Asset Agency Research Articles

Analisis perhitungan dan pelaporan Pajak Penghasilan Pasal 22 atas pengadaan barang pada Dinas Pendidikan Daerah Provinsi Sulawesi Utara berdasarkan PMK Nomor 59/PMK.03/2022

The North Sulawesi Province Regional Education Service is one of the government institutions that plays an important role in the collection of taxes on behalf of the government. In the current year, this third party is required to withhold, deposit, and report the tax owed on a monthly basis or during the relevant tax period. This research was conducted with the aim of determining the calculation and reporting of Income Tax Article 22 at the Regional Education Office of North Sulawesi Province, based on PMK Number 59/PMK.03/2022. This research employs a qualitative descriptive analytical method based on the results of interviews with several research informants. The findings indicate that the North Sulawesi Province Regional Education Service adheres to the applicable regulations in calculating Income Tax Article 22. However, there are discrepancies in the reporting process, whereby the reporting is submitted to BKAD (Regional Financial and Asset Agency) and not directly to KPP Pratama.

Pengaruh Penerapan Sistem Akuntansi dan Kompetensi Sumber Daya Manusia Terhadap Kualitas Laporan Keuangan Daerah: Studi Kasus pada Badan Keuangan dan Aset Daerah Kabupaten Gorontalo

Regional government financial statements play a crucial role in developing regional government accountability. Thus, it must be quality as it will determine its possibility to be a reference of policy-making and beneficial for its users. This research aims to determine the influence of implementing an accounting system and human resource competency on the quality of regional financial statements at the Regional Financial and Asset Agency of Gorontalo Regency. This research uses a descriptive quantitative. The samples were determined through purposive sampling. This research uses primary data by distributing questionnaires to 41 respondents who manage financial statements. Then, the data are analyzed using multiple linear regression. The results showed that 1) the accounting system has a positive and significant influence on the quality of financial statement, 2) human resource competence has a positive and insignificant influence on the quality of financial statement, and 3) the accounting system and human resource competence simultaneously have a significant influence on the quality of financial statement at the Gorontalo Regency Regional Financial and Asset Agency.

Analisis Faktor-Faktor yang Mempengaruhi Kualitas Laporan Keuangan Pemerintah Daerah Kota Medan: Studi Kasus pada BKAD Provinsi Sumatera Utara

This research aims to determine the influence of human resource competence, implementation of government accounting standards, government internal control systems, and use of information technology on the quality of local government financial reports. The research was conducted at the Regional Finance and Asset Agency (BKAD) of North Sumatra Province using a quantitative descriptive approach method. The population in this study were all employees at BKAD North Sumatra Province with a sample of 50 people. Data collection was carried out by distributing questionnaires to respondents. Data analysis used multiple linear regression with the help of SPSS software. The research results show that simultaneously, human resource competence, implementation of government accounting standards, government internal control systems, and use of information technology have a significant effect on the quality of local government financial reports. However, partially, only the government's internal control system and the use of information technology have a significant effect, while human resource competence and the application of government accounting standards do not have a significant effect. These findings underscore the importance of strengthening the internal control system to reduce the risk of material errors in financial reports, as well as the effective use of information technology to increase the accuracy and timeliness of reporting. Although human resource competency and the implementation of government accounting standards did not have a significant influence in this research, these results may be influenced by contextual factors such as the level of training and employee understanding of Government Accounting Standards in BKAD North Sumatra Province. The implication of this research is the need for continuous efforts to improve the quality of regional government financial reports through strengthening internal control systems, optimal use of information technology, and increasing human resource competency through training and socialization of effective government accounting standards. Further research can be conducted by expanding the sample scope and considering other factors that might influence the quality of local government financial reports.

Analisis Faktor - Faktor Yang Mempengaruhi Kinerja Pengelola Keuangan Daerah Kota Kupang

This research aims to determine and analyze the factors that influence the performance of regional financial managers. This type of research is associative quantitative. The sampling technique used in this research was a saturated population and sample with a total of 30 respondents. The data used in this research is primary data obtained from questionnaires distributed directly to respondents who include employees at the Kupang City Regional Financial and Asset Agency office. Data analysis in this research used Multiple Linear Regression with the help of SPSS IBM 21 to process questionnaire data. The results of this research show that individual factors, leadership factors and system factors influence the performance of regional financial managers, while team factors and contextual factors do not partially influence the performance of regional financial managers. The analysis results obtained are, the calculated F value is 11,118 > Ftable 2,620. It is hoped that future researchers can develop research on the performance of regional financial managers using other variables. So as to add references in enriching knowledge and identifying other factors that are truly determinant elements of employee performance at work.

The Influence of Local Financial Accountability, Transparency, and Supervision on Local Financial Management in the Local Financial Agencies and Assets of the Government of North Sumatra

The objective of this research is to examine and analyze the influence of regional financial accountability, transparency, and supervision on regional financial management in the Regional Finance and Asset Agency of North Sumatera Provincial Administration. The sample are 119 respondents, taken by using purposive sampling technique. The data are processed by using SEM (Structural Equation Model) analysis through Lisrel 8.80 software. The result of the research shows that regional financial accountability has a positive influence on regional financial management, transparency has a positive influence on regional financial management, supervision has a positive influence on regional financial management, and regional financial accountability, transparency, and supervision simultaneously have significant influence on regional financial management. Keywords: regional financial management, regional financial accountability, transparency, supervision

Manajemen Proyek Sistem Informasi Pengaduan Pegawai Di Badan Keuangan Dan Aset Daerah Provinsi Sumatera Utara

This research aims to improve efficiency and effectiveness in handling employee complaints at the Regional Finance and Asset Agency of North Sumatra Province. By developing a complaint management information system based on the waterfall method, this research parses the problem of slow and non-optimal manual processes. The proposed system is expected to support the realization of good governance by accelerating, increasing accuracy, increasing transparency, and increasing accountability in handling complaints. The findings of this research provide insight into the importance of efficient information system implementation in the context of public services in local government.

Integration of Geospatial Data and Information in Margoluwih Village, Yogyakarta and Its Utilization for Multiple Stakeholders

As technology develops, geospatial information has been used for policy-making and decision-making. One of the geospatial technologies used is the Geographic Information System, which has been widely built and utilized by related agencies up to the village or district level. This article explains the strategy and parties involved in developing geospatial data and information integration in Margoluwih District and the benefits for these parties. The research method uses descriptive-qualitative data collection through interviews, observation, and documentation. The results of this paper show that geospatial data and information created by various parties can be integrated into an information system. The parties involved in providing data and receiving benefits from the development information system are the National Land Academy, Margoluwih District Government, Land Office of Sleman Regency, Land and Spatial Planning Office of Sleman Regency, Regional Financial and Asset Agency of Sleman Regency, UPTD Agriculture, Food, and Fisheries Extension Center Region III, Margoluwih Village Community Institution, and the Margoluwih Village Community. This indicates that the integration carried out provides benefits for multiple parties. The Margoluwih District Government, as data regent or information system manager, is expected to always maintain and update information independently and sustainably.

Analysis of Transfer Funds on Regional Expenditure of North Sulawesi Provincial Government Before and During Covid-19 Pandemic

This research was motivated by the dependence of Regional Government, especially North Sulawesi Provincial Government on Transfer Funds in financing their regional expenditure. This was exacerbated when the covid-19 pandemic occured where covid-19 handling and control activities became the government’s main focus. Therefore, this study conducted to analyze the process of allocating Transfer Funds on regional expenditure by the North Sulawesi Provincial Government before and during the covid-19 pandemic. This research uses a qualitative research method with a case study approach, and the results are analyzed with the analysis technique of Miles and Huberman Model. The results showed that there were differences occurred in the focus of allocating regional expenditure which during the covid-19 pandemic was directed to spending on handling and controlling covid-19, while previously, regional expenditure was allocated to priority programs according to the vision and mission of Governor. Limited fiscal space during the covid-19 pandemic has also affected the pattern of budget allocations so that the Regional Government Budget Team (TAPD) has became more selective in allocationg budget. The efforts that have been made by the North Sulawesi Provincial Government through the Regional Financial and Asset Agency (BKAD) to overcome the constraints on expenditure allocations during covid-19 pandemic are refocusing and reallocating the budget by identifying types of budgets that are not urgent to use, conducting supervision and assistance to the regional apparatus, and conducting regular evaluation of Transfer Funds and financial implementation in regional apparatus level to prepare financial reports. The results also show that the North Sulawesi Provincial Government has not established a policy on the use of General Allocation Funds (DAU) and Revenue Sharing Funds (DBH) that have not been allocated.

MANAJEMEN ASET DAERAH DI BADAN KEUANGAN DAN ASET DAERAH KABUPATEN GORONTALO

This study aims to identify and describe (1) Regional Asset Management in the Regional Finance and Asset Agency (BKAD) of Gorontalo Regency. (2) The determining factor in Regional Asset Management in the Regional Finance Agency and Regional Assets of Gorontalo Regency. The approach used is qualitative with descriptive research type. The results of this study indicate that (1) Regional Asset Management at the Gorontalo Regency Regional Financial and Asset Management Agency (BKAD) has been running well in accordance with applicable regulations, from the beginning of the planning process, usage to the monitoring stage. It's just that for supervision carried out by inventorying assets, mistakes often occur so that they can affect the value of assets in agencies. (2) The determining factor in Regional Asset Management in the Gorontalo Regency Regional Finance and Asset Management in this case is human resources (HR), regulations and leadership commitment have been implemented properly. It's just that to improve the quality of human resources (HR) in terms of knowledge about asset management is low due to the lack of offline training activities.

TENDENCY OF FRAUDULENT BEHAVIOR IN REGIONAL FINANCIAL AND ASSET MANAGEMENT (STUDY AT THE REGIONAL FINANCE AND ASSETS AGENCY OF WEST BANDUNG REGENCY)

This study aims to determine the effect of fraud hexagon theory on the tendency of fraudulent behavior in regional financial and asset management in West Bandung Regency. This study used quantitative methods with 40 samples from the employees of the Regional Finance and Asset Agency of West Bandung Regency. The data used was primary data with questionnaire techniques using a likert scale. The hypothesis was tested using multiple linear regression analysis method that is carried out by the SPSS software version 23. The results showed that Stimulus (Financial Pressure), Capability (Competence), and Collusion had a significant positive effect on the tendency of fraud in regional financial and asset management. Conversely, Opportunity (SPIP Effectiveness), Rationalization (Organizational Culture) and Ego (Morality) have a significant negative effect on the tendency of fraudulent management of regional finances and assets. The variables of (Financial Pressure), Capability (Competence), Collusion, Opportunity (SPIP Effectiveness), Rationalization (Organizational Culture) and Ego (Morality) simultaneously affect the tendency of fraud in regional financial and asset management.

IMPLEMENTATION OF PROFESSIONAL ZAKAT FOR STATE CIVIL SERVANTS FROM THE PERSPECTIVE OF MAQASID AL-SHARIA

The primary focus of this qualitative research is to examine the implementation of professional zakat for Civil Servants (ASN) in Sinjai Regency from the perspective of Maqāṣid Al-Syarī’ah, with BAZNAS as a case study. The research breaks down this central inquiry into specific sub-problems, aiming to analyze the alignment of Maqāṣid Al-Syarī’ah principles with the execution of professional zakat for ASN in Sinjai Regency. Data for the study is primarily sourced from key individuals, including the Chairperson and Vice Chairpersons of BAZNAS in Sinjai Regency, zakat payers, the Head of Zakat and Waqf Implementation at the Ministry of Religious Affairs in Sinjai Regency, the Head of the Regional Finance and Asset Agency, and the Head of the Regional Personnel and Human Resource Development Agency in Sinjai Regency. Data is collected through observation, interviews, and documentation, and the analysis is structured into stages of data collection, reduction, presentation, and conclusion drawing. The research reveals that professional zakat management for ASN by BAZNAS in Sinjai Regency is conducted even without clear local regulations, in coordination with various government entities. The distribution and utilization of zakat adhere to five programs, yet its alignment with Maqāṣid Al-Syarī’ah is hindered by various obstacles in its application for civil servants in Sinjai Regency.

Analisis Penyusunan Rencana Kerja di Satuan Kerja Perangkat Daerah (SKPD) Bagian BKAD Kota Medan

The work plan is referred to as a process that has the potential to achieve the targets to be achieved for the next year while taking into account the potential, opportunities and obstacles that may arise, the work plan includes the vision and mission, as well as the goals and targets of an organization, and also regarding the main tasks and organizational functions, as well as programs and activities that include work planning to be carried out within one year. The preparation of work planning is the implementation of planning concepts that play a role in organizational managerial processes as a determining factor in the success of achieving goals and targets and achieving the vision and mission of an organization. Preparation of work plans in the Medan City Regional Finance and Asset Agency, compiled in sync using State Ministerial Regulation number 86 of 2017 concerning norms for planning, controlling and evaluating regional development, assessing norms on work plans including vision, mission, objectives, policies, events and activities will be implemented within one year. appropriate use identification and urgent disputes and use refers to income, ability to achieve performance, strategic planning, and synergy using national policies, against the aims and objectives of the acquisition sponsor at the Finance Agency and regional assets of the Medan City Levy Unit; Regional Work Units (SKPD) must produce capacity targets from the proposed activities in their budgets. Delegation of powers is not only the right to use the law, but also has consequences for that role. Regarding the use of financial data, SKPD must always know how much the APBN has entered. Keywords: BKAD, Work Plans, Regional Financial Control and Evaluation, Implementation of Regional Opinions.

Effectiveness of Next Generation Regional Management Information System Implementation at the Regional Finance and Asset Agency of North Sulawesi Province

This study aim to determine the effectiviness of the implementation of the Next Generation Regional Management Information System in North Sulawesi Province Regional Financial and Asset Management. The approach used in this study is a qualitative descriptive approach. The results showed that implementation of SIMDA NEXT-G was seen from 1) the program success indicators were quite effective, because they were in accordance with the main objectives and functions, namely being able to produce the right information for local governments so that the information produced could be useful in making decisions and helping employees or staff ini facilitating financial management and being able to store financial data for future management purposes, 2) target success is declared not effective enough because there are problems with the SIMDA NEXT-G server which often has errors because the server is based at BPKP, 3) satisfaction with the program is stated not quited effective bevause there are still several menus dan features that are not yet available ini implementation and administration, 4) Achievment of overall objectives is not effective enough because the level of timeliness of SIMDA NEXT-G depends on the situation and conditions at that timen. If, on that day the server is down and there is interference. The SIMDA NEXT-G cannot be accessed which hinders work.

Implementation of the Electronic Performance Programme in the Personnel and Legal Subdivision at the Regional Finance and Assets Agency of North Sulawesi Province

This research aims to find out and describe the Implementation of the Performance Electronic Program (E-Performance) in the Personnel and Legal Sub Division in the Regional Financial and Asset Agency of North Sulawesi Province. The research method used is descriptive Qualitative. Data collection uses Observation, Interview, and Documentation techniques. Data analysis through Data Reduction, Data Presentation and Conclusion withdrawal. The result showed that the Implementation of the Performance Electronic Program (E-Performance) in the Personnel and Legal Sub Division in the Regional Financial and Asset Agency of North Sulawesi Province, it can be concluded that it has not been effective.

Analisis Penyusunan Rencana Kerja di Satuan Kerja Perangkat Daerah (SKPD) Bagian BKAD Kota Medan

The work plan is referred to as a process that has the potential to achieve the targets to be achieved for the next year while taking into account the potential, opportunities and obstacles that may arise, the work plan includes the vision and mission, as well as the goals and targets of an organization, and also regarding the main tasks and organizational functions, as well as programs and activities that include work planning to be carried out within one year. The preparation of work planning is the implementation of planning concepts that play a role in organizational managerial processes as a determining factor in the success of achieving goals and targets and achieving the vision and mission of an organization. Preparation of work plans in the Medan City Regional Finance and Asset Agency, compiled in sync using State Ministerial Regulation number 86 of 2017 concerning norms for planning, controlling and evaluating regional development, assessing norms on work plans including vision, mission, objectives, policies, events and activities will be implemented within one year. appropriate use identification and urgent disputes and use refers to income, ability to achieve performance, strategic planning, and synergy using national policies, against the aims and objectives of the acquisition sponsor at the Finance Agency and regional assets of the Medan City Levy Unit; Regional Work Units (SKPD) must produce capacity targets from the proposed activities in their budgets. Delegation of powers is not only the right to use the law, but also has consequences for that role. Regarding the use of financial data, SKPD must always know how much the APBN has entered.
 Keywords: BKAD, Work Plans, Regional Financial Control and Evaluation, Implementation of Regional Opinions.

Pengaruh Penerapan Akuntansi Pemerintahan Dan Pengawasan Kualitas Laporan Keuangan Terhadap Akuntabilitas Kinerja Instansi Pemerintah Provinsi Sumatera Utara Pada Badan Keuangan Dan Aset Daerah

<p align="justify">This study aims to determine the effect of implementing government accounting and monitoring the quality of financial reports on performance accountability of North Sumatra provincial government agencies in regional financial and asset bodies and to determine the effect partially or simultaneously on the regional financial and asset offices of North Sumatra province. The approach used in this research is a descriptive and associative quantitative approach. The population in this study are all Regional Financial and Asset Agency Work Units within the scope of the North Sumatra Provincial Government. The data collection technique in this study used a questionnaire technique in the form of a Gform. Data processing in this study used the SPSS (Statistics Package for the Social Sciences) software version 29.0. These results indicate that the application of government accounting has a significant effect on the accountability of Government Agency Performance in the regional financial and asset agency offices of North Sumatra Province. the performance of government agencies in the regional financial and asset agency offices of North Sumatra Province, this is due to the higher t-count value than t-table and the application of government accounting and monitoring the quality of financial reports affects the performance accountability of government agencies in the offices of financial and asset bodies of North Sumatra Province as seen from the f-count value which is higher than the f-table.</p><p><strong>Keywords</strong>: Implementation of Government Accounting, Quality Control of Financial Statements, Performance Accountability of Government Agencies.</p>

Implementation of Financial Accounting System at The Regional Finance and Asset Management Agency of Banten Province

This study aims to examine the implementation of Financial Accounting System at the Banten Province Financial Management Agency. This research method is a descriptive quantitative research method. The data used in this study include primary data and secondary data. The implementation of Financial Accounting System at the Banten Province Financial Management and Asset Agency has been carried out in accordance with the applicable regulations.

Financial analysis of accountability at the regional financial and asset agency (BKAD) of the south Sulawesi provincial government

Government accountability is manifested in the adjustment of the presentation of financial statements to government accounting standards as the basis for providing opinions on government financial statements. This study aims to analyze financial reports on accountability in government agencies in the Regional Finance and Assets Agency (BKAD) of the South Sulawesi Provincial Government. The data used in this study are primary data with qualitative research methods using interview guidelines. The results of this study indicate that there is an effect of financial reports on accountability in government agencies in the Regional Finance and Assets Agency (BKAD) of the South Sulawesi Provincial Government where financial reports are reported in full and in accordance with government accounting standards (SAP), on time and in accordance with regulations so that the Agency Regional Finance and Assets (BKAD) received a fair predicate without exception (WTP) in the SKPD for the 2021 fiscal year.

Analisis Pengelolaan Aset Daerah Dalam Upaya Meningkatkan Kualitas Laporan Keuangan Daerah (Studi Kasus Pada Badan Keuangan dan Aset Daerah Pemerintah Kabupaten Subang)

Management of regional assets in Subang Regency is still a problem finding for BPK. especially on fixed assets in the form of land and buildings that have not been certified. This study uses a qualitative-descriptive method with data obtained through observation, interviews, and literature studies with the research location at the Regional Finance and Asset Agency. Data analysis techniques used are data reduction, data presentation, and drawing conclusions. The results of the study indicate that the management of regional assets in the Subang Regency Government still has several obstacles, such as the lack of quality in the ability of Human Resources to manage regional property, coordination and communication are not optimal. However, the Subang Regency Government continues to strive to improve the quality of financial reports by providing technical guidance to employees managing goods and continuing to follow up on BPK's findings.

The Influence of Participatory Budgeting to Budgetary Slack in Local Government at Majene Regency

<p><em>This study aims to describe the relationship between participatory budgeting or participatory budgeting for budgetary slack. The population in this study were Echelon III and IV officials within the scope of the Regional Government of Majene Regency. Sampling technique is Convenience Sampling. The samples in this study were the Regional Financial and Asset Agency, the Culture and Tourism Agency, the Public Library, Archives and Documentation Service, the Cooperative, Industry and Trade Office, and the Regional Development Planning Agency with a total of 70 officials. This research was conducted with a simple regression analysis method. The results showed that Participatory Budgeting had a positive effect on Budgetary Slack. The coefficient of participatory budgeting is 11.4% with a significance level of 0.004 (<0.05).</em></p><p><strong>Keywords:</strong> Participative Budgeting, Budgetary Slack</p>