Jurnal Manajemen Pembangunan Daerah最新文献

{"title":"STRATEGI PENINGKATAN KESIAPAN SUMBER DAYA MANUSIA DALAM IMPLEMENTASI AKUNTANSI BERBASIS AKRUAL DI PEMERINTAH KABUPATEN KEPULAUAN SELAYAR","authors":"Nur Mayani, A. F. Falatehan, E. Wahyuni","doi":"10.29244/JURNAL_MPD.V10I1.22708","DOIUrl":"https://doi.org/10.29244/JURNAL_MPD.V10I1.22708","url":null,"abstract":"ABSTRACTThe application of Government Accounting Standards in the preparation of financial statements is one indicator of opinion giving by the Supreme Audit Board of the Republic of Indonesia (BPK-RI). Based on the results of BPK RI 2015 examination of 109 local governments in Indonesia, the efforts made by local governments had not been fully effective, where the results of the examination indicated the problems related to policies, information technology and human resources to support accrual-based financial reporting. The Government of Kepulauan Selayar has only implemented accrual-based accounting in the last two years. This study aimed to analyze the performance of the government of Kepulauan Selayar in overcoming the problems related to the human resources of financial report makers as a consideration to setting strategy priorities to increase human resources readiness that supported the implementation of accrual-based accounting using the method of Importance Performance Analysis (IPA) and Gap Analysis. To solve human resource problems required strategies i.e. creating a mutation and promotion policy that supported the accrual-based accounting implementation, creating competency on planning documents and human resource training, making planning documents on education needs and accrual basis accounting training, and financial administration officials must be from the alumni of accounting training.Key words: Accrual-Based Financial Reporting, Kepulauan Selayar, IPA, AHPABSTRAKPenerapan Standar Akuntansi Pemerintahan dalam penyusunan laporan keuangan merupakan salah satu indikator pemberian opini oleh Badan Pemeriksa Keuangan Republik Indonesia (BPK-RI). Berdasarkan hasil pemeriksaan BPK tahun 2015 terhadap 109 Pemda di Indonesia, menyimpulkan bahwa upaya yang telah dilakukan pemerintah daerah belum sepenuhnya efektif, di mana hasil pemeriksaan menunjukkan adanya permasalahan terkait kebijakan, teknologi informasi dan SDM untuk mendukung pelaporan keuangan berbasis akrual. Pemerintah Kabupaten Kepulauan Selayar baru mengimplementasikan akuntansi berbasis akrual dalam dua tahun terakhir ini. Penelitian ini bertujuan menganalisis kinerja Pemda Kepulauan Selayar dalam mengatasi masalah terkait SDM pembuat laporan keuangan sebagai bahan pertimbangan dalam menetapkan prioritas kebijakan yang dapat menunjang implementasi akuntansi berbasis akrual menggunakan metode Importance Performance Analysis (IPA) dan Gap Analysis, dan merumuskan strategi prioritas peningkatan kesiapan SDM dalam implementasi SAP berbasis akrual menggunakan Analytical Hierarchy Process (AHP). Untuk meningkatkan kesiapan SDM memerlukan strategi membuat kebijakan mutasi dan promosi yang mendukung implementasi akuntansi berbasis akrual, Membuat dokumen perencanaan kebutuhan kompetensi dan pelatihan SDM, Membuat dokumen perencanaan kebutuhan diklat penerapan akuntansi berbasis akrual, dan Pejabat Penatausahaan Keuangan Organisasi Perangkat Daerah harus dari alumni diklat akuntansi","PeriodicalId":217976,"journal":{"name":"Jurnal Manajemen Pembangunan Daerah","volume":"67 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-06-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129532903","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}

{"title":"STRATEGI PENGELOLAAN ASET TETAP DI KECAMATAN KEJAKSAN KOTA CIREBON","authors":"Nurani Yuni Purwanti, Anna Fariyanti, Nirwan Ristiyanto","doi":"10.29244/jurnal_mpd.v10i1.22707","DOIUrl":"https://doi.org/10.29244/jurnal_mpd.v10i1.22707","url":null,"abstract":"ABSTRACTRegional assets are an important component of governance and public services. Management of good local assets to produce information in the preparation of financial statements must meet the completeness of the document management of local property in accordance with the regulations. The purpose of this study is to formulate the strategies for management of fixed assets in Kejaksan district. Analytical methods which were specifically implemented in order to achieve the purpose of the study are descriptive analysis, likert scale, and Analytical Hierarchy Process (AHP). Sources of data used in this study are questionnaires and interviews to 10 managers of fixed assets in in Kejaksan district and 4 expert respondents .Strategies resulting from Analytical Hierarchy Process (AHP) are: (1) technical guidance of fixed asset management, (2) guidance and control of direct supervisor, (3) application of reward and punishment, (4) periodic asset management socialization , (5) improvement of infrastructure facilities for fixed asset management, and (6) policy making on the management of new fixed assets. Keywords: Management Of Fixed Assets, Techcical Guidance, Guidance And Control, Facilities Infrastructure, Analytical Hierarchy ProcessABSTRAKAset daerah merupakan komponen penting dalam penyelenggaraan pemerintahan dan pelayanan publik. Pengelolaan aset daerah yang baik guna menghasilkan informasi dalam penyusunan laporan keuangan harus memenuhi kelengkapan dokumen pengelolaan barang milik daerah sesuai peraturan yang berlaku. Tujuan dari penelitian ini adalah untuk merumuskan strategi perbaikan dengan menggunakan Analytical Hierarchy Process. Sumber data yang digunakan dalam penelitian ini adalah kuesioner dan wawancara kepada 4 responden yang dianggap ahli. Strategi perbaikan yang dihasilkan dari Analytical Hierarchy Process (AHP) adalah: (1) pembinaan teknis pengelola aset tetap, (2) pembinaan dan pengendalian dari atasan langsung, (3) penerapan reward dan punishment, (4) sosialiasi pengelolaan aset secara berkala, (5) peningkatan sarana prasarana pengelola aset tetap, dan (6) pembuatan kebijakan mengenai pengelolaan aset tetap terbaru.Kata Kunci: Pengelolaan Aset Tetap, Pembinaan Teknis, Pembinaan Dan Pengendalian, Sarana Prasarana, Analytical Hierarchy Process","PeriodicalId":217976,"journal":{"name":"Jurnal Manajemen Pembangunan Daerah","volume":"22 3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-06-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128641022","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}

{"title":"STRATEGI OPTIMALISASI PENGELOLAAN DANA PERIMBANGAN DI INDONESIA","authors":"Ahmad Nurkhayat, M. Firdaus, S. Mulatsih","doi":"10.29244/JURNAL_MPD.V10I1.22705","DOIUrl":"https://doi.org/10.29244/JURNAL_MPD.V10I1.22705","url":null,"abstract":"ABSTRACTBalanced Fund is a part of the fund transfers by the central government to the regional government in implementing fiscal decentralization. The aims of this policy are to: (1) reduce the inequality of funding sources between central and regional governments (vertical imbalance), and the inter-regional imbalance (horizontal imbalance), (2) reduce public service gap among regions. The objectives of this study are to (1) describe the implementation of Balanced Fund in Indonesia, (2) analyze the effects of Balanced Fund on economic growth, (3) formulate optimization strategy of Balanced Fund management in Indonesia. This study used descriptive analysis,panel data regression analysis, and SWOT analysis. Descriptive analysis indicates that Balanced Fund has not been able to optimize equitable regional distribution of financial capability, particularly for regencies and cities. Panel data regression analysis shows that General Allocation Fund and Special Allocation Fund have positive effects on economic growth, except in Banten in which Special Allocation Fund has no effects. Meanwhile, Revenue Sharing Fund results in negative effects on economic growth, except in East Java in which it has no effects. SWOT analysis formulates eight alternative strategies which may be implemented by the Central Government in optimizing the Balanced Fund management.Keywords: General Allocation Fund, panel data, Revenue Sharing Fund, Special Allocation Fund, SWOTABSTRAKDana Perimbangan merupakan bagian dari dana transfer Pemerintah Pusat kepada PemerintahDaerah. Dana ini bertujuan:(1) mengurangi ketimpangan sumber pendanaan antara pusat dan daerah (vertical imbalance), dan ketimpangan antar daerah (horizontal imbalance), dan (2) mengurangi kesenjangan layanan publik antar daerah. Tujuan dari penelitian ini adalah (1) mendeskripsikan implementasi Dana Perimbangan di Indonesia, (2) menganalisis pengaruh Dana Perimbangan terhadap pertumbuhan ekonomi, dan (3) merumuskan strategi optimalisasi pengelolaan Dana Perimbangan di Indonesia. Penelitian ini menggunakan analisa deskriptif, analisis regresi data panel, dan analisis SWOT. Analisis deskriptif menunjukkan bahwa Dana Perimbangan belum sepenuhnya mampu menciptakan pemerataan kemampuan keuangan daerah terutama untuk wilayah kabupaten dan kota. Analisis regresi data panel digunakan untuk menganalisis pengaruh Dana Perimbangan terhadap pertumbuhan ekonomi provinsi-provinsi di Indonesia. Analisis ini menunjukkan bahwa DAU dan DAK memiliki pengaruh positif terhadap pertumbuhan ekonomi, dan DBH berpengaruh negatif. Hasil analisis SWOT merumuskan delapan alternatif strategi yang dapat dilaksanakan oleh Pemerintah Pusat dalam rangka optimalisasi pengelolaan Dana Perimbangan.Kata kunci : Dana Alokasi Umum, data panel, Dana Revenue Sharing, Dana Alokasi Khusus, SWOT","PeriodicalId":217976,"journal":{"name":"Jurnal Manajemen Pembangunan Daerah","volume":"6 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-06-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121096538","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}

{"title":"PENINGKATAN KINERJA MANAJEMEN PENGENDALIAN ASET TETAP KABUPATEN PURBALINGGA","authors":"Faqikh Andri Rokhmadi, L. M. Baga, Nirwan Ristiyanto","doi":"10.29244/jurnal_mpd.v10i1.22706","DOIUrl":"https://doi.org/10.29244/jurnal_mpd.v10i1.22706","url":null,"abstract":"ABSTRACTThe Government of Purbalingga Regency during the years 2011-2015 have received qualified opinion (WDP) from The Supreme Audit Agency (BPK) on the results of the audit of its financial statements. They are many problems in the presentation of fixed assets in their financial statements. This study aims to: (1) to analyze the existence of administration system of fixed asset in Purbalingga regency; (2) to analyze the weaknesses of administration system of fixed asset in Purbalingga regency; and (3) to formulate recommendation for improvement of administration system of fixed asset in Purbalingga regency. Formulation of strategy is done using SWOT analysis and strategic architecture. Then, the proposed strategies for improving the fixed asset administration system are the completion of fixed asset issues, improvement of inter-institution cooperation in asset management, improvement of human resources competence in asset management, improvement of compensation and rewards on the human resources performance in asset management, improvement of inters-institution coordination in asset management, implementation of action plan through escorting the follow-up audit findings by the Inspectorate, implementation of an action plan through census and reconciliation of asset data on a regular basis, and the implementation of an action plan through enhancement of the role of the Inspectorate in safeguarding asset.Keywords : Financial Statement, Fixed Asset, Strategic Architecture, SWOT AnalysisABSTRAKPemerintah Kabupaten Purbalingga selama tahun 2011 sampai dengan tahun 2015 mendapatkan opini Wajar Dengan Pengecualian (WDP) dari Badan Pemeriksa Keuangan (BPK) atas hasil audit laporan keuangannya. Terdapat berbagai permasalahan pada penyajian aset tetap dalam laporan keuangan. Penelitian ini bertujuan untuk: (1) menganalisis tinjauan keberadaan sistem kegiatan penatausahaan aset tetap Kabupaten Purbalingga; (2) menganalisis berbagai kelemahan sistem kegiatan penatausahaan aset tetap Kabupaten Purbalingga; dan (3) merumuskan rekomendasi perbaikan sistem kegiatan penatausahaan aset tetap Kabupaten Purbalingga. Perumusan strategi dilakukan dengan menggunakan analisis SWOT dan arsitektur strategi. Selanjutnya, strategi yang diusulkan dalam upaya perbaikan sistem kegiatan penatausahaan aset adalah penuntasan permasalahan aset tetap, peningkatan kerjasama antar lembaga dalam pengelolaan aset, peningkatan kompetensi SDM pengelola aset, perbaikan kompensasi dan penghargaan atas prestasi kerja dari SDM pengelola aset, peningkatan koordinasi antar lembaga dalam pengelolaan aset, pelaksanaan action plan melalui pengawalan pelaksanaan tindak lanjut temuan audit oleh Inspektorat, pelaksanaan action plan melalui sensus dan rekonsiliasi data aset secara rutin, pelaksanaan action plan melalui peningkatan peranan Inspektorat dalam pengamanan aset.Kata Kunci: Laporan Keuangan, Aset Tetap, Arsitektur Strategi, Analisis SWOT","PeriodicalId":217976,"journal":{"name":"Jurnal Manajemen Pembangunan Daerah","volume":"11 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-06-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125123392","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}

{"title":"STRATEGI PENINGKATAN IMPLEMENTASI ANGGARAN BERBASIS KINERJA PADA DITJEN ANGGARAN KEMENTERIAN KEUANGAN","authors":"Yunus Ariwibawa, Dwi Rachmina, A. F. Falatehan","doi":"10.29244/JURNAL_MPD.V10I1.22703","DOIUrl":"https://doi.org/10.29244/JURNAL_MPD.V10I1.22703","url":null,"abstract":"ABSTRACTPerformance-based budgeting is a system of planning, budgeting and evaluation that emphasizes the linkage between budget and desired outcomes. Budgeting with this performance approach is structured with output orientation. The performance achievements of the Ministry of Finance in 2015 on the implementation of the Ministry/Institution Budget Work Plan (RKA-K/L) only reached 91.24 percent.The accuracy of budget planning on the performance achievement of State Budget implementation at Directorate General of Budget in 2015 was 90.20 percent. Therefore, it is necessary to further improve the implementation of the performance-based budget formulation. Based on these conditions, the objective of this research is to formulate strategies in improving the implementation of performance-based budget at Directorate General of Budget. In the initial phase of this activity, the implementation of performance-based budgeting was measured. Following this, the factors in the implementation of performance-based budgeting were analyzed, and lastly, alternative strategies in an effort to improve the implementation of performance-based budgeting were formulated.  In order to achieve these objectives, the methods used were (1) Likert scale to measure the implementation of performance-based budgeting; (2) IFE and EFE analyses were conducted to measure internal and external factors that are keys in performance-based budgeting, and (3) SWOT and QSPM analyses were carried out to formulate alternatives and determine key priority strategies.Keywords: Performance-based Budgeting, Rating Scale, IFE, EFE, SWOT and QSPMABSTRAK            Anggaran berbasis kinerja merupakan sistem perencanaan, penganggaran dan evaluasi yang menekankan pada keterkaitan antara anggaran dengan hasil yang diinginkan. Penganggaran dengan pendekatan kinerja ini disusun dengan orientasi output. Capaian Kinerja Kementerian Keuangan  tahun 2015 atas pelaksanaan Rencana Kerja Anggaran Kementerian/Lembaga (RKA-K/L) hanya sebesar 91,24 persen. Akurasi perencanaan anggaran atas capaian kinerja pelaksanaan APBN pada Direktorat Jenderal Anggaran tahun 2015 sebesar 90,20 persen, Oleh karena itu perlu lebih ditingkatkan implementasi dalam menyusun anggaran berbasis kinerja. Berdasarkan pada kondisi tersebut, maka tujuan dilaksanakannya penelitian ini adalah untuk merumuskan strategi peningkatan implementasi anggaran berbasis kinerja pada Direktorat Jenderal Anggaran. Tahap awal dari kegiatan ini adalah mengukur implementasi anggaran berbasis kinerja. Selanjutnya dilakukan analisis faktor-faktor dalam implementasi anggaran berbasis kinerja, serta terakhir memformulasikan alternatif strategi dalam upaya peningkatan implementasi anggaran berbasis kinerja. Dalam rangka mencapai tujuan tersebut, metode yang digunakan yaitu (1) skala likert untuk mengukur implementasi anggaran berbasis kinerja; (2) analisis IFE dan EFE untuk mengukur faktor-faktor internal dan eksternal yang menjadi kunci dalam implementasi ang","PeriodicalId":217976,"journal":{"name":"Jurnal Manajemen Pembangunan Daerah","volume":"76 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-06-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122202652","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}