This research is aimed to examine the association of human resources’ competencies and information technology on the implementation of government accrual based accounting on the state assets management. As mandated by Government Regulation No. 71 of 2010 concerning Government Accounting Standard, the Government of the Republic of Indonesia should prepare its financial reports based on accrual accounting by 2015. This study examines the practice of implementation of accrual accounting in the management and administration of state asset. The examination conducted in this study is different from previous studies which gave more highlight on the preparation and the implementation of accrual accounting in general, while this stud y gives more focus on one specific object in accrual accounting, that is state assets. This study conducts survey by using questionnaires which are then distributed to units in line ministries and government that responsible in managing state assets. 250 questionnaires were distributed to 16 line ministries and 3 government institutions, 234 of those were successfully returned. From the questionnaires returned, 188 are considered valid. The result ot the study shows that the competence of human resources is associated with the application of accrual accounting on government assets. While, the information technology has different result, it is not associated with the application of accrual accounting on government assets. Keywords: accrual accounting, government assets
This study aims to explore the critical success factors of the Water Public-Private Partnership (PPP) Projects in developing country with evidence from Indonesia. We all know that water is a basic need and therefore it becomes very important for the governments especially in the developing countries to develop and formulate a comprehensive water policy to deliver and manage the water services in the most appropriate manner as well tackle several challenges such as budget and project efficiency. In this context, PPP is a promising scheme to address the water problems, hence it becomes important to reveal the success factors of water PPP projects. An Analytic Hierarchy Process (AHP) questionnaire built from delphi methods is used to capture the perception of the relevant stakeholders in relation to the success factors. The results of this study show the most critical success factors in PPP water projects is the support and acceptance of the stakeholders from the community, whereas the private and public entities are the the second and third important factors. These findings contribute to the success of the PPP stakeholders by enhancing the policy-making decision process and by executing the water policies to support the development of PPP in the Water Sector.
Berdasarkan surat permintaan dari tim MGMP Ekonomi SMA/MA Tanah Datar, MGMP Ekonomi SMA/MA Tanah Datar membutuhkan adanya pelatihan yang diberikan kepada para guru Ekonomi SMA/MA Tanah Datar untuk meningkatkan kompetensi guru dalam melaksanakan kegiatan Pengembangan Keprofesian Berkelanjutan (PKB). Hasil observasi awal dan wawancara dengan koordinator MGMP Ekonomi Tanah Datar, diketahui bahwa para guru mata pelajaran ekonomi banyak yang mengalami hambatan dalam proses kenaikan pangkat jabatan yang disebabkan karena salah satu tuntutan dari PKB tersebut. Data dari koordinator MGMP, dari 49 orang anggota MGMP Ekonomi SMA/MA Tanah Datar, hanya 3 orang guru saja yang mampu untuk menyusun karya ilmiah, terutama dalam menyusun laporan penelitian tindakan kelas. Kesulitan guru dalam PTK ada dua yaitu pada tataran konseptual kesulitannya mengenai metodologi PTK, kesulitan memahami kajian teori, kesulitan membuat daftar pustaka, mengolah siklus-siklusnya kemudian menyusunnya dalam sebuah kalimat yang runtut, sistematis dan terorganisir. Pada tataran operasional guru kesulitan dalam mengalokasikan waktu PTK dengan kegiatan lainnya, guru kesulitan dalam menuangkan gagasan pada tulisan yang terstruktur dan tajam dan guru kesulitan dalam pendanaan PTK di sekolah. Pelaksanaan kegiatan pelatihan ini dilakukan selama dua hari secara tatap muka. Kegiatan ini dibagi menjadi beberapa tahapan. Pertama, dilakukan observasi awal mengenai pengetahuan awal dari para guru terkait penelitian tindakan kelas. Kedua, pemaparan materi, Ketiga adalah tahapan evaluasi. Pada akhir kegiatan diketahui terjadi peningkatan kemampuan guru dalam menyusun penelitian tindakan kelas. Melalui kegiatan pelatihan ini dapat memberikan pemahaman kepada para guru dalam membuat penelitian tindakan kelas dan menyusun laporan penelitian tindakan kelas.Kata Kunci: Pengembangan, Keprofesian, Berkelanjutan, Pelatihan, Penyusunan, Penelitian, Tindakan Kelas
The purpose of this research is to examine the effect of budget planning and bureaucratic environment on budget absorption in the government of Tanah Datar Regency. The population of this research are 24 regional work units in Tanah Datar Regency. The respondents are the head of the office, finance department, asset department and expenditure treasurer. This research used primary data that used questionnaires distributed directly to 96 respondents. The results of this research indicate that 1) budget planning has positive effect on budget absorption in regional work unit in Tanah Datar Regency 2) budget planning has positive effect on budget absorption in regional work unit in Tanah Datar Regency. The contribution of the independent variable in explaining the dependent variable in the amount of 53,5%, while the remaining 56,5% explained by other variables outside the model.
Islamic financial market in Indonesia is initiated by market-driven movements. Sukuk issuance is among of them. Growing market, not only domestic but also international, is one of the motivation in Sovereign Sukuk Law initiative. The success of Sukuk issuance has brought new ambitions to make Indonesia as Islamic financial hub in the world. This study aims to analyze the opportunities, challenges, advantages and disadvantages of Indonesia to become the world's Islamic financial center. The study is conducted based on what Malaysia has done – who claim to become a global hub of Islamic capital markets, and Britain – which is a global financial center and set an ambitious agenda to become a global Islamic financial hub. This study uses descriptive analysis and SWOT analysis. As a result, Indonesia has a lot of potential but a more comprehensive strategy is needed to address the challenges in international financial markets. Keywords: Islamic finance, Sukuk, Sovereign Sukuk, Islamic Financial Hub
Purpose This study aims to examine the performance of government projects financed by the issuance of Indonesia Sovereign Sukuk (SBSN Project) from stakeholder theory perspective and propose policy recommendations to improve its effectiveness as a government financing instrument. Design/methodology/approach The authors applied a qualitative interpretive approach in this study by conducting content analysis using stakeholder theory. Big data from official webinars about Indonesia Sovereign Sukuk issuance on the internet were used and coded by qualitative data analysis software. Findings The results reveal the stakeholders’ concerns regarding the project implementation. The cluster analysis confirms that technical ministries are the instrumental stakeholders who have the authority and tools to achieve SBSN Project success. The authors propose inclusive policy recommendations for each stakeholder, such as establishing an SBSN Project Master Plan, presuming disincentive to use project extension facility and setting up a comprehensive approach to assist working units in technical ministries in project preparation, development and service delivery. From the perspective of sustainability, the Government of Indonesia should focus more on education to the local community as end-users, value creation to integrate SBSN Projects with other financing schemes and regulation to ensure the effectiveness of a reward–punishment mechanism. Practical implications The findings of this study may be useful to the Government of Indonesia, especially the Ministry of Finance, in determining and establishing moving forward policies that are relevant and contribute significantly to the sustainability of the Sovereign Sukuk programme. Originality/value This study is one of a few studies exploring Islamic public financing instruments, with its originality lying in the examination of the SBSN Project performance from an academic approach, specifically stakeholder theory. This study uses big data available from the public domain to formulate proposed actions to achieve a sustainable SBSN Project programme.
This paper investigated the effect of the characteristics of the Sharia Supervisory Board (SSB) on the financial performance of Islamic banks listed in Financial Service Authority of Indonesia (OJK) during the period 2016-2020. SSB characteristics consist of size, number of meeting, educational qualification, and reputation. Using purposive sampling, we obtained samples from 13 Islamic Banks in Indonesia. Data was collected from annual report of selected banks for the year 2016-2020 and has been analyzed using the multiple linear regression. The results show that educational qualification of SSB members have significant positive effect on the financial performance. While size, the meeting and reputation of SSB members had no significant effects on the financial performance. This paper gives a comprehensive literature survey on the effect of the characteristics of the Sharia Supervisory Board (SSB) on the financial performance and robustness checks provides support for the findings.
Sharia-based cooperatives are becoming a trend in society and are being used as an alternative to financing community businesses. Since usury are strictly prohibited in Islam, Sharia-based cooperatives arise from the transformation between existing cooperative systems. It was established to improve the welfare of its members in accordance with the Islamic principle. This study aims to describe the knowledge and funding utilization of Shariah corporative members in Painan. Data collected from this study by surveying sharia cooperative members. The result of this study shows that most of the Shariah cooperatives members don't comprehend the Sharia-based cooperatives. Its member not fully utilize the facilities that provide in the sharia based financial institution. Findings, informs that the members join and utilize Shariah financing because of the important word, "Sharia"
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