Regional Apparatus Research Articles

How to Cope from a Toxic Leadership: The Case of Public Organizations

The career ladder system in Public Organizations tends to be hierarchical or top-down, where the existence of leadership is determined by higher leadership. This pattern is similar to most other organizations, where managerial determination is carried out by the top leader or a system where the policy rests with the top leader, causing staff elements not to take part in determining the leader. With this concept, at the managerial level, especially low and middle managers, tend to be more focused on working in accordance with the leaders above them, and pay less attention to the condition of their subordinates, because the one who determines their career pattern is the higher superior. Such levels of hierarchy are felt, especially in government organizations, resulting in staff elements only being able to accept whatever conditions their leaders have, and their only choice is to stay at work or leave. In Public Organizations in Indonesia, the possibility of employees resigning is very small, this is because employee retention in the government sector is good, and there is even a tendency to become a favorite job because the stability of civil servant is maintained. In the Regional Apparatus X, the research location, employee performance assessments are carried out every month through Employee Performance Targets and assessed by the direct superior, so in any case every employee must continue to perform, adapt and be loyal to any type of leader. To reduce bias, this research was conducted by first identifying whether the respondent had a toxic leader, because the perception of the same leader may be different for several staff members. Therefore, using the snowball sampling method, researchers determined respondents and got 15 respondents from Regional Apparatus Organization. The condition of a toxic leader is a crisis condition that may affects employee resilience in performing. Employee behavior in an effort to survive with a toxic leader and continue to perform needs to be understood as a crisis incident phenomenon in the organization. This research contribute to the development of SDGs 8, Decent Work and Economic Growth, specifically on Quality of Work.

Determinants of accounting fraud in Paser regency regional apparatus

Accounting fraud can occur in the private and government sectors. This study aims to test and analyze the factors that affect accounting fraud in the Paser Regency Regional Apparatus. The population consists of 218, with a sample of 87 respondents consisting of the Head of the agency/agency, Secretary, Head of Finance, and officials involved in using funds and preparing financial statements. Data were collected through questionnaires measured using the Likert scale and analyzed by regression analysis using SPSS 25. Based on the results of the analysis, it was found that the variable perception of compensation suitability negatively affects accounting fraud. While information asymmetry, internal control, individual morality, observance of accounting rules, and internal audit do not affect accounting fraud. The Paser Regency government should close the opportunity for fraud by tightening financial management and reporting supervision, paying attention to and maintaining compensation adjustments, including incentives and other benefits to minimize fraud.

Toddlers Family Assistance Model: As An Effort To Stunting Prevention Education In Kuantan Singingi District, Indonesia

This research aims to find out what the toddlers family assistance model is as an effort to stunting prevention education in Kuantan Singingi Regency. The method used is descriptive qualitative. The results showed that family assistance starts with careful planning and coordination with various related parties, implementing and preparing target data for toddlers, collecting data on families of toddlers at risk of stunting, sorting data on babies at risk of stunting until the evaluation carries out recording and reporting to the top level. Family assistance model starts from the Stunting Reduction Acceleration Team (TPPS) at the central level, namely the BKKBN, down to the provincial level, namely representatives of the provincial BKKBN, then at the Regency/City level, namely the Regional Apparatus Organization (OPD) in the field of Regency or City Population Control, at the sub-district level, namely the Family Planning Counseling Center ( KB), village or sub-district level and the Family Assistance Team (TPK) as field agents directly provide assistance to toddlers and toddlers at risk of stunting, in addition to facilitating referrals and social assistance. Based on data, the stunting rate is decreasing from 2019-2023 in Kuantan Singingi Regency.

Influence Sophistication Technology Information, Support Management Peak and Ability Personal Techniques on Effectiveness System Information Accountancy

The aim of this research is to examine the influence of information technology sophistication, top management support and personal technical capabilities on the effectiveness of accounting information systems. This research was conducted at the Denpasar City Regional Apparatus Organization (OPD), the number of samples used was 40 respondents using a non-probability sampling method using a purposive sampling technique. The collected data was then analyzed using Partial Least Square (PLS). The research results show that the sophistication of information technology, top management support and personal technical abilities have a positive effect on the effectiveness of the accounting information system. The implications of this research include two things, theoretical implications and practical implications. The theoretical implications of this research relate to the development of theories regarding the variables of information technology sophistication, top management support and personal technical abilities that support the Technology Acceptance Model (TAM) theory. The practical implications of this research relate to the contribution of research in Denpasar City Regional Apparatus Organizations (OPD) as material for consideration in improving the effectiveness of accounting information systems.

INNOVATION OF THE ASAHAN ONE DATA (ASADA) APPLICATION IN ASAHAN DISTRICT AS A RESPONSE TO THE INDONESIAN ONE DATA POLICY

Innovation is urgently needed in human life with the aim of providing convenience and development through good ideas and thoughts. The Asahan One Data application is one of the innovations as a form of response from Asahan Regency to the One Data Indonesia (SDI) Policy. The ASADA application is a web-based application that is entered by all regional apparatus organizations in Asahan Regency. The purpose of making this application is to obtain data that can be accounted for, improve the quality of governance of the Asahan district government, and most importantly to obtain accurate data. Satu Data Indonesia is an integrated governance policy, has easy access, can be shared and accounted for to all agencies, both central and regional, with the principles of data standards, metadata, data interoperability, and by using master data and reference codes. The type of research used in this study is descriptive research. Researchers describe a symptom, event, and event that has occurred or is happening to be described as it is. In this study, five (5) factors for innovation success according to Cook, Matthews, Irwin will be used, namely leadership, organization management, risk management, human capital, and technology). Based on this research, the innovation of the Asahan Satu Data application still needs a lot of thought and development in order to have a maximum impact.

The Effect of Presentation and Transparency of Financial Reports on Accountability of Financial Management

This study aims to determine the effect of financial statement presentation and transparency on the accountability of financial management in Regional Apparatus Organizations (OPD) through accessibility in Bogor City. The study population includes five OPDs spread across Bogor City. Using the purposive sampling method, the study involved 52 respondents. The research instrument utilized a questionnaire to collect data from the respondents. The analysis results indicate that the presentation of financial statements alone does not have a significant effect on the accountability of financial management in OPDs. However, when the presentation of financial statements and transparency are combined, they have a significant effect on the accountability of financial management through accessibility in Bogor City. This suggests that a combination of good presentation and high transparency in financial statements is necessary to enhance accountability in the financial management of OPDs. The study emphasizes the importance of these two aspects in ensuring accountable financial management within the government.

The Impact of Financial Report Quality and Performance-Based Budget Implementation on the Accountability Performance of Government Agencies with Accounting Control as a Moderator

This study aims to examine the influence of accounting controls in moderating the relationship between financial reporting quality, the implementation of performance-based budgeting, and performance accountability of government agencies in Local Government Work Units (SKPD) across Bogor City. The research employs a quantitative approach using Structural Equation Modeling (SEM) with PLS software and IBM Statistics SPSS 26.0. The unit of analysis consists of employees with specific criteria within the Regional Apparatus Organizations of Bogor City. The sample consisted of 144 respondents, and data collection was conducted through a questionnaire. The results of the study indicate that financial reporting quality and the implementation of performance-based budgeting have a positive impact on the performance accountability of government agencies in SKPD Bogor City. Furthermore, accounting controls positively moderate the relationship between financial reporting quality and the implementation of performance-based budgeting on the performance accountability of government agencies across SKPD in Bogor City. Keywords: accounting control, quality of financial reports, implementation of performance-based budgeting, accountability for the performance of government agencies

TRANSFORMASI KELEMBAGAAN PADA DINAS KETAHANAN PANGAN DAN PERTANIAN KABUPATEN BOJONEGORO

This research aims to determine the institutional transformation process at the Bojonegoro Regency Food Security and Agriculture Service, which is a new regional apparatus organization that was formed through a merger/merger process based on Bojonegoro Regent Regulation No. 85 of 2021. The Bojonegoro Regency Government is trying to streamline the main duties of the two agencies by combine/merger to create an agile organizational structure. Through the merger process, of course there were many changes in function and structure. This change in structure and function is the background for the need for scientific research regarding organizational changes which previously merged two different OPDs to form one new OPD. The method used is descriptive qualitative research with a case study approach. The results of the research found that the Bojonegoro Regency Food and Agriculture Security Service has carried out organizational transformation through strengthening the vision and mission, changing the organizational structure, improving public services through online applications and websites, building partners with other parties and implementing a reward and punishment system for employees.

ANALISA DAMPAK PEMBERDAYAAN KELUARGA MISKIN MELALUI BANTUAN SOSIAL TERHADAP KESEJAHTERAAN DI KECAMATAN PAYAKUMBUH SELATAN KOTA PAYAKUMBUH

The purpose of this study was to analyze the strategy and impact of the implementation of community empowerment as well as the effect of social assistance on improving the welfare of poor families in Payakumbuh Selatan Sub-district, Payakumbuh City. Data collection was conducted through semi-structured interviews. Data analysis was carried out using triangulation techniques. The results of the study found that the Regional Apparatus has provided assistance in the form of productive economic business development facilities for the extremely poor and the poor in the data on the Acceleration of Targeting for Extreme Poverty Reduction (P3KE). In addition, the budget was also increased through fiscal incentives to conduct skills training and empower the poor. As a result, the poor in Payakumbuh Selatan Sub-district have received assistance for business capital. For the vulnerable, such as people with disabilities and the elderly, social protection and security assistance are provided, such as the National Health Insurance (JKN), the Family Hope Program (PKH), and rice groceries. There are several factors that hinder the running of the empowerment program, such as inadequate facilities and infrastructure, not yet mapping the potential and abilities of poor families who will be optimally empowered, and the personal mentality of the poor themselves.

Comparative Analysis of The Implementation of Pro-Poor Budgeting in Indonesia Regency Governments in 2020

Pro-poor budgeting is an approach in public sector budgeting aimed at allocating resources equitably and effectively to improve the welfare of impoverished communities. This research aims to compare the implementation of pro-poor budgeting programs in Indonesian regencies in 2020, based on their Regional Apparatus Organizations (OPD). The regencies selected for this study were chosen based on the completeness of the documents Regional Poverty Alleviation Implementation Report (LP2KD) in 2020. The method uses a qualitative approach through descriptive analysis, utilizing data from Regional Poverty Alleviation Implementation Report (LP2KD) in 2020. The results of this research include the implementation of pro-poor budgeting by the regency governments, an analysis of the comparative percentage of pro-poor budgeting implementation per OPD among the regency governments, and an identification of several key poverty alleviation programs in each regency. This research provides an overview of the extent to which pro-poor budgeting programs are implemented in these three regions. Although there are differences in the realization of pro-poor budgeting between the cities and regencies studied, this research highlights the importance of the role of local governments in effectively allocating resources to support poverty alleviation. The information obtained from this research presents a foundation for policymakers to improve the effectiveness of poverty alleviation programs at the local level. This study presents a comparative analysis of the implementation of pro-poor budgeting with a different approach from previous research, by comparing three regencies in Indonesia in 2020.

The Effect of Human Resource Experience on the Quality of SKPD Financial Statements with the Government's Internal Control System as a Moderating Variable

The purpose of this study is to test the influence of human resource experience on the quality of SKPD financial statements with the government's internal control system as a moderating variable. This type of research uses explantory with the use of a quantitative approach. The population in this study is 38 Regional Apparatus Work Units (SKPD) that have general functional positions in the preparation of financial statements in the West Java Provincial Government. The method of determining the sample is the census method so that the entire population is used as a research sample. The data in this study are primary data and data collection techniques using questionnaires. Hypothesis testing uses the Moderation Regression Model with the help of the Statistical Product and Service Solution (SPSS) version 25 program. The results of this study prove that human resource experience has a positive and insignificant influence on the quality of SKPD financial statements, and the government's internal control system is unable to increase the influence of human resource experience on the quality of SKPD financial statements. It is hoped that there will be improvements in government apparatus, as well as leaders to always provide support and evaluation of employees and experience in creating a supportive work environment to improve the quality of SKPD financial reports through education and training.

Seeing Employee Performance Through the Influence of Leadership Behavior and Work Environment with Mediation of Public Service Motivation in the Public Service Regional Apparatus Organization in the City of Kendari

Seeing Employee Performance Through the Influence of Leadership Behavior and Work Environment with Mediation of Public Service Motivation in the Public Service Regional Apparatus Organization in the City of Kendari

PENGEMBANGAN KOMPETENSI SDM DALAM RANGKA MENINGKATKAN AKUNTABILITAS KINERJA INSTANSI PEMERINTAH DI PROVINSI BALI

Implementation of the Government Agency Performance Accountability System (SAKIP) is important in efforts to strengthen Government Agency Performance Accountability reports or AKIP, in order to realize government administration that is free of corruption, collusion and nepotism (KKN). Accountability for the performance of government agencies is the obligation of every Regional Apparatus to account for the success or failure of implementing programs or activities in order to achieve the organization's mission in a measurable manner, performance targets which will be compiled into a government agency performance report (LKjIP) periodically every year. The implementation of SAKIP is carried out to produce quality performance accountability reports by referring to the Presidential Regulation of the Republic of Indonesia Number 29 of 2014 concerning the Performance Accountability System for Government Agencies and other statutory regulations. The preparation of the LKjIP for regional apparatus is carried out every year by referring to the Regulation of the Minister for Use of State Apparatus and RB Number 53 of 2014 concerning Technical Instructions for the Preparation of Agency Performance Agreements, Performance Reporting and Procedures for Reviewing Government Agency Performance Reports.

Pelatihan Geotagging dan Layout Peta untuk Organisasi Perangkat Daerah Kabupaten Ogan Ilir

Geospatial data and technology are critical in a country's sustainable development process. Regional Apparatus Organizations (OPD) are essential in implementing regional government, which requires knowledge and understanding of geospatial data and technology to support better decision-making in a region. One way is through Geotagging training for ODP to increase knowledge, utilization, and competency in human resources in the geospatial field. The target of this training is the Ogan Ilir Regency OPD in South Sumatra Province. Training is held face-to-face using lecture and practice methods. Participants are given modules and receive direct guidance during the training process. The output of this training shows a significant increase in participants' understanding of geospatial data and the use of geotagging both theoretically and practically, which can be assessed from the presentation of the results of the tasks they have completed. This activity is a provision for ODP Kab. Ogan Ilir to be able to manage geospatial data and information.

Penerapan Nilai-Nilai Budaya Melayu Dalam Tata Kelola Aparatur Sipil Negara di Kabupaten Lingga Sebagai Bunda Tanah Melayu Provinsi Kepulauan Riau

Malay culture is one of the various cultures that live, grow and develop on this earth. The aim of this research is, among other things, to find out how the State Civil Apparatus Governance is in Realizing Malay Cultural Values in Lingga Regency, Riau Islands Province as the Mother of the Malay Land. In this research, researchers used qualitative methods, this approach uses a qualitative approach with descriptive methods. The theory used in this research uses Governance according to Widyananda (2008). The indicators in this research are Transparency, Accountability, Equitable, Responsibility. The data collection techniques used were interviews, observation and documentation. The results of this research are that the management of the State Civil Apparatus in realizing Malay cultural values cannot be said to be running well, this is because there are still many shortcomings in its management. Even though there are regulations made regarding the promotion of Malay culture in Lingga Regency, as well as there are programs created by each regional apparatus organization (OPD) regarding their management in realizing Malay cultural values. However, its implementation in ASN life is not fully carried out, because many ASN do not understand the values of Malay culture. This is also encouraged because not all ASN in Lingga Regency are Malay.

ANALISIS PERAN BADAN PERENCANAAN PENELITIAN DAN PENGEMBANGAN DAERAH PROVINSI BENGKULU DALAM PERENCANAAN PEMBANGUNAN DI BENGKULU

The role of the Regional Planning, Research and Development Agency of Bengkulu Province is a Regional Apparatus Organization (OPD) that plays a role as a supporting element for the government in the field of regional development planning. The purpose of this study is to find out the Role of the Regional Planning, Research and Development Agency of Bengkulu Province in Development Planning in Bengkulu whether it has run optimally in the development planning process in Bengkulu. The method used in this study is a qualitative method with a descriptive approach. The theory used in this study is the role theory from Soerjono Soekanto with indicators of active role, participatory role and passive role. The results of the study show that the implementation of the role of BAPPEDA of Bengkulu Province in development planning in Bengkulu has not fully gone well. Based on the results of observations, the researcher still found several problems in the passive role of the Bengkulu Provincial BAPPEDA that were experienced, such as differences in Central Policies (between Ministries/Institutions) related to the preparation of planning and development documents at the regional level. Second, the synergy of development planning, both at the regional and national levels, has not been optimal. The third is the difference in interests between Regencies/Cities in Bengkulu Province. Keywords: Role analysis, role of BAPPEDA

The Effect of Local Government Characteristics on GRDP in Indonesia during the Pandemic Period

This research aims to analyze the influence of local government characteristics, specifically Gross Regional Domestic Product (GRDP), on Indonesia during the pandemic. Economic growth is a key component of the Sustainable Development Goals (SDGs), as outlined in point eight of the 17 SDG goals. The Covid-19 pandemic has significantly impacted local government administration, leading to a decrease in regional income in some regions of Indonesia. This research employs a quantitative approach, utilizing multiple linear regression analysis for the analysis. The results reveal that the variables of area size and the number of Regional Apparatus Organizations (OPD) do not have a significant impact on economic growth in Indonesia. In contrast, the variable of Regional Original Income (PAD) demonstrates a significant influence on Indonesia’s economic growth. Moreover, when considered simultaneously, the area size, the number of OPD, and PAD collectively exert a significant impact on the economic growth in Indonesia during the pandemic. These findings suggest that local governments should allocate greater efforts and resources to foster economic growth, recognizing it as a crucial element for achieving the SDGs in Indonesia. Keywords: economic growth, local government characteristics, Sustainable Development Goals (SDGs)

Analisis Perencanaan Pembangunan Jaringan Fiber Optik pada Pemerintahan Kota Palembang

To communicate and share data, the Palembang city government's regional apparatus work unit (SKPD) office requires an immediate internet connection. The SKPD office is still using various internet service providers (ISPs) at this time, so any network issues won't be fixed immediately by the previous ISP. To resolve this issue, a separate network infrastructure centered in the Palembang mayor's office is required. The Palembang city government will be able to control the network because the SKPD offices will be able to communicate with one another and share data as a result of this.. The organization foundation that will be utilized is fiber optics, since fiber optics have a high web access speed, and have a steady sign so information move will be quicker, more successful and furthermore productive. This study employs the NDLC method, which is a method for building a computer network

PERAN CAMAT SELAKU PEMBINA DAN PENGAWAS PEMERINTAH DESA DALAM PENGELOLAAN KEUANGAN DESA DI KECAMATAN SUKOREJO KABUPATEN PASURUAN

The sub-district head as part of the regional apparatus has the task of coaching and supervising the management of village finances. Based on the Pasuruan Regent’s Regulations regarding the delegation of the Regent’s authority to the Subdistrict Head, the subdistrict Head’s duties are very important for the Village Government. The role of the sub-district head in the form of facilitation, consultation, recommendations and evaluation of village financial management must be truly carried out by the sub-district head to prevent the village from misuse of the village budget. This research uses qualitative approach with interview, documentation and observation methods. Apart from that, researchers also looked at several documents and records held by the District. The results of this research show that the sub-district head is carrying out his role as Trustees and supervisors are mostly represented by staff in charge of Finance Village so that the Village government feels dissatisfied because of the staff in charge of village finances is considered less competent.

Faktor yang Mempengaruhi Konsistensi Perencanaan dan Penganggaran pada Pemerintah Kota Kupang dengan Komitmen Organisasi sebagai Variabel Mediasi

The objective of this study is to comprehend the Kupang City Government's overall budget participation, planning and budgeting rules, opportunistic behaviour, consistency of planning and budgeting, and organisational commitment. Additionally, the study intends to assess the impact of budget participation, planning and budgeting regulations, opportunistic behaviour, and organisational commitment on organisational commitment. Finally, it seeks to ascertain whether these factors significantly affect the consistency of planning and budgeting in the Kupang City Government. This study also seeks to ascertain if organisational commitment acts as a mediating factor in the relationship between the consistency of planning and budgeting and budget participation, planning and budgeting laws, and opportunistic behaviour.The Kupang City Government's State Civil Apparatus (ASN) constitutes the study's population. Specifically, 114 ASN are actively involved in planning, budgeting, and reporting activities across all regional apparatuses. The SmartPLS programme is used for data analysis.The variables of budget participation, planning and budgeting regulations, opportunistic behaviour, and consistency of planning and budgeting in the Kupang City Government fall into the good category, according to the results of the descriptive statistical analysis, while organisational commitment is in the quite good range. Path analysis shows that organisational commitment, opportunistic behaviour, and budget involvement all significantly affect how consistently planning and budgeting occur. Regulating planning and budgeting, however, does not much affect how consistently planning and budgeting are done.While opportunistic behaviour does not significantly affect organisational commitment, budget participation and planning and budgeting requirements are proven to have a considerable impact. Additionally, the impact of budget participation and planning and budgeting regulations on the consistency of planning and budgeting is significantly mitigated by organisational commitment; however, the impact of opportunistic behaviour on the same is not significantly mitigated.