Regional Work Units Research Articles

Type of Performance Measurement System and Management Commitment

This study aims to categorize the performance measurement system and management commitment of Bengkulu regional apparatus, and obtain empirical evidence of the relationship between the performance measurement system and management commitment. This study uses a quantitative approach with a survey method. Primary data was collected using a questionnaire distributed to elements of leadership and staff involved in the planning, implementation and/or supervision process at the Regional Work Units (SKPD) in Bengkulu. The results show that the SKPD performance measurement system is categorized in the worst case with management commitment in the category of getting started but limited performance. Empirically, the performance measurement system has a relationship with management commitment.

The Effect of Pressure, Opportunity, Rationalization, Gender, and Workload on The Action of Fraud

This research aims to test the effect of financial pressure, opportunity, rationalization (fraud triangle), gender, and workload on the action of fraud. The data used in this research is the primary data using questionnaires that were distributed to 60 respondents with the technique of sampling slovin. The respondent of this research is an academic community of regional work unit of Department of Accounting, Faculty of Economics and Business, Yogyakarta "Veteran" National Development University. This research using quantitive methods such as multiple linear regression analysis. This research found that the action of fraud is not affected by pressure, opportunity, rationalization, gender, and workload.

PENGARUH PENERAPAN SISTEM INFORMASI PENGELOLAAN KEUANGAN DAERAH, DAN PELATIHAN PENGELOLAAN KEUANGAN TERHADAP KUALITAS LAPORAN KEUANGAN PADA SKPD KOTA BANDA ACEH

This research aims to examine the impact of the application from Regional Financial Arangement Information System (SIPKD),and financial management training to financial reports quality of Banda Aceh City regional work unit (SKPD). Method of collecting data, used a questionnaire technique. The samples number are 78 employees who prepare financial statements at SKPD in Banda Aceh City. Using purposive sampling method, the respondents were selected. This research applies a quantitative analysis method with this calculation process assisted by the Statistical Product and Service Solutions (SPSS) application program. The outputs obtained are, the application from Regional Financial Arangement Information System (SIPKD) had a effect but is not significant impact to financial reports quality of Banda Aceh City regional work unit (SKPD), whereas financial management training had a significant impact to financial reports quality of Banda Aceh City regional work unit (SKPD) financial statements

PENGARUH EFEKTIVITAS PENGENDALIAN INTERNAL, ASIMETRI INFORMASI DAN KETAATAN ATURAN AKUNTANSI TERHADAP KECURANGAN AKUNTANSI

The purpose of this research is to examine the influence of effectiveness of internal control, information asymmetry and fidelity to accounting rules on accounting fraud. The population in this study is the regional work unit of Aceh Besar District, which the sampling technique uses non probability sampling with purposive sampling method. Respondents who are the object of this research are those who are most responsible for regional financial management consisting of the Head of Institution, Technical Activity Management Officer (PPTK) or Secretary and Head of Finance at 34 SKPD. Data analysis method used is multiple linear regression with the help of STATA 15. The result of this research shows that (1) effectiveness of internal controls, information asymmetry and fidelity to accounting rules has an effect on accounting fraud (2) ) effectiveness of internal controls has an effect on accounting fraud (3) information asymmetry has an effect on on accounting fraud and (3) fidelity to accounting rules has an effect on accounting fraud.

Analisis Pemindahan Pusat Administrasi Pemerintahan Kabupaten Aceh Utara terhadap Pelayanan Publik

Based on the Regulation of Republic of Indonesia Government No. 18 of 2003 concerning the Transfer of the Capital of North Aceh Regency from Lhokseumawe to Lhoksukon, thus it need to be moved immediately. However, the transfer of the administrative center of North Aceh Regency from Lhokseumawe to Lhoksukon was not optimal and had a negative impact on the slow access to public services, negative development of economic growth, and hindered development of North Aceh Regency itself. This study aims to determine and explain the cause of the delay in moving the Administrative Center of North Aceh Regency from Lhokseumawe City to Lhoksukon City. Method in this research uses a qualitative study with descriptive approach. The data were obtained from the results of field research based on observations, interviews with relevant informants, documentation, and literature. The theory used in this research is the theory of public administration and public service. The results showed the delay in moving the Government Administrative Center of North Aceh Regency due to the absence of supporting tools for public services, limited budget allocations, and the political reasons for controlling the assets of North Aceh Regency in Lhokseumawe City. Then the process of implementing the transfer of the Regional Work Unit (RWU) to date from 26 RWU, only 6 RWU which have been moved to Lhoksukon, and this has resulted in the inefficiency of services provision. It is recommended that the North Aceh government in providing public services to the community must prioritize good public service standards in accordance with the principles of good and right public services. In providing services, the government as the service provider must prioritize the public interest and not make the excuse that there is no means of supporting public services as an obstacle to the ongoing process of public service. Then it is expected that regional governments increase budget allocations to meet the needs of moving the administrative center of North Aceh Regency. As well as immediately transferring assets so that Government Regulation No. 18 of 2003 can be fulfilled.

Pengaruh Gaya Kepemimpinan, Sistem Informasi dan Standar Akuntansi Pemerintah terhadap Kinerja Organisasi pada Pemerintah Kota Bima

This research is done to find out the effect of leadership style, accounting information system and government accounting standard on government organizational performance of Bima City. It is applied to 31 regional work units (SKPD) in Bima City by taking the object of echelon II, II and IV echelon officials. This study uses a descriptive method with a quantitative approach. The type of data used is primary data obtained from distributing questionnaires to research respondents. There were 89 of questionnaires carried out and 80 questionnaires were analyzed. Data analysis is using multiple linear regressions with SPSS V.20. Based on the results of the t-test data analysis test, it shows that the leadership style variable has a significant positive effect on the government organizational performance of Bima City with a t-count value (3.746) > t-table (1.991), the accounting information system variable has a positive significant effect on the government organizational performance of Bima City. with a t-count value (3.322) > t-table (1.991) while the accounting standard variable has no significant effect on government organizational performance of Bima City with a t-count value (1.446) < t-table (1.991). Based on the results of the F test, it shows that leadership style, accounting information systems and accounting standards simultaneously have a significant effect on the government organizational performance of Bima City.

Leadership, Motivation and Work Discipline in Achieving Work Achievement; Studies on State Civil Servants at the Regional Financial and Asset Management Agency (RFAMA), Kendari City

As a Regional Work Unit (SKPD), the position of RFAMA is very vital in regional financial management so that leadership, discipline and work motivation are absolutely necessary in providing excellent service to interested parties. It's just that, the work achievement of the Kendari City RFAMA has not been published so far, so it is important to do this research. The purpose of this study was to analyze the partial influence of Leadership Style, Motivation and Work Discipline on work achievement and the simultaneous influence of Leadership Style, Motivation and Discipline on work achievement. The research sample of 60 people was taken by census or all employees. Data obtained through questionnaires and observations. The assessment instrument uses a Likert scale (1-5). The level of confidence used in the item validity test in this study was 95%. Data were analyzed by multiple linear regression using the statistical package for social science (SPSS) version 26.0 for Windows. The results showed that partially each of the Leadership Style, Motivation and Work Discipline variables had a positive and significant effect on work achievement. This means that the Leadership Style has been good and can be accepted by all employees so that it can improve work achievement in the scope of RFAMA in Kendari City. With high work morale and work motivation that is owned, will be able to improve work achievement in the scope of RFAMA Kendari City. These findings also indicate that high work discipline and enthusiasm for obeying the existing rules and being responsible for the assignments given will be able to improve work achievement in the scope of RFAMA in Kendari City. The next finding is that simultaneously the variables of Leadership Style, Motivation and Work Discipline together have a positive and significant effect on work achievement. This shows that a good Motivational Leadership Style and Work Discipline can improve work achievement of employees at the Kendari City RFAMA Office.

Competency Analysis of Human Resources and the Use of Information Technology on the Quality of Financial Reports in the Local Government of the City of Makassar

This research is motivated because the role of human resources is very important in supporting public services. This study aims to examine the effect of human resource competence and the use of information technology on the quality of the financial reports of the Makassar City government. This research is also a quantitative approach, using primary data through interviews and questionnaires. Respondents in this study were part of the financial manager of the 26 regional work units (SKPD) of Makassar City. The variables in this study are the capacity of human resources and the use of information technology as for independent variables, and the quality of local government financial reports as the dependent variable. Data analysis used statistical methods with multiple regression analysis. The results show that the competence of human resources has a positive effect on the quality of local government financial reports. Indicates of the higher the competence of human resources in regional work unit to use of information technology has a positive effect on the quality of local government financial reports, the higher the level of use of information technology, the better it will be in producing quality local government financial reports that apply in City of Makassar. Besides of that, the leader in management should support the implementation of the local financial accounting system and internal control to order the improving of quality of local government financial report to be more optimal.

Analysis of the Effect of Competence and Soft Skill on Employee Performance with Job Satisfaction as Intervening Variable at the Regional Social Services of South Tapanuli Regency

Efforts to improve the performance of local governments are a challenge for regional work units to improve the welfare of local people. The performance of public services in South Tapanuli which still looks unprofessional does not just happen, but is a consequence of the existence of a bureaucratic design that is not prepared as a public servant. Service in the social sector is one form of public service that is very important. Some people who need services complain because the services at the Regional Social Service Office of South Tapanuli Regency are not yet optimal. As a result, the implementation of the main tasks and functions of the Regional Social Service of South Tapanuli Regency cannot be achieved optimally. Therefore, it is important to see how competence and soft skills through satisfaction improve performance at the South Tapanuli Social Service. The purpose of this study was to analyze the effect of competence, soft skills on employee performance through job satisfaction as an intervening variable at the Regional Social Service Office of South Tapanuli Regency. The population of this research is ASN who work in the Regional Social Service of South Tapanuli Regency, amounting to 30 people. Data analysis is descriptive analysis and path analysis using SPSS software. The results showed that competence and soft skills directly had a positive and significant effect on job satisfaction, then competence, soft skills and job satisfaction also had a positive and significant effect on employee performance. Indirectly, job satisfaction is able to positively and significantly mediate the relationship between competence and soft skills variables on employee performance. Keywords: Competence, Soft Skill, Job Satisfaction, Employee Performance.

Effect of Performance-Based Budgeting and Financial Reporting Systems on the Performance Accountability of Bekasi Regency Government Agencies

This study aims to determine and analyze the effect of performance-based budgeting and financial reporting systems on the performance accountability of Bekasi Regency Government Agencies. This study uses a quantitative survey method by distributing questionnaires to the finance department in each regional unit of Bekasi Regency. The population in this study were 38 regional work units of Government Agency Performance Units (SKPD) in Bekasi Regency. Determination of the sample with this study using random sampling method so that a sample of 125 people was obtained where 3 to 4 people were in the finance department in each regional unit in Bekasi Regency. The data were analyzed using descriptive statistical analysis and partial least squares analysis (SEM-PLS) with the smart PLS 3.0 software program. The results of this study indicate that performance-based budgeting has a significant effect on the performance accountability of Bekasi Regency Government Agencies. Financial reporting systems has a significant effect on the performance accountability of Bekasi Regency Government Agencies.

Strategi Pengelolaan Kawasan Permukiman Kumuh di Kota Gorontalo

The study aims at analysing the management strategy of slums areas. In addition, this study is carried out in all slums in Gorontalo City. The techniques and procedures employed in this study are survey, FGD (Focus Group Discussion), and interview. At the same time, the analysis method is done by applying a quantitative approach, where the analysis for scoring the aspects of slum levels referring to the Regulation of the Minister of Public Works and Housing (PUPR) Number 14 of 2018, the measurement of priority aspects in handling slums using AHP (analytic hierarchy process) analysis, and management strategy applying SWOT analysis. Finding reveal that 1) the slum level in Gorontalo City is in the light slum category with the biggest problem is Drainage for 42% and the slightest problem is potable water for 23%, 2) the priority aspect in handling slum are potable water for 42,25%, 3) the management strategies of slum area are performed by enhancing collaboration between regional and central programs with the provision complete supporting documents to meet technical planning criteria that have good quality, improving the role of Housing and Settlement Working Group (POKJA PKP) in supporting program coordination, advocacy of Regional Working Unit and stakeholders in Gorontalo City, and providing strategic inputs proposing a planning budget for slum area management. In addition, the management strategy is carried out by preparing planning documents for the handling of slums that are integrated with other planning documents and increasing the role of social institutions in the community in supporting the handling of slums.

Strategi Pengelolaan Kawasan Permukiman Kumuh di Kota Gorontalo

The study aims at analysing the management strategy of slums areas. In addition, this study is carried out in all slums in Gorontalo City. The techniques and procedures employed in this study are survey, FGD (Focus Group Discussion), and interview. At the same time, the analysis method is done by applying a quantitative approach, where the analysis for scoring the aspects of slum levels referring to the Regulation of the Minister of Public Works and Housing (PUPR) Number 14 of 2018, the measurement of priority aspects in handling slums using AHP (analytic hierarchy process) analysis, and management strategy applying SWOT analysis. Finding reveal that 1) the slum level in Gorontalo City is in the light slum category with the biggest problem is Drainage for 42% and the slightest problem is potable water for 23%, 2) the priority aspect in handling slum are potable water for 42,25%, 3) the management strategies of slum area are performed by enhancing collaboration between regional and central programs with the provision complete supporting documents to meet technical planning criteria that have good quality, improving the role of Housing and Settlement Working Group (POKJA PKP) in supporting program coordination, advocacy of Regional Working Unit and stakeholders in Gorontalo City, and providing strategic inputs proposing a planning budget for slum area management. In addition, the management strategy is carried out by preparing planning documents for the handling of slums that are integrated with other planning documents and increasing the role of social institutions in the community in supporting the handling of slums.

The role of community protection institution in disaster management at West Java, Indonesia.

This research aimed to establish a mechanism of evolution of community protection, identify the support of facilities and infrastructure needed in facilitating the implementation of the tasks and functions of Linmas, especially in disaster management and formulate community protection institutions that are appropriate to the needs and capacities of the regions. The research method is carried out by a qualitative approach that is using focus group discussion (FGD) based on experience and perceptions of the benefits and impacts of the community protection unit’s guidance in West Java province. The results show that the community protection institutions are needed in improving the independence of the community in tackling any disaster that is faced by an organization in which at least have the ability and skills in the field: early prevention, peace and orderly of safety fibre, health and psychologist and public and social work. The practical implication of this research is that the local government should empower the community protection unit through the regional work unit or related stakeholders in conducting training and facilitation of training and improving skills so that they can carry out their duties better.

Self-Efficacy, Work Motivation, Budgetary Participation, Budget Targets, Accountability and Managerial Performance: Evidence from Aceh, Indonesia

Objective– This study aims to analyze the role of self-efficacy and work motivation on the relationship between budgetary participation, clarity of budget targets, and accountability with managerial performance in regional work unit in Aceh province, Indonesia. Design/methodology– The population in this study was all regional work units in Aceh Province while the samples were drawn from all regional work units of Pidie Regency, Pidie Jaya Regency, and Bireun City which has a total of 147 regional work units. The number of respondents in this study was 441 obtained from the sample of each regional work units which consist of 3 respondents. Results –The results showed that budgetary participation, clarity of budget targets, accountability, self-efficacy, and work motivation had an effect on managerial performance in regional work units in Aceh province. Meanwhile self-efficacy moderated the influence of budgetary participation, clarity of budget targets, and accountability on managerial performance and work motivation moderated the influence of budgetary participation, clarity of budget targets, and accountability on managerial performance in regional work units in Aceh province.

Pengaruh Partisipasi Anggaran, dan Kejelasan Sasaran Anggaran Terhadap Kinerja Manajerial Dengan Komitmen Organisasi Sebagai Pemediasi (Studi kasus pada Pemerintah Daerah di Jawa Tengah)

The aim of this study is to analyze: 1) the influence of budgetary participation on organizational commitment; 2) the influence of clarity of budget targets on organizational commitment; 3) the influence of budget participation on managerial performance; 4) the influence of clarity of budget targets on managerial performance; 5) The influence of organizational commitment on managerial performance. The population used in this study is the Regional Work Unit (Satuan Kerja Perangkat Daerah) of Central Java Province, while the sample in this study is the section head, subdivision head, and department head involved in budgeting in each SKPD of Central Java Province. The results of this study are 1) budget participation has a positive effect on organizational commitment; 2) clarity of budget targets does not affect organizational commitment; 3) budget participation has a positive effect on managerial performance; 4) clarity of budget targets has a positive effect on managerial performance; 5) organizational commitment has no effect on managerial performance.

The Effect of Leadership, Motivation and Job Satisfaction on Organizational Commitment

Public sector organizations or government organizations are actually pioneers in advancing a region. Success in advancing an area can be seen from how well individuals are in their commitment to the organization. This study aims to determine the effect of leadership, motivation and job satisfaction on organizational commitment at echelon 2, 3, and 4 in the Luwu Regency Regional Work Unit (SKPD) with a sample of 87. This study concludes that leadership, motivation and job satisfaction have a significant effect. either partially or simultaneously.

Pengaruh Disiplin dan Motivasi terhadap Kinerja Pegawai pada Badan Pengelola Pajak dan Retribusi Daerah (BPPRD) Kota Jambi

Humane resource management is a process that consists of planning, organizing, leaders andcontrolling activities related to job analysis, job evaluation, procurement, development, compensation, promotion, and termination of employment in order to achieve the stated objectives. The method used in this research is the study of literature’s, a study conducted by using literature and writer’s that is closely related to the object of study, which is intended to obtain studid. Besides theory and information sourced from the internet. BPPRD is one of the Regional Work Units covered by the Jambi City Government which was formed based on Jambi City Regional Regulation Number 14 of 2016 concerning the Establishment and Composition of Regional XDevices of Jambi City and JambiH Mayor Regulation Number 60 of 2016 concerning Position, Organizational Structure, Tasks,e and Functions and Work Procedures at the Jambi City BPPRD. Based on the results of the regression analysis it was concluded that the regression equation Y = 12559,175 + 5.284X1 + 7.165X2 + e, with R square 0.888. simultaneously has a rsignificant positive influence between discipline and motivation on the performance of employees with a significant value of 0,000. While quantitatively there is an influence of discipline on employee performance with a significant value of 0.68 and rmotivation towards employee performance with a significant value of 0.003. Because in this study discipline and motivation have a significant effect simultaneously on employee performance. Then it must be more attention and improved again, so that discipline and motivation on employee performance can be better in the future.

The Effect Social Influence on the Interest in Implementation A Regional Financial Management Information System (SIPKD) in Padang City Goverment

This study aims to examine the effect of a social influence on the interest in implementation a regional financial management information system (SIPKD) in Padang PEMKOT. This study is all regional work units that use the regional financial management information system and is also based on the results of the 80 respondents who used the regional financial manager information system who has worked in the Padang City Hall government. In addition, this study uses research respondents who are distributed directly and uses simple linear regression techniques that aim to test research data with the help of SPSS 25. The study uses the social influence of independent variables and one dependent variable, namely: interest in implementation regional financial management information system. The results showed that social influence has a significant influence on the interest in implementation a regional financial management information system.

Situation Analysis of Tuberculosis to Accelerate the Role of All Regional Stakeholders in Kendal

BACKGROUND: The prevalence of TB in Kendal Regency from 2007 to 2011 has inclined to increment. In 2007, TB prevalence was 55 per 100,000 population, and it became 121 per 100,000 population in 2011.
 AIM: The present study aims at obtaining Kendal district government policy to decrease the number of TB cases in the Kendal Regency.
 METHODS: The method of situation analysis involved secondary and primary data analysis, field survey, confirmation, cost calculation, and matriculation of various factors of multivariate analysis.
 RESULTS: There are some Problems of TB found from the Situation Analysis in Kendal Regency is related to the Topography of Kendal Regency, which is located both in the highlands and coastal areas because as an indicator of high-risk areas for TB transmission and the development of TB germs, poverty and high population at Kendal Regency result in the job scarcity, the educational background within the productive age in 2014 was low. Also, most of the people are tobacco farmers, which was included in a predisposing factor associated with some TB caused by prolonged nicotine exposure.
 CONCLUSION: Recommendations as TB Advocacy Actions relevant to the Health Office and Regional Working Unit’s action plan that can be carried out immediately is a workshop on the preparation of health service standards as promotive, preventive, curative, and rehabilitative health services; the development of equal energy or human resources standards the addition of P2M personnel, especially TB, online recording and reporting systems need to be initiated for facilitating access; counseling TB through mass media to be accessible to the community; and cross-sectoral collaboration between Community Health Center.

Pengelolaan Keuangan Daerah dan Good Governance terhadap Kinerja Satuan Kerja Perangkat Daerah

This study aims to describe regional financial management which includes: planning and budgeting, implementation and administration and accountability of regional finances; and transparency which includes transparency and accessibility; as well as the accounta-bility of regional financial reporting, the effectiveness of internal and external party super-vision, and the performance of Regional Work Units; analyze the effect of the effectiveness of financial planning, the effectiveness of budget execution control, transparency and ac-countability of financial reporting on the performance of Local Government Work Units. This type of research is explanative. The number of samples in this study were 32 respond-ents. The data collection technique used a questionnaire. The analysis technique uses de-scriptive analysis and multiple linear regression analysis. Regional financial management which includes; the effectiveness of financial planning, the budget formulation process, the characteristics of the clarity of budget targets and control have an effect on the performance of regional work units. Meanwhile, transparency and accessibility of regional financial reporting and accountability of regional financial reporting have no effect on the perfor-mance of regional work units. DOI: https://doi.org/10.26905/afr.v3i2.5503