Regional Apparatus Organization Research Articles

Pengaruh Penerapan Sistem Akuntansi Keuangan Daerah, Standar Akuntansi Pemerintahan, dan Kompetensi Sumber Daya Manusia Terhadap Kualitas Laporan Keuangan Pemerintah Daerah (Studi pada Organisasi Perangkat Daerah Kota Bukittinggi)

This study aims to examine the effect of applying the regional financial accounting system, government accounting standards and human resource competence on the quality of local government financial reports (study in the local government organization of Bukittingi City). Research respondents are the Head of Service, Head of Financial Management and Staff of 28 Regional Apparatus Organizations in Bukittinggi City. Meanwhile, the total sample was 84 which was determined by purposive sampling. The technique in collecting data is through a questionnaire. Then the technique for analyzing the data in this study is multiple linear regression using SPSS 25. The study found that the application of the regional financial accounting system showed a significant influence on the quality of local government financial reports. Likewise, government accounting standards and human resource competencies show a significant influence on the quality of local government financial reports. Simultaneously, it was found that the application of regional financial accounting systems, government accounting standards and human resource competencies significantly affected the quality of local government financial reports.

Peran Masyarakat Dalam Pengembangan Daerah Wisata Tukad Bindu Kota Denpasar

The development of the tourism industry makes the Denpasar City Government need innovation in finding tourism potential and increasing the number of tourist visits, but in its development, Tukad Bindu tourism objects have not fully become a superior tourist attraction. This can be seen from the lack of maintenance and maintenance of existing facilities and the number of people who do not maintain the cleanliness of Tukad Bindu. The purpose of this study is to determine the participation of the community in maintaining and managing Tukad Bindu tourism objects and the impact on the community on the existence of this tourist attraction. The method used is a qualitative approach, using secondary data sources and data collection techniques for literature studies and documentation. The results obtained include: first, the community's efforts in managing Tukad Bindu are reflected in the establishment of the Tukad Bindu Foundation. This foundation was originally a community that was later formed legally. Until now the Tukad Bindu Foundation has collaborated with various Regional Apparatus Organizations Denpasar City, Universities in Bali and river communities throughout Indonesia. In addition to aiming to preserve the river, the construction of Tukad Bindu is also to provide education to the community related to Community Based Tourism, namely community-based tourism. Second, the existence of Tukad Bindu tourism objects has an impact on the economy, social, and environment of the surrounding community.

Institutions in System Implementation Waste Water Management Domestic Centralized (SPALD-T) in Pekayon Village Subdistrict Sukadiri Tangerang Regency

This study aims to determine the role of institutions in the implementation of the Centralized Domestic Wastewater Management System (SPALD-T) in Pekayon Village, Sukadiri Subdistrict, Tangerang Regency. The research method used is qualitative, with a descriptive approach. The data processing techniques used in this research are observation, interviews, and documentation. The data analysis used in this research is interactive analysis, according to Miles and Huberman. In this study, the data credibility test was used to test the validity of the data. The data credibility test was carried out by triangulation. The results of this study indicate that the institutional effectiveness of regional apparatus organizations in Tangerang Regency is not yet effective. In terms of leadership, the Tangerang Regency Government has issued Tangerang Regent Regulation No. 80/2017 on Domestic Wastewater Management as a guideline for the implementation of SPALD-T. In terms of doctrine, the Tangerang District government's efforts to indoctrinate the community to actively participate in the implementation of SPALD-T in Pekayon Village are not optimal. Next, the program aspect has led to the fulfillment of community rights, which is also in accordance with the design that has been made, but many targets have not been achieved. Furthermore, the overall resources aspect is still lacking and cannot be utilized optimally. Then, in terms of internal structure, the Tangerang District Government's institutional strengthening is lacking because there is no organizational structure for the DPOs involved in SPALD-T implementation, and communication between DPOs is not good.

Analysis of Competency, Integrity, And Capability on The Performance Of Information System Based Budget Planning

Budget planning in the Regional Government financial system currently centers on an information system that is directly connected to the central information system in Jakarta. The accuracy of planning depends on the ability of the planning apparatus so that the circulation of money transfers from the Center to the Regions runs smoothly. The research aims to examine the competency, integrity and capability factors of budget planners in terms of using the available information systems properly so that the financial transfer process for the Region runs smoothly. Qualitative descriptive research. Data was obtained from structured, repeated and in-depth interviews with selected respondents who had been determined. The interview results were compiled using a weighting technique to obtain numerical figures on a scale of 1-10. The number of respondents was 115 people from budget planners and officials at the Regional Apparatus Organization of Fakfak Regency. Based on the weight results, a gap analysis can be carried out which is displayed using spider web analysis. The research results show that the competency, integrity and capability of budget planners must be continuously improved through education and training. This is based on the many technical changes in the use of information systems which budget planners must know and master at all times

Analisis Efektivitas Pengelolaan Aset pada Bagian Umum Sekretariat Daerah Kabupaten Jombang

The delegation of authority that was originally handled by the central government and then transferred to the local government resulted in an increase in the authority of the local government when regional autonomy was implemented. Among these authorities is the management of regional property. The government has issued a number of regulations relating to the management of regional property to improve the way state or regional property is managed to facilitate the realization of good governance in the implementation of regional autonomy. The General Section is a government organization under the auspices of the General Administration Section of the Regional Secretariat of Jombang Regency. Its duties include assisting the General Administration Assistant in planning work programs, organizing and repairing household goods, and organizing leadership and regional equipment arrangement programs. Most of the assets owned and supervised by the General Section are assets used to support significant operational activities in other Regional Apparatus Organizations (OPD). Knowing how well asset management in the General and Regional Assets Section of the Regional Secretariat of Jombang Regency is the purpose of this research. Documentation is the data collection method used in this study. The analysis of this study used an effectiveness scale and descriptive statistics. Planning and budgeting for the needs, purchases, and use of the General Section are the results of this study, and are carried out administratively in accordance with applicable laws. However, from the results of the analysis, asset management in the General Section is still not effective.

Efektivitas Penerapan Sistem Absensi Online dalam Meningkatkan Disiplin Kerja Aparatur Sipil Negara di Dinas Satpol PP Kabupaten Gresik

The implementation of the online attendance system in the Gresik Regency Regional Apparatus Organization (OPD) faces a number of obstacles, especially related to the use of a fake Global Positioning System (GPS), which can allow manipulation of performance and attendance data. This research aims to determine the effectiveness of the online attendance system in improving the work discipline of State Civil Apparatus (ASN) in the Gresik Regency Civil Service Police Unit Service. The research method used is descriptive qualitative using primary and secondary data. Data collection was carried out through interviews, observation and documentation. The concept of effectiveness in this research is measured by four indicators according to Tangkilisan (2005:141), namely, target achievement, adaptability, job satisfaction, and responsibility. The research results show that despite initially facing obstacles, the implementation of the online attendance system succeeded in increasing employee discipline and performance. This system provides motivation for employees to be more disciplined in attendance and performance reporting, with increased productivity and providing rewards in the form of Additional Income Allowances (TPP) as a significant positive impact. However, it was found that some employees experienced problems in their ability to adapt, such as delays due to slow network operators, causing errors in the application. Nevertheless, the implementation of the online attendance system still makes a positive contribution to increasing work efficiency and discipline in the Gresik Regency OPD environment.

ANALYSIS OF PUBLIC SERVICES IN THE PROTOCOL AND COMMUNICATION SECTION OF THE REGIONAL LEADERSHIP OF BARITO KUALA DISTRICT

According to the community, services in the protocol and communication section of the Barito Kuala Regency Regional Leaders are not optimal, so activities involving regional leaders sometimes experience delays and can have an impact on the government's image. This study aims to determine and analyse how information and protocol services in the Protocol and Communication Section of Regional Leaders reach the community. The research approach used is qualitative. The data sources were five people. Data were collected through interviews and documentation. The collected data and information were analysed qualitatively based on narratives. The results showed that community services, information services, and protocol had been carried out, both directly and through the mass media. These service activities are always coordinated with regional apparatus organizations on an ongoing basis, and negotiations are carried out with interested communities so that these service programs are more effective. This research shows that maximum service has implications for building a better government image. Keywords: Public services, community services, information services and protocols

Communication of News Contributor Organizations at Diskominfo Agencies of Nunukan Regency

The Communication, Informatics, Statistics and Coding Office of Nunukan Regency has the task and function of serving information and disseminating development information in Nunukan Regency. As the leading sector disseminator of information, the Department of Communication and Information and Coding cooperates with all Regional Apparatus Organizations (OPD) as contributors to news and information. The information distribution channel is called SIMP4TIK. Of the 30 OPD contributors, only 14 contributors wrote on the SIMP4TIK news portal in quarters 1 and 2. Organizational communication plays an important role in the realization of organizational goals. This study aims to analyze how effective the communication of news contributor organizations in Nunukan Regency government agencies and what are the factors that influence it. The theory used is organizational communication theory. The research method used is descriptive qualitative with the object of research of the publication team consisting of team leaders, editors and OPD contributors in Nunukan Regency. The results of this research were obtained through interviews, observations, and literature studies.  The results of the study found that organizational communication has not run optimally on news contributors in the Nunukan Regency Government. The triggering factors include OPD contributors having many tasks besides writing news. Another result, OPD contributors find it difficult to upload news due to lack of knowledge about technology and lack of interest in news authorship. On the editor's side, the lack of intensity of editorial meetings and communication between editors is a factor in the ineffectiveness of organizational communication.

Strategies of Regional Levies of the Marine Affairs and Fisheries Office of Central Java Province of Indonesia

There is still a need to properly increase the role of regional levies in generating revenue for Central Java Province. This is because each region has been granted the authority to manage its affairs, including regional finance, with the expectation that regional governments will become financially independent from the central government. In reality, many regions in Indonesia and other countries still significantly rely on the central government for financial support. Therefore, regional governments must focus on increasing revenue by improving the management of regional levies at the Regional Apparatus Organizations. This is achieved through the development of strategies for the regional levies sector based on the SWOT analysis results and the projected regional levies revenue of the Marine Affairs and Fisheries Office of Central Java Province. This research aimed to identify strategies, create strategies for regional levies, and analyze the projected revenue from these levies. This is expected to support efforts to increase regional levies revenue. This research used primary and secondary data. The primary data were obtained through interview results with key informants to assess the strengths, weaknesses, opportunities, and threats faced by the Marine Affairs and Fisheries Office in collecting regional levies. Meanwhile, secondary data comprised information on regional levies and relevant references on the Regional Apparatus Organization. The data collected were analyzed using the SWOT and multiple linear regression analyses as analytical techniques. The results showed the strengths, weaknesses, opportunities, and threats used to collect regional levies and also the strategies. Based on the projected revenue, the levies generated by this Regional Apparatus Organization are projected to increase from 2022 to 2027 steadily. The implications include recommendations for activities carried out by the Marine Affairs and Fisheries Office, which aligned with the potential and capabilities of the regional and central government regulations governing regional levies.

Smart Strategies for Managing Regional Assets: Best Practices in Increase Local Revenue

This study aims to analyze the optimization of asset management consisting of the process of planning, implementing, and supervising regional property. The research method uses a qualitative approach with a phenomenological orientation. The data obtained from the study were analyzed using interactive models. The results showed weaknesses in the stages of planning, implementation, and supervision of assets. Therefore, the strategy to increase regional original revenue (PAD) through the optimization of regional property (BMD), the Gorontalo Provincial Government can take a series of innovation-oriented actions including: 1) A comprehensive asset audit of all assets owned including land, buildings, facilities, and inventory. This audit should include an assessment of the value, condition, and potential reuse. 2) Development of an asset management plan. 3) Involving private parties and communities to identify opportunities for cooperation in asset management. 4) Utilization of software technology to help monitor inventory, maintenance, and sustainability of assets. 5) Data-driven asset management by identifying new trends, market needs, and revenue potential to aid smarter decision-making processes related to asset utilization. 6) Promotion and marketing of assets that can be carried out by regional apparatus organizations (OPD) if they have facilities that can be leased or used commercially to help increase revenue. 7) Improved policies and regulations including procedures for leasing, maintaining, and reusing assets, as clear and flexible policies can support innovation and better asset utilization. The weakness in this study is mainly localisation, which is related to areas that predominantly prioritize local cultural values as the main foundation in their interaction with the surrounding environment. This is due to limitations in consideration of cultural variations that may exist outside the scope of those regions in this study. Therefore, the results of this study require careful consideration when applied in areas that have different cultural diversity or backgrounds.
 Keywords: goverment entities, asymmetric behavior, stabilization

Organizational Commitment on Employee Performance: The Mediating Role of Organizational Citizenship Behavior in Papua Province

This study aimed to analyze the direct effect and indirect effect of organizational commitment on employee performance through organizational citizenship behavior in Boven Digoel Regency, Papua Province, Indonesia. The study utilized a sample of 142 employees selected through a consideration technique from ten regional apparatus organizations in Boven Digoel Regency, out of a total of 185 employees. Path analysis, facilitated by SmartPLS version 3.00, was employed for data analysis. The analysis yielded several noteworthy findings. First, organizational commitment was observed to lack a direct impact on employee performance. However, it exhibited a significant influence on the manifestation of organizational citizenship behavior. Second, organizational citizenship behavior demonstrated a substantial positive effect on employee performance. Lastly, organizational citizenship behavior was identified as a mediator in the relationship between organizational commitment and employee performance. Keywords: Organizational Commitment, Organizational Citizenship Behavior, Employee Performance

Pengaruh Religiusitas dan Long Term Orientation terhadap Budgetary Slack di Organisasi Perangkat Daerah (OPD) Kota Padang

Budgetary Slack is common in public sector organizations, due to a tight budget system that is difficult to realize. Factors that affect the budget gap are one of personal values. This study aims to look at individual factors of religiosity and long-term orientation. Research on religiosity factors in the context of budgets is still not widely carried out, especially regarding budgetary measures. This research method is descriptive quantitative with survey techniques using questionnaires. This research was conducted on the structural OPD of Padang City. Based on the results of testing and analysis, the religiosity variable has a positive effect on budgetary slack, and long-term orientation positively affects the occurrence of budget shortages in regional apparatus organizations. The findings of this study are expected to contribute research in management science and public sector accounting, especially related to budgets in the public sector.

Pengaruh Pengelolaan Keuangan Daerah dan Sistem Akuntansi Keuangan Daerah terhadap Kinerja Keuangan Pemerintah: Studi Empiris pada OPD Provinsi Sumatera Barat

This study aims to analyse the influence of regional financial management and regional financial accounting system on government financial performance. The research was conducted at the West Sumatera Province Regional Apparatus Organization. The sampling technique uses purposive sampling. Method Data collection was carried out using a questionnaire. Regression analysis Multiple tests were carried out to test the hypothesis using SPSS 20 with results research shows that regional financial management has a positive effect on government financial performance while the regional financial accounting system does not has an influence on the government's financial performance.

Faktor-Faktor yang Mempengaruhi Rencana Pemekaran Wilayah Kecamatan di Kota Tanjungpinang

Based on the results of the 2010 Tanjungpinang City Subdistrict Expansion Study, it appears that the results of the study recommend that the Tanjungpinang City area be divided into 7 subdistricts, of which 3 subdistricts are new subdistricts that must be expanded. However, in real conditions up to now in 2020, the existing sub-district conditions in Tanjungpinang City still consist of 4 (four) sub-districts and have not yet realized the second recommendation of the sub-district expansion study. The purpose of this research is to determine the factors that influence the plan to expand sub-district areas in Tanjungpinang City. This research method is descriptive qualitative. Where data will be collected using observation techniques, interviews and documentation studies. The data analysis technique in this research is qualitative analysis. The informants in this research were all Regional Apparatus Organizations related to the expansion of sub-district areas, the DPRD Secretariat of Riau Islands Province, the Regional Government and Autonomy Bureau of the Regional Secretariat of Riau Islands Province, the Regional Secretariat of Tanjungpinang City, the sub-district heads of Tanjungpinang City. The results of this research are that the factors that influence the plan for the expansion of sub-district areas in Tanjungpinang City are: Economic Capability Factors, Regional Potential, Socio-Cultural and Population, Social Politics, Area Size, Defense and Security, Span of Control for Government Administration, One suggestion What can be given is that the Tanjungpinang City Government should pay special attention to the economic potential of an area that will be expanded.

Pengaruh Standar Akuntansi Keuangan Daerah, Teknologi Informasi dan Kualitas Aparatur Terhadap Kualitas Laporan Keuangan

The aim of the research is to analyze the influence of the application of regional financial accounting standards, the use of information technology and the quality of regional government apparatus on the quality of regional financial reports in the Regional Apparatus Organization (OPD) of Jepara Regency. The population is 46 OPD financial managers. The research results show that the application of regional financial accounting standards has a significant positive effect on the quality of regional financial reports, as shown by the value of tcount (2.006) > ttable (1.65630) and sig. 0.016 < 0.05; The use of information technology has a significant positive effect on the quality of regional financial reports, as shown by the value of tcount (2.567) > ttable (1.65630) and sig. 0.009 < 0.05; and the quality of regional government apparatus has a significant positive effect on the quality of regional financial reports as shown by the value of tcount (2.434) > ttable (1.65630) and sig. 0.015 < 0.05.

IMPLEMENTATION OF QR CODES FOR SECURITY CONTROL OF OFFICIAL VEHICLES AT BPKAD PEKANBARU CITY

The Regional Financial and Asset Management Agency (BPKAD) of Pekanbaru City is one of the Regional Apparatus Organizations (OPD) in the Pekanbaru city government, in the main task and function of one of the goods administrators is the collection of official vehicle data within the Pekanbaru City Regional Financial and Asset Management Agency . One of the alternatives that can be selected in the official vehicle data collection process is by implementing a QR Code to control official vehicle security for goods handlers. This inForm ation system uses the programming language PHP and MySQL as the database. Whereas in its design it uses UML (Unified modeling language). With this system it is able to make it easier for goods administrators to collect data. Because with this system the goods handler can control the vehicle anywhere and anytime.

The Influence of Internal Control Systems, Information Technology Utilization and Organizational Commitment on the Performance of Local Government Institutions (Empirical Study on Regional Apparatus Organizations in Jayapura City)

<span lang="EN-US">This study aims to determine the influence of the internal control system, the use of information technology, and organizational commitment to the performance of Jayapura City government agencies. This type of research is quantitative research using a causal associative design. The data analysis method used in this study is multiple regression analysis with the help of SPSS version 22. The population in the study was 23 OPDs within the jayapura city offices and agencies, the research samples were the Head of the Office / Agency / Secretary, the Head of the Planning and Reporting Program Subdivision, as well as staff with data sources obtained through the results of filling out questionnaires. Based on the results of the partial research conducted, it can be seen that the internal control system, the use of information technology and organizational commitment have a significant effect on the performance of government agencies. And simultaneously the internal control system, the use of information technology, and organizational commitment have a significant effect on the performance of government agencies.</span>

Pengaruh Akuntabilitas dan Transparansi terhadap Kinerja Keuangan Organisasi Perangkat Daerah (OPD) Kota Bengkulu

This research aims to prove the influence of accountability and transparency on the financial performance of regional government organizations in the city of Bengkulu. This research uses a quantitative type of research using primary data. The data collection technique was obtained through a questionnaire, the sampling method used in this research was a sampling census of 30 Regional Apparatus Organizations with representatives of 2 financial employees in each agency. This research uses a multiple linear regression analysis method which is processed using SPSS 25. The research results showed that accountability had a positive and significant effect on financial performance, while transparency had a negative and significant effect on the financial performance of Bengkulu City Regional Apparatus Organizations. It is hoped that this research will have benefits and influence on the development of government agency performance. If the government realizes the importance of an accountable and transparent government on government financial performance.

Technology, Transparency, and Accountability: The Case of Smart Auditing in Makassar

Electronic-Based Auditing (Smart Auditing) is the development of an internal monitoring model by the Regional Inspectorate of Makassar City to improve accountability and performance in managing activities and finances in all Regional Apparatus Organizations within the Makassar City Government. This program is an implementation of the Smart City Concept by the Makassar City Government which requires regional officials to apply technology and information to streamline the implementation of their main tasks and functions thereby increasing accountability and transparency as well as efforts to prevent various irregularities (fraud) that may occur in the process of implementing Organizational activities . The aim of this research is to describe and find out the results of the evaluation of the implementation of electronic-based programs (Smart Auditing) at the Makassar City Inspectorate.This research uses qualitative research methods through case studies. Data collection taken with observation, interview, and documentation of directly involved informants in implementation of that activities. The process of data analysis includes data reduction, data presentation, and conclusion. This research uses theory from the E-Auditing concept to see the level of success of electronic auditing with indicators of (1)the success of the target, (2)satisfaction to the program and (3)levels input and output. The results of the research conducted show that the implementation of the electronic-based inspection program or known as Smart Auditing at the Makassar City Inspectorate has been carried out well and has succeeded in achieving its objectives. However, there is still a need to improve facilities and infrastructure to support the achievement of goals, increase understanding in the field of Technology and Information for implementers and commitment and discipline from Regional Apparatus Organizations in the future.

Patologi Birokrasi Pelayanan Bansos Di Bagian Kesra Kantor Sekretariat Daerah Kabupaten Pekalongan

The Pekalongan Regency Regional Secretariat Office is a very vital government agency because it has the task of assisting the Regent in formulating policies and administrative coordination for the implementation of regional apparatus duties and administrative services. With this task, SETDA is the "Qibla" for other regional apparatus organizations in the Pekalongan Regency Government. However, what happened was that several employees at the Regional Secretariat Office actually committed violations that today are called bureaucratic pathologies. This research uses a qualitative descriptive research type. Descriptive understanding is a discussion in the form of exposure to words and language, in a special natural context and by utilizing various natural methods. Qualitative research is research that intends to understand the phenomenon of what is experienced by research subjects. The purpose of this study was to find out about the procedures for providing grants and social assistance sourced from the Regional Revenue and Expenditure Budget of Pekalongan Regency, namely to find out the procedures or stages of applying for grants and social assistance, knowing local government policies and regulations and their implementation The results of this study indicate the existence of bureaucratic pathology in the activities of grant services and social assistance in the welfare division of the Pekalongan regional secretariat. Guidelines for the management of grants and social assistance sourced from the regional income and expenditure budget as outlined in the district head's regulations seem to have been ignored. In this study, the types of pathology that occur are explained. Most types of pathology that occur are caused by the bureaucracy itself. Bureaucratic culture since ancient times has not been able to be changed by the bureaucracy itself. In carrying out daily tasks, many of the bureaucracy have not been maximal in carrying it out, especially bureaucracy related to service. A paradigm shift is still very much needed within the bureaucracy itself. Efforts to overcome it are still not optimal, the support and commitment of the leadership is the main thing to change the existing bureaucratic paradigm.