio efekivitas, rasio efisiensi dan rasio kemandirian daerah. Hasil yang didapat dari kajian ini (1) Efektivitas PAD Kabupaten Kepulauan Anambas selama tahun 2011-2015 berfluktuasi dan efisiensi PAD Kabupaten Kepulauan Anambas cenderung membaik, (2) Rasio kemandirian daerah masih rendah, (3) Strategi prioritas utama yang di terapkan di Kabupaten Kepulauan Anambas untuk meningkatkan PAD adalah peningkatan dalam pengelolaan pendapatan daerah dengan mengo
摘要:阿南巴斯群岛地方税收实现率呈逐年波动趋势,甚至呈下降趋势。实现PAD目标所面临的主要问题是:(1)对潜在区域收入来源的探索并非最优;(2)公务员资源质量的有限性;(三)公务员开展公共服务的工作文化尚不完善;(四)配套设施和基础设施不足的;(5)地方财务管理信息系统发展不完善。本研究的总体目标是制定在阿南巴斯群岛摄政增加PAD的战略。这项研究是在阿南巴斯群岛区对与人民发展计划直接有关的各司和机构进行的。主要数据来自直接访谈,次要数据来自各相关机构的报告和文件。采用效率比、效率比和区域独立比对数据进行分析。研究结果表明:(1)2011-2015年阿南巴斯群岛区域收入效率存在波动,阿南巴斯群岛区域PAD效率有提高的趋势;(2)区域独立比例仍然较低;(3)阿南巴斯群岛提高区域PAD的主要策略是通过优化区域PAD潜力来改善区域收入管理。关键词:地方税收,有效性,效率,独立性,增加策略(1)白垩土的最佳生长条件,白垩土的潜在生长条件;(2) Masih terbatasnya Sumberdaya Aparatur Pemerintah yang berkualitas;(3) Belum optimalnya budaya kerja aparatur dalam melaksanakan pelayanan publick;(4)北韩半岛(penunjang);(5) Belum optimalnya pengelbangan system informasam pengelolaan keuangan daerah。图juan umum dari penelitian ini adalah untuk merumuskan strategy peningkatan PAD di Kabupaten Kepulauan Anambas。泰国人民代表大会主席,泰国人民代表大会主席,泰国人民代表大会主席,泰国人民代表大会主席。Data primer diperoleh dari wawancara langsung, sedangkan Data sekunder diperoleh dari laporan dan dokumen yang didapat dari berbagai instansi terkait。数据分析是对数据分析的一种分析,是对数据分析的一种分析,是对数据分析的一种分析。(3)“战略优先”(Strategi priority)“战略优先”(Strategi优先)“战略优先”(Strategi优先)“战略优先”(Strategi优先)“战略优先”(Strategi优先)“战略优先”(Strategi优先)“战略优先”(Strategi优先)“战略优先”(Strategi优先)“战略优先”(Strategi优先)“战略优先”(Strategi优先)“战略优先”(Strategi优先)“战略优先”(Strategi优先)“战略优先”(Strategi优先)“战略优先”(Strategi优先)“战略优先”(Strategi优先)“战略优先”(Strategi优先)“战略优先”(Strategi优先)“战略优先”(Strategi优先)“战略优先”(Strategi优先)“战略优先”(Strategi优先)“战略优先”(Strategi优先)Peningkatan Asli Daerah (PAD), Efektivitas, Efisiensi, Kemandirian, Strategi Peningkatan
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引用次数: 2
STRATEGI PENINGKATAN IMPLEMENTASI PENATAUSAHAAN ASET TETAP PADA PEMERINTAH KOTA BOGOR 增加现有资产的长期执行战略茂物市政府
Pub Date : 2018-08-11 DOI: 10.29244/JURNAL_MPD.V10I-.22695
Radna Rika Aprianti, Dwi Rachmina
The objectives of this research were to analyze the internal and external factor of fixed assets administration at Bogor City government, and to formulate strategies for improving the implementation of fixed assets administrations at Bogor City Government. The method used in this research is analysis of IFE, EFE, SWOT, and QSPM. The results showed in the administration of fixed asset at Bogor City Government, the opportunity for BMD management apparatus for their human resource development be the main strength; BMD management apparatus do not focus on their own duties is main weakness; the central government regulations that support the administration of fixed assets and regular assessments by Audit Board of Indonesia (BPK) is opportunity; and the lack of orderliness of housing developers in the delivery of social facility and public facilities is threat. The priority strategy for the improvement of the implementation of fixed asset management in the Government of Bogor City that is the strategy of increasing the supporting factors of the performance of the BMD management apparatus and the strategy of improving the quality of the BMD management apparatus.Keywords: fixed assets, IE, SWOT, QSPM
本研究的目的是分析茂物市政府固定资产管理的内外部因素,并制定改善茂物市政府固定资产管理实施的策略。本研究使用的方法是IFE, EFE, SWOT和QSPM分析。结果表明:在茂物市政府固定资产管理中,BMD管理机构为其人力资源开发提供的机会是其主要优势;BMD管理机构不注重自身职责是主要弱点;支持印尼审计委员会(BPK)固定资产管理和定期评估的中央政府法规是机会;住房开发商在交付社会设施和公共设施方面缺乏秩序是威胁。改善茂物市政府固定资产管理实施的优先战略是增加BMD管理设备性能支持因素的战略和提高BMD管理设备质量的战略。关键词:固定资产,IE, SWOT, QSPM
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引用次数: 1
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Jurnal Manajemen Pembangunan Daerah
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