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Evaluasi Aplikasi Sistem Akuntansi Instansi Berbasis Akrual Pada Dinas Kehutanan Provinsi Jawa Barat Syifa Fadhilatunnisa; Ai Siti Farida
Ministrate: Jurnal Birokrasi dan Pemerintahan Daerah Vol 2, No 3 (2020): Birokrasi & Pemerintahan Daerah 3
Publisher : Jurusan Administrasi Publik FISIP UIN SGD Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (263.664 KB) | DOI: 10.15575/jbpd.v2i2.9066

Abstract

This study aims to evaluate the implementation of the Accrual Based Agency Accounting System at the West Java Province Forestry Service in 2016-2019 as an implementation of the Accrual Based Government Accounting Standards. Evaluation of SAIBA applications used includes: Technical Feasibility, Operational Feasibility and Economic Feasibility are the theories of Bambang Hartono (2013). Descriptive qualitative research methods, data collection techniques with observation, documentation, interviews, and triangulation, and data analysis techniques using Miles and Huberman model analysis consisting of (1) data reduction, (2) data presentation, and (3) drawing conclusions/verification.Based on the results of the study that the results of the analysis showed an evaluation of the application of the Accrual Based Institution Accounting System (SAIBA) in the West Java Provincial Forestry Work Unit based on the evaluation of the Management Information System (SIM) application, (1) the technical feasibility of the SAIBA application measured in two indicators namely easy technology and low-cost technology shows that the SAIBA application has been quite successful, (2) the operational feasibility of the SAIBA application related to the evaluation of the SIM application has been running quite well when viewed in terms of timely reporting and accepted by the KPPN, but there are other things related to the output indicators are successful namely regarding the budget realization report, which before using the SAIBA report reached the target of 100%, but after using SAIBA there was a decrease in the achievement of the target which was between 70-90%, (3) economic feasibility, where costs and benefits were comparable.
Efektivitas Penerimaan Negara Bukan Pajak di Kantor Polisi Sektor Jatinangor Resor Sumedang Whita Kaustavia; Ai Siti Farida
Ministrate: Jurnal Birokrasi dan Pemerintahan Daerah Vol 3, No 1 (2021): Birokrasi & Pemerintahan Daerah 4
Publisher : Jurusan Administrasi Publik FISIP UIN SGD Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/jbpd.v3i1.9623

Abstract

This research is motivated by frequent errors in the production process of Police Notes which are included in the Non-Tax State Revenue which is managed by the Jatinangor Sector Police, Sumedang Resort, which causes the blank material to be damaged. The purpose of this study was to determine how the effectiveness of non-tax state revenue at the Jatinangor Police Sector, Sumedang Resort. This research refers to the theory of oganization effectiveness according to Mott (1972), that organizational effectiveness is influenced by three dimensions, namely, productivity, flexibility and adaptability. The research method used is descriptive method with a qualitative approach. Data collection techniques, using observation, interviews, study documentation, and triangulation. The data analysis technique used the Miles and Hubberman model with the stages of reduction, data presentation, and conclusion drawing. The results showed that the effectiveness of Non-Tax State Revenues in the Jatinangor Sector Police Station, Sumedang Resort, was running effectively. This is based on the dimensions of productivity, flexibility and adaptability that have gone well.
Analisis Laporan Keuangan Pemerintah Daerah Kabupaten Subang Ai Siti Farida; Raden Faisal Maulana Nugraha
Publica: Jurnal Pemikiran Administrasi Negara Vol 11, No 2 (2019): Administrasi Keuangan Daerah
Publisher : Department of Public Administration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/jpan.v11i2.7644

Abstract

The existence of regional autonomy requires each region to manage its finances independently. In its financial management, in 2014-2017 Subang District had several problems such as, the largest income was still from the balance fund which was a transfer from the Central Government, low capital expenditure, regional financial growth was at very low value, and inefficient local revenue. This study aims to find out how the financial performance of the Subang Regency Government in 2014-2017 was measured using regional financial ratios. This research is a qualitative descriptive study. In data collection researchers used the method of observation, interviews, and documentation. The type of data used is primary data from the Subang District Government Budget Realization Report 2014-2017. The results of the analysis show that the Financial Performance of the Subang Regency Government in terms of (1) The independence ratio shows that Subang Regency is very independent, because the average is 17.1% (2) The harmony ratio of the Subang Regency government is more likely to prioritize operational expenditure than capital expenditure. Large operating expenses are at an average of 73.75%. While for capital expenditures at an average of 21.75% (3) Regional financial growth ratios can be said to be still very low, because the average is 8.6% (4) The efficiency ratio of local revenue can be said to be inefficient, because the average the efficiency rate is 63.3% (5) The effectiveness ratio of Subang Regency's original income has been effective, because the average effectiveness is above 100% which is 113.8%.
PengeIoIaan AIokasi Dana Desa (ADD) Di Kecamatan Sodonghilir Kabupaten Tasikmalaya: Studi Kasus Desa Cukangjayaguna Yuni Sobariah; Ai Siti Farida; Mohamad Ichsana Nur
Jurnalku Vol 2 No 3 (2022)
Publisher : PT Wim Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (198.15 KB) | DOI: 10.54957/jurnalku.v2i3.242

Abstract

Penelitian ini berfokus pada pengeIoIaan aIokasi dana desa yang bertujuan untuk mengetahui, mendeskripsikan  bagaimana proses pengeloIaan  aIokasi dana desa di desa cukangjayaguna kabupaten Tasikmalaya. Untuk mencapai tujuan tersebut peneliti menggunakan metode deskriptif,dengan pendekatan kualitatif. Teknik pengumpuIan data dilakukan dengan wawancara, observasi dan komunikasi. Hasil penelitian menunjukan bahwa pengelolan  alokasi dana desa yang meIiputi perencanaan, peIaksanaan, penatausahaan, pelaporan dan pertanggungjawaban sudah mengikuti peraturan pedoman pelaksanaan PengeIoIaan aIokasi dana desa yang telah di atur dalam peraturan menteri daIam negeri dan perda Tasikmalaya. Namun dalam prosesnya/belum optimal secara keseluruhan. Hal tersebut dapat dilihat pada tahap peIaksanaan pengelolaan ADD yang mana penggunaan dana alokasi dana desa belum sesuai dengan pedoman pelaksanaan pengeIoIaan aIokasi dana desa yang seharusnya penggunaan dana aIokasi dana desa 60% untuk pembiayaan publik seperti pembangunan fisik dan pemberdayaan. masyarakat dan 40% digunakan untuk penyelenggaraan pemerintahan namun fakta Di lapangan berbanding terbalik seperti di tahun 2020 tidak ada satupun pembangunan fisik yang didanai dari ADD melainkan hanya difokuskan pada bidang penyelenggaraan pemerintah saja
Pemanfaatan Teknologi Informasi dalam Kegiatan Administrasi Perkantoran pada Kantor Desa Cikalong Kecamatan Cikalongwetan Kabupaten Bandung Barat Muhammad Ihsan Taufiq; Cecep Wahyu Hoerudin; Ai Siti Farida
Ministrate: Jurnal Birokrasi dan Pemerintahan Daerah Vol 4, No 3 (2022): Birokrasi dan Pemerintahah di Daerah 9
Publisher : Jurusan Administrasi Publik FISIP UIN SGD Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/jbpd.v4i3.20151

Abstract

This study aims to determine how the use of information technology in the implementation of office administration and to find out the use of Information Technology in the implementation of office administration at the Cikalong Village office, Cikalongwetan District, West Bandung Regency. This type of research is descriptive qualitative with data collection techniques in the form of literature study, and field research using interview, observation and documentation methods. The results showed that information technology at the Cikalong Village Office was used to receive information, store information, organize information, send information, protect assets. Although there are obstacles in the form of inadequate facilities, and employees who have not been able to optimize information technology, the utilization of information technology has not been implemented properly.
INOVASI SISTEM INFORMASI PERJALANAN DINAS PADA KANTOR PEMERINTAHAN KECAMATAN CICALENGKA KABUPATEN BANDUNG Naufal Dholifun Nafsi; Rahayu Kusumadewi; Ai Siti Farida
Jurnal Dialektika: Jurnal Ilmu Sosial Vol. 20 No. 2 (2022): Jurnal Dialektika: Jurnal Ilmu Sosial
Publisher : Pengurus Pusat Perkumpulan Ilmuwan Administrasi Negara Indonesia (PIANI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/dialektika.v20i2.55

Abstract

AbstrakLambatnya proses penyusunan laporan keuangan menjadi permasalahan yang tengah dihadapi pemerintahan daerah, sehingga pemerintahan Kecamatan Cicalengka melakukan inovasi untuk membenahi hal ini dengan membuat aplikasi sistem informasi perjalanan dinas (Silajadi) untuk meningkatkan kinerja pemerintahan daerah. Penelitian ini bertujuan untuk menganalisis permasalahan, hambatan dan tantangan inovasi sistem informasi perjalanan dinas pada kantor pemerintahan Kecamatan Cicalengka Kabupaten Bandung. Inovasi ini diharapkan dapat meningkatkan kinerja pemerintahan daerah dalam mereformasi birokrasi. Metode penelitian ini adalah deskriptif dengan pendekatan kualitatif. Teknik pengumpulan data dengan wawancara dan observasi, informan ditentukan mengunakan metode triangulasi sumber untuk memperoleh validitas data dan pandangan yang lebih luas mengenai objek yang diteliti serta mengunakan data sekunder berupa dokumen pemerintahan pemberitaan media elektronik selanjutnya dianalisis berdasarkan pendekatan inovasi daerah. Hasil dari penelitian ini menjelaskan bahwa dalam inovasi sistem informasi perjalanan dinas di Kecamatan Cicalengka didorong adanya indikator pendorong inovasi dari Ancok , yaitu : 1) Modal manusia (Human capital), 2) Modal kepemimpinan (Leadership capital) dan 3) Modal Struktural (Structure capital). The slow process of preparing financial reports is a problem faced by the region, so the Cicalengka District government innovates to fix this by making an official travel information system application (Silajadi) to improve local government performance. This study aims to analyze the problems, barriers and challenges of innovation of official travel information systems at the government office of Cicalengka District, Bandung Regency. This innovation is expected to improve the performance of local governments in reforming employees. This research method is descriptive with a qualitative approach. The technique of collecting data is by interview and observation, the information determined is determined by the triangulation method of sources to obtain data validity and a broader view of the object under study and using secondary data in the form of government media coverage and then analyzed based on the regional innovation approach. The results of this study explain that the innovation of official travel information systems in Cicalengka District supports humans, there are indicators driving innovation from Ancok in Syafaruddin, namely: 1) Human capital, 2) Leadership capital and 3) Structure capital.
PENGARUH PENATAUSAHAAN BARANG MILIK DAERAH TERHADAP KUALITAS LAPORAN BAPPELITBANGDA KABUPATEN BANDUNG Silvi Fitria; Khaerul Umam; Ai Siti Farida
Moderat : Jurnal Ilmiah Ilmu Pemerintahan Vol 8 No 4 (2022): November 2022
Publisher : Program Studi Ilmu Pemerintahan FISIP Universitas Galuh

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1290.733 KB) | DOI: 10.25157/moderat.v8i4.2853

Abstract

This study aims to determine whether there is an effect of the administration of regional property on the quality of the financial statements of Bappelitbangda Bandung Regency. Mahmudi stated that financial reports will be of high quality if they have the following characteristics: 1) relevant; 2) reliable; 3) comparable; and 4) understandable. In this study, the researcher used a quantitative approach with data sources coming from primary and secondary sources. Data collection techniques used by researchers are through observation, questionnaires and literature study. To support the research analysis, the researcher used descriptive statistics with the Statistical Product and Service Solutions (SPSS) program test tool. This study concludes that there is an influence on the administration of regional property on the financial quality of Bappelitbangda Bandung Regency. Through R square which shows the independent variable administration has a positive but not significant effect on the quality of financial reports, while the rest is influenced by other variables that were not investigated in this study.
Identifikasi Kepatuhan Wajib Pajak dalam Membayar Pajak Bumi dan Bangunan di Kecamatan Cibiru Kota Bandung Siti Selawati; Ai Siti Farida
Jurnal Perpajakan dan Keuangan Publik Vol 1, No 1 (2022): Perpajakan dan Keuangan Publik
Publisher : Department of Public Administration

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (719.206 KB) | DOI: 10.15575/jpkp.v1i1.20400

Abstract

Land and Building Tax is a regional tax that has the largest contribution to regional development. The decreasing level of compliance in paying taxes and not achieving the realization of Land and Building Tax receipts are the problems found in this study. This study aims to determine the level of taxpayer compliance in paying Land and Building Tax in Cibiru District, Bandung City, the obstacles encountered and the efforts made by the Regional Government. This study uses a descriptive method with a qualitative approach. The results show that in the 2018-2020 range, taxpayer compliance in Cibiru District, Bandung City can be said to be quite obedient based on the realization of Land and Building Tax receipts for the last 3 years even though it always does not reach the target to be achieved. The obstacles found are that there are still taxpayers who do not pay taxes on time, and do not report changes in the subject or object of the tax to the tax officer. The local government's efforts are conducting socialization, putting up banners at road points, applying to attach proof of land and building taxes in full each time they will carry out government administration services to the Kelurahan, as well as an integrated operation program to make it easier for the community to pay Land and Building Tax.