Hasil Pencarian  ::  Simpan CSV :: Kembali

"Penelitian ini bertujuan menganalisis perbedaan implementasi asas good governance dalam pengelolaan PNBP saat dana dekonsentrasi masih dialokasikan dan setelah dana dekonsentrasi dihapuskan, serta untuk menganalisis perbedaan tersebut terhadap optimalisasi PNBP di sektor pertambangan umum. Penelitian ini menggunakan metode analisis dengan deskriptif kualitatif untuk menjelaskan perbedaan implementasi good governance berdasarkan Pedoman Good Public Governance yang diterbitkan oleh Komite Nasional Kebijakan Governance (KNKG). Hasil penelitian menunjukkan adanya penurunan partisipasi dan budaya hukum pada pengelolaan PNBP, dan asas yang lain, yaitu transparansi, akuntabilitas, serta kewajaran dan kesetaraan cenderung tidak terlalu terpengaruh. Adanya penghapusan dana dekonsentrasi juga berdampak negatif terhadap tujuan pemerintah untuk mencapai optimalisasi PNBP. Untuk mengoptimalkan penerimaan PNBP perlu memaksimalkan peran Inspektorat Jenderal untuk melaksanakan pengawasan, koordinasi yang lebih aktif antara pemerintah pusat dengan pemerintah daerah, evaluasi PNBP yang dilaksanakan oleh seluruh instansi pengelola PNBP, pemberlakuan sistem dan punishment terhadap kewajiban pelaporan PNBP, menyusun Standard Operating Procedures (SOP) pengelolaan PNBP.

---

This study aimed to analyze the differences in implementation of good governance in the management of non-tax revenues when deconcentration fund is allocated and after the deconcentration fund is abolished, as well as to analyze the impact to optimization of non-tax revenues in the mining sector. This research uses descriptive method with qualitative analyze to explain the differences in the implementation of good governance based on the Guidelines for Good Public Governance published by Komite Nasional Kebijakan Governance (KNKG). The results showed a decrease in participation and law enforcement in the management of non-tax revenues, and other principles are transparency, accountability, and equality and fairness are likely to be less affected. The abolition of deconcentration fund may negatively impact the government's goal to achieve the optimization of non-tax revenues. To optimize the non-tax revenues, need to maximize the role of Inspectorate General to conduct surveillance, more active coordination between central and local governments, management of non-tax revenue evaluating report provided by all agencies, implementation of reward and punishmnet system to the obligation of reporting of non-tax revenue, and compiling Standard Operating Procedures (SOP) management of non-tax revenue."

"ABSTRAKPenelitian ini bertujuan untuk menganalisis sistem pengendalian internal terkait pengelolaan persediaan di Universitas Riau serta bertujuan memberikan rekomendasi untuk menghadapi masalah yang terjadi. Laporan audit BPKP menyatakan bahwa UR belum melaksanakan kegiatan pengendalian dengan tepat dan memadai. Metode dalam penelitian ini merupakan analisis deskriptif berupa studi kasus. Data telah diperoleh melalui analisis dokumen, observasi, serta wawancara mendalam terhadap informan. Hasil penelitian menunjukkan bahwa terdapat beberapa kelemahan universitas dalam melaksanakan kegiatan pengendalian atas pengelolaan persediaan. Kelemahan yang ditemukan seperti pada pengendalian fisik aset, ditemukannya kegiatan yang belum memiliki SOP serta flowchart pada SOP yang sangat sederhana atas proses penerimaan, penyimpanan dan pendistribusian barang. Penelitian ini memberikan rekomendasi kepada universitas terkait kelemahan atas kegiatan pengendalian tersebut, seperti SOP baru dan rekomendasi lain dalam upaya mengatasi masalah yang ada. Kelemahan penelitian ini adalah tidak adanya data terkait audit report dari Tim SPI serta data audit atas sistem informasi akuntansi.

---

ABSTRACT

The purpose of this study is to analyze internal control system related to inventory management at University of X and aims to provide a recommendation to manage problems that occurred. Audit report from State Development Audit Agency stated that the university has not conducted proper and adequate control activities. The method in this research is descriptive analysis in the form of case study. Data have been obtained through document analysis, observation, and in-depth interviews with informants. The results show that there are weaknesses of university in conducting control activities on inventory management. The weakness that has been found such as, at physical control of asset, where there is an activity that does not have a SOP and an unsophisticated flowchart for standard SOP on accepting, saving and distributing goods. The recommendation obtained from this study to organization related to control activities such as new SOP and other recommendation that can be applied to solve existing problems. The limitations of this study are the absence of audit reports from the university's internal audit team and the audit results of the accounting information system.

"

"Penelitian ini merupakan studi kasus yang bertujuan untuk menganalisis implementasi manajemen risiko pada Kantor Pelayanan Perbendaharaan Negara (KPPN) di wilayah Provinsi DKI Jakarta. Analisis dilakukan dengan melakukan evaluasi terhadap faktor kapabilitas dan faktor hasil implementasi manajemen risiko berdasarkan pendekatan Risk Management Assessment Framework yang diterbitkan oleh HM Treasury. Hasil penelitian menunjukkan bahwa KPPN di wilayah Provinsi DKI Jakarta telah melakukan pemenuhan unsur-unsur pembentuk faktor kapabilitas dan faktor hasil secara memadai. Namun demikian, hasil penelitian juga menunjukkan perlunya pengembangan terhadap peran strategis seksi teknis terhadap implementasi manajemen risiko, pengembangan terhadap strategi komunikasi risiko bersama stakeholders, serta pengembangan kapasitas SDM untuk mendukung keseluruhan proses manajemen risiko.

---

This research is a case study that aims to analyze the implementation of risk management in State Treasury Office at Region of DKI Jakarta Province. The analysis is conducted by evaluating the capability and result factors which criterias is adopted from Risk Management Assessment Framework model issued by HM Treasury.

The result shows that implementation of risk management in State Treasury Office at Region of DKI Jakarta Province has fulfill the factors of capability and result. However, the research also find several factors that must be improved in risk management implementation which are improvement in strategic role of technical division, the strategy of risk management communication and partnership, and also human resources competency. "

"

Penelitian ini merupakan penelitian deskriptif kualitatif yang bertujuan untuk mengetahui gambaran pelaksanaan pengendalian intern atas perencanaan kebutuhan dan pengadaan Barang Milik Negara berdasar e-procurement pada Lapan. Metodologi penelitian yang digunakan adalah studi literatur dengan cara membaca dan mempelajari buku-buku, literatur, jurnal-jurnal, tesis, peraturan pemerintah dan artikel internet yang berhubungan dengan topik serta penelitian lapangan dengan melakukan wawancara kepada narasumber yang terkait dengan kegiatan perencanaan kebutuhan dan pengadaan Barang Milik Negara di Lapan. Hasil penelitian menunjukkan bahwa pelaksanaan pengendalian intern atas perencanaan kebutuhan dan pengadaan berdasar e-procurement belum seluruhnya berjalan baik sehingga perlu dilakukan beberapa perbaikan untuk memenuhi lima unsur pengendalian intern yaitu lingkungan pengendalian, penilaian risiko, kegiatan pengendalian, informasi dan komunikasi, serta pemantauan.

---

This research is a descriptive qualitative research that aimed to describe the implementation of internal control on the requirements planning and e-procurement of State-Owned Assets at Lapan. The research methodologies used are literature study by reading and studying books, literature, journals, thesis, government regulation and internet articles related to the topic and field research by conducting interviews with the interviewees that related to the activity of requirenments planning and procurement of State-Owned Assets at Lapan. The results showed that the implementation of internal control on the requirements planning and e-procurement has not entirely run well so necessary to do some improvements to meet five elements of internal control, namely the control environment, risk assessment, control activities, information and communication, and monitoring.

"

"Penelitian ini bertujuan untuk menerapkan fraud risk assessment pada kegiatan belanja barang dan jasa Pemerintah Kota Palopo sebagai salah satu strategi mengantisipasi terjadinya fraud yang dapat menimbulkan pemborosan dan kerugian keuangan pemerintah. Melalui fraud risk assessment, pemerintah dapat menetapkan prioritas pengendalian dan upaya-upaya pencegahan yang tepat untuk skema fraud dengan tingkat risiko paling tinggi. Fraud Risk Assessment dalam penelitian ini dilakukan sesuai dengan Pedoman Penilaian Risiko yang disusun oleh BPKP (2012). Penelitian ini menggunakan pendekatan kualitatif dengan teknik pengumpulan data studi kasus. Hasil fraud risk assessment menunjukkan bahwa bukti pertanggungjawaban fiktif dalam pelaksanaan perjalanan dinas adalah risiko fraud dengan tingkat paling tinggi, sehingga perhatian dan upaya untuk mengantisipasi risiko ini harus diprioritaskan. Rekomendasi strategi untuk mengantisipasi risiko fraud ini dirancang berdasarkan pada penerapan pencegahan dan pendeteksian fraud yang dapat digunakan oleh pemerintah untuk mengantisipasi terjadinya fraud, mencegah pemborosan dan kerugian keuangan pemerintah, dan melindungi keuangan pemerintah.

---

The purpose of this research was to conduct the fraud risk assessment on procurement of goods and services on Government of Palopo City as one of strategies to anticipate fraud that threatens government finance. Through the Fraud Risk Assessment, government can set priority controls and appropriate prevention strategy for each fraud scheme based on the highest level of risk. The Fraud Risk Assessment in this study was conducted in accordance with the guidelines in BPKP Risk Assessment Guide (2012). This study used qualitative approach with field study data collection technique. Assessment result showed false invoicing documents in official business trip is the highest level of risk, so attention and effort to anticipate this risk must be prioritized. The recommended strategies to anticipate this fraud, which is designed based of the applications of fraud prevention and detection, can be used by government to anticipate the possibility of fraud risk, prevent financial loss, and secure the government finance."

"Penelitian ini membahas optimalisasi pelaporan saldo Kas di Bendahara Pengeluaran oleh KPPN Jakarta II. Penelitian ini adalah penelitian kualitatif dengan pendekatan soft system methodology. Tujuan penelitian adalah mengidentifikasi permasalahan yang dihadapi oleh KPPN Jakarta II dalam pelaporan saldo Kas di Bendahara Pengeluaran dan merumuskan rekomendasi untuk mengatasi masalah tersebut. Hasil penelitian menunjukkan beberapa permasalahan yaitu ketidakpatuhan satker, KPPN, dan Bank/Pos Persepsi, lemahnya koordinasi, tidak efektifnya sanksi, dan munculnya potensi kas menganggur. Rekomendasi penelitian ini adalah agar KPPN melakukan penilaian kinerja satker, meningkatkan kompetensi pegawai, membentuk tim rekonsiliasi internal, dan membuat sistem monitoring atas pencatatan saldo Kas di Bendahara Pengeluaran.

---

This research discusses the optimization of cash balance report in Disbursing Treasurer by KPPN Jakarta II. This study is a qualitative research with soft system methodology approach. The objective of this study is to identify the problems faced by KPPN Jakarta II in reporting cash balance in Disbursing Treasurer and to formulate recommendations to solve the problems. This research shows some problems such as noncompliance from work units, treasury office, and Bank/Post Perception, lack of coordination, ineffective sanctions, and emergence of idle cash. Several recommendations resulted from this research are to conduct assessment for work unit performance, to enhance employee?s competence, to establish internal reconciliation team and monitoring system of cash balance in Disbursing Treasurer."

"[ABSTRAKPenelitian ini merupakan studi kasus yang bertujuan untuk menganalisisimplementasi akuntansi aset tidak berwujud di LIPI, menganalisis kelemahanimplementasi akuntansi aset tidak berwujud di LIPI, dan memberikan solusi untukmengatasi kelemahan implementasi akuntansi aset tidak berwujud di LIPI.Analisis dilakukan dengan membandingkan kondisi implementasi aset tidakberwujud di LIPI dengan Buletin Teknis Standar Akuntansi Pemerintahan Nomor17 tentang Akuntansi Aset Tak Berwujud Berbasis Akrual. Hasil penelitianmenunjukkan bahwa kelemahan implementasi aset tidak berwujud di LIPI ditemuidalam tahap pengakuan, pengukuran, pencatatan dan pengungkapan. Hasilpenelitian menyarankan bahwa implementasi akuntansi aset tidak berwujud dapatdiperbaiki dengan menyusun pedoman baku implementasi aset tidak berwujud diLIPI, melakukan revisi terhadap metode valuasi aset tidak berwujud berupapembobotan angka kredit yang telah dikembangkan oleh LIPI, dan menetapkankebijakan dalam perencanaan kegiatan penelitian dan pengembangan yangmenekankan pada pentingnya perolehan aset tidak berwujud dari output kegiatanpenelitian dan pengembangan.

---

ABSTRACTThis research is a case study that aims to analyze the accounting implementationof intangible assets, analyze weaknesses of the accounting implementation ofintangible assets, and provide solutions to overcome the accountingimplementation weaknesses of intangible assets in LIPI. The analysis is done bycomparing the implementation conditions of intangible assets in LIPI with theTechnical Bulletin of Government Accounting Standards No. 17 about theAccrual Based accounting for Intangible Assets. The research results show thatthe implementation weaknesses of intangible assets at LIPI encountered in thestage of recognition, measurement, recording and disclosure. The research resultssuggest that the accounting implementation of intangible assets can be improvedby preparing a raw guideline about the accounting implementation for intangibleassets in LIPI, making revision to the intangible assets valuation method in theform of weighting the number of credits that have been developed by LIPI, andsetting policies in the research and development plan activities that emphasize theimportance of the acquisition for intangible assets from the output of research anddevelopment activities, This research is a case study that aims to analyze the accounting implementationof intangible assets, analyze weaknesses of the accounting implementation ofintangible assets, and provide solutions to overcome the accountingimplementation weaknesses of intangible assets in LIPI. The analysis is done bycomparing the implementation conditions of intangible assets in LIPI with theTechnical Bulletin of Government Accounting Standards No. 17 about theAccrual Based accounting for Intangible Assets. The research results show thatthe implementation weaknesses of intangible assets at LIPI encountered in thestage of recognition, measurement, recording and disclosure. The research resultssuggest that the accounting implementation of intangible assets can be improvedby preparing a raw guideline about the accounting implementation for intangibleassets in LIPI, making revision to the intangible assets valuation method in theform of weighting the number of credits that have been developed by LIPI, andsetting policies in the research and development plan activities that emphasize theimportance of the acquisition for intangible assets from the output of research anddevelopment activities]"

"Penelitian ini bertujuan untuk mengidentifikasi masalah Pelaporan Keuangan Direktorat Jenderal Bea dan Cukai (DJBC) yang paling signifikan dan merumuskan rekomendasi untuk mengatasi masalah tersebut. Penelitian ini dilakukan dengan soft system methodology (SSM) dan pendekatan contingency theory. Penelitian ini menemukan empat masalah Pelaporan Keuangan DJBC yang signifikan yaitu perhatian dan komitmen DJBC yang kurang, pengembangan aplikasi DJBC yang belum jelas arahnya, minat pegawai DJBC yang kurang terhadap tugas dan fungsi pelaporan keuangan, dan pengendalian internal yang kurang optimal dalam pengelolaan penerimaan dan piutang. Rekomendasi yang dapat dilakukan oleh DJBC yaitu meningkatkan peran Laporan Keuangan DJBC, memprioritaskan pengembangan aplikasi pelayanan DJBC yang mendukung sistem akuntansi, manajemen pegawai yang terkait dengan pelaporan keuangan, dan mengoptimalkan peran unit kerja terkait.

---

This research aims to identify the most significant problems of Directorate General of Customs and Excise (DJBC) Financial Reporting and formulate recommendations to resolve the issue. This research is conducted by the soft system methodology (SSM) and the contingency theory approach. This research finds four significant problems of DJBC Financial Reporting that lack of DJBC attention and commitment, unclear direction of DJBC application development, lack of interest of employees in the duties and functions of financial reporting, and lack of internal controls in the management of receipts and receivables. This research recommends DJBC to enhance the role of the DJBC Financial Statements, prioritize the development of applications that support the services DJBC accounting system, personnel management related to financial reporting, and optimize the role of the related units."

"[ABSTRAKPenelitian ini bertujuan meneliti pengaruh good governance, pendapatan asli daerah, pendapatan transfer, dan ukuran pemerintah daerah terhadap kinerja pemerintah provinsi di Indonesia. Penelitian dilakukan terhadap 33 Pemerintah Provinsi di Indonesia. Metode penelitian yang digunakan untuk menganalisis data dalam penelitian ini adalah regresi linear berganda. Hasil penelitian menyimpulkan good governance, pendapatan asli daerah, pendapatan transfer, dan ukuran pemerintah daerah terbukti berpengaruh signifikan terhadap kinerja Pemerintah Daerah di Indonesia.

---

ABSTRACTThis study aims to examine the influence of good governance, locally-generated revenues, intergovernmental revenue, and local government size to the performance of the Local Government in Indonesia. This research is conducted on 33 Provincial Government in Indonesia. The research method used to analyze the data is multiple linear regression. The result of this study provides evidence that good governance, locally-generated revenues, intergovernmental revenue, and local government size have a significant influence on the local government performance in Indonesia., This study aims to examine the influence of good governance, locally-generated revenues, intergovernmental revenue, and local government size to the performance of the Local Government in Indonesia. This research is conducted on 33 Provincial Government in Indonesia. The research method used to analyze the data is multiple linear regression. The result of this study provides evidence that good governance, locally-generated revenues, intergovernmental revenue, and local government size have a significant influence on the local government performance in Indonesia.]"

"[ABSTRAKPenelitian ini bertujuan untuk menganalisis pelaksanaan penerimaan dan penatausahaanprasarana, sarana dan utilitas di Pemerintah Kota Bekasi sesuai dengan ketentuan yangberlaku dan tata kelola yang baik dalam mewujudkan akuntabilitas keuangan. Penelitianini merupakan penelitian kualitatif dengan pendekatan studi kasus di Pemerintah KotaBekasi. Analisis permasalahan penelitian menggunakan metode perbandingan antarapelaksanaan penerimaan dan penatausahaan PSU dengan ketentuan yang berlaku,kebijakan penyerahan PSU dengan peraturan daerah dan prinsip-prinsip umumgovernance. Hasil penelitian menunjukkan penerimaan dan penatausahaan PSU belumsepenuhnya mengikuti ketentuan yang berlaku dan tata kelola pemerintahan yang baik.Beberapa kendala menyebabkan penerimaan dan penatausahaan belum memadai.

---

ABSTRACTThis study aims to analyze the implementation of the acceptance and administration ofinfrastructure, facilities and utilities at municipality of Bekasi in accordance withapplicable regulations and good governance to achieve financial accountability. Thisstudy is a qualitative research, with a case study approach at municipality of Bekasi.Analysis of the research problems uses a comparison between the implementation of thereception and administration of PSU with applicable regulations, policies handover PSUwith local regulations and the general principles of governance. The result shows thatthe acceptance and administration of infrastructure, facilities and utilities have not fullycomply with the provisions of law and the good government governance practice. Someobstacles cause the reception and administration of infrastructure, facilities and utilitiesstill inadequate, This study aims to analyze the implementation of the acceptance and administration ofinfrastructure, facilities and utilities at municipality of Bekasi in accordance withapplicable regulations and good governance to achieve financial accountability. Thisstudy is a qualitative research, with a case study approach at municipality of Bekasi.Analysis of the research problems uses a comparison between the implementation of thereception and administration of PSU with applicable regulations, policies handover PSUwith local regulations and the general principles of governance. The result shows thatthe acceptance and administration of infrastructure, facilities and utilities have not fullycomply with the provisions of law and the good government governance practice. Someobstacles cause the reception and administration of infrastructure, facilities and utilitiesstill inadequate]"