Regional Work Units Research Articles

PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN, SISTEM PENGENDALIAN INTERNAL DAN GOOD GOVERNANCE TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH (STUDI PADA SKPD KOTA BANDUNG)

This research aims to determine the effect of the implementation of government accounting standards, internal control systems, and good governance of government financial reports in SKPD (Regional Work Units) of Bandung City. The research method used in this research is a quantitative method with a descriptive and verification approach, while the data collection technique is carried out by distributing questionnaires to respondents, especially the head of the finance sub-division and finance section staff at SKPD Bandung City, the sample collection technique uses non-probability sampling specifically purposive sampling technique. Based on the calculation results, the coefficient of determination shows that the implementation of government accounting standards, internal control systems, and good governance has a 49% explanation on the quality of government financial reports in SKPD of Bandung City, the remaining 51% is attributed to other variables not examined in this study.

Moderation Of The Internal Control System On Factors Influencing The Quality Of Regional Financial Reporting

This study examines the Influence of Government Accounting Standards, SIMDA Implementation, and Human Resource Quality on the quality of local government financial reports, taking into account the moderating effect of the internal control system. It was conducted in 34 Regional Work Units (SKPD) in the Bengkulu province with 99 respondents. The results indicate that government accounting standards, SIMDA Implementation, and Human Resource Quality do not have a significant impact on the quality of local government financial reports. The internal control system does not moderate the impact of government accounting standards, but it does moderate the influence of SIMDA implementation and human resource quality on the quality of financial reports. There are limitations in the research sample due to some SKPD having employees who do not meet the research criteria.

IMPLEMENTASI PENANGANAN GELANDANGAN DAN PENGEMIS TERHADAP KETERTIBAN UMUM DI KOTA SERANG

Serang City is one of the areas that has social problems, in this case the presence of homeless people and beggars which is quite disturbing for public order. In an effort to deal with this, it has been regulated in Serang City Regional Regulation Number 2 of 2010 concerning Prevention, Eradication, Management of Disease and Society, However, if you look at the current reality, there is no visible decrease in the number of homeless people and beggars on the streets, in fact homeless people and beggars are increasing every year. This research aims to determine and analyze the implementation of handling homeless people and beggars on public order in Serang City in accordance with Regional Regulation Number 2 of 2010 and to find out and analyze sanctions for regulating public order towards homeless people and beggars in Serang City. This research uses a qualitative method in the form of observing phenomena that occur in society in depth. This type of research uses empirical juridical, an approach based on data obtained directly from the community as the first source through field research, which is carried out either through observations, interviews. as well as by reviewing statutory regulations. The results of this research show that: (1) Regional Work Units have not implemented the Regional Regulations optimally so that there has not been a reduction in the number of homeless people and beggars, (2) Existing sanctions in accordance with the applicable Regional Regulations have not been implemented for homeless people and beggars

Effect of Budget Goal Clarity and Budget Participation on Budgetary Slack: Information Asymmetry as Moderation in SKPD Palangka Raya City

This study examines the influence of budget goal clarity and budgetary participation on budgetary slack, with information asymmetry as a moderating variable. The research was conducted on 60 respondents from 20 Regional Work Units (SKPD) in Palangka Raya City. Using multiple regression and moderated regression analysis, the results show that budget goal clarity negatively affects Budgetary Slack, while budgetary participation positively affects it. Information asymmetry moderates both relationships, strengthening the effect of budget goal clarity and weakening the effect of budgetary participation on Budgetary Slack. These findings imply the importance of clear budget goals, managed participation levels, and minimized information asymmetry in reducing Budgetary Slack. The study contributes to the understanding of budgetary practices in local government units and provides insights for improving budget management in the public sector.

Human Resource Competence Effect on the Quality of Regional Work Unit of Financial Reports with the Government's Internal Control System

The purpose of this study is to examine the influence of human resource competence on the quality of financial reports of Local Government Work Units (SKPD), with the government internal control system as a moderating variable. This research adopts an explanatory approach utilizing quantitative methods. The population consists of 38 SKPD holding general functional positions responsible for financial reporting in the West Java Provincial Government. The sampling method employed is census, encompassing the entire population as the research sample. Data collection involves primary data gathered through questionnaires. Hypothesis testing utilizes Moderation Regression Model with the assistance of Statistical Product and Service Solution (SPSS) version 25. The findings of this study demonstrate that human resource competence has a positive and significant influence on the quality of SKPD financial reports. However, the government's internal control system does not enhance the influence of human resource competence on the quality of SKPD financial reports. Recommendations stemming from this research include urging the West Java Provincial Government to enhance human resource competence, particularly in accounting cycle skills and regulatory knowledge. Additionally, it is advised to strengthen the Internal Control System (SPIP) with a focus on effective communication of risk management, regular briefing sessions, workload analysis, implementation of measurable rewards and punishments, clear Standard Operating Procedures (SOP), and structured internal control monitoring.

Public Service Management Reform for District Regional Work Units (SKPD) in Indramayu Regency

Public Service Management Reform for District Regional Work Units (SKPD) in Indramayu Regency

Pengaruh Identitas Profesional, Locus of Commitment, Bystander Effect, dan Self Efficacy terhadap Niat Melakukan Whistleblowing

The aim of this research was to investigate how professional identity, locus of commitment, the bystander effect, and self-efficacy influence the intention to whistleblowing. This study builds on Taylor and Curtis (2010) application of the Theory of Planned Behavior (TPB) as its theoretical foundation. It employs a purposive sampling method, targeting respondents employed within regional working units (SKPD) in Sawahlunto City. Respondents consisted of employees who served as the Budget User Authorizations, Budget Makers, Budget Section Head, Commitment Making Officers, Pay Order Signing Officers, Head of Finance, Financial Administration Officers, Activity Technical Implementation Officers, Expenditures Treasurer, Treasurer of Goods, and Finance Staff. The data for this research was gathered through primary methods, using structured questionnaires distributed to 26 regional working units in Sawahlunto City. Hypothesis testing was conducted using IBM SPSS Statistics 25 software. The findings of the study reveal that: (1) Professional Identity not significant influence whistleblowing intention; (2) Locus of commitment positively significant influence whistleblowing intention; (3) Bystander effect not significant influence whistleblowing intention; (4) Self efficacy positively significant influence whistleblowing intention.

The Effect of Implementing an Internal Control System, Implementing Information Technology and Human Resource Competence on the Quality of Financial Reporting (Study of South Aceh Regional Work Unit)

The Effect of Implementing an Internal Control System, Implementing Information Technology and Human Resource Competence on the Quality of Financial Reporting (Study of South Aceh Regional Work Unit)

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

Influence of Budget Participation, Decentralization Structure, and Public Accountability on Leadership Performance (An Empirical Study on the Leaders of Regional Work Units in Cirebon Regency)

This study aims to analyze the effect of budget participation, decentralization structure and public accountability on leadership performance. The object in this study is the Regional Apparatus Work Unit (SKPD) of Cirebon Regency. The data used in this study are primary data. Data collection techniques by distributing questionnaires. The population in this study was 2 agencies and 10 agencies with a sample of 89 employees. The results of this study prove that: 1) Budget Participation affects the Performance of Leaders. 2) Decentralization Structure affects Leadership Performance. 3) Public Accountability affects the performance of the Leader. The data analysis used in this study was multiple linear regression using SPSS 25 for Windows Application.

Pengaruh Penggunaan Teknologi Informasi, Keahlian Pemakai, dan Intensitas Pemakaian terhadap Kualitas Informasi Akuntansi dengan Budaya Organisasi sebagai Variabel Moderasi

The aim of this research is to analyze the influence of the use of information technology, user expertise, and intensity of use on the quality of accounting information with organizational culture as a moderating variable in the Palembang city regional work unit (SKPD). The sample for this research was 266 respondents as government employees in SKPD Palembang City. Data was collected through a questionnaire and obtained 167 respondents. Data analysis in this research uses a PLS-based Structural Equation Modeling (SEM) approach using Smartpls. The tests carried out are convergent validity test, validity and reliability test, discriminant validity test, R-Square test. To test the hypothesis, the data from the research questionnaire were analyzed using bootstrapping calculations. The research results show that the use of information technology, user expertise, and intensity of use have a positive effect on the quality of accounting information. Meanwhile, organizational culture cannot moderate the use of information technology, user expertise, and intensity of use on the quality of accounting information. The implication of this research is that it can provide practical benefits for regional work units in the city of Palembang. Another implication is to support the theory of reason action in the study.

Enhancing Local Retribution as a Key Source of Local Revenue

Retribution serves as a pivotal source of revenue for the State, distinguishing itself from taxes through the provision of a direct reciprocal value to the payer. In essence, individuals or entities paying retribution receive a tangible benefit or service in return, a concept fundamentally different from the general revenue-generating nature of taxes. This study adopts a descriptive qualitative approach to explore the dynamics of retribution and its impact on the revenue generation of Gorontalo City. Utilizing financial data specific to this locale, the research zeroes in on the local government of Gorontalo City as its primary sample, employing documentation methods to collect and analyze data. The analysis process encompasses verification, categorization, in-depth analysis, and meticulous organization of data to identify strategic issues and opportunities. The study further integrates SWOT analysis as a strategic tool to outline the current landscape and pinpoint areas for improvement. A key recommendation emerging from this research is the imperative for relevant local government units, specifically the Regional Work Unit (RWU), to enhance the management, supervision, and provision of guidance related to local retribution payments. By doing so, Gorontalo City can significantly improve the efficiency of its retribution collection processes, thereby fostering sustainable growth in local revenue streams. This comprehensive approach not only aims at optimizing current operations but also at securing long-term financial stability for the region through improved retribution management practices.

The Empowerment Strategy On Fishermen Community In Pondok Kelapa Village, Pondok Kelapa Subdistrict, Bengkulu Tengah District, Bengkulu Province

The purposes of this study is to identify factors that affect the emerging of poverty and to formulate policy strategies in empowering fishermen communities in the village of Pondok Kelapa, Pondok Kelapa subdistrict, Bengkulu Tengah regency. This research was case study using descriptive methods. The number of sample (respondent) of the study was 30 (thirty) individuals, 5 (five) were from the regional work units of Bengkulu Tengah regency and 25 (twenty five) consisted of fishermen, traders (middlemen), and the fisherman's wives (traders). The methods of analysis used in this study were: (1) descriptive analysis used to describe the causes of poverty happening to the people in the study sites, and (2) SWOT analysis used to formulate strategies on empowerment of fishermen communities at the sites. Results of the study show that the identified social aspects were: the low education of respondents, the large number of family members that must be defrayed, and the unpredictable natural factors. In economic aspect, it was found that fishermen were affected by the fish catches and inadequate income. Whereas in the institutional aspect, it was found that respondents were enthusiastic to join the group, but the problem were as the knowledge and guidance was low. From the SWOT analysis, it was obtained five strategies to empower the fishermen community, namely: (1). Development of fisheries technology, (2). Development of appropriate technologies mastery, (3). Development of fisheries diversification, (4). Building of facilities and infrastructures for fishery business, and (5). Institutional reinforcement of coastal communities.

The Impact of Budget Planning and Budget Implementation on the Absorption of Regional Work Units (SKPD) in Indonesia

Budget performance, which is an embodiment of the principles of state financial reform, has not been fully implemented. There are signs that the budget absorption is not being used efficiently as possible, with attention still being directed toward the year’s end. The ability of the community to benefit will allegedly be delayed as a result. This study aims to analyze how SKPD Regional Work Units (regional administrative bodies) in Indonesia used its allocated funds. In this study, we employed secondary data collection methods. This study will discuss about all SKPD that work in the Indonesian provincial government. Multiple-linear regression was the method used for data analysis. The hypothesis testing table demonstrates that the budget planning variable has little bearing on how much money is spent. Budget absorption is significantly impacted by the budget implementation variable.
 Keywords: budget absorption, budget implementation, budget planning

PENGANGGARAN BERBASIS KINERJA DAN AKUNTABILITAS KINERJA PADA LEMBAGA PEMERINTAH

The aim of this research is to investigate the relationship between performance-based budgeting and performance accountability of government institutions. Government performance accountability is measured by indicators of program smoothness, budget implementation, performance indicators, financial analysis, evaluation reporting, and program duration. Performance-based budgeting uses measures of accountability and transparency, budget fairness, efficiency, and effectiveness as independent variables. Decisions are made by individuals who have power in the best interests. This research involved 39 department employees, secretaries, section heads, sub-division heads, and work subunits from the Regional Work Unit (SKPD) of the Environment and Forestry Service of Bengkulu Province who helped prepare the government budget. Data was collected through a questionnaire method, and respondents were given one. To analyze the data, the Spearman Rank test and hypothesis testing were used. The results of this research show that the three independent variables-implementation of performance-based budgeting with metrics of budget accountability and transparency, budget discipline, budget fairness, budget efficiency, and budget effectiveness-influence the performance accountability of government institutions

Determinants of Factors that Affect Accounting Fraud in Local Government Financial Management

This study aims to determine the effect of internal control systems, compliance with human resource regulations and competencies on accounting fraud in the regional financial management of the Gianyar Regency in Indonesia. The research method uses quantitative and data analysis techniques, including multiple regression and analysis of a questionnaire answered by the staff of the regional work unit in Gianyar Regency. Sampling in this study uses Non-Probability sampling with a Purposive Sampling technique, while the number of research samples is 144 questionnaires. The results of the study suggest that the internal control system has a negative effect on accounting fraud, regulatory compliance also negatively affects accounting fraud, and human resource competence has a negative effect on accounting fraud in the Regional Work Unit in Gianyar Regency.

Fraud prevention: A study of skepticism moderating variable

Fraud is bad behavior that can cause significant harm to the organization (Omar et al., 2016). Fraud must be prevented, but low emotional intelligence (EI) and professional commitment (PC) fueled by skepticism encourage actions that harm the organization to continue (Mohd-Sanusi et al., 2022). With skepticism as a moderating factor, this study aims to ascertain how emotional intelligence and professional commitment affect fraud prevention (FP). Forty-two respondents participated in this quantitative study of accounting department staff at the Regional Work Units (SKPD) Gowa Regency in South Sulawesi. SmartPLS 3.0 was used as this study’s analysis tool, and the questionnaires used to acquire the research data were from surveys. The moderation test results demonstrate two types of moderation: quasi-moderation and moderating predictors. Quasi-moderation demonstrates that the skepticism variable mediates the relationship between emotional intelligence and fraud prevention variables. The quasi-moderation variable interacts with the dynamic intelligence variable and is independent. Skepticism solely serves as an independent variable in the study model because it does not affect how the professional commitment and fraud prevention variables are related.

Financial Management of Regional Public Service Agency

The Regional Public Service Agency (BLUD) is a work unit in the Regional Work Unit which provides services to the community with flexibility in financial management, different fromregional financial management patterns in general. BLUD is part of local government and has flexibility in implementing business practices to improve community services. The BLUD financial management pattern provides flexibility in managing income, expenditure, cash, debts and investments. The Community Health Center (Puskesmas) has used the BLUD system since 2018, requiring the ability and awareness of human resources to run the system. Based on this, the aim of the research carried out is to see an overview of the implementation of government policies in the form of financial management of Regional Public Service Bodies which have been regulated in the Sumbawa Regent's Regulation Number 5 of 2020 concerning Financial Management Guidelines for Regional Public Service Bodies linked to Sumbawa Regency. To obtain the objectives of this research, the researcher used qualitative descriptive research using interview and observation instruments to collect data both directly and through documents. The results of the research that has been carried out provide an illustration thatPublic policy evaluation is closely related to the level of compliance and satisfaction with the financial management performance of BLUD community health centers. The results of this research can complement William Dunn's opinion or theory regarding public policy evaluation to focus on the level of compliance and performance satisfaction in evaluating public policies, which does not only focus on the values, goals and targets of a policy as measured by numbers

Regional Public Services Agency Income, Retribution Revenue, and Non-Capitation Funds BPJS Health at Kemayoran District Public Health Center, Central Jakarta Administration City

Regional Work Unit of Regional Public Services Agency has been granted the authority to manage the income generated by the services provided to the public in order to improve service quality. Retaliation is deducted from the costs of medical care that the uninsured patient pays. Whereas, Non-capitation funds paid by the Health Social Security Administrator (BPJS Kesehatan). This study aims to know the effect of Health Service Retribution Revenue and Non-Capitation funds of the revenue of BPJS Health toward income, how great the impact is. This study is done in Public Health Center in Kemayoran District. Quantitative method is used as the method of the study. And secondary data is used as the data of the study. Classical Assumption Test and Hypotheses Testing, such as multiple regression equations, are used as the statistic method. T test and f test with significant level 5%. The data is processed using SPSS 25 program. The results are based on Retribution Revenue data, Non-Capitation funds, and Regional Public Services Agency of Public Health Center Revenue in Kemayoran District in 2014 to 2018. All of the data showed that Retribution Revenue data, Non-Capitation funds and Regional Public Services Agency of Public Health Center Revenue results, significantly and positively toward BPJS services.

Evaluation of the E-Kinerja Application Implementation Policy at the Pamong Praja Police Unit Office of Kuningan District

The delegation of authority from the Central Government to Regional Governments plays a crucial role in expediting Bureaucratic Reform. One facet of this reform is the adoption of the E-Kinerja application across all Regional Work Units, prompted by employees deviating from their assigned duties and functions. Consequently, the work outcomes lack effectiveness, efficiency, transparency, and accountability. This research aims to assess the E-Kinerja application's implementation at the Kuningan Regency Civil Service Police Unit Office, identifying supporting and hindering factors and exploring strategies to overcome obstacles. Utilizing a case study method with a descriptive qualitative approach, key informants, including the Head of the Kuningan Regency Civil Service Police Unit, and supporting informants from various State Civil Apparatus, were interviewed. Findings indicate that some dimensions, such as Capability (Timeliness), Efficiency (Policy Process Efforts), Responsiveness (Apparatus and Leader Response), and Accuracy (Impact for the Agency and Government), are relatively optimal. However, certain dimensions, including Effectiveness (Ability), Efficiency (Policy Implementation Process), Adequacy (Human and Non-Human Resources), and Equity (Goal Achievement and Transparency), fall short of optimal performance. Understanding the extent of the E-Kinerja application's implementation at the Kuningan Regency Civil Service Police Unit Office is crucial for refining the reform process. Addressing deficiencies in the identified dimensions will be instrumental in enhancing the overall effectiveness and efficiency of bureaucratic functions, aligning with the broader objectives of Bureaucratic Reform.