JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL"

ANALISIS PENERAPAN GOOD GOVERNANCE DALAM PENYUSUNAN ANGGARAN SKPD PEMERINTAH KOTA BITUNG

2024-01-02T21:02:51+08:00

The purpose of this study is to determine the application of Good Governance in the preparation of the budget of the SKPD of the Bitung City Government. This type of research is research using qualitative methods and descriptive approaches. To obtain the necessary data, researchers conducted data collection activities by means of participatory observation, in-depth interviews, and documentation analysis. The results of this study show that the application of Good Governance in the preparation of the budget of the Regional Apparatus Work Unit (SKPD) of the Bitung City Government from 9 principles of Good Governance, Principles of Participation, Principles of Accountability/Responsibility, Principles of Openness/Transparency, Principles of Law Enforcement, Principles of Responsiveness, Principles of Agreemen /Deliberation Orientation, Principles of Effectiveness and Efficiency, Principles of Strategic Vision have been done well, but the Principles of Equality of Justice have not been done as it should. The results of this study also found that there is a lack of synergy in preparing budgets by SKPD with third parties, so SKPD must increase synergy with third parties in preparing each budget. Furthermore, researchers found that human resources at the SKPD of the Bitung city government still do not understand digital technology, this greatly affects every existing performance so that the implementation of Good Governance in the preparation of the Bitung City Government SKPD budget can run well. Furthermore, the Bitung city government must see and survey the field related to the price of goods so that in preparing the budget with the program to be prepared by the government can run in accordance with the vision and mission of the Bitung city government

FAKTOR – FAKTOR YANG MEMPENGARUHI PENCAPAIAN NILAI INDIKATOR KINERJA PELAKSANAAN ANGGARAN SATKER PADA KPPN MANADO

2024-01-02T21:39:16+08:00

Budget Implementation Performance Indicators (IKPA) are indicators set by the Ministry of Finance as BUN to measure the quality of budget implementation performance of State Ministries/Institutions. IKPA is used as a monitoring and evaluation tool for budget implementation, which is used as a measure and reflects the performance of work units regarding the quality of budget planning, the quality of budget implementation and the quality of budget implementation results. This research aims to find out what factors influence the achievement of IKPA values for work units at KPPN Manado. This research was conducted on 43 work units at KPPN Manado who received average and deficient predicates in the IKPA FY.2022 assessment. This research uses a questionnaire distributed to budget managers (KPA, PPK, PPSPM, Exchequer, Program and Evaluation and Procurement). Hypothesis testing uses multiple linear analysis with the help of SPSS 26. The research results show that organizational commitment, government regulations and coordination influence the achievement of the IKPA value and human resources do not influence the achievement of the IKPA value. This research is expected to increase the achievement of IKPA values for work units at KPPN Manado. Both management and employees must fulfill these four factors. Management supports employees in improving competence, motivation at work, compliance with regulations and good communication.

ANALISIS AKUNTABILITAS DAN TRANSPARANSI PENGELOLAAN DANA ZAKAT, INFAK/SEDEKAH PADA YAYASAN BAITUL MAAL BRILiaN REGIONAL OFFICE MANADO

2024-07-05T15:31:58+08:00

This study aims to describe the phenomenon of accountability for zakat management at the Zakat Foundation called YBM BRILiaN who basically distributed zakat fund from muslim employees in BRI. The qualitative research method with a case study approach is used to describe the accountability of zakat management at YBM BRILiaN in Regional Office Manado. The object of this research is YBM BRILiaN Regional Office Manado who handled distributed of zakat fund in four provinces, those are North Sulawesi, Central Sulawesi, Nort Maluku and parts of West Sulawesi. The Data were collected through interviews with informants. The phenomena encountered are then analyzed and described using Islamic paradigm and the theory of public accountability and indicators of transparency. The results showed that zakat management at YBM BRILiaN in whole has been accountable because the processes that implementing from the mapping the budget until the reporting already followed the standard operating procedures who made by the decision of rules of government and consideration with all parties involved. The website dan social media owned by YBM BRILiaN become source of information about activities, program and also report of zakat management.