The irregularities in the number, timing, and location of requests for logistical assistance for disasters are features that must be addressed by existing disaster-management systems 1 . Furthermore, a disaster-logistics-management system also has the important and critical objectives of victim survival and using limited resources efficiently. For the Directorate of Social Protection for Natural Disaster Victims (Perlindungan Sosial Korban Bencana Alam) (Directorate of PSKBA), the logistics-management administration fully depends on an alliance project with the local government. In its current implementation, the logistics-management administration operated by the PSKBA Directorate has several problems in several activity areas, such as administration, distribution, reporting, monitoring, evaluation, and other critical activities. Using the soft system methodology (SSM) and literature developed by several researchers 2, 3, 4 , this research determined that these problems can be solved by producing several agreements with the related parties at the Directorate of PSKBA in order to optimize the processes of administration and control for disaster logistics inventory.
Indonesia has implemented an intergovernmental transfer system since 1999, in order to achieve financial balance in governmental entities. When accrual-based accounting was introduced to governmental entities, the intergovernmental transfer system experienced some problematic situations. This research aims to reconstruct Indonesia's intergovernmental transfer system in order to implement accrual-based accounting. The study structured the problematic situations in that system using the contingency model 1. The study found that the implementation of accrual-based accounting in the intergovernmental transfer system can be stimulated by the setting of governmental accounting standards, which affects the expectation of the users of information, and the behavior of producers of information. Those expectations and behaviors are also affected by the basic attitudes of the users and producers of information, which will raise the need for accrual information. That expectation will encourage the implementation of accrual-based accounting by the producers of information. Furthermore, the implementation of accrual-based accounting faces some implementation barriers, such as organizational characteristics, qualifications of accountants, and size of jurisdiction. This research recommends reconstructing the intergovernmental transfer system using the soft systems methodology (SSM) 2 , for which the steps are formulating the conceptual model, discussing the model, and redefining it or taking action to improve it. In addition, this research recommends the reformulation of the allocation system. This research also initiated some outputs to support the implementation of these recommendations. The results of this research are very important for two main reasons. First, this research showed that there are significant benefits from the application of the contingency model and SSM with respect to reconstructing public policy in the context of financial-management reforms. Second, this research created a framework that guides the government to reconstruct its intergovernmental transfer system.
This study discusses the effectiveness of following up BPK recommendations in Polewali Mandar District using the ISSAI 12 Value and Benefit framework by emphasizing stakeholder participation. This research uses a qualitative approach with a case study method. This study used interviews, observations, surveys, and documentation as instruments. Analysis of research data by analyzing primary and secondary data. The object of this research is Polewali Mandar Regency as the single entity being analyzed. The completion rate of follow-up on BPK recommendations by the Polewali Mandar Regency Government from 2016 to semester I of 2021 was the lowest among the six regencies in West Sulawesi Province. This study aims to determine the implementation and constraints in following up on BPK recommendations and provide solutions for their resolution. The principles used focus on exercising responsibility in response to audit findings and recommendations as well as effective communication with stakeholders. Identified follow-up settlement problems were findings of state losses related to civil servants and third parties whose whereabouts could no longer be known, administrative findings that were no longer relevant were followed up, lack of concern from SKPD and third parties in completing follow-up, and limited number of personnel in follow-up . Efforts to increase BPK's LHP follow-up so as to provide added value and benefits for the completion of BPK's LHP follow-up include setting priorities for completing follow-up, making commitments for completing follow-up, and increasing the capacity of follow-up team personnel.
The government must have an accounting system that contains the procedures for and requirements of managing resources owned, as a reliable accounting system is a reflection of the government's accountability for the public and is useful in designing policies to realize good governance. This study identifies several key issues related to the implementation of an accounting system for the bioposka fertilizer inventory, such as: inadequate recording of bioposka fertilizer, measurement of bioposka fertilizer based on selling price, inadequate presentation of the bioposka fertilizer inventory in the Balance Sheet and of expenses in the Operational Report, insufficient disclosure notes to financial statements, and supporting issues including a lack of employee competency and the less-than-optimal role of General Bureau as inventory manager. Using Soft Systems Methodology (SSM 1 ), this research performs a reconstruction of the accounting system through four stages, namely: identifying the problematical situations which are then depicted in a rich picture, creating a conceptual model, carrying out a discussion, and formulating recommendations. It is suggested that those problematical situations be resolved by the related actors and institutions undertaking the following actions: repairing the inventory accounting procedure of the bioposka fertilizer, improving employee competency, and optimizing the role of General Bureau as the inventory manager. This research can be used as the basis on which to design an accounting system consisting of procedures and policies related to the accounting treatment of the bioposka fertilizer in the Botanic Garden of Indonesia.
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