scholarly journals Evaluasi Penatausahaan Aset Tetap Pemerintah Kota Padang

2015 ◽  
Vol 10 (1) ◽  
pp. 58-68
Author(s):  
Rasyidah Mustika
Keyword(s):  
Human Resources ◽  
Descriptive Analysis ◽  
Limited Data ◽  
Fixed Asset ◽  
Government Administration ◽  
Analysis Techniques ◽  
Fixed Assets ◽  
Asset Inventory ◽  
The Government

This research aims to evaluate the suitability of fixed assets on government administration of Padang city concerning the administration by Permendagri 17 on 2007 and the constraints of fixed assets in the administration of the Padang City. This research is a case study with a descriptive analysis techniques. Data collection techniques are by interview, observation and documentation. The evaluation is to evaluate the implementation of fixed asset accounting, fixed asset inventory, fixed asset reporting, and completeness of filling fixed asset  documents.The result shown that the administration of fixed assets of Padang City have not achieve yet the degree of compliance in about 100%, because the average both evaluation of the accounting, inventory, reporting and completeness of the filling documents produced the degree of conformity in about by 62% or categorized as suitable category of Permendagri No. 17 on 2007. Un-maximum implementation of the government administration of Padang city is because there are many obstacles in the administration, such as limited data that support the fixed assets, socialization of the administration of the assets that is still weak, the limitation of human resources, and lack of adequate compensation for the welfare of employees in the field of assets administration.

scholarly journals Calculation of depreciation Fixed Assets based on Government Accounting Standards and their impact on Financial Statements

2020 ◽  
Vol 1 (3) ◽  
pp. 43-48
Author(s):  
Indayani B
Keyword(s):  
Descriptive Analysis ◽  
Accounting Standards ◽  
Financial Statements ◽  
Analysis Method ◽  
Fixed Asset ◽  
Government Accounting ◽  
Straight Line ◽  
Fixed Assets ◽  
Qualitative Descriptive ◽  
The Government

This study aims to determine the calculation of depreciation of fixed assets based on Government Accounting Standards for Financial Statements. The calculation used is the calculation of depreciation of fixed assets at the Regional Financial and Asset Agency in Majene Regency. The data analysis method used is a qualitative descriptive analysis method through data triangulation. The results showed that the depreciation method used by the government was determined using the straight-line method. This method is considered the simplest method. Besides there must be data about the depreciated value, to calculate the depreciation must determine the useful life of each fixed asset. Reducing depreciation in Majene Regency's Regional Financial and Asset Agency (BKAD) for fixed assets in accordance with Government Accounting Standards. Calculating depreciation of fixed assets is very important and very influential on financial statements

SWOT APPLICATION ON DETERMINING SHIP YARD DEVELOPMENT STRATEGIES: A CASE STUDY

JOURNAL ASRO ◽  
2019 ◽  
Vol 10 (3) ◽  
pp. 37
Author(s):  
Ikhwan Syahtaria ◽  
Sukarno Sukarno ◽  
Ali Mashudi ◽  
Edy Widodo
Keyword(s):  
Human Resources ◽  
Development Strategy ◽  
Swot Analysis ◽  
Shipping Industry ◽  
Rapid Progress ◽  
Ship Building ◽  
Sea Transportation ◽  
Qualitative Descriptive ◽  
The Government

Sea transportation is a major factor connecting the islands of Indonesia which has strategic and important value in supporting the sustainability of the national economy. Along with the government's policy on the sea highway program and the development of the domestic shipping industry, the growth of the commercial fleet, especially vessels, is currently experiencing rapid progress. In supporting the government program and the demand for reparation and procurement of new ships in domestic production, readiness is required from the shipyard. However, the current condition of the shipyard is only able to meet 83% of the demand for new shipbuilding so that the shipyard still needs to be developed in order to improve its capabilities, so that it can meet the needs and be able to carry out its functions in accordance with the progress of shipping technology. In this study discusses the strategy of developing shipbuilding using qualitative descriptive methods and quantitative SWOT analysis. In this case study shipyard development strategy by increasing the ability of shipyards to meet the demands of ship building by increasing supporting facilities and accompanied by increasing the ability of human resources in the mastery of science and technology. Besides also by conducting cooperation with the domestic shipping industry in the procurement of supporting partsKeywords: Shipyard, Maintenence, SWOT Analysis, Developmen Strategy

scholarly journals FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN PELAPORAN WAJIB PAJAK ORANG PRIBADI

2021 ◽  
Vol 5 (2) ◽  
Author(s):  
Neni Marlina Br Purba ◽  
Dian Efriyenty
Keyword(s):  
Random Sampling ◽  
Descriptive Analysis ◽  
Sampling Technique ◽  
Simple Random Sampling ◽  
Test Results ◽  
Analysis Techniques ◽  
Independent Variables ◽  
The Government ◽  
Tax Payments ◽  
Tax Reporting

Tax reporting is the responsibility of taxpayers after making tax payments. The mismatch between the number of registered taxpayers and the number of taxpayers who report taxes is a separate problem for the government in managing the tax results received. Where the number who report taxes is very small compared to the number of registered taxpayers. Based on these problems, the purpose of this study is to determine the factors that influence individual taxpayer reporting compliance. The population used by all individual taxpayers who are registered at KPP Pratama Batam Selatan. While the sample was taken through simple random sampling technique with the Slovin formula so that the sample used was 100 respondents. Data analysis techniques are data instrument test, classical assumptions, descriptive analysis and hypothesis testing with the help of SPSS. The results obtained, partially the application of e-filling and tax sanctions has a significant effect on tax reporting compliance while tax awareness and understanding have no significant effect. The f test results show that all the independent variables simultaneously have a significant effect on the dependent variable.

scholarly journals Investment Of Fixed Equipment Assets On Improving Profitability (case study cv.Parahyangan Express BranchKarawang)

2020 ◽  
Vol 17 (1) ◽  
pp. 30-42
Author(s):  
Sri Suartini ◽  
Dian Hakip Nurdiansyah ◽  
Sheli Rosdayanti
Keyword(s):  
Primary Data ◽  
Test Results ◽  
Fixed Asset ◽  
Financial Report ◽  
Verification Method ◽  
Average Value ◽  
Fixed Assets ◽  
Data Source ◽  
Fixed Asset Investment

The purpose of this study to determine how much influence of fixed asset investment vehicles against profitability CV. Parahyangan Express Karawang Branch. This research uses a descriptive verification method with a primary data source that is a financial report CV. Parahyangan Express Karawang Branch period 2007 to 2016. The result of this research is r average investment value CV. Parahyangan Express in the period 2007 until 2016 tends to decrease, the average value of profitability CV. Parahyang n Express in the period 2007 to 2016 tends to decline. Based on test results t comparison t arithmetic with t table showing 2.840> 2.093 t count more than t table. vehicle fixed asset investment has a significant effect on profitability in a CV. Parahyangan Express. The percentage of influence of fixed asset investment of 30% means 30 % development of profitability CV. Parahyangan Express is influenced by in-kind fixed assets while 70 % is influenced by other factors not examined in this study.

scholarly journals Kinerja Dinas Kependudukan dan Pencatatan Sipil Kabupaten Klungkung berdasarkan Metode Balance Scorecard

2019 ◽  
Vol 29 (3) ◽  
pp. 997
Author(s):  
Komang Ayu Triska Prabandari ◽  
I Gusti Ayu Made Asri Dwija Putri
Keyword(s):  
Descriptive Analysis ◽  
Government Agency ◽  
Value For Money ◽  
Balance Scorecard ◽  
Analysis Techniques ◽  
Satisfaction Index ◽  
Performance Report ◽  
The Government ◽  
Cycle Efficiency ◽  
Productivity Ratio

The purpose of this research to assess the performance of the Disdukcapil Klungkung using four prescriptive balance scorecard. This research used data from the government agency performance report (LKjIP) and the dissemination of questionnaires. The data analysis techniques in research in using descriptive analysis by analyzing the data of the four-perspective balance scorecard. The results of this study show results of financial performance based on value for money categorized reasonably well. The performance of the customer is assessed by the customers satisfaction index categorized as well because the community is satisfied with the service provided. The performance of the internal process is assessed by Service Cycle Efficiency (SCE) and the perspective of growth and learning assessed by the employee's productivity ratio is good. Keywords : Performance; Balance Scorecard; Prespective; Value For Money

scholarly journals Pengembangan Manajemen Santri dalam Pondok Pesantren (Studi Kasus pada Pondok Pesantren Nurul Qona’ah Desa Karangkedawung Kecamatan Mumbulsari Kabupaten Jember)

2019 ◽  
Vol 8 (1) ◽  
pp. 49-62
Author(s):  
Bambang Eko Aditia
Keyword(s):  
Human Resources ◽  
Qualitative Data ◽  
Participant Observation ◽  
Secondary Data ◽  
Boarding School ◽  
Qualitative Approach ◽  
Snowball Sampling ◽  
Data Presentation ◽  
Analysis Techniques

Abstact: Management of an Islamic boarding school institution in an effort to empower santri needs to hold conceptual and strategic operational efforts so as to be able to prepare qualified human resources who are ready to compete in the era of globalization which is full of competence. The focus of this research is (1) How is planning in the development of santri (2) How is supervision in the development of santri. In achieving the research objectives, the method used is a phenomenological qualitative approach, as for the type of research case study, the data in this study consisted of primary and secondary data while in selecting and determining informants in this study, using the technique of snowball sampling. For data collection using procedures, interviews, participant observation, and documentation. Furthermore, in analyzing the data used descriptive qualitative data analysis techniques, with steps: (a), data reduction, (b) data presentation, and (c) drawing conclusions. While testing the validity of data through, Presistent Observation, Triangulation sources, Peerderieting

scholarly journals PENERAPAN SISTEM APLIKASI PELAYANAN KEPEGAWAIAN (SAPK) BERBASIS ONLINE PADA BADAN KEPEGAWAIAN DAERAH KOTA PEKANBARU

Jurnal Niara ◽  
2017 ◽  
Vol 9 (2) ◽  
pp. 102-108
Author(s):  
Wasiah Sufi ◽  
Dwi Herlinda
Keyword(s):  
Human Resources ◽  
Qualitative Data ◽  
Descriptive Analysis ◽  
Primary Objective ◽  
Employment Service ◽  
Application System ◽  
Analysis Techniques ◽  
Qualitative Descriptive ◽  
Service Application ◽  
Personnel Administration

This research was conducted at the office of the Badan Kepegawaian Daerah of Pekanbaru. Based on their initial observations of problems in implementing Employment Service Application System (SAPK Online) at the Badan Kepegawaian Daerah of Pekanbaru.in terms of human resources mampun Technology. This study focuses on the Implementation of E-Government through Employment Service Application System (SAPK Online): (1). To Knowing how the implementation of E-Government by using the Employment Service Application System (SAPK Online) at the Badan Kepegawaian Daerah of Pekanbaru.. (2). For Knowing the factors inhibiting the implementation of E-Government by using the Employment Service Application System (SAPK Online) at the Badan Kepegawaian Daerah of Pekanbaru.. This study is a qualitative study with the primary objective to describe and depict in detail and depth about how the implementation of E-Government in personnel administration through the Employment Service Application System (SAPK Online). Then the data analysis techniques used in this research was qualitative descriptive analysis, which is a technique that tries to describe things that are special to the data obtained through observation, interviews and documentation so that a qualitative data, to be analyzed further to become a conclusions according to the indicators that have been determined by the authors.

scholarly journals Perlakuan Akuntansi Aset Tetap Berdasarkan SAK ETAP Pada PT Asia Pacific Energindo Di Jakarta

2020 ◽  
Vol 20 (1) ◽  
pp. 77-92
Author(s):  
Pratiwi Nila Sari
Keyword(s):  
Descriptive Analysis ◽  
Accounting Standards ◽  
Financial Statements ◽  
Financial Accounting ◽  
Asia Pacific ◽  
Public Accountability ◽  
Fixed Asset ◽  
Book Value ◽  
Fixed Assets ◽  
Operational Activities

This study aims to analyze the accounting treatment of fixed assets for recognition, measurement, depreciation, termination, and presentation and disclosure at PT. Asia Pacific Energindo on the list of fixed assets in 2017. Tests are carried out by analyzing the extent to which the company has implemented a fixed asset accounting policy based on the Entity Financial Accounting Standards without Public Accountability (SAK ETAP) Chapter 15 in the company's operational activities. This study uses a qualitative descriptive analysis method that is to thoroughly describe the fixed asset accounting policies applied to PT. Asia Pacific Energindo in Jakarta and compared to SAK ETAP Chapter 15. The results of this study indicate that the recognition, measurement, depreciation, termination, and presentation and disclosure of fixed assets in practice are in accordance with the Entity Financial Accounting Standards without Public Accountability (SAK ETAP). Depreciation method uses a straight-line method, fixed assets are discontinued or released from usage then the book value is calculated and then all accounts related to the asset are written off. The presentation of accumulated depreciation is carried out separately for all fixed assets so that it can be seen directly how much accumulated depreciation for each group of fixed assets. This treatment makes it easier to read financial statements. For those who need financial statements, it will be easy to know some of the accumulated amount of the fixed assets in question and the book value of each of the asset groups. Keywords: Accounting, Fixed Assets, SAK ETAP chapter 15 Abstrak Penelitian ini bertujuan untuk menganalisis perlakuan akuntansi aset tetap atas pengakuan, pengukuran, penyusutan, penghentian dan penyajian serta pengungkapan pada PT. Asia Pacific Energindo pada daftar aset tetap tahun 2017. Pengujian dilakukan dengan menganalisis sejauh mana perusahaan telah menerapkan kebijakan akuntansi aset tetap berdasarkan Standar Akuntansi Keuangan Entitas Tanpa Akuntanbilitas Publik (SAK ETAP) Bab 15 dalam aktivitas operasional perusahaan. Penelitian ini menggunakan metode analisis deskriptif kualitatif yaitu menjabarkan secara menyeluruh terhadap kebijakan akuntansi aset tetap yang diterapkan pada PT. Asia Pacific Energindo di Jakarta dan dibandingkan dengan SAK ETAP Bab 15. Hasil penelitian ini menunjukan bahwa pengakuan, pengukuran, penyusutan, penghentian dan penyajian serta pengungkapan aset tetap dalam prakteknya sudah sesuai dengan Standar Akuntansi Keuangan Entitas Tanpa Akuntanbilitas Publik (SAK ETAP). Metode penyusutan menggunakan metode garis lurus, aset tetap dihentikan atau dilepaskan dari pemakaian maka dihitung nilai bukunya untuk kemudian semua akun yang berhubungan dengan aset tersebut dihapuskan. Penyajian akumulasi penyusutannya dilakukan secara terpisah atas seluruh aset tetap, sehingga dapat dilihat langsung berapa akumulasi penyusutan untuk masing-masing kelompok aset tetap. Perlakuan seperti ini mempermudah membaca laporan keuangan. Bagi yang membutuhkan laporan keuangan, akan mudah mengetahui beberapa jumlah akumulasi terhadap aset tetap yang bersangkutan dan nilai buku dari masing-masing kelompok aset tersebut. Kata kunci: Akuntansi, Aset Tetap, SAK ETAP Bab 15

scholarly journals Kajian Peluang Kerjasama Pemerintah Swasta (Kps) Dalam Penyediaan Infrastruktur Di Pelabuhan Tanjung Emas Semarang

2016 ◽  
Vol 11 (4) ◽  
pp. 413
Author(s):  
Desy Yuli Aryani ◽  
Mardwi - Rahdriawan
Keyword(s):  
Descriptive Analysis ◽  
Qualitative Approach ◽  
Master Plan ◽  
Institutional Policies ◽  
The Public ◽  
Analysis Techniques ◽  
Ownership Status ◽  
Qualitative Descriptive ◽  
The Government ◽  
Port Infrastructure

ABSTRACT Port infrastructure in the transport system is a valuable asset for the national economy in order to face the globalization of free trade. Problems of provision of port infrastructure constraints in general is a factor financing. One of the government's efforts to overcome the problems in the provision of infrastructure financing is through the Public Private Partnership (PPP). This research was conducted in order to determine the opportunities and constraints of PPP implementation in the provision of port infrastructure by Master Plan Tanjung Emas Semarang. This study used a qualitative approach with a qualitative descriptive analysis techniques conducted on the characteristics of the PPP, the perception of government and stakeholders, as well as regulatory and institutional policies related to the implementation of the PPP. From this research it is known that in the construction and development of the port of Tanjung Emas does not currently use the PPP scheme because of the ownership status of Tanjung Emas port assets that are still in data collection, and a lack of understanding of the parties implementing the PPP. But the chances of implementing a PPP scheme is still possible in the area of ownership of assets remain below the government. Keyword: opportunities, constrains, PPP, infrastructure, port ABSTRAK Infrastruktur pelabuhan dalam sistem transportasi merupakan aset berharga bagi perekonomian nasional dalam rangka menghadapi globalisasi perdagangan bebas. Kendala permasalahan penyediaan infrastruktur pelabuhan pada umumnya adalah faktor pembiayaan. Salah satu upaya pemerintah untuk mengatasi permasalahan pembiayaan dalam penyediaan infrastruktur adalah melalui program Kerjasama Pemerintah Swasta (KPS). Penelitian ini dilakukan dengan tujuan untuk mengetahui peluang dan kendala pelaksanaan KPS dalam penyediaan infrastruktur pelabuhan berdasarkan Rencana Induk Pelabuhan Tanjung Emas Semarang. Penelitian ini menggunakan pendekatan kualitatif dengan teknik analisis deskriptif kualitatif yang dilakukan terhadap karakteristik KPS, persepsi pemerintah dan stakeholder, serta peraturan dan kebijakan kelembagaan terkait pelaksanaan KPS. Dari hasil penelitian tersebut diketahui bahwa dalam pembangunan dan pengembangan pelabuhan Tanjung Emas pada saat ini tidak menggunakan skema KPS dikarenakan status kepemilikan aset pelabuhan Tanjung Emas yang masih dalam pendataan, dan kurangnya pemahaman pihak-pihak pelaksana KPS. Namun peluang penerapan skema KPS masih mungkin dilakukan pada kawasan yang status kepemilikan asetnya masih berada dibawah pemerintah.

scholarly journals Environment Identification of Plantation Plant Development for Competitive in Sukoharjo Districts, Indonesia

2021 ◽  
Vol 226 ◽  
pp. 00027
Author(s):  
Irma Wardani ◽  
Tria Rosana Dewi
Keyword(s):  
Human Resources ◽  
Land Market ◽  
Market Demand ◽  
Social Culture ◽  
Internal Factors ◽  
Analysis Techniques ◽  
Environment Identification ◽  
The Government ◽  
Farmer Education ◽  
Plantation Crops

Developing the competitiveness of an area needs to identify the environment to determine the potential of the region. This study aimed to determine the environment that affects the development of plantation crops in Sukoharjo. Data analysis techniques used were Analytical Hierarki Process and Strength Weakness Opportunities Threats. The results showed the direction of the development of plantation crops was productivity. The priority plantation crops developed in Sukoharjo Regency were Sugar Cane (0.2929), Coconut (0.2017), Java Tobacco (0.1650), Medicinal Plants (0.12834), Cashew (0.1259), and Kapok (0.0085). Identification on the development of estate crops as follows internal factors such as i) strengths: available land, farmer institutions, social culture, availability of human resources, ii) weaknesses: low farmer education, lack of farmer coaching, expensive labor. While the external factors were i) opportunities: availability of seeds from the government, mechanization assistance for land, market demand, land expansion, the presence of sugarcane processing factories, biotechnology ii) threats: land use change, sugarcane farmers competition, pest and disease attacks, farmers moving.

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