Article Per Year (5 Year)
p-Index From 2018 - 2023
3.731
P-Index
This Author published in this journals
All Journal Jurnal Manajemen Pelayanan Publik ARISTO Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Al Qalam: Jurnal Ilmiah Keagamaan dan Kemasyarakatan JURNAL EDUCATION AND DEVELOPMENT TRANSFORMASI: Jurnal Manajemen Pemerintahan International Journal of Economics Development Research (IJEDR) Jurnal Papatung : Jurnal Ilmu Administrasi Publik, Pemerintahan dan Politik Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences AKSELERASI: Jurnal Ilmiah Nasional Visioner: Jurnal Pemerintahan Daerah di Indonesia International Journal of Science and Society (IJSOC)
Bahrullah Akbar
Institut Pemerintahan Dalam Negeri (IPDN), Indonesia
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Neuroscience Nursing Physics Public Health Social Sciences Transportation Other

Published : 25 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 25 Documents
Search

 1   2   3 
AUDIT KEUANGAN DAN KESEJAHTERAAN RAKYAT STUDI PADA KABUPATEN BADUNG, TABANAN DAN KOTA DENPASAR TAHUN 2013 Akbar, Bahrullah; Djazuli, Achmad
Jurnal Tata Kelola & Akuntabilitas Keuangan Negara 2015: JTAKEN Vol. 1 No. 1 Juli 2015
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1198.862 KB) | DOI: 10.28986/jtaken.v1i1.9

Abstract

Based on Article 23 UUD 1945, state finance management is addressed for the prosperity of people. Economic and non-economic welfare are two elements that form the prosperity of the people. This study aimed to see the relationship between financial audit and the welfare of the people in the Regencies of Badung, Tabanan and the City of Denpasar. This study use descriptive methodology to describe the relationship between the financial audit with the peoples welfare through comparative techniques and scatter plots. The study result shows that economic welfare indicators in Bali are generally better than the national average. In addition, this study proved empirically that there is no strong relationship between financial audit particularly with peoples welfare. ABSTRAKBerdasarkan pasal 23 UUD 1945, pengelolaan keuangan negara ditujukan untuk sebesarbesarnya kemakmuran rakyat. Kesejahteraan ekonomi dan kesejahteraan non ekonomi merupakan dua elemen yang membentuk kemakmuran rakyat. Kajian ini ditujukan untuk menghubungkan antara audit keuangan dan kesejahteraan rakyat di Kabupaten Badung, Tabanan dan Kota Denpasar Provinsi Bali. Metodologi deskriptif untuk menggambarkan hubungan antara audit keuangan dengan kesejahteraan rakyat melalui teknik komparasi dan scatter plot digunakan dalam kajian ini. Hasil kajian menunjukkan bahwa indikator kesejahteran ekonomi di Bali secara umum lebih tinggi dari ratarata nasional. Selain itu dalam kajian ini dibuktikan bahwa secara empiris belum ada hubungan yang kuat antara audit keuangan khususnya dengan kesejahteraan rakyat.
MEASURING EFFICIENCY AND EFFECTIVENESS OF INDONESIAN REGIONAL DEVELOPMENT BANKS Akbar, Bahrullah; Djazuli, Achmad; Jariyatna, Jariyatna
Jurnal Tata Kelola & Akuntabilitas Keuangan Negara 2019: JTAKEN Vol. 5 No. 1 June 2019
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1117.766 KB) | DOI: 10.28986/jtaken.v5i1.309

Abstract

This study explores the efficiency and effectiveness of Regional Development Banks (BPD) based on the results of performance audit conducted by the Audit Board of the Republic of Indonesia (BPK RI). Performance audit produces conclusion and recommendation on economy, efficiency and effectiveness (3E). BPDs are expected to be regional champions in their respective regions. Data envelopment analysis (DEA) is used to calculate the level of production and operational efficiency of the BPDs while the level of effectiveness is assessed based on the results of performance audit conducted by BPK RI. The results show that both efficiency and effectiveness are not always achieved.  This study also identifies BPD that have the highest value of production and operational efficiency and the level of effectiveness. The BPD obtained the highest efficiency and effectiveness values that could be used as a reference for other BPDs to make improvements and become a regional champion in their respective regions.
MODEL PELIMPAHAN KEWENANGAN BADAN PEMERIKSA KEUANGAN DALAM PELAKSANAAN TUGAS PEMERIKSAAN PENGELOLAAN DAN TANGGUNG KEUANGAN NEGARA Muhammad Ramadhani; Bahrullah Akbar; Murtir Jeddawi; M. Irwan Tahir
AKSELERASI: Jurnal Ilmiah Nasional Vol 3 No 1 (2021): AKSELERASI: JURNAL ILMIAH NASIONAL
Publisher : GoAcademica Research dan Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/jin.v3i1.356

Abstract

This study aims to analyze the problem of how the delegation of authority and the model of delegation of authority that can be developed for the BPK in the implementation of auditing tasks for the management and responsibility of state finances using Koontz and Weihrich's theory regarding the seven principles for transferring authority. The research method used is a qualitative research design with a descriptive approach. The results showed that the transfer mechanism was not fully in line with Law Number 30 of 2014 concerning Government Administration. The obstacle in the implementation of the delegation of authority policy is that the policy design is not in line with the applicable regulations, and it requires commitment from policy makers and policy implementers to adjust policies and policy implementation with the development of laws and regulations and general principles of good governance. The model of delegation of authority suggested by this study in the implementation of auditing tasks for the management and responsibility of state finances is a comprehensive audit task mandate, so that the BPK executor, and examiners and experts outside the BPK perform audit duties for and on behalf of the BPK based on statutory regulations and general principles of good governance.
Supervision the Management of Holding Company Gowa Mandiri in Gowa Regency, South Sulawesi Province Sjafrudin Mosii; Asep Sumaryana; Bahrullah Akbar; Sinta Ningrum
Jurnal Manajemen Pelayanan Publik Vol 4, No 2 (2021): Jurnal Manajemen Pelayanan Publik
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jmpp.v4i2.31639

Abstract

The objective of this research aimed to study and analyze the main problem, the root cause of the problem, the conceptual model of control and designing the action plan for the transformation of the municipally-owned corporations (MOC) at PD Holding Company Gowa Mandiri with research period from 2013 to 2018. This research utilize qualitative analysis using Soft System Thinking (SST) approach and Soft System Methodology (SSM) method. The primary data gathered from the interview and focus group discussion with focal points. I find two main problems in the MOC which is the lack of Good Corporate Governance (GCG) and interventions from the local government. There are also 11 root causes of the main problem. I suggest that MOC need a strengthened regulation on GCG and enhancing the paradigm of the local government to view MOC as a strategic organization so as to improve the policy making process of the MOC.
PENTINGNYA KEPEMIMPINAN DAN KOMPETENSI DALAM MENINGKATKAN KINERJA PENGADAAN BARANG DAN JASA PEMERINTAH Surya Pujoyono; Bahrullah Akbar; Aries Djaenuri; Muh. Ilham
PAPATUNG: Jurnal Ilmu Administrasi Publik, Pemerintahan dan Politik Vol 2 No 3 (2019): JURNAL PAPATUNG Volume 2 Nomor 3 Tahun 2019
Publisher : GoAcademica Research dan Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (39.084 KB) | DOI: 10.54783/japp.v2i3.23

Abstract

Abstrak Penelitian ini bertujuan untuk menganalisis pengaruh kepemimpinan dan kompetensi terhadap kinerja pengadaan barang dan jasa pemerintah di Direktorat Pencegahan dan Pengendalian Penyakit Menular Langsung Kementerian Kesehatan Republik Indonesia. Penelitian ini menggunakan pendekatan kuantitatif. Pengumpulan data dilakukan menggunakan membagikan kuesioner kepada 104 responden yang diambil secara sensus. Analisis data dilakukan dengan menggunakan SPSS. Hasil penelitian menemukan bahwa kepemimpinan dan kompetensi berpengaruh terhadap kinerja pengadaan barang dan jasa pemerintah di Direktorat Pencegahan dan Pengendalian Penyakit Menular Langsung Kementerian Kesehatan Republik Indonesia, baik secara parsial maupun secara simultan. Kata Kunci: Kepemimpinan, Kompetensi, Kinerja, Pengadaan Barang dan Jasa Pemerintah. Abstract This study aims to analyze the influence of leadership and competence on the performance of government procurement of goods and services in the Directorate of Prevention and Control of Direct Communicable Diseases of the Ministry of Health of the Republic of Indonesia. This study uses a quantitative approach. Data collection was carried out using questionnaires to 104 respondents taken by census. Data analysis was performed using SPSS. The results found that leadership and competence affect the performance of government procurement of goods and services in the Directorate of Prevention and Control of Direct Communicable Diseases of the Ministry of Health of the Republic of Indonesia, both partially and simultaneously. Keywords: Leadership, Competence, Performance, Procurement of Government Goods and Services.
IMPLEMENTASI KEBIJAKAN TINDAK LANJUT HASIL PEMERIKSAAN KEUANGAN NEGARA DALAM PENYELENGGARAN JAMINAN KESEHATAN NASIONAL Sri Haryati; Bahrullah Akbar; Khasan Effendy; Sampara Lukman
PAPATUNG: Jurnal Ilmu Administrasi Publik, Pemerintahan dan Politik Vol 3 No 1 (2020): JURNAL PAPATUNG Volume 3 Nomor 1 Tahun 2020
Publisher : GoAcademica Research dan Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (446.857 KB) | DOI: 10.54783/japp.v3i1.35

Abstract

The purpose of this study was to analyze the implementation of the follow-up policy on the results of the examination of state finances in the implementation of the National Health Insurance. Research uses a qualitative research approach. Data collection was carried out using interview, observation and documentation study techniques. Data analysis was performed descriptively with the observers' triangulation analysis. The results of the study found that the implementation of the follow-up results of the examination was not yet fully effective, because 5 of the 26 recommendations that had been followed up by the Health BPJS were not in accordance with the recommendations of the Supreme Audit Agency. The implementation of the policy on the follow up of the results of the state financial audit in the implementation of the National Health Insurance covers actions and improvements that include: (1) Establishment of adequate regulations related to testing the truth of BU PPU data; (2) Distribution of KIS which is still in the possession of the Health BPJS, and report its progress to the Ministry of Health and Ministry of Social Affairs in the context of coordinating participant addresses; (3) The head of the SDS and General groups carries out promotional activities through the media directly using the intended media; (4) Coordinating with the Regional Government regarding the integration of Jamkesda; (5) Determination of KPI that is able to realize financial independence; and (6) Coordinate with the Ministry of Social Affairs for inaccurate PBI data.
KARAKTERISTIK PERMASALAHAN YANG DIHADAPI OLEH BADAN AKUNTABILITAS KEUANGAN NEGARA DPR RI DALAM MENGIMPLEMENTASIKAN KEBIJAKAN A. Junaidi Auly; Bahrullah Akbar; Didik Suhardi; Nirva Diana
PAPATUNG: Jurnal Ilmu Administrasi Publik, Pemerintahan dan Politik Vol 3 No 2 (2020): JURNAL PAPATUNG Volume 3 Nomor 2 Tahun 2020
Publisher : GoAcademica Research dan Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/japp.v3i2.92

Abstract

This study examines the characteristics of the problems faced by the DPR RI's State Financial Accountability Board, which has become an obstacle for BAKN in implementing policies related to state financial accountability. The research method in this study uses a qualitative approach using descriptive methods that describe the characteristics of the problem in policy implementation. The theory used is the theory of implementation proposed by Mazmanian and Sabatier. The research findings show that from the characteristics of the problem, it is known that the implementation of the MD3 policy by BAKN still has technical difficulties, including the rules including BAKN's duties only as a review. In addition, there is a diversity of behavior where the scope of BAKN review is so wide that there are even 1196 LHPs, the review task is not proportional to the number of BAKN members 10 members. It is not surprising that the scope of behavior change in this policy has not yet been achieved, especially in creating accountability for state finances.
MODEL PENGINTEGRASIAN SPENDING REVIEW DALAM PENGAMBILAN KEPUTUSAN ANGGARAN PADA KEMENTERIAN KESEHATAN REPUBLIK INDONESIA Beni Ruslandi; Bahrullah Akbar; Aries Djaenuri; Deti Mulyati
PAPATUNG: Jurnal Ilmu Administrasi Publik, Pemerintahan dan Politik Vol 3 No 2 (2020): JURNAL PAPATUNG Volume 3 Nomor 2 Tahun 2020
Publisher : GoAcademica Research dan Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/japp.v3i2.94

Abstract

Budget decision making at the Ministry of Health has not taken advantage of the results of the spending review conducted by the Ministry of Finance. This condition is indicated by there are still seven indicators of RPJMN Health that have not been achieved and still require hard work even though the realization of health spending continues to increase. Therefore, the focus of this study aims to explore a model of integrating spending review in budget decision making at the Ministry of Health. This study uses a qualitative approach with an exploratory method, where the researcher seeks to explore and build the phenomena under study in an effort to answer the problems formulated previously. The results of the study indicate that there are factors that hinder and support the integration of spending reviews in budget decision making at the Ministry of Health so that an appropriate strategy is needed in integrating the spending review.
Governance of Financial Assistance to Political Parties Based on Good Governance Principles in Indonesia Cahyo Ariawan; Bahrullah Akbar; Mansyur Achmad; Nuryanto Nuryanto
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 5, No 1 (2022): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i1.4450

Abstract

The problem of this research is that the government's indecisiveness in giving sanctions makes political parties remain negligent in providing financial accountability reports for political parties for state subsidies. When the financial accountability reports from state subsidies are not in accordance with existing regulatory provisions, it can be ascertained how the form of financial accountability of political parties for funding sources that do not come from the state can be ascertained. Then another problem, namely the inability of the government to manage the financial assistance of political parties by providing accountability and transparency of political parties is accused of being one of the root causes of the management of financial assistance of political parties that are not in accordance with the principles of good governance. This research on the governance of the provision of financial assistance to political parties based on the principles of good governance uses a qualitative descriptive research approach. Qualitative descriptive research is research that is included in the type of qualitative research. In the aspect of responsive and responsible leadership, the three actors, both civil actors, governance and political parties, have not yet seen a leadership figure who through political will and his leadership role has become a driving force with certain instruments to realize the support of creating a synergistic connectedness. This synergistic relationship fosters a mutually influencing response in order to support the realization of the conception of good governance in the management of political party financial assistance. The lack of traces of breakthroughs made by the leadership figures of the three actors, so that leadership practices are still passive to actually realize the governance of political party financial assistance in accordance with the principles of good governance. The most dominant aspect of power where the government has not been able to maximally influence political parties so that the management of financial assistance can be more accountable and transparent.
Collaborative Governance Analysis in Eradication of Nancotics in the Province of the Special Capital Region of Jakarta Bogie Setia Perwira Nusa; Bahrullah Akbar; Aris Djaenuri; Sampara Lukman
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 5, No 1 (2022): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i1.4180

Abstract

Collaborative Governance in eradicating drugs in Indonesia is essentially one solution. However, in reality, in the Province of the Special Capital Region of Jakarta, collaboration in the eradication of drugs is still ongoing. This research is based on the concept of collaborative governance theory according to Morse and Stephens (2012: 565-569). The concept of collaborative governance theory includes Assessment, Initiation, Deliberation and Implementation, while the theoretical concept includes strengths, opportunities, weaknesses and threats. The method used in this study is a qualitative research method with construction characteristics built based on natural conditions, more descriptive in nature while the data obtained through the collection of observation data, interviews and documentation. The results of the study indicate that Collaborative Governance in the Eradication of Narcotics between the National Narcotics Agency Intelligence and the Early Awareness Team of the Provincial Government of the Special Capital Region of Jakarta is still not going well, this is indicated by the weak assessment, in contextual understanding of collaboration, identification of collaborative stakeholders. Lack of initiation of sponsorship roles that may become human resources and funding sources for implementing collaboration and gathering stakeholders to develop working groups in the design process for implementing collaborations. The deliberation is still weak in establishing the basic rules for the implementation of collaboration, deliberation and stakeholder dialogue for the implementation of collaboration and collaboration agreements. Lack of implementation of collaboration structure design, monitoring of agreements and commitments, delivery of results and collaboration. The strategic steps that are the main priority of the coordination procedure are the formation of Early Detection Cadres and Network Mapping with a total average score of 2.7. The model produced in this study is the model of the National Narcotics Agency Deputy for Eradication through the establishment of an Early Detection Cadre and Network Mapping in collaboration with the Provincial/Regency/City/Sub-district Early Awareness Team in the Province of the Special Capital Region of Jakarta. Suggestions to develop Collaborative Governance theory in Narcotics, which include Collaborative Governance theory and Strategy Theory.
Co-Authors A. Junaidi Auly A. Junaidi Auly Achmad Djazuli Achmad Djazuli, Achmad Akhsanul Khaq Alma`arif, Alma`arif Anindita Primastuti Anindita Primastuti Aries Djaenuri Aries Djaenuri Aries Djaenuri Aries Djaenuri Aries Djaenuri Aris Djaenuri Asep Sumaryana Beni Ruslandi Beni Ruslandi Bogie Setia Perwira Nusa Cahyo Ariawan Dairul Dairul . Dairul Dairul Deti Mulyati Deti Mulyati Didik Suhardi Didik Suhardi Frida Agustina Ika Sartika Jariyatna, Jariyatna Khasan Effendy Khasan Effendy Khasan Effendy M. Irwan Tahir Mansyur Achmad Marja Sinurat Maryani, Dedeh Muh. Ilham Muh. Ilham Muhadam Labolo Muhadam Labolo Muhammad Ramadhani Murtir Jeddawi Nirva Diana Nirva Diana Nuryanto Nuryanto Pramono, Agus Joko Rizari Sampara Lukman Sampara Lukman Sampara Lukman Sampara Lukman Sampara Lukman Sartika Ika Sinta Ningrum Sjafrudin Mosii Sri Haryati Surya Pujoyono Surya Pujoyono Syahrial Abdi Tria Sasangka Putra Zia Komaria