Regional Asset Management Research Articles

THE INFLUENCE OF MOTIVATION, DISCIPLINE AND WORK EXPERIENCE ON EMPLOYEE PERFORMANCE WITH WORK ENVIRONMENT AS A MODERATION VARIABLE (A Case Study of Asn in Yogyakarta Province)

The aim of this study is analyzed the factors which influence the performance of the state civil servants (ASN / PNS) who work in the Regional Asset and Financial Management Agency in the Special Region of Yogyakarta. The object of this study are ASN because their performance was assumed not clearly detected. In this study their performance will be linked to work environment, motivation, discipline and work experience. The ASN who have long work experience, high motivation and high discipline resulted good performance. The study uses a moderation variable testing model. The Work Environment as a moderating variable that moderates the effect of the independent variable (motivation, discipline and work experience) on the dependent variable (performance). Work Environment is a working condition and facility faced by ASN. If the work environment is comfortable, ASN will be motivated to work well, so that performance is also high. Experienced ASNs tend to learn a lot from their experience so that their performance is higher. If the ASN is experienced and in a comfortable work environment, the performance will be higher. Likewise, if the ASN has a high level of motivation and discipline and is in a comfortable work environment, the performance will be even higher. The study was conducted by distributing questionnaires to ASN in the area of the Regional Financial and Asset Management Agency in all districts and cities of Wilayah DIY. Data obtained using multiple regression. The results of the data analysis show that the work environment has an effect on ASN performance. The work environment variable also moderates the relationship between work experience and performance.

Sistem Informasi Akuntansi BMD Terhadap Pengelolaan Asset Daerah Pada DPPKAD Kota Gorontalo

The purpose of this study was to determine the effect of regional accounting information systems on regional asset management. The method used in this study uses quantitative methods using simple regression analysis. The results in this study are the Regional Accounting Information System influences the Regional Asset Management. The independent variable studied had a contribution of 70.1% to the Regional Asset Management variable, while the other 29.9% was influenced by other factors outside the variable under study.

Analysis on the success factors in determining sales value of taxable object

This study aims to examine the contradiction in determining Sales Value of Taxable Object (SVTO) in accordance with fair market price in Bantul Regency and Yogyakarta City. This study elaborates the success factors of Yogyakarta City in determining SVTO which approaches the market price. The study used descriptive qualitative method with a case study design. The research data were obtained using in-depth interview and document review. The theoretical basis used was the pressure of isomorphism in institutional theory (DiMaggio & Powell, 1983). The preliminary research was conducted at five Primary Tax Offices of Directorate General of Taxes (DGT) Regional Office in Daerah Istimewa Yogyakarta Province. The respondents of this study were employees of the Revenue and Regional Asset Management Office (BPKAD) Yogyakarta and Financial and Regional Assets Office (BKAD) Bantul. The results show that SVTO determination in Bantul is influenced by normative isomorphism pressure because Bantul follows the group norms of surrounding local governments. On the other hand, SVTO determination in Yogyakarta is influenced by coercive pressure because Yogyakarta tends to follow the laws and regulations. The essential lessons from Yogyakarta City are the readiness of regulations, use of reliable data, incentive provision, increase in the untaxable value of the sales value of taxable object, extensive socialization, and recruitment of appraisers. Bantul should refer to the Laws and Yogyakarta City, as the best practices in determining SVTO. This research can be a preliminary of further research in a broader area or on nationwide level.

Analisis perlakuan akuntansi aset tetap pada Badan Pengelola Keuangan dan Barang Milik Daerah Kota Manado

The main task of government agencies is to provide services to the community whose quality can be improved by the use of fixed assets to achieve the duties and functions of government agencies. The presence of Government Regulation (PP) of the Republic of Indonesia Number 71 Year 2010 concerning Accrual Based Government Accounting Standards is the momentum of changes in Government Accounting Standards from previously cash-based to accruals, to accrual-based and have major implications for the treatment of assets where depreciation is taken into account in the valuation of fixed assets. The purpose of this research is to find out the accounting treatment of Fixed Assets that are applied to the Regional Finance and Asset Management Agency (BPK-AD) of Manado City in accordance with Government Regulation No. 71 of 2010 statement No. 07. The research method used in this study is qualitative research. The results showed that the recognition of fixed assets, measurement or valuation of fixed assets, and depreciation of assets in the BPK-AD Manado City are in accordance with SAP No. 07, as well as the Manado City BPK-AD in the management of regional assets following a separate regulation made by the Manado city BPK-AD namely the Technical Bulletin (Bultek) as a reference to regulate and adjust regional asset management in accordance with SAP No. 07.

The Influence of Organizational Culture to Employee in The Financial and Asset Management Agency

In supporting the progress and development of an organization, it is very necessary to be carried out seriously and continuously in all fields and all aspects of life. The availability of quality human resources and have a high work ethic is the main capital of an organization to be aligned with other organizations. Without the individuals of each individual to try to progress without the need to be forced, an organization does not mean anything. In the financial and Asset Management Agency Regions Ulu Ogan Ogan, it has not been implemented organizational culture so well that Akunta Sector Employee Morale nAnd reporting is not optimal. The problem faced is how the influence of organizational culture on employee morale in the field of accounting and reporting in the Regional Financial and Asset Management Agency of Ogan Komering Ulu. The purpose of this study was to determine the influence of organizational culture on Morale Employees Sector Akunta n si and Reporting on Financial Management Board and Asset Ogan Ogan Ulu and useful as a reference for further research on organizational culture and Morale Employees Sector Akunta n si Dan Reporting. Hypothesis, positive effect on the organizational culture Employee Morale Affairs Akunta n si and Reporting on Financial Management Board and AssetOgan Komering Ulu. Data collection and management using literature study and field studies using observation, questionnaires, interviews and documentation. From the results of the discussion obtained by the correlation between organizational culture in an effort to improve the Employee Morale in the Field of Accounting and Reporting at the Financial Management Agency and the Ogan Komering Ulu Regional Assets obtained r value of 0.57. After consultation with conservative standards, it is located between 0,400-0,599 which is included in the medium relations. So that it can be said that there is a moderate influence between organizational culture on employee morale in the field of Accounting and Reporting at the Ogan Komering Ulu Regional Financial and Asset Agency.

The Effect of Motivation, Competence and Work Environment to the Management of Goods as a Regional Asset Manager in Padang City

This study aims to determine the effect of motivation, competence and work environment on improving the performance of goods administrators as employees of regional asset management in Padang City. The object of this research is the Management of Goods within the Padang City Government with studies conducted at the Regional Financial and Asset Management Agency. The total population is 481 people who manage goods, samples taken as many as 120 people randomly. Instrument testing is done by validity test and reliability test. Data analysis using multiple linear regression analysis and hypothesis testing. The results of this study found that motivation, competence and work environment had a significant effect on the performance of goods administrators as employees of asset management in the Padang City Government environment.

The Effect of Motivation, Competence and Work Environment to the Management of Goods as a Regional Asset Manager in Padang City

This study aims to determine the effect of motivation, competence and work environment on improving the performance of goods administrators as employees of regional asset management in Padang City. The object of this research is the Management of Goods within the Padang City Government with studies conducted at the Regional Financial and Asset Management Agency. The total population is 481 people who manage goods, samples taken as many as 120 people randomly. Instrument testing is done by validity test and reliability test. Data analysis using multiple linear regression analysis and hypothesis testing. The results of this study found that motivation, competence and work environment had a significant effect on the performance of goods administrators as employees of asset management in the Padang City Government environment.

IPTEKS PENGELOLAAN BARANG MILIK DAERAH (BMD) DI DINAS PEKERJAAN UMUM PROVINSI SULAWESI UTARA

Office of Public Works – Human Settlements and Spatial Planning is an Agency that engaged in infrastructure matter. In carrying out its functions Office of Public Works has a regional government facilities which named Goods for Regional Government, what is meant by Goods for Regional Government is a any goods obtained or purchased from Regional Development Budget. To support regional asset management effectively and efficiently and to create transparency in regional asset management policy, therefore regional government needs to own or develop management information system that reliable as a tool to create pattername’s report.Keywords : Goods for Regional Government

IPTEKS ANALISIS HASIL LAPORAN KEUANGAN DAN ASET SULAWESI UTARA

Analysis of financial statements is a study that records financial statements of a company or government in a period and describes the results of performance on the company or government. Excess financial statements know information about financial conditions, financial capacity, and changes in company capital in the previous period. The low quality of financial statements can result in data inaccuracies that are in the company or government.. Financial statements are very important information in economic decision making. By analyzing financial statements, government accountants can determine the right in making a decision so that government goals can be achieved. In the implementation of decentralization and autonomy, regions are given the right to obtain financial resources, which include, in the form of certainty the availability of funding from the government in accordance with government affairs, authority to collect and use regional taxes and levies, the right to obtain proceeds from national resources being in the area and other balancing funds, the right to manage regional wealth and obtain other legitimate sources of income, as well as funding sources. The new paradigm changes in the management of State property / State assets which are marked by the issuance of Government Regulation No. 27 of 2014 which is a derivative regulation of Law No. 1 of 2004 concerning State Treasury, has given rise to new optimism in the arrangement and management of State assets that are more orderly, obligatory and transparent in the future. In the management of regional assets requires legal principles that can be a strong foundation in a regional asset management mechanism to avoid irregularities.Keywords: Financial statements, regional assets, funds, regulations, obligations

PENGARUH DISIPLIN, KOMUNIKASI DAN MOTIVASI TERHADAP KINERJA PEGAWAI BADAN PENGELOLAAN KEUANGAN DAN ASET DAERAH (BPKAD) PEMATANG REBA

This study aims to describe discipline, communication, motivation and performance of employees in the Regional Financial and Asset Management Agency (BPKAD) in Pematang Reba. Furthermore, to know the influence of discipline, communication and motivation either partially or simultaneously to the performance of Employees of Financial Management and Regional Assets (BPKAD) in Pematang Reba. This research is an explanatory research with quantitative approach. The location of this research is in the Regional Financial and Asset Management Board (BPKAD) in Pematang Reba. The population in this research is all employees of Financial and Asset Management Agency (BPKAD) in Pematang Reba as many as 105 people. The technique of sampling in with the census sample technique that is all the population becomes the research sample, and the number of samples in this study is 104 people hereinafter called respondent. The result of data analysis shows that simultaneously organizational culture, commitment and work motivation have a significant effect to the performance of employees of Financial and Regional Asset Management Board (BPKAD) in Pematang Reba. Variables of discipline, communication, and motivation each have a significant effect on the performance of employees of the Financial and Regional Asset Management Board (BPKAD) in Pematang Reba. Keywords: discipline, communication, motivation and employee performance

PERANAN NOTARIS SELAKU PEJABAT PEMBUAT AKTA TANAH DALAM PROSES VERIFIKASI BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN DI KABUPATEN BANYUASIN

The results of this study indicate that the Sale and Purchase Agreements made before a Notary as Officer of Land deed is authentic deeds, but to be considered authentic deed, deed of sale before it is signed must be preceded by verification BPHTB for verification BPHTB is a requirement that has been determined by the Act that the Sale and Purchase Agreements will be signed after BPHTB paid and verified. The role of the Notary as Officer of Land deed in the manufacture of a deed of sale must ask the parties truth of BPHTB tax payments BPHTB, if the parties can not submit proof of payment BPHTB the Notary as Officer of the Land Deed authorizes to order and help the parties to pay for and verify BPTHB in DPPKAD to be able to implement sales and purchase agreement something. Supposedly verification conducted by Revenue Service of the regional asset and finace management (DPPKAD) is about truth and completeness of SSPD BPHTB and supporting documents but not the price of the transaction. Then the result of the verification hindrance in BPHTB SSPD becomes obstacles in the issuence of the deed Purchase sale.

Implementasi Peraturan Gubernur No. 34 Tahun 2010 Tentang Uraian Tugas dan Fungsi Unit Pelaksana Teknis Dinas Pengelolaan Keuangan dan Asset Daerah Kabupaten Serang

Implementation Governor Rules Number 34 Year 2010 a bout on the Description of Duties and Functions of the Regional Technical Implementation Unit in the Region of Banten Province in Technical Implementation Unit of the Department of Management of Regional Assets and Assets of Serang regency Suharyono, Regional autonomy provides local authorities to make the norm of about regional organizations. Peraturan Gubernur No. 34 Tahun 2010 on Duties and Functions of the Office of Technical Implementation Unit Banten Provincial structured as public policies that govern the work system UPT UPT organization in order to run effectively. The purpose of this study was to analyze the impact of public policy on the effectiveness of the organization at the Technical Implementation Unit Office of Financial Management and Asset Serang District. This research is using qualitative approach. The object of this research is the UPT Office of Financial Management and Asset Serang district, Banten Province. Based on the interview with the Head Unit, Head of Sub Division of Administration, staff and staff PKB and BBNKB Other revenues can be concluded that the public policy that t Peraturan Gubernur No. 34 Tahun 2010 on Duties and Functions of the Office of Technical Implementation Unit Banten Provincial UPT has been run by the Department of Finance and Asset Management Serang regency well. Order Unit Office of Financial Management and Asset Serang regency in implementing public policies impact on the ongoing activities of organiasi effectively.

EVALUASI SISTEM PEMBINAAN, PENATAUSAHAAN, DAN PENGAWASAN PENGELOLAAN BARANG MILIK DAERAH PADA BPK-BMD DI PEMERINTAHAN KABUPATEN MINAHASA

The management of local asset is part of the regional financial management. Since the enactment of regulation of asset management area is expected to be a reference and strength of local government in managing its regional asset. To apply the system in accordance with Permendagri No.19 year 2016 supervision and coorperation required to carry out the process of recording asset at SKPD level as well as management of regional assets including BPK BMD Minahasa district. The purpose of this study is to find out how the application on the system of coaching, administration, and supervision of goods in the management of local assets in BPK BMD Minahasa whether in accordance with Permendagri No.19 year 2016. The method used in this research is descriptive qualitative analysis method. The results showed that the implementation management of local asset, especially the coaching, administration, and supervision of assets in BPK BMD Minahasa accordance with Permendagri No.19 yaers 2016. Not yet supported IT equipment that has not been compatible with that asset user and the lack of human resources becomes an obstacle asset management in BPK BMD Minahasa.Keywords: asset, coaching, administration, supervision

Bureaucracy Transformation in Management of Regional Assets in East Kutai Regency

Bureaucracy Transformation in Management of Regional Assets in East Kutai Regency

Determinants of Accounting Frauds

This study aimed to examine a number of factors that affect the accounting fraud. This study used the variables consisting of information asymmetry, organizational commitment and individual morality. Theauthors study surveyed the employees at the Office for Management of Regional Revenue, Finance and Assets (Dinas Pendapatan Pengelolaan Keuangan Aset), Yogyakarta Province. This study uses convenience sampling technique method. The data from 96 respondents revealed that the variables of information asymmetry and organizational commitment significantly enhanced the accounting fraud while the individual morality significantly diminished the accounting fraud.

Analisis Indeks Kepuasan Masyarakat Terhadap Kualitas Pelayanan Pada Badan Pengelolaan Keuangan Dan Aset Daerah Kabupaten Kutai Kartanegara

This research was conducted at the Regional Finance and Asset Management Agency of Kutai Kartanegara Regency. This study aims to measure the level of public satisfaction with services that have been done by BPKAD Kukar. To measure the level of satisfaction is used Public Satisfaction Index as listed in the Ministerial Regulation No.16 of 2014. This study used 43 respondents consisting of various elements of both community organizations, business, and government. From the results of the study showed that the value of the Satisfaction Index showed good condition or with score average of 2.91 with 4 scale or equal to 69,69 with 100 scale. The value of IKM and IKM Conversion Intervals indicates that the Quality of Service in BPKAD falls into Category B with Good Service Unit Performance indicating that the quality of BPKAD Kukar service is in good categoryKeywords : Index of Public Satisfaction, Service

The capacity gap: Understanding impediments to sustainable drinking water systems in rural Newfoundland and Labrador

This article outlines the results of a two-year research project that examined drinking water challenges in rural and small-town Newfoundland and Labrador. A mixed-methods approach was used, including literature review, media scans, a driver-pressure-state-impact-response analysis, policy workshops, community surveys and consultations, case studies and key informant interviews. This interdisciplinary study examined four interrelated components of drinking water systems: source water quality and quantity; water infrastructure and operations; public perception, awareness and demand; and policy and governance. Issues identified include: aging, degrading and inappropriate infrastructure; high disinfectant by-products; use and misuse of chlorine; long-term boil water advisories; use of untreated water sources; and minimal source water protection. As other studies have found elsewhere in Canada, local actors in Newfoundland and Labrador communities of 1000 or fewer often exhibit inadequate technical/human, social, institutional and financial capacity to address their drinking water challenges. New water policies and governance arrangements are needed that emphasize strategic and efficient investments, including the utilization of regional approaches, long-term planning and asset management activities. Furthermore, greater focus is needed on capacity development and the engagement and education of decision makers, staff, the public, and other groups that can help local governments address their drinking water challenges.

PENGELOLAAN KEKAYAAN DAN ASET DAERAH

In the autonomy, local goverment is required to optimize resource of assets or wealth of the region so as to contribute local region revenue (PAD). This study is to analyze and to identify strengths, weaknesses, opportunities, barriers and strategies in asset management Jember area as efforts to optimize revenue in Jember. The analysis used in this study is a descriptive analysis and a SWOT analysis and Analytical Hierarchy Process (AHP). SWOT analysis is used to identify the influence of internal factors and external factors strengths weaknesses opportunities and obstacles in the area of asset management optimization. AHP analysis to capture the perception of decision makers on regional asset management optimization strategies. The results show that the appropriate strategy for the government in managing assets Jember area is a defensive strategy, so that asset management optimization policies is through increasing the availability of supporting infrastructure and adequate human resources development and the importance of a partnership with a third party

Fiscal Decentralisation and Sustainable Development: Lesson from Local Government Levels in Indonesia

Indonesia introduced fiscal desentralisation when the central government enacted Law No. 25/1999 on fiscal balance between the central government and the local governments. This law was later revised as Law No. 33/2004 and is widely known as the ‘new direction of fiscal relationship’ which guides the intergovernmental financial relationship between central and local government in Indonesia (Brojonegoro & Asanuma, 2003; Suharyo, 2009). According to the law, local governments have two major sources of revenues to finance their expenditures: own-source revenues and intergovernmental transfers. Own-source revenues are revenues raised by local governments from their local sources, consists of taxes, levies, proceeds from the management of regional assets set aside for the purpose, and other source of revenues. While intergovernmental transfers consist of Revenue Sharing from natural resources and taxes, General Allocation Funds (Dana Alokasi Umum, or DAU), and Specific Allocation Funds (Dana Alokasi Khusus, DAK). The fiscal desentralisation law established principles on the intergovernmental financial relationship between central government and local governments, which take the forms of devolution, deconcentration, and co-administration of tasks. Through those forms, most authority and responsibility of the central government was devolved to local governments, including the financial responsibility over the provision of public goods and services at local levels. This study examines the arguments in favor of the impact of fiscal desentralisation on the economic development at local levels through the public financing capacity. The methodological approach was qualitative and quantitative modes of inquiry. The analysis on the fiscal budget includes the revenues and expenditures assignments, the trends on the local government expenditures, revenue desentralisation and financing capacity, as well as the roles of intergovernmental transfers within the local budget. This study was undertaken upon the economic arguments on fiscal desentralisation to increase the revenues or fiscal autonomy of sub-national governments (Falleti, 2005) and provides autonomy to local governments in the provision and financing of public goods (Brueckner, 2008). Fiscal decentralisation exists when sub-national governments have powers given to them by the constitution or by legislation, to raise taxes and/or carry out spending activities within clearly established legal criteria (Tanzi, 2000). This study therefore seeks to examine whether fiscal desentralisation in Indonesia increases the financing capacity of local governments, thus promoting local economic development.The results from this study demonstrate that the practice of desentralisation in Indonesia has shown that various reforms have affected the political and administrative system in Indonesia and also the arrangements of authority and financial responsibility between the central government, and the local governments (province and district/city). Under desentralisation policy, the central government gives authority in most areas of governance to local governments. It is however, the central government that retains responsibility for national planning, control on national development, intergovernmental fiscal arrangements, the state administration and economic institutions system, training and human resource empowerment, utilization of natural resources, strategic high level technology, conservation, and national standardization. Such arrangements have changed the mechanism of accountability among central and local governments in Indonesia. Fiscal data analysis performed for provinces, districts and cities in Indonesia indicate that most local governments are still highly dependent on the fiscal transfers from the national governments in performing their public financing functions. As such, the sustainability of local development can be achieved in the long run.

Faktor-faktor yang Mempengaruhi Efektivitas Kerja Dinas Pengelolaan Keuangan dan Aset Daerah (DPKAD) Kota Semarang dalam Penarikan Pajak Reklame di Kota Semarang

Achievement of Organization Direction Attainment on Regional Asset and Financial Management Agency (RAFMA) of Semarang City in advertisement tax collection, become the backround of this research. Purpose of this research were giving contribution and increasing Local Revenue. The problem that happen how was work effectiveness on RAFMA in advertisement tax collection on Semarang City? Purpose of this research was to conceiving and analyzing RAFMA effectiveness in advertisement tax collection on Semarang City, based on Factors that affecting the implementation. An attempt to answer the problem and research objectives is done by using the theory of measuring the effectiveness of the Organization as well as the effectiveness of contributor criteria as factors that affect the organization. The object of research is the field of tax areas are located in Regional Asset and Financial Management Agency (RAFMA) of Semarang City. The result showed that RAFMA of Semarang City “is not effective”, in a bid to accomplishment of an objective related to tax collection ads in semarang city. It is affected by factors such as a shortage of employees and equipment, the division of work is too obvious, which has not been service system still complicated, the absence of a valid about the amount of data ads in the city of semarang, and the problem of the low public awareness to pay the tax billboard. Advised to RAFMA of Semarang City acted more innovative and active by sending through the other media, as a magazine, radio, or website belonging to the department. Centralizing budget for facilities and infrastructures are lacking. Cooperate with dinas-dinas related for collecting data reexamined against ads spread in city semarang.Repair service system using “One Stop Service (OSS) System” system or one roof service system.